Gst return filling periodicity

Goods and Services Tax (GST) return filing is a mandatory process for all registered taxpayers in India. The frequency and type of returns depend on the nature of the taxpayer and the type of registration. Here's a summary of periodic GST return filings:

1. Monthly/Quarterly Returns (Regular Taxpayers)
GSTR-1 (Outward Supplies)
Frequency: Monthly (or Quarterly under QRMP scheme)

Due Date:

Monthly: 11th of the following month

Quarterly (QRMP scheme): 13th of the month following the quarter

Details: Sales invoices, debit/credit notes

GSTR-3B (Summary Return)
Frequency: Monthly (or Quarterly under QRMP scheme)

Due Date:

Monthly: 20th of the following month

Quarterly (QRMP scheme): Staggered – 22nd/24th of the month following the quarter

Details: Summary of outward/inward supplies, tax payable, and input tax credit

2. Annual Return
GSTR-9 (Annual Return)
Frequency: Annually

Due Date: 31st December of the following financial year

Details: Consolidated summary of monthly/quarterly returns

3. Other Returns
GSTR-4: For composition scheme taxpayers – filed annually

GSTR-5: For non-resident taxable persons – monthly

GSTR-6: For input service distributors – monthly

GSTR-7: For TDS deductors – monthly

GSTR-8: For e-commerce operators – monthly

QRMP Scheme (Quarterly Return, Monthly Payment)
Available for taxpayers with turnover up to ₹5 crore.

File GSTR-1 and GSTR-3B quarterly, but pay tax monthly using PMT-06.