List of GST Return Forms with Applicability, Type and Timeline

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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.

Forms Applicability Type Timeline
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

  • the date of cancellation or
  • date of order of cancellation, whichever is later
 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