GST Return: What is the due date to file GST Return?

CCI Team , Last updated: 10 September 2021
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Latest Updates under GST:

CBIC extends late fee amnesty scheme to 30th November 2021
CBIC extends the timeline for filing of the application for revocation of cancellation of registration
CBIC amends Form GST ASMT-14 via CGST (Seventh Amendment) Rules, 2021

Click here to read the official announcement

What is a GST Return and who has to file a GST Return?

All dealers registered under the GST regime have to declare transactions related to the revenue of their business so that tax payable can be calculated on that basis.

A GST Return is a document that mentions all these transactions including payments, receipts, invoices etc. for a specified period of time. GST return has to be filed online on the GST Portal https://www.gst.gov.in/ . However, for big taxpayers who have a lot of invoices, it is difficult to file a return on the GST Portal therefore for such taxpayers the GSTN has provided an offline utility that can be downloaded with the auto-populated information and can later be filed on the GST portal. Post filing of the return, the status of the return can also be checked on the GST Portal.

Details required while filing GST Return for a specific time period:

Here is the list of different GST Returns with the updated due dates:

a. Total sales
b. Total purchases
c. Total GST paid by customers (Output GST)
d. Input Tax Credit (ITC) paid by the business for purchases

1.	GSTR 1 due date
2.	GSTR 2A due date
3	GSTR 3B due date to file GSTR 3B with late fees and interest
4	GSTR 4 due date to file GSTR 4
5.	GSTR 5 and due date to file GSTR 5
6.	GSTR 6 and due date to file GSTR 6
7.	GSTR 7 and due date to file GSTR 7
8.	GSTR 8 and due date to file GSTR 8
9.	GSTR 9 and 9C and due date to file GSTR 9 and 9C
10.	GSTR 10 and due date to file GSTR 10
11	GSTR 11 and due date to file GSTR 11

GSTR 1 Due Date

Return Types

Particulars

Period

Due Dates

GSTR 1

This return consists of the details of the outward supply of goods and services i.e. sales made during the period. Including purchases made under Reverse Charge.

Monthly

Quarterly

11th of the next month

30th/31st of the month following the quarter

GSTR 2A Due Date

Return Types	Particulars	Period	Due Dates
GSTR - 2A	This return consists of all details related to the inward supply of goods and services i.e. purchases made by a business during the period. This is an auto-populated and read-only return filed by the details mentioned by a supplier in his GSTR - 1.	Monthly/ Quarterly	Auto-Generated

GSTR 3B Due Date

Return Types	Particulars	Period	Due Dates
GSTR- 3B	GSTR - 3B is a self-declaration return under which all dealers(Even for NIL returns) have to specify details regarding outward and inward supplies of goods and services, ITC claimed, tax liability, and tax paid for the month.	Monthly	20th of next month

GSTR 4

Return Types

Particulars

Period

Due Dates

GSTR - 4 / CMP - 08

GSTR - 4 is to be filed by dealers who have opted for the Composition Scheme under the GST regime.

CMP - 08 is the return that replaced GSTR - 4 on 29th July 2019 and is to be filed quarterly.

GSTR - 4 is now to be filed annually by Composition Dealers from April 2020, for the annual year 2019-20

Quarterly

Annually

18th of the month following the quarter

Last quarter

30th April

GSTR 5, GSTR 6, GSTR 7, GSTR 8

Return Types	Particulars	Period	Due Dates
GSTR - 5	This return is to be filed by non-resident foreign taxpayers who carry out business transactions in India and are registered under GST. The return contains details of outward and inward supply of goods and services, credit and debit notes, tax liability and taxes paid for the month.	Monthly	20th of next month
GSTR- 5A	I. The return is to be filed even if there is no business activity for any period under tax (Nil return in such cases) II. The filing of GSTR 5A is mandatory for the non-resident OIDAR service providers III.III. No Input Tax Credit is available in GSTR 5A and so the electronic cash ledger for GSTR 5A isn' t maintained IV. The return can be filed only after payment of due taxes and any other amounts due V. Return for current period can' t be filed before filing return for the previous tax period	Monthly	20th of next month
GSTR - 6	GSTR- 6 to be filed by an Input Service Distributor (ISD). It will contain all details related to the ITC received and distributed by the ISD, including the manner of distribution of ITC.	Monthly	13th of the next month
GSTR - 7	GSTR- 7 to be filed by a person deducting tax at source (TDS) and will contain all details related to TDS, TDS liability payable/paid and TDS refund claimed.	Monthly	10th of the next month
GSTR - 8	GSTR - 8 is to be filed by e-commerce operators who are collecting tax at source (TCS) and will contain details regarding supplies made by the operator and TCS on the same.	Monthly	10th of the next month

GSTR 9

Return Types

Particulars

Period

Due Dates

GSTR - 9

GSTR - 9 is an annual return to be filed by all registered dealers except:

a. Registered Taxpayers whose Annual Turnover in the FY 2020-21 is up to Rs. 2 crores

b. Composition Dealers

c. Casual Taxable Persons

d. ISDs

e. Non-resident Taxable persons

f. Persons paying TDS (Section 51 of CGST Act)

This is a consolidation of all monthly returns, i.e. GSTR - 1, 2A, 3B and will contain all details filed in those returns under CGST, SGST & IGST along with HSN codes.

Update - CBIC has exempted registered taxpayers from filing GSTR - 9 whose Annual Turnover does not exceed Rs. 2 crores in FY 2020-21. Click here for the official announcement.

Annually

Annually - 31st December of following Financial Year

GSTR 9C

GSTR 9C is to be filed by all dealers whose turnover for the year exceeds 5 crores INR. It is a reconciliation statement between audited financial statements of the year and GSTR - 9.

Update: Starting 1st August 2021, taxpayers will not be required to get their annual accounts audited by a CA/CMA for furnishing an audited reconciliation statement in Form GSTR-9C.

Now, the annual return in Form GSTR-9 is to be provided on self-certified basis with a reconciliation statement.

Click here for the official announcement.

Annually

GSTR 10

Return Types	Particulars	Period	Due Dates
GSTR - 10	GSTR - 10 to be filed by taxpayers whose registration has been cancelled under GST. It is also called a Final Return.	Once	Within 3 months from the date of cancellation or cancellation order, whichever is earlier

Under the GST laws where the time limit is expiring between 20th March 2020 to 29th June, 2020 shall be extended to 30th June 2020

GSTR 11

Return Types	Particulars	Period	Due Dates
GSTR - 11	GSTR - 11 is to be filed by persons who have been issued a Unique Identity Number (UIN) so that they can get a refund for goods and services purchased by them in India.	Monthly	28th of Next Month