GST returns - due date list
If you are registered under GST, you need to file monthly returns. Every month a single monthly return with summary of outward supply and inward supply will be the main return.
However to file this monthly return you have to first file the outward supply information and inward supplies return.
Another important thing to note is that you compliance rating depends on your timely and accurately filing of returns and payment of correct tax amount.
As a tax payer, you have to file following returns each month.
- Return for outward supplies for the month
- Return for inward supplies for the month
- A monthly return
Other than above returns you need to also file an annual return, along with audit report.
List of returns to be filed along with due date of each return.
|Return Form||Purpose of Return||Applicable To||Due Date|
|GSTR-1||Detailed information of outward supply during the month||Every registered person||10th of next month|
|GSTR-2||Detailed information of inward supply during the month||Every registered person||15th of next month|
|GSTR-3||GST Monthly return||Every registered person||20th of next month|
|GSTR-4||GST Quarterly return||Person paying tax under Composition levy||18th of month succeeding ended quarter|
|GSTR-5||Return for Non-Resident foreign taxable person||Foreign taxable person||20th of next month|
|GSTR-6||Return by a Input Tax distributor||Input Service Distributor||10th of the next month|
|GSTR-7||Return for Tax deducted at source||Person deducting tax at source||10th of next month|
|GSTR-8||Details of supplies on E-commerce operator portal and Tax collected at Source||E-commerce operators||10th of next month|
|GSTR-9||GST Annual Return||Every registered person||31st December following end of a financial year|
|GSTR-10||GST Final return||Person surrendered registration||Within 3 months of cancellation|
|GSTR-11||Details of Inward supplies||Person having UIN and claims refund||28th of next month|
Understanding the logic behind different due dates for multiple GST returns
If you have read above table for different GST returns, you may be confused why different dates for return in a month!!!
Well GST will be totally managed by computer systems with real time verification of details and real time claim of input credit.
Just focus on the date of filing outward supply return, it is 10th of each month. Inward supply return by 15th of month and final monthly return by 20th of each month.
By adopting different dates, a person can claim input only if supplier has uploaded correct details.
In case uploaded details are not correct, recipient or buyer can demand correction in return to claim correct input correct.
This is a bold step by government to allow credit based on correct information in return. This will avoid unnecessary scrutiny and physical interaction with department to explain credits availed.
Refer to monthly GST due dates
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