GST Return Forms - Quick Reference for Practitioners
1. Basic Return Forms Under GST
| Form No. | Return Name | Who Files It? | Due Date | Purpose |
|----------|--------------------------|----------------------------------|--------------------------------|---------------------------------------------------|
| GSTR-1 | Outward Supplies Return | Regular Taxpayer | 11th of next month (monthly) | Details of sales (outward
supplies) |
| GSTR-2A | Auto-drafted Purchases | Auto-populated (view only) | NA | Purchase details based on supplier's
GSTR-1 |
| GSTR-2B | Static ITC Statement | Auto-populated (view only) | 14th of next month | Input Tax Credit eligibility
|
| GSTR-3B | Monthly Summary Return | Regular Taxpayer | 20th of next month | Summary of sales, purchases,
tax & ITC |
| GSTR-4 | Annual Return | Composition Taxpayer | 30th April (after FY) | Annual summary for composition
dealers |
| CMP-08 | Quarterly Payment | Composition Taxpayer | 18th of month after quarter | Payment of self-assessed tax
|
| GSTR-5 | Non-Resident Return | Non-Resident Taxable Person | 20th or 7 days after expiry | Sales & purchases by
non-resident |
| GSTR-6 | ISD Return | Input Service Distributors | 13th of next month | Distribution of input tax credit
|
| GSTR-7 | TDS Return | TDS Deductors | 10th of next month | TDS deducted and deposited
|
| GSTR-8 | TCS Return | E-commerce Operators | 10th of next month | TCS collected on supplies
|
| GSTR-9 | Annual Return | Regular (>Rs.2 Cr turnover) | 31st Dec of next FY | Annual GST summary return
|
| GSTR-9C | Audit Reconciliation | Regular (>Rs.5 Cr turnover) | 31st Dec of next FY | Reconciliation with audited
financials |
| GSTR-10 | Final Return | Cancelled Registration | Within 3 months of cancellation| Closure of GST registration
|
| GSTR-11 | UIN Holder Return | UN/Embassies with UIN | 28th of next month | Refund claim on inward supplies
|
2. Other Important Practical Forms
| Form | Purpose |
|----------|---------------------------------------------------------------|
| ITC-01 | Claim ITC when becoming liable to pay tax |
| ITC-02 | Transfer of ITC on business transfer |
| ITC-03 | ITC reversal when switching to composition scheme |
| ITC-04 | Declaration for job work (goods sent/received back) |
GST Return Forms - Quick Reference for Practitioners
| REG-01 | Application for GST Registration |
| REG-06 | GST Registration Certificate |
| RFD-01 | Refund Application |
| PMT-06 | Challan for GST tax payment |
3. Return Forms by Taxpayer Category
| Category | Relevant Forms |
|----------------------|-----------------------------------------|
| Regular Taxpayer | GSTR-1, GSTR-2A, GSTR-2B, GSTR-3B, GSTR-9, GSTR-9C |
| Composition Taxpayer | CMP-08, GSTR-4 |
| ISD | GSTR-6 |
| TDS/TCS | GSTR-7, GSTR-8 |
| Non-Resident | GSTR-5 |
| UIN Holder | GSTR-11 |
| Closure | GSTR-10 |
