What Are the Different Types of GST Returns – GSTR-1, GSTR-2, GSTR-3B, GSTR-4, GSTR-9, etc?

Different Types of GST Returns. India’s Goods and Services Tax (GST) regime has streamlined the indirect tax system by consolidating various taxes into a single tax structure. Under GST, businesses are required to file periodic returns to report their sales, purchases, and tax liabilities. These returns ensure transparency and compliance with the tax laws.

This article delves into the different types of GST returns, including GSTR-1, GSTR-2, GSTR-3B, GSTR-4, GSTR-9, and others, providing a comprehensive understanding of each form, its purpose, and the filing process.

Also Read-What are the Objectives and Benefits of the GST System in India?

What Are the Different Types of GST Returns.

GSTR-1: Outward Supplies Return.

What is GSTR-1?

GSTR-1 is a monthly or quarterly return that needs to be filed by every registered regular GST taxpayer to report details of all outward supplies (sales) of goods and services. This includes:

• B2B (Business to Business) supplies made to registered taxpayers
• B2C (Business to Consumer) supplies
• Zero-rated supplies like exports
• Inter-state supplies to unregistered persons (where invoice value is more than Rs 2.5 lakh)
• Details of Credit/Debit notes issued
• Amendments to previously declared invoices
• Advances received for services
• Tax liability under reverse charge mechanism

Who Should File GSTR-1?

Every registered taxpayer, except those under the composition scheme, non-resident foreign taxpayers, and those with a Unique Identification Number (UIN), must file GSTR-1.

Due Date for Filing GSTR-1.

• Monthly: 11th of the succeeding month.
• Quarterly: 13th of the month following the quarter.

Details Required in GSTR-1.

• Basic details like GSTIN, legal name, and trade name.
• Invoice-wise details of all inter-state and intra-state sales made to registered and unregistered persons.
• Details of debit and credit notes issued during the tax period.
• Amendments to sales invoices of previous tax periods.
• HSN-wise summary of goods sold.

Filing Process.

1. Log in to the GST portal.
2. Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’
3. Select the relevant financial year and return filing period.
4. Click on ‘Prepare Online’ under GSTR-1.
5. Enter the required details and save the form.
6. Submit the form and file it using an Electronic Verification Code (EVC) or Digital Signature Certificate (DSC).

GSTR-2: Inward Supplies Return.

GSTR-2A: Auto-drafted Inward Supplies.

GSTR-2A is an auto-populated, read-only monthly return. It contains details of inward supplies (purchases) of a taxpayer, as reported by their suppliers in their GSTR-1.

When a supplier files their GSTR-1, the details get automatically reflected in the GSTR-2A of the recipients. This helps purchasers reconcile their inward supplies and input tax credit (ITC) claims with the suppliers’ returns.

GSTR-2A is a dynamic statement that keeps getting updated as and when supplier files or amends their GSTR-1. No separate filing is required for GSTR-2A. Taxpayers can view it by logging into their GST portal account.

GSTR-2B: Auto-drafted ITC Statement

GSTR-2B is a system-generated monthly statement that provides a summary of input tax credit (ITC) available to a taxpayer for a particular month. It is generated post filing of GSTR-1 and GSTR-5 by suppliers and is made available to taxpayers on 14th of the succeeding month.

GSTR-2B contains details of ITC available and non-available to the taxpayer, based on the GSTR-1 filed by suppliers and GSTR-5 filed by Non-Resident Foreign Taxpayers (NRTP). It also shows ITC not available due to taxpayer being a composition dealer or ISD (Input Service Distributor).

The Statement Has Two Main Sections:

1. ITC Available – Shows eligible ITC on inward supplies as per rules
2. ITC Not-Available – Shows ITC which cannot be claimed as per rules

GSTR-2B aims to minimize errors in ITC claims and help taxpayers report the correct eligible ITC in their GSTR-3B return. No separate filing is required for GSTR-2B.

GSTR-3B: Summary Return.

What is GSTR-3B?

GSTR-3B is a self-declared monthly summary return that needs to be filed by all regular taxpayers, showing the summary of outward supplies, input tax credit (ITC) claimed, and net tax payable. It consolidates the following details:

• Outward taxable, exempt, nil and non-GST supplies
• Inter-state supplies and inward reverse charge supplies
• ITC claimed on import of goods, import of services, and domestic inward supplies
• ITC reversed
• Tax liability and tax paid in cash & ITC
• Interest and late fees payable and paid
• Refund claimed from electronic cash ledger

Who Should File GSTR-3B?

All registered taxpayers, including those under the composition scheme, must file GSTR-3B. Taxpayers with annual aggregate turnover up to Rs 5 crore in the previous financial year can opt for quarterly GSTR-3B filing under the QRMP scheme. Others need to file monthly GSTR-3B returns.

The late fees for not filing GSTR-3B by the due date is Rs 50 per day of delay (Rs 20 per day for Nil returns), subject to a maximum of Rs 5,000.

GSTR-3B is a simplified return introduced as a temporary substitute for GSTR-3. It will be gradually phased out once the new GST return system is implemented.

Due Date for Filing GSTR-3B.

The due date for filing GSTR-3B is the 20th of the succeeding month.

Details Required in GSTR-3B.

• Basic details like GSTIN, legal name, and trade name.
• Summary of outward supplies and inward supplies liable to reverse charge.
• Details of eligible ITC.
• Details of exempt, nil-rated, and non-GST inward supplies.
• Payment of tax and declaration.

Filing Process.

1. Log in to the GST portal.
2. Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’
3. Select the relevant financial year and return filing period.
4. Click on ‘Prepare Online’ under GSTR-3B.
5. Enter the required details and save the form.
6. Submit the form and file it using an EVC or DSC.

GSTR-4: Annual Return for Composition Scheme

What is GSTR-4?

GSTR-4 is an annual return that needs to be filed by taxpayers registered under the GST Composition Scheme. The Composition Scheme is an alternative method of tax payment for small taxpayers with annual turnover up to Rs 1.5 crore. It allows them to pay tax at a fixed rate on turnover and make compliance easier.

The GSTR-4 return contains details of:

• Outward and inward supplies made/received
• Tax payable
• Tax paid
• Interest payable
• Refund claimed

Who Should File GSTR-4?

Taxpayers who have opted for the composition scheme under GST must file GSTR-4. Composition taxpayers also need to furnish a quarterly statement in Form CMP-08, containing details of payment of self-assessed tax, by 18th of the month succeeding the quarter.

Due Date for Filing GSTR-4.

The GSTR-4 return needs to be filed annually by 30th April following the end of a financial year. For example, GSTR-4 for FY 2022-23 should be filed by 30th April, 2023.

The late fees for not filing GSTR-4 by the due date is Rs 50 per day of delay, subject to a maximum of Rs 2,000 (Rs 500 per day for Nil returns, maximum Rs 5,000).

Details Required in GSTR-4.

• Basic details like GSTIN, legal name, and trade name.
• Summary of outward supplies.
• Summary of inward supplies.
• Details of tax paid.
• Amendments to previous returns.

Filing Process.

1. Log in to the GST portal.
2. Navigate to ‘Services’ > ‘Returns’ > ‘Annual Returns.’
3. Select the relevant financial year.
4. Click on ‘Prepare Online’ under GSTR-4.
5. Enter the required details and save the form.
6. Submit the form and file it using an EVC or DSC.

GSTR-9: Annual Return

What is GSTR-9?

GSTR-9: Annual Return for Regular Taxpayers

GSTR-9 is an annual return to be filed once for each financial year by the registered regular GST taxpayers. It is a consolidated return that provides the details of outward supplies, inward supplies, ITC claimed, tax payable and paid, and refunds claimed during a financial year.

GSTR-9 has 6 parts and 19 tables, capturing the summary of all the transactions during a financial year. The auto-populated information can be edited except for GSTR-1 and GSTR-3B. The return can be filed only after filing all applicable monthly/quarterly returns of a financial year.

The late fees for not filing GSTR-9 by the due date is 0.25% of turnover in the state/UT (maximum Rs 50,000).

GSTR-9C: GST Audit Report

GSTR-9C is a reconciliation statement-cum-audit report that needs to be filed annually by taxpayers whose annual aggregate turnover exceeds Rs 5 crore in a financial year. It is a certification of the correctness of the annual return (GSTR-9) and reconciliation of tax paid with the audited annual financial statement.

GSTR-9 C Has Two Main Parts:

1. Reconciliation Statement – Reconciling the values declared in the annual return (GSTR-9) with the audited annual financial statement
2. Certification – Certification of the reconciliation statement by a Chartered Accountant or Cost Accountant

The late fees for not filing GSTR-9C by the due date is 0.25% of turnover in the state/UT (maximum Rs 50,000).

Who Should File GSTR-9?

All registered taxpayers, except those under the composition scheme, casual taxable persons, non-resident taxable persons, and Input Service Distributors (ISD), must file GSTR-9.

Due Date for Filing GSTR-9.

The GSTR-9 return needs to be filed by 31st December of the following financial year. For example, GSTR-9 for FY 2022-23 should be filed by 31st December 2023. Taxpayers with an annual aggregate turnover of up to Rs 2 crore are exempt from filing GSTR-9.

GSTR-9C needs to be furnished along with GSTR-9, and the due date is 31st December of the following financial year. For example, GSTR-9C for FY 2022-23 should be filed by 31st December 2023.

Details Required in GSTR-9.

• Basic details like GSTIN, legal name, and trade name.
• Summary of outward supplies.
• Summary of inward supplies.
• Details of ITC availed and reversed.
• Details of tax paid.
• Amendments to previous returns.
• Other information like demands and refunds, HSN summary, and late fees.

Filing Process.

1. Log in to the GST portal.
2. Navigate to ‘Services’ > ‘Returns’ > ‘Annual Returns.’
3. Select the relevant financial year.
4. Click on ‘Prepare Online’ under GSTR-9.
5. Enter the required details and save the form.
6. Submit the form and file it using an EVC or DSC.

GSTR-5: Return for Non-Resident Taxable Persons.

What is GSTR-5?

GSTR-5 is a return that non-resident taxable persons must file to report their business transactions in India.

Who Should File GSTR-5?

Non-resident taxable persons who conduct business in India must file GSTR-5.

Due Date for Filing GSTR-5.

The due date for filing GSTR-5 is the 20th of the succeeding month or within 7 days after the expiry of registration, whichever is earlier.

Details Required in GSTR-5.

• Basic details like GSTIN, legal name, and trade name.
• Details of outward supplies.
• Details of inward supplies.
• Details of ITC availed and reversed.
• Details of tax paid.

Filing Process.

1. Log in to the GST portal.
2. Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’
3. Select the relevant financial year and return filing period.
4. Click on ‘Prepare Online’ under GSTR-5.
5. Enter the required details and save the form.
6. Submit the form and file it using an EVC or DSC.

GSTR-6: Return for Input Service Distributors (ISD).

What is GSTR-6?

GSTR-6 is a monthly return that Input Service Distributors (ISD) must file to distribute the input tax credit among their branches.

Who Should File GSTR-6?

Input Service Distributors (ISD) must file GSTR-6.

Due Date for Filing GSTR-6.

The due date for filing GSTR-6 is the 13th of the succeeding month.

Details Required in GSTR-6.

• Basic details like GSTIN, legal name, and trade name.
• Details of inward supplies.
• Details of ITC received and distributed.
• Amendments to previous returns.

Filing Process

1. Log in to the GST portal.
2. Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’
3. Select the relevant financial year and return filing period.
4. Click on ‘Prepare Online’ under GSTR-6.
5. Enter the required details and save the form.
6. Submit the form and file it using an EVC or DSC.

GSTR-7: Return for Tax Deductors

What is GSTR-7?

GSTR-7 is a monthly return that tax deductors must file to report the tax deducted at source (TDS) under GST.

Who Should File GSTR-7?

Tax deductors who are required to deduct TDS under GST must file GSTR-7.

Due Date for Filing GSTR-7

The due date for filing GSTR-7 is the 10th of the succeeding month.

Details Required in GSTR-7

• Basic details like GSTIN, legal name, and trade name.
• Details of TDS deducted.
• Details of TDS liability.
• Amendments to previous returns.

Filing Process.

1. Log in to the GST portal.
2. Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’
3. Select the relevant financial year and return filing period.
4. Click on ‘Prepare Online’ under GSTR-7.
5. Enter the required details and save the form.
6. Submit the form and file it using an EVC or DSC.

GSTR-8: Return for E-Commerce Operators

What is GSTR-8?

GSTR-8 is a monthly return that e-commerce operators must file to report the tax collected at source (TCS) under GST.

Who Should File GSTR-8?

E-commerce operators who are required to collect TCS under GST must file GSTR-8.

Due Date for Filing GSTR-8.

The due date for filing GSTR-8 is the 10th of the succeeding month.

Details Required in GSTR-8.

• Basic details like GSTIN, legal name, and trade name.
• Details of TCS collected.
• Details of TCS liability.
• Amendments to previous returns.

Filing Process.

1. Log in to the GST portal.
2. Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’
3. Select the relevant financial year and return filing period.
4. Click on ‘Prepare Online’ under GSTR-8.
5. Enter the required details and save the form.
6. Submit the form and file it using an EVC or DSC.

GSTR-9A: Annual Return for Composition Taxpayers.

What is GSTR-9A?

GSTR-9A is an annual return that composition taxpayers must file to report their business transactions for the financial year.

Who Should File GSTR-9A?

Taxpayers who have opted for the composition scheme under GST must file GSTR-9A.

Due Date for Filing GSTR-9A.

The due date for filing GSTR-9A is the 31st of December following the end of the financial year.

Details Required in GSTR-9A

• Basic details like GSTIN, legal name, and trade name.
• Summary of outward supplies.
• Summary of inward supplies.
• Details of tax paid.
• Amendments to previous returns.

Filing Process.

1. Log in to the GST portal.
2. Navigate to ‘Services’ > ‘Returns’ > ‘Annual Returns.’
3. Select the relevant financial year.
4. Click on ‘Prepare Online’ under GSTR-9A.
5. Enter the required details and save the form.
6. Submit the form and file it using an EVC or DSC.

GSTR-10: Final Return

What is GSTR-10?

GSTR-10 is a final return that taxpayers must file when their GST registration is canceled or surrendered.

Who Should File GSTR-10?

Taxpayers whose GST registration is canceled or surrendered must file GSTR-10.

Due Date for Filing GSTR-10

The due date for filing GSTR-10 is within three months from the date of cancellation or the date of cancellation order, whichever is later.

Details Required in GSTR-10

• Basic details like GSTIN, legal name, and trade name.
• Details of closing stock.
• Details of tax paid.
• Amendments to previous returns.

Filing Process

1. Log in to the GST portal.
2. Navigate to ‘Services’ > ‘Returns’ > ‘Final Return.’
3. Select the relevant financial year.
4. Click on ‘Prepare Online’ under GSTR-10.
5. Enter the required details and save the form.
6. Submit the form and file it using an EVC or DSC.

GSTR-11: Return for UIN Holders.

What is GSTR-11?

GSTR-11 is a return that UIN holders must file to claim a refund of the taxes paid on their inward supplies.

Who Should File GSTR-11?

Persons holding a Unique Identification Number (UIN) must file GSTR-11.

Due Date for Filing GSTR-11.

The due date for filing GSTR-11 is the 28th of the month following the month in which the inward supplies were received.

Details Required in GSTR-11.

• Basic details like UIN, legal name, and trade name.
• Details of inward supplies.
• Details of tax paid.
• Amendments to previous returns.

Filing Process.

1. Log in to the GST portal.
2. Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’
3. Select the relevant financial year and return filing period.
4. Click on ‘Prepare Online’ under GSTR-11.
5. Enter the required details and save the form.
6. Submit the form and file it using an EVC or DSC.

Conclusion

The GST regime in India has introduced a structured and transparent system for tax compliance. Each type of GST return serves a specific purpose, ensuring that businesses report their transactions accurately and timely. Understanding the different types of GST returns, their filing requirements, and due dates is crucial for businesses to remain compliant and avoid penalties.

By following the detailed processes outlined in this article, taxpayers can efficiently manage their GST return filings and contribute to the smooth functioning of the GST system

Get Your Online GST Registration In Just 7 to 30 Days With TaxGst.In at Affordable Cost.

Fill the below form and we will contact you for help your Business Register with GST & other Complainces.

C.K. Gupta

Hello, I am C.K. Gupta Founder of Taxgst.in, a seasoned finance professional with a Master of Commerce degree and over 20 years of experience in accounting and finance. My extensive career has been dedicated to mastering the intricacies of financial management, tax consultancy, and strategic planning. Throughout my professional journey, I have honed my skills in financial analysis, tax planning, and compliance, ensuring that all practices adhere to the latest financial regulations. My expertise also extends to auditing, where I focus on maintaining accuracy and integrity in financial reporting. I am passionate about using my knowledge to provide insightful and reliable financial advice, helping businesses optimize their financial strategies and achieve their economic goals. At Taxgst.in, I aim to share valuable insights that assist our readers in navigating the complex world of taxes and finance with ease.