Major GST Returns

  • GSTR 1 -- Outward supplies / Sales -- calculates the Tax Liability.
  • GSTR 2 -- Inward supplies / Purchases -- calculates the Input Tax Credit (ITC).
  • GSTR 3 -- GSTR 1 + GSTR 2 -- actual filing and computation of Net Tax Liability.
  • GSTR 3B -- Interim form to be filed monthly for the period Jul 2017 - Mar 2018. Only inward and outward supplies Totals to be indicated and no invoice details to be furnished.
  • Other GST returns i.e. GSTR 4 .. GSTR 11 are as per the table below
  • Forms with A suffixed to them implies an amendment to the original form

Listing of GSTR forms

GST_Return What to file Who is to file When to file
GSTR-1 Details of OUTWARD supplies (or Sales) of taxable goods and/or services effected Registered Taxable Supplier 10 th of the next month
GSTR-2 Details of INWARD supplies of taxable goods and/or services effected claiming input tax credit (ITC). Registered Taxable Recipient 15 th of the next month
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. Registered Taxable Person 20 th of the next month
GSTR-3B Interim form to be filed monthly by Registered Taxable Person, for the period Jul 2017 - Mar 2018. Only inward and outward supplies Totals to be indicated and no invoice wise details to be furnished.
GSTR-4 Quarterly return for compounding taxable person. Composition Supplier 18 th of the month succeeding quarter
GSTR-5 Return for Non-Resident foreign taxable person Non-Resident Taxable Person 20 th of the next month
GSTR-6 Return for Input Service Distributor (ISD) Input Service Distributor 13 th of the next month
GSTR-7 Return for authorities deducting tax at source. Same as TDS return Tax Deductor 10 th of the next month
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected E-commerce Operator / Tax Collector 10 th of the next month
GSTR-9 ANNUAL Return Registered Taxable Person 31st December of next financial year
GSTR-10 FINAL Return Registration surrendered or cancelled. Within three months of the date of cancellation
GSTR-11 Details of inward supplies to be furnished by a person having UIN Person having UIN and claiming refund 28 th of the month following the month for which statement is filed.

Forms for Tax Returns Preparer (TRP)

Moving to GST
Just like you have CA , you have something called as TRP or “Tax Return Preparer” trained by the Income Tax Department for helping a tax payer in preparing and filing his income tax returns.
  • Form GST-TRP-1 Application for enrolment as Tax Return Preparer
  • Form GST-TRP-2 Enrolment certificate as Tax Return Preparer
  • Form GST-TRP-3 Show cause to as Tax Return Preparer
  • Form GST-TRP-4 Order of cancelling enrolment as Tax Return Preparer
  • Form GST-TRP-5 List of Tax Return Preparers
  • Form GST-TRP-6 Consent of taxable person to Tax Return Preparer
  • Form GST-TRP-7 Withdrawal of authorization to Tax Return Preparer
Tax Return Preparer Scheme (trps), launched in 2006-07, seeks to assist small and marginal taxpayers in preparing and filing their tax returns by creating a legion of ‘Tax Return Preparers’ (TRPs).