GST Return
All entities having GST registration are required to file GST returns, as per the GST return due date schedule mentioned below. GST return filing is mandatory for all entities having GST registration, irrespective of business activity or sales or profitability during the return filing period. Hence, even a dormant business that obtained GST registration must file GST return.
| Return/Form | Details | Filer | Frequency | Due Date |
|---|---|---|---|---|
| GSTR – 1 | Outward sales by Business | Registered Normal Taxpayer | Monthly | 10th of next month |
| GSTR – 2 | Purchases made by Business | Registered Normal Taxpayer | Monthly | 15th of next month |
| GSTR – 3 | GST Monthly return along with the payment of tax | Registered Normal Taxpayer | Monthly | 20th of next month |
| GSTR – 4 | GST Quarterly return for Composition Taxpayers | Composition Taxpayer | Quarterly | 18th of month next quarter |
| GSTR – 5 | Periodic GST return for Non-Resident Foreign Taxpayer | Non-Resident Foreign Taxpayer | Monthly | 20th of next month |
| GSTR – 6 | Return for Input Service Distributor (ISD) | Input Service Distributor | Monthly | 13th of next month |
| GSTR – 7 | GST Return for TDS | Tax Deductor | Monthly | 10th of next month |
| GSTR – 8 | GST Return for E-commerce Operator | E-commerce Operator (Tax Collector) | Monthly | 10th of next month |
| GSTR – 9 | GST Annual Return | Registered Normal Taxpayer | Annually | 31st Dec of next financial year |