GST Return Filing Dates

August 28, 2017 CAP INDIA
Under Goods &
Services Tax (GST), different taxable entities are required to file
different return forms, within the specified timeframe.
Given
below are the details of various types of returns under GST law.
GST Return Form

 Description

 Who files?

 By when?
GSTR-1

 Monthly statement of outward supplies
of taxable goods and/or services

 Registered Taxable Supplier

 10th
of the next month
GSTR-2

 Monthly statement of inward supplies
of taxable goods and/or services

 Registered Taxable Recipient

 15th
of the next month
GSTR-3

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

 Registered Taxable Person

 20th
of the next month
GSTR-4

 Quarterly return for compounding
taxable person.

 Taxable Person opting for Composition
Levy

 18th
of the month succeeding quarter
GSTR-5

 Monthly return for non-resident
taxable person

 Non-Resident Taxable Person

 20th
of the month succeeding the tax period & within 7 days after
expiry of registration
GSTR-6

 Monthly Return for an Input Service
Distributor

 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-10

 Final Return

 Taxable person whose registration has
been surrendered or cancelled.

 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

 Person having UIN and claiming refund

 28th
of the month following the month for which statement is filed
GST
returns can be filed using any of these systems:
  • Through
    GSTN portal (www.gst.gov.in)
  • Offline
    utilities offered by GSTN
  • GST
    Suvidha Providers (GSPs) — This method is the most suitable one
    for taxable entities using any sort of services of ERP providers
    (such as SAP, Tally, Oracle, and so on).
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