| 1 |
GSTR-1 (Monthly/Quarterly) |
Registered dealers (sales details) |
Monthly: 11th of the following month
Quarterly: 13th of the month following the quarter
|
| 2 |
GSTR-3B (Monthly) |
All regular taxpayers |
20th of the following month |
| 3 |
GSTR-4 (Annual) |
Composition scheme taxpayers |
30th April of the next financial year |
| 4 |
GSTR-5 (Monthly) |
Non-resident taxable persons |
20th of the following month or within 7 days of registration expiry |
| 5 |
GSTR-6 (Monthly) |
Input Service Distributors (ISD) |
13th of the following month |
| 6 |
GSTR-7 (Monthly) |
Tax deductors |
10th of the following month |
| 7 |
GSTR-8 (Monthly) |
E-commerce operators |
10th of the following month |
| 8 |
GSTR-9 (Annual) |
Regular taxpayers |
31st December of the next financial year |
| 9 |
GSTR-9C (Audit Form) |
Taxpayers with turnover above ₹5 Crores |
31st December of the next financial year |
| 10 |
GSTR-10 (Final Return) |
Taxpayers whose registration is cancelled |
Within 3 months from date of cancellation or cancellation order |
| 11 |
GSTR-11 (Monthly) |
Persons with UIN (claiming refund) |
28th of the month following the month in which the refund is claimed |