Return
GSTR-1
Filed for disclosing details of outward supplies, essentially the sales.
GSTR-3B
A summarised return that outlines both sales and purchases, inclusive of tax payments.
GSTR-4
Applicable to those under the Composition Scheme, summarizing turnover and corresponding tax.
GSTR-5
For non-resident taxpayers conducting taxable transactions in India.
GSTR-6
Used by Input Service Distributors for detailing input tax credit distribution.
GSTR-7
For entities required to deduct
TDS under GST.
GSTR-8
To be filed by e-commerce operators reporting transactions on their platform.
GSTR-9
An annual comprehensive return summarizing all periodical filings over the fiscal year.
GSTR-10
The final return upon cancellation or surrender of GST registration.
GSTR-11
For those with a Unique Identity Number, claiming refunds on their purchases.
CMP-08
A quarterly statement for Composition Scheme taxpayers detailing tax liability.
ITC-04
For manufacturers to declare details about goods dispatched to and received from a job worker.
GSTR-2A (dynamic)
For manufacturers to declare details about goods dispatched to and received from a job worker.
GSTR-2B (static)
Provides a fixed snapshot of inward supplies based on the suppliers' filings.