All the registered tax payers under GST are required to comply with the provisions of GST Act in order to smooth and economically running of business entity. Thus, all the registered tax payers also required to file required GST Returns on GST Portal before due date in order to avoid late filing fees and interest thereon. There are various types of GST returns required to be filed by various types of registered tax payers as per the applicability of GST Act, all the return have their specified due time of filing after which late filing fees and interest shall be levied. There are certain instances wherein the GST Department has extended the due date of filing of GST Returns by way of circulars. Let’s have a look on various types of return to be filed by the registered tax payer in GST:

GST Returns Number	Applicability	Due date unless extended by department
GSTR-1- Return of all outward supplies	Applicable on all registered tax payers except composition scheme.	Monthly: On or before 10th of the following month in case of tax payer having turnover more than 1.50 crores Quarterly: On or before 30th of the following quarter in case of small tax payer having turnover less than 1.50 crores
GSTR-2A – Display all Input tax credit	Applicable on all registered tax payers except composition scheme.	This return is auto populated.
GSTR-2 – Matching of Input Tax Credit	Applicable on all registered tax payers except composition scheme	Registered Tax payer need to reconcile its Input Tax credit as per auto populated return in GSTR-2A, if it require certain amendment / correction then GSTR-2 require to be filed. (Presently this return is suspended)
GSTR-3B –Summary of Output and Input tax liability	Applicable on all registered tax payers except composition scheme	Monthly: On or before 20th of the following month (due date vary from state to state as per current scenario)
GSTR-4 (Replaced by CMP-08)	Applicable on Composition tax payers	Quarterly: On or before 18th day of following quarter
GSTR-5 Return of all outward and inward supplies with tax paid	Applicable on all non-resident foreign tax payers	Monthly: On or before 20th day of the following month
GSTR-6 Return of input tax credit received and distributed by ISD	Applicable on registered Tax payer having category mentioned as “Input Service Distributor” (ISD)	Monthly: On or before 13th day of the following month
GSTR-7 Return on TDS	Applicable on registered tax payer who require to comply with the provisions of “Tax Deducted at Source” (TDS)	Monthly: On or before 7th day of the following month
GSTR-8 Return on TCS for e-commerce	Applicable on e-commerce operator who require to comply with the provisions of “Tax collected at Source” (TCS)	Monthly: On or before 10th day of the following month
GSTR-9 Annual Return other than composition tax payers	Applicable on tax payers having aggregate turnover more than 2 crore for FY 17-18 and FY 18-19, for current and future FY no such notification is in force	Annually: 31st December of next financial year
GSTR-9A Annual Return for composition scheme tax payers	Applicable on tax payers who opted for composition scheme	Annually: 31st December of next financial year
GSTR-9C Annual return reconciliation	Applicable on tax payers who have annual turnover exceeding INR 2 crore and required to get their accounts audited	Annually: 31st December of next financial year
GSTR-10 Final Return	Applicable on tax payer whose GST number is cancelled / surrendered	Within 3 months from the date of cancellation / surrender
GSTR-11 Refund of GST	Applicable for UIN holders claiming refund	Monthly: On or before 28th day of the following month

The due dates as mentioned in above table are as per the Act, however GST Department has extended due date of various returns, considering spread of Novel Corona Virus (COVID-19), Government has extended due dates of various returns which are as mentioned hereunder:

Tax Period	Taxpayer having aggregate turnover more than INR 5 crore	Tax payer having aggregate turnover lass than INR 5 crore but more than INR 1.50 crore	Tax payer having aggregate turnover lass than INR 1.50 crore
	Waiver of Late fees upto	Waiver of Late fees upto	Waiver of Late fees upto
Feb, 2020	24-June-2020	29-June-2020	30-June-2020
Mar, 2020	24-June-2020	29-June-2020	03-July-2020
Apr,2020	24-June-2020	29-June-2020	06-July-2020
May,2020	24-June-2020	12-July-2020 (14-July-2020 for some states)

All GSTR-1, GSTR-5, GSTR-6, GSTR-7 and GSTR-8 for the months of March-2020 to May-2020 are extended upto 30^th June 2020. With the ever changing Law and regulatory requirements, we keep on track and advise the same on timely manner in order to ensure proper compliance. We at ReturnFilings.Com will understand the purpose of your GST Returns filing and thereafter will provide you detailed analysis mentioning the law requirement and compliance need to fulfill for GST Returns filing economically and efficiently. We at ReturnFilings.Com will provide you details of regulatory filings in order to ensure proper smooth and timely compliance. We at ReturnFilings.Com are determinate to provide end to end solution; our motto is you concentrate on your business while we at ReturnFilings.Com will take care of all your compliance need.