A return is a declaration statement that is filed by the tax payer to tax authorities to confirm his turnover or income particulars and claim any benefits like Input Tax Credit.
There are 11 types of returns in GST
GSTR1: details of outward supplies
GSTR1A: details of outward supplies as modified
GSTR2: details of inward supplies
GSTR2A: auto populated inward supplies
GSTR3: monthly returns
GSTR3A: notice to person who failed to furnish return
GSTR4: Quarterly return for Composition dealer
GSTR4A: inward supplies to Composite dealer
GSTR5: return for non-resident tax payer
GSTR6: ISD return
GSTR6A: details of inward supplies to ISD
GSTR7: returns for authorities deducting tax at source
GSTR7A: TDS certificate
GSTR-ITC1: input Tax credit claim
GSTR8: details of supplies through e-commerce
GSTR9: Annual Return
GSTR9A: simplified Annual Return
GSTR9B: Reconciliation Statement
GSTR10: final statement
GSTR11: details of inward supplies by person having UIN
Common Returns
GSTR-1 (details of outward supplies), due on the 10th of each month
GSTR-2 (details of inward supplied) due on the 15th of each month
GSTR-3 (monthly return) due on the 20th of each month
Compounding taxpayers must file GSTR-4 every quarter, on 18th of the month next to the quarter.