Under the unified taxation system of Goods & Services Tax (GST), returns are to be filed online through the portal – GST Network.
Chapter IX of the Central GST Act, 2017, read with CGST Rules, 2017 contains the provisions of returns to be filed by various taxable persons.
|GSTR-1||Every registered person (other than an Input Service Distributor, a nonresident taxable person and a person paying tax under the provisions of Section 10/51/52 of the CGST Act,2017 or Section 14 of the IGST Act,2017)||Outward Supplies||On or before 10th of next month|
|GSTR-2||Inward Supplies||After the 10th day but on or before the 15th day of the month succeeding the tax period|
|GSTR-3||Monthly return||On or before 20th of next month|
|GSTR-4||Registered Composition Supplier||Quarterly Return||Within 18 days after the end of each quarter|
|GSTR-5||Every Registered non-resident Taxable Person||Inward and Outward Supplies|| Within 20 days after the end of a calendar month or
Within 7 days after the last day of the period of registration (section 27 (1)) , whichever is earlier
|GSTR-6||Every Input Service Distributor (ISD)||Details of Tax invoices||Before 13th of next month|
|GSTR-7||Every Registered Person deducting tax at source (Section 51)||Details of TDS||Within 10 days after the end of the month in which deductions is made|
|GSTR-8||Every E-commerce operator required to collect tax (Section 52)||Details of TCS||Within ten days after the end of the month in which collection is made|
|GSTR-9||Every Registered Person (except ISD, Non resident taxable, Section 10,51,52 and Casual Taxable Person)||Annual Return||31st December of the following Financial Year|
|GSTR-10||Taxable Person whose registration has been cancelled or surrendered||Final return|| Within three months of
|GSTR-11||Persons specified under section 25(9)||Refund of taxes||Before the expiry of six months from the last day of the quarter in which such supply was received|