Types of GST Returns

1. GSTR-1

GSTR-1 is the return to be furnished for reporting details of all outward supplies of goods and
services made, or in other words, sales transactions made during a tax period, and also for reporting
debit and credit notes issued. Any amendments to sales invoices made, even pertaining to previous
tax periods, should be reported in the GSTR-1 return.
GSTR-1 is to be filed by all normal taxpayers who are registered under GST. It is to be filed monthly,
except in the case of small taxpayers with turnover up to Rs.1.5 crore in the previous financial year,
who can file the same on a quarterly basis.
2. GSTR-2A

GSTR-2A is the return containing details of all inward supplies of goods and services i.e. purchases
made from registered suppliers during a tax period. The data is auto-populated based on data filed
by the suppliers in their GSTR-1 return. GSTR-2A is a read-only return and no action can be taken.
3. GSTR-2
GSTR-2 is the return for reporting the inward supplies of goods and services i.e. the purchases made
during a tax period. The details in the GSTR-2 return are auto-populated from the GSTR-2A. Unlike
GSTR-2A, the GSTR-2 return can be edited.
GSTR-2 is to be filed by all normal taxpayers registered under GST, however, the filing of the same has
been suspended ever since the inception of GST.
4. GSTR-3

GSTR-3 is a monthly summary return for furnishing summarized details of all outward supplies made,
inward supplies received and input tax credit claimed, along with details of the tax liability and taxes
paid. This return is auto-generated on the basis of the GSTR-1 and GSTR-2 returns filed.
GSTR-3 is to be filed by all normal taxpayers registered under GST, however, the filing of the same has
been suspended ever since the inception of GST.
5. GSTR-3B

GSTR-3B is a monthly self-declaration to be filed, for furnishing summarized details of all outward
supplies made, input tax credit claimed, tax liability ascertained and taxes paid.
GSTR-3B is to be filed by all normal taxpayers registered under GST.
6. GSTR-4 / CMP-08

GSTR-4 is the return that was to be filed by taxpayers who have opted for the Composition Scheme
under GST. CMP-08 is the return which has replaced the now erstwhile GSTR-4. The Composition
Scheme is a scheme in which taxpayers with turnover up to Rs.1.5 crores can opt into and pay taxes
at a fixed rate on the turnover declared.
The CMP-08 return is to be filed on a quarterly basis.
7. GSTR-5

GSTR-5 is the return to be filed by non-resident foreign taxpayers, who are registered under GST and
carry out business transactions in India. The return contains details of all outward supplies made,
inward supplies received, credit/debit notes, tax liability and taxes paid.
The GSTR-5 return is to be filed monthly for each month that the taxpayer is registered under GST in
India.
8. GSTR-6

GSTR-6 is a monthly return to be filed by an Input Service Distributor (ISD). It will contain details of
input tax credit received and distributed by the ISD. It will further contain details of all documents
issued for the distribution of input credit and the manner of distribution.
9. GSTR-7

GSTR-7 is a monthly return to be filed by persons required to deduct TDS (Tax deducted at source)
under GST. GSTR 7 will contain details of TDS deducted, the TDS liability payable and paid and TDS
refund claimed, if any.

10. GSTR-8

GSTR-8 is a monthly return to be filed by e-commerce operators registered under the GST who are
required to collect tax at source (TCS). GSTR-8 will contain details of all supplies made through the E-
commerce platform, and the TCS collected on the same.
The GSTR-8 return is to be filed on a monthly basis.
11. GSTR-9

GSTR-9 is the annual return to be filed by taxpayers registered under GST. It will contain details of all
outward supplies made, inward supplies received during the relevant previous year under different
tax heads i.e. CGST, SGST & IGST and HSN codes, along with details of taxes payable and paid. It is a
consolidation of all the monthly or quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed during that
year.
GSTR-9 is required to be filed by all taxpayers registered under GST*, except taxpayers who have
opted for the Composition Scheme, Casual Taxable Persons, Input Service Distributors, Non-resident
Taxable Persons and persons paying TDS under section 51 of CGST Act.
*The 37th GST Council meeting took the decision to make GSTR-9 filing optional for businesses with
turnover up to Rs.2 crore in FY 17-18 and FY 18-19.
12. GSTR-9A

GSTR-9A is the annual return to be filed by taxpayers who have registered under the Composition
Scheme in a financial year*. It is a consolidation of all the quarterly returns filed during that financial
year.
*GSTR-9A filing for Composition taxpayers has been waived off for FY 2017-18 and FY 2018-19 as per
the decision taken in the 27th GST Council meeting.
13. GSTR-9C

GSTR-9C is the reconciliation statement to be filed by all taxpayers registered under GST whose
turnover exceeds Rs.2 crore in a financial year. The registered person has to get their books of
accounts audited by a Chartered/Cost Accountant. The statement of reconciliation is between these
audited financial statements of the taxpayer and the annual return GSTR-9 that has been filed.
GSTR-9C is to be filed for every GSTIN, hence, one PAN can have multiple GSTR-9C forms being filed.
14. GSTR-10

GSTR-10 is to be filed by a taxable person whose registered has been cancelled or surrendered. This
return is also called a final return and has to be filed within 3 months from the date of cancellation or
cancellation order, whichever is earlier.
15. GSTR-11

GSTR-11 is the return to be filed by persons who have been issued a Unique Identity Number(UIN) in
order to get a refund under GST for the goods and services purchased by them in India. UIN is a
classification made for foreign diplomatic missions and embassies not liable to tax in India, for the
purpose of getting a refund of taxes. GSTR-11 will contain details of inward supplies received and
refund claimed.

Return Form Particulars Frequency Due Date

GSTR-1 Details of outward supplies of Monthly 11th* of the next

taxable goods and/or services month with effect
affected from October 2018

*Previously, the
due date was 10th

GSTR-2 Details of inward supplies of Monthly 15th of the next

Suspended taxable goods and/or services month
affected claiming the input tax
credit.

GSTR-3 Monthly return on the basis of Monthly 20th of the next

Suspended finalization of details of outward month
supplies and inward supplies
along with the payment of tax.

GSTR-3B Simple Return in which summary Monthly 20th of the next

of outward supplies along with month
Input Tax Credit is declared and
payment of tax is affected by
taxpayer

CMP-08** Return for a taxpayer registered Quarterly 18th of the month

under the composition levy succeeding quarter

GSTR-5 Return for a Non-Resident foreign Monthly 20th of the next

taxable person month

GSTR-6 Return for an Input Service Monthly 13th of the next

Distributor month

GSTR-7 Return for authorities deducting Monthly 10th of the next

tax at source. month
 GSTR-8 Details of supplies effected Monthly 10th of the next
through e-commerce operator month
and the amount of tax collected

GSTR-9 Annual Return for a Normal Annually 31st December of

Taxpayer next financial year*

GSTR-9A Annual Return a taxpayer Annually 31st December of

registered under the next financial year*
composition levy anytime during
the year

GSTR-10 Final Return Once, when GST Within three

Registration is months of the date
cancelled or of cancellation or
surrendered date of cancellation
order, whichever is
later.

GSTR-11 Details of inward supplies to be Monthly 28th of the month

furnished by a person having UIN following the
and claiming a refund month for which
statement is filed
* Subject to changes by Notifications/ Orders
**Statement of self-assessed tax by composition dealers – same as the erstwhile form GSTR-4, which
is now made an annual return with effect from FY 2019-2020 onwards.

Late filing of GST Returns

Return filing is mandatory under GST. Even if there is no transaction, you must file a Nil return.

 You cannot file a return if you do not file previous month/quarter’s return.

 Hence, late filing of GST return will have a cascading effect leading to heavy
fines and penalty.

 The late filing fee of the GSTR-1 is populated in the liability ledger of GSTR-
3B filed immediately after such delay.

Interest/late fees to be paid

 Interest is 18% per annum. It has to be calculated by the taxpayer on the

amount of outstanding tax to be paid. It shall be calculated on the Net tax
liability identified in the ledger at the time of payment. The time period will
be from the next day of filing due date till the actual date of payment.

 As per GST Act Late fee is Rs. 100 per day per Act. So it is 100 under CGST &
100 under SGST. Total will be Rs. 200/day. The maximum is Rs. 5,000. There
is no late fee on IGST.
 To learn more about late fees charged across the GST Return periods, read
our article on Late fees under GST.