Kanakkupillai - Categories of GST Return Filing in India 
                     Categories of GST Return Filing in India
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GSTR-1
 GSTR-1 is for reporting details of all outward supplies of goods and 
services made, or sales transactions made during a tax period, and also 
for reporting debit and credit notes issued. It is to be filed by all 'normal 
taxpayers' except in the case of small taxpayers with turnover up to 
Rs.1.5 crore in the previous financial year.
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GSTR-2
 GSTR-2 is the return including details of all inward stocks of goods and 
services, like purchases made from certified suppliers during a tax period 
which based on data filed by the suppliers in their GSTR-1 return. It is a read-
only return, and no action should be taken.
 Frequency: Monthly
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GSTR-3
 GSTR-3 is a monthly self-declaration to be listed, for providing compiled details 
of all outward stocks made, input tax credit claimed, tax account defined and 
taxes paid. It is to be registered by all normal taxpayers enrolled under GST.
  Frequency: Monthly
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GSTR-4
 It is the return that has to file by taxpayers who possess opt for the 
'Composition Scheme' under GST. It is the return which has replaced the now 
erstwhile GSTR-4. 
 Frequency: Quarterly
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GSTR-5
 It is the return to be filed by non-resident foreign taxpayers under GST carrying 
business transactions in India. It acquires of all outward supplies made; inward 
stocks received, credit/debit notes, tax liability and taxes paid. 
 Frequency: Monthly
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GSTR-6
 It is a monthly return to be filed by an 'Input Service Distributor' (ISD). It will 
concede details of input tax credit received and distributed by the ISD. 
 Frequency: Monthly
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GSTR-7
 It is a monthly return to be filed by persons required to deduct TDS (Tax 
deducted at source) under GST. It will contain details of TDS deducted, the TDS 
liability payable and paid and TDS refund claimed if any. 
 Frequency: Monthly
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GSTR-8
 GSTR-8 is a monthly return that has to file by e-commerce operators registered 
under the GST (TCS). It will contain details of all supplies made through the E-
commerce platform, and the TCS received on the same. 
 Frequency: Monthly
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GSTR-9
 It is the annual return to be filed by taxpayers registered under GST. It is to filed 
by all taxpayers registered under GST*, *The 37th GST Council meeting decided 
to make GSTR-9 filing optional for businesses with turnover up to Rs.2 crore in 
FY 17-18 and FY 18-19. It will include details of all external supplies made, 
inside stock goings received. It is an accumulation of all the monthly or 
quarterly returns by filing GSTR-1, GSTR-2A, GSTR-3B during that year. It is 
required to be, except taxpayers who have opted for the Composition Scheme, 
Casual Taxable Persons, Input Service Distributors, Non-resident Taxable 
Persons and Persons paying TDS under section 51 of CGST Act.
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GSTR-10
 It is to be filed by a taxable person whose registered has been cancelled or 
surrendered. 
 Rate: Three months from the date of cancellation of the order.
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GSTR-11
 It is the return to be filed by persons who have been allotted a Unique Identity 
Number (UIN) to get a refund under GST for the goods and assistance 
purchased by them in India. UIN is a distribution made for foreign diplomatic 
embassies not liable to tax in India, to get a refund of taxes. GSTR-11 will 
contain details of inward supplies received, and refund claimed.
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