What are the different types of GST Returns

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What are the different types of GST Returns

All registered businesses have to file monthly, quarterly and/or annual GST Returns based on the type of business

The returns have been designed so that all transactions are in sync with each other and that no transaction is left unattended between the buyer and the seller. The tale starts from GSTR-1. All the data is stored in GSTN, which can be accessed by the users/taxpayers anytime online.

To file GST returns, GST compliant sales and purchase invoices are required.

Types of GST Returns

GSTR-1
  • Details of outward supplies of taxable goods or services or both effected.
  • Return be submitted Electronically.
  • Filing of Return must be done Monthly
  • On or before the 10th day of the month succeeding the said tax period
GSTR-2
  • Details of inward supplies of taxable goods or services or both claiming input tax credit.
  • Return be submitted Electronically.
  • Filing of Return must be done Monthly
  • Submission must be done after the tenth but on or before the fifteenth day of the month succeeding the tax period.
GSTR-3
  • Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.
  • Return be submitted Electronically.
  • Filing of Return must be done Monthly
  • Submission must be done On or before twentieth day of the month succeeding such calender month or part thereof.
GSTR-4
  • Quarterly Return for compounding taxable persons are required to furnish the return.
  • Return be submitted Electronically.
  • Filing of Return must be done each quarter or part thereof
  • Submission must be done eighteen days after the end of such quarter.
GSTR-5
  • Return for non-resident foreign taxable persons are required to furnish the return.
  • Return be submitted Electronically.
  • Filing of Return must be done Every calender month or part thereof
  • Submission must be done twenty days after the end of a calender month or within seven days after the last day of the period of registration, whichever is earlier.
GSTR-6
  • Taxable person registered as input Service distributor is required to furnish the return.
  • Return be submitted Electronically.
  • Filing of Return must be done Every calender month or part thereof
  • Submission must be done thirteen days after the end of such month.
GSTR-8
  • Registered person required to deduct tax under section 51.
  • Return be submitted electronically.
  • Filing of return must be done monthly.
  • Submission must be done Ten days after the end of such month.
GSTR-9
  • This is annual Return.
  • Return be submitted electronically.
  • Filing of return must be done yearly.
  • Submission must be done On or before the thirty first day of December following the end of such financial year.
GSTR-9
  • This is simplified annual return by compounding taxable persons registered under section 10.
  • Return be submitted electronically.
  • Filing of return must be done yearly.
  • Submission must be done On or before the thirty first day of December following the end of such financial year.