Monthly GST Filing: Most regular taxpayers are required to file monthly GST returns, which include GSTR-1 (Outward Supplies), GSTR-3B (Summary Return), and GSTR-2A (Auto-drafted details of Inward Supplies). The due date for filing these returns is typically the 20th of the following month.
Quarterly GST Filing: Small taxpayers with an aggregate turnover of up to a specified limit can opt for quarterly returns, which include GSTR-1 (Outward Supplies). However, GSTR-3B (Summary Return) still needs to be filed monthly. The due dates for quarterly returns are typically the 13th of the month following the end of the quarter.
Annual GST Filing: All regular taxpayers are required to file an annual return, known as GSTR-9, which consolidates the entire year’s financial information. This needs to be filed by December 31st of the subsequent financial year. There are separate forms for different categories of taxpayers, such as GSTR-9 for regular taxpayers and GSTR-9A for composition scheme taxpayers.
