# Other Returns under GST
## Composition Returns
| Return | Filer | Frequency | Due Date |
|---|---|---|---|
| GST CMP-08 | Composition supplier | Quarterly | 18th of next month after quarter |
| GSTR-4 | Composition supplier | Annual | 30th June of following FY |
Composition supplier pays tax quarterly through CMP-08 but files annual return in GSTR-4.
## Non-Resident & Tax Collector/Deductor Returns
| Return | Filer | Frequency | Due Date |
|---|---|---|---|
| GSTR-5 | Non-Resident Taxable Person (NRTP) | Monthly | Earlier of: 13th of next month, OR 7 days from end of validity of registration |
| GSTR-7 | TDS Deductor | Monthly | 10th of next month |
| GSTR-8 | TCS Collector | Monthly | 10th of next month |
## Annual Returns
| Return | Threshold (Aggregate Turnover) | Filer Exceptions | Due Date |
|---|---|---|---|
| GSTR-9 | > ₹ 2 crores | CTP, NRTP, ISD, TDS Deductor/TCS Collector | 31st December of next FY |
| GSTR-9C | > ₹ 5 crores | CTP, NRTP, ISD, TDS Deductor/TCS Collector | 31st December of next FY |
GSTR-9C is a self-certified reconciliation statement between audited financial statements and GSTR-9.
If Books of Accounts are subjected to CAG audit, no need to file GSTR-9/9C.
## GSTR-11
Filed by UIN holders (Unique Identification Number — e.g., embassies, UN bodies). Contains details of inward supplies, used to obtain refund of GST paid.
## Special Returns
### First Return
When a person becomes liable to register and applies within 30 days, there is a gap between effective date of registration and date of grant of registration. The return for supplies during this gap is the First Return.
- Due: within 1 month from the date of grant of registration.
### Final Return (GSTR-10)
Filed by any person whose registration has been cancelled.
- Due: within 3 months of the LATER of:
- Date of cancellation, OR
- Date of order of cancellation