Who Should File GST Returns?

In India, any person or business registered under the Goods and Services Tax (GST) is required to file GST returns. Here’s a breakdown of who must file:

1. Regular Taxpayers
Businesses with an annual turnover above the prescribed threshold (generally ₹40 lakh for goods, ₹20 lakh for services, with variations based on state).

Required to file monthly or quarterly returns (GSTR-1, GSTR-3B, etc.).

2. Composition Scheme Taxpayers
Small businesses with turnover up to ₹1.5 crore (₹75 lakh in some states).

Required to file quarterly returns (CMP-08) and an annual return (GSTR-4).

3. Casual Taxable Persons
Individuals or businesses supplying goods/services occasionally without a fixed place of business in the state.

Must file returns for the period they are registered.

4. Non-Resident Taxable Persons
Foreign businesses or individuals making taxable supplies in India.

Must file GSTR-5 for the period of registration.

5. Input Service Distributors (ISD)
Entities distributing input tax credit to different branches.

Required to file GSTR-6.

6. E-Commerce Operators
Platforms facilitating sales on behalf of other sellers (like Amazon, Flipkart).

Must file GSTR-8 and possibly GSTR-1 & 3B if they also sell directly.

7. Tax Deductors at Source (TDS) and Tax Collectors at Source (TCS)
Government departments or e-commerce platforms required to deduct or collect GST.

Must file GSTR-7 (TDS) or GSTR-8 (TCS).

Even if there is no business activity, registered persons must file Nil Returns.