How Do I File GST Returns?


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.

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