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Various types of return and due date - GST Ready Reckoner - GSTExtract Following table lists the various types of returns under GST Law. Return Description Who Files? Standard Date for filing GSTR-1* Statement of Outward supplies of Goods or Services Normal Registered Person 10th of the next month(11th 13th for next month after the end of the quarter in case of QRMP) GSTR-2A/2B* Statement of Inward supplies of Goods or services Normal Registered person 15th of the next month GSTR-3* Return for a normal taxpayer Normal Registered Person 20th of the next month GSTR-3B Simple Monthly Return for the period Jul 2017 to March 2018 Normal Registered Person 20th of the next month (22nd or 24thof next month after the end of the quarter in case of QRMP) GSTR-4 File Annually Taxable Person opting for Composition Levy Yearly before 30th day of April following the end of such financial year. CMP08 Statement of self assessed tax by taxable person under composition scheme Taxable Person opting for Composition Levy Quarterly within 18 day from close of quarter ITC-04 Detail of input sent for job work Normal Registered person Half yearly for those whose aggregate turnover in preceding financial year exceeds rs. 5 crores yearly for others. the return is to be filed within 25 days from end of half year/year as applicable from w.e.f. 1.10.2021 GSTR-5 Monthly return for a non-resident taxpayer Non-resident taxpayer 20th of the month succeeding tax period within 7 days after expiry of registration GSTR-5A Monthly return for a person supplying OIDAR services from a place outside India to a non-taxable online recipient Supplier of OIDAR Services 20th of the next month GSTR-6 Monthly return for an Input Service Distributor (ISD) Input Service Distributor 13th of the next month GSTR-7 Monthly return for authorities deducting tax at source Tax Deductor 10th of the next month GSTR-8 Monthly statement for E-Commerce Operator depicting supplies effecting through it. E-Commerce Operator 10th of the next month GSTR-9 Annual Return Registered Person other than an ISD, TDS/TCS Taxpayer, casual taxable person and Non-resident taxpayer. 31st December of next Financial Year GSTR-9A Simplified Annual Return under Composition Scheme Taxable Person opting for Composition Levy 31st December of next Financial Year GSTR-10 Final Return Taxable person whose registration has been surrendered or cancelled. Within three months of the date of cancellation or date of order of cancellation, whichever is later. GSTR-11 Details of inward supplies to be furnished by a person having UIN Persons who have been issued a Unique Identity Number(UIN) 28th of the next month *Registered persons having aggregate turnover of up to 1.5 Crore rupees in the preceding financial year or the current financial year shall furnish GSTR-1on a quarterly basis. Other Registered persons having aggregate turnover of more than 1.5 Crore rupees shall furnish these returns on a monthly basis. Filing of GSTR-2 and GSTR-3 has been postponed till a further announcement in this regard is made. Note: Due dates have not been notified for GSTR-2 and GSTR-3 for any of the months. That is, a taxpayer need not file GSTR-2 and GSTR-3 for any of the months from July 2017 until a notification is issued in this regard mentioning the due dates. Till such time, Form GSTR-3B is required to be filed by tax payers instead of Form GSTR-3.
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