GST returns

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Information about GST returns

Published on December 3, 2016

Author: prasalfinancialadvisory

Source: slideshare.net

1. GOODS AND SERVICES TAX- Returns Rules List of GST Returns/Statements to be furnished by Registered Persons (Draft) Form GSTR-1: Details of outward supplies of taxable goods and/or services effected (Not to be furnished by compounding Taxable Person/ Input Service Distributor) [To be furnished by the 10th of the month succeeding the tax period] Form GSTR-1A: Details of outward supplies as added, corrected or deleted by the recipient [This form will be generated by the GST system] Form GSTR-2: Details of inward supplies of taxable goods and/or services claiming input tax credit (Not to be furnished by compounding Taxable Person/ Input Service Distributor) [To be furnished by the 15th of the month succeeding the tax period] Form GSTR-2A: Details of inward supplies made available to the recipient on the basis of FORM GSTR-1, GSTR-6, GSTR-7, GSTR-8 furnished by the relevant persons [This form will be generated by the GST system] 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 (Not to be furnished by compounding Taxable Person/ Input Service Distributor) [To be furnished by the 20th of the month succeeding the tax period] Form GSTR-3A: Notice to a registered taxable person who fails to furnish return under section 27 and section 31. Form GSTR-4: Quarterly Return for compounding Taxable persons [To be furnished by 18th of the month succeeding the quarter] 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 [This form will be generated by the GST system] Form GSTR-5: Return for Non-Resident foreign taxable person [To be furnished on monthly basis by 20th of the month succeeding tax period & within 7 days after expiry of registration] Form GSTR-6: Input Service Distributor return [To be furnished by 13th of the month succeeding the tax period] Form GSTR-6A: Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier [This form will be generated by the GST system] Form GSTR-7: TDS return [To be furnished by 10th of the month succeeding the month of deduction] Form GSTR-7A: TDS Certificate [This Certificate will be generated on the basis of information furnished in the return by the TDS deductee] 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 [To be furnished by the 10th of the month succeeding the tax period] Form GSTR-9: Annual return [To be furnished by the 31st December of the next Financial Year]

2. Form GSTR-9A: Simplified Annual return by compounding taxable persons registered under section 8 [To be furnished by the 31st December of the next Financial Year] Form GSTR-10: Final return [For taxable person whose registration has been surrendered or cancelled] Form GSTR-11: Details of inward supplies to be furnished by a person having UIN w.r.t. the inward supplies made during the month for consumption or use [To be furnished by 28th of the month following the month for which statement is filed] For depth discussion, contact our below representative: Rahulkumar Singh +91 8983694562 rahulinprasal@gmail.com Notice:  The above details have been furnished on the basis of DRAFT-GST Rules valid on the date of publication of this article.  This publication has been prepared for general guidance for the users interested in this matter, and does not constitute professional advice.  Users are advice to seek consultancy from our experts before acting on the basis of information contained in this publication.  PRASAL does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it.

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