Goods and Service Tax

Filing of GST Return : Monthly, Quarterly and Annual filing

The details of the returns required to be filed by the assessee under the GST regime are as below:

GST Number Form Type Particulars Frequency Due Date
GSTR-1 Details of Outward supplies of Goods / services Monthly 10th of the succeeding month
GSTR-2A Auto Generated details of the inward supplies to the recipient on the basis of GSTR-1 filed by the supplier. Monthly 11th of the succeeding month
GSTR-2 Details of inward supplies of Goods / services. Monthly 15th of the succeeding month
GSTR-1A Auto generated details of outward supplies as added, corrected or deleted by the recipient. Monthly
GSTR-3 Monthly Returns Monthly 20th of the succeeding month
GSTR-9 Annual Return –Details of Input Tax Credit availed and GST paid which includes local, interstate and import / exports. Annual 31st December of succeeding Financial Year
GST ITC – 1 Communication of acceptance, discrepancy or duplication of input tax credit claim. Monthly
GSTR-4 Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax. Quarterly 18th of the succeeding month
GSTR-4A Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier
GSTR –7 Return for authorities deducting tax at source Monthly 10th of the succeeding month
GSTR – 8 Details of supplies effected through e-commerce operator and the amount of tax collected on supplies. Monthly 10th of the succeeding month
GSTR – 10 Final Return – details of inputs and capital goods held, tax paid and payable. Within 3 months from the cancellation of registration