| 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 |
| CMP-08** | 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 next month |
| 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 |
As per GST Act Late fee is Rs. 50 per day per Act. So it is 50 under CGST & 50 under SGST. Total will be Rs. 100/day. The maximum is Rs. 3,000. There is no late fee on IGST.
