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A GST Return is a document that every GST-registered business in India must file with the tax authorities. It includes details of sales, purchases, input tax credit (ITC), and taxes paid or payable. Filing GST returns on time ensures your business remains compliant, avoids penalties, and helps you claim ITC benefits smoothly.
| Form | Applicability | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | For all regular taxpayers to furnish details of outward supplies (sales) | Monthly / Quarterly (under QRMP scheme) | 11th of the next month / 13th of the month after the quarter |
| GSTR-2A / 2B | Auto-generated statement of inward supplies (purchases) – view only for ITC claim | Monthly | Auto-populated, available on GST portal |
| GSTR-3B | For all regular taxpayers to declare summary of sales, ITC and tax liability | Monthly | 20th of the next month |
| GSTR-4 | For taxpayers registered under the Composition Scheme | Annually (before FY 2019–20 it was quarterly) | 30th April of the following financial year |
| GSTR-5 | For Non-Resident taxable persons | Monthly | 20th of the next month |
| GSTR-6 | For Input Service Distributors (ISD) | Monthly | 13th of the next month |
| GSTR-7 | For persons required to deduct TDS under GST | Monthly | 10th of the next month |
| GSTR-8 | For E-commerce operators required to collect TCS | Monthly | 10th of the next month |
| GSTR-9 | Annual return for regular taxpayers | Annually | 31st December of the next financial year |
| GSTR-9C | Reconciliation statement & audit report (if turnover exceeds threshold) | Annually | 31st December of the next financial year |
| GSTR-10 | Final return for taxpayers whose GST registration has been cancelled | One-time | Within 3 months of cancellation |
| GSTR-11 | For persons with Unique Identification Number (UIN) claiming refund | As applicable | 28th of the following month |
📌 Note: Due dates may be extended or revised by Government notifications. Always check the latest updates before filing.
| GST Rate | Applicable Categories & Items |
|---|---|
| Nil 🟢 | – Individual health & life insurance – 33 essential drugs & rare medicines (e.g., Agalsidase beta, Imiglucerase) – Educational materials (exercise books, notebooks, pencils, erasers, maps, globes, etc.) |
| 5% 🔵 | – Daily essentials (toothpaste, soaps, shampoo, dairy spreads) – Baby care items (diapers, napkins, feeding bottles) – Pre-packaged snacks (namkeens, bhujia, mixtures) – Sewing machines & parts – Agricultural goods (tractors, tyres, drip irrigation, sprayers, bio-pesticides) – Medical supplies (thermometer, glucometer, diagnostic kits, spectacles, oxygen) – Selected medicines (Faricimab, Pertuzumab, Fluticasone combo, etc.) |
| 18% 🟠 | – Small vehicles (cars ≤1200cc/1500cc, 2/3-wheelers, goods vehicles) – Consumer electronics (TVs >32″, ACs, dishwashers, projectors, monitors) – Coal, lignite, peat – High-value textiles & garments (>₹2,500) – Specialty paper & paperboards |
| 40% 🔴 | – Sin goods (tobacco, pan masala, aerated/caffeinated/fruit-based beverages) – Luxury items (large cars, motorcycles >350cc, yachts, aircraft, pistols) – Gambling & betting (casinos, IPL, online gaming, race clubs) – Leasing/rental of high-GST goods (without operator |
🟢 Nil GST (Exempt)
🔵 5% GST (Essential/Concessional)
🟠 18% GST (Standard)
🔴 40% GST (Luxury/Sin/Demerit)
GSTIN (Goods and Services Tax Identification Number)
PAN (Permanent Account Number) of the business
Business registration certificate
Trade name & registered office address
Sales invoices (outward supplies) with GST rate, HSN/SAC code, invoice number & date
Purchase invoices (inward supplies) from suppliers with GST details
Credit notes & debit notes issued during the return period
Proof of tax paid on purchases
Import/export documents (if applicable)
ITC ledger statements from GST portal
Challan copies (GST PMT-06) for tax paid
Electronic cash/credit ledger details from GST portal
E-way bills generated (if applicable)
Bank account details (for refunds)
HSN/SAC code summary for goods & services supplied
⚠️ Note: The list above is general. Required documents may differ based on the type of GST return (GSTR-1, GSTR-3B, GSTR-9, etc.) and the nature of the business.
Filing GST returns can be time-consuming and complicated, especially with frequent updates in GST rules. At Just Think Business ITES Solution, we provide end-to-end support to make GST compliance simple, accurate, and stress-free for you.
✅ Expert Consultation – Guidance on the correct type of GST return to file (GSTR-1, GSTR-3B, GSTR-9, etc.) based on your business.
✅ Accurate Data Preparation – Verification of sales, purchase, ITC, and challan details to avoid errors.
✅ Timely Filing – On-time submission of monthly, quarterly, and annual returns to prevent penalties.
✅ Input Tax Credit (ITC) Optimization – Helping you claim maximum eligible ITC.
✅ Dedicated Compliance Support – Continuous updates on GST notifications, amendments, and due dates.
✅ Affordable Packages – Cost-effective GST filing services suitable for startups, MSMEs, and large enterprises.
✅ Personalized Assistance – A dedicated team to handle queries, corrections, and reconciliations.
👉 With Just Think Business ITES Solution, you can focus on growing your business while we take care of your GST compliance.
A GST Return is a document that taxpayers registered under GST must file with the government. It contains details of sales, purchases, input tax credit, and tax paid.
All GST-registered businesses, including regular taxpayers, composition scheme taxpayers, and casual taxable persons, must file GST returns according to their category.
GSTR-1: Outward supplies of goods and services.
GSTR-2A/2B: Auto-drafted inward supplies (for reference).
GSTR-3B: Monthly summary of inward and outward supplies, tax liability, and ITC claimed.
GSTR-4: Quarterly return for composition scheme taxpayers.
GSTR-9: Annual return for regular taxpayers.
Our fees start at competitive rates depending on the complexity and volume of transactions. Contact us for a tailored quote.
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Just Think Business ITES Solution and its partners are a private consultancy firm and not a government entity. Information provided is based on best knowledge and is subject to change by government authorities.
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