There are several types of GST returns as detailed below with due date and frequency of filing:-
1. GSTR-1 : Details of outward supplies of taxable goods or services or both effected. This needs to be submitted monthly by 10th of next month.
2. GSTR-2 : Details of inward supplies of taxable goods or services or both claiming input tax credit. This needs to be submitted monthly after 10th of next month but before 15th of next month.
3. GSTR-3 : Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax. This needs to be submitted monthly by 20th of next month.
4. GSTR-4 : Quarterly Return for compounding taxable persons. This needs to be submitted quarterly by 18th from end of the quarter.
5. GSTR-5 : Return for Non-Resident foreign taxable persons. This needs to be submitted monthly by 20th from end of the month or within 7 days after the last day of validity of registration whichever is earlier.
6. GSTR-6 : Input Service Distributor return. This needs to be submitted monthly by 13th of next month.
7. GSTR-7 : Return for authorities deducting tax at source. This needs to be submitted monthly by 10th of next month.
8. GSTR-8 : Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (52).This needs to be submitted monthly by 10th of next month.
9. GSTR-9 : Annual Return needs be submitted by 31st Dec of next financial year.
10. GSTR-9A : Simplified Annual return by Compounding taxable persons registered under section 10. This needs to be submitted annually by 31st december of next financial year.