Various GST filing timings

In every month, the taxpayer will have to file the GST on certain dates. In every month as per the business, 10th, 15th, 20th and 31st will be a due date of filing the GST returns.

After the implementation of the GST taxation system on 1st July 2017, the central government has ruled out that filing the GST within time is extremely crucial. If your GST is filed after the final submission date, you have pay penalty charges. So, listed businesses must file monthly, quarterly or annual GST return as per the business type. So, it has to keep in mind about the various GST filing timings along with the dates of every month.

GST return

After the levying of GST, any business will need to file returns for every three months and only one annual return. A total number of 37 return filings in a year. The best thing about the system is that the individual will have to enter the filing manually for every month-GSTR-1. The GSTR-2 and GSTR-3 will be automatically drawn from the system without the further requirement of information filling. Some types of GST returns are listed here with their timings,

  • GSTR-1   

This form needs to be submitted on the 10th of every month. It is regarding the details of supplies that is exported.

  • GSTR-2

At the 15th of every month, this form is required to be filled. This form regarding the details of input supplies.

  • GSTR-3

This form has to be submitted on the 20th of every month. This form is regarding the final details of outward supplies.

  • GSTR-9

This is the annual return form that needs to be submitted on the 31st December of every month.

For the composition scheme

The dealer who employs the composition scheme will be rewarded with lesser returns and agreement along with the payment of nominal tax rates. This includes,

  • GSTR-4

Return applicable to compounding tax person. This return is filed quarterly and the due date for the same is 18th of the succeeding month.

  • GSTR-9A

This is the annual return. The timing of this return is 31st of December of the financial year.

Other Miscellaneous Returns

There are also several schemes for the GST that are to be filed within the stipulated date.

  • GSTR-5

This return is needed to be filed for the only non-resident foreign taxpayer. The due date is 20th of the next month.

  • GSTR-6

Return applicable to input service supplier. This filing has to be done until 13th of every month.

  • GSTR-7

This return is to be given by the authorities who deducts tax at source. This has to be filed on the 10th of every month.

  • GSTR-8

This file is to be done by the details of the suppliers caused by e-commerce and the tax collection amount. This is filed on 10th of next month.

  • GSTR-10

This is the final return that has to be submitted on the date after the registration is cancelled.

  • GSTR-11

If the person has UIN and claims a refund, then this GST return has to be filed. The time is 28th of every month.


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