Types of GST Returns

A return is a document that needs to be furnished by a taxpayer in order to pay the tax liability to the GST authorities and to avail of input tax credit (ITC). The registered taxable person must have documents that are GST compliant such as sales invoices, purchase invoices, debit notes, credit notes, bill of supply, etc to file GST Returns. But the question what are the different types of GST Returns?

Different Types of GST Returns

Here is the list of GST Returns that a taxpayer needs to file:

Return Form	Description	Filing Frequency
GST Return – 1 (GSTR-1)	This GST Return contains the information related to the outward supplies of goods or/and services.	Monthly (Quarterly if opted)
GST Return – 2A (GSTR-2A)	GSTR-2A is a type of GST Return that gets auto-drafted on the basis of GSTR-1 filed by the supplier.	Monthly
GST Return – 2B (GSTR-2B)	GSTR-2B is a type of GST Return that gets auto-drafted on the basis of GSTR-1 filed by the supplier.	Monthly
GST Return – 3B (GSTR-3B)	This GST Return contains the summary related to the outward supplies of goods or/and services along with ITC and payment of tax.	Monthly (From January Quarterly option will be available)
CMP-08	CMP-08 is a Statement-cum-challan that needs to be furnished by the composition scheme holder.	Quarterly
GST Return – 4 (GSTR-4)	The taxpayer who has opted for the composition scheme needs to file the GSTR-4.	Annually
GST Return – 5 (GSTR-5)	Non-Resident Taxable Person (NRTP) needs to file GSTR-5.	Monthly
GST Return – 6 (GSTR-6)	All the Input Service Distributor (ISD) needs to file GSTR-6 to distribute the eligible and ineligible ITC to its branches.	Monthly
GST Return – 6A (GSTR-6A)	GSTR-6A is a read-only system-generated statement of inward supplies for an Input Service Distributor (ISD).	Monthly
GST Return – 7 (GSTR-7)	All the Tax Deductors (Government authorities) need to file GSTR-7.	Monthly
GST Return – 8 (GSTR-8)	All the Tax collectors (e-commerce operators) need to file GSTR-8.	Monthly
Annual GST Return – 9 (GSTR-9)	GSTR-9 is an annual GST Return that needs to be file by all the normal registered taxable persons.	Annually
Annual GST Return – 9A (GSTR-9A)	GSTR-9A is an annual GST Return that needs to be file by all the composition scheme holders.	Annually
Annual GST Return – 9B (GSTR-9B)	GSTR-9B is an annual GST Return that needs to be file by all the e-commerce operator.	Annually
Annual GST Return – 9C (GSTR-9C)	Annual GSTR-9C is an audit cum reconciliation statement that needs to be filed by all the taxpayers whose aggregate turnover during a financial year exceeds INR 5 Crores.	Annually
Final GST Return – 10 (GSTR-10)	GSTR-10 is the final return that needs to be furnished by a taxpayer whose GST registration is canceled or surrendered.	Once
GST Return – 11 (GSTR-11)	GSTR-11 is a type of return that needs to be furnished by the person having a UIN claiming a refund.	Monthly

How Can GSTrobo® Help You?

GSTrobo®, a division of Binary Semantics, one of the leading ASP- GSP realized the changing landscape of compliance and introduced GST compliance solutions such as GST, e-way bill, and e-invoicing software and applications. These solutions seamlessly integrate with all the leading ERPs such as SAP, Oracle, Microsoft Navision, etc. In addition, these software and applications automate most of your GST compliance needs that saves you time, and also eliminates the scope of error.