Forms & Returns
GST Returns Guide
GSTR-1, GSTR-3B, GSTR-4, GSTR-2A, and GSTR-9 — who files each form, when it is due, and what it means for your GST compliance.
Introduction
GST returns are filed on the GST portal. Choosing the right form, filing on time, and avoiding common errors matters — late filing attracts interest and late fees that add up quickly. Below is a plain-English guide to every GST return.
GST return explainers
GSTR-1
Outward supplies return — reporting every sale as an invoice, B2B vs B2C, amendments, and due dates.
GSTR-3B
Monthly summary return — how net GST is computed, how GSTR-2B limits ITC claims, and cash ledger payment.
GSTR-4
Quarterly return for Composition Scheme taxpayers — flat rates, no ITC, who qualifies.
GSTR-2A
Auto-generated inward supplies statement — how it differs from GSTR-2B and how to reconcile it.
GSTR-9
Annual return — annual reconciliation of all monthly filings, who must file, and the 31 December deadline.
Sources
- CGST Act 2017
- CGST Rules 2017
- GST portal at gst.gov.in
Last reviewed by FinWiz24 Research Desk.