| Parameters | GST Returns | Applicability |
|---|---|---|
| GSTR-1 | Outward supplies (sales) | |
| GSTR-3B | Summary return & tax payment | |
| GSTR-2B | Auto-drafted ITC statement | |
| GSTR-4 | Composition scheme taxpayers | |
| GSTR-9 / 9A | Annual GST return | |
| GSTR-9C | Reconciliation statement (where applicable) | |
| CMP-08 | Quarterly payment (composition) |
Non-compliance may result in:
Yes. NIL returns must be filed.
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