|
GST Returns Form |
Who is Liable to File |
Particulars of Return |
Velocity of Return |
Due Date |
|
GSTR-1 |
Every Registered Dealer |
Detail of Outward Supplies |
Monthly |
10th of Next Month |
|
GSTR-2 |
Every Registered Dealer |
Detail of Inward Supplies |
Monthly |
15th of Next Month |
|
GSTR-3 |
Every Registered Dealer |
Monthly Return of detail of Inward & Outward Supplies with Tax Payable Details |
Monthly |
20th of Next Month |
|
GSTR-3B |
Every Registered Dealer |
Provisional return for the months of July 2017 to June 2018 |
Monthly |
20th of Next Month |
|
GSTR-4 |
Person Opting for Composition Scheme |
Return for Compounding taxable person |
Quarterly |
18th of Succeeding Quarter |
|
GSTR-5 |
Non-Resident registered Person |
Return for Non-Resident foreign taxable person |
Monthly |
20th of Next Month |
|
GSTR-5A |
Non-Resident registered Person |
Return for Non-resident persons providing OIDAR services |
Monthly |
20th of Next Month |
|
GSTR-6 |
Input Service Distributor |
Return for Input Service Distributor |
Monthly |
13th of Next Month |
|
GSTR-7 |
TDS Dedcutor |
Return for authorities deducting tax at source. |
Monthly |
10th of Next Month |
|
GSTR-8 |
E-commerce Operator |
Details of supplies and the amount of tax collected |
Monthly |
10th of Next Month |
|
GSTR-9 |
Regular Tax Payer |
Annual Return |
Annually |
31st December of next financial year |
|
GSTR-9A |
Person Registered Under Composition Scheme |
Annual Return |
Annually |
31st December of next financial year |
|
GSTR-9B |
E-commerce Operator |
Annual Return |
Annualy |
31st December of next financial year |
|
GSTR-9C |
Registered person with Turnover>Rs 2 crore and whose Accounted are audited under GST Law |
Annual Return |
Annually |
31st December of next financial year |
|
GSTR-10 |
Person whose Registration is Cancelled or Suspended |
Final Return |
Once. When registration is cancelled or surrendered |
Within three months of the date of cancellation or date of cancellation order, whichever is later. |
|
GSTR-11 |
Person Who has UIN |
For claiming refund |
Monthly |
28th of following Month |
|
E-way Will |
Registered Person |
At the time of transportation of Goods |
Every time during Inter-state Supply of Goods where value > Rs 50,000/- |
Immediately prior to transportation |
