Currently while filing excise, service tax and vat returns (barring a few states) we generally submit summary totals. In case of VAT, the periodicity of return filing too varies from state from state and it is also different for different assesses within the same state.
Under the GST regime, for each class of tax payer (Normal, Composition, Casual etc), there are specified dates and most of the compliances are on a monthly basis. The below mentioned table gives the necessary information.
Invoice level matching is to be done for all taxable persons (other than compounding and casual dealers). All Invoices related to outward supplies will need to be uploaded by the taxable persons and these shall be matched with the data uploaded by the recipients. Mismatches, if any, will have to be resolved by the parties.
All the returns and other statutory filings will be done online on the GSTN servers.
The table below shows the details and due dates for different types of taxable person:
| Return | Details | Taxable Person | Due Date / Remarks | |
| GSTR 1 | Outward supplies of taxable goods and/or services effected | Normal (other than compounding tax payer / ISD) | For the month of July 2019 to Sep 2019 the due date is 31.10.2019 and For the month of October 2019 to December 2019 the due date is 31.01.2020 and For the month of January 2020 to March 2020 the due date is 30.04.2020. | Download PDF |
| GSTR 1 | Outward supplies of taxable goods and/or services effected | Normal (other than compounding tax payer / ISD) | For the month of January 2020 the due date is 11.02.2020 and For the month of November 2019 the due date is 11.12.2019 and For the month of February 2020 the due date is 11.03.2020 and For the month of March 2020 the due date is 11.04.2020. | Download PDF |
| GSTR 2 | Inward supplies of taxable goods and/or services claiming input tax credit | Normal (other than compounding tax payer / ISD) | To be uploaded by 15th of next month. For the months of July 2017 to March 2018 dates are yet to be announced. | Download PDF |
| GSTR 1A | Outward supplies as added, corrected or deleted by the recipient | Normal (other than compounding tax payer / ISD) | To be downloaded after the 15th of next month. The date shall be announced along with GSTR2 due dates. | Download PDF |
| GSTR 2A | Inward supplies made available to the recipient on the basis of GSTR-1 furnished by the supplier. | Normal (other than compounding tax payer / ISD) | To be downloaded after the 10th of next month. The date shall be announced along with GSTR2 due dates. | Download PDF |
| GSTR 3 | GST Return (Along with payment of taxes) | Normal (other than compounding tax payer / ISD) | To be uploaded by 20th of next month. For the month of July 2017 to March 2018 dates are yet to be announced. | Download PDF |
| GSTR -3B | GST Return (Along with payment of taxes) | Normal (other than compounding tax payer / ISD) | For the month of January 2020 the due date is 20, 22, 24.02.2020 and For the month of February 2020 the due date is 20, 22, 24.03.2020 and For the month of March 2020 the due date is 20, 22, 24.04.2020. | Download PDF |
| GSTR 4 | Quarterly return | Composition dealer (Compounding Taxable person) | For July to September 2019 the due date is 18.10.2019 and For October to December 2019 the due date is 18.01.2020 and For January 2020 to March 2020 the due date is 07.07.2020. | Download PDF |
| GSTR 5 | Periodic Return
|
Casual Dealer | To be uploaded by 20th of the next month & within 7 days of expiry of registration. For the month of January 2020 the due date is 20.02.2020 and For the month of February 2020 the due date is 20.03.2020 and For the month of March 2020 the due date is 30.06.2020. | Download PDF |
| GSTR 5A | Details of outward supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
|
Persons providing online information and database access or retrieval services | For the month of January 2020 the due date is 20.02.2020 and For the month of February 2020 the due date is 20.03.2020 and For the month of March 2020 the due date is 30.06.2020. | Download PDF |
| GSTR 6 | Monthly return
|
Input Service Distributor (ISD) | For the month of January 2020 the due date is 13.02.2020 and For the month of February 2020 the due date is 13.03.2020 and For the month of March 2020 the due date is 30.06.2020. | Download PDF |
| GSTR 7 | TDS Return
|
TDS Deductor
|
For the month of January 2020 the due date is 10.02.2020 and For the month of February 2020 the due date is 10.03.2020 and For the month of March 2020 the due date is 30.06.2020. | Download PDF |
| GSTR 8 | GST return for E-commerce operator | E-Commerce Operator
|
For the month of January 2020 the due date is 10.02.2020 and For the month of February 2020 the due date is 10.03.2020 and For the month of March 2020 the due date is 30.06.2020. | Download PDF |
| GSTR 9 | Annual Return and Final Audit Report | Normal Taxable Person | For the Financial year 2017-2018 the due date is 31.01.2020 and For the Financial year 2018-2019 the due date is 30.06.2020. | Download PDF |
| GSTR 9A | Annual Return | Composition Dealer | For the Financial year 2017-2018 the due date is 31.01.2020 and For the Financial year 2018-2019 the due date is 30.06.2020. | Download PDF |
| GSTR 9C | Annual Return | Normal Taxable Person | For the Financial year 2017-2018 the due date is 31.01.2020 and For the Financial year 2018-2019 the due date is 30.06.2020. | Download PDF |
| GSTR 10 | Final Return where registration has been surrendered or cancelled. |
To be uploaded by 31st of the next financial year. | Download PDF | |
| GSTR 11 | File Inward supplies statement | UIN holders | To be uploaded by 28th of the next month. | Download PDF |
Our Software tools can assist all classes of tax payers to prepare and validate the data, generate the GSTN compliant files and upload / download the returns.