Comprehensive Guide to Types of GST Returns in India

Goods and Services Tax (GST) revolutionized India’s indirect tax system, creating a unified tax structure across the nation. While GST simplified taxation, businesses must comply with various filing requirements based on the nature and turnover of their operations.

If you’re a business owner, startup founder, or financial officer, understanding the different types of GST returns in India is crucial to staying compliant, avoiding penalties, and ensuring smooth operations.

In this comprehensive guide by Bravima Solution Pvt Ltd, we’ll cover everything you need to know — from GSTR-1 to GSTR-9 — in a clear and easy-to-understand format.

What Are GST Returns?

A GST Return is a document that a taxpayer (business or individual) files with the tax authorities. It contains details of:

Sales
Purchases
Output GST (on sales)
Input GST (on purchases)

By filing returns, taxpayers disclose their income and pay taxes accordingly.

Why Are GST Returns Important?

Legal Compliance: Mandatory under the GST Act for registered businesses.
Input Tax Credit Claim: You can claim credit on the tax paid.
Financial Accuracy: Keeps your financial records clean and verified.
Avoid Penalties: Late filings attract heavy fines and interest.

Types of GST Returns in India

Different taxpayers file different GST returns based on their business type and turnover. Let’s go through each major type:

1. GSTR-1: Outward Supplies Details

Who Files: Every registered taxable supplier
Frequency: Monthly
Due Date: 11th of the next month
What It Includes: Details of sales transactions (B2B and B2C)

Example: If you sold products in April, you must file GSTR-1 by 11th May.

2. GSTR-3B: Monthly Summary Return

Who Files: Every registered taxpayer
Frequency: Monthly
Due Date: 20th of the next month
What It Includes: Summary of sales, purchases, and tax liability

Note: Even if there are no transactions, NIL GSTR-3B must be filed.

3. GSTR-2A and GSTR-2B: Auto-Drafted Returns

Who Files: Auto-generated (for the taxpayer’s reference)
Purpose: Shows purchases made and input tax credit available
Difference:
- GSTR-2A is dynamic and changes with vendors’ filings.
- GSTR-2B is static and generated monthly for reconciliation.

4. GSTR-4: For Composition Scheme Taxpayers

Who Files: Taxpayers under the Composition Scheme
Frequency: Annually
Due Date: 30th April of the next financial year
What It Includes: Consolidated turnover and tax payable

5. GSTR-5: Non-Resident Foreign Taxpayer

Who Files: Non-resident foreigners doing business in India
Frequency: Monthly
Due Date: 20th of the next month
What It Includes: Summary of outward and inward supplies

6. GSTR-6: Input Service Distributor (ISD) Return

Who Files: Input Service Distributors
Frequency: Monthly
Due Date: 13th of the next month
What It Includes: Details of ITC distributed among branches

7. GSTR-7: TDS Return Under GST

Who Files: Persons required to deduct TDS
Frequency: Monthly
Due Date: 10th of the next month
What It Includes: TDS deducted and deposited

8. GSTR-8: E-commerce Operators Return

Who Files: E-commerce operators (e.g., Amazon, Flipkart)
Frequency: Monthly
Due Date: 10th of the next month
What It Includes: Tax collected at source (TCS) details

9. GSTR-9: Annual Return

Who Files: All regular taxpayers
Frequency: Annually
Due Date: 31st December of the next financial year
What It Includes: Consolidated data from all monthly/quarterly returns filed

10. GSTR-9C: Audit Form

Who Files: Taxpayers with turnover above ₹5 crore
Frequency: Annually
What It Includes: Reconciliation between audited financials and GSTR-9

11. GSTR-10: Final Return

Who Files: Taxpayers whose GST registration is canceled
Due Date: Within 3 months of cancellation
What It Includes: Stock and liabilities data at closure

12. GSTR-11: For UIN Holders (Diplomats, Embassies)

Who Files: Individuals with UIN (Unique Identification Number)
Frequency: Monthly
What It Includes: Details of inward supplies for claiming a refund

Summary Table: GST Returns at a Glance

GST Return	Filed By	Frequency	Purpose
GSTR-1	Regular taxpayers	Monthly	Outward supplies
GSTR-3B	Regular taxpayers	Monthly	Summary of liabilities
GSTR-4	Composition dealers	Annually	Simplified returns
GSTR-5	Non-resident taxpayers	Monthly	Business details
GSTR-6	ISD	Monthly	Input tax credit distribution
GSTR-7	TDS deductors	Monthly	TDS returns
GSTR-8	E-commerce operators	Monthly	TCS returns
GSTR-9	Regular taxpayers	Annually	Annual consolidated return
GSTR-9C	Large taxpayers	Annually	Reconciliation return
GSTR-10	Cancelled registrations	Once	Final return
GSTR-11	UIN holders	Monthly	Refund claims