| GST Return Forms | |||
| Sno. |
Return Form |
Details | Due Date |
| 1 | GSTR-1 | Details of outward supplies. | - 11th of every month. |
| - 13th of the month following the quarter for QRMP (turnover < ₹5 crores). | |||
| 2 | GSTR-3B | Summary return of input and output. | - 20th of every month. |
| - 22nd or 24th of the month following the quarter for QRMP. | |||
| 3 | GSTR-4 | Annual returns are to be filed by composition dealers. | 30th April of the year following the relevant financial year. |
| 4 | GSTR-5 | Non-resident foreign taxpayers registered under GST. | - 13th of every month (from October 2022). |
| - Earlier: 20th of every month. | |||
| 5 | GSTR-5A | OIDAR (Online Information and Database Access or Retrieval) service providers. | 20th of every month. |
| 6 | GSTR-6 | Details of input credit received and distributed by ISD (Input Service Distributors). | 13th of every month. |
| 7 | GSTR-7 | Persons liable to deduct TDS under GST. | 10th of every month. |
| 8 | GSTR-8 | Persons liable to collect TCS under GST. | 10th of every month. |
| 9 | GSTR-9 | Annual return (to be filed by registered taxpayers having turnover > ₹2 crores). | 31st December of the year following the relevant financial year. |
| 10 | GSTR-9C | Annual GST Reconciliation Statement. | 31st December of the year following the relevant financial year. |
| 11 | GSTR-10 | Taxpayer whose GST registration has been cancelled or who has surrendered their GST registration. | Within 3 months of the date of cancellation or surrender. |
| 12 | GSTR-11 | Registered person who has been issued a UIN (Unique Identification Number) to get credit/refunds under GST. | 28th of the month following the month in which inward supplies are received. |
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