GSTR-5, GSTR-6, GSTR-7 and GSTR-8
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Updated 03 Oct 2026
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AI summary
Returns for non-residents, ISDs, GST TDS deductors and e-commerce operators.
2 sections
Quick reference
| Return | Filed by | Due date | Contents |
|---|---|---|---|
| GSTR-5 | Non-resident taxable persons | 13th of next month (or within 7 days after registration ends, if earlier) | Imports, outward supplies, tax paid |
| GSTR-6 | Input Service Distributors | 13th of next month | ITC received and distributed to units |
| GSTR-7 | GST TDS deductors (government bodies) | 10th of next month | TDS deducted at 2%; certificate GSTR-7A |
| GSTR-8 | E-commerce operators collecting TCS | 10th of next month | Supplies made through the platform and TCS collected at 0.5% |
Notes
- GSTR-6A: auto-drafted inward details for the ISD.
- Deductees and sellers must accept TDS/TCS entries on the portal for credit to reach their cash ledger.
- E-commerce operators also file an annual statement (GSTR-9B).
Sources
PreviousGSTR-4 and CMP-08 for composition taxpayers Next in GST Returns Annual return reconciliation: books vs GSTR-1, 2B, 3B and 9
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