Taxation · Returns

Composition, TDS, TCS and ISD Returns under GST: Who Files Which Form

Updated 4 October 2026 · Fact-checked

Special GST returns are for persons who do not file the regular GSTR-1 and GSTR-3B. Composition dealers file CMP-08 quarterly and GSTR-4 yearly. Non-residents file GSTR-5, OIDAR providers GSTR-5A, ISDs GSTR-6, TDS deductors GSTR-7 and e-commerce operators GSTR-8. Identify the person first, then the form, due date and content.

Understand Composition, TDS, TCS and ISD Returns

Most taxpayers file GSTR-1 (outward supplies) and GSTR-3B (summary and payment). Some persons have a different role in GST, so the law gives them their own forms. The form follows the type of person, not the size of the business.

Composition dealers pay tax at a low flat rate on turnover under section 10. They cannot collect tax from customers and cannot take input tax credit. They pay tax every quarter through CMP-08, which is a statement-cum-challan. After the year ends they file one annual return, GSTR-4.

Non-resident taxable persons file GSTR-5 for each month of their registration. Foreign suppliers of online information and database access or retrieval (OIDAR) services to non-taxable persons in India file GSTR-5A. An Input Service Distributor (ISD) files GSTR-6, which shows the credit received and how it was distributed to the branches.

Two persons act as tax collectors for the government. A TDS deductor under section 51 files GSTR-7 with the tax deducted. An e-commerce operator liable to collect tax at source under section 52 files GSTR-8 with the tax collected. The deducted or collected tax then appears in the credit of the supplier (the deductee or the person from whom tax is collected), who can use it to pay output tax.

In the exam, the same few facts are tested again and again: who files which form, how often, and the due date. Learn them as one table in your head.

Key rules to remember

CMP-08: Composition dealer | Quarterly | Due: 18th of the month after the quarter; It is a statement-cum-challan used to pay self-assessed tax. Example: for July to September, the due date is 18 October.
GSTR-4: Composition dealer | Annual | Due: 30 April after the financial year; It reports turnover, tax paid through CMP-08 and inward supplies. It is not a monthly or quarterly return.
GSTR-5: Non-resident taxable person | Monthly | Due: 13th of next month, or within 7 days after the registration expires, whichever is earlier; It is filed for each month of registration, including nil months.
GSTR-5A: OIDAR service provider outside India | Monthly | Due: 20th of next month; The supplies are to non-taxable persons in India.
GSTR-6: Input Service Distributor | Monthly | Due: 13th of next month; It shows credit received and credit distributed.
GSTR-7: TDS deductor | Monthly | Due: 10th of next month; TDS under section 51 applies where the total value of the taxable supply of goods or services under a contract exceeds ₹2.5 lakh. It is deducted from payments to the supplier. Tax is deducted at 2% (1% CGST + 1% SGST for an intra-state supply, or 2% IGST for an inter-state supply) of the payment value, excluding GST.
GSTR-8: E-commerce operator liable under section 52 | Monthly | Due: 10th of next month; TCS = rate × (value of taxable supplies through the platform − returns). The notified TCS rate is 0.5% (0.25% CGST + 0.25% SGST for an intra-state supply, or 0.5% IGST for an inter-state supply).
Annual return exemption: ISD, TDS/TCS persons, casual and non-resident taxable persons do not file GSTR-9; Their monthly or periodic returns are their only returns. Composition dealers file GSTR-4 as their annual return.

How to solve Composition, TDS, TCS and ISD Returns questions

Use this order for any question on special-person returns. It stops you from mixing up the forms.

1Identify the person: composition dealer, non-resident, OIDAR provider, ISD, TDS deductor or e-commerce operator.
2Name the form from the person. Use CMP-08 or GSTR-4, GSTR-5, GSTR-5A, GSTR-6, GSTR-7 or GSTR-8.
3Note the period: monthly, quarterly or annual. Check the month or quarter the question refers to.
4Fix the due date using the table of dates. Move to the correct next month, and remember that a quarter ends in March, June, September or December.
5Work out the amount if asked: composition tax on turnover, TDS on the contract value excluding GST, or TCS on net taxable supplies after returns.
6State the content: what the return reports, and what the amount does for the other party, such as credit to the deductee.
7Write the consequence of default, namely interest on late tax and late fee. State the amounts only if you are sure.

Quickest way: Person to form to date in 20 seconds

When to use it: Use this for MCQs and for the first two lines of a written answer. It gives the form and the due date without any long reading.

Memorise the dates by size: 10 (GSTR-7 and 8), 13 (GSTR-5 and GSTR-6), 18 (CMP-08), 20 (GSTR-5A), 30 April (GSTR-4). GSTR-5 is earlier if the registration expires sooner.
Link the form to the role: the number 7 is for TDS, and 8 is for the 8-letter word platform or e-commerce. The number 6 is for ISD, and 4 is for composition.
In MCQs, eliminate options with the wrong period first. Composition dealers are not monthly filers, and GSTR-4 is now an annual return.
In written answers, use this format: Provision, Application, Conclusion. Write the person, the form, the due date, the computation, and then the answer line. Step marks are given for each part.
With no negative marking, never leave an MCQ blank. Eliminate two options and then choose.

Common mistakes in Composition, TDS, TCS and ISD Returns

Saying GSTR-4 is a quarterly return for composition dealers.
Older rules had quarterly GSTR-4. Students also confuse it with CMP-08.
Fix: Remember the pair: CMP-08 is the quarterly payment statement, and GSTR-4 is the annual return due on 30 April.
Mixing up the due dates of GSTR-5, 5A, 6, 7 and 8.
Several similar returns have dates close to each other.
Fix: Use the pattern 10-13-18-20. GSTR-7 and 8 are on the 10th, GSTR-5 and GSTR-6 are on the 13th, CMP-08 is on the 18th, and GSTR-5A is on the 20th. GSTR-5 is earlier if the registration expires sooner, namely within 7 days after expiry.
Computing TDS on the invoice value including GST.
Students take the total amount paid.
Fix: Compute TDS on the value of supply excluding GST, as shown in the invoice or payment. Then split it into CGST and SGST, or IGST.
Confusing GSTR-5 and GSTR-5A.
Both are filed by foreign persons.
Fix: GSTR-5 is for non-resident taxable persons who register to make taxable supplies in India. GSTR-5A is for OIDAR service providers outside India supplying to non-taxable persons in India.
Calculating TCS on gross supplies and forgetting returns.
Students skip the word 'net' in the provision.
Fix: Start with taxable supplies made through the platform, subtract the supplies returned, and then apply the TCS rate.
Saying that ISDs and TDS deductors must file GSTR-9.
Students assume every registered person files an annual return.
Fix: ISDs, TDS and TCS persons, casual taxable persons and non-resident taxable persons are not required to file an annual return.

Worked examples

Example 1

M/s Rao Traders is a composition dealer. For the quarter July to September 2026, it paid its tax liability through CMP-08. State the forms it must file and their due dates. Also state the due date of its annual return for 2026-27.

Show the solution

Step 1: A composition dealer pays tax each quarter through CMP-08.
Step 2: The quarter July to September ends on 30 September. CMP-08 is due on the 18th of the next month, which is 18 October 2026.
Step 3: The annual return for the financial year 2026-27 is GSTR-4.
Step 4: The year 2026-27 ends on 31 March 2027, so GSTR-4 is due on 30 April 2027.
Step 5: GSTR-4 reports the turnover, the tax paid and the inward supplies.

Answer: CMP-08 for July to September 2026 is due on 18 October 2026. GSTR-4 for 2026-27 is due on 30 April 2027.

Example 2

A notified government department (a person liable to deduct tax at source under section 51 of the CGST Act) makes a payment of ₹5,00,000 (excluding GST) in August to a supplier under an intra-state contract. The total value of the taxable supply under the contract is above ₹2.5 lakh. Separately, the e-commerce operator ABC Ltd. made taxable supplies of ₹40,00,000 through its platform in September, of which supplies worth ₹4,00,000 were returned. The supplies are intra-state. Compute the TDS and the TCS and state the returns and the due dates.

Show the solution

Step 1: The deductor is a notified government department and the total value of the taxable supply under the contract exceeds ₹2.5 lakh, so TDS under section 51 applies on the payment to the supplier. TDS is at 2% of the value excluding GST: 2% × ₹5,00,000 = ₹10,000. For an intra-state supply this is ₹5,000 CGST + ₹5,000 SGST.
Step 2: The deductor files GSTR-7 for August. The due date is the 10th of the next month, which is 10 September.
Step 3: For the TCS, the net taxable supplies are ₹40,00,000 − ₹4,00,000 = ₹36,00,000.
Step 4: The notified TCS rate is 0.5% (0.25% CGST + 0.25% SGST for an intra-state supply). TCS = 0.5% × ₹36,00,000 = ₹18,000. The CGST part is ₹9,000 and the SGST part is ₹9,000.
Step 5: ABC Ltd. files GSTR-8 for September. The due date is 10 October.

Answer: TDS is ₹10,000 (₹5,000 CGST + ₹5,000 SGST), reported in GSTR-7 due on 10 September. TCS is ₹18,000 (₹9,000 CGST + ₹9,000 SGST), reported in GSTR-8 due on 10 October.

Exam tips

Expect MCQs that ask 'who files which form' or 'what is the due date'. Know the 10-13-18-20 dates and 30 April without hesitation.
In written questions, always compute the amount and then state the form and the due date. Many questions give a value and ask for both.
Use the question's data. If the question gives a TCS or TDS rate, use it as given, and do not insist on a different rate.
Note the month or quarter carefully. A quarter's CMP-08 falls in the month after the quarter ends, but GSTR-4 falls after the full year.
Write one line on the effect of the return, for example that the deducted tax is credited to the supplier's ledger. This adds a conclusion mark.

Practice questions from Returns

Composition, TDS, TCS and ISD Returns in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Composition, TDS, TCS and ISD Returns: frequently asked questions

What is the due date of GSTR-4 for composition dealers?

GSTR-4 is an annual return. It is due on 30 April following the end of the financial year. For 2026-27 it is due on 30 April 2027.

What is the difference between CMP-08 and GSTR-4?

CMP-08 is a quarterly statement-cum-challan through which a composition dealer pays tax. It is due on the 18th of the month after the quarter. GSTR-4 is the annual return filed once a year, due on 30 April.

Who files GSTR-5, GSTR-5A and GSTR-6?

GSTR-5 is filed by non-resident taxable persons, and GSTR-5A by OIDAR service providers located outside India. GSTR-6 is filed by Input Service Distributors. Each is monthly. GSTR-5 and GSTR-6 are due on the 13th of the next month (GSTR-5 earlier if the registration expires sooner, namely within 7 days after expiry), and GSTR-5A on the 20th.

What do GSTR-7 and GSTR-8 report?

GSTR-7 reports tax deducted at source under section 51 by a deductor. GSTR-8 reports tax collected at source under section 52 by an e-commerce operator. Both are filed monthly by the 10th of the next month.