Every registered dealer needs to file GST returns for a prescribed period. If there is no business activity, the dealer has to file Nil Return. Returns can be filed through online mode. It can also be prepared offline and it can be then uploaded. The E-Return is common for CGST, SGST, IGST and other additional taxes.
Normal / Regular taxpayers (including casual taxpayers) would have to file GSTR-1, GSTR-2 and GSTR-3 (monthly Return) for each GST registration. Normal / Regular taxpayers with multiple registrations (for business verticals) within a State would have to file GSTR-1, GSTR-2 and GSTR-3 for each of the registrations separately.
| Return | For | To be filed by |
| GSTR 1 | Outward supplies made by taxpayer (other than compounding taxpayer and ISD) | 10th of the next month |
| GSTR 2 | Inward supplies received by a taxpayer (other than a compounding taxpayer and ISD) | 15th of the next month |
| GSTR 3 | Monthly return (other than compounding taxpayer and ISD) | 20th of the next month |
| GSTR 4 | Quarterly return for Compounding Taxpayer | 18th of the month next to quarter |
| GSTR 5 | Periodic return by Non-Resident Foreign Taxpayer | Last day of registration |
| GSTR 6 | Return for Input Service Distributor (ISD) | 15th of the next month |
| GSTR 7 | Return for Tax Deducted at Source | 10th of the next month |
| GSTR 8 | Annual Return | By 31st December of next FY |
| ITC Ledger of taxpayer | Continuous | |
| Cash Ledger of taxpayer | Continuous | |
| Tax ledger of taxpayer | Continuous | |
Compounding Tax Payer
Compounding taxpayers have to file a quarterly return called GSTR-4. Taxpayers otherwise eligible for the compounding scheme can opt against the compounding and file monthly returns and thereby making their supplies eligible for ITC in hands of the purchasers.
Casual/ Non – Resident Taxpayers (other than foreigners)
Casual/ Non – Resident Taxpayers (other than foreigners) would have to file GSTR-1, GSTR-2 and GSTR-3 returns for the period for which they have obtained registration. The registration of Casual/Non –Resident taxpayers will be done in the same manner as that of Normal / Regular taxpayers.
Non- Resident Taxpayers (foreigners:
Non- Resident Taxpayers (foreigners) would be required to file GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month then monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier.
Annual return (GSTR-8) will be filed by all normal / regular taxpayers. It will be based on financial records. Compounding taxpayer will also file a simple annual return.
