Return/Form | Details | Applicable to | Due Date |
---|---|---|---|
GSTR-1 | Details of taxable goods and/or services supplied outwardly | Registered Taxable Supplier | 10th of the following month |
GSTR-2 | Details of taxable goods and/or services received inwardly for claiming input tax credit | Registered Taxable Recipient | 15th of the following month |
GSTR-3 | Monthly return based on finalization of outward and inward supplies, including tax payment | Registered Taxable Person | 20th of the following month |
GSTR-4 | Quarterly return for compounding taxable persons | Composition Supplier | 18th of the next quarter month |
GSTR-5 | Return for Non-Resident foreign taxable persons | Non-Resident Taxable Person | 20th of the following month |
GSTR-6 | Return for Input Service Distributors | Input Service Distributor | 15th of the following month |
GSTR-7 | Return for tax deductors | Tax Deductor | 10th of the following month |
GSTR-8 | Details of e-commerce operator's supplies and tax collected | E-commerce Operator/Tax Collector | 10th of the following month |
GSTR-9 | Annual return | Registered Taxable Person | 31st December of the next financial year |
GSTR-10 | Final return post registration surrender or cancellation | Taxable person post cancellation | Within three months of cancellation or cancellation order date, whichever is later |
GSTR-11 | Details of inward supplies for persons holding UIN and seeking refund | Person with UIN claiming refund | 28th of the following month |