Under the Goods and Services Tax (GST) regime in India, different categories of taxpayers are required to file different types of returns based on the nature of their registration, turnover, and business activities. Each return serves a specific purpose and contains prescribed details relating to outward supplies, inward supplies, tax liability, input tax credit (ITC), or annual reconciliation. The major GST returns are explained below in detail:
1. GSTR-1 – Return for Outward Supplies
GSTR-1 is a return that captures complete details of outward supplies (sales) made by a registered taxpayer during a particular tax period. It includes invoice-wise information of taxable supplies, exports, debit notes, credit notes, and any revised invoices issued in relation to sales transactions.
Who is required to file GSTR-1?
Every regular registered taxpayer under GST must file GSTR-1. The return includes details such as:
Due Date:
Generally, GSTR-1 must be filed by the 10th or 11th of the succeeding month. However, taxpayers with turnover up to the prescribed limit (such as ₹1.5 crore) may opt for quarterly filing. Due dates may be extended by government notification from time to time.
2. GSTR-2 – Return for Inward Supplies
GSTR-2 was designed to report details of inward supplies (purchases) made by a taxpayer during a tax period. It includes purchases from both registered and unregistered suppliers along with debit and credit notes related to such purchases.
The details in GSTR-2 are auto-populated from GSTR-2A based on the information uploaded by suppliers in their GSTR-1. The recipient can verify, modify, accept, or reject such details before final submission.
Who must file GSTR-2?
All regular registered taxpayers were required to file GSTR-2 to declare their purchase details.
Due Date:
The return was to be filed between the 11th and 15th of the succeeding month after making necessary corrections.
3. GSTR-2A – Read-Only Purchase Statement
GSTR-2A is an auto-generated, read-only statement that reflects the inward supply details uploaded by suppliers in their GSTR-1. It helps recipients reconcile their purchase records with supplier declarations.
Taxpayers can review and compare the data in GSTR-2A, but modifications are made while filing GSTR-2 (where applicable).
4. GSTR-3B – Monthly Summary Return
GSTR-3B is a summarized monthly return that contains consolidated details of outward supplies, inward supplies, input tax credit claimed, and total tax liability. It acts as a self-declaration of GST payable for the tax period.
Unlike other returns, GSTR-3B does not require invoice-level matching between supplier and recipient.
Who must file GSTR-3B?
Every regular taxpayer must file GSTR-3B, even if there are no transactions during the month (Nil return).
Due Date:
It is generally required to be filed by the 20th of the succeeding month, subject to category-based staggered due dates.
5. GSTR-4 – Annual Return for Composition Dealers
GSTR-4 is an annual return filed by taxpayers who have opted for the Composition Scheme under GST. It includes summary details of outward supplies, tax payable, and tax paid during the financial year.
Due Date:
The return is to be filed by 30th April following the end of the relevant financial year.
6. GSTR-5 – Return for Non-Resident Taxable Persons
GSTR-5 is filed by non-resident taxable persons who undertake occasional taxable transactions in India without having a fixed place of business in the country.
It contains details of outward supplies, inward supplies, tax liability, interest, penalties, and other amounts payable.
Due Date:
To be filed within 20 days after the end of the calendar month or within 7 days after expiry of registration, whichever is earlier.
7. GSTR-6 – Return for Input Service Distributors (ISD)
GSTR-6 is filed by Input Service Distributors to report details of ITC received and distributed among various branches. It reflects invoices received for input services and the manner of credit distribution.
Due Date:
Must be filed by the 13th of the succeeding month.
8. GSTR-7 – Return for TDS Deductors
GSTR-7 is a monthly return filed by persons required to deduct Tax Deducted at Source (TDS) under GST. It includes details of TDS deducted, paid, interest, late fees, and refunds claimed, if any.
9. GSTR-8 – Return for E-Commerce Operators (TCS)
GSTR-8 is filed by e-commerce operators who collect Tax Collected at Source (TCS) under GST. It contains details of supplies made through the portal and TCS collected from suppliers.
Due Date:
To be filed by the 10th of the succeeding month along with payment of TCS collected.
10. GSTR-9 – Annual Return for Regular Taxpayers
As per Section 44 of the GST law, every registered person (except ISD, TDS/TCS deductors, casual and non-resident taxable persons) must file an annual return in Form GSTR-9 for each financial year.
Even if no transactions occurred during the year, a Nil annual return must be filed.
Due Date:
Generally required to be filed by 31st December following the end of the financial year, subject to extensions.
11. GSTR-9B – Annual Return for E-Commerce Operators (TCS)
E-commerce operators who file GSTR-8 monthly are required to furnish an annual statement in Form GSTR-9B.
Due Date:
31st December following the end of the financial year.
12. GSTR-9C – Reconciliation Statement and Audit
Taxpayers whose aggregate turnover exceeds the prescribed limit (earlier ₹2 crore) are required to get their accounts audited by a Chartered Accountant or Cost Accountant. They must submit audited financial statements along with a reconciliation statement in Form GSTR-9C.
Due Date:
31st December following the relevant financial year, subject to extensions.
13. GSTR-10 – Final Return
GSTR-10 is a final return that must be filed when GST registration is cancelled or surrendered.
It is not applicable to ISDs, non-resident taxable persons, composition dealers, or TDS/TCS deductors.
Due Date:
Within three months from the date of cancellation or cancellation order, whichever is later.
14. GSTR-11 – Return for UIN Holders
GSTR-11 is filed by persons who have been issued a Unique Identification Number (UIN), such as certain diplomatic bodies or notified organizations, to claim a refund of GST paid on inward supplies.
Due Date:
28th of the month following the month in which supplies were received.
Each of the above GST returns plays a specific role in ensuring compliance, transparency, and proper tax reporting within the GST framework.
The procedure for filing GSTR-1 under the Goods and Services Tax (GST) system involves a series of systematic steps. Below is a detailed explanation of the process:
1. Login to the GST Portal
Visit the official GST portal and log in using your valid username and password credentials. After logging in, navigate to the “Returns Dashboard” and select the relevant financial year and return filing period to access the GSTR-1 page.
2. Select Filing Frequency
Choose whether you are filing the return on a monthly or quarterly basis, depending upon your turnover and the filing option selected at the time of registration.
3. Prepare or Generate Summary
Generate a summary of outward supplies for the selected tax period. This summary will include invoice details, debit notes, credit notes, and any amendments related to previous periods.
4. Enter Detailed Information
Fill in complete and accurate details of all outward supplies made during the current tax period. Ensure that any corrections or amendments related to earlier returns are properly incorporated.
5. Preview the Return
Before submission, preview GSTR-1 to verify that all information entered is correct and matches your books of accounts.
6. Verify and Submit
After confirming the accuracy of the data, submit the return to save the details on the GST portal.
7. File with DSC or EVC
Finally, complete the e-filing process by authenticating the return using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
For professional assistance regarding GST return preparation and filing, expert guidance can help ensure timely and accurate compliance.
