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Types of GST Returns

  1. 1. Types of GST returns - All in one place
    1. a. GSTR 1
    2. b. GSTR 1A
    3. c. GSTR 2
    4. d. GSTR 2A
    5. e. GSTR 3
    6. f. GSTR 3B
    7. g. GSTR 4
    8. h. GSTR 4 A
    9. i. GSTR 5
    10. j. GSTR 5A
    11. k. GSTR 6
    12. l. GSTR 7
    13. m. GSTR 8
    14. n. GSTR 9
    15. o. GSTR 9C
    16. p. GSTR 11

1. Types of GST returns - All in one place

The GST law has prescribed following number of returns. And these innumerous returns are prescribed with due date of filing with its provisions laid in CGST Act 2017


S.No Form No. Title of GST return Form
1. GSTR -1 Details of outward supply of goods or services :
  • A registered taxable person shall furnish electronic statement of the details of outward supplies of goods and services for the tax period on or before the 10th of succeeding tax period.
  • And shall include details of  invoice, debit notes, credit notes and revised invoices issued during tax period.
2. GSTR 1A Auto drafted details of supplies of goods or services :
  • GSTR-1A allows a registered taxpayer to update the details of sales for GSTR 1 which was filed earlier.
  • The information comes from the buyer’s GSTR 2 when he modifies any data. The supplier of goods and or services may either accept or reject the changes. Corrections made and  accepted by him will be automatically reflected in the GSTR 1.
  • All changes in GSTR 1A must be accepted/rejected between the 15th and 17th of the next month.
3. GSTR 2 Information pertaining to inward supply of goods or services :
  • A registered person shall furnish the detail of inward supplies of goods and services including the goods and services under reverse charge basis and goods and services received under IGST.
  • Return shall be filed in GSTR -2 after the end of 10th day but before 15th day of the following month from the end of tax period.
4. GSTR 2A  Auto drafted details of supply from GSTR 1 and GSTR 5 to recipient :
  • GSTR 2A is a purchase-related tax return that is automatically generated for each business by the GST portal.
  • When a seller files his GSTR 1, the information is captured in GSTR 2A.
  • The return takes it’s information of goods and/or services which have been purchased in a given month from the seller’s GSTR 1.
5. GSTR 3 Consolidated Monthly return :
  • GSTR 3 is a monthly return with the summarized details of sales, purchases, sales during the month along with the amount of GST liability.
  • This return is auto-generated pulling information from GSTR 1 and GSTR 2.
6. GSTR 3B Monthly return containing details of taxes collected on outward supplies and details of taxes paid on input supplies. (No invoice level details) Note : The return is to be filed even if there is no business activity for any period under tax (Nil return in such cases)
7. GSTR 4 Return for composite dealer (Quarterly):
  • It is a GST Return that has to be filed by a Composition Dealer.
  • Unlike a normal taxpayer who needs to furnish 3 monthly returns, a dealer opting for the composition scheme is required to furnish only 1 return which is GSTR 4.
  • For the return period (July-Sep 2018) the return has to be filed by 18th October 2018
8. GSTR 4A Auto populated details for composite dealer :
  • Form GSTR 4A is an auto-drafted and read only form
  • It is auto created on basis of data from the saved/submitted/filed Form GSTR - 1/5 and filed Form GSTR - 7 of the taxpayers, where composition dealer is the recipient.
9. GSTR 5 Goods and Services Tax Return of non resident taxable person :
This return will contain all business details for non-resident (NR) including the details of sales & purchases.
10. GSTR 5A Particulars of supplies of online information and database access or retrieval services by person located outside India to non taxable person in India.
GSTR 5A return is to be filed within 20th day of the succeeding month. Note : The return is to be filed even if there is no business activity for any period under tax (Nil return in such cases)
11. GSTR 6 Return for input service distributors :
This return contains the details of ITC received by an Input Service Distributor and distribution of ITC. GSTR 6 is to be filed before13th of next month.
12. GSTR 6A Detail of supplies auto drafted from GSTR 1 and GSTR 5 to Input service distributor :
GSTR 6A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer for the return filed by Input service distributor in GSTR 6 for the same tax period.
13. GSTR 7 Return for tax deducted at source :
  • GSTR 7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST.
  • It contains the details of TDS deducted, TDS liability payable and paid, TDS refund claimed if any etc.,
  • The return has to be filed on 10th of the following month
14. GSTR 8  Particulars of tax collection at source :
  • GSTR 8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST.
  • GSTR 8 contains the details of supplies effected through e-commerce platform and amount of TCS collected on such supplies.
  • GSTR 8 filing for a month is due on 10th of the following month.
15. GSTR 9               Annual Return :
  • GSTR 9 is an annual returns to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme (GSTR 9A) and those engaged in supply of goods of suppliers on electronic commerce platform. (GSTR 9B)
  • It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGST and IGST.
  • It consolidates the information furnished in the monthly/quarterly returns during the year.
16. GSTR 9C Return of registered person whose annual turnover exceed ₹ 2 Crore whose a/c is under audit :
  • GSTR 9C is a statement of reconciliation between:
    • the Annual returns in GSTR 9 filed for an FY, first being 2017-18 and
    • the figures as per Audited Annual Financial statements of the taxpayer.
  • It is certified by the CA. It is said to be similar return to that of a tax audit report furnished under the Income tax act.
17. GSTR 11 Inward supply of person having Unique Identity Number :
It is a return to be filed by the persons who has been issued a Unique Identity Number (UIN) in order to get refund under GST for the goods and services purchased by them in India.

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