List of GST Returns and their Due date of Filing

GST Due dates Taxation

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 FormApplicabilityPeriodicity of GSTR filingDefault due date of filing GSTRDefault 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.Quarterly13th of the next month20th/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.Monthly11th of the next month20th/22nd/24th of next month along with GSTR-3B (as applicable)
GSTR-2Detail of inward supply of taxable goods or Services (with ITC claim)Monthly15th of the next month (Currently filing of this return is suspended)NA
GSTR-3Finalization of outward & inward supplies along with payment of taxMonthly20th 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)Monthly20th 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)Quartely22nd 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-4GST Return for Taxpayers under compounding schemeAnnually (w.e.f FY 19-20) 30th April of next FY18th of next month along with form CMP-08 (on quarterly basis)
GSTR-5GST Return for Non-Resident Taxable person.Monthly20th of the next month20th of next month along with GSTR-5
GSTR-5AGST Return for internet service provider and OIDAR (online information and database access or retrieval Monthly20th of the next month20th of next month along with GSTR-5A
GSTR-6GST Return for Input Service DistributorMonthly13th of the next month13th of next month along with GSTR-6
GSTR-7GST Return for authorities deducting tax at source (TDS)Monthly10th of the next month10th of next month along with GSTR-7
GSTR-8Details of supplies effected through e-commerce operator and the amount of tax collectedMonthly10th of the next month10th of next month along with GSTR-8
GSTR-9Annual GST return for a normal taxpayer.Annually31st December of next financial yearNA
GSTR-9ASimplified Annual Return for taxable person under compounding scheme.Annually31st December of next financial yearNA
GSTR-9BAnnual Return for E-commerce operator.Annually31st December of next financial yearNA
GSTR-9CAnnual 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.Annually31st December of next financial yearNA
GSTR-10Final Return when registration is cancelled or surrenderedOnly OnceWithin 3 months of the date of cancellation or date of cancellation order, whichever is later.NA
GSTR-11Statement of inward supply by persons having Unique Identification number  and claiming RefundMonthly28th of the month following the month for which statement is filed.NA
NOTE:- These are default due dates for GST return filing and GST payment, which may be extended by notifications. 2021-22 onwards.

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. 

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