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)
(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.