GST Returns Form

Who is Liable to File

Particulars of Return

Velocity of Return

Due Date

GSTR-1

Every Registered Dealer

Detail of Outward Supplies

Monthly

10th of Next Month

GSTR-2

Every Registered Dealer

Detail of Inward  Supplies

Monthly

15th of Next Month

GSTR-3

Every Registered Dealer

Monthly Return of detail of Inward & Outward Supplies with Tax Payable Details

Monthly

20th of Next Month

GSTR-3B

Every Registered Dealer

Provisional return for the months of July 2017 to June 2018

Monthly

20th of Next Month

GSTR-4

Person Opting for Composition Scheme

Return for Compounding taxable person

Quarterly

18th of Succeeding Quarter

GSTR-5

Non-Resident registered Person

Return for Non-Resident foreign taxable person

Monthly

20th of Next Month

GSTR-5A

Non-Resident registered Person

Return for Non-resident persons providing OIDAR services

Monthly

20th of Next Month

GSTR-6

Input Service Distributor

Return for Input Service Distributor

Monthly

13th of Next Month

GSTR-7

TDS Dedcutor

Return for authorities deducting tax at source.

Monthly

10th of Next Month

GSTR-8

E-commerce Operator

Details of supplies and the amount of tax collected

Monthly

10th of Next Month

GSTR-9

Regular Tax Payer

Annual Return

Annually

31st December of next financial year

GSTR-9A

Person Registered Under Composition Scheme

Annual Return

Annually

31st December of next financial year

GSTR-9B

E-commerce Operator

Annual Return

Annualy

31st December of next financial year

GSTR-9C

Registered person with Turnover>Rs 2 crore and whose Accounted are audited under GST Law

Annual Return

Annually

31st December of next financial year

GSTR-10

Person whose Registration is Cancelled or Suspended

Final Return

Once. When registration is cancelled or surrendered

Within three months of the date of cancellation or date of cancellation order, whichever is later.

GSTR-11

Person Who has UIN

For claiming refund

Monthly

28th of following Month

E-way Will

Registered Person

At the time of transportation of Goods

Every time during Inter-state Supply of Goods where value > Rs 50,000/-

Immediately prior to transportation