Types of Returns under GST

Types of GST Returns, Eligibility, Filing Frequency & Due Dates

Every taxpayer in India who is registered under the Goods and Services Tax and has a GSTIN is bound to file GST returns. Based on the taxpayer type and the business’s turnover limits, individuals can file the returns. Taxpayers with an annual turnover above Rs 5 Cr have to file two monthly returns and one annual return while businesses with turnover below or up to Rs 5 Cr have to file their GST returns under the QRMP Scheme.

Type of GST Return	Eligibility	Frequency
GSTR-1	Report outward supplies (sales)	Monthly/Quarterly
GSTR-2A	Auto-generated details of inward supplies	Monthly
GSTR-3B	Summary of outward and inward supplies, ITC claim	Monthly
GSTR-9	Annual return summarizing all transactions	Annually
GSTR-9C	Reconciliation statement between GSTR-9 and financials	Annually
GSTR-4	For the composition scheme taxpayers	Quarterly
GSTR-6	For Input Service Distributors (ISDs)	Monthly
GSTR-7	For tax deductors reporting TDS	Monthly
GSTR-8	For e-commerce operators reporting TCS	Monthly

GST 1

Eligibility

To report details of outward supplies of goods and services, taxpayers can use GST 1. It encompasses debit-credit notes raised on the sales transactions and normal and casual taxpayers registered under the GST can file this form.

Due Dates

Businesses that have not opted for the QRMP Scheme and of which annual turnover is less than Rs 5 Cr have to file this form by the 11^th of each month.

In case the businesses have opted for the QRMP Scheme, then GST 1 has to be filed by the 13^th of the following month on a quarterly basis.

GSTR 2A

Eligibility

It is a read-only return and taxpayers cannot take any action. Buyers can use GST 2A to claim Input Tax Credit and it contains details of all inward supplies of goods and services.

Due Dates

There are no specific due dates for GSTR 2A as it is an auto-generated return though it can be filled between the 11^th and 15^th of the month following the month for which the GST return is filed.

GSTR 3B

Eligibility

Normal taxpayers registered under the GST have to file GSTR 3B. Taxpayers have to file this return after reconciling sales and input tax credit details in GSTR 1 and GSTR 2B before filing GSTR 3B.

Due Dates

Taxpayers who have an annual turnover of more than Rs 5 Cr or have opted out of the QRMP Scheme have to file GSTR 3B before the 20^th of the following month and the 22^nd for the quarterly returns for taxpayers having annual turnover below or up to Rs 5 Cr in QRMP Scheme.

GSTR 9

Eligibility

It encompasses the details of outward and inward supplies that occurred in a financial year. For consolidation of monthly and quarterly returns under GSTR 1, GSTR 2A, and GSTR 3B, taxpayers registered under the GST have to file GSTR 9.

Casual taxpayers, input service distributors, composition scheme taxpayers, TDS Deductors, and non-resident taxable persons are exempted from filing GSTR 9.

Due Dates

GSTR 9 is an annual return and taxpayers have to fill it up by the 31^st of December each year.

GSTR 9C

Eligibility

GSTR 9C is a self-certified reconciliation statement and every taxpayer who has GSTIN has to file it.

Due Date 

Taxpayers can fill up GSTR 9C by the 31^st of each year.

GSTR 4

Eligibility

All composition scheme taxpayers have to file GSTR 4. It is an annual return type and taxpayers have to file it before the due date to avoid penalties. A registered person having an annual turnover of Rs 1.5 Cr If dealing in goods and Rs 75 Lakh if dealing in services or mixed is required to file.

Due Dates

GSTR 4 being an annual return has to be filed before the 30^th of April each year for the preceding financial year.

GSTR 6

Eligibility

All input service distributors have to file GSTR 6 and it contains input tax credit received and distributed by the ISD.

Due Dates

As GSTR 6 is a monthly GST return therefore taxpayers have to file it by or before the 13^th of each month.

GSTR 7

Eligibility

Individuals who deduct tax at source under the GST have to file GSTR 7 each month to report deductible TDS, TDS liability, and TDS refund claimed.

Due Dates

Eligible taxpayers have to file GSTR 7 on or before the 13^th of each month.

GSTR 8

Eligibility

E-commerce operators registered under the GST have to file the GSTR 8 on a monthly basis. It contains supplies made through the e-commerce platform and the TCS collected on the same.

Due Dates

As GSTR 8 is a monthly return, eligible taxpayers have to file it on or before the 10^th of each month.

Above discussed are some types of returns under GST that taxpayers have to file. In case you are having difficulties in filing the regular GST Returns, you can reach out to the highly dedicated and professional team of TaxDunia. Leverage the services that we offer to our clients, the services you can utilize from the comfort of your home.