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Returns under GST?
Every registered person under GST is required to furnish an electronic return comprising the following details with payment of GST:
- Outward Supplies or Sales (Form GSTR 1 and IFF)
- Inward Supplies or Purchases (Form GSTR 2)
- Payment of GST On Output (Form GSTR3B)
- GST on Input or Input Tax Credit (GST 2A and GST2B)
- Other Particulars (As Maybe Prescribed in the Document)
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RETURNS
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APPLICABILITY
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FREQUENCY
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DUE DATE
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GSTR1
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Outward Supply >5Cr
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Monthly
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11Th of Next Month
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GSTR1-IFF
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Outward Supply <5Cr
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Quarterly
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13Th of Next Quarter
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IFF
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Outward Supply <5Cr
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Monthly
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13Th of Next Month
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GSTR3B
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Turnover >5Cr
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Monthly
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20Th of Next Month for Payment of GST
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GSTR3B-IFF
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Turnover <5Cr
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Quarterly
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22 & 24 of Next Quarter for Payment of GST
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GSTR-CMP-08
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Composition Dealer
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Quarterly
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18Th of Next Month
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GSTR4
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Composition Dealer
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Yearly
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30th of April following the relevant financial year
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GSTR5
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Non-Resident Taxable Persons
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Monthly
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20th of next month & within 7 days of the expiry of RC
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GSTR6
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Input Service Distributor
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Monthly
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13th of next month
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GSTR7
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TDS Deductor
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Monthly
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10th of the next month
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GSTR8
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E-Commerce Operator
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Monthly
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10th of the next month
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GSTR9
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Annual Return >2Cr
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Yearly
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31st Dec of the following year
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GSTR9A
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Annual Composition Dealer
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Yearly
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31st Dec of the following year
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GSTR9B
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Annual E-Commerce Operator
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Yearly
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31st Dec of the following year
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GSTR9C
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Reconciliation/Audit >5Cr
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Yearly
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omitted
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GSTR10
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FINAL RETURN
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within three months from the cancellation date
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GSTR11
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Return for UIN (Unique Identification Number)
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28th of next month
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Disclaimer: This is only a knowledge-sharing initiative. In no event, I shall be liable for any direct, indirect, special, or incidental damage resulting from, arising out of, or in connection with the use of the information.
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