Different Types of GST Returns & Due Dates: Full Guide

For every GSTIN registered, a taxpayer is mandated to file a return against it. This return is called as GST return. In fact, there are 22 types of GST returns prescribed under the GST Rules? Out of them, only 11 are active, 3 suspended, and 8 view-only in nature.

What is GST returns?

A GST return is a formal document that every GST-registered business must file with the Government of India, reporting details of their sales (outward supplies), purchases (inward supplies), tax collected on sales (output GST), and tax paid on purchases (Input Tax Credit). The government uses these returns to calculate each business's net GST liability and verify compliance. Filing is mandatory — even if there were no transactions in a period.

Types of GST Return Form with Due Dates

There are 13 active GST return forms in India. Not all of them apply to every business. Here is every form explained, with who files it and when:

The first 3 returns most businesses file

GST Form	Filing Frequency	Filed By	Purpose / What It Includes
GSTR-1 – Outward Supplies Return	Monthly / Quarterly	All regular taxpayers with sales	Reports every sales invoice raised during the period including B2B invoices (invoice-wise), B2C sales (consolidated), exports, credit notes, and debit notes. Buyers can claim Input Tax Credit (ITC) only after the seller files GSTR-1, making timely filing essential.
GSTR-3B – Summary Return & Tax Payment	Monthly / Quarterly	All regular and casual taxpayers	A self-declared summary return where businesses report total sales, purchases, ITC claimed, and net tax liability. This is the return through which GST is actually paid. It cannot be revised once filed; corrections must be made in later returns.
GSTR-9 – Annual Return	Annual	Regular taxpayers with turnover above ₹2 crore	Consolidates all monthly or quarterly returns filed during the financial year. It reconciles GSTR-1 and GSTR-3B data and includes details of outward supplies, inward supplies, ITC availed/reversed, and taxes paid.
GSTR-2A & GSTR-2B – Auto-Drafted Purchase Statements	Auto-generated	Available for all taxpayers	These are read-only purchase registers. GSTR-2A is dynamic and updates as suppliers file GSTR-1. GSTR-2B is a static statement generated monthly and is the primary document used to verify ITC eligibility before filing GSTR-3B.
GSTR-4 – Composition Scheme Return	Annual	Businesses under Composition Scheme (turnover up to ₹1.5 crore)	Composition taxpayers pay GST at a fixed rate and file a simplified return. They must also submit CMP-08 quarterly for tax payments. Composition dealers cannot claim ITC or collect GST from customers.
GSTR-5 – Non-Resident Taxpayer Return	Monthly	Non-resident taxable persons	Filed by foreign businesses temporarily supplying goods or services in India. Reports outward supplies, inward supplies, ITC, tax liability, and tax paid during the registration period.
GSTR-6 – Input Service Distributor (ISD) Return	Monthly	Input Service Distributors	Used by head offices distributing Input Tax Credit to branches. It records ITC received and how it is allocated to different units or branches.
GSTR-7 – TDS Return under GST	Monthly	Government departments and notified entities	Certain entities must deduct 2% TDS on payments exceeding ₹2.5 lakh to GST-registered suppliers. GSTR-7 reports the TDS deducted and paid. The supplier receives this credit in their GST records.
GSTR-8 – TCS Return by E-Commerce Operators	Monthly	E-commerce platforms (Amazon, Flipkart, etc.)	Platforms collecting 1% TCS on seller payments must report it through GSTR-8. Sellers can claim this TCS as credit against their GST liability.
GSTR-9C – Reconciliation Statement	Annual	Taxpayers with turnover above ₹5 crore	Reconciles figures reported in GSTR-9 with audited financial statements. Since FY 2020-21, it is self-certified by the taxpayer rather than certified by a Chartered Accountant.
GSTR-10 – Final Return after GST Cancellation	One-time	Taxpayers whose GST registration is cancelled or surrendered	Filed when GST registration is cancelled. Declares details of closing stock and reversal of ITC claimed on that stock to complete GST compliance obligations.

When to File GST Returns?

Since the government has mandated return filing under GST, thus you must file a NIL return even if there is no transaction. However, you must keep in mind:

You cannot file a return if you do not file the 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 and Late Fee

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 the CGST Act, the late fee is Rs.100 per day per Act. So it is Rs.100 under CGST & Rs.100 under SGST. The total shall be Rs.200/day. However, there is a maximum levy of Rs. 5,000. There is no late fee separately prescribed under the IGST Act. Also, for GSTR-1 and GSTR-3B, the total late fee was reduced to Rs. 50 /day (Rs.20 /day for Nil filing)
To learn more about late fees charged across the GST Return periods, read our article on late fees under GST.

S.No	Form No.	Title of GST return Form
1	GSTR -1	*Details of outward supply of goods or services to be filed monthly or quarterly.* 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 11th of the succeeding tax period in case of monthly filing. If it is quarterly, it should be done before the 13th of the succeeding month following the quarter end. And shall include details of invoice, debit notes, credit notes and revised invoices issued during the tax period.
2	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)
3	GSTR 4	*Return for the composite dealer (Quarterly):* It is a GST Return that has to be filed by a Composition Dealer. With the recent changes, it periodicity of filing has been changed to Annual
4	GST CMP-08	Quarterly self-assessed statement-cum-payment by composition dealers.
5	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.
6	GSTR 5A	*Particulars of supplies of online information and database access or retrieval services by a person located outside India to a 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)
7	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.
8	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.
9	GSTR 7	*Return for tax deducted at source :* GSTR 7 is a return to be filed by the persons who are 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
10	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 made through an e-commerce platform and the amount of TCS collected on such supplies. GSTR 8 filing for a month is due on 10th of the following month.
11	GSTR 9	*Annual Return :* GSTR 9 is an annual return 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 the 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. Currently, it is optional for taxpayers having a turnover up to 2crores
12	GSTR 9C	*Return of registered person whose annual turnover exceeds ₹ 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 a similar return to that of a tax audit report furnished under the Income-tax act.
13	GSTR 11	*Inward supply of person having Unique Identity Number:* It is a return to be filed by the 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.

GST Return Filing Due Date

Return form	Due date	Filing frequency
GSTR-1	11th day of the next month	Monthly
GSTR-1	13th day of the month after the quarter	Quarterly for those under the QRMP scheme
IFF (optional according to the QRMP scheme)	13th day of the next month	Monthly (for the initial two months of the quarter)
GSTR-3B	20th day of the next month	Monthly
GSTR-3B	For those with annual aggregate turnover less than or equal to Rs. 5 crore who also have opted for the QRMP scheme the 22nd day of the month after the quarter for category X states and UTs, and 24th day of the month after the quarter for category Y states and UTs	Quarterly for those under QRMP scheme
CMP-08	18th day of the month after the quarter	Quarterly
GSTR-4	30th day of the month after the financial year	Annually
GSTR-5	20th day of the next month	Monthly
GSTR-5A	20th day of the next month	Monthly
GSTR-6	13th day of the next month	Monthly
GSTR-7	10th day of the next month	Monthly
GSTR-8	10th day of the next month	Monthly
GSTR-9	31st December of succeeding financial year	Annually
GSTR-9C	31st December of succeeding financial year	Annually
GSTR-10	Within three months since the cancellation	Only when cancellation or surrendering occurs
GSTR-11	28th day of the month that comes after the month during which the statement was filed	Monthly
ITC-04	25th April	Annually (for AATO less than and equal to Rs. 5 crore)
ITC-04	25th October and 25th April	Half-yearly (for AATO more than Rs. 5 crore)

Why Do GST Return Due Dates Matter?

Filing on time helps businesses stay legally compliant and avoid financial penalties. Missing deadlines can lead to late fees, interest on tax dues, loss of input tax credit (ITC), and legal notices from tax authorities, which can increase both cost and compliance risk.

Timely filing also ensures that input tax credit is reflected correctly in GSTR-2B, helping businesses claim eligible credits without delays or mismatches. Regular, on-time returns improve a business’s compliance rating and credibility with banks and vendors, which is important when applying for loans, government tenders, or MSME benefits.

File GST Returns in Minutes with TallyPrime

TallyPrime automatically reconciles GSTR-2B with your purchase register, prepares GSTR-1 and GSTR-3B from your invoices, and exports GST-ready JSON files for direct portal upload. No manual data entry, mismatches or missed deadlines.

Read More on GST Returns: GST Returns, GSTR 1, GSTR 2, GSTR 3B, GSTR 4, GSTR 5, GSTR 5A, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11