GST returns must be filed by any business or individual registered under the GST regime. This obligation applies to entities whose annual aggregate turnover exceeds the specified threshold limit, which is set by the tax authorities and may vary depending on the classification of the taxpayer. For instance, the threshold limit differs between standard taxpayers and those opting for the composition scheme, with composition scheme taxpayers generally having simpler filing requirements and lower compliance obligations.

How Many Returns are there under GST

Within the Goods and Services Tax (GST) framework, there are 13 different types of returns, each designed to address specific aspects of a taxpayer’s financial transactions and compliance obligations. However, it is important to note that not all taxpayers are required to file every return. The nature and number of GST returns applicable to a taxpayer depend on their category—such as regular taxpayer, composition dealer, non-resident taxable person, e-commerce operator, or Input Service Distributor—and the details of their GST registration.

Below is a snapshot of the 13 GST returns:

GSTR-1: Details of outward supplies of goods or services Monthly (for turnover above ₹5 crore or Quarterly (for turnover up to ₹5 crore under QRMP scheme)

GSTR-3B: Summary return of inward and outward supplies, with payment of tax

GSTR-9: Annual Return (Mandatory for taxpayers with turnover above ₹2 crore)

GSTR-9C: Reconciliation statement and certification by CA (Required for turnover above ₹5 crore)

CMP-08: Quarterly statement-cum-challan for tax payment

GSTR-4: Annual return for composition scheme dealers

GSTR-5: For Non-Resident Taxable Persons

GSTR-5A: For providers of online information and database access or retrieval services.

GSTR-6: For Input Service Distributors (ISD)

GSTR-7: For TDS Deductors

GSTR-8: For TCS Collectors (e-commerce operators)

GSTR-10: Final return (filed when GST registration is cancelled)

GSTR-11: For UIN holders (e.g., embassies or UN bodies) to claim a refund