# What Are the Different Types of GST Returns – GSTR-1, GSTR-2, GSTR-3B, GSTR-4, GSTR-9, etc? Author: C.K. Gupta Published: 2024-05-18 Updated: 2024-05-15 Categories: GST, Manage Business, Taxation Tags: GSTR 1, gstr 3b, gstr-9, What Are the Different Types of GST Returns Source: https://taxgst.in/what-are-the-different-types-of-gst-returns/ **Different Types of GST Returns.** India’s Goods and Services Tax (GST) regime  has  streamlined the  indirect tax  system by consolid ating 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 G STR-1, GSTR-2, G STR-3B, GSTR-4, G STR-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?](https://taxgst.in/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 registere d regular GST taxp ayer 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.** - Log in to the GST portal. - Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’ - Select the relevant financial year and return filing period. - Click on ‘Prepare Online’ under GSTR-1. - Enter the required details and save the form. - 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: ** - **ITC Available** – Shows eligible ITC on inward supplies as per rules - **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 G STR-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.** - Log in to the GST portal. - Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’ - Select the relevant financial year and return filing period. - Click on ‘Prepare Online’ under GSTR-3B. - Enter the required details and save the form. - 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.** - Log in to the GST portal. - Navigate to ‘Services’ > ‘Returns’ > ‘Annual Returns.’ - Select the relevant financial year. - Click on ‘Prepare Online’ under GSTR-4. - Enter the required details and save the form. - 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: ** - **Reconciliation Statement** – Reconciling the values declared in the annual return (GSTR-9) with the audited annual financial statement - **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.** - Log in to the GST portal. - Navigate to ‘Services’ > ‘Returns’ > ‘Annual Returns.’ - Select the relevant financial year. - Click on ‘Prepare Online’ under GSTR-9. - Enter the required details and save the form. - 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.** - Log in to the GST portal. - Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’ - Select the relevant financial year and return filing period. - Click on ‘Prepare Online’ under GSTR-5. - Enter the required details and save the form. - 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** - Log in to the GST portal. - Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’ - Select the relevant financial year and return filing period. - Click on ‘Prepare Online’ under GSTR-6. - Enter the required details and save the form. - 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 deduct ors must file  to report the  tax deducted  at source (TDS) under  GST. ### Who Should File GSTR-7? Tax deduct ors 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.** - Log in to the GST portal. - Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’ - Select the relevant financial year and return filing period. - Click on ‘Prepare Online’ under GSTR-7. - Enter the required details and save the form. - Submit the form and file it using an EVC or DSC. ## GSTR-8: Return for E-Commerce Operators ### What is G STR-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 T CS 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.** - Log in to the GST portal. - Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’ - Select the relevant financial year and return filing period. - Click on ‘Prepare Online’ under GSTR-8. - Enter the required details and save the form. - 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.** - Log in to the GST portal. - Navigate to ‘Services’ > ‘Returns’ > ‘Annual Returns.’ - Select the relevant financial year. - Click on ‘Prepare Online’ under GSTR-9A. - Enter the required details and save the form. - 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** - Log in to the GST portal. - Navigate to ‘Services’ > ‘Returns’ > ‘Final Return.’ - Select the relevant financial year. - Click on ‘Prepare Online’ under GSTR-10. - Enter the required details and save the form. - 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.** - Log in to the GST portal. - Navigate to ‘Services’ > ‘Returns’ > ‘Returns Dashboard.’ - Select the relevant financial year and return filing period. - Click on ‘Prepare Online’ under GSTR-11. - Enter the required details and save the form. - 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.** ### Share this: - [Share on Facebook Opens in new window Facebook](https://taxgst.in/what-are-the-different-types-of-gst-returns/?share=facebook) - [Share on X Opens in new window X](https://taxgst.in/what-are-the-different-types-of-gst-returns/?share=x) - ### Like this: Like Loading… ### *Related*