A GST return is a document that contains all the relevant information about your sales, purchases, and tax.

What are the types of GST returns?

Returns vary based on the type of business (regular business or registered under the Composition Scheme). Returns also vary based on the type of business owner, amendments, tax notices, and whether they are auto-drafted.

How do GST returns work?

Taxpayers have to login to the GST portal to file their returns, and once the returns are filed, the tax amount has to be paid to the government.

Is it mandatory to file GST return every month?

No, the period of filing returns depends on the taxpayer's turnover.

GST returns | What is GST return filing? | Types of GST returns

Q: Who should file GST return?

All business owners who have been registered under the GST system have to file GST returns.

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GST returns - types and due dates

As a business owner and a taxpayer, you must declare the income that you receive from carrying out business transactions in your GST return.

Latest updates as per the 45th GST Council meeting

If Form GSTR-1 is filed late (post the due date), the late fee will be auto-populated and collected in the next open return in Form GSTR-3B.
From January 1, 2022, taxpayers will not be permitted to file Form GSTR-1 if they have not filed Form GSTR-3B in the preceding month.

What is GST return?

GST return is a document that will contain all the details of your sales, purchases, tax collected on sales (output tax), and tax paid on purchases (input tax). Once you file GST returns, you will need to pay the resulting tax liability (money that you owe the government).

Who should file GST return?

All business owners and dealers who have registered under the GST system must file GST returns according to the nature of their business or transactions.

Types of GST returns

Regular Businesses

GST Returns	Purpose
GSTR1	Tax return for outward supplies made (contains the details of interstate as well as intrastate B2B and B2C sales including purchases under reverse charge and inter state stock transfers made during the tax period). If Form GSTR-1 is filed late (post the due date), the late fee will be auto-populated and collected in the next open return in Form GSTR-3B. From January 1, 2022, taxpayers will not be permitted to file Form GSTR-1 if they have not filed Form GSTR-3B in the preceding month.
GSTR3B	Temporary consolidated summary return of inward and outward supplies that the Government of India has introduced as a relaxation for businesses that have recently transitioned to GST. Hence, in the months of July and August 2017, the tax payments will be based on a simple return called the GSTR-3B instead.
GSTR9	Annual consolidated tax return (It contains the taxpayer’s income and expenditure in detail. These are then regrouped according to the monthly returns filed by the tax payer).
GSTR9C	Audit form that needs to be filed by every taxpayer who is liable to get their annual reports audited when their aggregate turnover exceeds Rs. 2 crores in a financial year.

Businesses registered under the Composition Scheme

GST Returns	Purpose
GSTR4	Quarterly return for compounding vendors (It contains the total value of supply made during the period covered by the return, along with the details of the tax paid at the compounding rate (not more than 1% of aggregate turnover) for the period along with invoice-wise details for inward supplies if they are either imports or purchased from normal taxpayers).
GSTR9A	Annual composition return form that has to be filed by every taxpayer who is enrolled in the composition scheme.

Other types of business owners and dealers

GST Returns	Purpose
GSTR5	Variable return for Non-resident foreign taxpayers (It contains the details of the taxpayer, period of return and invoice details of all goods and services sold and purchased (this also includes imports) by the tax payer on Indian soil for the registered period/month).
GSTR6	Monthly return for ISDs (This return contains the details of the taxpayer’s basic information (name, GSTIN, etc), period to which the return pertains, invoice-level supply details from the GSTR-1 of counter-parties, invoice details, including the GSTIN of the taxpayer receiving the credit, separate ISD ledger containing the opening ITC balance for the period, credit for ITC services received, debit for ITC reversed or distributed, and closing balance).
GSTR7	Monthly return for TDS transactions (This return contains the taxpayer’s basic information (name, GSTIN, etc), period to which the return pertains, supplier’s GSTIN, invoices against which the tax has been deducted (categorized under the major tax heads - SGST, CGST, and IGST), and details of any other payments such as interests and penalties).
GSTR8	Monthly return for ecommerce operators (It contains the taxpayer’s basic information (name, GSTIN, etc), the period to which the return pertains, details of supplies made to customers through the e-commerce portal by both registered taxable persons and unregistered persons, customers’ basic information (whether or not they are registered taxpayers), the amount of tax collected at source, tax payable, and tax paid).
GSTR9B	Annual return form that has to be filed by ecommerce operators who collect tax at the source.
GSTR10	Final GST return before cancelling GST registration (This final return is to be filed when terminating business activities permanently/cancelling GST registration. It will contain the details of all supplies, liabilities, tax collected, tax payable, etc).
GSTR11	Variable tax return for taxpayers with UIN (It contains the details of purchases made by foreign embassies and diplomatic missions for self consumption during a particular month).

Auto-drafted Returns

GST Returns	Purpose
GSTR2A	An auto drafted tax return for purchases and inward supplies made by a taxpayer that is automatically compiled by the GSTN based on the information present within the GSTR-1 of his/her suppliers.
GSTR2B	GSTR 2B is an auto-drafted document that will act as an Input Tax Credit (ITC) statement for taxpayers. The GST Council states that GSTR 2B will help in cutting down the time taken to file returns, minimise errors, ease reconciliation and simplify compliance.
GSTR4A	Quarterly purchase-related tax return for composition dealers. It’s automatically generated by the GSTN portal based on the information furnished in the GSTR-1, GSTR-5, and GSTR-7 of your suppliers.

Tax Notice

GST Return	Purpose
GSTR3A	Tax notice issued by the tax authority to a defaulter who has failed to file monthly GST returns on time.

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GST Returns