What is a GST Return?

A GST Return is a document that a taxpayer is required to file with the tax administrative authorities, containing details of income/sales and expenses/purchases. It helps in calculating the taxpayer's tax liability under the Goods and Services Tax (GST). The GST return filing process is critical for both compliance and to claim input tax credit.

GSTR-1: For reporting details of outward supplies of goods and services. Filed monthly or quarterly.

GSTR-2A: An auto-generated form for the recipient based on the GSTR-1 filed by the supplier.

GSTR-2B: A static monthly statement for input tax credit, reflecting data from GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8, and the ICEGATE system.

GSTR-3B : A summary return for reporting the monthly summary of outward and inward supplies along with the payment of tax liability.

GSTR-4: Filed annually by taxpayers opting for the Composition Scheme.

GSTR-5 : For non-resident taxable persons to declare their outward supplies and tax liability.

GSTR-6 : Filed by Input Service Distributors (ISD) to furnish details of input tax credit distributed.

GSTR-7 : Filed by persons required to deduct tax at source (TDS) under GST.

GSTR-8 : Filed by e-commerce operators required to collect tax at source (TCS).

GSTR-9 : An annual return for regular taxpayers to consolidate information furnished in the monthly/quarterly returns during the year.

GSTR-9C : A reconciliation statement between the annual returns and the audited financial statements, filed by taxpayers whose turnover exceeds ₹2 crores.