How many gst returns to be filed in a year

How many gst returns to be filed in a year

There are 13 returns under GST. They are the GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-10, GSTR-11, CMP-08, and ITC-04. However, all returns do not apply to all taxpayers. Taxpayers file returns based on the type of taxpayer/type of registration obtained. 
Eligible taxpayers, i.e. with a turnover exceeding Rs.5 crore are also required to also file a self-certified reconciliation statement in Form GSTR-9C.
Besides the GST returns that are required to be filed, there are statements of input tax credit  available to taxpayers, namely GSTR-2A (dynamic) and GSTR-2B (static). There is also an Invoice Furnishing Facility (IFF) available to small taxpayers who are registered under the QRMP scheme to furnish their Business to Business (B2B) sales for the first two months of the quarter. These small taxpayers will still need to pay taxes on a monthly basis using Form PMT-06.

What are the different types of GST returns and the due dates to file them?

Return FormDescriptionFrequencyDue Date
GSTR-1Details of outward supplies of taxable goods and/or services affected.Monthly11th of the next month.
Quarterly (If opted under the QRMP scheme)13th of the month succeeding the quarter.
IFF (Optional by taxpayers under the QRMP scheme)Details of B2B supplies of taxable goods and/or services affected.Monthly (for the first two months of the quarter)13th of the next month.
GSTR-3BSummary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer.Monthly20th of the next month.
Quarterly (For taxpayers under the QRMP scheme)22nd or 24th of the month succeeding the quarter***
CMP-08Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Quarterly18th of the month succeeding the quarter.
GSTR-4Return for a taxpayer registered under the composition scheme under Section 10 of the CGST Act.Annually30th of the month succeeding a financial year.
GSTR-5Return to be filed by a non-resident taxable person.Monthly20th of the next month.
(Amended to 13th by Budget 2022; yet to be notified by CBIC.)
GSTR-5AReturn to be filed by non-resident OIDAR service providers.Monthly20th of the next month.
GSTR-6Return for an input service distributor to distribute the eligible input tax credit to its branches.Monthly13th of the next month.
GSTR-7Return to be filed by registered persons deducting tax at source (TDS).Monthly10th of the next month.
GSTR-8Return to be filed by e-commerce operators containing details of supplies effected and the amount of tax collected at source by them.Monthly10th of the next month.
GSTR-9Annual return by a regular taxpayer.Annually31st December of the next financial year.
GSTR-9CSelf-certified reconciliation statement.Annually31st December of the next financial year.
GSTR-10Final return to be filed by a taxpayer whose GST registration is cancelled.Once, when the GST registration is cancelled or surrendered.Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11Details of inward supplies to be furnished by a person having UIN and claiming a refundMonthly28th of the month following the month for which statement is filed.
ITC-04Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-workerAnnually
(for AATO up to Rs.5 crore)


Half-yearly
(for AATO > Rs.5 crore)		25th April where AATO is up to Rs.5 crore.



25th October and 25th April where AATO exceeds Rs.5 crore.

(AATO = Annual aggregate turnover)

***For the taxpayers with aggregate turnover equal to or below Rs 5 crore, eligible and remain opted into the QRMP scheme, 22nd of the month next to the quarter for taxpayers in category X states/UTs and 24th of the month next to the quarter for taxpayers in category Y states/UTs 

  • Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands and Lakshadweep.
  • Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and New Delhi.


TAXAJ is a consortium of CA, CS, Advocates & Professionals from specific fields to provide you a Stop Solution for all your Business, Financial, Taxation & Legal Matters under One Roof. Some of them are: Launch Your Start-Up Company/Business, Trademark & Brand Registration, Digital Marketing, E-Stamp Paper Online, Closure of Business, Legal Services, Payroll Services, etc. For any further queries related to this or anything else visit TAXAJ

Watch all the Informational Videos here: YouTube Channel

TAXAJ Corporate Services LLP
Address: 1/11, 1st Floor, Sulahkul Vihar, Old Palam Road, Dwarka, Delhi-110078
Contact: 8961228919 ; 8802812345 | E-Mail: connect@taxaj.com


    • Related Articles

    • Types of GST Returns and Due Dates

      Types of GST Returns GST return is a form that a taxpayer registered under the Goods and Services Tax (GST) law must file for every GSTIN that he is registered. Did you know that there are 22 types of GST returns prescribed under the GST Rules? Out ...

    • Can We File GST Return After Due Date

      Late Fees and Interest on GST Return Late fees and interest form important components of the Goods and Services Tax (GST) payment and are incurred by businesses in case of delay in submitting or filing GST returns. The article covers all the latest ...

    • How to File GST Return For Services

      How to file GST returns? It is not a laborious or confusing process if you have been wondering how to file GST returns. It can be filed with the Goods and Services Tax Network (GSTN) software, which will auto-populate the forms. 1) GST return online ...

    • What is the Income Tax Due Date for Return filing?

      The due date is the date by which the returns can be filed without any late fee or penalty. Taxpayers filing their return after the due date will have to pay interest under Section 234A and penalty under Section 234F. Income tax filing due dates for ...

    • In How Many Days GST Registration Is Approved

      GST Registration According to GST rules, it is mandatory for a business that has a turnover of above Rs.40 lakh to register as a normal taxable entity. This is referred to as the GST registration process. The turnover is Rs.10 lakh for businesses ...