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Home > Margerp > General Queries > Details of GSTR Returns and the frequency for filing them.
Details of GSTR Returns and the frequency for filing them.
Ans.1
| S No. | Return Form | Description | Frequency | Filed By |
| 1. | GSTR-1 | Details of outward supplies of taxable goods and/or services affected. | Monthly | Registered |
| 2. | IFF (Optional by taxpayers under the QRMP scheme) | Details of B2B supplies of taxable goods and/or services affected. | Quarterly (If opted under the QRMP scheme) | Registered |
| Monthly (for the first two months of the quarter) | ||||
| 3. | GSTR-3B | Summary return of outward supplies and input tax credit claimed, along with payment of tax by the taxpayer. | Monthly | Registered |
| Quarterly (For taxpayers under the QRMP | ||||
| 4. | CMP-08 | Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under Section 10 of the CGST Act. | Quarterly | Composition Scheme |
| 5. | GSTR-9 | Annual return by a regular taxpayer. | Annually | Registered |
| 6. | GSTR-9A | Taxpayer opted for composition scheme. | Annually | Composition Scheme |
