Types of GST Returns

Under the Goods and Services Tax (GST) regime in India, various types of GST returns are filed by registered taxpayers based on their business activities and turnover. Here are some of the key types of GST returns:


GSTR-1 is a monthly or quarterly return filed by regular taxpayers, providing details of outward supplies (sales) made during a specific period.



GSTR-2A is an auto-populated form that reflects the inward supplies (purchases) of a taxpayer based on the information uploaded by their suppliers in their GSTR-1.


GSTR-2B is an auto-generated static statement that provides a summary of Input Tax Credit (ITC) available to the buyer. It’s based on the information furnished by suppliers in their GSTR-1 and GSTR-5.



GSTR-3B is a monthly self-declaration return summarizing both outward and inward supplies, tax liability, and ITC details. It is filed on a monthly basis.


  • GSTR-4 is an annual return filed by taxpayers who have opted for the Composition Scheme. It provides a summary of quarterly returns filed under the scheme.


GSTR-5 is a monthly return filed by non-resident foreign taxpayers providing details of outward supplies, imports, tax liability, and ITC.



GSTR-6 is a monthly return filed by Input Service Distributors (ISD) providing details of input tax credit distributed to its units.


GSTR-7 is a monthly return filed by businesses required to deduct tax at source (TDS) from payments made to suppliers. It provides details of TDS deducted and deposited.


GSTR-8 is a monthly return filed by e-commerce operators collecting tax at source (TCS) on behalf of the sellers. It provides details of supplies, TCS collected, and tax payable.


GSTR-9 is an annual return filed by regular taxpayers providing a consolidated summary of all monthly or quarterly returns filed during the financial year.


GSTR-9C is a reconciliation statement that needs to be filed along with GSTR-9 by businesses with an aggregate turnover above a certain threshold. It involves the reconciliation of the books of accounts with the GST returns filed.

These are some of the primary types of GST returns, and the filing requirements may vary based on the nature of the business and turnover. It’s important for businesses to stay updated on the latest GST regulations and filing requirements.

Reach out me at [email protected] for any help regarding GST , ITR , TAXE , Financial Assistance , Digital signature in India . We are happy to help you .