Details of Different GST Return and Who Should File it ?
Mentioned below are the details for filing of various GSTRs who is liable to file it. Do take a look:
Return | Description | Who files |
GSTR-1 | Monthly statement of outward supplies of goods and services | Registered Person |
GSTR-2 | Monthly statement of inward supplies of goods and services | Registered Person |
GSTR-3/3B | Monthly return for a normal taxpayer | Registered Person |
CMP-08 | Quarterly return | Composition Dealer |
GSTR-5 | Monthly return for a non-resident taxpayer | Non-resident taxpayer |
GSTR-6 | Monthly return for an ISD | ISD |
GSTR-7 | Monthly return for authorities deduction tax at source | Tax Deductor |
GSTR-8 | Monthly statement by e-commerce operator depicting supplies effecting through it | E-Commerce Operator |
GSTR-9 | Annual Return | Registered persons ( other than ISD, TDS,TCS taxpayer, casual taxable person and non-resident taxpayer) |
GSTR-10 | Final Return | Taxable person whose registration has been surrender or cancelled |
GSTR-9A | Annual Return | Taxable person opting for Composition Scheme or Alternative Composition scheme |
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