When I joined the CA course, I started realising the importance of understanding taxes and GST. What I understood from my knowledge and research is that a Goods and Services Tax (GST) taxpayer who has registered must submit a GST return for each GSTIN that they have registered. If the taxpayer consistently files returns, the GSTIN status should also be active. According to the category of taxpayer registered, a firm or professional may be required to file one or more GST returns. Regular taxpayers, composition taxpayers, e-commerce businesses, TDS deductors, non-resident taxpayers, Input Service Distributors (ISD), casual taxpayers, etc. are a few examples of these sorts. I do a lot of research to stay updated about GST and if you are wondering what is the due date for filing the GST returns, let me help you out.
Learn more about the legal implications of GST return in terms of your real estate with the help of the legal experts of NoBroker.Additionally, if GSTR-1 and GSTR-3B filers choose to participate in the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) system, the frequency of filing various GST returns may vary. Check out the table below to understand what are the due dates for filing GST returns.
Types of GST Returns and what is due date of GST return?
| Type | Purpose | Frequency and Due Date |
| GSTR-1 | All regular taxpayers must submit this form, which details their external supply of services and goods during the relevant tax period. |
Turnover < Rs. 1.5 crore – Quarterly, 31st of the month succeeding the quarter Turnover > Rs. 1.5 crore – Monthly, 11th of the succeeding month |
| GSTR-2
Suspended |
Information about inbound deliveries of goods and services, particularly those made on a reverse charge basis |
Monthly , 15th of the succeeding month |
| GSTR-3
Suspended |
Each and every aspect of the supplies, as stated in Forms GSTR-1 and GSTR-2, |
Monthly , 20th of the succeeding month |
| GSTR-3B | All regular taxpayers must submit this form, which declares their total GST obligations for the relevant tax period. |
Monthly , 20th of the succeeding month |
| CMP-08
(Earlier GSTR-4, for composition-scheme taxpayers only) |
To declare a list of imports and outgoing supply that are subject to the reverse charge mechanism |
Quarterly , 18th of the month succeeding the quarter |
| GSTR-5
(for non-resident taxpayers) |
When non-resident taxpayers do not want to claim an Input Tax Credit, they must file this form (ITC) |
Monthly , 20th of the succeeding month |
| GSTR-5A | to be submitted by online information and database retrieval (OIDAR) service providers outside of India for their offerings to Indian citizens who are not registered |
Monthly , 20th of the succeeding month |
| GSTR-6 | To be submitted by Input Service Distributors for the purpose of ITC distribution |
Monthly , 13th of the succeeding month |
| GSTR-7 | To declare TDS liability due to the government's source-tax deduction |
Monthly , 10th of the succeeding month |
| GSTR-8 | e-commerce businesses must submit Tax Collected at Source (TCS) |
Monthly , 10th of the succeeding month |
| GSTR-9 | All regular taxpayers must file this form, which includes information about their purchases, sales, tax credits for input, refund claims, demands made, etc. |
Annually , on 30th November’19 for FY 2017-18 |
| GSTR-9A | GST composition scheme taxpayers must produce a declaration stating the specifics of their outbound and inbound supplies, taxes paid, refunds claimed, demands created, input tax credits, and reverse owing to choosing to participate in or not in the composition scheme. |
Annually , 30th November’19 for FY 2017-18 |
| GSTR-10
(Final Return) |
To be submitted by taxpayers who have had their GST registrations terminated or surrendered in order to submit their final GST returns. |
Once , 3 months from the later of the cancellation date or the cancellation order. |
| GSTR-11 | To be submitted by owners of Unique Identity Numbers (UINs), listing the goods and services delivered and received. To request a GST refund using RFD-10 |
Quarterly is not necessary for UIN holders who didn't receive any inbound goods during the quarter. 28th of the month after the filing of the refund statement |
: The government may occasionally postpone the deadlines for filing GST returns.
Now you know
what is the due date for filing the GST returns.
Read More: How to Pay RCM in GST Portal? How To File TDS Return In GST Portal?
What is The Due Date for Filing The GST Returns?
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2022-09-08T11:00:12+00:00 2022-09-08T11:00:13+00:00Comment
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