Here is a detailed overview of various GST Returns under the Goods and Services Tax (GST) regime in India for FY 2025–26:
📋 List of GST Returns and Their Purpose
| Form | Applicable To | Purpose | Frequency | Due Date |
| GSTR-1 | Regular taxpayers | Details of outward supplies (sales) | Monthly/Quarterly | 11th of next month (monthly)13th (QRMP) |
| GSTR-3B | Regular taxpayers | Summary return of outward & inward supplies, tax liability & ITC | Monthly/Quarterly | 20th (monthly), 22nd/24th (QRMP) |
| GSTR-4 | Composition scheme taxpayers | Annual return for composition dealers | Annual | 30th April of succeeding FY |
| CMP-08 | Composition scheme taxpayers | Quarterly tax payment by composition dealers | Quarterly | 18th of month following quarter |
| GSTR-5 | Non-resident taxable persons | Return of outward and inward supplies | Monthly | 20th of next month |
| GSTR-5A | OIDAR (Online Information & Database Services) | Details of supplies to non-taxable persons in India | Monthly | 20th of next month |
| GSTR-6 | Input Service Distributors (ISD) | Details of ITC distributed | Monthly | 13th of next month |
| GSTR-7 | Persons deducting TDS under GST | TDS return and payment details | Monthly | 10th of next month |
| GSTR-8 | E-commerce operators | TCS return (Tax Collected at Source) | Monthly | 10th of next month |
| GSTR-9 | Regular taxpayers (turnover > ₹2 Cr) | Annual return | Annually | 31st December of succeeding FY |
| GSTR-9A | Composition scheme taxpayers (Discontinued) | Annual return (no longer applicable) | — | — |
| GSTR-9C | Taxpayers with turnover > ₹5 Cr | Reconciliation statement and audit certificate | Annually | 31st December of succeeding FY |
| ITC-04 | Job workers and principal manufacturers | Details of goods sent to/received from job workers | Quarterly | 25th of the month following quarter |
✅ Returns Under QRMP Scheme (for turnover < ₹5 Cr)
| Form | Purpose | Due Date |
| GSTR-1 (Quarterly) | Outward supplies | 13th of month after quarter |
| GSTR-3B (Quarterly) | Tax liability summary | 22nd/24th of month after quarter |
| PMT-06 | Tax payment for 1st 2 months of quarter | 25th of following month |
💡 Notes:
- Late filing attracts interest @ 18% p.a. and late fees (₹50/day or ₹20/day for NIL returns).
- Returns must be filed even for NIL turnover.
- E-invoicing and auto-population from GSTR-2B help streamline filing.