GST Return Filing Deadlines: Monthly for Regular & Special Taxpayers; Quarterly for Compounding; Annual by December 31st.

The periodicity of GST return filing varies by taxpayer category. Regular taxpayers must file GSTR-1, GSTR-2, and GSTR-3 monthly, while compounding taxpayers file GSTR-4 quarterly. Non-resident foreign taxpayers submit GSTR-5 by their registration's end. Input Service Distributors file GSTR-6, and tax deductors file GSTR-7 monthly. An annual return, GSTR-8, is due by December 31st. Returns must be filed online, with offline preparation available. Cut-off dates for monthly returns are the 10th, 15th, and 20th, while quarterly returns are due by the 18th of the first month of the next quarter.