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GST Returns: Forms and Due Dates

All registered businesses have to file monthly, quarterly and/or annual GST Returns depending on the type of business. With an aim to make the cumbersome return filing process under GST simpler, government has simplified the return filing procedure for the tax payer with recent amendments.

Following are the types of return forms notified by government:

GSTR 1: Details of outward supplies of taxable goods or services or both effected

GSTR 2: Details of inward supplies of taxable goods or services or both claiming input tax credit

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

GSTR 4: Quarterly Return for compounding taxable persons

GSTR 5: Return for Non-Resident foreign taxable persons

GSTR 5A: Return for Non-resident persons providing OIDAR services

GSTR 6: Input Service Distributor return

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 as required under sub-section (52)

GSTR 9: Annual Return

GSTR 9A: Simplified Annual return by Compounding taxable persons registered under section 10

GSTR 10: Final Return

GSTR 11: Details of inward supplies to be furnished by a person having UIN and claiming refund

Following is a list of due dates and persons required to file returns:


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