What are the GST returns, their due dates, and names?

Question

Accepted Answer

GST returns are periodic filings that businesses must submit to report their GST transactions and pay any tax due.

GSTR-1: Monthly return for outward supplies, detailing sales made by the taxpayer.
GSTR-2: Monthly return for inward supplies, detailing purchases made by the taxpayer (currently suspended).
GSTR-3: Monthly summary return combining GSTR-1 and GSTR-2 (currently suspended).
GSTR-3B: Simplified monthly return for summary of outward and inward supplies, used for tax payment.
GSTR-4: Quarterly return for composition scheme taxpayers, reporting total sales and tax payable.
GSTR-5: Monthly return for non-resident taxable persons, detailing their sales and tax liabilities.
GSTR-6: Monthly return for input service distributors, reporting the distribution of input tax credits.
GSTR-7: Monthly return for tax deductors at source, detailing TDS deducted and paid.
GSTR-8: Monthly return for e-commerce operators, reporting the supplies made through their platform.

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