| Type | Particulars |
|---|---|
| GSTR 1 | Details of outward supplies of taxable goods and/or services effected |
| GSTR 2 | The tax payer should fill this return to claim input tax credit for the GST paid on his purchases. |
| GSTR 3B | This is the month to month return containing summary of GSTR1 and 2. It is submitted on finalization of sale and purchase figures. |
| GSTR 4 | This is the quarterly return to be recorded by composite vendors. |
| GSTR7 | Under GST, certain citizens are needed to deduct TDS and deposit it to the government. When this return is recorded by the deductor tax payer(along with a certificate of deduction) and the measure of TDS deducted, is also deposited, it gets reflected in the credit record of the deductee. The deductee would be able to claim the credit of his TDS being deducted, which will further reduce the tax liability of the deductee tax payer
Note* These TDS arrangements are made effective from 18.09.2017 |
| GSTR 9&9A | This is the yearly return, to be recorded by each tax payer on or before 31 Dec of the next financial year. The composite vendor needs to file GSTR 9A as his yearly return. |
Each registered seller including easygoing registered individual except the following:
To maintain a strategic distance from manual taking care of huge information if there should arise an occurrence of no. of invoices for GSTR 1, it is smarter to use the GST offline tool. It empowers the tax payer to take care of the information in a excel format without the connection of internet. This file would be able to directly uploaded in the GST portal to file GSTR 1.
No. Return can't be reconsidered. However, revisions in GSTR 1 might be made in the return of ensuing period, for example errors might be amended in the following time frame (month/quarter) return.
In any case, its absolutely impossible to rectify or amend GSTR-3B.
Unlike regular taxpayers, a composite seller needs to file quarterly return in GSTR-4 by 18 th of the following month from the end of quarter. Example- Model for the quarter finished on Dec.'17, GSTR-4 to be filed upto 18 th Jan.'18. Also, unlike regular taxpayer, the composite sellers need to file their annual return in GSTR 9A.
