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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