Forms & Returns
GST Returns Guide
GSTR-1, GSTR-3B, GSTR-4, and the annual return — who files which form, when it is due, and what happens if you miss the deadline.
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 returns
GSTR-1
Outward supplies return — B2B invoices, B2C large invoices, export invoices, and debit/credit notes. Filed quarterly or monthly.
GSTR-3B
Summary return with tax payment — combines sales, purchases, ITC claim, and tax liability. Filed monthly by most taxpayers.
GSTR-4
Quarterly return for composition scheme taxpayers — simplified return with turnover, tax, and ITC details filed once every quarter.
GSTR-2A
Auto-generated statement of inward supplies — populated from suppliers' GSTR-1. Auto-populates your ITC claim.
GSTR-9
Annual return — comprehensive summary of all outward supplies, ITC, and tax paid during the financial year.
GST REG-01
Application for GST registration — Form 13 for regular registration, changes to registration, or cancellation.
Sources
Sources: CGST Act 2017 · CGST Rules 2017 · CBIC circulars · GSTN portal. Last reviewed by FinWiz24 Research Desk.