Return Form

Particulars

Frequency

Due Date

GSTR-1

Details of outward supplies of taxable goods and/or services affected

Monthly

11th* of the next month with effect from October 2018

*Previously, the due date was 10th

GSTR-2

Suspended

Details of inward supplies of taxable goods and/or services affected claiming the input tax credit.

Monthly

15th of the next month

GSTR-3

Suspended

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax.

Monthly

20th of the next month

GSTR-3B

Simple Return in which summary of outward supplies along with Input Tax Credit is declared  and payment of tax is affected by taxpayer

Monthly

20th of the next month

GSTR-4

Return for a taxpayer registered under the composition levy

Quarterly

18th of the month succeeding quarter

GSTR-5

Return for a Non-Resident foreign taxable person

Monthly

20th of the next month

GSTR-6

Return for an Input Service Distributor

Monthly

13th of the next month

GSTR-7

Return for authorities deducting tax at source.

Monthly

10th of the next month

GSTR-8

Details of supplies effected through e-commerce operator and the amount of tax collected

Monthly

10th of the next month

GSTR-9

Annual Return for a Normal Taxpayer

Annually

31st December of next financial year*

GSTR-9A

Annual Return a taxpayer registered under the composition levy anytime during the year

Annually

31st December of next financial year*

GSTR-10

Final Return

Once, when GST Registration is cancelled or surrendered

Within three months of the date of cancellation or date of cancellation order, whichever is later.

GSTR-11

Details of inward supplies to be furnished by a person having UIN and claiming a refund

Monthly

28th of the month following the month for which statement is filed