Number of Returns Available In GSTR 1/2A/3B/4/9/9A Registered Tax Payers
Return Filers
- Normal Registered Tax Payers
- Composition Suppliers
- Non-Resident Taxable Person and OIDAR
- Input Service Distributor
- Tax Deductor
- E-Commerce Operator
Normal Registered Tax Payers
Returns/Statements to be filed
GSTR 1 Outward Supplies – GSTR 1A
GSTR 2 Inward Supplies – GSTR 2A
GSTR 3 Monthly Return – GSTR 3B
GSTR 9 Annual Return
Composition Suppliers
Returns to be filed
GSTR 4 Quarterly Return – GSTR 4A
GSTR 9A Annual Return
Non-Resident Taxable Person and OIDAR
Returns to be filed
GSTR 5 Non-Resident Taxable Persons
GSTR 5A Online Information and Database Access or Retrieval Services
Input Service Distributor
Returns to be filed
GSTR 6 ISD Return
GSTR 6A
Tax Deductor
Returns to be filed
GSTR 7 Return
E-Commerce Operator
Returns to be Filed
GSTR 8 TCS Return
GSTR 9B Annual Return
Other Special Returns
GSTR 9C Audit Report cum Reconciliation Statement 2 Cr
GSTR 10 Final Return
11 GSTR Inward Supply Statement For UIN Holders
Price
In the evaluation of asset pricing, Asset valuation is mandatory.
Transportation Costs:- If Location is a Characteristic of the Asset or Liability being measured, The FV measurement Should Incorporate Transportation Costs.
The Income Approach
Steps In Application of DCF
- Estimating future cash flows for a certain discrete projection period
- Estimating the terminal value, if appropriate and
- Discounting those amounts to present value at a rate of return that considers the relative risk of the cash flows and the time value of money.
- Typically used to measure the value of liabilities, Intangible assets, businesses and financial instruments ( Not traded in an active market).
Valuation Techniques
The Market Approach
The Cost Approach
The Income Approach