Returns to be Filed under GST (Types of GST Returns)

Checkout the Types of GST Returns and Number of Returns to be filed under GST Law in India. Many Businesses are not aware about what Return to be Filed Under GST and also gets confused with the GST Returns Types.  There are a total of 11 Types of GST Returns that are need to be filed in total (every business need not file all these). GSTR-1 is a GST Return that need to be filed about the Details of outward supplies of taxable goods and services.

Returns to be Filed under GST

Details Answer
Total Number Eleven
Online Yes
Last Date Varies

Types of Returns to be Filed under GST

GST Return Form Details
GSTR-1 Details of outward supplies of taxable goods and/or services effected
GSTR-2 Details of inward supplies of taxable goods and/or services effected claiming input tax credit.
GSTR-3 Monthly GST return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.
GSTR-4 Quarterly return for compounding taxable person.
GSTR-5 Return for Non-Resident foreign taxable person
GSTR-6 Return for Input Service Distributor
GSTR-7 Return for authorities deducting tax at source.
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected
GSTR-9 GST Annual Return
GSTR-10 GST Final Return
GSTR-11 Details of inward supplies to be furnished by a person having UIN

Applicability : Returns to be Filed under GST

Filing GST return is another important thing which one should be aware while dealing in business.

  • Every registered dealer is required to file return for the prescribed tax period. A Return needs to be filed even if there is no business activity (i.e. Nil Return) during the said tax period of return;


  • Government entities / PSUs , etc. not dealing in GST supplies or persons exclusively dealing in exempted / Nil rated / non –GST goods or services would neither be required to obtain registration nor required to file returns under the GST law.

Annual return : Returns to be Filed under GST

Every registered taxable person, (a person paying tax under section 46 or section 56, a casual taxable person and a non-resident taxable person), will be required to furnish an annual return for every financial year electronically on or before the 31st December following the end of such financial year.

Final return : Returns to be Filed under GST

Every registered taxable person who applies for cancellation of registration shall furnish a final return within three months of the date of cancellation or date of cancellation order, whichever is later, in such form and in such manner as may be prescribed.

Conclusion : Returns to be Filed under GST

When compared to the earlier Laws, the rules and regulations regarding Returns have been relaxed in GST. GST Return might seem huge at the first instance but not actually true.

There are various GSTR forms and three times a months these returns are to be filed.

The proper maintenance of records and stock will facilitate easy filing. Infact i found in one of the searches and had a view on the product provided by SimpliRP ERP product provided by OSDB Solutions.. Thru this product any trader can maintain their stock and billings in GST format.

This detailed article on Returns to be Filed under GST have been contributed by CA Mamatha Agrawal. If readers have any further queries on the topic of Returns under GST, comment below.