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Goods and Services Tax (GST) returns are of 10 types, and the type of GST returns you need to file depends on the category of registration, business turnover, and business activity. Where regular taxpayers file GSTR-1 and GSTR-3B, businesses with composite business registration have separate returns and their formats.
Understanding the different types of GST returns and their due dates is critical to avoiding late fees, interest, and compliance notices. This guide explains each GST return type, who needs to file it, and when it is due.
What Are GST Returns?
A GST return is a document containing details of:
- Sales (outward supplies)
- Purchases (inward supplies)
- Input Tax Credit (ITC) claimed
- Tax payable and tax paid
All registered taxpayers must file GST returns through the official GST portal, even if there are no transactions (Nil return) during a period.
How Many Types of GST Returns are There in India?
Currently, there are 13 major GST return types, each designed for a specific category of taxpayer. Below is the complete GST returns list with applicability and due dates.
| GST Return | Who Files It | Frequency | Due Date |
| GSTR-1 | Regular taxpayers (reporting outward supplies). | Monthly | 11th of the following month |
| GSTR-1 (QRMP) | Tax payers with turnover up to ₹5 crore. | Quarterly | 13th of the month following the quarter |
| GSTR-3B | Regular tax payers (summary return added with tax payment). | Monthly | 20th or 22nd or 24th of the following month. |
| GSTR-3B (QRMP) | Tax payers with turnover up to ₹5 crore. | Quarterly | 22nd or 24th of the month following the quarter |
| GSTR-5 | Non-Resident Taxable Persons (NRTP). | Monthly | 13th of the following month |
| GSTR-5A | Non-Resident Taxable Persons (NRTP). | Monthly | 20th of Every Month |
| GSTR-6 | Input Service Distributors (ISD) | Monthly | 13th of the following month |
| GSTR-7 | TDS Deductors under GST | Monthly | 10th of the following month |
| GSTR-8 | E-commerce operators (TCS collectors) | Monthly | 10th of the following month |
| GSTR-9 | Regular taxpayers (Annual return) | Annually | 31st December, following the financial year |
| GSTR-9C | Taxpayers exceeding the prescribed turnover threshold | Annually | 31st December, following the financial year |
| GSTR-10 | Taxpayers whose registration is cancelled | One-time | Within 3 months of cancellation/date of the order |
| GSTR-11 | UIN holders (Embassies, UN bodies, notified entities) | As applicable | 28th of the following month (when filed) |
| CMP-08 | Composition scheme taxpayers | Quarterly | 18th of the month following the quarter |
| ITC-04 | Taxpayers sending goods for job work | Half-yearly (or as notified) | 25th of the month following the period |
- GSTR-1
GSTR-1 is the most common return type used by businesses to report outward supplies. This return extracts invoice-level details of all taxable supplies delivered during the period.
- GSTR-1 is filed by regular registered taxpayers.
- The purpose is to accurately report sales for B2B, B2C, exports, debit/credit notes.
- The GSTR-1 must be filed every month or quarterly under the QRMP scheme.
Under GSTR-1, businesses must know about two sub-types of GST returns;
- GSTR-1A: An amendment specific GST return where the businesses file another return with changes in the GSTR-1 return, which means it is filed after GSTR-1 but before GSTR-3B.
- GSTR-2A: GSTR-2A is a view-only dynamic GST return suitable for recipients or buyers. This return contains details of inward supplies of goods and services and purchases made from GST-registered businesses.
- GSTR-3B
A self-declaration type of GST return is to be filed, and it furnishes summarised details of all outward supplies. This also includes claimed input tax credit, tax liability, and taxes paid during the filing period.
- This GST return type is filed by regular taxpayers.
- Offers GST reconciliation to identify mismatches in data, and if found, it can lead to GST notices in the future or even suspension of the GST number.
- Consider this a one-stop shop for tax payment and reporting related to a business.
- Filing this return ensures businesses pay their taxes on time and share reports with the authorities.
- GSTR-4
GSTR-4 is the annual return filed by businesses operating under the composition taxable persons scheme. From 2019-20, it has replaced the GSTR-9 type of GST return.
- Taxpayers dealing in commodities and having a turnover of up to ₹1.5 crores annually can file their return.
- GSTR-4 taxpayers can pay taxes at a fixed rate, as opposed to others who need to pay different taxes on different amounts.
- GSTR-5
GSTR-5 is one of the types of GST returns submitted by non-resident taxable persons in India. These are business owners who conduct their businesses in India but reside abroad.
- This GST return includes the details of outward supplies, inward supplies, credit/debit notes, tax liability, and the taxes paid.
- GSTR-5A, a subtype of return also called ISD return, refers to the summary return sharing details of outward taxable supplies and tax payable.
- The purpose of GSTR-5 and GSTR-5A is to ensure that foreign entities comply with GST rules in India and report their sales.
- GSTR-6
A monthly return to be filed by ISDs for the purpose of distributing Input Tax Credit (ITC) to their units and branches. The purpose here is to help businesses rightfully claim their input tax credit for the GST they paid on purchases under reverse charge.
- Business entities distributing ITC to branches must have the same PAN.
- It shares details of credit received and distributed.
- This GST return type does not report any outward supplies.
- The purpose here is to accurately process allocation of service-related credits.
- GSTR-7
Another type of GST return with a monthly reporting frequency, this one is filed by businesses and taxpayers required to deduct TDS under GST.
- GSTR-7 generally includes government departments and authorities required to deduct GST TDS.
- The reports share details of taxes deducted from the suppliers, and when they file for TDS reimbursements, the reports are used to determine any misalignments.
- The deducted TDS amount as per the report is credited to the supplier’s account.
- Based on the returns filed under GSTR-7, TDS certificates are issued.
- GSTR-8
Another specific type of GST return is meant only for eCommerce businesses. Online businesses registered under the GST regime are required to collect tax at source (TCS). This return type includes details of all supplies made through an eCommerce platform.
- The return has details of transactions made through the eCommerce platform.
- The sellers can claim TCS based on the returns filed in this category.
- A critical GST return type for marketplace-type businesses.
- GSTR-9
This is a comprehensive GST return type consolidating all periodic returns filed during the year. Filed by regular taxpayers, it summarizes the total sales, purchases, ITC, and taxes paid.
- The GSTR returns details of all outward supplies made and inward supplies received during the year.
- The consolidated report contains information related to different tax heads, including CGST, SGST, and IGST.
- It also includes a summary value of supplies reported under every HSN code, along with the taxes payable and paid.
- GSTR-9 consolidates monthly and quarterly returns, including GSTR-1, GSTR-2A, and GSTR-3B, which are filed in the same financial year.
- The GSTR-9 return is filed by all taxpayers that are registered under the GST scheme.
- GSTR-9C
GSTR-9C is a self-declarative reconciliation statement accounting for the books of accounts and the GSTR-9. This return is also to be filed by every taxpayer registered under the GST regime and with a turnover of ₹5 crore.
- Filed by taxpayers that have exceeded the prescribed turnover threshold.
- Meant to compare the declared business transaction figures with audited accounts.
- Helps identify discrepancies in turnover and ITC.
- GSTR-10
GSTR-10 is the last return that tax payers file when their GST registration is cancelled or surrendered. This type of GST return is also called the Final Return and must be filed within three months from the date of cancellation.
- The return includes a declaration of the closing stock and tax liability on remaining goods.
- The return is necessary for a good exit from the GST regime.
- It’s required even if the business operations have stopped.
- GSTR-11
The last among how many types of GST returns, GSTR-11, is filed by those who have a Unique Identity Number (UIN). UIN is useful for taxpayers who want to get a refund under the GST regime after they have bought goods and services from India.
- A unique classification in GST was made for foreign diplomatic missions and embassies that are not liable to pay taxes in India.
- The return includes details of inward supplies received and also mentions the refunds claimed.
- No reporting of outward supplies, and it supports tax exemption benefits for eligible parties.
- CMP-08
The Composition Levy GST return is filed by taxpayers choosing the composite scheme under the GST regime. These taxpayers pay a fixed rate of GST on their overall turnover. The purpose is to encourage businesses to stay compliant and simplify reporting.
- Provides a concessional rate of interest to businesses.
- Does not need detailed invoice reporting.
- Taxpayers under this scheme cannot claim input tax credit.
- ITC-04
A quarterly GST return type for individuals who file and receive capital goods and claim input tax credit on those goods. Basically, it’s a statement of goods sent or received from job workers.
- This return is filed by manufacturers and businesses operating under job work arrangements.
- The report tracks movements of goods, including goods sent, received, or supplied.
- The report is also meant to ensure compliance with job work provisions.
Which GST Return Should You File?
GST return types are built for a wide array of taxpayers, individuals, and businesses. While being comprehensive in its structure, this GST regime covers every type of business and entity. To know which GST return applies to your business is important.
| If You Are | You Must File These GST Returns | What It Covers |
| Regular Taxpayer | GSTR-1, GSTR-3B, GSTR-9 (annual), GSTR-9C (if applicable) | Sales reporting, tax payment, & annual reconciliation |
| Composition Dealer | CMP-08, GSTR-4 (annual) | Quarterly tax payment and annual return |
| E-commerce Operator (TCS) | GSTR-8 | Supplies made through the platform and TCS collected |
| TDS Deductor under GST | GSTR-7 | Reporting of GST TDS deducted from suppliers |
| Input Service Distributor (ISD) | GSTR-6 | Distribution of input tax credit to branches |
| Non-Resident Taxable Person (NRTP) | GSTR-5 | Supplies made during temporary business presence in India |
| Casual Taxable Person (CTP) | GSTR-1, GSTR-3B | Supplies made in a state where no fixed place of business exists |
GST Late Fees & Penalties
Failure to file GST returns on time may result in:
- ₹50 per day (₹25 CGST + ₹25 SGST)
- ₹20 per day for Nil return
- Interest at 18% per annum
- Suspension of GST registration
Conclusion
Understanding the types of GST returns is essential for businesses to stay compliant. Every type of GST return is meant to cover different aspects of businesses, and each return caters to different businesses.
From a regular taxpayer to a non-resident Indian operating a business in India, the GST regime covers every aspect. One of the core aspects of maintaining GST compliance is keeping payment records on a solid payment infrastructure.
Platforms like Cashfree enable businesses to manage collections and maintain financial operations. It helps them stay organized while meeting statutory obligations.
Get in touch with us to know more about GST return types and how Cashfree can help you in maintaining proper records.
GST Returns FAQs
How many types of GST returns are there in India?
There are more than 13 types of GST returns, including GSTR-1, GSTR-3B, GSTR-9, GSTR-4, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-9C, GSTR-10, GSTR-11, CMP-08, and ITC-04.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1 reports invoice-level outward supply details, while GSTR-3B is a summary return used for tax payment and ITC claims.
Is GST return filing mandatory even if there are no transactions?
Yes. Nil returns must also be filed to remain compliant.
What happens if GST returns are not filed?
Late fees, interest charges, and potential GST registration suspension may apply.
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