GST Returns under GST Law
The Goods and Services Tax (GST) law prescribes multiple returns to be filed by different categories of taxpayers based on the nature of registration and compliance responsibility. Each return serves a specific statutory purpose such as reporting supplies, paying tax, distributing ITC, or closing registration.
This page presents a clear, category-wise list of GST returns, along with relevant sections, rules, and simplified due dates for easy understanding and practical use.
I. Regular Taxpayer Returns
These returns apply to regular GST-registered taxpayers who are not under the Composition Scheme.
Key compliance focus:
Outward supplies, tax payment, and annual consolidation.
| Return | Purpose | Section | Rule | Frequency | Due Date |
|---|---|---|---|---|---|
| GSTR-1 | Reporting outward supplies with invoice-wise details, debit notes, and credit notes | Section 37 | Rule 59 | Monthly / Quarterly | 11th of next month / 13th after quarter |
| GSTR-3B | Summary return for declaring tax liability and making tax payment | Section 39 | Rule 61 | Monthly / Quarterly | 20th of next month / 22nd or 24th (QRMP) |
| GSTR-1A | System-facilitated correction of outward supply details | Section 37 | Rule 59 | System-based | Not separately filed |
| GSTR-2A | Dynamic statement showing inward supplies uploaded by suppliers | Section 38 | Rule 60 | Auto-generated | No filing required |
| GSTR-2B | Static ITC statement used for ITC eligibility checks | Section 16(2)(aa) | Rule 60 | Monthly | Generated on 14th |
II. Composition Scheme Returns
These returns apply to taxpayers who have opted for the Composition Scheme under Section 10.
Key compliance focus:
Simplified tax payment with limited reporting.
| Return | Purpose | Section | Rule | Frequency | Due Date |
|---|---|---|---|---|---|
| CMP-08 | Quarterly declaration and payment of composition tax | Section 10 | Rule 62 | Quarterly | 18th after quarter |
| GSTR-4 | Annual summary of turnover and tax paid under composition scheme | Section 39(2) | Rule 62 | Annual | 30th April (next FY) |
III. Annual & Reconciliation Returns
These returns consolidate yearly GST compliance and, where applicable, reconcile GST data with financial statements.
| Return | Purpose | Section | Rule | Applicability | Due Date |
|---|---|---|---|---|---|
| GSTR-9 | Consolidated annual return covering all periodic filings | Section 44 | Rule 80 | Regular taxpayers | 31st December (next FY) |
| GSTR-9A | Annual return for composition dealers | Section 44 | Rule 80 | Optional | 31st December (next FY) |
| GSTR-9C | Reconciliation of GST returns with audited financial statements | Section 44(2) | Rule 80 | Turnover-based | 31st December (next FY) |
IV. Special Category Taxpayer Returns
A. Non-Resident & OIDAR Taxpayers
Applicable to non-resident taxable persons and foreign service providers supplying OIDAR services.
| Return | Purpose | Section | Rule | Due Date |
|---|---|---|---|---|
| GSTR-5 | Monthly return for non-resident taxable persons | Section 39(5) | Rule 63 | 20th of next month |
| GSTR-5A | Return for online information and database access services (OIDAR) | IGST Act – Section 14 | Rule 64 | 20th of next month |
B. Input Service Distributor (ISD)
Applicable to entities distributing common input tax credit to multiple registrations.
| Return | Purpose | Section | Rule | Due Date |
|---|---|---|---|---|
| GSTR-6 | Distribution of eligible ITC to branches or units | Section 39(4) | Rule 65 | 13th of next month |
| GSTR-6A | Auto-drafted inward supply details for ISD | — | Rule 65 | Auto-generated |
C. TDS & TCS Returns
Applicable to TDS deductors and e-commerce operators.
| Return | Purpose | Section | Rule | Due Date |
|---|---|---|---|---|
| GSTR-7 | Monthly return for GST deducted at source | Section 39(3) | Rule 66 | 10th of next month |
| GSTR-8 | Monthly return for tax collected at source | Section 52 | Rule 67 | 10th of next month |
V. Cancellation, Refund & Special Purpose Returns
| Return | Purpose | Section | Rule | Due Date |
|---|---|---|---|---|
| GSTR-10 | Final return after cancellation of GST registration | Section 45 | Rule 81 | Within 3 months |
| GSTR-11 | Statement for claiming refund by UIN holders | Section 55 | Rule 82 | 28th after quarter |
VI. Informational / System-Generated Statements
These statements are view-only and not required to be filed.
| Statement | Purpose | Legal Reference | Filing Required |
|---|---|---|---|
| GSTR-2A | View-only statement reflecting supplier uploads | Section 38 | No |
| GSTR-2B | Period-locked ITC reference for compliance checks | Section 16(2)(aa) | No |
| GSTR-4A | Auto-drafted inward supply view for composition dealers | Rule 62 | No |
VII. Returns Not in Force
| Return | Status | Explanation |
|---|---|---|
| GSTR-2 | Suspended | Original inward supply return (not operational) |
| GSTR-3 | Suspended | Original consolidated monthly return |
🔹 Quick GST Return Guide
| Taxpayer Type | Returns to Remember |
|---|---|
| Regular Dealer | GSTR-1, GSTR-3B, GSTR-9 |
| Composition Dealer | CMP-08, GSTR-4 |
| ISD | GSTR-6 |
| TDS Deductor | GSTR-7 |
| E-commerce Operator | GSTR-8 |
| Non-Resident | GSTR-5 / GSTR-5A |