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.