Filing return will be the critical business activity as it determines compliance rating and timely refunds.

A return is a document that a taxpayer 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 a taxpayer registered under the composition scheme, taxpayer registered as an Input Service Distributor, a person liable to deduct (TDS) or collect the tax (TCS)

Returns to be file by the Taxpayers are as follows :-


Return/Ledger Form Description

Due Date

1. GSTR 1 Outward supplies 10th of next month
2. GSTR 2 Inward Supplies 15th of next month
3. GSTR 3 Monthly return 20th of next month
4. GSTR 4 Compounding tax payer 18th of month ending quarter

(Quarterly return)

5. GSTR 5 Non- resident foreign tax payer Last day of registration
6. GSTR 6 Input Service Distributors 15th of next month
7. GSTR 7 Tax Deducted at Source (TDS) 10th of next month
8. GSTR 8 E-commerce operator
9. GSTR 9 Annual Return 31st December  of next Financial year
10. GSTR 10 GST Final Return
11. GSTR 11 GST Inward supplies statement for UIN