| Return Form | Details | Due Date | Frequency |
|---|---|---|---|
| GSTR- 1 (For turnover up to 1.5 crore) |
Details of outwards supplies of taxable goods and services. | 31st of the month subsequent to quarter | Quarterly |
| GSTR- 1 (For turnover above 1.5 crore) |
Details of outwards supplies of taxable goods and services. | 10th of the subsequent month | Monthly |
| GSTR- 3B | Summary return to be filed by every tax payer | 20th of the subsequent month | Monthly |
| GSTR- 4 | Details of inward and outward supplies by composition taxpayers | 18th of the month subsequent to quarter | Quarterly |
| GSTR- 5 | Periodic return to be filed by non-resident foreign taxpayer | 20th of the subsequent month / within 7 days of expiry of registration | Monthly |
| GSTR- 6 | To be filed by input service provider for distribution of credit (ITC) amongst its units. | 13th of the subsequent month | Monthly |
| GSTR- 7 | To be filed by all taxpayers required to deduct tax at source (GST TDS) | 10th of the subsequent month | Monthly |
| GSTR- 8 | To be filed by taxpayers required to collect tax at source. E-commerce operators are required to collect tax at source | 10th of the subsequent month | Monthly |
| GSTR- 9 | Annual return that must be filed by all regular taxpayers | 31st of December of subsequent F.Y. | Annual |
| GSTR- 10 | Final return after surrender or cancellation of GST registration | Within 3 months of date of surrender or registration | Once |
| GSTR- 11 | To be filed by persons having Unique Identity Number. GST Unique Identity Number is allotted to Consulate, Embassies and UN bodies for claiming refund on inward supplies | Due by 28th of subsequent month | Monthly |
