How many types of gst returns with examples: Periods, Filing Dates & CGST Rules

How Many Types of GST Returns with Examples: Periods, Filing Dates & CGST Rules

The Goods and Services Tax (GST) has transformed India’s indirect tax system, making tax compliance more streamlined and transparent. All GST‑registered taxpayers should file certain returns, depending on the nature of their business, turnover, or the type of registration they have taken. In this article "How Many Types of GST Returns with Examples: Periods, Filing Dates & CGST Rules", You will cover GST return forms of this particular category, the period of each form, its due dates, and various applicable sections and rules of the CGST Act. Practical examples, along with explanations, will be provided for you to easily relate these concepts with practical business concerns.

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Why GST Returns Matter

A GST return is a periodic declaration submitted on the GST portal that details your:

Outward Supplies (Sales)
Inward Supplies (Purchases)
Output Tax (on Sales)
Input Tax Credit (ITC) on Purchases

Accurate and timely filing not only helps you claim the appropriate credits but also ensures that the government has the data to reconcile tax liabilities. Filing requirements, return periods, and deadlines are set under the CGST Act, 2017—particularly under Section 39—and the detailed provisions appear in the CGST Rules, 2017.

Major GST Return Forms, Covered Periods, Filing Dates & CGST Provisions

Below is a concise guide to the major GST returns along with examples, the period covered by each, their deadlines, and the applicable legal references.

1. GSTR‑1: Outward Supplies Return

What It is: Used to report all sales (or outward supplies) including invoice‑wise details, debit/credit notes, and amendments. This form allows the government and your buyers to verify transactions and claim ITC accordingly.
Example: A furniture manufacturer, reports all its sales invoices for the month of April in its GSTR‑1. This detailed report enables its business customers to claim the correct input tax credits on their own returns.
Return Period: Covers the entire month (e.g., April 1–May 31) or quarter (for eligible small taxpayers).
Filing Date:

Monthly Filers: Due by the 11th day of the following month (e.g., May 11 for April supplies).
Quarterly Filers (QRMP scheme): Due by the 13th day of the month every following the quarter’s end.

Legal Reference: Filing is mandated under Section 39 of the CGST Act, 2017 and the detailed procedures are prescribed in the CGST Rules, 2017 (see, for example, Rule 37 and related provisions).

2. GSTR‑2A: Auto‑Populated Inward Supplies Statement

What it is: A dynamic, view‑only statement generated from your suppliers’ GSTR‑1 filings. It shows details of all purchases (inward supplies) received.
Example: Checks its GSTR‑2A to verify that all purchases made from raw material suppliers appear correctly for claiming ITC, even though this form is not editable.
Return Period: Automatically compiled for each month based on supplier filings.
Filing Date: Not separately filed; it is auto‑generated and serves as a reference to reconcile ITC.
Legal Reference: Although not filed by the taxpayer, its generation is mandated under the return filing framework defined in Section 39 and the associated CGST Rules, 2017.

3. GSTR‑2B: Static ITC Statement

What it is: A static, monthly statement that shows the final value of ITC eligible for claim. Unlike GSTR‑2A, the figures here do not change.
Example: Before filing its monthly tax payment, downloads GSTR‑2B to ensure that the ITC claimed in its summary return (GSTR‑3B) is accurate.
Return Period: Generated for every month once supplier data is consolidated.
Filing Date: Though auto‑generated, it becomes available typically by the 12th of the following month.
Legal Reference: Its framework follows the overall return filing regime under Section 39 and the CGST Rules, 2017.

4. GSTR‑2: (Currently Suspended)

What it is: Originally intended for reporting inward supplies with editable details. Filing of GSTR‑2 has been suspended After Auguest 17.
Example: Previously, a textile manufacturer would have used GSTR‑2 to declare its purchases. Now, buyers refer to GSTR‑2A/2B for reconciliation.
Legal Reference: The suspension does not change the statutory requirement under Section 39 of the CGST Act, but its filing procedure has been put on hold as per amendments in the CGST Rules, 2017.

5. GSTR‑3: (Currently Suspended)

What It Is: As per the the Act, that monthly summary return that provided consolidated details of both outward (GSTR 1) and inward supplies(GSTR 2) along with ITC. It was auto‑generated by combining data from GSTR‑1 and GSTR‑2 filings.
Example: A business once used GSTR‑3 to compare totals from detailed returns, but its filing has been suspended. Now, regular taxpayers use GSTR‑3B.
Legal Reference:It continues under the suspension norms of Section 39 of the CGST Act and the relevant provisions of the CGST Rules-'2017.

6. GSTR‑3B: Summary Return

What it is: A simplified monthly return where taxpayers declare aggregate sales, input tax credits, and the net tax payable. It is used for tax payments.
Example: Is monthly outward supplies, claims ITC based on supplier data, and files GSTR‑3B. For instance, if sales generate ₹1,20,000 in tax and ITC is ₹40,000, the net payable is ₹80,000, which is then paid by the due date.
Return Period: Covers one complete month (e.g., April 1–April 30).
Filing Date:

All Taxpayers: Due by the 20th of the following month (e.g.,April 20 for March supplies).
QRMP Scheme: For eligible small taxpayers, quarterly filing options are available with deadlines varying by category.

Legal Reference: Filing is required under Section 39 of the CGST Act, 2017 and detailed by the CGST Rules, 2017 (commonly referenced under Rule 37 for payment-related returns).

7. GSTR‑4: Composition Scheme Return

What it is: A simplified annual (or quarterly, as amended earlier) return for businesses that opt for the Composition Scheme. such type of taxpayers pay a fixed rate on turnover and cannot claim ITC.
Example: A local grocery store, Fresh Mart, with a turnover under the threshold, files GSTR‑4 to report its consolidated sales and pay the tax at a predetermined rate.
Return Period: Covers the entire financial year (or each quarter, depending on the scheme parameters).
Filing Date:

Annual Return: Due by April 30 of the following financial year.
Quarterly Challan (CMP-08): Taxpayers can Filed by the 18th of the month following each quarter.

Legal Reference: The requirement is prescribed under Section 39 of the CGST Act and the provisions for the Composition Scheme in the CGST Rules, 2017.

8. GSTR‑5: Non‑Resident Taxpayer Return

What It Is: Filed by non‑resident taxable persons who undertake business in India. It is included details of both outward (Sales) and inward supplies (Purchse).
Example: A foreign IT consulting company providing services in India uses GSTR‑5 to declare its taxable supplies and corresponding tax liabilities.
Return Period: Covers one month (e.g., March 1–March 31).
Filing Date: Due by the 20th of the following month.
Legal Reference: Mandated under Section 39 of the CGST Act, 2017 with specific requirements detailed in the CGST Rules, 2017 for non‑resident entities.

9. GSTR‑5A: Return for OIDAR Service Providers

What it is: A summary return for non‑resident providers of online information and database access (OIDAR). It covers supplies of online services.
Example: An international streaming service providing content in India files GSTR‑5A to report its online supplies and the associated tax.
Return Period: One full month (e.g., April).
Filing Date: Due by the 20th of the following month.
Legal Reference: Filing is based on the framework set out under Section 39 of the CGST Act, 2017 and detailed under the relevant rules in the CGST Rules, 2017.

10. GSTR‑6: Input Service Distributor (ISD) Return

What it is: Filed by ISDs to distribute the ITC received among their branch offices. This ensures accurate credit sharing.
Example: A multi‑location corporate entity files GSTR‑6 each month to declare how much ITC is allocated to each branch from the centralized pool.
Return Period:Covers one month.
Filing Date: Due by the 13th of the following month.
Legal Reference: ISD returns are mandated under Section 39 of the CGST Act along with specific guidelines provided in the CGST Rules, 2017.

11. GSTR‑7: TDS Deductor Return

What it is: Required from taxpayers who are obligated to deduct Tax Deducted at Source (TDS) under GST. It is to be reporte the TDS amounts deducted on payments made.
Example: A consulting firm deducts TDS when making payments to independent professionals and files GSTR‑7 to declare the deducted tax.
Return Period: Covers one month.
Filing Date: Due dates by the 10th of the following month.
Legal Reference: Filing is prescribed under Section 39 of the CGST Act, 2017 and the detailed rules for TDS reporting in the CGST Rules, 2017.

12. GSTR‑8: E‑Commerce Operator Return

What it is: Used by e‑commerce operators who collect Tax Collected at Source (TCS) on behalf of sellers. It includes details of supplies made through their platform.
Example: An online marketplace, ShopEasy, files GSTR‑8 every month to report sales facilitated on its platform and the TCS collected on behalf of its sellers.
Return Period: Covers one month.
Filing Date: Due dates by the 10th of the following month.
Legal Reference: Like other returns, GSTR‑8 is mandated under Section 39 of the CGST Act and the applicable provisions in the CGST Rules, 2017.

13. GSTR‑9: Annual Return for Regular Taxpayers

What it is: A consolidated annual return that includes all details of outward supplies, inward supplies, ITC claimed, and taxes paid during the financial year.
Example: A mid‑sized manufacturer gathers all monthly returns (GSTR‑1 and GSTR‑3B data) for the entire fiscal year and files GSTR‑9 by December 31 of the following year.
Return Period: Covers the full financial year.
Filing Date: Due by December 31 of the next financial year.
Legal Reference: The annual return is required under Section 39 of the CGST Act, with detailed rules available in the CGST Rules, 2017.

14. GSTR‑9A: Annual Return for Composition Scheme Taxpayers

What it is: Similar to GSTR‑9 but tailored for composition dealers who opt for the simplified compliance scheme.
Example: A small textile merchant under the composition scheme submits GSTR‑9A to report its consolidated annual sales and pay tax at the fixed turnover rate.
Return Period: Covers the entire financial year.
Filing Date: Due date filling by December 31 of the following financial year.
Legal Reference: Filed under the section of Section 39 of the CGST Act and the related guideline given in the CGST Rules, 2017.

15. GSTR‑9C: Reconciliation Statement

What it is: A detailed reconciliation statement and certification required for taxpayers with an annual turnover above ₹5 crores. GSTR-9 can ensure that the numbers in the audited financial statements reconcile with those on it.
Example: A large manufacturing company with high turnover files GSTR‑9C along with GSTR‑9. A Chartered Accountant certifies that its audited accounts reconcile perfectly with GST filings.
Return Period: Covers the entire financial year.
Filing Date: As per CGST Act 2017, Due date filling by December 31 of the following financial year.
Legal Reference: The requirements of Section 39 of the CGST Act are beckoned in the CGST Rules, 2017.

16. GSTR‑10: Final Return

What it is: GSTR 10 should be filed by a taxpayer whose GST registration has been cancelled or surrendered. It has to detail all closing balances and outstanding liabilities.
Example: When XYZ Sales Pvt Ltd discontinues its business and cancels its GST registration, it must file GSTR‑10 to settle any pending tax liabilities and officially exit the GST system.
Return Period:Covers the final period until cancellation.
Filing Date: As per Act 2017, GSTR 10 should be filed within 3 months from the date of cancellation or cancellation order, whichever is earlier.
Legal Reference: The final return requirement falls under Section 39 of the CGST Act, 2017 and its related rules.

17. GSTR‑11: UIN Holder Return

What it is: Applicable to persons issued a Unique Identification Number (UIN), such as foreign diplomatic missions, to claim refunds on GST paid on purchases.
Example: A foreign embassy uses GSTR‑11 to submit details of inward supplies and claim the appropriate refund on GST paid.
Return Period: Covers the month for which the purchases are recorded.
Filing Date: Due date by the 28th of the month following the reporting month.
Legal Reference: as other returns, filing is given as per Section 39 of the CGST Act and CGST Rules, 2017.

Bringing It All Together

Each GST return is tailored to capture specific details of a taxpayer’s business activities and tax liabilities. Here’s a quick summary table for regular returns:

Return Form	Return Period	Filing Deadline	Applicable CGST Provision
GSTR-1	Monthly (or Quarterly)	Monthly: 11th of next month Quarterly: 13th after quarter	Section 39 (CGST Act, 2017) + CGST Rules, 2017 (e.g., Rule 37)
GSTR-3B	Monthly	20th of next month	Section 39 (CGST Act, 2017) + CGST Rules, 2017
GSTR-4	Annual (or Quarterly for Challan CMP-08)	Annual: By April 30 of following FY Quarterly: 18th of month after quarter	Section 39 (CGST Act, 2017) + Composition Scheme guidelines
GSTR-5 / 5A	Monthly	20th (5) or 20th (5A) of next month	Section 39 (CGST Act, 2017) + specific provisions for NR entities
GSTR-6	Monthly	13th of next month	Section 39 (CGST Act, 2017) + CGST Rules, 2017
GSTR-7	Monthly	10th of next month	Section 39 (CGST Act, 2017) + TDS provisions
GSTR-8	Monthly	10th of next month	Section 39 (CGST Act, 2017) + Rules for E‑commerce operators
GSTR-9 / 9A / 9C	Annual	31st December of next FY	Section 39 (CGST Act, 2017) + Annual return provisions
GSTR-10	Final (at cancellation)	Within 3 months of cancellation	Section 39 (CGST Act, 2017) + Final return rules
GSTR-11	Monthly	28th of the next month	Section 39 (CGST Act, 2017) + CGST Rules, 2017

Note: The specific rule numbers (e.g., Rule 37) may vary slightly as amendments occur; however, all returns are fundamentally based on Section 39 of the CGST Act, 2017 and the corresponding CGST Rules, 2017.

Final Thoughts

Understanding each type of GST return—including the period it covers, its filing deadline, and the relevant CGST legal provisions—is essential for maintaining smooth business operations and ensuring full compliance with GST laws by this article "How Many Types of GST Returns with Examples: Periods, Filing Dates & CGST Rules". With regular reconciliation (for example, matching GSTR‑1 details against GSTR‑3B), you can minimize errors and avoid penalties such as late fees or even suspension of your GSTIN.

By keeping accurate records and using integrated accounting software or professional services, businesses of every size—from small composition dealers to large enterprises—can confidently manage their GST returns and optimize their tax credits.

How many types of gst returns with examples: Periods, Filing Dates & CGST Rules