GST | GST Return MCQ | GST Training | Best for revision

GST return is first document where all transactions undertaken by supplier is complied in a specified form and submitted to www.gst.gov.in. The department on the basis of GST return can make assessment, inquiry, inspection, investigation and search and seizure.

Few specific GST returns which are specified are:

GSTR 1: Statement of outward supplied

GSTR 3B: Summary return

GSTR 4: Annual return for composition supplier

GSTR 5: Non resident taxable person (NRTP)

GSTR 5A: OIDAR

GSTR 6: Input service distributor

CMP 08: Payment of tax by composition supplier

GSTR 9: Annual return

GSTR 9A: Annual return for composition supplier

GSTR 9B: Statement by E-Commercer operator

GSTR 9C: Reconciliation statement

GSTR 10: Final Return

GSTR 11: Return filed by UIN