GST Returns filed by a regular Dealer

GST Returns Filed by a Regular
Dealer
GSTR-1
 Purpose of Filing:- For declaration of outward Supplies.

 Date of Filing:-

By 11th of every month
a) If PY (Previous Year) turnover is more than Rs 5 crore
OR
b) If PY turnover is less than equal to Rs 5 crore and not opting for
QRMP (Quarterly Return monthly payment) scheme.

By 13th of every month succeeding the Quarter
a) If PY turnover is less than equal to Rs 5 crore
AND
b) Opting for QRMP scheme.


GSTR-3B
 Purpose of Filing:-For declaration of outward supplies, inward
supplies input tax credit claimed, tax liability ascertained and paid.

 Date of Filing:-

By 20th of every month
a) If PY annual turnover is more than Rs 5 crore
OR
b) If PY turnover is less than equal to Rs 5 crore and not opting for
QRMP scheme

By 22nd/24th of every month succeeding the Quarter
a) If PY annual turnover is less than equal to Rs 5 crore
AND