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Returns to be furnished by Registered persons under GST Regime

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 enrolment as Tax return preparer.

22. Form GST-TRP-2 Enrolment 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 enrolment 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.

Tag: GST

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eMinds Legal is a Corporate Law Firm based in Gurgaon, India specializing in Corporate Legal, Corporate Secretarial and Compliance. The Firm comprises of a team of Corporate Lawyers and Company Secretaries with in-depth subject matter knowledge and participative industry experience of over 15 years.

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