CA Intermediate · Taxation · Returns
Meenakshi Traders, a regular registered taxpayer in Madurai that has not opted for the QRMP scheme, supplies taxable goods within Tamil Nadu every month. It wants to report its outward supplies for a month in the return meant only for details of outward supplies. Which return should it use?
The return for furnishing details of outward supplies is GSTR-1. GSTR-3B is only a monthly summary return for tax payment, GSTR-9 is the annual return, and GSTR-2B is an auto-generated statement of input tax credit that the taxpayer does not file.
- AGSTR-1Correct
- BGSTR-3B
- CGSTR-9
- DGSTR-2B
Explanation
GSTR-1 is the return for furnishing details of outward supplies of goods or services. GSTR-3B is a summary return for declaring liability and paying tax, so it is not meant only for outward supply details. GSTR-9 is annual and GSTR-2B is an auto-drafted statement of credit, not a return filed by the taxpayer.
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