What is GST Return?
Let’s put it in simple words. It’s an online form prescribed by the GST Act available on GST Portal which contains a specific format and requires specific Information to be filled in that format. This Information consist of your SALES, PURCHASES, Tax you collected on your Sales and the tax that you paid on your purchases.
Various GST Returns under GST Act.
GSTR 1 : Return for Outward Supply
GSTR 2A : Read-only document
GSTR 2B : Action-based Form
GSTR 3B : Summary of Inward and Outward Supplies
GST CMP 08 : Quarterly Return for Persons registered under Composition Scheme
GSTR 4A : View only form for Composition Dealer
GSTR 4 : Return for Composition Dealers
GSTR 5 : Return for Non Resident Taxable Person
GSTR 6 : Return for Input Service Distributor
GSTR 7 : Return for Taxpayers deducting TDS
GSTR 8 : Return for E-Commerce Operators Collecting TCS
GSTR 9 : Annual Return for Normal Registered Taxpayer under GST
GSTR 10 : Return for Registered person whose registration gets cancelled
GSTR 11 : Return for UIN (Unique Identification Number) Holders