Understanding GST Return Filing Due Dates: A Comprehensive Guide

The Goods and Services Tax (GST) in India is a value-added tax placed on the supply of goods and services within the country. Understanding the due dates for various GST return filings is crucial for GST taxpayers to ensure timely submission and compliance. This article provides a concise overview of the due dates and filing periods for different types of GST returns.

Monthly or Quarterly Return for Outward Supplies (GSTR-1)

The GSTR-1 return is required for outward supplies made by the registered person. This return covers the sales and supplies made during the tax period. The due dates for the filing of GSTR-1 depend on the tax period as follows:

Monthly Filing: 11th of the next month Quarterly Filing: 13th of the month succeeding the quarter

GSTR-3B Monthly Summary Return

The GSTR-3B return summarizes the net tax payable, calculated after setting off the input tax credits against the output tax paid. For FY 2023, the due date for filing the GSTR-3B is the 20th of the next month. Specifically, for the period October 2022:

GSTR-3B for Annual Turnover more than INR 5 crore: 20th November GSTR-3B for Annual Turnover up to INR 5 crore: 20th November

GSTR-4 Composition Scheme Return

The GSTR-4 return is required for persons opting under the Composition Scheme. For FY 2023, the due date for filing GSTR-4 is within 18th of the month succeeding the quarter:

GSTR-4 for the period October 2022: 18th November

GSTR-5 Non-Resident Foreign Taxpayer Return

The GSTR-5 return is used by non-resident foreign taxpayers. For FY 2023, the due date for filing GSTR-5 is the 20th of the next month. Specifically, for the period October 2022:

GSTR-5 for the period October 2022: 20th November

GSTR-6 Input Service Distributor Return

The GSTR-6 return is required by Input Service Distributors (ISDs). For FY 2023, the due date for filing GSTR-6 is within 13th of the month succeeding the quarter:

GSTR-6 for the period October 2022: 13th November

GSTR-7 Return for Tax Deducted at Source

The GSTR-7 return is required for entities deducting tax at source. For FY 2023, the due date for filing GSTR-7 is the 10th of the next month. Specifically, for the period October 2022:

GSTR-7 for the period October 2022: 10th November

GSTR-8 E-commerce Operator/Tax Collector at Source Return

The GSTR-8 return is used by e-commerce operators and entities collecting tax at source. For FY 2023, the due date for filing GSTR-8 is the 10th of the next month. Specifically, for the period October 2022:

GSTR-8 for the period October 2022: 10th November

GSTR-9 Annual Return and GSTR-9C

The GSTR-9 annual return and GSTR-9C are required for the financial year. For FY 2022-23, the due date for filing GSTR-9 and GSTR-9C is 31st December 2022.

GSTR-9 and GSTR-9C for FY 2021-22: 31st December 2022

GSTR-10 Final Return

The GSTR-10 final return is required within three months of the date of cancellation of registration or order of cancellation, whichever is later. The exact date would depend on the specific cancellation order.

GSTR-10 for the FY 2022-23: Within three months of the date of cancellation of registration or order of cancellation (whichever is later)

Conclusion and Additional Resources

Understanding the due dates for GST returns is vital for GST taxpayers to maintain compliance with the GST law. It is important to review the current guidelines and adhere to the deadlines. For further insights, updates, and detailed discussions on commerce topics, feel free to follow our updates and stay tuned.

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