Types of Returns/Forms under GST

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Types of Returns/Forms under GST 2017-01-05T13:06:48+00:00

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  • Ashish BadalaCA Ashish Badala
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    Details of returns/forms under GST have been enlisted below:

    Regular Dealer

    1. Form GSTR-1 Furnish details of outward supplies of taxable goods and/or services affected.
    2. Form GSTR-2A Auto-populated details of inward supplies made available to the recipient on the basis of Form GSTR-1 furnished by the supplier
    3. Form GSTR-2 Details of inward supplies of taxable goods and/or services for claiming input tax credit.
    4. Form GSTR-1A Details of outward supplies as added, corrected or deleted by the recipient in Form GSTR-2 will be made available to supplier
    5. Form GSTR-3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.
    6. Form GSTR-3A Notice to a registered taxable person who fails to furnish return under section 27 and section 31.
    7. Form GST ITC-1 Communication of acceptance, discrepancy or duplication of input tax credit claim.
    8. Form GSTR-9 Annual Return – furnish the details of ITC availed and GST paid which includes local, interstate and import/exports.

    Composite Tax Payer

    1. Form GSTR-4 Furnish all outward supply of goods and services. This includes auto-populated details from Form GSTR-4A, tax payable and payment of tax.
    2. Form GSTR-4A Details of inward supplies made available to the recipient registered under composition scheme on the basis of Form GSTR-1 furnished by the supplier.
    3. Form GSTR-9A Furnish the consolidated details of quarterly returns filed along with tax payment details.

    Foreign Non-Resident Taxpayer

    1. Form GSTR-5 Furnish details of imports, outward supplies, ITC availed, tax paid, and closing stock

    Input Service Distributor (ISD)

    1. Form GSTR-6 Furnish the details of input credit distributed
    2. Form GSTR-6A Details of inward supplies made available to the ISD recipient on the basis of Form GSTR-1 furnished by the supplier.

    Tax Deductor

    1. Form GSTR-7 Furnish the details of TDS deducted
    2. Form GSTR-7A TDS Certificate – capture details of value on which TDS is deducted and deposit on TDS deducted into appropriate Govt.

    E-commerce

    1. Form GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected on Supplies

    Aggregate Turnover Exceeds 1 crore

    1. Form GSTR-9B Reconciliation Statement – audited annual accounts and a reconciliation statement, duly certified

    Final return

    For taxable person whose registration has been surrendered or cancelled

    1. Form GSTR-10 Furnish details of inputs and capital goods held, tax paid and payable.

    Government Departments and United Nation Bodies

    1. Form GSTR-11 Details of inward supplies to be furnished by a person having Unique Identity Number (UIN).
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