1.

Various Returns required to be filed

Form of return Person required to file return Periodicity
GSTR-1 Details of tax invoices, debit notes and credit Monthly within 11 days from end of
notes issued for supplies made by taxable month. For those who opt to file GSTR-
person (including casual taxable person) other 3B return on quarterly basis, the GSTR-
than under composition scheme 1 return should be filed by 13th of
month following the quarter -
Notification No. 83/2020-CT dated 10-
11-2020. This is w.e.f. 1-1-2021.
Nil return is required even if there are
no transactions in a month/ quarter. [Nil
return can be filed through SMS]
GSTR-2A/ This is not a return. De- tails of tax invoices, ITC can be taken on basis of invoices of
GSTR-2B debit notes and credit notes issued for supplies supplier as reflected in GSTR-
made by supplier (including casual taxable 2A/GSTR-2B. There is prohibition in
person) appear in GSTR-2A and GSTR-2B of taking ITC if in- voices are not reflected
recipient. in GSTR- 2B of recipient. Earlier,
GSTR- 2A was only for information
purposes [There was no specific
statutory provision for GSTR-2A and
GSTR-2B. Now, section 38 of CGST
Act has been specifically inserted vide
Finance Act, 2022 w.e.f. 1-10-2022]
GSTR-3B Taxable person (including casual taxable per- Monthly, within 20 days from end of
son) other than under composition scheme month for registered per- sons with
aggregate turnover exceeding Rs. five
crore in preceding financial year (within
22/24 days in respect of taxable per-
sons with aggregate turnover upto Rs.
five crores in preceding financial year
and those opting for QRMP).
Nil return is required even if there are
no transactions in a month/quarter.
GSTR-4 Taxable person under composition scheme Yearly before 30th April from end of
 financial year Nil return is to be filed
even if there are no transactions in a
month
GST CMP-08 Statement of self- assessed tax by taxable Quarterly within 18 days from close of
persons under composition scheme quarter Nil return can be filed through
SMS.
ITC-04 Details of inputs sent for job work Half yearly for those whose aggregate
turnover in preceding financial year
exceeds Rs. 5 crores and yearly for
others. The return is to be filed within
25 days from end of half year/year as
applicable-amendment wef. 1-10-2021.
Earlier, quarterly re- turn was required
for all registered persons.
GSTR-5 Return by non-resident taxable person Within 13 days from end of tax- able
period or seven days after end of
validity period of registered person
[The time limit has been reduced to 13
days by amending section 39(5) of
CGST Act, vide Finance Act, 2022
w.e.f. 1-10-2022. Earlier, the time limit
was 20 days]
GSTR-5A Taxable person supplying OIDAR services Monthly, within 20 days from end of
month
GSTR-6 Input Service Distributor Monthly, within 13 days from end of
month
GSTR-7 Return by person required to deduct tax at Within 10 days at end of each month
source under section 51
GSTR-8 Return by e-commerce operator of tax collected Within 10 days at end of each month
at source under section 52
GSTR-9 Annual Return On or before 31st December after close
of financial year. Registered persons
whose aggregate turnover in financial
year is upto Rs. two crores are exempt
 from Filing annual return for FY 2021-
22 vide 10/2022-CT dated 5-7- 2022-
[for FY 2020-21, it was exempted vide
Notification No. 31/ 2021-CT dated 30-
7-2021] This return was optional for
those with aggregate turnover upto Rs.
2 crores Notification No. 47/ 2019-CT
dated 9-10-2019 amended on 15-10-
2020.
GSTR-9A Annual Return by taxable person under com- On or before 31st December after close
position scheme of financial year. Registered persons
whose aggregate turnover in financial
year is upto Rs. two crores are exempt
from filing annual return for FY 2021-
22 vide 10/2022-CT dated 5-7-2022-
[for FY 2020-21, it was exempted vide
Notification No. 31/2021-CT dated 30-
7-2021].
GSTR-9B Annual Return by e-commerce operator who On or before 31st December after close
are required to collect TCS under section 52 of financial year. Provision notified and
made effective from 1-10-2018, but it
seems the form is not yet notified
GSTR-9C Self certified reconciliation statement by GSTR-9C is to be filed along with
registered persons whose aggregate turnover Annual Return in form GSTR-9 by
during financial year exceeds Rs. five crores registered persons whose aggregate
[Rule 80(3) of CGST Rules as substituted turnover during financial year exceeds
w.e.f. 1-8-2021] Audit report was required if Rs. five crores [till 1-8-2021, audit
annual turnover exceeded Rs. Five crores report in GSTR-9C was required).