Types of GST Returns in India: Due Dates, Forms, and Filing Requirements

Filing GST returns is a crucial aspect of tax compliance for businesses operating in India. With 13 different return forms under the GST regime, each form is tailored to specific business categories based on turnover, registration type, and nature of supply. From regular monthly filings like GSTR-1 and GSTR-3B to annual returns such as GSTR-9, knowing which returns are applicable to your business is key to avoiding errors and penalties.

Check your business loan eligibility  to manage working capital needs while staying GST-compliant. You can also use a GST calculator to accurately compute your monthly tax liability before filing returns like GSTR-1 and GSTR-3B.

This guide provides a simplified overview of the major GST return forms, their due dates, who needs to file them, and the implications of missing deadlines. Whether you're a regular taxpayer, composition scheme dealer, or non-resident supplier, this guide simplifies the complexities of GST return filing for smooth and timely compliance.

There are 13 different GST return forms, each tailored to specific business types and activities. The returns you need to file depend on your turnover, registration status, and nature of operations. Here's an overview of each:

• GSTR-1: Outward supplies return

  Filed monthly, this return captures all outward supplies (sales) of goods and services. It reflects invoice-level details and helps the government track your sales and tax liability across CGST, SGST, and IGST categories.

  
  

• GSTR-3B: Monthly summary return

  A monthly summary return that reports total outward and inward supplies, helps determine tax liability, and facilitates direct tax payment. It’s the primary return for regular taxpayers to stay GST-compliant.

  
  

• GSTR-4: Return for composition scheme

  Applicable to businesses under the composition scheme, this quarterly return uses a simplified fixed tax rate model, easing compliance for small businesses with annual turnover up to Rs. 1.5 crore.

  
  

• GSTR-5: Return for non-resident taxable persons

  Filed by non-resident foreign businesses making taxable supplies in India, this return ensures proper tax reporting and compliance for cross-border service or goods providers.

  
  

• GSTR-5B: Return for OIDAR service providers

  For online information and database access or retrieval (OIDAR) service providers from outside India supplying services to Indian recipients. It ensures cross-border e-services are taxed and reported correctly.

  
  

• GSTR-6: Input service distributor return

  Filed monthly by Input Service Distributors, this return contains details of input tax credit (ITC) received and distributed among different units or branches of the same organisation.

  
  

• GSTR-7: Return for TDS deductors

  Mandatory for entities deducting tax at source (TDS) under GST, this monthly return captures deductions made and payments deposited, ensuring proper tracking of tax withheld.

  
  

• GSTR-8: E-commerce operator return

  E-commerce operators must file this return monthly to report supplies made through their platforms and the tax collected at source (TCS), ensuring transparency in online transactions.

  
  

• GSTR-9 and GSTR 9A: annual returns

  These returns provide a yearly summary of GST filings. GSTR 9 is for regular taxpayers, while GSTR 9A was for composition dealers (now discontinued from FY 2019-20 onwards). They reconcile the financial year’s returns for final compliance.

  
  

• GSTR-10: Final return on cancellation

  Filed when a business's GST registration is cancelled or surrendered, this return accounts for any pending liabilities and closes the GST account officially.

  
  

• GSTR-11: UIN holders refund return

  Filed by foreign diplomatic missions or notified UN organisations with UINs, this return allows them to claim refunds on GST paid for inward supplies within India.

  
  

• CMP-08: Composition levy quarterly return

  Used by composition dealers, this quarterly return allows payment of tax at a fixed rate on turnover without the need for invoice-level reporting. It simplifies tax compliance for small businesses.

  
  

• ITC-04: Return for job work and capital Goods movement

  Filed to report the movement of inputs and capital goods sent to job workers and received back. It also facilitates the claim of input tax credit on inter-state B2C purchases from unregistered suppliers.

  
  

It’s important to note that not every return is applicable to every taxpayer. Filing the correct GST return based on your business category is essential for compliance and to avoid penalties.

Check your pre-approved business loan offer if you need support for timely tax payments or filing-related expenses.

It’s important to know the filing frequency and due dates of each GST return to ensure timely compliance and avoid penalties.