Gst Return Filing And Due Dates

All GST registered persons are required file annual/quarterly returns. The return filing is done on online GST portal-

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Monthly filing of GST returns

Regular taxpayers are required to file 2 GST returns monthly (if QRMP scheme is not opted/available)- GSTR 1 and GSTR 3B and 1 Annual return GSTR 9.

Quarterly Return Monthly Payment (QRMP) Scheme

Under QRMP scheme the registered person who has an aggregate turnover of up to Rs.5 crore in the preceding financial year can opt to file quarterly GSTR 1, GSTR 3B and pay tax monthly through PMT-06 challan instead of filing returns monthly. The scheme can be obtained on GSTIN basis.

A registered person who intends to opt the scheme should indicate the same on the GST portal, in the period starting from the 1st of the second month of the preceding quarter until the last day of the first month of the quarter for which such option is being exercised.

For example, If the registered person intends to file quarterly returns for Apr-Jun 2021, he should have opted for quarterly filing on the common GST portal between 1st February 2021 and 30th April 2021.

Ineligibility for QRMP scheme

Once the registered person has opted for quarterly filing, he can furnish his return every quarter for all future tax periods, except in the following situations:

  • If the aggregate turnover of the registered person crosses Rs.5 crore
  • If the last return which was due on the date of exercising such an option has not been furnished

List of GST Returns

Return FormDescriptionFrequencyDue Date
GSTR-1Details of outward supplies of taxable goods and/or services affected.Monthly


Quarterly (If opted under the QRMP scheme)

11th of the next month.


13th of the month succeeding the quarter.

IFF-Invoice furnishing facility under QRMP schemeDetails 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.Monthly


Quarterly (For taxpayers under the QRMP scheme)

20th of the next month.


22nd or 24th (based on category of states) 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.
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.