Section 39 of the CGST Act, 2017 provides that every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed. Following is the summary of various returns to be filed under indian GST law:
| GST Return Form | Return to be filed by Person | Time Limit/Conditions |
| GSTR-1: Detail of Tax Invoices, Debit Notes and Credit Notes. | Every Taxable Person except who opt Composition Scheme. | Monthly – Before 11th of Next month |
| GSTR-2A & GSTR-2B: | ||
| GSTR-3B: | Every Taxable Person except who opt Composition Scheme. | Monthly – Before 20th of Next Month |
| GSTR-4: | Taxable Person who opt Composition Scheme. | Annual – 30th April of Next financial Year. |
| GST CMP-08: Self Assessed Tax | Taxable Person who opt Composition Scheme. | Quarterly – Before 18th day from quarter ended |
| ITC-04: Inputs Sent on Job work | Every Taxable Person | Quarterly – Before 25th day from quarter ended |
| GSTR-5: | NRI Taxable Person | Within 20 days from end of taxable period |
| GSTR-5A: | Taxable person supplying OIDAR Services | Monthly – Before 20th of Next Month |
| GSTR-6: | Input Service Distributor | Monthly – Before 13th of Next Month |
| GSTR-7: | Person liable to deduct GST-TDS | Monthly – Before 10th of Next Month |
| GSTR-8: | E-Commerce Operator who collect TCS u/s 52 | Monthly – Before 10th of Next Month |
| GSTR-9: Annual Return | Taxable Person having turnover above Rs. 2 Crores | |
| GSTR-9A: Annual Return | Taxable Person who opt Composition Scheme. | Yearly – 31st December after end of FY |
| GSTR-9B: Annual Return | E-Commerce Operator who collect TCS u/s 52 | |
| GSTR-9C: Reconciliation Statement | Assessee whose aggregate turnover exceeds Rs.5 crore | |
| GSTR-10: Final Return after cancellation of GST Registration | Every Registered Person | Within 3 Months from cancellation of GST |
| GSTR-11: | Inward Supply details by person having UIN | Periodicity not specified. |
GSTR-1 : Furnishing Details of Outward Supplies in Form GSTR-1
Details of invoices, debit notes, credit notes, export invoices and revised invoices issued in relation to outward supplies during relevant tax period are to be filed in form GSTR-1. In case there is no transactions in a month/quarter then Nil GSTR-1 return is required to be filed.
Due Date: The GSTR-1 is to be filed electronically with the details of outward supplies of goods or services or both effected, during a tax period on or before the 10th day of the month succeeding the said tax period. [Section 37 (1) of CGST Act, 2017]
The Notification No. 83/2020 – CT dated 10-11-2020 has extended the due to of filing GSTR-1 from 10th of next month to 11th & 13th of next month. In terms of this Notification the due date of filing GSTR-1 w.e.f. 1.1.2021 is within 11th days from end of month. For those who opt to file GSTR-3B return on quarterly basis, the GSTR-1 return should be filed by 13th of following month.
GSTR-3B: Return by every registered person who supplying Goods or Services or both.
Every, registered person who is supplying goods or services or both is required to file a periodic return in prescribed form GSTR-3B. The return is to be filed in form GSTR-3B on or before 20th of succeeding month. GSTR-3B is a return containing summary of outward and inward supplies tax payable, tax paid, ITC availed, ITC utilised, payment of taxes, interest etc.
The GSTR-3B return is monthly in cases of registered persons whose aggregate turnover in previous financial year exceeded Rs.5 Crore and for others, they have option to file quarterly return with monthly payment of tax. In case there is no transactions in a month/quarter then Nil GSTR-3B return is required to be filed.
Quarterly Return and Monthly Payment Scheme
A QRMP Scheme [Quarterly Return and Monthly Payment Scheme] has been introduced w.e.f. 1-1-2021 vide Notification No. 84/2020 – CT dated 10-11-2020 in which Suppliers of Goods or Services or both other than those paying tax under composition scheme and non-resident taxable person paying tax on OIDAR services, whose aggregate turnover in previous financial year was less than Rs. 5 Crore has option furnish a return for every quarter from January, 2021 onwards, and pay the tax due every month.
GSTR-4 Annual return GSTR-4 by taxable person paying tax under composition scheme
A registered person paying tax under the provisions of section 10 of CGST Act (Composition Scheme), shall, for each financial year or part thereof, furnish a return (GSTR-4), electronically, of turnover in the State or Union territory, inward supplies of goods or services or both, tax payable, tax paid. Nil return is required even if there is no transaction in a financial year.
The registered person under composition scheme is required to pay tax quarterly and file return annually. While paying tax quarterly a statement in form GST CMP-08 is required to be submitted on or before 18 day of the month succeeding the relevant quarter.
GSTR-9 Annual Return and Reconciliation Statement under GST
Section 44 of CGST Act, 2017 provides that every registered person shall furnish electronically an Annual Return in Form GSTR-9 by 31st December following the close of financial year which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year.
GSTR-10 Final Return GSTR 10 after cancellation of GST registration
Section 45 of CGST Act, 2017 provides that every registered taxable person who is required to file return under section 39 of CGST Act and whose registration has been cancelled shall furnish a final return in form GSTR-10 within three months of the date of cancellation or date of cancellation order, whichever is later.
Persons not required to file GSTR-1, GSTR-3B, GSTR-9 & GSTR-10:
An Input Service Distributor,
A person paying tax under Composition Scheme,
A person paying tax under Section 51 (TDS) or Section 52 (TCS)
A casual taxable person and
A non-resident taxable person.
