In India, Goods and Services Tax (GST) returns are classified into several classes based on the nature of the taxpayer’s business and turnover. The common GST return categories are:

GSTR-1: This return covers outbound supplies, or sales made by the taxpayer. It comprises information about sales invoices issued throughout the reporting period. Taxpayers must file GSTR-1 monthly or quarterly, depending on their turnover.

GSTR-3B is a summary return that includes information about both outgoing and inbound supplies, input tax credit (ITC) claims, and tax payable for the reporting period. Every ordinary taxpayer must file it on a monthly basis.

GSTR-4: This return is for composition scheme taxpayers, who are small firms with a turnover less than a certain level. GSTR 4 is a quarterly return. The GSTR-4 is a quarterly return that outlines the taxpayer’s outward supplies and tax payable.

GSTR-5: GSTR-5 is for non-resident taxpayers who do business in India. It comprises information about outgoing supplies, inward supplies, and taxes paid by non-resident taxpayers during the reporting period. It is submitted monthly.

GSTR-6: This return is for input service distributors (ISDs) that distribute ITC to their branches or units. GSTR-6 contains information about ITC distributed and received by the ISD. It is submitted monthly.

GSTR-7: GSTR-7 is for taxpayers who must deduct tax at the source (TDS) from payments made to suppliers. It comprises information about TDS deducted and paid to the government during the reporting period. It is submitted monthly.

GSTR-8: This return is for e-commerce operators who are obligated to collect tax at the source (TCS) on transactions conducted through their platforms. GSTR-8 contains information on TCS collected and paid to the government. It is submitted monthly.

GSTR-9: GSTR-9 is an annual return that summarizes all GST transactions during the fiscal year. It includes information about outward and inward supplies, taxes paid, and ITC claimed. All regular taxpayers are required to file GSTR-9.

GSTR-9A: This return is for composition scheme taxpayers. GSTR-9A is an annual return that summarizes the taxpayer’s turnover and tax payable for the financial year.