GST Returns

A composition dealer is a taxpayer registered under the Composition Scheme. This taxpayer is not required to collect GST from his customers at normal rates.

The composition dealer pays the tax to the government at a nominal rate based on the turnover or receipts.

A composition dealer is required to file his return on a quarterly basis via CMP-08.

A taxpayer that conducts business activities occasionally is called a ‘casual taxpayer’.

A casual taxpayer supplies goods or services in a state or territory where GST is applicable, but he does not have any registered place of business.

Example: ABC Limited Patna wanted to organized 5 days Painting Exhibition in the state of Maharashtra, then ABC Limited will take registration under GST as Casual person.

Returns

(a) FORM GSTR-1 giving the details of outward supplies of goods or services.

(b) FORM GSTR-3B giving the summary of supplies along with payment of tax.

However, a casual taxable person shall not be required to file any annual return as required by a normal registered taxpayer

A non-resident taxable person making taxable supply in India has to compulsorily take registration. A business entity incorporated or established outside India, has to submit the application for registration along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.

Returns: The non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or these rules within thirteen days after the end of a calendar month or within seven days after the last day of the validity period of registration, whichever is earlier.

An ISD is any office or place of business of the supplier that receives all the tax invoices issued by their suppliers.
The ISD then distributes the Input Tax Credit to its units or branch offices.
Returns by iSD
As per Rule 65 of the CGST Rules 2017,every ISD will have to file monthly returns in GSTR-6 within thirteen days after the end of the month and will have to furnish information of all ISD invoices issued.
The details in the returns will be made available to the respective recipients in their GSTR 2A. The recipients may include these in its GSTR-2 and take credit. An ISD shall not be required to file Annual return

Every GST registered individual who deducts TDS under GST must file in Form GSTR-7 by the 10th of next month. The form contains details of TDS deducted, TDS payable, TDS refund, etc. The filing of GSTR-7 for a month is due on the 10th of the following month.

Tax Collected at Source (TCS) under GST means the tax collected by an e-commerce operator from the consideration received by it on behalf of the supplier of goods, or services who makes supplies through the operator’s online platform. TCS will be charged as a percentage on the net taxable supplies. The provision of TCS under GST is dealt under Section 52 of the CGST Act.
TCS applies only if the operators collect the consideration from the customers on behalf of vendors or suppliers. In other words, when the e-commerce operators pay the consideration collected to the vendors they have to deduct an amount as TCS and pay the net amount.
e-Commerce operators have to file GSTR-8 by 10th of the next month in which the tax was collected. This return will only be filed once the tax collected has been deposited to the respective credit of the government.

Quarterly Returns with Monthly Payment (QRMP) Scheme is for
eligible taxpayers to file their Form GSTR-1 and Form GSTR-3B
returns on quarterly basis, while paying their tax dues on monthly
basis through a challan.

• A registered person opting for the QRMP scheme.
• A taxpayer with an annual aggregate turnover of up to Rs. 5 Crore in the previous FY can opt for the QRMP scheme.
• QRMP taxpayers can file GSTR-1 and GSTR-3B once in a quarter.
• QRMP taxpayers have to make their tax payments monthly through PMT-06 return.