Goods and Services Tax Return-7 (GSTR-7)
GSTR-7 is return filed by the taxpayers liable to deduct tax at source under GST.
TDS is to be deducted @ of 1% each for CGST and SGST from the payment made or credited to the supplier(deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. In case of IGST, TDS is to be deducted @ 2%.
Goods and Services Tax Return-1 (GSTR-1)
GSTR-1 is the monthly / quarterly return for outward supplies (sales) made by a registered taxable person during the month / quarter (as the case may be).
Goods and Services Tax Return-3B (GSTR-3B)
GSTR-3B is the summary return to be filed by a registered taxable person for the details of outward supplies and inward supplies liable to reverse charge during the period.
GSTR-4 and CMP-08
A taxpayer registered under composition levy scheme has to pay an amount equal to certain fixed percentage of his annual turnover as tax to the government. This tax has to be paid on quarterly basis in Form GSTR-4.