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Which type of registered taxpayers are not required to file the GSTR-1?

QuestionsCategory: GSTWhich type of registered taxpayers are not required to file the GSTR-1?
RyanJain Staff asked 2 months ago

Which type of registered taxpayers are not required to file the GSTR-1?

1 Answers
TANI AGARWAL Staff answered 2 months ago

The following taxpayers are not required to file GSTR-1:
• Taxpayers under the Composition Scheme (Return to be filled by them in GSTR 4);
• Non-resident foreign tax payers (Return to be filled by them in GSTR 5);
• Online information database and access retrieval service provider (Return to be filled by them in GSTR 5A);
• Input Service Distributors (ISD) (Return to be filled by them in GSTR-6);
• Tax Deducted at Source (TDS) (deductors) (Return to be filled by them in GSTR-7)
• E-commerce operators collecting TCS (Return to be filled by them in GSTR-8)