Types of GST Returns: A Quick Reference

GST compliance revolves around filing returns — structured forms that report sales, purchases, tax collected and tax paid, on a recurring schedule. Which forms apply to a business depends on its registration type. See the due date calendar for exactly when each is due.

For regular taxpayers

• GSTR-1 — reports outward supplies (sales) for the period. This is what populates the recipient's purchase records.
• GSTR-3B — a summary return declaring total tax liability and Input Tax Credit claimed, and the return through which tax is actually paid.
• GSTR-9 — an annual return consolidating the year's GSTR-1 and GSTR-3B filings.
• GSTR-9C — a reconciliation statement required above a turnover threshold, reconciling the annual return with audited financial statements.

For special categories

• CMP-08 & GSTR-4 — for Composition Scheme taxpayers (quarterly payment and annual return respectively).
• GSTR-5 — for non-resident taxable persons.
• GSTR-6 — for Input Service Distributors, reporting how they've distributed credit to their branches.
• GSTR-7 — for entities required to deduct tax at source (TDS).
• GSTR-8 — for e-commerce operators required to collect tax at source (TCS) on sales made through their platform.

The QRMP option

Smaller regular taxpayers below a turnover threshold can opt into the QRMP scheme (Quarterly Return, Monthly Payment) — filing GSTR-1 and GSTR-3B quarterly instead of monthly, while still paying an estimated tax amount each month via a simple challan, to avoid a large lump-sum payment at quarter-end.

Key takeaways

• GSTR-1 reports sales; GSTR-3B is the summary return that pays the tax.
• Composition, non-resident, ISD and TDS/TCS taxpayers each have their own dedicated return forms.
• QRMP lets smaller taxpayers file quarterly while still paying tax monthly.