Under GST Act, there are 22 types of GST returns. Out of which, only 11 GST returns are active, 3 are suspended, and 8 view-only in nature. The number and type of GST return must file are based on the type of the registered taxpayer, which include regular taxpayers, composition taxable persons, e-commerce operators, TDS deductor, non-resident taxpayer, Input Service Distributor(ISD), casual taxable persons, etc. If you want to know more about the types of GST returns to be filed under GST Act. Read the entire article: https://www.thetaxplanet.com/blog/different-types-of-gst-returns-to-be-filed-under-gst-act

1. TYPES OF GST
RETURNS
GST Goods and Service Tax,
commonly known as
GST, is an indirect tax
and is one of the
essential business
registration for
organizations

2. GSTR 1
The GSTR-1 is a return form that contains
details of the outward supplies of goods and
services.
It has to be filed by a registered taxable
supplier
It has to be filed by the 10th of the following
month.

3. GSTR 2A ( VIEW ONLY)
The GSTR-2 is a return form that contains
details of the inward supplies of goods and
services.
It has to be filed by a registered taxable
recipient.
It has to be filed by the 15th of the following
month.

4. GSTR 3B
GSTR-3 form is a summary return of inward
and outward supplies.
It is automatically populated from GSTR-1 and
GSTR-2 return forms. The taxpayer has to
verify and make modifications if anything is
required.
It has to be filed by the 20th/24th of the
following month.

5. GSTR 4
The taxpayers who have opted for the
Composition Scheme need to file the GSTR 4.
Taxpayers with small businesses or a turnover
of up to Rs.75 lakh can opt for the
Composition Scheme wherein they pay tax at
a fixed rate based on the type of business.
It has to be filed by the 18th of the following
month.

6. GSTR 5
The GSTR-5 form has to be filed by all
registered non-resident taxpayers.
It has to be filed by the 20th of the following
month.

7. GSTR 6
The taxpayers who are registered as an Input
Service Distributor, have to file GSTR-6 form.
It has to be filed by the 13th of the following
month.

8. GSTR 7
All registered taxpayers who are required to
deduct tax at source under the GST rule have
to file GSTR-7 form.
It has to be filed by the 10th of the following
month.

9. GSTR 8
All e-Commerce operators who are required
to collect tax at source under the GST rule
have to file a GSTR-8 form.
It has to be filed by the 10th of the following
month.

10. GSTR 9
A normal taxpayer with details of all income
and expenditure for the year can file GSTR-9.
An individual registered taxpayer can make
modifications in the information provided if
required.
Along with the audited copies of the annual
accounts, the GSTR 9 return has to be filed by
31st December of the following financial year.

11. GSTR 10
Any taxpayer who opts for cancellation of GST
registration can file GSTR 10 return form.
The final return form of GSTR 10 has to be
filed within 3 months of the date of
cancellation or date of cancellation order.

12. GSTR 11
Every individual who has been issued a
Unique Identity Number (UIN) and claims a
refund of the taxes paid on inward supplies
have to file the GSTR-11 form.
GSTR-11 form has to be filed on 28th of the
following month in which the supply was
received.

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