There are several types of GST returns that must be filed by different entities at regular intervals. Registered taxpayers must file three monthly returns (GSTR-1, GSTR-2, GSTR-3) by the 10th, 15th, and 20th day of each month to report details of outward and inward supplies and pay any tax due. Composition taxpayers file quarterly returns (GSTR-4) by the 18th day after each quarter, while non-resident foreign taxpayers file monthly returns (GSTR-5) by the 20th day of each month. Other special returns include input service distributor returns (GSTR-6), tax deducted at source returns (GSTR-7), and e

1. Types of GST Returns and their due dates
A return is a document that a tax payer is required to file as per the law with the tax administrative
authorities. Under the GST law, a normal taxpayer will be required to furnish three returns monthly and one
annual return. Similarly, there are separate returns for the tax payer registered under the composition
scheme , tax payer registered as an input Service Distributor, a person liable to deduct or collect the tax
( TDS/TCS)
Shown below are the returns which are required to be filed under the GST Law.
All these returns are required to be filed digitally online through a common portal (http:/www.gstn.org/),
non-government, private limited company promoted by the central and state governments with the specific
mandate to build the IT infrastructure and the services required for implementing Goods and Services Tax
(GST).
Return
Form
What to file By whom By When
GSTR-1 Details of outward supplies of taxable
goods and/or services effected.
Registered Taxable Supplier 10th
of the next
month.
GSTR-2 Details of inward supplies of taxable goods
and/or services effected claiming input tax
credit.
Registered Taxable Recipient 15th
of the next
month.
GSTR-3 Monthly return on the basis of finalization
of details of outward supplies and inward
supplies.
Registered Taxable Person 20th
of the next
month.
GSTR-4 Quarterly return for compounding taxable
person
Composition Supplier 18th
of the month
succeeding quarter
GSTR-5 Return for Non-Resident foreign taxable
person
Non-Resident Taxable Person 20th
of the next
month.
GSTR-6 Return for Input Service Distributor Input Service Distributor 13th
of the next
month.
GSTR-7 Return for the authorities deducting tax at
source
Tax Deductor 10th
of the next
month.
GSTR-8 Details of supplies effected through e-
commerce operator and the amount of tax
collected
E-commerce Operator/The
collector
10th
of the next
month.
GSTR-9 Annual Return Registered Taxable Person 31st
December of the
next financial year
GSTR-10 Final Return Taxable person whose
registration has been
surrendered or cancelled
Within three months
of the date of
cancellation or date of
cancellation order,
whichever is later
GSTR-11 Details of inward supplies to be furnished
by a person having UIN
Person having UIN and
claiming refund
28th
of the month
following the month
for which settlement is
filed