The document summarizes the various types of returns required to be filed under the Goods and Services Tax (GST) regime in India. It discusses 18 different return forms including monthly, quarterly, annual returns to be filed by regular taxpayers, compounding taxpayers, Input Service Distributors, e-commerce operators, non-resident taxpayers, and others. The returns require reporting of outward and inward supplies, input tax credit claimed, tax payable, payments made, and other details. The returns are largely auto-populated based on information filed in other returns, and allow for modifications and corrections.

1. Types of Returns under GST

2. • GST is the newest and most revolutionary change which has brought about
total change in Indirect tax system of India.
• GST has subsumed every other indirect tax like Excise Duty, VAT, Service Tax,
etc. (however Customs Duty remains in the system).

3. Types Of Returns
Return Form Submitted by the GST
assessee
Auto Populated by the GST
system
GSTR-1, 2, 3, 4, 5,6, 7, 8, 9,
10, 11
Yes No
GSTR – 1A, 2A, 4A, 6A, 7A,
9A, 9B
No(Verified & rectified if
necessary)
Yes

4. Return for details of outward supplies made by the tax payer
GSTR - 1
Not applicable for compounding tax payer and Input Service Distributor (ISD)
Periodicity – monthly return to be filed on or before 10th of the subsequent month
Coverage:
• Tax payable under reverse charge mechanism
• Recording of place of supply if it is different than place of recipient
• Tax payable under provisional assessment
• Provision for correction or rectification of supplies made in the previous month
(Intra state as well as Interstate)
• Debit note and credit note details along with tax impact
• Supplies which are exempt, Nil rate, non-taxable or exported or deemed to be
exported
• Tax paid on advances and details of invoices against such advance received
• Provision for supplies to E-commerce operator
• Auto amendment after acceptance or approval of GSTR-1A

5. Return for details of inward supplies which is available to the
recipient based on GSTR-1 filed by the supplier
GSTR – 2A
• This return is auto populated once the supplier files GSTR-1 for his outward
supplies.
• It reveals only consolidation of the relevant part pertaining to the recipient as
present (filled by the supplier) in GSTR-1 of his suppliers.
• If the recipient confirms or accepts this GSTR-2A, then GSTR-2 will not change.
• However, any addition, deletion, or modification in return GSTR-2A will have to
be reflected in GSTR-2.

6. Return for details of inward supplies made by the tax payer
for claiming the ITC (Input Tax Credit)
GSTR - 2
Not applicable for compounding tax payer and Input Service Distributor (ISD)
Periodicity – monthly return to be filed on or before 15th of the subsequent month
This return is auto populated after the supplier files GSTR-1 and GSTR-2A. Once
confirmed or accepted by the recipient (of supplies),
Coverage:
• Place of supply if different than place of recipient then it can be mentioned
• Partial or full eligibility or non eligibility of ITC on capital goods, inputs, input
services, which has to be linked with every inward supplies transaction.
• If any inward supplies is not auto populated from any suppliers’ GSTR-1 or GSTR-
2A, then there is provision to include the same in this return

7. • Inward supplies on which tax is to be paid under reverse charge mechanism
and hence are not auto populated
• Provision for correction or rectification for the previous month
• Imported inward supplies
• Debit note and credit note details along with their tax impact
• Supplies received from unregistered or composite tax payer / Nil rate /
exempt/ non-taxable inward supplies (Intra state and Interstate)
• Credit received and availed for TDS, TCS and ITC (including on capital goods
for previous month)
• Advances liable to tax under reverse charge mechanism
• ITC reversal due to mismatch or any other reason like non eligibility etc.

8. Return for details of outward supplies as added, corrected or
deleted by the recipient
GSTR – 1A
• This return is auto populated for corrections or modifications or additions or
deletions, hence is received whenever such changes are made by the recipient
in GSTR-2. In short, relevant part (pertaining to the supplier) of GSTR-2 of the
recipient (which is filed for inward supplies) will be auto populated and will be
visible to such supplier only.
• If the supplier accepts or confirms the changes made by the recipient (in their
GSTR-2 for which he receives GSTR-1A), then his GSTR-1 will stand amended to
such extent. However, if he rejects such changes made by the recipient then
there will be no change in his GSTR-1.

9. Monthly return based on outward and inward supplies as
finalized and for payment of tax
GSTR - 3
Periodicity – 20th of the subsequent month
Coverage:
• Once the supplier and the recipient finalize their GSTR-1 and GSTR-2 (based on
any changes made in GSTR-1A and GSTR-2A), GSTR-3 is auto populated with
relevant details about inward and outward supplies from GSTR-1 and GSTR-2.
• Any other information like ITC, tax payments and tax liability will be updated real
time once the relevant details are populated from the cash and liability ledger.
Relevant details will be fetched from ISD returns and TDS/ TCS returns also.
• Segregation of turnover between exempt, taxable, non-taxable, nil rate etc.
• Provision for tax liability adjustment based on rectification of mismatch
• Tax liability and payments, interest liability and penalty liability is auto populated
from cash ledger if already paid
• Provision for claiming the refund or carrying forward the ITC or TDS or TCS to the
next period.

10. Quarterly return for compounding tax payer
GSTR - 4
Periodicity – to be filed on or before 18th of the month subsequent to the quarter
Coverage:
• Inward supplies from unregistered supplier in addition to auto populated
• Imported inward supplies and amendment thereto
• Outward supplies (intra state and interstate)
• Debit note and credit note details which are not auto populated
• TDS, TCS, ITC received and availed
• Inward supplies and advances liable under reverse charge mechanism

11. Return for inward supplies made available to recipient registered
under Composition scheme based on GSTR-1 filed by the supplier
GSTR – 4A
• This return is auto populated with respect to inward supplies, extracting relevant portion
of GSTR-1 filed by the suppliers of the recipient. If accepted by the recipient, these details
are reflected in GSTR-4 of such recipient.

12. Return for Non-Resident taxable person (Foreigners)
GSTR – 5
Periodicity – to be filed on or before 20th of the month subsequent to the expiry of
tax period or
To be filed within 7 days after expiry of validity of registration
Coverage:
• Imported goods and services
• Outward supplies and changes thereto
• Debit and credit note details
• Closing stock of goods
• Tax paid details
• Provision for refund claim which is linked from cash ledger

13. Return for Input Service Distributor
GSTR – 6
Periodicity – to be filed on or before 15th of the subsequent month
Coverage:
• Details of transactions with registered taxable persons will be auto populated
from GSTR-1 and GSTR-5
• Provision to add, delete or modify any transactions which are not auto populated
• Debit and credit note details
• Details of ISD ledger, with details of opening balance, ITC received, ITC reversed,
ITC distributed (with internal segregation between IGST, CGST and SGST) and
closing balance

14. Return for inward supplies which is made available to ISD
recipient based on GSTR-1 filed by the supplier
GSTR – 6A
• This return is auto populated from the relevant extracts from GSTR-6 filed by the
ISD recipient and GSTR-1 filed by his suppliers. This return is either to be
accepted or rejected by the ICD recipient.

15. Return for TDS (Tax Deducted at Source)
GSTR – 7
Periodicity – to be filed on or before 10th of the subsequent month
Coverage:
• Details of TDS which are corresponding to relevant invoice and deductee as well
and any changes thereto
• Details of tax liability, tax paid and refund claims
On filing GSTR-7, relevant details of TDS will be reflected in GSTR-2A of every tax
payer who is mentioned in the GSTR-7.

16. TDS certificates
GSTR – 7A
• This is not returns, rather these are TDS certificates which are auto populated
and generated once GSTR-7 is filed.
• These certificates will be available after due date to every concerned recipient
on GST web portal.

17. Return or statement for supplies effected through E-Commerce
Operator
GSTR – 8
Periodicity – to be filed on or before 10th of subsequent month
Coverage:
• This return is to be submitted by the E-commerce operator which provides
goods and services of other suppliers through the portal
• Not applicable for E-commerce operator which supplies its own goods and
services through the own portal
• Details of outward supplies to registered taxable persons and any amendments
• Supplies made to unregistered persons
• TCS details
• GST liability as well as tax paid
Once the GSTR-8 is successfully filed, the relevant extracts will be available to the
recipient in GSTR-2A. E- Commerce operators are required to collect TCS on
supplies made and hence, it is the most important part of GSTR-8., so that it will be
reflected in GSTR-2A.

18. Annual return for the normal/ regular tax payer
GSTR – 9
Periodicity – 31st December of the next financial year
Coverage:
• Details of expenditure for goods and services received (segregation into
interstate and intra state, exempt, non-taxable etc.)
• Details of income for goods and services supplied (segregation into interstate
and intra state, exempt, non-taxable etc.)
• Reconciliation of SGST, CGST, IGST and their arrears (as per audits or
assessments) as well as refunds
• Profit as per profit and loss statement

19. Annual return for compounding tax payer
GSTR – 9A
Periodicity – 31st December of the next financial year
Coverage:
• Details of gross turnover
• Details of expenditure for goods and services received (segregation into
interstate and intra state, exempt, non-taxable etc.)
• Details of goods and services which are liable for reverse charge tax liability
• Details of income for goods and services supplied (segregation into interstate
and intra state, exempt, non-taxable etc.)
• Reconciliation of SGST, CGST, IGST and their arrears (as per audits or
assessments) as well as refunds
• Profit as per profit and loss statement

20. Annual return for the regular tax payer whose annual turnover is
more than Rs.1 crore
GSTR – 9B
Periodicity – 31st December of the next financial year
Coverage:
• Details of expenditure for goods and services received (segregation into
interstate and intra state, exempt, non-taxable etc.)
• Details of income for goods and services supplied (segregation into interstate
and intra state, exempt, non-taxable etc.)
• Reconciliation of SGST, CGST, IGST and their arrears (as per audits or
assessments) as well as refunds
• Profit as per profit and loss statement
• Certification by Cost accountant or Chartered Accountant along with audit report

21. GST final return
GSTR – 10
Periodicity – Registered taxable person whose registration has been cancelled or
surrendered, is required to file GSTR-10 within 3 months from the date of actual
cancellation or cancellation order, whichever is later.
Coverage:
• Date of surrender or cancellation along with details of cancellation order
• Closing stock as on date of cancellation
• Tax payable on closing stock so held

22. Return / statement for inward supplies for person holding UIN
(Unique Identity Number)
GSTR – 11
Periodicity – to be filed on or before 28th of the subsequent month
Coverage:
• Details of purchases made (inward supplies) used for consumption or use (than
making outward supplies), in short for captive consumption.

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