JOSEPH - AUDITOR
Sunday 17 September 2017
Tuesday 5 September 2017
GST ACT - 27 returns prescribed, Find out you need to file
Under GST, 27 different returns have been prescribed. Details of all the returns 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
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
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
6. Form GSTR-3A Notice to a registered taxable person who fails to furnish return under section 27 and section 31
7. Form GSTR-4 Quarterly Return for compounding Taxable persons
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
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
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 8
18. Form GSTR-9B Reconciliation Statement
19. Form GSTR-10 Final return
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 authorization to tax return preparer
Sunday 3 September 2017
Circular No. 7/7/2017-GST
System based reconciliation of information furnished in
FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B
FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B
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