| Sr. No. | Return | For | To be filed by |
| 1. | GSTR–1 | Outward supplies made by a normal taxpayer | 10th of the next month |
| 2. | GSTR–2 | Inward supplies received by a normal taxpayer | 15th of the next month |
| 3. | GSTR–3 | Monthly Return to be filed by a normal taxpayer | 20th of the next month |
| 4. | GSTR–4 | Quarterly Return for Compostition Taxpayer | 18th of the month next to quarter |
| 5. | GSTR–5 | Return for Non–Resident Foreign Taxpayer | 20th of next month or 7th day from the last day of validity period of registration, whichever is earlier |
| 6. | GSTR–6 | Return for Input Service Distributor (ISD) | 13th of the next month |
| 7. | GSTR–7 | Return for Tax Deducted at Source (TDS) | 10th of the next month |
| 8. | GSTR–8 | Details of supplies effected through e-commerce operator and the amount of tax collected | 10th of the next month |
| 9. | GSTR–9 | Annual Return for each FY | 31st December following end of such FY |
| 10. | GSTR–10 | Final Return ( in case of cancellation of Registration) | 3 months from date of cancellation or date of cancellation order, whichever is later |
| 11. | GSTR–11 | Inward supplies received by a person having UIN | 28th of the next month |