The most common returns will be GSTR 1, 2 ,3, 4 & 9. All businesses need to submit GSTR 1, GSTR 2 & GSTR every month. GSTR 4 needs to be submitted every quarter and GSTR 9 is to be submitted on an online basis.
Below is a table of all the forms you would need to fill and file under the latest GST regime:
Form Type/Number | What To File | Who Should File | Due Date |
GSTR - 1 | Outward Sales | By Suppliers | 10th of next month |
GSTR - 2 | Purchases made | By Recipients | 15th of next month |
GSTR - 3 | Monthly return of what went out and what came in (supplies) + payable tax amount | By all businesses | 20th of next month |
GSTR - 4 | Compound GST return | By all businesses | 18th of every quarter |
GSTR - 5 | GST returns | By taxable non-residents | 20th of next month |
GSTR - 6 | GST returns | Input Service Distributor | 16th of next month |
GSTR - 7 | GST returns | TDS deductors | 10th of next month |
GSTR - 8 | Supplies + taxes collected via e-commerce platform | E-commerce operators/ tax collectors | 10th of next month |
GSTR - 9 | Annual GST returns | By all businesses | 31st Dec of financial year |
You can view model forms here. The forms will be available in the GST network (GSTN) and you will need to file them at the portal regularly.