Return form

Who should file the return and what should be filed?

Frequency

Due date for filing

GSTR-1

Registered taxable supplier should file details of outward supplies of taxable goods and services as effected.

Monthly

11th of the subsequent month.

GSTR-2

Registered taxable recipient should file details of inward supplies of taxable goods and services claiming input tax credit.

Monthly

15th of the subsequent month.

GSTR-3

Registered taxable person should file monthly return on the basis of finalization of details of outward supplies and inward supplies plus the payment of amount of tax.

Monthly

20th of the subsequent month.

GSTR-4

Composition supplier should file quarterly return.

Quarterly

30th of the month succeeding financial year.

GSTR-5

Return for non-resident taxable person.

Monthly

20th of the next month.

GSTR-6

Return for input service distributor.

Monthly

13th of the next month.

GSTR-7

Return for authorities carrying out tax deduction at source.

Monthly

10th of the subsequent month.

GSTR-8

E-commerce operator or tax collector should file details of supplies effected and the amount of tax collected.

Monthly

10th of the subsequent month.

GSTR-9

Registered taxable person should file annual return.

Annual

31 December of the next fiscal year.

GSTR-10

Taxable person whose registration has been cancelled or surrendered should file final return.

Once, after the registration of GST is cancelled

Within 3 months of date of cancellation or date of cancellation order, whichever is later.

GSTR-11

Person having UIN claiming refund should file details of inward supplies.

Monthly

28th of the month, following the month for which the statement was filed.