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GST registered businesses typically have to file three returns per month (GSTR-1, GSTR-2 and GSTR-3) in each state where they operate. An annual GST return is also required. This means a business will have to complete 37 returns per annum in each state where they are trading.
There are 29 states in India – although the state of Jammu and Kashmir has not implemented GST.
Important GST return deadlines are listed below:
Indian GST return deadlines
GSTR-1 | Sales 10th of the month following reporting month | |
GSTR-2 | Purchases 15th of the month following reporting month | |
GSTR-3 | Reconciled Sales and Purchases, and tax due 20th of the month following reporting month | |
GSTR-4 | Composite suppliers 18th of the month following reporting quarter | |
GSTR-5 | Non-resident taxable persons, sales and purchases 20th of the month following reporting month | |
GSTR-8 | e-Commerce sales 10th of the month following reporting month | |
GSTR-9 | Annual GST return 31st December of following year |
The Indian tax authorities require tax payers to reconcile their GST invoices with their customers and suppliers via the online clearing system. The monthly process is as follows:
Tax payers should remit any net GST due on the 20th of the month following the reporting month. This is done with the submission of form GSTR-3.
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