GST returns

All you need to know about Different types of GST returns

There are different types of GST returns. If the applicant’s turnover is more than 20 lakhs annually, they are liable to follow the GST registration. Specific details are required to register under the GST and obtain your GSTIN(Goods and Services Tax Identification Number). 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. 

The following are the different types of GSTR

1. GSTR1

It is the tax return for outward supplies made. GSTR – 1 includes the details of the sales done within the state or other states. It also contains the purchases made during the tax period. Any kind of amendments to sales, the invoices made, even that concerns the previous tax periods, should be reported in the GSTR-1 return.

DUE DATE : Monthly


GSTR1A is an amendment form that is used to correct the GSTR-1 document. It clears the disparity between the GSTR-1 of a taxpayer and the GSTR-2 of the customers.

3. GSTR2

 GSTR – 2 is the tax return for internal supplies received. It includes the information of the taxpayer, tax return period, and final statement of purchase. It also contains information related to the tax period, which is listed differently for goods and services.

DUE DATE : Monthly


GSTR2A is a read-only document. It is a full list of the invoices from the various sellers during the month.

5. GSTR3

GSTR3 is the summary return for furnishing summarized details of all outward supplies made, inward supplies received and input tax credit claimed, along with details of the tax liability and taxes paid. Actually, this return is auto-generated if you have filled GSTR-1 and GSTR-2.

DUE DATE : Monthly


GSTR3A is a tax notice, issued by the tax authority to a defaulter. It is issued to a non-payer when they fail to file monthly GST returns on time.


It is a self-declaration that is to be done every month for all the outward supplies made. Temporary consolidated summary return of inward and outward supplies that the Government of India has introduced as relaxation for businesses that have recently transitioned to GST.

8. GSTR4 / CMP-08

The taxpayers who have chosen the composition scheme (taxpayers with a turnover up to Rs.1.5 crores can opt into and pay taxes at a fixed rate on the turnover declared)under GST need to fill this.

DUE DATE : Quarterly.

9. GSTR5

The NRI taxpayers, who registered under GST and carry out business transactions in India need to file GSTR5. It mainly includes the details of the taxpayer, period of return, and invoice details of all goods and services sold and purchased.

DUE DATE : Monthly

10. GSTR6

GSTR6 is filed by an Input Service Distributor (ISD). It includes details of input tax credit received and distributed by the ISD. It also includes details of all the documents issued for the distribution of input credit and the manner of distribution.

DUE DATE : Monthly

11. GSTR7

 It is a monthly return to be filed by persons required to deduct TDS (Tax deducted at source) under GST. GSTR 7 includes information of TDS deducted, the TDS liability payable, and paid and TDS refund claimed if any.

DUE DATE : Monthly

12. GSTR8

The e-commerce operators registered under the GST who are required to collect tax at source (TCS) need to file GSTR8. It contains details of all supplies made through the E-commerce platform, and the TCS collected.

DUE DATE : Monthly

13. 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 taxpayer).

DUE DATE : Annually

14. GSTR9A

GSTR9A, filed by every taxpayer enrolled in the composition scheme.

DUE DATE : Annually

15. GSTR9B

GSTR9B is the annual return form that has to be filed by e-commerce operators who collect tax at the source.

16. GSTR10

GSTR10 is to be filed by a taxable person whose registration has been surrendered or canceled. It needs to be filed within 3 months from the date of cancellation.


GSTR11 is a variable tax return for taxpayers with UIN(Unique Identification Number ). It includes information about purchases made by foreign embassies and diplomatic missions for self-consumption during a certain month.


Remember return filing is mandatory under GST. Even if you don’t have any transactions it is compulsory to fill GST. If you miss filing the previous month’s return, you cannot file a return. The late filing of GST returns will lead to fines and penalties.



Sandra Joseph
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