| 1 |
GSTR-1 |
 (672 KB) (PDF, 672 KB) |
Details of outward supplies of goods or services |
Monthly |
11th of the next month |
| 2 |
GSTR-3B |
(246 KB) (PDF, 246 KB) |
Monthly returns in lieu of GSTR-3 |
Monthly |
20th of the next month |
| 3 |
GSTR-4 |
(187 KB) (PDF, 187 KB) |
Quarterly return for registered person opting for composition levy |
Quarterly |
18th of the month succeeding quarter |
| 4 |
GSTR-5 |
(219 KB) (PDF, 219 KB) |
Return for Non-resident taxable person |
Monthly |
20th of the next month |
| 5 |
GSTR-6 |
(190 KB) (PDF, 190 KB) |
Return for Input Service Distributor |
Monthly |
13th of the next month |
| 6 |
GSTR-7 |
(226 KB) (PDF, 226 KB) |
Return for Tax Deducted at Source |
Monthly |
10th of the next month |
| 7 |
GSTR-8 |
(143 KB) (PDF, 143 KB) |
Statement for Tax Collection at Source |
Monthly |
10th of the next month |
| 8 |
GSTR-9 |
(592 KB) (PDF, 592 KB) |
Annual Return |
Annually |
31st December of next financial year |
| 9 |
GSTR-9A |
(477 KB) (PDF, 477 KB) |
Annual Return (For Composition Taxpayer) |
Annually |
31st December of next financial year |
| 10 |
GSTR-9C |
(718 KB) (PDF, 718 KB) |
Reconcilation Statement with Form of Audit Certificate |
Annually |
31st December of next financial year |
| 11 |
GSTR-10 |
(219 KB) (PDF, 219 KB) |
Final Return |
Once. When registration is cancelled or surrendered |
Within three months of the date of cancellation or date of cancellation order, whichever is later. |
| 12 |
GSTR-11 |
(207 KB) (PDF, 207 KB) |
Statement of inward supplies by persons having Unique Identification Number (UIN) |
Monthly |
28th of the month following the month for which statement is filed |
| Mandatory Filing |
| 1 |
Return filing is mandatory under GST. Even if there is no transaction, filing of return is mandatory except GSTR-7 & GSTR-8 |
| 2 |
Returns cannot be filed without filing of previous month/quarterly returns except GSTR-7 & GSTR-8 |
| 3 |
Penal provisions are applicable for late filing of GST returns. |
| Late Fee & Interest |
| 1 |
Interest is 1.5% PM (18% per annum) under section 50 of the KGST/CGST Act, 2017. Interest has to be paid from the next day of due date prescribed for filng of return to till the date of payment. |
| 2 |
Late Fee for GST Returns under section 47 of the KGST Act, 2017; -
a) All returns except Annual Returns: Rs. 200 per day (Rs. 100 SGST + Rs. 100 CGST) of default up to a maximum of Rs 10,000/-
(Rs. 5,000/- under SGST & Rs 5,000/- under CGST)
b) Annual Returns: Rs. 200 per day (Rs. 100 SGST + Rs. 100 CGST) of default up to a maximum of 0.25% of Turnover. |
| Disclaimer |
| This is for general information and any change in due dates for filing of returns, Late Fee & Penalty will be issued by the Government from time to time. |