GST was introduced in India on July 1, 2017. Since then, approximately one crore businesses in India have acquired GST registration. Every entity with GST registration is obligated to submit GST returns, following the schedule of due dates for GST returns provided below. Regardless of their business activity or sales volume, filing GST returns is compulsory for all entities with GST registration during the specified return filing period. Consequently, even dormant businesses that have obtained GST registration must fulfil their GST return filing requirements.

GST-registered individuals must adhere to specific deadlines for filing their returns. GSTR-1, outlining outward supplies, should be submitted by the 10th of each month. GSTR-2A, detailing inward supplies, is due on the 15th of each month, while GSTR-3B, the monthly return, should be filed by the 25th of each month. For those operating under the GST composition scheme, GSTR-4 must be filed quarterly, by the 18th of the month following the quarter. Furthermore, all GST-registered entities must complete their annual GST return on or before December 31st. It’s worth noting that the due date for GST returns in July, August, and September differ from the regular schedule, facilitating a smoother GST rollout for taxpayers and the GSTN network.