Beruflich Dokumente
Kultur Dokumente
NO PARTICILARS
1 Periodicity of Returns
2 Aggregate Turnover
Payment of tax
B2B
B2C
EXPORTS
SEZ units/ developers
Deemed Exports
Supply to E- Commerce Operators
Nil Rated, Exempted or Non-GST
RCM
Import of Services
Import of Goods
Import of Goods from SEZs
5 The credit of missing Invoices Available
6 ISD Credits Received
Yes No
Yes Yes
Yes No
Yes No
Yes No
Yes No
Yes Yes (even without declaration)
Yes Yes
Yes No
Yes No
Yes No
Yes No
Yes No
T/o > 5 crores in relation to exports,
imports and SEZs supllies, mandatory; T/o Optional
<5 crore or equals to 5 crores then
optional.
Yes Yes
SUGAM
(GST RET-3)
Quarterly
Yes
Yes
No
No
No
No
Yes (even without declaration)
Yes
Yes
No
No
No
No
Optional
Yes