Businesses that are registered under GST have to file the GST returns monthly, quarterly, and annually based on the business. Here it is necessary to provide the details of the sales or purchases of the goods and services along with the tax that is collected and paid. Implementation of a comprehensive Income Tax System like GST in India has ensured that taxpayer services such as registration, returns, and compliance are in range and perfectly aligned.
Businesses registered under GST file returns monthly, quarterly, or annually, depending on their category. These returns detail sales, purchases, and taxes collected and paid. GST implementation in India streamlines services, aligning registration, returns, and compliance.

An individual taxpayer filing GST returns typically submits four forms: GSTR-1 for supplies, GSTR-2A (Auto draft) for purchases, GSTR-3B for tax payment and ITC claimed monthly returns, and GSTR-9 for the annual return

Types of GST Returns:
There are several types of GST returns prescribed under the GST law. The specific types of returns a business must file depend on its nature and turnover. Here are some of the most common types:

GSTR-1 (Outward Supplies Return): This return is filed by registered businesses to provide details of their outward supplies, including sales and exports. It contains information on the value of supplies made and the applicable GST.
GSTR-3B (Summary Return): GSTR-3B is a monthly summary return where businesses summarize their sales, purchases, and tax liabilities. It serves as a self-assessment tool and must be filed even if there are no sales or purchases during the month.
GSTR-4 (Composition Scheme Return): Yearly filing for composition scheme taxpayers summarizing outward supplies, inward supplies, import of services, and reverse charge supplies from April 1, 2019.
CPM-08 (Composition Scheme Return): Businesses registered under the composition scheme, which is designed for small taxpayers, file GSTR-4. It contains details of turnover and tax payable.
GSTR-7 (TDS): Monthly filing by tax deductors to declare TDS liability on inward supplies, ensuring timely credit for suppliers and issuance of TDS certificates to deductees
GSTR-8 (E-commerece): Filed by E-Commerce Operators, it reports details of taxable supplies and TCS collected on behalf of other suppliers through the platform.
GSTR-9 (Annual Return): GSTR-9 is an annual return that provides a comprehensive summary of all GST returns filed during the financial year. It is mandatory for all registered businesses.
GSTR-9C (Reconciliation Statement and Audit Report): For businesses with a turnover above a specified limit, GSTR-9C is filed along with GSTR-9. It includes a reconciliation statement and an auditor’s report.
GSTR-2A (Auto-Generated Inward Supplies Return): GSTR-2A is an auto-generated return that captures details of a business’s purchases based on the supplier’s filings. It helps businesses verify their input tax credits.