GST return is a form that a taxpayer registered under the Goods and Services Tax (GST) law must file for every GSTIN that he is registered. In short, the number and types of GST return that a business/professional must file is based on the type of taxpayer registered. There are 22 types of GST returns prescribed under the GST Rules Out of them, only 11 GST returns are active, 3 suspended, and 8 view-only in nature.

The number and types of GST return that a business/professional must file is based on the type of taxpayer registered. These types include regular taxpayer, composition taxable persons, e-commerce operators, TDS deductor, non-resident taxpayer, Input Service Distributor(ISD), casual taxable persons, etc.


GSTR 1