DUE DATE FOR FILING THE RETURNS - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

4. DUE DATE FOR FILING THE RETURNS (I) Every registered Taxpayer who is required to furnish return, shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the CGST Act, 2017, by debiting the Electronic Cash Ledger or Electronic Credit Ledger and include the details in the respective return to be filed. Since the details of tax paid have to be included in the return, the same cannot be filed unless the taxes are paid. (II) The provisions of CGST Act, 2017 and the rules made thereunder, as applicable to the respective returns, mandate filing of the GST Returns within the prescribed due dates. Failure to file the returns within the due date will lead to recovery of Late Fees, imposition of penalty, as applicable, and recovery of interest on the delayed payment of tax. Therefore, filing of returns on or before the due date is very essential. (III) The types of GST return that a supplier of goods and services or both is required to file is based on the type of taxpayer registered. These types include regular taxpayer, composition taxable persons, e-commerce operators, TDS deductor, non-resident taxpayer, Input Service Distributor (ISD), casual taxable persons, etc. (IV) The following Table illustrates the types of returns to be filed and its due date: Form of Return Applicable provision Description Due date GSTR-1 Section 37(1) of CGST Act, 2017 and Rule 59 of the CGST Rules, 2017 Details of tax invoices, debit notes and credit notes issued for supplies made by taxable person (including casual tax- able person) other than under composition scheme. Monthly 11th of the following month. For those who opt to file GSTR-3B return on quarterly basis under QRMP Scheme - 13th of month following the quarter. Nil return is required even if there are no transactions in a month/quarter. GSTR-2A GSTR-2B Rule 60 of CGST Rules, 2017 These are not returns to be filed but are auto-populated. Details of tax invoices, debit notes and credit notes issued for supplies made by supplier (including casual taxable person) appear in GSTR-2A and GSTR-2B of recipient. Invoices uploaded by supplier get auto- populated in form GSTR- 2A of recipient within 2 days but they get populated in GSTR-2B only after GSTR-1 return is filed. GSTR-3B Section 39(1) of CGST Act, 2017 and Rule 61 of CGST Rules, 2017 To be filed by Taxable person (including casual taxable person), other than those under composition scheme. Return consists of details of outward supplies, inward supplies, value of supplies, ITC availed, tax payable, tax paid, etc. Monthly 20th of the following month. Quarterly under QRMP Scheme 22ndor 24thof the following month after end of Quarter, depending upon the State in which the taxpayer is registered. GSTR-4 Section 39(2) of CGST Act, 2017 and Rule 62 of CGST Rules, 2017 Taxable person under Composition scheme. Return consists of details of outward supplies, inward supplies, value of supplies, tax payable, tax paid, etc. Yearly - 30th of the month following the end of the year. GSTR-5 Section 39(5) of CGST Act, 2017, and Rule 63 of CGST Rules, 2017 Return by Non-resident taxable person, consisting details of outward supplies, value, tax paid, etc. Monthly, within 13 days from end of taxable period or 07 days after end of validity period of registration. GSTR-5A Section 39(1) of CGST Act, 2017 and Rule 64 of CGST Rules, 2017 Taxable person supplying OIDAR services. consisting details of outward supplies, value, tax paid, etc. Monthly, within 20 days from end of the month. GSTR-6 Section 39(4) of CGST Act, 2017 and Rule 65 of CGST Rules, 2017 Input Service Distributor, consisting details of ITC availed, ITC distributed, etc. Monthly, within 13days from end of the month. GSTR-7 Section 39(3) of CGST Act, 2017 and Rule 66 of CGST Rules, 2017 Return by persons required to deduct Tax at Source (TDS) under Section 51, consisting details of TDS. Monthly, within 10 days from end of the month. GSTR-8 Section 39(1) of CGST Act, 2017 and Rule 67 of CGST Rules, 2017 Return by e-commerce opera- tor, consisting details of tax collected at source (TCS) under Section 52 Monthly, within 10 days from end of the month. GSTR-9 Section 44 of CGST Act, 2017 and Rule 80 of CGST Rules, 2017 Annual Return for normal taxpayer with turnover more than Rs. 2 Crore. Yearly, by 31st December after the end of the financial year. GSTR-9A Annual Return by taxable per- son under Composition scheme. Yearly, by 31st December after the end of the financial year. GSTR-9B Section 44 of CGST Act, 2017 and Rule 80 of CGST Rules, 2017 Annual Return by e-commerce operator who are required to collect TCS under Section 52 Form of return is not yet notified. GSTR-9C Rule 80(3) of CGST Rules, 2017. Self-certified reconciliation statement by registered taxpayers whose aggregate turnover during financial year exceeds Rs. five Crore Yearly, to be filed along with Annual Return in form GSTR-9 by registered persons whose aggregate turnover during financial year exceeds Rs five Crore. GSTR-10 Section 45 of CGST Act, 2017 and Rule 81 of CGST Rules, 2017 Final Return after cancellation of GST registration Once, within three months from the date of cancellation. GSTR-11 Rule 82 of CGST Rules, 2017 Inward supply details by per- sons having UIN The return is auto populated on quarterly basis based on GSTR-1 /5 filed by the input or input services suppliers to UIN Agencies.