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  • Jul 29

GST Return – What is GST Return?

All GST Registered business have to file monthly or quarterly GST returns and an annual GST return based on the type of business. These GSTR filings are done online on the GST portal

A GST return is a document containing details of all income/sales and/or expenses/purchases that a GST-registered taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate net tax liability.

Under GST, a registered dealer has to file GST returns that broadly include:

  • Purchases
  • Sales
  • Output GST (On Sales)
  • Input GST (GST paid on purchases)

How many returns are there under GST?

There are 13 returns under GST. They are the GSTR-1, GSTR-3B, GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7, GSTR-8, GSTR-9, GSTR-10, GSTR-11, CMP-08, and ITC-04. However, all returns do not apply to all taxpayers. Taxpayers file returns based on the type of taxpayer/type of registration obtained. 

Most commonly GST return filed by taxpayer in normal business.these are as follows:

Return Form



Due Date


Details of outward supplies of taxable goods and/or services affected.


11th of the next month.

Quarterly (If opted under the QRMP scheme)

13th of the month succeeding the quarter.

IFF (Optional by taxpayers under the QRMP scheme)

Details of B2B supplies of taxable goods and/or services affected.

Monthly (for the first two months of the quarter)

13th of the next month.


Summary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer.


20th of the next month.

Quarterly (For taxpayers under the QRMP scheme)

22nd or 24th of the month succeeding the quarter***


Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act.


18th of the month succeeding the quarter.


Return to be filed by e-commerce operators containing details of supplies effected and the amount of tax collected at source by them.


10th of the next month.


Annual return by a regular taxpayer.


31st December of the next financial year.

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Frequently Ask Questions (FAQ's)

A: No, a person without GST registration can neither collect GST from his customers nor can claim any input tax credit of GST paid by him.
A: ISD stands for Input Service Distributor and has been defined under Section 2(61) of the CGST/TSGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately.
A: Yes, the ISD registration is for one office of the taxpayer which will be different from the normal registration.
A: In case registration is granted; applicant can download the Registration Certificate from the GST common portal.
A: Yes. In terms of Section 28, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars within a period of 15 common working days from the date of receipt of application for amendment. It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the certificate of registration shall stand amended upon submission of application in the GST common portal.
A: The transferee or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from the date of such transfer or succession. (Section 22(3)).
A: Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.
A: Only in cases where the proper officer feels the need for such verification but after the grant of registration. Wherever the proper officer feels so, he may get such verification done and the verification report along with other documents, including photographs, shall be uploaded in FORM GST REG-30 on the Common Portal within fifteen working days following the date of such verification.
A: Specified due date for filing of Form GSTR-3B is the 20th day of the subsequent month.
A: Yes, It is mandatory to file GSTR-3B even if there is no business in the Particular tax period.
A: Yes, Nil return can be filed by you if you have not made any outward supply and have not received any Goods/Services and do not have any tax liability.
A: You are not required to enter all details of inward taxable supply. Only details of Eligible and Ineligible ITC need to be declared in the table of GSTR-3B.
A: Form GSTR-3B once filed cannot be revised. Adjustment, if any, may be done while filing Form GSTR-3B for the subsequent period.
A: GSTR-1 is a monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.
A: Every registered taxable person, other than an input service distributor/ composition taxpayer/persons liable to deduct tax u/s 51 / persons liable to collect tax u/s 52 is required to file GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.
A: You can opt for Quarterly filing of Form GSTR-1 under following condition:  If your turnover during the preceding financial year was up to Rs. 1.5 Crore or  If you are registered during the current financial year and expect your aggregate turnover to be up to Rs. 1.5 Crores
A: B2B supply refers to supply transactions between registered taxable entities/persons (Business-to-Business supplies).
A: B2C supply refers to supply transactions between a Registered Supplier and an Unregistered Buyer (Business-to-Consumer)
A: Yes, a tax payer can have multiple series of tax invoices in a financial year. There is no limit on the number of series of tax invoices that one can have in a financial year.
A: Yes, the invoice number has to be of maximum length of 16 characters and the allowable characters are alphanumeric and special characters of dash and slash.
A: Form GSTR-2A is a system generated Statement of Inward Supplies for a recipient. Form GSTR-2A will be generated in below scenarios: *When the supplier uploads the B2B transaction details in their Form GSTR-1 / 5 *ISD details will be auto-populated on submission of Form GSTR-6 by their Input Service Distributor *TDS & TCS details will be auto-populated on filing of Form GSTR-7 & 8 respectively by the counter party. *Auto-population of Import of goods from overseas, on bill of entry, as received from ICEGATE Portal of Indian Customs.
A: 1. Any/all invoices uploaded by supplier in their Form GSTR-1/ GSTR-5 will be visible in Form GSTR-2A. However, ISD details will be auto-populated to Form GSTR-2A on submission of Form GSTR-6, only. 2. When the counterparty has submitted/ filed their return: Invoices available in Form GSTR-2A will continue to be available for viewing. 3. Detail of TDS and TCS credit receipt will be available in Form GSTR-2A (Part C) of the recipient after filing of Form GSTR 7/8 by the counter party. 4. Auto-population of Import of goods data in Part D, as received from ICEGATE Portal of Indian Customs.
A: No, you don’t have to file Form GSTR-2A. It is a read-only document provided to you, so that you have a record of all the invoices received from various suppliers in a given tax period.
A: Following details are available in Form GSTR-2A, in following sections: a. PART A – auto-populated from Form GSTR-1/5 (refer to 2.1) b. PART B – auto-populated from Form GSTR-6 (ISD credits received) c. PART C – auto-populated from Form GSTR-7 and GSTR-8 d. PART D – auto-populated based on ICEGATE Portal of Indian Customs.
A: Below tables are available under Part-D of Form GSTR-2A: *Import of goods from overseas on bill of entry: Displays all the details related to import of goods from overseas on bill of entry, as received from ICEGATE Portal of Indian Customs. *Inward supply of goods from SEZ units / developers on bill of entry: Displays all the details related to inward supply of goods from SEZ units or developers on bill of entry, as received from ICEGATE Portal of Indian Customs.
A: Form GSTR-2B is an auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his/her suppliers in their respective Form GSTR-1 & Form GSTR-5 and ITC received through Form GSTR-6. The statement will indicate availability of Input Tax Credit to the registered person against each document filed by his/her suppliers and the Input Service Distributor (ISD). Form GSTR-2B also contains information on import of goods from the ICEGATE system including inward supplies of goods received from SEZ Units / Developers.
A: No, you don’t have to file Form GSTR-2B. It is only a read-only static auto-drafted ITC statement which indicates the availability of Input Tax Credit to you against each document filed by your suppliers and ITC received through ISD.
A: Form GSTR-2B is available only for the following types of taxpayers: *Normal taxpayers *SEZ taxpayers *Casual taxpayers
A: Navigate to Services> Returns > Returns Dashboard > File Returns > GSTR 2B Tile to view and download Form GSTR-2B statement of a tax period. Note: Form GSTR-2B statement for a particular tax period is available for view and download only after the Form GSTR-2B gets generated for that tax period.
A: Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.
A: Form GSTR-9 is to be filed by a person who is registered as a normal taxpayer, including SEZ unit or SEZ developer and the taxpayers who have withdrawn from the composition scheme to normal taxpayer any time during the financial year. Note: *Composition taxpayers can file Annual Return in Form GSTR-9A. *Annual Return is not required to be filed by casual taxpayer / Non Resident taxpayer / ISD/ OIDAR Service Providers.
A: Form GSTR-9 is required to be filed by every person registered as normal taxpayer. However, certain class of taxpayers may be exempted from filing Form GSTR-9 by way of Notifications issued by Government of India from time to time. Form GSTR-9C is required to be filed by every registered person whose aggregate turnover is above a certain threshold during the financial year, as notified by way of Notifications issued by Government of India from time to time. Such taxpayers are required to get their accounts audited by Chartered Accountant or Cost Accountant and need to submit a copy of audited annual accounts and reconciliation statement.
A: Yes, it’s mandatory to file Form GSTR-9 for normal taxpayers. It may, however, be made optional for taxpayers having AATO up to a certain threshold, from time to time.
A: Pre-conditions for filing of Form GSTR-9 are: *Taxpayer must have active GSTIN during the relevant financial year as a normal/regular taxpayer even for a single day. *Taxpayer has filed all applicable returns i.e. Form GSTR-1/IFF and Form GSTR-3B of the relevant financial year before filing the Annual Return.
A: Nil Form GSTR-9 can be filed for the Financial year, if you have: - *NOT made any outward supply (commonly known as sale); AND *NOT received any goods/services (commonly known as purchase); AND *NO other liability to report; AND *NOT claimed any credit; AND *NOT claimed any refund; AND *NOT received any order creating demand; AND *There is no late fee to be paid etc.
A: Below table in Form GSTR-9 has auto-populated data, from Form GSTR-2A of the relevant financial year: Table no. 8A: ITC as per GSTR-2A (Table 3 & 5 thereof)
A: After Form GSTR-9 is filed: *ARN is generated on successful filing of the return in Form GSTR-9. *An SMS and an email is sent to the taxpayer on his registered mobile and email id. *Electronic Cash ledger and Electronic Liability Register Part-I will get updated on successful set-off of liabilities (Late fee only). *Filed form GSTR-9 will be available for view/download in PDF and Excel format.
A: TDS filing involves providing an annual statement to the Income Tax Department detailing any tax deductions taken out when making specific payments such as salary, rent or professional fees.
A: Yes, TDS returns may be revised in order to correct errors or omissions; however, there is a time limit on their revision; therefore it's essential that they abide by it.
A: Online TDS forms can be downloaded directly from the Income Tax Department's official website in both PDF and Excel formats.
A: Electronically filing TDS returns with the Income Tax Department is known as filing E-TDS returns and it is mandatory for entities with multiple deductees. How can I file E-TDS returns? ; To file electronic TDS returns, the TDS Return Utility software allows you to prepare, validate, and generate an electronic file in accordance with prescribed format for upload to Income Tax Department's website.