Details of Different GST Return and Who Should File it ?

Mentioned below are the details for filing of various GSTRs who is liable to file it. Do take a look:

Return Description Who files
GSTR-1 Monthly statement of outward supplies of goods and services Registered Person
GSTR-2 Monthly statement of inward supplies of goods and services Registered Person
GSTR-3/3B Monthly return for a normal taxpayer Registered Person
CMP-08 Quarterly return Composition Dealer
GSTR-5 Monthly return for a non-resident taxpayer Non-resident taxpayer
GSTR-6 Monthly return for an ISD ISD
GSTR-7 Monthly return for authorities deduction tax at source Tax Deductor
GSTR-8 Monthly statement by e-commerce operator depicting supplies effecting through it E-Commerce Operator
GSTR-9 Annual Return Registered persons ( other than ISD, TDS,TCS taxpayer, casual taxable person and non-resident taxpayer)
GSTR-10 Final Return Taxable person whose registration has been surrender or cancelled
GSTR-9A Annual Return Taxable person opting for Composition Scheme or Alternative Composition scheme