Types of Returns under GST

A Return is a statutory document which a liable taxpayer is required to file once in a year or periodically throughout the year or both, with the tax administrative authorities, showing the details of the sales and purchases along with the tax collected and paid. A GST Return is the return filed as per the GST law of India. This webpage offers information about the types of returns under gst applicable to various categories of taxpayers.

Here, it must be noted that every individual or economic entity which is registered under GST is essentially required to file one or more gst returns in the year, which could be monthly returns, or quarterly returns, or yearly return. Again, the payment of due taxes must be made in advance well before filing the returns, for the returns to be valid. Again, the Return Forms and the timelines for filing the GST returns differ for different categories of liable taxpayers. Lastly, a nil return is to be filed even if there were no business activities done during the return period. Broadly, the main returns to be filed by different categories of GST Taxpayers, are the following (leaving the auto-populated or auto-generated details/returns)

• Monthly Returns:
  • GSTR-1 --- 10th of next month
  • GSTR-2 --- 15th of next month
  • GSTR-3 --- 20th of next month
• Annual Return (GSTR-9) --- 31st Dec of next financial year

• Quarterly Returns (GSTR-4) --- 18th of month next quarter
• Annual Return (GSTR-9A) --- 31st Dec of next fiscal; Furnish the consolidated details of quarterly returns filed along with tax payment details.

• Monthly Returns (GSTR-5) --- 20th of next month; 20th of succeeding month or within 7 days after the expiry of registration; Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock

• Monthly Returns (GSTR-6) --- 13th of next month

• Monthly Returns (GSTR-7) --- 10th of next month; Furnish the details of TDS deducted

• Monthly Returns (GSTR-8) --- 10th of next month; Details of supplies effected through e-commerce operator and the amount of tax collected on supplies
• Annual Return (GSTR-9B) --- 31th Dec of next fiscal; Annual statemen containing the details of outward supplies of goods or services or both effected through an e-commerce operator, including the supplies of goods or services or both returned and the amount collected under.

• Monthly Returns (GSTR-11) --- 28th of the next month; Details of inward supplies to be furnished by a person having UIN.