Under GST, different types of Returns are prescribed viz. GSTR 1 to GSTR 11; Types of taxpayers for every return and the periodicity of return for different categories of taxpayers is as follows.
All Types of GST Returns
| Return Form | Purpose of Return | Due Date |
|---|---|---|
| GSTR1 | It contains details of outward supplies made by taxpayer ( except ISD and compounding taxpayer) | 10th of next month |
| GSTR1A | It contains details of outward supplies which has been added or deleted or corrected by recipient | 15th of next month |
| GSTR2 | It contains details of inward supplies received by taxpayer ( except ISD and compounding taxpayer) | 15th of next month |
| GSTR2A | It contains details of inward supplies made available to the recipient by FORM GSTR-1 furnished by the supplier. | |
| GSTR3 | It contains details of monthly return (except ISD and compounding taxpayer) | 20th of next month |
| GSTR3A | It contains a notice to the registered taxable person who fails to furnish return under section 27 and section 31. | |
| GSTR4 | It contains details of quarterly return for compounding taxpayer. | 18th of month next to quarter |
| GSTR4A | It contains details of inward supplies made available to the recipient registered under composition scheme by FORM GSTR-1 furnished by the supplier. | |
| GSTR5 | Periodic return by Non-Resident Foreign Taxpayer. | Last date of registration |
| GSTR6 | It contains details of transactions of Input Service Distributor (ISD). | 15th of next month |
| GSTR6A | It contains details of inward supplies made available to the ISD recipient by FORM GSTR-1 furnished by the supplier. | |
| GSTR7 | It contains details of Tax deducted at source. | 10th of the next month |
| GSTR7A | It contains TDS certificate. | |
| GSTR8 | It contains a statement for e-commerce operator. | |
| GSTR9 | It is GST annual return and contains particulars for an entire year. | 31st December of next FY |
