How many types of returns under GST?

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As we know, there are lots of returns under GST which should be file other than GSTR1 and GSTR3b but most of the people are there who are not so familiar which the usage of all those return or they have not faced those return to file I their experience but have the curiosity to know about. So here we are going to know about all those retunes in the explained manner.

GSTR1:- GSTR1 is the return in which the taxpayers have to show their monthly sales on which they going to pay the tax to the government. If the taxpayers have any bill of credit note or debit not then they have to show that also into GSTR1. Filing the GSTR1 goes to those taxpayers who have the turnover up to 1.5crore in the previous year.


GSTR2:– GSTR2 shows the purchase track of the particular month in which you have the purchased the stocks for the sale, so that you can take the input tax credit on that purchased stocks. The GSTR 2 are auto populated if the opposite tax payer has filled their GSTR1.


GSTR2A:- GSTR2A are also much like GSTR2 because in this return we don’t have to do anything as it is not editable. We can only see the purchased bills if the seller has uploaded their sale invoices on portal.


GSTR3B:- GSTR 3B and GSTR 3 are more similar to each other because in this return we pay the tax on sales which we have made and shown in the GSTR1.


GSTR4/CMP08:- GSTR 4 is the return in which the taxpayers who have the turnover up to 1.5crore in the previous year and have to pay tax annually at a fixed rate, only these taxpayers can file GSTR4 which mean the taxpayer don’t want to be a regular tax payer instead of this they want to opt composition scheme.


GSTR5:- This return made for that Taxpayer who are residing out of the India but carrying out their business in India and registered as a taxpayer in India. The GSTR5 required all the business details of outward supply. The return must have to file at the monthly basis.


GSTR6:- GSTR6 is filed by the input service distributer (ISD). It contains the detail of all input tax credit which have received and distributed by the (ISD). The return has to be file before the 13th of the next month.

GSTR7:- GSTR7 is the return which is only required to be filed by the taxpayer who wants to deduct TDS under GST.
The last date of this return is 10th of every next month. This return also contains the details of TDS deducted, payable, paid and refunded.


GSTR 8:- GSTR 8 is the return which should be filed by the taxpayer who is the e-commerce operator registered under GST and required to collect TCS (tax collect at source)
The last date of the filing this return is 10th of the next month.


GSTR 9:- this return is the annual return which contains the detail of outward supply made, inward supply made and all the things which we have done throughout the year at GST portal.


GSTR 9A:- this return is currently not required to be filed, earlier this return use to file by the composition taxpayer. But since the return GSTR-4 is introduced by the government the filing of GSTR-9A has wrapped off.


GSTR 9C:- this return are the annual audit which is required to be filed by the taxpayer who’s annual turnover are more than 5crores but now the limit has extended till 10crores which contains the details of all the happened activities on the GST portal in the systemized way. And the audit must be approved by the chartered accountant.


GSTR 10:– This return should be filed by the taxpayer whose registration has been cancelled or surrendered, the return are also known as the final return which should be filed within the 3 months of cancellation order or cancellation which is the earlier.

GSTR 11:- this return must have to be filed by the taxpayer who has issued the UIN (unique identification number) so that they could claim the refund under GST for the goods and services purchased by them. This return are contains the details of all the inward supplies have made by the taxpayer and claimed the refund.

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