, How Many Returns to file under new GST ( Goods & Service Tax) ~ CS GAURAV SHARMA

Sunday, June 18, 2017

How Many Returns to file under new GST ( Goods & Service Tax)

With introduction of Goods and Services Tax in India, compliance for tax payers is set to go up. Under GST, 27 different returns/Statement have been prescribed. Details of all the returns/Statement to be furnished by registered persons have been enlisted below: 1. Form GSTR-1 Details of outward supplies of taxable goods and/or services effected by 1 to 10th of Next Month. 2. Form GSTR-1A Details of outward supplies as added, corrected or deleted by the recipient. 3. Form GSTR-2 Details of inward supplies of taxable goods and/or services claiming input tax credit ( by 11 to 15 of Next Month). 4. Form GSTR-2A Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the 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(by 20th of Next Month). 6. Form GSTR-3A Notice to a registered taxable person who fails to furnish return under section 27(casual+NR) and section 31. 7. Form GSTR-4 Quarterly Return for compounding Taxable persons(by 18th of Next Month). 8. 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. 9. Form GSTR-5 Return for Non-Resident foreign taxable person. 10. Form GSTR-6 ISD return(by 13th of Next Month). 11. Form GSTR-6A Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier. 12. Form GSTR-7 Return for authorities deducting tax at source (by 10th of Next Month). 13. Form GSTR-7A TDS Certificate. 14. Form GST-ITC-1 Communication of acceptance, discrepancy or duplication of input tax credit claim. 15. Form 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. 16. Form GSTR-9 Annual return. 17. Form GSTR-9A Simplified Annual return by Compounding taxable persons registered under section 10 composition scheme (1%,2%,5%) 18. Form GSTR-9B Reconciliation Statement in all audited cases. 19. Form GSTR-10 Final return on closure of Business. 20. Form GSTR-11 Details of inward supplies to be furnished by a person having UIN. 21. Form GST-TRP-1 Application for enrollment as Tax return preparer. 22. Form GST-TRP-2 Enrollment certificate as Tax return preparer. 23. Form GST-TRP-3 Show cause to as Tax return preparer. 24. Form GST-TRP-4 Order of cancelling enrollment as Tax return preparer. 25. Form GST-TRP-5 List of Tax return preparers. 26. Form GST-TRP-6 Consent of taxable person to Tax return preparer. 27. Form GST-TRP-7 Withdrawal of his authorization to tax return preparer.


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