Under GST law, certain categories of taxpayers and specific types of transactions require separate and specialized GST returns. These returns are designed to ensure accurate reporting and compliance for unique GST activities.
Special GST Returns Under GST
The following GST return forms are applicable for specific persons and transactions:
- GSTR-5: For non-resident taxable persons
- GSTR-5A: For providers of Online Information Database Access and Retrieval (OIDAR) services
- GSTR-6: For Input Service Distributors (ISD)
- GSTR-7: For taxpayers required to deduct Tax Deducted at Source (TDS) under GST
- GSTR-8: For e-commerce operators collecting Tax Collected at Source (TCS)
