Filing GST returns is mandatory for registered taxpayers in India. Each type of return serves a specific purpose. Here’s an easy-to-read overview:

• GSTR-1: Filed for outward sales (B2B and B2C). Must be filed before GSTR-3B of the following month; late filing attracts fees.

• GSTR-1A: Used to correct mismatches between GSTR-1 and customers’ GSTR-2 (15–17th of next month).

• GSTR-2: Monthly return for purchases and inward supplies.

• GSTR-2A: Auto-generated return showing purchases based on supplier’s GSTR-1.

• GSTR-2B: Auto-generated statement for claiming Input Tax Credit (ITC).

• GSTR-3: Consolidated monthly return showing sales, purchases, ITC, and tax liability.

• GSTR-3A: Notice issued if monthly GST returns are not filed.

• GSTR-3B: Simplified summary return for inward and outward supplies.

• GSTR-4: Quarterly return for taxpayers under composition scheme.

• GSTR-4A: Auto-generated return for composition dealers.

• GSTR-5: Filed by non-resident foreign taxpayers for sales and imports in India.

• GSTR-6: Monthly return for Input Service Distributors (ISDs).

• GSTR-7: Filed for TDS deductions and related payments.

• GSTR-8: Monthly return for e-commerce operators to report supplies and tax collected.

• GSTR-9: Annual return consolidating monthly filings.

• GSTR-9A: Annual return for composition taxpayers.

• GSTR-9B: Annual return for e-commerce operators collecting tax.

• GSTR-9C: Audit return for taxpayers with turnover exceeding ₹2 crores.

• GSTR-10: Final return filed when cancelling GST registration.

• GSTR-11: Monthly return for taxpayers with UIN (e.g., foreign embassies).

This structure helps you know which return applies to your business and ensures timely compliance.