GST Services / GST Return
Registered dealer has to file GST returns For,
| Return Form | Purpose |
|---|---|
| GSTR-1 | Details of outward supplies & (GSTR – 1A) |
| IFF (Optional) | Details of B2B Outward supplies |
| GSTR-3B | Summary return of outward supplies and ITC Claimed, Payment of tax by taxpayer & Checking of GSTR A, GSTR – 2B etc |
| CMP-08 | Statement-cum-challan to make tax payment by taxpayer registered under the composition scheme (Sec. 10 of CGST Act) |
| GSTR-4 | Return for a taxpayer registered as composition scheme under Sec. 10 of CGST Act |
| GSTR-5 | Return to be filed by non-resident taxable person |
| GSTR-5A | Return to be filed by non-resident OIDAR service providers |
| GSTR-6 | Return for an input service distributor to distribute the eligible input tax credit to its branches |
| GSTR-7 | Return to be filed by registered persons deducting tax at source (TDS) |
| GSTR-8 | Return to be filed by e-commerce operators containing details of supplies effected and the amount of tax collected at source by them |
| GSTR-9 | Annual return by a regular taxpayer |
| GSTR-9C | Self-certified reconciliation statement |
| GSTR-10 | Final return to be filed by a taxpayer whose GST registration is cancelled |
| GSTR-11 | Details of inward supplies to be furnished by a person having UIN and claiming a refund |
| ITC-04 | Statement to be filed by a principal/job-worker about details of goods sent to/received from a job-worker |
