Types of GST Returns and Their Filing Due Dates (2026)

If you are registered under GST, you need to file the returns that apply to your registration type and business activity. You do not need to file every GST form.

A regular taxpayer generally files GSTR-1 and GSTR-3B. Composition taxpayers follow a different process. Separate forms apply to non-resident taxpayers, Input Service Distributors, TDS deductors, e-commerce operators and other specified taxpayers.

In this blog we will see the main types of GST returns in India, who needs to file them and when they are due as of June 2026.

What is a GST Return?

A GST return is a statement used to report information about your business transactions and GST liability for a specific period.

Depending on the form, you may need to report:

• Outward supplies or sales
• Inward supplies or purchases
• Output GST liability
• Input Tax Credit
• Tax payable and tax paid
• TDS or TCS
• Other information required under GST law

The return you file depends on your GST registration and the transactions you carry out.

Who Should File GST Returns?

If you are registered under GST, you need to file the returns or statements applicable to your taxpayer category. This includes, where applicable:

• Regular taxpayers
• Composition taxpayers
• Casual taxable persons
• Non-resident taxable persons
• Input Service Distributors
• Persons required to deduct TDS under GST
• E-commerce operators required to collect TCS
• UIN holders
• Other persons covered by specific GST provisions

If you are still at the registration stage, see how to register for GST in India. It explains the process, documents and eligibility requirements.

Types of GST Returns in India

GSTR-1: Details of Outward Supplies

GSTR-1 is used to report details of outward supplies made during a tax period. It includes B2B invoices, applicable B2C supplies, exports, debit notes, credit notes and amendments to previously reported transactions.

Regular taxpayers generally file GSTR-1 every month. Taxpayers eligible for the Quarterly Return Monthly Payment scheme can opt to file it quarterly.

Monthly GSTR-1 is generally due by the 11th of the following month. Quarterly GSTR-1 under QRMP is generally due by the 13th of the month following the quarter.

The QRMP scheme is available to eligible taxpayers with aggregate turnover at PAN level of up to ₹5 crore, subject to the prescribed conditions.

The details you report in GSTR-1 come from your sales records and invoices. You can read about GST invoices and invoice requirements if you need help with the underlying invoice rules.

GSTR-1A: Amendment Facility for GSTR-1

GSTR-1A is an optional facility that lets you add or amend eligible outward-supply details for the same tax period after filing GSTR-1.

You can use it, for example, when you missed an eligible record in GSTR-1 or need to correct certain details before filing GSTR-3B.

GSTR-1A becomes available after the due date of GSTR-1 or the actual date on which you file GSTR-1, whichever is later. You can file it before filing GSTR-3B for the same tax period.

You can file GSTR-1A only once for a tax period. It cannot be used to amend records reported in GSTR-1 for an earlier tax period.

GSTR-2A: Auto-Generated Inward Supply Statement

GSTR-2A is a system-generated statement that shows inward-supply information based on details reported by suppliers and other prescribed sources.

It is dynamic, which means the information can change when suppliers add or amend relevant records.

You do not file GSTR-2A yourself.

GSTR-2B: Auto-Generated ITC Statement

GSTR-2B is an auto-generated Input Tax Credit statement. It helps you compare your purchase records with information reported through the GST system before you claim ITC in GSTR-3B.

With the Invoice Management System, actions taken on eligible supplier records can also affect what is reflected in GSTR-2B. You should therefore reconcile GSTR-2B with your own records and apply the ITC eligibility rules before claiming credit.

For a detailed explanation of the eligibility conditions, read Input Tax Credit under GST.

GSTR-3B: Summary GST Return

GSTR-3B is the summary return used to report GST liability, eligible Input Tax Credit and tax payment for a tax period.

It includes taxable outward supplies, applicable reverse-charge liability, eligible ITC and taxes payable.

Monthly filers generally file GSTR-3B by the 20th of the following month.

Under QRMP, taxpayers file GSTR-3B once every quarter. The standard due date is the 22nd or 24th of the month following the quarter, depending on the State or Union Territory of the taxpayer's principal place of business.

Read more: Reverse Charge Mechanism under GST.

GSTR-4: Annual Return for Composition Taxpayers

GSTR-4 is the annual return for taxpayers who have opted for the composition scheme.

It reports prescribed information for the financial year, including turnover and other details applicable to composition taxpayers.

From FY 2024-25 onwards, GSTR-4 is due by 30 June following the end of the financial year. The earlier deadline was 30 April. Rule 62 was amended to move the deadline to 30 June.

If you want to understand who can opt for this scheme and what restrictions apply, read Composition Scheme under GST.

CMP-08: Quarterly Statement for Composition Taxpayers

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

It is different from GSTR-4. CMP-08 handles quarterly tax payment, while GSTR-4 is the annual return.

CMP-08 is generally due by the 18th of the month following the quarter.

GSTR-5: Return for Non-Resident Taxable Persons

GSTR-5 is filed by persons registered as non-resident taxable persons under GST.

It reports details such as outward supplies, inward supplies, debit and credit notes, tax liability and tax paid.

Where the registration remains valid for more than one month, monthly GSTR-5 is generally due by the 13th of the following month for tax periods from October 2022 onwards.

The rules are different when the registration expires or the business closes. The return for the registration period must be filed within seven days after expiry of registration. Where monthly filing applies, the return is due by the 13th of the following month or within seven days of closing the business, whichever is earlier for the relevant period.

GSTR-5A: Return for Certain Overseas Suppliers

GSTR-5A applies to specified registered persons located outside India.

It covers persons providing OIDAR services from outside India to non-taxable online recipients and specified registered recipients in India. It also covers persons supplying online money gaming from outside India to persons in India.

GSTR-5A is due by the 20th of the month following the relevant calendar month or part of the month.

GSTR-6: Return for Input Service Distributors

GSTR-6 is filed by an Input Service Distributor.

It reports Input Tax Credit received by the ISD and the credit distributed to eligible recipients.

GSTR-6 is generally due by the 13th of the following month, unless the government extends the deadline.

GSTR-7: Return for TDS Under GST

GSTR-7 is filed by persons required to deduct Tax Deducted at Source under GST.

It reports TDS liability, details of tax deducted and other prescribed information.

GSTR-7 is generally due by the 10th of the following month.

If no TDS has been deducted for a particular tax period, GSTR-7 does not need to be filed merely because the person is registered as a deductor. From the October 2024 return period, the GST Portal also does not compute late fees for delayed filing of a nil GSTR-7.

GSTR-8: Statement for E-Commerce Operators Collecting TCS

GSTR-8 is filed by e-commerce operators that are required to collect Tax Collected at Source under GST.

It contains details of supplies made through the platform and TCS collected from suppliers.

GSTR-8 is generally due by the 10th of the following month.

GSTR-9: Annual GST Return

GSTR-9 is the annual GST return for registered taxpayers covered by the annual-return provisions.

It brings together prescribed information for the financial year, including outward supplies, inward supplies, tax paid and Input Tax Credit.

GSTR-9 is generally due by 31 December following the end of the financial year.

However, not every GST-registered person has to file it. Input Service Distributors, persons required to deduct or collect tax under Sections 51 and 52, casual taxable persons and non-resident taxable persons are outside the regular GSTR-9 requirement.

There is also a turnover-based exemption. From FY 2024-25 onwards, registered persons with aggregate turnover of up to ₹2 crore in a financial year are exempt from filing the annual return under Notification 15/2025-Central Tax.

GSTR-9C: Self-Certified Reconciliation Statement

GSTR-9C is a reconciliation statement that compares figures reported under GST with the relevant annual financial statements.

It is now self-certified. The earlier requirement for certification by a Chartered Accountant or Cost Accountant no longer applies.

GSTR-9C applies where a registered person's aggregate turnover exceeds ₹5 crore during the financial year, subject to Rule 80.

It forms part of the annual-return filing requirement and is generally due by 31 December following the financial year.

GSTR-10: Final Return

GSTR-10 is the final return filed after cancellation or surrender of GST registration.

It is not required from every category of taxpayer. Input Service Distributors, non-resident taxable persons, composition taxpayers, TDS deductors and TCS collectors are among the categories that do not file GSTR-10.

Where GSTR-10 applies, it must be filed within three months from the date of cancellation or the date of the cancellation order, whichever is later.

If you are closing a GSTIN, check how to cancel GST registration online for the steps and post-cancellation requirements.

GSTR-11: Statement for UIN Holders

GSTR-11 applies to persons who have been issued a Unique Identification Number, such as eligible diplomatic missions and specified international organisations.

It reports inward supplies for GST refund purposes.

GSTR-11 is not handled like a standard monthly return. GST Portal guidance provides for UIN holders to report inward supplies through GSTR-11 on a quarterly basis and then claim the relevant refund through Form GST RFD-10.

ITC-04: Statement for Goods Sent for Job Work

ITC-04 is filed by a principal who sends goods to job workers.

It reports prescribed details of goods sent for job work and goods received back or moved between job workers.

The filing frequency depends on aggregate turnover in the preceding financial year.

If aggregate turnover exceeds ₹5 crore, ITC-04 is generally filed half-yearly.

If aggregate turnover is up to ₹5 crore, it is generally filed annually.

For half-yearly filing, the standard due dates are 25 October for April to September and 25 April for October to March. Annual filers generally file by 25 April following the financial year.

Interest and Late Fees on GST Returns

If you file a GST return late or delay tax payment, you may have to pay a late fee, interest, or both.

Interest

Interest generally applies at 18% per annum on delayed GST payments, subject to Section 50 and Rule 88B. The same notified rate applies when Input Tax Credit is wrongly availed and utilised.

Late Fee

For GSTR-1 and GSTR-3B, the late fee is generally:

• ₹20 per day for nil returns
• ₹50 per day for other returns

These are combined CGST and SGST or UTGST amounts. The maximum late fee depends on your aggregate turnover and the return being filed.

For GSTR-9, the late fee from FY 2022-23 onwards is:

Late-fee limits and relief can change through government notifications, so check the GST Portal before filing.

Conclusion

The type of GST return you file depends on your registration and the transactions your business carries out.

Regular taxpayers generally file GSTR-1 and GSTR-3B. Composition taxpayers use CMP-08 and GSTR-4. Separate forms cover non-resident taxpayers, overseas OIDAR and online money gaming suppliers, Input Service Distributors, TDS deductors, e-commerce operators and other specified cases.

Check the form that applies to you, file it within the prescribed timeline and reconcile your tax and ITC records before submitting the return.

GST rules can change through notifications, circulars and portal updates. Check the latest official guidance for the tax period you are filing.

Frequently Asked Questions

How many types of GST returns are there in India?

There is no single number that every taxpayer needs to remember.

GST has several returns, statements and filing facilities. You file only those that apply to your registration type and business activity.

For example, a regular taxpayer generally deals with GSTR-1 and GSTR-3B. Different forms apply to composition taxpayers, non-residents, Input Service Distributors, TDS deductors and e-commerce operators.

Which GST returns does a regular taxpayer file?

A regular taxpayer generally files GSTR-1 and GSTR-3B.

GSTR-9 may also apply if the taxpayer is covered by the annual-return requirement, while GSTR-9C applies where the prescribed turnover threshold is crossed.

Is GSTR-1 monthly or quarterly?

GSTR-1 can be filed monthly or quarterly.

Eligible taxpayers with aggregate turnover at PAN level of up to ₹5 crore can opt for QRMP and file GSTR-1 quarterly. Other regular taxpayers generally file it monthly.

What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 contains detailed information about outward supplies.

GSTR-3B reports summary GST liability, eligible Input Tax Credit and tax payment.

The figures reported through the two forms should be checked against each other before filing.

Can I correct GSTR-1 after filing it?

Yes. GSTR-1A allows eligible additions and amendments relating to the same tax period before you file the corresponding GSTR-3B.

GSTR-1A can be filed only once for a tax period. Errors relating to earlier tax periods must be corrected through the applicable amendment process in subsequent GSTR-1 filings, subject to the time limits under GST law.

Do I need to file GSTR-2A or GSTR-2B?

No.

GSTR-2A and GSTR-2B are system-generated statements. You use them for reconciliation and ITC-related checks. You do not file them as GST returns.

Do I need to file a GST return if there were no transactions?

It depends on the return.

Normal and casual taxpayers must file GSTR-3B even if there was no business activity during the tax period, provided the conditions for a nil return are met.

Other forms have different rules. For example, GSTR-7 does not need to be filed for a tax period simply because you are registered as a TDS deductor if no TDS was deducted during that period.

Is GSTR-9 mandatory for every registered taxpayer?

No.

Some taxpayer categories are outside the annual-return requirement. In addition, registered persons with aggregate turnover of up to ₹2 crore in a financial year are exempt from filing GSTR-9 from FY 2024-25 onwards.

Who needs to file GSTR-9C?

A registered person whose aggregate turnover exceeds ₹5 crore during the financial year has to furnish GSTR-9C, subject to the applicable provisions and exclusions under Rule 80.

Does GST have to be paid every month?

Not in every case.

Monthly GSTR-3B filers generally pay their GST liability monthly.

Under QRMP, eligible taxpayers file GSTR-1 and GSTR-3B quarterly but pay tax for the first two months through the prescribed monthly payment process using Form GST PMT-06.

Composition taxpayers generally pay tax quarterly through CMP-08.

What happens if I file a GST return late?

You may have to pay a late fee for delayed filing.

If tax remains unpaid beyond the applicable date, interest may also apply. The amount depends on the return, tax liability, period of delay and applicable turnover-based limits.

Where should I check the latest GST return deadline?

Check the GST Portal and the latest CBIC or GST Council notifications before filing.

The government can extend due dates for a specific return period, group of taxpayers, State or Union Territory.