Details of Different GST Return and Who Should File it ?

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Mentioned below are the details for filing of various GSTRs who is liable to file it. Do take a look:

ReturnDescriptionWho files
GSTR-1Monthly statement of outward supplies of goods and servicesRegistered Person
GSTR-2Monthly statement of inward supplies of goods and servicesRegistered Person
GSTR-3/3BMonthly return for a normal taxpayerRegistered Person
CMP-08Quarterly returnComposition Dealer
GSTR-5Monthly return for a non-resident taxpayerNon-resident taxpayer
GSTR-6Monthly return for an ISDISD
GSTR-7Monthly return for authorities deduction tax at sourceTax Deductor
GSTR-8Monthly statement by e-commerce operator depicting supplies effecting through itE-Commerce Operator
GSTR-9Annual ReturnRegistered persons ( other than ISD, TDS,TCS taxpayer, casual taxable person and non-resident taxpayer)
GSTR-10Final ReturnTaxable person whose registration has been surrender or cancelled
GSTR-9AAnnual ReturnTaxable person opting for Composition Scheme or Alternative Composition scheme

 

 


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