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 |