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


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


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

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