Due Dates of all GST Returns to be filed – Monthly and Annually

SNO.

RETURN TO BE FILED

BY WHOM RETURN TO BE FILED

DUE DATE

1.

Furnishing outward details in FORM GSTR – 1.

Every registered taxable person other than input services distributor, a non-resident taxable person, person covered under composition scheme, TDS, TCS

On or before the tenth day of the month succeeding the said tax period

2.

Furnishing inward details in FORM GSTR – 2.

Every registered taxable person other than input services distributor, a non-resident taxable person, person covered under composition scheme, TDS, TCS

On or before the fifteenth day of the month succeeding the tax period

3.

Monthly return in Form GSTR – 3.

Every registered taxable person other than input services distributor, a non-resident taxable person, person covered under composition scheme, TDS, TCS

On or before the twentieth day of the month succeeding such calendar month or part

4.

Quarterly return by composition supplier in FORM GSTR – 4.

Registered taxable person paying tax under composition scheme

Within eighteen days after the end of such quarter.

5.

Month return by a non-resident taxable person in FORM GSTR – 5.

Every registered non-resident taxable person

Within twenty days after the end of a calendar month or within seven days after the last day of the validity period of registration whichever is earlier.

6.

Monthly return by Input Service Distributor in FORM GSTR – 6

Every taxable person registered as an Input Service Distributor

Within thirteen days after the end of such month.

7.

Monthly return by the person required to deduct tax at source in FORM GSTR – 7.

Every registered taxable person required to deduct tax at source

Within ten days after the end of such month

8.

Monthly return by the person required to collect tax at source in FORM GSTR – 8.

Every registered taxable person required to collect tax at source (e-commerce operators)

Within ten days after the end of such month