GST Return Due Date

Return Type

Details of return

Period for filing the Return

Due date of return

GSTR-1

Contains information of outward supplies of goods/services.

Monthly/ Quarterly  (if turnover for Financial year is more than 1.5 crore, then compulsorily opt for monthly)

Return must be filed within 11^th of the succeeding month.

(Before October 2018 due date was 10^th of the succeeding month)

GSTR 3B

In this return a supplier has to give details of his outward supplies as well as his inward supplies, he has to set-off his input tax credit from the outward tax liability & has to pay the balance liability (if any).

Monthly

Return has to be filed within 20^th, 22^nd& 24^th of the succeeding month. *(see the due dates in detail given below)

GSTR-4

Composition scheme dealer gives details of his supplies.

Annually

Return must be filed Within 30^th of the month succeeding the financial year.

GSTR-5

Non-resident taxable person gives information of his supplies to India.

Monthly

Return must be filed within 20^th of the succeeding month.

GSTR-6

Input Service Distributor gives information on input distributed to the recipient/ branches

Monthly

Return must be filed within 13^th of the succeeding month.

GSTR-7

In this return TDS (Tax deducted at source) has to be deducted by Government Authorities.

Monthly

Return mustfiled within 10^th of the succeeding month.

GSTR-8

In this an E-Commerce operator has to give details of his supplies & also has to collect TCS from the suppliers  using his portal.

Monthly

Return must be filed within 10^th of the succeeding month.

GSTR-9

In this a Supplier must file his annual return by reconciling his monthly/quarterly return with its audited balance sheet with respect to that particular financial year.

Annually

Return must be filed by 31^st December of the succeeding financial year.

GSTR -9A

In this a supplier registered under composition scheme has to file his annual return.

Annually

Return must be filed by 31^st December of the succeeding financial year.

GSTR-9C

This is a GST audit return form which must be audited by a qualified Chartered accountant or a Cost Accountant.

Annually

Return must be filed by 31^st December of the succeeding financial year.

GSTR-10

If a supplier has to cancel / surrender his GST number then he should file this return

File once when GST number is to be surrendered/ canceled.

Return must be filed within 3 months from the cancellation order/date of cancellation, Earlier of the above.

GSTR-11

In this a person having UIN & is claiming refund ,  he has to provide the details of  his inward supplies in the return

Monthly

Return has to filed within 28^th of the succeeding month in which the statement is being filed.

Return Type

Normal Due Date

Due date extended

Relevant notification/Circular

GSTR 3B

Return must be filed within 20^th, 22^nd& 24^th of the succeeding month. *(see the due dates in detail given above)

The due dates for furnishing FORM GSTR-3B for the months of February, March and April, 2020 has not been extended through any of the notifications However, as per notification No. 31/2020- Central Tax, dated 03.04.2020, NIL rate of interest for first 15 days after the due date of filing return in FORM GSTR-3B and reduced Circular No. 136/06/2020-GST Page 3 of 5 rate of interest @ 9% thereafter has been notified for those registered persons whose aggregate turnover in the preceding financial year is above Rs. 5 Crore. For those registered persons having turnover up to Rs. 5 Crore in the preceding financial year, NIL rate of interest has also been notified. Further, vide notification as per the notification No. 32/2020- Central Tax, dated 03.04.2020, Government has waived the late fees for delay in furnishing the return in FORM GSTR-3B for the months of February, March and April, 2020. The lower rate of interest and waiver of late fee would be available only if due tax is paid by filing return in FORM GSTR-3B by the date(s) as specified in the Notification.

1) circular no- 136/06/2020-GST

2) notification No. 31/2020- Central Tax, dated 03.04.2020

3) Notification No. 32/2020- Central Tax, dated 03.04.2020

GSTR 4

Return must be filed Within 30^th of the month succeeding the financial year.

For FY 2019-20 extended to 31st August 2020 which earlier was 15th July 2020

Notification No. 59/2020–Central Tax 

GSTR 6

Input Service Distributor gives information on input distributed to the recipient/ branches

For March 2020, April 2020 and May 2020 (due between 20^th March 2020 to 29^thJune 2020) is extended up to 30th June 2020.

GSTR 9, 9A & 9C

Annual return & GST audit return

For FY 18-19, GSTR 9, GSTR 9A & GSTR 9C form is  30th September 2020

notification number 41/2020-central tax