Category of Taxpayer

Details to be given

From to be used

Periodicity/Last date

Aggregate turnover less than Re 20 lakhs

NIL

NIL

NIL

Aggregate turnover up to Re. 75 lakhs and availing the Composition Scheme

> Consolidated details of outward supplies made by you during the quarter including that of advances received

> Details of supplies received (auto-populated from the GSTR-1 of the supplier)

FORM GSTR-4

Quarterly/18^th of the month following the quarter

Aggregate turnover more than Rs. 20 lakhs and not availing Composition Scheme but supplying to consumers (only B2C supplies)

Tax-rate wise summary of all inter-state supplies made

FORM GSTR-1

Monthly/10^th of the following month

Supplies received

FORM GSTR-2

Auto-populated by the computer and only needs to be verified and submitted by 15^th of the following  month.

Final return

FORM GSTR-3

Auto-populated by the computer and only needs to be verified and submitted by 20^th of the following  month.

All other suppliers including suppliers to re-sellers and I or consumers (both 525 and/or B2C supplies)

> Invoice-wise details of all B2B supplies and Inter-state B2C supplies of value above Rs. 2.5 lakh

> Tax-rate wise summary of B2C intra-slate supplies

> State-wise and tax-rate wise summary of B2C inter-state supplies of value below Rs. 2,5 Lath

FORM GSTR-1

Monthly/10^th of the following month

Supplies received

FORM GSTR-2

Auto-populated by the computer and only needs to be verified and submitted by 15^th of the following  month.

Final return

FORM GSTR-3

Auto-populated by the computer and only needs to be verified and submitted by 20^th of the following  month.

Return for the month of 

GSTR-1

GSTR-2

GSTR-3B

July 2017

5^th September instead oil 10th August

10th September instead of 15th August

20th August

August 2017

20th September instead of 10th September

25th September instead of 15^thSeptember

20th September