| GSTR-1<\/a> <\/td> | Outward Supplies Return<\/td> | This form is filed by every registered taxpayer (except those with a turnover less than the threshold limit who opt for the composition scheme, non-resident taxpayers, and input service distributors).
<\/td> | Monthly (for taxpayers with turnover above \u20b95 crore) or Quarterly (for taxpayers with turnover up to \u20b95 crore under the QRMP scheme).
<\/td> | 11th of the following month (for taxpayers with turnover above \u20b95 crore) or 13th of the month following the quarter (for taxpayers with turnover up to \u20b95 crore under the QRMP scheme).
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| GSTR-2A <\/td> | Auto-drafted Input Tax Credit<\/td> | All regularly registered taxpayers use it to check and verify the details of purchases and claim Input Tax Credit (ITC).
<\/td> | Auto-generated monthly.
<\/td> | Auto-generated, available for viewing after the 11th of the following month.<\/td><\/tr> |
| GSTR-3A <\/td> | Notice for Non-Filing<\/td> | Issued to defaulters who have not filed their GST returns (like GSTR-3B, GSTR-1, etc.).
<\/td> | As needed (only issued when there is a default).<\/td> | Issued as per default; no specific due date.
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| GSTR-3B<\/td> | Summary Return for Payment of Taxes<\/td> | All regularly registered taxpayers use it to report summary information and pay taxes monthly.
<\/td> | Monthly.
<\/td> | 20th of the following month (for taxpayers with turnover above \u20b95 crore) or 22nd or 24th of the following month (for taxpayers under the QRMP scheme, depending on the state).
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| GSTR-4A<\/td> | Auto-Drafted Inward Supplies for Composition Taxpayers<\/td> | Used by composition dealers to cross-check details provided by their suppliers.
<\/td> | Auto-generated as per supplier filings.
<\/td> | Auto-generated as per supplier filings; no specific due date.
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| GSTR-9<\/td> | Annual Return for Regular Taxpayers<\/td> | All regular registered taxpayers (except those under the Composition Scheme, casual taxpayers, and non-resident taxpayers).
<\/td> | Annually
<\/td> | 31st December of the following financial year.
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| GSTR-10<\/td> | Final Return<\/td> | Taxpayers whose GST registration has been canceled or surrendered.
<\/td> | Once, upon cancellation or surrender of GST registration.
<\/td> | Within 3 months from the date of cancellation or the date of cancellation order, whichever is later.
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