We know that GST has been implemented in India w.e.f 01.07.2017.

In GST various types of returns are required to be filed.

These returns are required to be filed on monthly, quarterly, annual as well as on one
time basis depending upon the occurrence of some events (like transitional forms, ITC
returns etc).
Below table gives a snapshot of various types of returns required to be filed by different
types of taxpayer.

S. Type of Taxpayer Periodicity of Return

N
Monthly Quarterly Annual Final As and when
Return required

1 Regular/ Normal GSTR-3B, ITC-04 GSTR-9, GSTR- Tran-1, Tran-

Taxpayer GSTR-1, GSTR- 10 2, Tran-3,
GSTR-2 (withheld), 9C ITC-01, ITC-
GSTR-3 (withheld) 02, ITC-03

2 Composition – GSTR-4 GSTR- GSTR- ITC-01

Taxpayer 9A 10

3 Non- Resident GSTR-5 – – GSTR- –

Taxpayer 10

4 Online Information GSTR-5A – – GSTR- –

provider 10

5 Input Service GSTR-6 – – GSTR- –

Distributor 10

6 Tax Deductor GSTR-7 – – GSTR- –

10

7 E-Commerce GSTR-8 – GSTR- – –

Operator (TCS) 9B
The type of return has been classified into 3 parts:
1. Regular Returns– These returns are required to be filed on monthly, quarterly or
annual basis
2. Transitional (One time) Returns– These returns were required to be filed on one
time basis at the time of implementation of GST (in July 2017) to enable claiming of ITC
on Inputs.
3. ITC (Input Tax Credit) Returns– These returns are required to be filed under
following circumstances:
1. for Job work,
2. transfer of business,
3. changing from Regular to composition taxpayer and vice versa,
4. newly registered person, and
5. cases where taxable goods / services becomes exempt or exempt goods/ services
becomes taxable.
The detail of return forms, frequency, applicability for taxpayers, due dates and
reference of relevant section and Rules of CGST Act and Rules are tabulated below
1) Regular Returns- These returns are required to be filed on monthly, quarterly or
annual basis

Return Particulars Frequency CGST Due Date Applicable

Form Act for
and
Rules

GSTR- Details of outward Monthly Sec 11th* of the next Normal/

1 supplies > Rs 1.5 Crore 37, month with effect from Regular
Rule October 2018 Taxpayers
59 *Previously, the due date
was 10th

Details of outward Quarterly Sec Last date of month

supplies <= Rs 1.5 (However he 37, subsequent to the quarter
Crore can opt to Rule
file on 59
monthly
basis at
beginning of
the year)

GSTR- Details of inward Monthly Sec 15th of the next Normal/

2 supplies 38, month (Deferred till Regular
Rule further advice) Taxpayers
60

GSTR- Monthly return Monthly Sec 20th of the next Normal/

3 39(1), month (Deferred till Regular
Rule further advice) Taxpayers
61

GSTR- Monthly summary Monthly Sec 20th of the next Normal/

3B return 39(1), month (to be continued Regular
Rule till GSTR-3 becomes Taxpayers
61 applicable)

GSTR- Return under the Quarterly Sec 18th of the month Composition
4 composition levy 39(2), succeeding quarter taxpayer
 Rule
62

GSTR- Return by non-resident Monthly Sec 20th of the next month or Non-
5 tax payers [foreigners] 39(5), within 7 days after expiry Resident
Rule of registration, whichever taxpayer
63 is earlier

GSTR- Return by persons Monthly Sec 20th of the next month Online
5A providing online 39(5), information
information and Rule and database
database access or 64 access or
retrieval services retrieval
services

GSTR- Return by input service Monthly Sec 13th of the next month Input service
6 distributors 39(4), distributors
Rule
65

GSTR- Return for TDS Monthly Sec 10th of the next month Tax Deductor
7 39(3),
Rule
66

GSTR- Return for TCS Monthly Sec 10th of the next E-Commerce
8 52, month (effective from Operator
Rule 01.10.2018)
67

GSTR- Annual return Annually Sec 31st December of the Normal/

9 44, next Financial Year (FY Regular
Rule 17-18 extended till Taxpayers
80 30.06.19)

GSTR- Annual Return by Annually Sec 31st December of the Composition

9A composition taxpayer 10, next Financial Year (FY taxpayer
Rule 17-18 extended till
80 30.06.19)

GSTR- Annual Return by E- Annually Sec 31st December of the E-Commerce

9B Commerce Operator 52, next Financial Year (Not Operator
Rule applicable for FY 17-18
80 since sec 52 became
applicable wef 01.10.18)

GSTR- Annual return along Annually Sec 31st December of the Normal/
9C with the copy of 35(5), next Financial Year (FY Regular
Audited Annual Rule 17-18 extended till Taxpayers
accounts and a 80 30.06.19) having
reconciliation turnover > Rs
 statement 2 Crore

GSTR- Final Return Once, when Sec Within 3 months of the Registered
10 GST 45, date of cancellation or person whose
Registration Rule date of cancellation order, registration
is cancelled 81 whichever is later. has been
or cancelled
surrendered

GSTR- Details of inward Monthly Rule 28th of the month Person

11 supplies to be 82 following the month for having UIN
furnished by a person which statement is filed
having UIN and
claiming a refund
2) Transitional (One time) Returns- These returns were required to be filed on one
time basis at the time of implementation of GST (in July 2017) to enable claiming of ITC
(Input tax Credit) on Inputs.

Return Particulars Frequency CGST Act Due Date Applicable for

Form and Rules

TRAN Declaration of ITC One Time Sec 140, 27.12.2017. Normal/ Regular
1 availed on opening Return Rule 117 However for Taxpayers
input, input services and technical glitch
Capital Goods in respect cases till
of which duty paying 31.03.2019
document is available

TRAN Declaration of ITC One Time Sec 140, 30.06.2018. Normal/ Regular
2 availed on opening input basis (for 6 Rule 117 However for Taxpayers
in respect of which duty consecutive technical glitch
paying document is not months) cases till
available 30.04.2019

TRAN Declaration of CTD One Time NA 60 days from By manufacturer

3 (Credit Transfer Return 01.07.2017 who issues CTD
Document) issued by and dealer
manufacturer and dealer availing credit
availing such CTD based on such
CTD
3) ITC (Input Tax Credit) Returns- These returns are required to be filed under
following circumstances:
1. for Job work,
2. transfer of business,
3. changing from Regular to composition taxpayer and vice versa,
4. newly registered person, and
5. cases where taxable goods / services becomes exempt or exempt goods/ services
becomes taxable.

Return Particulars Frequency CGST Due Date Applicable for

Form Act and
Rules

ITC 01 Declaration for claim As and Sec 18, 30 days from date 1) Newly registered
of input tax credit when Rule 40 of becoming person, or
under sub-section (1) Required eligible for ITC 2) person converting
of section 18 from Composition to
Regular Taxpayer, or
3) where exempt
supply becomes
taxable

ITC 02 Declaration for As and Sec 18, As and when Transferor of

transfer of ITC in when Rule 41 Required Business
case of sale, merger, Required
demerger,
amalgamation, lease
or transfer of a
business under sub-
section (3) of section
18

ITC 03 Declaration for As and Sec 18, As and when 1) Person opting for
intimation of ITC when Rule 44 Required composition from
reversal/payment of Required Regular scheme, or
tax on inputs held in 2) person whose
stock, inputs output goods /
contained in semi- services from taxable
finished and finished becomes exempt.
goods held in stock
and capital goods
under sub-section (4)
of section 18

ITC 04 Return of Job work Quarterly Rule 45 25th of the month Registered
details succeeding manufacturers,
quarter showing the details
of inputs or capital
goods dispatched or
received from a job
worker