GSTR-1
(Monthly/Quarterly) |
Registered dealers (including casual & non-resident taxable persons) |
Details of outward supplies of goods or services (Sales) |
Monthly (if turnover > ₹5 Cr) or Quarterly (if turnover < ₹5 Cr) |
GSTR-3B
(Monthly) |
All regular registered taxpayers |
Summary return of all outward and inward supplies and tax liability |
Monthly |
GSTR-4
(Annual) |
Composition scheme taxpayers |
Summary of total turnover and taxes paid in the financial year |
Annually |
GSTR-9
(Annual) |
Regular taxpayers |
Consolidated details of all transactions during the financial year |
Annually |
GSTR-9C
(Reconciliation Statement) |
Taxpayers with annual turnover > ₹2 Cr |
Reconciliation between audited financials and GSTR-9 |
Annually |
GSTR-10
(Final Return) |
Taxpayers whose GST registration is cancelled or surrendered |
Final settlement of tax liabilities and stock details |
Once (upon cancellation) |