| Form No. |
Filing
Frequency |
Due Date |
Provision or
Latest Notification No. |
Remarks |
| GSTR-1 |
Monthly
or
Quarterly |
Monthly-11th of the next succeeding month
Quarterly-13th of the next succeeding month |
83/2020-CT dated 10-11-2020
Rule 59(2) |
‐ ‐ |
| GSTR-1FF |
For first two months of Quarter, who opted for Quarterly Filing |
13th of the next succeeding month |
Rule 59(2) |
‐ ‐ |
| GSTR-3B |
Monthly
or
Quarterly |
Monthly-20th of the next succeeding month
Quarterly-22nd/24th of the next succeeding month |
Rule 61(1)(i)
Rule 61(1)(ii) |
A] Due Date for Quarterly GSTR-3B will be 22nd for the Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
B] Due Date for Quarterly GSTR-3B will be 24th for the Registered persons whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. |
| GSTR-4 |
Yearly |
30-04-2026 |
21/2019-CT dated 23-04-2019 |
‐ ‐ |
| GSTR-5 |
Monthly |
13th of the next succeeding month |
Section 39(5) read with Rule 63 |
‐ ‐ |
| GSTR-5A |
Monthly |
13th of the next succeeding month |
Section 39(5) read with Rule 64 |
‐ ‐ |
| GSTR-6 |
Monthly |
13th of the next succeeding month |
Section 39(4) read with Rule 65 |
‐ ‐ |
| GSTR-7 |
Monthly |
10th of the next succeeding month |
Section 51(2) read with Rule 66 |
‐ ‐ |
| GSTR-8 |
Monthly |
10th of the next succeeding month |
Section 52(4) read with Rule 67 |
‐ ‐ |
| GSTR-9 / 9A / 9C |
Yearly |
31-12-2026 |
Section 44 read with Rule 80 |
‐ ‐ |
| GSTR-10 |
Once |
within three months of the date of cancellation or date of order of cancellation, whichever is later. |
Section 45 |
‐ ‐ |
| ITC-04 |
Yearly
or
Six-Monthly |
HY1-25-10-2025
HY2/Yr-25-04-2026 |
Rule 45(3) |
A] A principal whose aggregate turnover during the immediately preceding financial year exceeds five crore rupees, requires to file Form for the period of six consecutive months commencing on the 1st day of April [April to September] and the 1st day of October [October to March]
B] In any other case, requires to file Form for a financial year [Yearly] |