Types of GST returns in India 2017


Government of India implemented GST or Goods and Services Tax on July 1st 2017. And this is one most important tax changes in Indian history. While under GST you should register for GST. Even you file GST return online in India. But it is better if you know more about how many returns are there in GST. As this helps you with GST returns format as well. In this article you know different types of GST returns in 2017.

Besides in this article we listed different types of Goods and Services Taxes returns. Even there is description on who should file particular return. Another plus point here is that you know last date for filing these GST returns online.

List of GSTR types in India

Below you find one table and this table indicates specifically return type along with date of filing. You can also check who should file this return. While you have knowledge of what is meaning of GST return form.

GST return types and meaning

GST Return number Meaning of GST return Who should file return Date for filing GST return
GSTR 1 This is monthly statement of Outward supplies of Goods or Services Only registered person 10th of next month
GSTR 2 Monthly statement of Inward supplies of Goods or Supplies Registered person 15th of next month
GSTR 3 Monthly return for normal tax payer Only for registered people 20th of next month
GSTR 4 This is quarterly return Taxable people who select Composition Levy 18th of month before quarter
GSTR 5 This is monthly return for non resident tax payer Non resident tax payer files it 20th of month after tax period. It is also in 7 days after registration expires
GSTR 6 GSTR 6 is monthly return for ISD or Input Service Distributor Input Service Distributor files it 13th of next month
GSTR 7 Monthly return for authorities that deduct tax at source Tax Deductor 10th of next month
GSTR 8 Furthermore this is monthly return for e commerce operator. In addition it shows supplies that effect because of it E commerce operator is responsible for it 10th of next month
GSTR 9 This is annual return Only a registered person files it. However this list does not include ISD, casual taxable person, TDS or TCS tax payer or even non resident tax payer 31st December of next Financial Year
GSTR 10 Last this is the final return Only taxable person can file this return. But registration of this person is either cancelled or surrendered In 3 months from date of cancellation or it can be 3 months from date of order of the cancellation. Whichever statement is later

You can also know how to file GST returns online as there are different GST formats now.

Things to know


You can file through GSTN. Or you use different upload tools that GSPs or GSTN provide. In addition you use regular uploading features. Tax payers must file GSTR 1 only till 10th of every month. It is so because after 10th it will freeze.


GSTR 2 auto populates from GSTR 1S that supplier of tax payers file. In addition you file GSTR 2 by 15th of each month. However authorities allow you to make changes from 10th to 15th of every month.


Between 15th and 17th of every month you add additional invoices if there are available. Besides supplier may either accept or reject additional invoices. Finally GSTR 1 of supplier changes according to invoices submitted.


On other hand GSTR 3 auto populates from GSTR 1 and GSTR 2. You can make payment either before or on 20th of each month. Finally you must file this by 20th of every month.

Points to remember

There are some rules that you follow when there is revision or changes in returns. You can keep reading to know more about it. First is that you can correct errors or other things in subsequent or later returns.

Second you can never correct after you furnish returns for September and it goes on till end of financial year. Therefore it is better that you provide correct papers to the authorities before you finally submit documents to file GST returns. In addition have idea of GST registration process online.

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