The GST system provides different returns for different types of taxpayers and business activities. Some returns apply to regular taxpayers, while others apply to composition taxpayers, non-resident taxpayers, e-commerce operators, and specific authorities.

The major types of GST returns include:

• GSTR-1
• GSTR-3B
• GSTR-4
• GSTR-5
• GSTR-5A
• GSTR-6
• GSTR-7
• GSTR-8
• GSTR-9
• GSTR-9C
• GSTR-10
• GSTR-11
• CMP-08

Each return serves a specific purpose. The following sections explain these returns in simple terms.

1. GSTR-1 – Details of Outward Supplies

GSTR-1 is a return that registered regular taxpayers use to report details of their outward supplies. Outward supplies generally include sales of goods and services made during a tax period.

This return includes information such as business-to-business (B2B) sales, business-to-consumer (B2C) sales, export details, debit notes, credit notes, and other prescribed transaction details.

Regular taxpayers generally file GSTR-1 monthly or quarterly, depending on their eligibility and the applicable filing system. Businesses should report their sales accurately because the information can appear in the recipients’ GST records and affect their Input Tax Credit.

2. GSTR-3B – Summary Return

GSTR-3B is a summary return that regular taxpayers use to report their tax liability and claim eligible Input Tax Credit. It also helps taxpayers calculate the net GST amount payable for the tax period.

In this return, businesses report details of outward supplies, eligible ITC, exempt or non-GST supplies, and tax payable. After reviewing the details, the taxpayer pays the applicable tax and submits the return.

Regular taxpayers generally file GSTR-3B monthly or quarterly, depending on their filing category. Even when a business has no transactions during a tax period, it may still need to file a nil return if the law requires it.

3. GSTR-4 – Annual Return for Composition Taxpayers

GSTR-4 is an annual return for taxpayers registered under the GST composition scheme. The composition scheme is designed to simplify tax compliance for eligible small businesses.

Composition taxpayers generally pay tax at a prescribed rate and follow a simpler compliance process than regular taxpayers. They do not claim Input Tax Credit in the same way as regular taxpayers.

GSTR-4 contains details of the taxpayer’s business activities and tax payments for the financial year. Eligible composition taxpayers must file this return within the applicable due date.

4. CMP-08 – Statement for Composition Taxpayers

CMP-08 is a statement-cum-challan used by eligible composition taxpayers to declare their self-assessed tax liability and pay tax.

Unlike GSTR-4, which is an annual return, CMP-08 is generally filed quarterly. It helps composition taxpayers report their tax liability and make payments during the financial year.

Therefore, composition taxpayers should understand the difference between CMP-08 and GSTR-4 to complete both requirements correctly.

5. GSTR-5 – Return for Non-Resident Taxable Persons

GSTR-5 applies to non-resident taxable persons who make taxable supplies in India and hold the required GST registration.

A non-resident taxable person is generally a person who occasionally undertakes transactions involving the supply of goods or services in India but does not have a fixed place of business or residence in the country.

GSTR-5 includes details of outward and inward supplies, imports, tax liability, and tax payments, as applicable. These taxpayers must file the return according to the prescribed rules and timelines.

6. GSTR-5A – Return for OIDAR Service Providers

GSTR-5A applies to certain suppliers of Online Information and Database Access or Retrieval (OIDAR) services who provide services to non-taxable online recipients in India and fall under the applicable GST provisions.

These services may include online access to digital content, software, databases, or other electronic services. The return helps report the relevant supplies and tax liability.

The applicable registration and filing requirements depend on the nature of the service and the supplier’s status under GST law.

7. GSTR-6 – Return for Input Service Distributors

GSTR-6 is filed by an Input Service Distributor (ISD). An ISD receives tax invoices for services used by its branches or units and distributes eligible Input Tax Credit to those units according to GST rules.

For example, a company may have a head office that receives invoices for common services used by several branches. If the head office operates as an ISD, it can distribute eligible ITC to the relevant branches through the prescribed process.

GSTR-6 includes details of received invoices, ITC available for distribution, and the distribution of credit to eligible units.

8. GSTR-7 – Return for Tax Deducted at Source

GSTR-7 applies to registered persons who must deduct Tax Deducted at Source (TDS) under GST law.

Certain government departments, local authorities, government agencies, and other notified persons may need to deduct GST TDS when making payments to suppliers, subject to the applicable conditions.

The deductor uses GSTR-7 to report details of TDS deducted, the amount payable, and the tax deposited with the government. Filing this return also helps the supplier view the relevant TDS credit in their GST records.

9. GSTR-8 – Return for E-Commerce Operators

GSTR-8 applies to e-commerce operators who are required to collect Tax Collected at Source (TCS) under GST law.

An e-commerce operator may operate a digital platform through which other sellers supply goods or services. Where the TCS provisions apply, the operator must report the relevant supplies and TCS collected.

GSTR-8 includes details of supplies made through the platform, the amount collected as TCS, and related adjustments. The operator must file the return within the prescribed period.

10. GSTR-9 – Annual Return

GSTR-9 is an annual return that eligible regular taxpayers use to report details of their business transactions for a financial year.

It brings together information related to outward supplies, inward supplies, tax paid, Input Tax Credit, and other relevant details reported during the year. Taxpayers use it to review and summarize their GST compliance.

However, the requirement to file GSTR-9 can depend on the taxpayer’s category, turnover, and applicable exemptions for the relevant financial year. Businesses should check the current rules before filing.

11. GSTR-9C – Reconciliation Statement

GSTR-9C is a reconciliation statement that certain taxpayers must file when they meet the applicable requirements.

It compares the information reported in the annual GST return with the figures in the taxpayer’s financial statements or accounts. The statement helps identify differences in turnover, tax paid, and other relevant figures.

The filing requirement and the form of certification depend on the applicable GST provisions for the financial year. Therefore, businesses should verify the latest rules before preparing GSTR-9C.

12. GSTR-10 – Final Return

GSTR-10 is a final return that certain taxpayers must file after the cancellation or surrender of their GST registration.

The return reports details of stock and tax liability, where applicable, as of the relevant date. It helps the taxpayer complete the required GST formalities after registration ends.

A taxpayer should check whether GSTR-10 applies to their case and submit it within the prescribed time after cancellation.

13. GSTR-11 – Return for UIN Holders

GSTR-11 applies to persons who have a Unique Identity Number (UIN) and claim a refund of GST paid on inward supplies.

Certain foreign diplomatic missions, embassies, consulates, and other notified organizations may receive a UIN under GST law. They use GSTR-11 to report relevant inward supply details for refund-related purposes.

The return supports the refund process by providing information about eligible purchases and the GST charged on them.