GST Return is an online form that a registered taxpayer Goods and Services Tax (GST) law has to file for every GST Number that he is registered mandatorily.

Do you know that currently, there are around 22 types of GST returns prescribed under the GST Rules?

However, only 11 GST returns are active, three suspended, and eight are view-only in nature.

If summarised, the number and types of GST return that a business/professional must file is based on the type of taxpayer registered. These types include regular taxpayer, taxable composition persons, TDS deductor, e-commerce operators, non-resident taxpayer, casual taxable persons, Input Service Distributor(ISD), etc.

Further, the frequency for some GST returns may differ among the GSTR-1 and GSTR-3B filers if they opt for the Quarterly Return filing and Monthly Payment of taxes (QRMP) scheme.

Types of GST Returns and Due dates

GSTR-1

GSTR-1 is the return to be furnished to report all outward supplies (Sales) of goods and services provided. In simpler words, it includes the invoices and debit-credit notes raised on the outward/sales transactions for a specific tax period. GSTR-1 has to be filed by all regular taxpayers registered under GST, including casual taxable persons.

Any amendments to sales invoices made, even about previous tax periods, should be reported under the GSTR-1 return by all the tax filers.

The filing frequency of GSTR-1 is as follows:

(a) Monthly by 11th* of Next month- If the business exceeds the turnover of INR 5 crore or has not yet opted for the QRMP scheme.

(b) Quarterly by 13th** of the month after every quarter- If the business has opted for the QRMP scheme.

*Till September 2018, the due date for GSTR-1 was the 10th of every month.

**Till December 2020, the due date for GSTR-1 was the end of the month/period succeeding quarter.

GSTR-2A

GSTR-2A is only for view dynamic GST return relevant for the recipient or buyer of goods and services. It contains all inward supplies or purchases made from GST registered suppliers during a specific tax period.

The data is automatically populated based on data filed by the corresponding suppliers in their GSTR-1 returns. Further, the Invoice Furnishing Facility (IFF) data filed by the QRMP taxpayer also get auto-filled.

Since GSTR-2A is a read-only return, assessees can take no action on it. However, it is used by the buyers to claim a valid Input Tax Credit (ITC) for every financial year across multiple tax periods. If any invoice is missing, the buyer can communicate with the seller to upload it in their GSTR-1 on a timely basis.

Assessees used it frequently for claiming ITC for every tax period until August 2020. After that, the buyers mainly refer to GSTR-2B, a static return, to claim the input tax credit (ITC) for every tax period.

GSTR-2B

GSTR-2B is again only for view static GST return vital for the recipient/buyer of goods & services. It's available every month, starting in August 2020 every year and contains constant/accurate ITC for a relevant period whenever checked.

GSTR-2B provides an option for the action to be taken against every invoice reported, such as reversed, ineligible, subject to reverse charge.

GSTR-2

GSTR-2 is currently a suspended GST return applied to registered buyers to report the inward supplies or purchases of goods & services, i.e., purchases made during specific tax periods.

The fields in the GSTR-2 return had to be auto-populated from the GSTR-2A. Unlike GSTR-2A, assesses can edit the GSTR-2 return. GSTR-2 has to be filed by all regular taxpayers registered under GST Regime.

GSTR-3

GSTR-3 is also a suspended GST return. It was supposed to be a monthly summarised return for furnishing details of all outward, inward supplies made, ITC claimed, along with details of the tax liability and accordingly taxes paid.

GSTR-3B

GSTR-3B is a monthly self-declaration filed for furnishing summarised details of all input tax credit claimed, outward supplies made, tax liability ascertained and accordingly taxes paid.

GSTR-3B is filed by all the average taxpayers registered under GST Regime. The outward supplies and input tax credit details must be reconciled with Return GSTR-1 and Return GSTR-2B every tax period before filing monthly GSTR-3B. GST Reconciliation is vital to identify mismatches in data, leading to GST notices in the future or suspension of GST registration.

The filing frequency of GSTR-3B is as follows:

(a) Monthly by 20th of each month- For taxpayers with an aggregate turnover in the last financial year of more than INR 5 crore or opted out of the Quarterly (QRMP) scheme.

(b) Quarterly by 22nd of the month following quarter for the category of States under 'X'** and 24th of the month following quarter for the class of States under 'Y'** - For the taxpayers having aggregate turnover equal to or below Rs 5 crore, eligible and remain opted into the QRMP scheme.

* Effective from January 2021 tax period onwards.

** 'X' category States/UT – Chhattisgarh, Gujarat, Madhya Pradesh, Maharashtra, Tamil Nadu, Telangana, Karnataka, Goa, Kerala, or Andhra Pradesh or Daman and Diu, Dadra and Puducherry, Nagar Haveli, Lakshadweep, Andaman and Nicobar Islands.

'Y' category States/UT- Himachal Pradesh, Uttar Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Meghalaya, Manipur, Mizoram, Tripura, Assam, West Bengal, Jharkhand or Odisha or Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

GSTR-4

GSTR-4 is an annual return that was supposed to be filed by the composition taxable persons under the GST regime by 30th April of the following year. It has been brought to replace the erstwhile GSTR-9A (annual return) from FY 2019-20 onwards.

GSTR-5

GSTR-5 is a type of return filed by non-resident foreign taxpayers registered under the GST regime and carry out business transactions in & around India.

This return contains details of all outward supplies(sales transactions) made; inward supplies received (purchases transaction), credit or debit notes, tax-liability and taxes-paid. 

The GSTR-5 return has to be filed monthly by the 20th of every month under GSTIN that the assessee is registered here in India.

GSTR-5A

GSTR-5A is a summary return for reporting the outward taxable supplies(sales transactions) and tax payable by an Online Information and Database Access or Retrieval Services (OIDAR) provider under the GST regime.

The due date for GSTR-5A is the 20th of every month.

GSTR-6

GSTR-6 is a monthly return that has to be filed by an Input Service Distributor (ISD) which contains all the details of input tax credit received (purchases) and distributed by the ISD to its other units according to the laws prescribed. It further includes details of all documents issued for distributing input credit and the manner of distribution as per the law.

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

GSTR-7

GSTR-7 is a monthly return filed by persons required to deduct TDS (Tax deducted at source) under the GST regime.

This return contains details of all the TDS deducted, all the TDS liability payable and paid to the government, and the TDS refund that has been claimed, if any.

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

GSTR-8

GSTR-8 is a monthly return filed by e-commerce operators registered under the GST required to collect tax at source (TCS) under GST regime that contains details of all supplies made through the e-commerce platform, and all the TCS collected on the same.

The GSTR-8 return is to be filed every month by the 10th of every month.

GSTR-9

GSTR-9 is a type of annual return that has to be filed by assessees registered under the GST regime by 31st December of the following year. It contains details for all the outward supplies (sales transactions) made, inward supplies (purchases) received during the financial year under different tax heads, such as SGST, CGST & IGST and a summarised value of supplies reported under each HSN code, along with details of taxes payable and paid.

It consolidates all the monthly & quarterly returns (such as GSTR-1, GSTR-2A, GSTR-3B) filed during the relevant financial year. GSTR-9 has to be filed by all the taxpayers registered under GST.

Except for taxpayers who opted for the composition scheme or casual taxable persons or input service distributors or non-resident taxable persons or persons are paying TDS u/s 51 of the CGST Act.

Note: As per the latest amendment, GSTR 9 has been made optional for FY 2017-18, FY 2018-19 and FY 2019-20 for assessees having turnover up to 2 Crores.

GSTR-9A

GSTR-9A is currently suspended annual return earlier required to be filed by composition taxpayers. Therefore, it had a consolidation of all the quarterly returns filed during that financial year.

THIS RETURN STANDS SCRAPPED since GSTR-4 (annual return) was introduced from FY 2019-20. Before that, the government waived off GSTR-9A filing for composition taxpayers for FY 2017-18 and FY 2018-19.

GSTR-9C

GSTR-9C is the reconciliation statement filed by all taxpayers registered under GST whose turnover exceeds INR 2 crore in a relevant financial year.

This form must be signed & certified by a Chartered Accountant in Practice after conducting the GST audit of books of accounts and comparing with the GSTR-9.

The deadline to file this statement is 31st December of the following year.

GSTR-9C has to be filed for every GSTIN. Hence, one PAN Number may have multiple return GSTR-9C being filed.

GSTR-10

GSTR-10 has to be filed by an assessee whose registration has been cancelled or surrendered self. This is also called a final return and has to be filed within three months from the cancellation of the order, whichever is earlier.

GSTR-11

GSTR-11 is the return to be filed by persons who have been issued a Unique Identity Number (UIN) to get a refund under the GST regime for the goods and services availed/purchased by them in India.

UIN is a particular classification made for foreign diplomatic missions and embassies not liable to tax in India to get a refund of taxes paid in the process. GSTR-11 will contain only details of inward supplies received and refund claimed on the same.