GST return filing obligations clarified across regular, composition, QRMP and non resident reporting regimes. Various GST return types are described with their filing obligations and standard due dates for regular taxpayers, composition taxpayers, non resident ... Summary
GST return filing obligations clarified across regular, composition, QRMP and non resident reporting regimes.
Various GST return types are described with their filing obligations and standard due dates for regular taxpayers, composition taxpayers, non resident registrants, ISDs, tax deductors, e commerce operators, and UIN holders. Regular registrants must furnish outward supplies (GSTR 1) and use auto drafted inward supplies (GSTR 2A/2B); GSTR 3B currently substitutes GSTR 3 until due dates are notified. Scheme adjustments such as QRMP affect due dates. Composition taxpayers file CMP 08 quarterly and GSTR 4 annually; GSTR 5/5A/6/7/8/9/9A/10/11 and ITC 04 follow their specified periodicities and filing windows.
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