| GSTR 9 – All tax payers except for Composition Dealer and CTP/ISD/TDS/NRTP
GSTR 9C – All tax payers with annual aggregate turnover above Rupees 2 Crore |
||
| Year | Annual Return Type | GST Annual Due Date |
|---|---|---|
| 2020-21 | GSTR 9 due date | 28-Feb-2022 |
| GSTR 9C due date | 28-Feb-2022 | |
| 2019-20 | GSTR 9 due date | 31-March-2021 |
| GSTR 9C due date | 31-March-2021 | |
| 2018-19 | GSTR 9 due date | 31-March-2020 |
| GSTR 9C due date | 31-March-2020 | |
| 2017-18 | GSTR 9 due date | 05-Feb-2020, 07-Feb-2020 |
| GSTR 9C due date | 05-Feb-2020, 07-Feb-2020 | |
| Extend the last date for furnishing of Annual Return and Reconciliation in FORM GSTR-9 and GSTR-9C based on place of business | ||
| Taxpayers with annual aggregate turnover upto Rs. 1.5 crore to file on quarterly basis | |||||
| Year | Quarterly Return Type | Quarterly Basis | |||
|---|---|---|---|---|---|
| Apr-June | July-Sep | Oct-Dec | Jan-Mar | ||
| 2020-21 | GSTR 1 due date | ||||
| GSTR 4 due date | |||||
| ITC 04 due date | |||||
| 2019-20 | GSTR 1 due date | 31-July-2019 | 31-Oct-2019 | 31-Jan-2020 | 30-Apr-2020 |
| GSTR 4 due date | – | – | – | – | |
| ITC 04 due date | – | – | – | – | |
| 2018-19 | GSTR 1 due date | 31-Oct-2018 | 31-Oct-2018 | 31-Jan-2019 | 30-Apr-2019 |
| GSTR 4 due date | 18-July-2018 | 18-Oct-2018 | 18-Jan-2019 | 18-Apr-2019 | |
| ITC 04 due date | 30-July-2019 | 30-July-2019 | 30-July-2019 | 30-July-2019 | |
| 2017-18 | GSTR 1 due date | – | 31-Oct-2018 | 31-Jan-2019 | 30-Apr-2019 |
| GSTR 4 due date | – | – | – | – | |
| ITC 04 due date | – | 30-July-2019 | 30-July-2019 | 30-July-2019 | |