GST RETURN SERVICE

GSTR-1 :- Every registered person other than

 (a) Composition taxpayer

 (b) Non-Resident Taxable Person

 (c) ISD

 (d) Person deducting tax at source

 (e) e-commerce Operator(Required to deduct TCS)

Periodicity: - Monthly (Details of outward supplies)

Due date : - 10th of the next month

GSTR-3 :- Every registered person other than 

(a) Supplier of OIDAR services 

(b) Composition taxpayer

(c) Non-Resident Taxable Person 

(d) ISD

(e) Person deducting tax at source.

Periodicity: - Monthly (Even if no supplies have been effected during a month, a nil return is required to be filed mandatorily)

Due date : - 20th of the next month

GSTR-4 :- Composition taxpayer or person availing benefit under N/N 02/2019 –CT(R)

Periodicity: - Yearly (or part thereof)

Due date : - 30th April following the end of such Financial Year

GSTR-5 :- Registered Non Resident Taxable Person (NRTP)

Periodicity: - Monthly (or a part of the month)

Due date : - 20th of the next month or 7th day after the last day of the validity of registration, whichever is earlier.

GSTR-5A :- OIDAR

Periodicity: - Monthly (or a part of the month)

Due date : - 20th of the next month

GSTR-6 :- ISD

Periodicity: - Monthly (or a part of the month)

Due date : - 13th of the next month

GSTR-7 :- Registered person deducting TDS

Periodicity: - Monthly (or a part of the month)

Due date : - 10th of the next month

GSTR-8 :- Electronics Commerce Operator (not being an agent)

Periodicity: - Monthly (or a part of the month)

Due date : - 10th of the next month

GSTR-9 :- Annual Return

Periodicity: - Annual Return

Due date : - 31st Dec of next financial year