Types of GST Returns in India
The ‘Goods and Services Tax (GST) Return Filing’ is the process of reporting information about your company’s sales, purchases, the taxes you have collected from customers and the taxes you have paid to the government. All registered companies are required to report their activities regularly (periodically, monthly, quarterly, or annually) on the basis of their category, turnover, and type of registration.
You may file returns online via the GST Portal at www.gst.gov.in. This system helps in maintaining accountability and transparency, and it enables you to comply with applicable laws. Additionally, submitting returns will help in collecting accurate input tax credits (ITC) when you make purchases.
Why should you submit your GST returns?
- Required for all registered GST taxpayers.
- Helps companies collect ITC for purchases resulting in a lower tax burden.
- Maintains accurate records for accounting purposes and builds credibility with other stakeholders.
- Avoids fines, late payment charges and interest linked with delays.
- Facilitates smooth financial management and audit compliance.
Types of GST Returns
| Return Type | Purpose | Filing Frequency | Due Date | Applicable To |
| GSTR-1 | Details of outward supplies (sales) | Monthly / Quarterly (QRMP) | 11th of next month (monthly) / 13th of month after quarter (QRMP) | All regular taxpayers |
| GSTR-1A | Amendment to GSTR-1 for current period | Monthly | Before filing GSTR-3B | Regular taxpayers correcting sales data |
| GSTR-3B | Summary of sales, ITC, and tax payment | Monthly / Quarterly (QRMP) | 20th of next month (monthly); 22nd or 24th depending on state (QRMP) | All regular taxpayers |
| GSTR-4 | Annual return for Composition Scheme | Annually | 30th June of following financial year | Composition scheme dealers |
| GSTR-5 | Return for non-resident taxable persons | Monthly | 20th of next month | Non-resident taxpayers |
| GSTR-6 | Return for Input Service Distributors (ISD) | Monthly | 13th of next month | ISDs (Mandatory registration for common ITC) |
| GSTR-7 | Return for entities deducting TDS | Monthly | 10th of next month | TDS deductors under GST |
| GSTR-8 | Return for e-commerce operators collecting TCS | Monthly | 10th of next month | E-commerce operators |
| GSTR-9 | Annual return summarising year transactions | Annually | 31st December following financial year | Regular taxpayers with turnover > ₹2 crore |
| GSTR-9C | Self-certified reconciliation statement | Annually | 31st December following financial year | Taxpayers with turnover > ₹5 crore |
| GSTR-10 | Final return when registration is cancelled | One-time | Within 3 months of cancellation/order | Cancelled/Surrendered registrations |
Key Updates (Effective 2025 and 2026)
- GSTR-3B Locking: From July 2025, it will no longer be possible to make changes to tax liabilities directly within GSTR-3B. Any corrections made to returns can now only be done through editing the corresponding information contained in GSTR-1A.
- IMS (Invoice Management System): IMS is a tool designed for suppliers who receive invoices from their customers. Suppliers are able to have their customers either accept or reject these invoices prior to having the invoice added as an input service credit on the customer’s GSTR-2B.
- Mandatory ISD: As of April 2025, if any registered entity has common inputs to use in more than one registration, this entity must establish an Input Service Distributor using the ISD mechanism (GSTR-6).
Conclusion
Legal compliance requires timely filing of GST returns. Businesses may operate transparently, get input tax credits, and keep records by filing GST. Through the Integrated Management Systems (IMS), your GST return is directly related to suppliers, and as of the 2026 GST amendments, GSTR-1A amendments are closely related to supplier transactions. Fines and interest may be applied to the total amount payable if you fail to file on time.