Different Types of GST Returns and their Due dates in India
29 Nov, 2025
By Online Legal India
Published On 29 Nov 2025
Category GST
GST Return has become a mandatory tax document for businesses that are registered under GST in India. This document helps taxpayers to report their sales, purchases, input tax credit, and Tax liability. So, they should know the types of GST returns for running a business smoothly. Each return has a different purpose. A taxpayer should choose a correct return as per their needs. In this piece of writing, you will get guidance on the types of GST returns and more.
A GST return refers to an official document that contains the details about all purchases, sales, tax collected on sales (output tax), and tax paid on purchases (input tax). Every business or dealer who registers under the GST ACT can file GST returns, which depend on their businesses or transactions. They can file it through online from the official portal provided by the Goods and Services Tax Network (GSTN).
As per the GST framework, all registered owners and dealers must file GST returns. This includes:
All registered businesses should file GST returns monthly, quarterly, and annually for business. They need to contribute the relevant details about the sales or purchases and the amount of tax.
According to the GST Act, any business entity can file for the GST returns on the supply of goods and provided services. It contains firms of supply goods and services within or outside the state. GST-registered e-commerce operators and non-resident entities are also eligible to file GST returns.
Here is a detailed explanation:
There are officially 22 types of GST returns are there in India, but currently 11 are active. Different tax payers file this return. Listed below are the types of GST returns:
GSTR-1 return means a tax return for outward supplies of selling goods and services, which one makes during the month and charges tax. This return includes the details of all sales and the supply of goods and services made by the taxpayer during a tax period. This kind of return may also include the details of B2B supplies of taxable goods and services affected. Every GST-registered taxpayer must file the GSTR-1. In this return, all the GST-registered suppliers and sellers must report any amendments to sales invoices, even pertaining to previous tax periods.
The filing frequency of GSTR-1 are:
As per the Goods and Services Tax (GST) regime, the authorities consider it as an optional amendment. This return allows a business to correct or add details about outward supplies, which means sales of the same tax period. You can file this return after filing the GSTR-1, but before filing your GSTR-3B.
GSTR-2A refers to a view-only dynamic GST return for the recipient or buyer of goods and services. It includes the details of all inward supplies of goods and services and purchases which GST-registered suppliers make during a tax period. In other words, we can say that it is a purchase-related tax for the recipient or buyer of goods and services. The auto-populated data filed from the suppliers of GSTR-1 returns. The QRMP taxpayers in the Invoice Furnishing Facility (IFF) also filed and auto-filled data. The buyers must use it to claim Input Tax Credit (ITC) during every tax period.
GSTR-2B is one of the types of GST returns, which is a static view of an auto-drafted ITC statement for the recipient or buyers of goods and services. This return is available every month, beginning from August 2020. This return contains the data of the Input Tax Credit (ITC). The ITC details in GSTR-2B cover the GSTR-1 timeframe between the filing dates for the preceding month and the current month. The return will be available on the 12th of every month. This helps to provide sufficient time with the declaration of ITC before filing GSTR-3B. It also gives the action which you must take against each invoice reported. This can include reversing it, subjecting it to reverse charge, marking it as ineligible, and providing references which you require in filing it.
GSTR-3B is a monthly self-declaration return for all normal taxpayers that are registered under GST. It is useful to provide summarised details of all outward supplies made, input tax credit claimed, tax liability ascertained and taxes paid. You must reconcile this return, which contains the details of sales and input tax credit, with GSTR-1 and GSTR-2B every tax period before filing GSTR-3B. A GST reconciliation helps to identify mismatches in data. You must know that mismatched data can lead to GST notices in future or suspension of GST registration.
Here is the filing frequency of GSTR-3B:
GSTR-4 is the annual return for the composition taxable persons who are registered under GST. You must file this return within 30th April of the year following the relevant financial year. It has replaced the erstwhile GSTR-9A (annual return) from FY 2019-20 onwards. You must file this return on a quarterly basis prior to FY 2019-20. Then, you need to file a simple challan in form CMP-08 by the 18th of the month succeeding every quarter, replace it. The composition scheme is a kind of system that taxpayers who are dealing with goods and have a turnover up to 1.5 crores can opt into it. They also have to pay taxes at a fixed rate on the turnover declared. However, the service providers are eligible to avail a similar scheme as per CGST (Rate) Notification 2/2019 dated 7th March 2019 when a turnover is up to Rs. 50 lakh.
GSTR-5 means a return for the non-resident foreign taxpayers with GST registration. They also carry details about business transactions in India. The details of all outward supplies made, credit or debit notes, inward supplies received, tax liability and tax paid are consisted of by the return. This return must be filed by the taxpayer by the 20th of each month under the GSTIN in which they are registered in India.
GSTR-5A is a summary return which is required for reporting the outward taxable supplies and tax payable. An Online Information and Database Access or Retrieval Services (OIDAR) provider files this return under GST. The due date is 20th of every month to file it.
GSTR-6 refers to a monthly return which is filed by an Input Service Distributor (ISD). It includes the information of input tax credit received and distributed by the ISD under GST. It also includes the details of all documents issued for the distribution of input credit and the manner of distribution. You must file this return by the 13th of every month.
GSTR-7 is one of the types of GST returns. It is a monthly return which must be filed by persons who is required to deduct TDS (Tax Deducted at Source) under GST. This return will include the details of the TDS liability payable and paid, and the TDS refund claimed if any. The due date for filing this return is the 10th of every month.
GSTR-8 is a monthly return to be filed by e-commerce operators registered under the GST. E-commerce operators need to collect tax at source (TCS). This can be considered as one of the common types of GST returns. It contains details of all supplies made through the e-commerce platform, and the TCS collected on the same. You should file this type of return on a monthly basis by the 10th of every month.
GSTR-9 refers to the annual return which is filed by GST-registered taxpayers. According to the GST law, the general statutory due date for filing this return is 31st December of the year following the relevant financial year. It consists of the details of all outward supplies made, and inward supplies received during the relevant financial year under different tax heads, including Central Goods and Services Tax (CGST), State Goods and Services Tax (SGST), and Integrated Goods and Services Tax (IGST). It also includes the summary value of supplies reported under every HSN (Harmonized System of Nomenclature) and the details of taxes payable and paid.
In other words, we can say that GSTR-9 consolidates all the monthly or quarterly returns (GSTR-1, GSTR-2A, or GSTR-3B) filed during that financial year. All registered taxpayers file these returns.
Thus, there are some exceptions. It can include taxpayers who have opted for the composition scheme, input service distributors, non-resident taxable persons, casual taxable persons, and persons paying TDS under section 51 of the CGST Act.
GSTR-9C means a self-certified reconciliation statement between the books of accounts and the GSTR-9. Every registered person under GST with a turnover is more than Rs.5 crore during a financial year can file GSTR-9. The deadline to file this statement is same as GSTR-9. So, the deadline is 31st December of the year following the relevant financial year. Every GSTIN (Goods and Services Tax Identification Number) should file GSTR-9C. One PAN can have several GSTR-9C forms which are being filed.
GSTR-10 means a final return which should be filed by a taxable person whose GST registration has been cancelled or surrendered. It is important to file this return within three months from the date of cancellation or cancellation order, whichever is earlier.
GSTR-11 is a specific tax return form under GST (Goods and Services Tax) system in India. This return must be filed by persons who have been given a Unique Identity Number (UIN). Foreign diplomatic missions and embassies have to purchase goods and services in India in order to be eligible for a refund under GST. UIN is a classification created for this purpose. It focuses on getting a refund of taxes. This return will include the details of inward supplies received and the refund claimed.
Listed below are the suspended GST returns:
GSTR -2 is one of the common types of GST returns, which is currently suspended. This return is applicable to registered buyers to report the inward supplies of goods and services and the purchases made during a tax period. It contains the details of the GSTR-2 return, which needs to be auto-populated from the GSTR-2A. Taxpayers registered under GST can edit the GSTR-2, unlike the GSTR-2A. These normal taxpayers can file this return, which the authorities have suspended since September 2017.
GSTR-3 refers to a monthly summary return for providing summarised details of all outward supplies made, inward supplies received and input tax credit claimed. It also includes the details of the tax liability and taxes paid. However, this is a suspended GST return. This return is an auto-generated on the basis of the GSTR-1 and GSTR-2 returns filed. All normal taxpayers registered under GST file this return. In September 2017, this return filing was suspended.
GSTR-9A
GSTR-9A refers to a suspended annual return. Previously, composition taxpayers filed this return. It generally consolidated all quarterly returns that they filed during that financial year. The GSTR-4 is an annual return was introduced in FY 2019-20, but authorities discontinued it or “scrapped” it. Prior to that, composition taxpayers filed GSTR-9A, which had been waived off for FY 2017-18 and FY 2018-19.
A proper return filing is compulsory under Goods and Services Tax (GST) in India. A taxpayer should file a Nil return even if there is no transaction.
In case you do not file the previous month or quarter’s return then you will not be able to file a return. However, a late filing of GST return can lead to heavy fines and penalties. The liability ledger of filing GSTR-3B has immediately populated the late filing fee for GSTR-1 after a delay.
A taxpayer must pay interest and late fees on behalf of not filing the GST returns within a specific time. They have to pay 18% of the interest per annum. This interest is calculated on the amount of tax paid. The period is from the next day of the filing date for payment.
They have to pay the late fees of Rs. 100 per day per Act for CGST and SGST. This means the late fee is Rs.50 per day per Act. The total amount will be Rs. 200 per day, for a maximum of Rs. 5000. There is no late fee on IGST. Thus, the maximum late filing fee depends on the turnover. In case of GSTR-9/9C, the late fee and the maximum late fee per Act are also depends on the turnover.
Conclusion
Every taxpayer registered under the GST should understand the different types of GST returns for their business. Each type of return has different purpose. So, a proper return filing on time helps to avoid penalties, improves financial transparency and credibility for long-term business growth. If you have any queries about it, contact Online Legal India.
The main types of GST return are:
Every business that is registered under GST must file returns, even if there are no transactions during a specific period. If they fail to file it, it can lead to penalties and interest charges.
There are mainly 22 types of GST returns are there but out of them 11 are currently active for regular filing. The specific forms depend on the type of taxpayer and the nature of their business transactions.
GSTR-1 refers to a detailed report of all sales at an invoice level. On the other hand, GSTR-3B is a self-declared summary return which is useful to report total tax liability, claim input tax credit (ITC), and make tax payments.
Disclaimer
This article is for informational purposes only and does not constitute legal advice. Online Legal India is a digital platform. If you require legal assistance, we strongly recommend consulting a qualified lawyer or law firm.
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