The GST Law specifies the due dates for all returns that must be filed.
| Return Form | Description | Frequency | Due Date |
| GSTR-1 | Indications of taxable goods and/or services The service is provided outside of the U.S. | Monthly | Next month, on the 11th. |
| In accordance with the QRMP scheme, quarterly | Following the quarter’s 13th day. | ||
| Under the QRMP scheme, taxpayers can opt to participate in IFF. | A list of taxable supplies made by B2B companies. | A monthly average (for the first two months of the quarter) | Next month, on the 13th. |
| GSTR-3B | Input tax credit claim and payment of tax along with summary of outward supplies. | Monthly | The 20th of the following month. |
| Taxpayers under the QRMP scheme are required to submit quarterly reports | In the month following the quarter, on the 22nd or 24th | ||
| CMP-08 | A statement-cum-challan is used by taxpayers registered under Section 10 of the CGST Act to make tax payments. | Quarterly | A quarter’s end is the 18th of the following month. |
| GSTR-4 | Composition returns for taxpayers scheme under The CGST Act contains section 10. | Every year | An annual financial year ends on the A month later, on the 30th. |
| GSTR-5 | Non-residents are required to file a return. | Monthly | A month from now, on the 20th.
(The 13th has been amended by Budget 2022; still to be notified by the CBIC.) |
| GSTR-5A | Providers of OIDAR services who are not residents are required to file a return. | Monthly | The 20th of the following month. |
| GSTR-6 | Distributor’s return for distributing eligible input tax credits. | Monthly | The 13th of the following month. |
| GSTR-7 | A return must be filed by individuals who deduct tax at source (TDS). | Monthly | Next month, on the 10th. |
| GSTR-8 | E-commerce operators are required to file a return containing information about the supplies they made and the amount of taxes they collected at source. | Monthly | 10th of the next month. |
| GSTR-9 | Regular taxpayer’s annual return. | Annually | The financial year ends on 31st December. |
| GSTR-9C | Statement of reconciliation that has been self-certified. | Annually | Financial year ends on 31st December. |
| GSTR-10 | A taxpayer whose GST registration has been canceled must file a final return. | GST registrations can be cancelled or surrendered only once. | If the cancellation occurs after three months, the cancellation order must be issued within three months of the cancellation date. |
| GSTR-11 | A person claiming a refund must provide details of their inward supplies | Monthly | Statements are filed on the 28th of the following month. |
| ITC-04 | Statement concerning goods sent to/received from a job-worker by the principal/job-worker | Annually
(up to a maximum of Rs.5 crore) Half-yearly (for AATOs over Rs.5 crore) |
ATO of Rs.5 crore is expected on 25th April.
When AATO exceeds Rs.5 crore on October 25th and April 25th. (The AATO stands for Annual Aggregate Turnover) |
A taxpayer with an aggregate turnover of Rs 5 crore or less and opted into the QRMP scheme is due on the 22nd of the month following the quarter for those in category X states/UTs, and on the 24th of the month following the quarter for those in category Y states/UTs.file gst
- Category X: Andaman and Nicobar Islands, Puducherry, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu.
- Category Y: Haryana, Uttarakhand, Punjab, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha, as well as Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.
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