GSTR-2 and GST-3
Filing currently suspended.
Monthly return and is due by 20th of next month.
For Non-resident taxpayers are required to file GSTR-5 by 20th of next month.
For Non-resident taxpayers who provide OIDAR services (online information and database access or related services) have to file GSTR-5A by 20th of next month.
For every input service provider GSTR-6 is a monthly return have to file GSTR-6 13th of next month, there is no provision for revising GSTR-6, any mistakes made in return can be corrected in the following month return.
Every person who is required to deduct the TDS under GST, the return contains the TDS liability payable and paid, TDS refund claim if any ect., the filing of GSTR 7 for a month is due on 10th of the following month.
This return is to be filed by e-commerce operators who are required to deduct the TCS (Tax collected at source) under GST, the filing of GSTR-8 for a month is due on 10th of the following month.
Annual return is required to be filed once in a year by the registered taxpayer under GST. The due date is on or before 31st December of the subsequent financial year.
Should be filed by the persons who registered under composition scheme under the GST.
Taxable person whose GST registration is cancelled or surrendered has to file the final return, the due date for filing return within 3 months from the date of cancellation or date of cancellation order.