GSTR-1 :- Every registered person other than
(a) Composition taxpayer
• (b) Non-Resident Taxable Person
• (c) ISD
• (d) Person deducting tax at source
• (e) e-commerce Operator(Required to deduct TCS)
Periodicity: - Monthly (Details of outward supplies)
Due date : - 10th of the next month
GSTR-3 :- Every registered person other than (a) Supplier of OIDAR services (b) Composition taxpayer (c) Non-Resident Taxable Person (d) ISD (e) Person deducting tax at source.
Periodicity: - Monthly (Even if no supplies have been effected during a month, a nil return is required to be
filed mandatorily)
Due date : - 20th of the next month
GSTR-4 :- Composition taxpayer or person availing benefit under N/N 02/2019 –CT(R)
Periodicity: - Yearly (or part thereof)
Due date : - 30th April following the end of such Financial Year
GSTR-5 :- Registered Non Resident Taxable Person (NRTP)
Periodicity: - Monthly (or a part of the month)
Due date : - 20th of the next month or 7th day after the last day of the validity of registration, whichever is
earlier.
GSTR-5A :- OIDAR
Periodicity: - Monthly (or a part of the month)
Due date : - 20th of the next month
GSTR-6 :- ISD
Periodicity: - Monthly (or a part of the month)
Due date : - 13th of the next month
GSTR-7 :- Registered person deducting TDS
Periodicity: - Monthly (or a part of the month)
Due date : - 10th of the next month
GSTR-8 :- Electronics Commerce Operator (not being an agent)
Periodicity: - Monthly (or a part of the month)
Due date : - 10th of the next month
GSTR-9 :- Annual Return
Periodicity: - Annual Return
Due date : - 31st Dec of next financial year