If you run a business, filing taxes is something you cannot avoid. Under GST, businesses must regularly submit details of their sales and purchases to the government through GST returns. Filing GST returns properly helps avoid penalties and keeps the business running without issues. Let’s understand what GST returns are, their types, and how they are filed.
What is GST Return?
A GST return is a document that registered taxpayers file to report their sales, purchases, tax collected, and input tax credit. Under the Goods and Services Tax (GST) law, every taxpayer must file returns for each GSTIN registration they hold. It is essential to ensure that the GSTIN status remains active to facilitate the regular filing of returns.
Under GST, different return forms are prescribed for various categories of taxpayers, such as regular taxpayers, composition taxpayers, e-commerce operators, TDS deductors, non-resident taxpayers, Input Service Distributors (ISD), and casual taxable persons. However, only certain GST returns are actively used for compliance in 2026. The number and specific types of GST returns a business or professional must file depend on their respective taxpayer registration category.
Who should file GST Returns?
GST returns are mandatory for all business entities registered under the GST system. The filing process varies based on the nature of the business and its activities. Registered dealers involved in the following actions are required to file a GST return:
- Sales
- Purchase
- Output GST Liability
- Input Tax Credit with GST paid on the purchase
Types of Filing of GST Returns
| GST Return | Purpose (in short) | Due Date |
| GSTR-1 | Outward supplies (sales invoices, debit/credit notes) | 11th / 13th of next month |
| GSTR-2A | Auto-generated purchase details (for reconciliation only) | No due date (continuous auto-update) |
| GSTR-2B | ITC reconciliation statement (static monthly statement) | No due date (generated around the 14th of next month) |
| GSTR-3B | Summary return of sales, ITC, tax liability, and payment | 20th / 22nd / 24th of next month |
| GSTR-4 | Annual return for composition taxpayers | 30th June (following FY) |
| GSTR-5 | Return for non-resident taxable persons | 20th of next month |
| GSTR-5A | Return for OIDAR service providers | 20th of next month |
| GSTR-6 | Input Service Distributor (ISD) return | 13th of next month |
| GSTR-7 | TDS under the GST return | 10th of next month |
| GSTR-8 | TCS by e-commerce operators | 10th of next month |
| GSTR-9 | Annual GST return | 31st December (subject to extension notifications) |
| GSTR-9C | Self-certified reconciliation statement | 31st December (with GSTR-9) |
| GSTR-10 | Final return after GST cancellation/surrender | Within 3 months of the cancellation order |
| GSTR-11 | Refund claim return for UIN holders | As applicable |
Notably, the frequency of filing certain GST returns may vary for GSTR-1 and GSTR-3B filers who choose to participate in the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme. Here are the major GST returns used under GST compliance:
GSTR-1
GSTR-1 is a crucial return that must be furnished to report the details of all outward supplies of goods and services. It encompasses the invoices and debit/credit notes generated for sales transactions during a specific tax period. GSTR-1 must be filed by all regular taxpayers, including casual taxable persons registered under the Goods and Services Tax (GST) system. All suppliers or sellers registered under GST must report any amendments to sales invoices, even if they pertain to previous tax periods, in their GSTR-1 return.
Currently, the filing frequency for GSTR-1 is as follows:
(a) Monthly filing: The return must be filed by the 11th of each month if the business has an annual aggregate turnover exceeding Rs. 5 crores or has not opted for the Quarterly Return filing and Monthly Payment of taxes (QRMP) scheme.
(b) Quarterly filing: If the business has opted for the QRMP scheme, the return must be filed by the 13th day of the month following the relevant quarter.
GSTR-2A
GSTR-2A is a read-only dynamic GST return that provides recipients or buyers with information about their inward supplies of goods and services. It includes details of purchases made from GST-registered suppliers during a specific tax period. The data in GSTR-2A is auto-populated based on the information filed by suppliers in their GSTR-1 returns. Information submitted through the Invoice Furnishing Facility (IFF) by QRMP taxpayers is also reflected here.
As a view-only return, no action can be taken within GSTR-2A. In 2026, taxpayers primarily use GSTR-2B for Input Tax Credit (ITC) reconciliation and claims, while GSTR-2A is mainly referred to for detailed invoice matching and reconciliation. If any invoices still need to be included, buyers can contact sellers and request that they upload them in their GSTR-1 on time.
GSTR-2B
GSTR-2B is a view-only static auto-drafted ITC statement for the persons or businesses that receive or purchase goods or services from a supplier. It is generated monthly and provides consistent ITC data for a specific period when reviewed. The ITC details are taken from GSTR-1 filed for the previous month (M-1) up to GSTR-1 filed for the current month (M). The statement is generally made available on or after the 14th day of the succeeding month, allowing taxpayers to reconcile ITC before filing GSTR-3B.
GSTR-2B provides information on the actions for each reported invoice, such as reversal, ineligibility, and reverse charge. It also offers references to the table numbers in GSTR-3B.
GSTR-2
GSTR-2 has remained suspended since September 2017 and is not applicable in 2026. It was originally intended for reporting inward supplies and purchases by regular taxpayers. The details in the GSTR-2 return were intended to be auto-populated from GSTR-2A. Unlike GSTR-2A, GSTR-2 allowed editing of the information.
GSTR-3
GSTR-3 has remained suspended since September 2017 and is not applicable in 2026. It was practically replaced by GSTR-3B. It served as a monthly summary return for providing summarized details of input tax credit claimed, outward supplies, inward supplies, tax liability, and taxes paid.
GSTR-3B
GSTR-3B is a monthly self-declaration return that needs to be filed to provide a summary of outward supplies, input tax credit claimed, tax liability, and taxes paid. It applies to all regular taxpayers registered under GST.
Before filing GSTR-3B, taxpayers should match their sales details and input tax credit details with GSTR-1 and GSTR-2B for each tax period. This reconciliation process is essential to identify any discrepancies in the data, as it could lead to GST notices in the future or even the suspension of GST registration.
The current frequency for filing GSTR-3B is as follows: (a) taxpayers with an aggregate turnover of more than Rs. 5 crores in the last financial year, or those who were eligible but chose not to participate in the Quarterly Return Monthly Payment (QRMP) scheme, are required to file it on a monthly basis by the 20th of the following month.
(b) Filed every quarter by the 22nd or 24th of the month after the quarter ends, depending on the taxpayer’s state or Union Territory of registration. This applies to taxpayers with an aggregate turnover equal to or below Rs. 5 crores, who are eligible and have opted for the QRMP scheme.
GSTR-4
GSTR-4 is the annual return previously filed by composition-taxable persons under GST. It must be submitted by 30th June following the relevant financial year. GSTR-4 replaced the earlier GSTR-9A (annual return) starting from the financial year 2019-20.
Before FY 2019-20, taxable composition persons must file GSTR-4 every quarter. However, from that financial year onwards, the quarterly filing requirement was replaced by a simplified challan in the form of CMP-08, which must be filed by the 18th of the month following each quarter.
The Composition Scheme is meant for small taxpayers whose turnover is up to ₹1.5 crore (₹75 lakh in some special category states), provided they meet the conditions set under the GST law.
Service providers may opt for a separate composition-like scheme with turnover up to ₹50 lakh.
GSTR-5
GSTR-5 is a return that has to be filed by taxable persons who are non-residents registered under GST and carry out business activities in India. This return includes details of outward supplies, inward supplies, credit/debit notes, tax liability, and taxes paid. The filing deadline for GSTR-5 is the 20th of each month, and it is filed under the GSTIN (GST Identification Number) that the taxpayer has obtained in India.
GSTR-5A
GSTR-5A is a summary return that is submitted by providers of Online Information and Database Access or Retrieval (OIDAR) services. It is used to report their outward taxable supplies and the amount of tax payable under the Goods and Services Tax (GST) system. The 20th of every month is considered the due date for filing GSTR-5A.
GSTR-6
GSTR-6 is a monthly return that must be filed by an Input Service Distributor (ISD). This return includes details of the input tax credit received and distributed by the ISD. It also contains information about the documents allocated for the distribution of input credit and the distribution method. GSTR-6 must be filed by the 13th of each month.
GSTR-7
GSTR-7 is a monthly return filed by individuals or entities who must deduct Tax Deducted at Source (TDS) under GST. This return includes details of the TDS removed, the TDS liability payable and paid, and any TDS refund claimed. GSTR-7 has to be filed by the 10th of every month.
GSTR-8
GSTR-8 is a monthly return that e-commerce operators must file, register under GST, and collect Tax Collected at Source (TCS). This return includes details of all sales made through an e-commerce platform and the TCS collected on those transactions. GSTR-8 must be filed by the 10th of every month.
GSTR-9
GSTR-9 is the annual return filed by regular taxpayers registered under GST. GSTR-9 is generally optional for taxpayers with aggregate turnover up to ₹2 crore and mandatory for taxpayers exceeding ₹2 crore, unless exempted through government notifications. It must be submitted by 31st December following the relevant financial year. This return brings together all details of outward supplies made, inward supplies received, and taxes paid under CGST, SGST, and IGST. It also includes a summary of supplies reported under each HSN code and the details of taxes payable and paid.
GSTR-9 consolidates details reported in returns such as GSTR-1 and GSTR-3B during the financial year. It applies to all taxpayers registered under GST except those who have opted for the composition scheme, casual taxable persons, input service distributors, non-resident taxable persons, and persons paying TDS under Section 51 of the CGST Act.
GSTR-9A
GSTR-9A was earlier filed by composition taxpayers as their annual GST return. However, it is no longer applicable. From FY 2019-20 onwards, composition taxpayers are required to file GSTR-4 as their annual return under GST.
GSTR-9C
GSTR-9C is a self-certified reconciliation statement. It no longer requires certification by a Chartered Accountant or Cost Accountant. It must be filed by all GST-registered persons whose annual turnover exceeds the prescribed limit of ₹5 crore. The deadline for filing GSTR-9C is aligned with the due date for GSTR-9, which is on the 31st of December of the year following the relevant financial year. GSTR-9C serves as a reconciliation between the books of accounts and the GSTR-9. It is filed for each GSTIN, meaning one PAN can have multiple GSTR-9C forms filed.
GSTR-10
GSTR-10 is a return that must be filed by a taxable person whose GST registration has been cancelled or surrendered. It is a final return that must be filed within three months from the date of cancellation or the cancellation order, whichever comes first.
GSTR-11
GSTR-11 is the return that needs to be filed by persons who have been issued a Unique Identity Number (UIN). UIN is assigned to foreign diplomatic missions, and embassies cannot pay taxes in India. These entities can claim a refund for the GST on goods and services purchased within India. GSTR-11 includes details of inward supplies received and the refund claimed by them.
Filing of GST returns is a mandatory requirement under the GST regime, even if no transactions are reported. It is essential to file a Nil return in such cases. However, it is important to note that you can only file a return for a particular period if the previous month or quarter return has been filed.
Late filing of GST returns can have significant consequences, including imposing heavy fines and penalties. For example, the late filing fee for GSTR-1 is reflected in the liability ledger of the subsequent GSTR-3B filed immediately after the delay. Therefore, adhering to the prescribed timelines for filing GST returns is crucial to avoid cascading effects and financial implications.
Enrolling in a GST certification course can help learners gain a better understanding of GST concepts and the use of GST accounting software in business operations. Such courses generally cover GST principles, compliance requirements, and practical applications through examples.
Topics such as GST return filing are commonly included in these courses to help learners understand the filing process in real-world scenarios. Institutes such as Finprov offer structured learning programs in this area.
This type of training may also support individuals exploring career opportunities in accounting, taxation, and finance-related fields.
FAQs
1. What is a GST return?
A GST return is a form filed by registered taxpayers to report sales, purchases, and GST details to the government.
2. Who should file GST returns?
Most businesses and persons registered under GST are required to file returns based on their registration type and business activity.
3. What are the main types of GST returns?
Some common GST returns are GSTR-1, GSTR-3B, and GSTR-9.
4. How can GST returns be filed?
GST returns are usually filed online through the GST portal.
5. What happens if GST returns are filed late?
Late filing can lead to penalties, interest charges, and other compliance issues.
