Sorts of GST Returns and Due Dates

Each enlisted merchant is required to record return for the recommended charge period. A Return should be recorded regardless of the possibility that there is no business movement (i.e. Nil Return) amid the said charge time of return.

Types of GST Returns and  Due Dates

RETURN	FOR	DUE DATE
GSTR 1	Outward supplies made by taxpayer (Sales)	10th of the next month
GSTR 2	Details of inward supplies of taxable goods and/or services effected claiming input tax credit.	15th of the next month
GSTR 3	Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.	20th of the next month
GSTR 4	Quarterly return for Composite Taxpayer	18th of the month next to quarter
GSTR 5	Return for Non-Resident Foreign Taxpayer	Last day of registration
GSTR 6	Return for Input Service Distributor (ISD)	15th of the next month
GSTR 7	Return for Tax Deducted at Source (TDS)	10th of the next month
GSTR 8	Return for e-commerce operator	10th of the next month
GSTR 9	Annual Return	By 31st December of next financial year
GSTR 10	Final Return	Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR 11	Details of inward supplies to be furnished by a person having UIN	28th of the month following the month for which statement is filed