| GST return filing is done to maintain financial accounts per year. GST return is a document that contains the details of the income of the taxpayer. This document needs to be filed with the tax authorities |
| Types of GST Return |
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| GSTR-1 |
Details of outward supplies of goods and services |
Monthly |
11th of the next month |
| GSTR-2 |
Details of inward supplies of goods and services affected |
Monthly |
15th of the next month |
| GSTR-3 |
Monthly return, in the case of finalization of details of outward supplies and inward supplies along with the payment of tax. |
Monthly |
20th of the next month |
| GSTR-3B |
It is a simple return in which the summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by the taxpayer. |
Monthly |
20th of the next month |
| GSTR-4 |
For all the taxable person registered under the composition levy |
Quarterly |
18th of the next month after the quarter |
| GSTR-5 |
Returns for a non-resident foreign taxable person |
Monthly |
20th of the next month |
| GSTR-6 |
Returns for an input service distributor |
Monthly |
13th of the next month |
| GSTR-7 |
Returns for authorities deducting TDS |
Monthly |
10th of the next month |
| GSTR-8 |
Details of supplies effected through the 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 the next financial year |
| GSTR-9A |
Annual return of a taxpayer registered under the composition levy anytime during the year |
Annually |
31st December of the next financial year |
| GSTR-10 |
Final return |
Only once, when GST registration is cancelled or surrendered |
Within 3 months of the date of cancellation or the date of cancellation of 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 following month for which the statement is filed |