A return is a document that a taxpayer is required to file as per the law with the tax administrative authorities. Under the GST law, a normal taxpayer will be required to furnish three returns monthly and one annual return. Similarly, there are separate returns for a taxpayer registered under the composition scheme, taxpayer registered as an Input Service Distributor, a person liable to deduct or collect the tax (TDS/TCS).
What Are the Returns Applicable Under GST?
In the table below, we have provided details of all the returns which are required to be filed under the GST Law.
| Return Form |
What to file? |
By Whom? | By When? |
| GSTR-1 |
Details of outward supplies of taxable goods and/or services effected |
Registered Taxable Supplier | 10th of the next month |
| GSTR-2 |
Details of inward supplies of taxable goods and/or services effected claiming input tax credit. |
Registered Taxable Recipient | 15th of the next month |
| GSTR-3 |
Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. |
Registered Taxable Person |
20th of the next month |
| GSTR-4 |
Quarterly return for compounding taxable person. |
Composition Supplier |
18th of the month succeeding quarter |
| GSTR-5 |
Return for Non-Resident foreign taxable person |
Non-Resident Taxable Person |
20th of the next month |
| GSTR-6 |
Return for Input Service Distributor |
Input Service Distributor |
13th of the next month |
| GSTR-7 |
Return for authorities deducting tax at source. |
Tax Deductor | 10th of the next month |
| GSTR-8 |
Details of supplies effected through e-commerce operator and the amount of tax collected |
E-commerce Operator/Tax Collector | 10th of the next month |
| GSTR-9 | Annual Return | Registered Taxable Person | 31st December of next financial year |
| GSTR-10 | Final Return |
Taxable person whose registration has been surrendered or cancelled. |
Within three months of the date of cancellation or date of cancellation order, whichever is later. |
| GSTR-11 |
Details of inward supplies to be furnished by a person having UIN |
Person having UIN and claiming refund |
28th of the month following the month for which statement is filed |