GST Returns and their Due dates
Due date for filing of GST return and Default due date for payment of GST
Please refer the table given below, wherein default due date for filing of GST returns is specified along with default due date for payment of GST for each category of taxpayer. Please be informed that these default due dates are extended frequently hence we need to be updated about extended due dates for filing GST return and for payment of GST.
In the absence of any special remark in notification, If due date of filing of that return (along with which GST was to be paid) is extended then due date of payment is GST is also deemed to be extended to the same date unless separate dates are specified for payment or for calculation of interest.
| GST Return Form | Applicability | Periodicity of GSTR filing | Default due date of filing GSTR | Default Due date for payment of GST |
|---|---|---|---|---|
| GSTR-1 (Quartely) | Detail of outward supplies of taxable goods or services for taxpayers with Annual Turnover upto Rs. 1.5 Cr. | Quarterly | 13th of the next month | 20th/22nd/24th of next month along with GSTR-3B (as applicable) |
| GSTR-1 (Monthly) | Detail of outward supplies of taxable goods or services fro taxpayers with Annual Turnover above Rs. 1.5 Cr. | Monthly | 11th of the next month | 20th/22nd/24th of next month along with GSTR-3B (as applicable) |
| GSTR-2 | Detail of inward supply of taxable goods or Services (with ITC claim) | Monthly | 15th of the next month (Currently filing of this return is suspended) | NA |
| GSTR-3 | Finalization of outward & inward supplies along with payment of tax | Monthly | 20th of the next month (Currently filing of this return is suspended) | NA |
| GSTR-3B (Aggregate turnover exceeding Rs.5 crore in the previous financial year or Where QRMP is not opted) | Simple Return to be filed for payment of GST (Currently filing of GSTR-2 & GSTR-3 is suspended, hence GSTR-3B is in use) | Monthly | 20th of the next month | 20th of the next month |
| GSTR-3B (Aggregate turnover up to Rs.5 crore in the previous financial year where QRMP is opted) | Simple Return to be filed for payment of GST (Currently filing of GSTR-2 & GSTR-3 is suspended, hence GSTR-3B is in use) | Quartely | 22nd for "x" category of states) / 24th for "Y" category of states) of the next month | The taxpayer has to deposit tax using form PMT-06 by the 25th of the following month, for the first and second months of the quarter. The taxpayers can pay their monthly tax liability either in the Fixed Sum Method (FSM), also popular as 35% challan method, or use the Assessment Method (SAM)applicable) |
| GSTR-4 | GST Return for Taxpayers under compounding scheme | Annually (w.e.f FY 19-20) | 30th April of next FY | 18th of next month along with form CMP-08 (on quarterly basis) |
| GSTR-5 | GST Return for Non-Resident Taxable person. | Monthly | 20th of the next month | 20th of next month along with GSTR-5 |
| GSTR-5A | GST Return for internet service provider and OIDAR (online information and database access or retrieval | Monthly | 20th of the next month | 20th of next month along with GSTR-5A |
| GSTR-6 | GST Return for Input Service Distributor | Monthly | 13th of the next month | 13th of next month along with GSTR-6 |
| GSTR-7 | GST Return for authorities deducting tax at source (TDS) | Monthly | 10th of the next month | 10th of next month along with GSTR-7 |
| GSTR-8 | Details of supplies effected through e-commerce operator and the amount of tax collected | Monthly | 10th of the next month | 10th of next month along with GSTR-8 |
| GSTR-9 | Annual GST return for a normal taxpayer. | Annually | 31st December of next financial year | NA |
| GSTR-9A | Simplified Annual Return for taxable person under compounding scheme. | Annually | 31st December of next financial year | NA |
| GSTR-9B | Annual Return for E-commerce operator. | Annually | 31st December of next financial year | NA |
| GSTR-9C | Annual Return for taxpayers whose annual turnover exceeds Rs 2 crores during the financial year and is required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement. | Annually | 31st December of next financial year | NA |
| GSTR-10 | Final Return when registration is cancelled or surrendered | Only Once | Within 3 months of the date of cancellation or date of cancellation order, whichever is later. | NA |
| GSTR-11 | Statement of inward supply by persons having Unique Identification number and claiming Refund | Monthly | 28th of the month following the month for which statement is filed. | NA |
The above dates are default due dates, Click here to check notification for any extension in default Due date. In the absence of any special remark in notification, If due date of filing of that return (along with which GST was to be paid) is extended then due date of payment is GST is also deemed to be extended to the same date unless separate dates are specified for payment or for calculation of interest.