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List of GST Returns / Statements to be furnished by Registered Persons

The following returns are required to be filed by registered persons:

GSTR-1

Details of outward supplies of taxable goods or services or both

CSTR-1A

Details of inward supplies as added, corrected or deleted by the recipient made available to the supplier

GSTR-2

Details of inward supplies of taxable goods or services or both claiming input tax credit

GSTR-2A

Details of outward supplies furnished by the supplier 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 39 or Section 44or Section 45 or Section 52..

GSTR-3B

Return furnished on extension of time limit for furnishing of details under Form GSTR-1 or GSTR-2

GSTR-4

Quarterly Return for Composition Supplier.

GSTR-4A

Details of outward 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 Registered Non-Resident taxable person

GSTR-5A

Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

GSTR-6

ISD return

GSTR-6A

Details of outward supplies made available to the ISD recipient on the basis of Form GSTR-l furnished by the supplier

GSTR-7

Return for authorities deducting tax at source (TDS) under Section 51

GSTR-7A

TDS Certificate

GSTR-8

Details of supplies effected through c-commerce operator and the amount of tax collected as required under Section 52(1)

GSTR-9

Annual return

GSTR-9A

Simplified Annual return by compounding taxable persons registered under Section 10

GSTR-9B

Annual statement by electronic commerce operator required to collect tax at source under Section 52

GSTR-9C

Reconciliation statement

GSTR-10

Final return

GSTR-11

Details of inward supplies to be furnished by a person having Unique Identity Number (UIN)

 
Levy of Late Fee for Not Filing the Return within the prescribed Date [Section 47] GST - Ready Reckoner in India Accounts and Other Records to be maintained by Registered Person [Section 35 of the CGST Act]
 

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