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October 8, 2024
Different types of GST returns due date- Know when to file your form
The filing of GST returns is mandatory for all registered Taxpayers. Different entities must file GST return forms with the Income Tax authorities of India. You can file GST returns monthly, quarterly, or yearly, depending on the type of GST return form. Let us look into the different due dates for different types of GST returns through a table:
Important Updates in GST return due date
On July 10, 2024, CGST Notification 12/2024 was issued. This notification extends the deadline for filing GSTR-4 for a fiscal year from April 30 to June 30 of the following fiscal year, starting with FY 2024-25. Based on the recommendation of the 53rd meeting of the GST Council.
Non-resident taxable persons must now file GSTR-5 by the revised due date of the 13th of next month, instead of the 20th.
| GST return | Who should file? | Due date for GST Returns |
| GSTR 1 | Taxpayers whose income is below 1.5 crores for the previous FY(All States) Taxpayers whose income is above 1.5 crores for the previous FY (All States) The registered taxable supplier should file details of outward supplies of taxable goods and services as effected | 13th day of the month for every succeeding quarter (Paid Quarterly) 11th day of every month for previous month. (Paid Monthly) |
| GSTR 1 (QRMP) | The registered taxable suppliers should file details of outward supplies of taxable goods. And services for the taxpayers who have opted for the QRMP scheme. | 13th day of the end of the month following every succeeding quarter (Paid Quarterly) |
| GSTR 2 | Registered taxable recipients should file details of inward supplies of taxable goods and services claiming the input tax credit. | 15th of the subsequent month (Suspended) |
| GSTR 3 | The registered taxable person should file a monthly return on the basis of finalization of details of outward supplies and inward supplies plus the payment of the amount of tax | 20th of the subsequent month. (Suspended) |
| GSTR 3B (As per notification issued on 22nd January 2020) | Taxpayers whose income is above 5 crores above for the previous FY (All States)
Whose income is below INR 5 crores and above for the previous FY
Income below INR 5 crores and above for the previous FY but opted quarterly (Group 1 States-Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh) Taxpayers whose income is below INR 5 crores and above for the previous FY but opted quarterly (Group 2 States– Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha) |
20th of subsequent month (Monthly) 20th day of the subsequent month (Monthly) 22nd day of the end of the month following every succeeding quarter (Quarterly) 24th day of the end of the month following every succeeding quarter (Quarterly) |
| GSTR 4 GSTR 4 (Form GST CMP 08) | a dealer opting for the composition scheme Taxpayers who have opted for a composition scheme | 30th day of April for the subsequent month (Yearly) 18th day of the month for the succeeding quarter (Quarterly) |
| GSTR 5 | Every non-resident registered taxpayer | 13th day of the subsequent month (Monthly) |
| GSTR 5 A | Filed by Online Information and Database Access or Retrieval (OIDAR) services provider, of the services provided to non-taxable persons, from a place outside India to a person in India. | 20th day of the subsequent month (Monthly) |
| GSTR 6 | By every Input Service distributor | 13th day of the subsequent month (Monthly) |
| GSTR 7 | Every registered taxpayer deducts tax while making payments. | 10th day of the subsequent month (Monthly) |
| GSTR 8 | By e-commerce operators | 10th day of the subsequent month (Monthly) |
| GSTR 9 | To be filed by the regular taxpayers filing GSTR 1, GSTR 2, GSTR 3, GSTR 3B during the financial year. | 31st December of subsequent financial year (Annually) |
| GSTR 9A | The Taxpayers who have opted for a composition scheme. | 31st December of next financial year (Annually) |
| GSTR 9C |
|
31st December of next financial year (Annually) |
| GSTR 10 | A taxpayer who wants to cancel GST registration. | Within three months from the date of cancellation of the order or registration, whichever is later. |
| GSTR 11 | All persons who are holding a Unique Identity Number (UIN) are required to carry out GSTR-11 return filing. | Submit the GSTR 11 form by the 28th of the month following the month in which you filed the statement.(Monthly) |
Extension of due dates for GST returns
In certain unavoidable and reasonable conditions, the government considers extending the due dates for GST return filings. For example, in the past, the Government has extended the due dates for GSTR 1, GSTR 3B, GSTR 9, and GSTR 9C. And allowed GSTR-4 for the periods from July 2017 to March 2019 (FY 2017-18 to 2021-22) to be filed between April 1, 2023, and June 30, 2023. During this period, a concessional late fee applies, waived off for amounts exceeding Rs. 250 per return. If the return is nil, we will not charge a late fee.
But in general the above are the GST due date return filings. So if you fall into any of the above categories, file your GST return with Ebizfiling.
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