Types of GST Returns and Their Due Dates

Here are the details of GST Return Filing dates for all types of taxpayers who come under the preview of GST:

For Normal Taxpayer:

GSTR – 1:

Return for details of outward supplies of goods or services

Due date: 11th of next month

GSTR-2:

Return for details of inward supplies of goods or services

Due date: 15th of next month

GSTR -3:

Return for summary of outward supplies and inward supplies along with payment of tax

Due Date: 20th of next month

GSTR- 3B:

Return for summary of outward supplies and Input Tax Credit is declared and payment of tax is affected.

Due Date: 20th of next month

GSTR -9:

Annual Return

Due Date: 31st December of next financial year

For Composition Taxpayer:

GSTR – 4:

Return for a taxpayer who is registered under the composition scheme

Due Date: 18th of the month succeeding quarter

GSTR – 9A:

Annual return for a taxpayer who is registered under the composition scheme

Due Date: 31st December of next financial year

For Foreign Non-Resident Taxpayer:

GSTR -5:

Return for non-resident foreign taxable person

Due Date: 20th of next month

For E-Commerce Portals:

GSTR -8:

Return for details of supplies affected via e-commerce operator and tax collected

Due Date: 10th of next month

For Tax Deductors

Return for authorities deducting tax at source

Due date: 10th of next month

If you have any queries, feel free to ask in the comments section below.