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Goods and Service Tax Returns (GSTR) and Formats

Venkat October 26, 2016
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As we aware, new indirect tax enactment is going to be big revolution in  Indian taxation system. And in the process implementation of GST regime,  Setup of Returns filing procedure for the various class of taxpayers is the biggest challenge.

However the said milestone was achieved by the Department by releasing the “Draft GST return rules” and Forms in this regard.

List of GST Returns/Statements to be furnished by Registered Persons:

Form Description
GSTR-1 Details of outward supplies of taxable goods and/or services effected
GSTR-1A Details of outward supplies as added, corrected or deleted by the recipient
GSTR-2 Details of inward supplies of taxable goods and/or services claiming input tax credit
GSTR-2A Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier
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
GSTR-3A Notice to a registered taxable person who fails to furnish return under section 27 and section 31
GSTR-4 Quarterly Return for compounding Taxable persons
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
GSTR-5 Return for Non-Resident foreign taxable person
GSTR-6 Input Service Distributor
GSTR-6A Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier
GSTR-7 Return for authorities deducting tax at source
GSTR-7A TDS Certificate
GST-ITC-1 Communication of acceptance, discrepancy or duplication of input tax credit claim
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C
GSTR-9 Annual return
GSTR-9A Simplified Annual return by Compounding taxable persons registered under section 8
GSTR-9B Reconciliation Statement
GSTR-10 Final return
GSTR-11 Details of inward supplies to be furnished by a person having UIN

 

Click here For Comprehensive understanding 

Click here for Draft Formats for above mentioned forms

 

 

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