Types of GST Returns in India (2026): A Complete Guide
Filing the right GST return on time is the backbone of staying compliant under India’s Goods and Services Tax regime. But with a dozen different forms, the system can feel confusing, especially since who files what depends on your registration type, turnover and business activity. This 2026 guide from TAXAJ breaks down every major GST return, who needs to file it, how often, and the late fees you want to avoid. We also cover two big recent changes: the Invoice Management System (IMS) and the three-year filing time bar.
What is a GST return?
A GST return is a statement of your business activity that a registered taxpayer files with the tax department. It captures outward supplies (sales), inward supplies (purchases), tax collected, tax paid and Input Tax Credit (ITC) claimed. The GST portal uses these returns to calculate your liability and reconcile credit across the supply chain.
Most regular businesses file GSTR-1 and GSTR-3B. Special categories such as composition dealers, non-residents, e-commerce operators, Input Service Distributors and TDS/TCS deductors file their own dedicated forms. Let us walk through each one.
Returns filed by regular taxpayers
GSTR-1 & IFF (outward supplies)
GSTR-1 reports all your sales and outward supplies invoice by invoice. Regular filers submit it monthly by the 11th of the following month. Small taxpayers with turnover up to Rs 5 crore who opt for the QRMP (Quarterly Return, Monthly Payment) scheme file it quarterly by the 13th, and can push invoices monthly through the Invoice Furnishing Facility (IFF).
GSTR-3B (summary return & tax payment)
GSTR-3B is the monthly (or quarterly under QRMP) summary return through which you declare net liability and pay tax. Monthly filers are due on the 20th; QRMP filers are due on the 22nd or 24th of the month after the quarter, depending on the state category. From 2025, GSTR-3B is being progressively hard-locked, meaning key values auto-populate from GSTR-1 and IMS and cannot be freely edited, so accuracy in GSTR-1 matters more than ever.
GSTR-2A and GSTR-2B (ITC statements)
These are auto-drafted, read-only purchase statements you do not file. GSTR-2A is dynamic and updates continuously as suppliers file. GSTR-2B is a static statement generated on the 14th of each month and is the basis for claiming ITC. Your GSTR-2B now flows from the Invoice Management System (see below).
The Invoice Management System (IMS)
Live on the GST portal since late 2024, the IMS lets a buyer act on each inward invoice a supplier files, choosing to Accept, Reject or keep it Pending. Accepted invoices flow into your GSTR-2B and become eligible ITC; rejected or pending invoices are held back. IMS is designed to cut mismatches and wrongful credit claims, and it makes regular reconciliation a monthly habit rather than a year-end scramble. While actioning invoices is largely optional, no action generally means the invoice is treated as deemed accepted.
Returns for composition dealers
CMP-08 and GSTR-4
Businesses under the composition scheme do not file GSTR-1 or GSTR-3B. Instead they file CMP-08, a quarterly statement-cum-challan to pay tax, due by the 18th of the month following each quarter. They also file GSTR-4, an annual return, due by 30th June after the close of the financial year.
Returns for special taxpayers
- GSTR-5 – filed by non-resident taxable persons for the period of their registration, due by the 13th of the following month.
- GSTR-5A – filed by OIDAR (online information and database access) service providers supplying to unregistered Indian consumers, due by the 20th of the following month.
- GSTR-6 – filed by an Input Service Distributor (ISD) to distribute ITC to its branches, due by the 13th of the following month.
- GSTR-7 – filed by persons required to deduct TDS under GST, due by the 10th of the following month.
- GSTR-8 – filed by e-commerce operators required to collect TCS, due by the 10th of the following month.
- GSTR-11 – filed by holders of a Unique Identity Number (UIN), such as embassies, to claim refunds on their purchases.
Annual and final returns
GSTR-9 & GSTR-9C
GSTR-9 is the annual return consolidating the year’s monthly filings; it is mandatory for regular taxpayers with turnover above Rs 2 crore and due by 31st December of the next financial year. GSTR-9C is a self-certified reconciliation statement between the annual return and audited accounts, required where turnover exceeds Rs 5 crore, filed alongside GSTR-9.
GSTR-10 (final return)
When a registration is cancelled or surrendered, the taxpayer must file GSTR-10, a one-time final return, within three months of the cancellation date or order, whichever is later.
GST return types at a glance
| Return | Who files | Frequency | Due date |
|---|---|---|---|
| GSTR-1 | Regular taxpayers | Monthly / Quarterly (QRMP) | 11th (monthly), 13th (quarterly) |
| GSTR-3B | Regular taxpayers | Monthly / Quarterly (QRMP) | 20th, or 22nd/24th (QRMP) |
| GSTR-2B | Auto-drafted (no filing) | Monthly | Generated 14th |
| CMP-08 | Composition dealers | Quarterly | 18th of next month |
| GSTR-4 | Composition dealers | Annual | 30th June of next FY |
| GSTR-5 | Non-resident taxable persons | Monthly | 13th of next month |
| GSTR-5A | OIDAR providers | Monthly | 20th of next month |
| GSTR-6 | Input Service Distributors | Monthly | 13th of next month |
| GSTR-7 | TDS deductors | Monthly | 10th of next month |
| GSTR-8 | E-commerce operators (TCS) | Monthly | 10th of next month |
| GSTR-9 | Regular taxpayers (turnover > Rs 2 crore) | Annual | 31st December of next FY |
| GSTR-9C | Turnover > Rs 5 crore | Annual | With GSTR-9 |
| GSTR-10 | On cancellation of registration | Once | Within 3 months of cancellation |
| GSTR-11 | UIN holders | As applicable | 28th of next month |
Late fees and interest
Missing a deadline is costly. For GSTR-1 and GSTR-3B, the late fee is Rs 50 per day (Rs 25 CGST + Rs 25 SGST), reduced to Rs 20 per day for nil returns, subject to caps that scale with turnover (from Rs 500 for nil returns up to Rs 10,000 for larger taxpayers). On unpaid tax, interest runs at 18% per annum (24% in cases of excess or wrongful ITC). GSTR-9 late fees range from Rs 50 to Rs 200 per day based on turnover. Late fees must be paid in cash and cannot be set off against ITC.
The three-year filing time bar
A major change now in force: the GST portal permanently blocks any return filed more than three years after its original due date. This applies across GSTR-1, GSTR-3B, GSTR-4, GSTR-5/5A, GSTR-6, GSTR-7, GSTR-8 and GSTR-9/9C. Once a period is time-barred, you cannot file, correct or claim ITC for it, with no appeal mechanism. If you have any pending old returns, clear them immediately.
Getting your GST registration and filings right from day one saves a great deal of trouble later. If you are just starting out or need help staying compliant, our team can handle your GST registration and return filing end to end so you never miss a deadline.
Frequently asked questions
Which GST returns does a regular business have to file?
Most regular taxpayers file GSTR-1 (outward supplies) and GSTR-3B (summary and tax payment), either monthly or quarterly under the QRMP scheme, plus the annual GSTR-9 if turnover exceeds Rs 2 crore.
Do I need to file a return even if there were no sales?
Yes. GST returns must be filed even for a period with zero activity. You file a nil return, and a nil GSTR-3B or GSTR-1 can usually be filed quickly by SMS or on the portal. Late fees still apply if a nil return is filed after the due date.
What is the difference between GSTR-2A and GSTR-2B?
Both are auto-drafted purchase statements you do not file. GSTR-2A is dynamic and keeps updating as suppliers file, while GSTR-2B is static, generated on the 14th, and is the reference for claiming ITC for that period.
What happens if I do not act on invoices in the IMS?
If you take no action, an invoice is generally treated as deemed accepted and flows into your GSTR-2B. Reviewing and reconciling invoices in the IMS each month helps ensure you claim only genuine, eligible credit and avoid mismatches.
Can I still file a very old pending GST return?
Only if it is within three years of its original due date. Under the time-bar rule, the portal permanently disables filing beyond that window, so any old pending returns should be filed without delay.
