Master list of GST return forms
Show all returns in one tableBest for quick scanning, bookmarking, and snippet-style answers.
Show all returns in one table
Best for quick scanning, bookmarking, and snippet-style answers.
This is a quick reference list. Filing frequency and applicability can change via notifications/extensions and your portal profile — always verify before filing.
| Return | Purpose | Who files | Frequency | Type | Notes |
|---|---|---|---|---|---|
| GSTR-1 | Outward supplies (sales) | Regular taxpayers | Monthly / Quarterly (profile) | Common | QRMP: Quarterly filing may be available (generally up to ₹5 Cr, subject to portal profile). |
| GSTR-3B | Summary return + tax payment | Regular taxpayers | Monthly / Quarterly (profile) | Common | QRMP: Quarterly return with monthly payment may apply (subject to profile/rules). |
| IFF | Upload B2B invoices early (QRMP) | QRMP taxpayers (optional) | Month 1 & 2 of quarter | Conditional | Helps buyers see ITC earlier via portal statements. |
| PMT-06 | Monthly payment (QRMP) | QRMP taxpayers (profile-dependent) | Monthly (for month 1 & 2 generally) | Conditional | Actual usage varies by portal settings and category. |
| CMP-08 | Composition payment statement | Composition taxpayers | Quarterly | Common | — |
| GSTR-4 | Composition annual return | Composition taxpayers | Annual | Common | Common due date: 30 June of next FY (verify extensions). |
| GSTR-9 | Annual return (regular) | Regular taxpayers (if applicable) | Annual | Conditional | Applicability depends on rules/thresholds/category. Verify on portal. |
| GSTR-9C | Reconciliation statement (audit) | Certain taxpayers (if applicable) | Annual | Conditional | Depends on rules/thresholds. Verify requirement on portal. |
| GSTR-6 | ISD return (distribute ITC) | Input Service Distributor (ISD) | Monthly | Special | — |
| GSTR-7 | TDS return (GST) | TDS deductors (as applicable) | Monthly | Special | — |
| GSTR-8 | TCS return (e-commerce) | E-commerce operators (TCS) | Monthly | Special | — |
| GSTR-5 / 5A | Non-resident / OIDAR returns | NRTP / OIDAR taxpayers | Monthly | Special | — |
| GSTR-10 | Final return (cancellation) | On cancellation/surrender (if applicable) | Once | Special | — |
| GSTR-11 | UIN return | UIN holders (if applicable) | Monthly | Special | — |
Tip: Use the calendar to confirm deadlines that apply to your profile.
View GST Calendar Quick Comparison: Regular vs Composition
| Factor | Regular Taxpayer | Composition Scheme |
|---|---|---|
| Common filings | GSTR-1 & GSTR-3B | CMP-08 & GSTR-4 |
| Frequency | Monthly / Quarterly (QRMP) | Quarterly payment + Annual return |
| Invoice / ITC | Tax invoice + ITC eligible (subject to rules) | No ITC; limited invoicing rules |
| Best for | B2B, ITC-heavy, inter-state supplies, exports | Small traders with simple operations (if eligible) |
Tip: If you’re not sure, use the wizard above and then verify your filing profile on the GST portal.
The Essentials
GSTR-1
ReturnOutward Supplies (Sales)
Who: Regular taxpayers
When: Monthly / Quarterly
Details of invoices issued: B2B, B2C, exports, credit notes. Impacts your buyer’s ITC visibility.
Pro Tip: If customers need ITC quickly, keep GSTR-1 on time.
GSTR-3B
ReturnSummary Return + Tax Payment
Who: Regular taxpayers
When: Monthly / Quarterly
A summary of outward and inward supplies and the net tax payable. This is commonly the key payment return.
Pro Tip: Late filing often triggers late fees and interest — check your due dates regularly.
QRMP
IFF
ReturnInvoice Furnishing Facility
Who: QRMP taxpayers (optional)
When: Month 1 & 2 of a quarter
Optional facility to upload B2B invoices in the first two months of the quarter to help buyers get ITC visibility sooner.
QRMP
PMT-06
PaymentChallan-cum-Statement
Who: QRMP taxpayers
When: Monthly (generally)
A monthly tax payment form used under QRMP (typically for month 1 and 2). Actual usage depends on portal profile.
Reminder
QRMP details (IFF/PMT-06) can vary by profile and changes over time. Always confirm on the GST portal and check deadlines in the calendar.
Composition Scheme
Due date note
GSTR-4 is due on 30 June of the next financial year (FY 2024–25 onwards). Extensions can happen — verify in the portal and the GST calendar.
CMP-08
PaymentQuarterly Payment
Who: Composition dealers
When: Quarterly
A quarterly statement used to pay tax under the composition scheme.
GSTR-4
ReturnAnnual Return (Composition)
Who: Composition dealers
When: 30th June of next FY
Annual consolidated return for composition dealers, summarizing turnover and tax paid via CMP-08.
Composition scheme eligibility depends on turnover and business type. If you’re unsure, use the GST Eligibility tool and verify with your CA.
Annual & Specialized
GSTR-9
ReturnAnnual Return
Who: Regular taxpayers (if applicable)
When: Annual
Consolidated annual return (applicability may depend on turnover/category).
GSTR-9C
ReturnReconciliation Statement
Who: Certain taxpayers (if applicable)
When: Annual
Reconciliation between audited financials and GST returns, if applicable based on rules/thresholds.
GSTR-6
ReturnISD Return
Who: Input Service Distributor
When: Monthly
Filed by an ISD to distribute ITC to units/branches as per rules.
GSTR-7
ReturnTDS Return
Who: TDS deductors
When: Monthly
For entities required to deduct TDS under GST.
GSTR-8
ReturnTCS Return
Who: E-commerce operators
When: Monthly
For e-commerce operators collecting TCS under GST.
GSTR-5 / 5A
ReturnNon-resident / OIDAR
Who: Non-resident taxable persons / OIDAR
When: Monthly
Special returns for non-resident taxable persons and OIDAR service providers.
For specialized categories (NRTP/OIDAR/ISD/TDS/TCS), applicability can be nuanced. Use this guide as a starting point, then confirm on the portal or with your CA.
How to File GST Returns (Step-by-Step)
1
Confirm your filing profile
Check your taxpayer type (Regular/Composition/QRMP/ISD etc.) and return filing frequency.
2
Prepare invoices & ITC data
Keep sales invoices, purchase registers, and reconcile ITC using the portal’s statements where applicable.
3
File the right form
Common sequence: GSTR-1 (sales details) and GSTR-3B (summary + payment). QRMP/Composition differs.
4
Verify deadlines and avoid penalties
Due dates can shift. Always confirm in the portal and check your compliance calendar.
Pro move
Use the GST Calendar to see what’s due now and what’s coming next.
Frequently Asked Questions
Do I need to file GSTR-1 and GSTR-3B every month?
Most regular taxpayers file GSTR-1 (sales details) and GSTR-3B (summary tax payment). Frequency can be monthly or quarterly under QRMP. Always confirm your filing profile in the GST portal.
What is QRMP and what do I actually do every month?
Under QRMP, you file returns quarterly, but you typically pay tax monthly (PMT-06) and may upload B2B invoices via IFF in the first two months of the quarter. Exact actions depend on your profile and portal settings.
Which returns are for Composition Scheme taxpayers?
Composition taxpayers usually pay tax quarterly via CMP-08 and file an annual return in GSTR-4. Due dates can change via notifications/extensions, so always verify on the portal or your compliance calendar.
Who needs to file GSTR-9 annual return?
GSTR-9 applicability depends on your annual turnover and category. Some taxpayers may be exempt or optional. Confirm the latest thresholds and your profile in the GST portal/CBIC updates.
If I have nil sales, do I still need to file returns?
In many cases, yes—nil returns may still be required based on your registration and filing profile. Not filing can trigger late fees and compliance actions. Verify your obligations in the GST portal.
Can I “revise” a GST return after filing?
GST returns typically cannot be revised like an income tax return. Corrections are usually done through amendments in subsequent periods (subject to rules). Consult your CA for complex cases.
Missed a Deadline?
Start with the calendar
Check what was due, what’s due next, and plan a catch-up sequence. This reduces “domino effect” penalties.
Check deadlinesValidate GSTINs before filing
A lot of filing issues start with wrong GSTIN/state codes on invoices. Clean your vendor/customer list fast using the validator.
Open GSTIN ValidatorAccuracy & Sources
This page is an educational guide to help you identify common GST return forms. Due dates, thresholds, and applicability can change via notifications/relaxations and special cases. For time-sensitive details, always verify on the official portal.
Primary references
- GST Portal (gst.gov.in) — filing services and official verification.
- CBIC — notifications, circulars, and official updates.
See our Accuracy Policy for how we review and update content.
Last reviewed: 26 Jan 2026