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A tax payer is required to file GST Returns on periodical basis applicable based on the turnover or type of registration.
A registered tax payer in current scenarios is required to file sales details in the form GSTR-1 periodically as applicable and summary of sales, tax liability and input tax credit in GSTR-3B on monthly basis.
As per the original GST Law, a tax payer is required to file following returns as applicable to them:
| S. No. | Return Form | Particulars | Periodicity |
|---|---|---|---|
| 1 | GSTR-1 | Details of outward supplies of goods or services | Monthly/Quarterly |
| 2 | GSTR-1A | Details of auto drafted supplies (From GSTR-2,GSTR-4 and GSTR-6) | Monthly/Quarterly |
| 3 | GSTR-2 | Details of inward supplies of goods or services | Monthly/Quarterly |
| 4 | GSTR-2A | Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8) |
Monthly/Quarterly |
| 5 | GSTR-3 | Monthly return | Monthly |
| 6 | GSTR-3B | Summary of Sales, Tax Liability and ITC | Monthly |
| 7 | GSTR-4 | Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate) | Quarterly |
| 8 | GSTR-4A | Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) |
Quarterly |
| 9 | GSTR-5 | Return for Non-resident taxable person | Quarterly |
| 10 | GSTR-5A | Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India | Quarterly |
| 11 | GSTR-6 | Return for input service distributor | Monthly |
| 12 | GSTR-6A | Details of supplies auto-drafted | Monthly |
| 13 | GSTR-7 | Return for Tax Deducted at Source | Monthly |
| 14 | GSTR-7A | Tax Deduction at Source Certificate | Monthly |
| 15 | GSTR-8 | Statement for tax collection at source | Monthly |
| 16 | GSTR-9 | Annual Return | Annual |
| 17 | GSTR-9A | Annual Return (For Composition Taxpayer) | Annual |
| 18 | GSTR-9C | PART – A – Reconciliation Statement [PART – B- CERTIFICATION |
Annual |
| 19 | GSTR-10 | Final Return | Event of surrender |
| 20 | GSTR-11 | Statement of inward supplies by persons having Unique Identification Number (UIN) | Monthly |
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