- GSTR-1 Return Information with regard to outward supplies of goods and services shall be required to be reported under the aforesaid return
- GSTR-2A return is a auto-populated return which contains details of all inward supplies of goods and services (Purchases made from registered suppliers during a tax period)
- GSTR-2 return is a return where we filed details with regard to inward supplies of goods and services
- GSTR-3 return is also a monthly return for furnishing details of outward supplies
- GSTR-3B Return In order to remove the hardship to all the taxpayer, GSTR -3B Return was introduced here a summary return is required to be filed by the registered taxpayer where information with regard to inward, outward supplies, input and tax liabilities.
- GSTR-4/CMP-08 return is a return which is filed by registered taxpayers who have opted for the Composition Scheme as provided under GST Act. CMP-08 return has replaced the GSTR-4 return.
- GSTR-5 return is a return which shall be filed by the non-resident foreign taxpayers (NRF taxpayer), who are registered under GST Act and do business in India.
- GSTR-6 return is a monthly return which shall be filed by an Input Service Distributor (ISD).
- GSTR-7 return is also a monthly return which shall be filed by TDS (Tax deducted at source) deductor under GST Act.
- GSTR-8 return is a monthly return which shall be filed by E-Commerce Operators registered under the GST Act, they collect Tax at source (TCS).
- GSTR-9 return is an annual return which shall be filed by all taxpayers registered under GST.
- GSTR-9A return is an annual return for the taxpayer who opted for Composition Scheme under the GST Act in any financial year.
- GSTR-9C return is a reconciliation statement which is filed by the taxpayers registered under GST Act whose turnover exceeds the limited as provided under the Act in any financial year.
- GSTR-10 return is a return which is filed by a taxable person whose registration has been cancelled or if he has surrendered it
- GSTR-11 return is a return which is to be filed by a registered person to whom a Unique Identity Number (UIN) has been issued, this is in order to get a refund under GST Act for the goods and services purchased by them in India.
Source Taxguru
