These returns are as per the CGST Act*
| Return Form | Particulars | Frequency | Due Date |
| GSTR-1 | Details of outward supplies of taxable goods and/or services affected | Monthly | 11th* of the next month with effect from October 2018*Previously, the due date was 10th |
| GSTR-2 Suspended | Details of inward supplies of taxable goods and/or services affected claiming the input tax credit. | Monthly | 15th of the next month |
| GSTR-3 Suspended | Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of tax. | Monthly | 20th of the next month |
| GSTR-3B | Simple Return in which summary of outward supplies along with Input Tax Credit is declared and payment of tax is affected by taxpayer | Monthly | 20th of the next month |
| GSTR-4 | Return for a taxpayer registered under the composition levy | Quarterly | 18th of the month succeeding quarter |
| GSTR-5 | Return for a Non-Resident foreign taxable person | Monthly | 20th of the month succeeding quarter |
| GSTR-6 | Return for an Input Service Distributor | Monthly | 13th of the next month |
| GSTR-7 | Return for authorities deducting tax at source. | Monthly | 10th of the next month |
| GSTR-8 | Details of supplies effected through e-commerce operator and the amount of tax collected | Monthly | 10th of the next month |
| GSTR-9 | Annual Return for a Normal Taxpayer | Annually | 31st December of next financial year* |
| GSTR-9A | Annual Return a taxpayer registered under the composition levy anytime during the year | Annually | 31st December of next financial year* |
| GSTR-10 | Final Return | Once, when GST Registration is cancelled or surrendered | Within three months of the date of cancellation or date of cancellation order, whichever is later. |
| GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming a refund | Monthly | 28th of the month following the month for which statement is filed |
* Subject to changes by Notifications/ Orders
Late filing
Return filing is mandatory under GST. Even if there is no transaction, you must file a Nil return.
You cannot file a return if you do not file previous month/quarter’s return.
Hence, late filing of GST return will have a cascading effect leading to heavy fines and penalty.
The late filing fee of the GSTR-1 is populated in the liability ledger of GSTR-3B filed immediately after  such delay.
Please download the attached template and send an email on sachin.dekate@primeconsultancy.net.in
Charges as per Government Rules, Timings Mon to Sat 10AM to 7 PM
