- Individuals supplying Online Information Database Access and Retrieval (OIDAR) services from outside India to an individual in India.
- Individuals paying tax under the reverse charge mechanism.
- E-commerce operator or aggregator.
- Individual supplying via e-commerce aggregator.
- Non-Resident Indians who are taxable.
- Individuals supplying goods interstate.
- Businesses registered with an earlier tax (VAT, excise duty, service tax, etc.).
- Individuals registered under the composition scheme paying a flat GST rate.
The Forms that Taxpayers have to Fill?
Registered individuals have to file the following three monthly returns form and one annual form:
- GSTR -1
- GSTR -2
- GSTR -3
- GSTR -9
To know more about what is GST Tax Returns Filing, you can also take help from any CA or financial advisor.