GST Return Forms - GSTR 1 To GSTR 11 and GSTTRP 1 To GSTTRP 7

DRAFT
GOODS AND SERVICES TAX RULES, 20-RETURN FORMATS
Table of Contents
Form GSTR-1 ........................................................................................................................................................................................................................................................ 5
Form GSTR-1A ................................................................................................................................................................................................................................................... 16
FORM GSTR-2 ................................................................................................................................................................................................................................................... 19
GSTR-2A ............................................................................................................................................................................................................................................................ 32
Form GSTR-3 ...................................................................................................................................................................................................................................................... 37
Form GST-3A ..................................................................................................................................................................................................................................................... 48
GSTR-4 ............................................................................................................................................................................................................................................................... 49
GSTR-4A ............................................................................................................................................................................................................................................................ 61
GSTR-5 ............................................................................................................................................................................................................................................................... 66
GSTR-6 ............................................................................................................................................................................................................................................................... 74
GSTR-6A ............................................................................................................................................................................................................................................................ 80
GSTR-7 ............................................................................................................................................................................................................................................................... 83
Form GST 7A ...................................................................................................................................................................................................................................................... 85
Form GSTR -8 ..................................................................................................................................................................................................................................................... 87
GSTR-9 ............................................................................................................................................................................................................................................................... 92
GSTR 9B Reconciliation Statement .................................................................................................................................................................................................................. 102
GSTR-9A .......................................................................................................................................................................................................................................................... 103
Form GSTR-10 .................................................................................................................................................................................................................................................. 113
Form GSTR - 11 ................................................................................................................................................................................................................................................ 116
GSTR ITC-1 ...................................................................................................................................................................................................................................................... 118
Form GST TRP -1 ........................................................................................................................................................................................................................................... 119
Form GST TRP -2 ............................................................................................................................................................................................................................................. 123
Form GST TRP- 3 ............................................................................................................................................................................................................................................. 124
Form GST TRP - 4 ............................................................................................................................................................................................................................................ 126
Form GST TRP 5 ............................................................................................................................................................................................................................................ 127
Form GST TRP 6 .............................................................................................................................................................................................................................................. 128
Form GST TRP- 7 ............................................................................................................................................................................................................................................. 129
2
List of GST Returns/Statements to be furnished by Registered Persons

1
Form GSTR-1
Details of outward supplies of taxable goods and/or services effected
Form GSTR-1A
Details of outward supplies as added, corrected or deleted by the recipient
Form GSTR-2
Details of inward supplies of taxable goods and/or services claiming input tax credit
Form GSTR-2A
Details of inward supplies made available to the recipient on the basis of FORM GSTR-1
furnished by the supplier
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
Form GSTR-3A
7
8
Form GSTR-4
Form GSTR-4A
9
10
11
Form GSTR-5
Form GSTR-6
Form GSTR-6A
12
13
14
Form GSTR-7
Form GSTR-7A
Form GST-ITC-1
Notice to a registered taxable person who fails to furnish return under section 27 and
section 31
Quarterly Return for compounding Taxable persons
Details of inward supplies made available to the recipient registered under composition
scheme on the basis of FORM GSTR-1 furnished by the supplier
Return for Non-Resident foreign taxable person
ISD return
Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1
furnished by the supplier
Return for authorities deducting tax at source
TDS Certificate
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
17
18
19
20
Form
Form
Form
Form
Form
Annual return
Simplified Annual return by Compounding taxable persons registered under section 8
Reconciliation Statement
Final return
Details of inward supplies to be furnished by a person having UIN
21
Form GST-TRP-1
GSTR-9
GSTR-9A
GSTR-9B
GSTR-10
GSTR-11
Application for enrolment as Tax return preparer

3
22
23
24
25
26
27
Form
Form
Form
Form
Form
Form
GST-TRP-2
GST-TRP-3
GST-TRP-4
GST-TRP-5
GST-TRP-6
GST-TRP-7
Enrolment certificate as Tax return preparer

Show cause to as Tax return preparer
Order of cancelling enrolment as Tax return preparer
List of Tax return preparers
Consent of taxable person to Tax return preparer
Withdrawal of authorization to tax return preparer
Government of India/State
Department of ---------
Form GSTR-1
[See Rule..]
DETAILS OF OUTWARD SUPPLIES

1.
GSTIN:
..
2.
Name of the Taxable Person:
..
(S. No. 1 and 2 will be auto-populated on logging)
3. Aggregate Turnover of the Taxable Person in the previous FY..

(To be submitted only in first year. To be auto populated in subsequent year)
4. Period:
Month.
Year
5. Taxable outward supplies to a registered person

GSTIN/
UIN
Invoice
IGST
CGST
SGST
(figures in Rs)
POS
Indicate if Tax on this GSTIN of
(only if
supply
Invoice is edifferent from attracts
paid under commerce
the location of reverse
provisional operator (if
recipient)
charge $ assessment applicable)
(Checkbox
)
No. Date
(1)
(2)
(3)
Value Goods/ HSN/

Servic SAC
es
(4)
(5)
Taxable
value
(6)
Rate
Amt
Rate
Amt
Rate
Amt
(8)
(9)
(10)
(11)
(12)
(13)
(7)
(14)
(15)
(16)
(17)
$ To be filled only if a supply attracts reverse charge

Notes:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
2. In case of inter-state supplies, only IGST would be filled
3. In case of intra-state supplies, CGST & SGST would be filled.
5A. Amendments to details of Outward Supplies to a registered person of earlier tax periods
Original
Invoice
No. Date
(1)
(2)
No.
(3)
(figures in Rs)
Revised/Original Invoice
GSTIN/
UIN
(4)
IGST
CGST
Date Value Goods/ HSN/ Taxable Rate Amt. Rate

Service SAC Value
s
(5)
(6)
(7)
(8)
(9)
(10) (11)
(12)
SGST
Amt Rate Amt
(13) (14)
(15)
POS(onl Indicate Tax on this

y if
if supply Invoice is
different attracts paid under
from the reverse provisional
location charge $ assessment
of
(Checkbox)
recipien
t)
(16)
(17)
(18)
GSTIN of ecommerce
operator (if
applicable)
(19)
6. Taxable outward supplies to a consumer where Place of Supply (State Code) is other than the State where supplier
is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh
Recipients Name of the
State code recipient
Invoice
No.
(1)
(2)
(3)
IGST
Date Value Goods/ HSN/

Services SAC
(4)
(5)
(6)
Taxable
value
(7)
(8)
Rate
(9)
POS
(only if different
from the location
of recipient)
(figures in Rs)
Tax on this Invoice is
paid under provisional
assessment
(Checkbox)
(11)
(12)
Amt
(10)
Note:
6A. Amendment to taxable outward supplies to a consumer of earlier tax periods where Place of Supply (State Code)
is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh
Original
Invoice
No.
Date
(1)
(2)
Recipients
State code
Name of the
recipient
Revised Invoice
No.
(3)
(4)
(5)
IGST
Date Goods/Se HSN/S Taxable

rvices
AC
Value
(6)
(7)
(8)
(figures in Rs)
POS
Tax on this
(only if
Invoice is
different paid under
from the
provisional
location of assessment
recipient) (Checkbox)
(9)
Rate
(10)
Amt
(11)
(12)
(13)
7. Taxable outward supplies to consumer (Other than 6 above)

Goods/S
ervices
(1)
HSN/
SAC
(2)
State code
(Place of
Supply)
Aggregate
Taxable Value
(3)
(4)
IGST
Amt
Rate
(5)
(6)
(figures in Rs)
CGST
Rate
Amt
(7)
(8)
SGST
Rate
Amt
(9)
(10)
Tax on this
supply is paid
under provisional
assessment
(Checkbox)
(11)
Note:
2. Table includes both inter-state supplies (invoice value below 2.5 lakhs) and intra-state supplies.
7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7
above in earlier tax period (s))
(figures in Rs)
Original Details
Revised Details
Aggregat
e Taxable
Value
IGST
SGST
CGST
Tax on this
supply is
paid under
provisional
assessment
(Checkbox)
Month
(Tax
Period)
(1)
8.
Goo HSN
ds
/
Stat
and SAC
e
Serv
Cod
ices
e
(2)
(3) (4)
Goods/ HS
Services N/
SAC
(5)
(6)
State
code
(Place of
Supply
(State
Code))
(7)
Rate
Amt
Rate
Amt
Rate
Amt
(9)
(10)
(11)
(12)
(13)
(14)
(8)
(15)
Details of Credit/Debit Notes

GSTIN
/UIN/
Name
of
recipie
nt
Type of note
(Debit/Credit)
Debit Note/credit
note
No.
(1)
(2)
Other than reverse charge
(3)
Date
(4)
Original
Invoice
No.
(5)
(figures in Rs)
Differenti
al Value
(Plus or
Minus)
Date
(6)
(7)
Differential Tax
IGST
Rate
Amt
(8)
(9)
CGST
Rate Amt
(10) (11)
SGST
Rate
Amt
(12)
(13)
Reverse charge
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.
8A. Amendment to Details of Credit/Debit Notes of earlier tax periods

GSTI
N/UI
N/Na
me of
recipi
ent
Type of
note
(Debit/Cre
dit)
Original
No.
Date
Revised
No.
Date
Original Invoice
details
No.
Date
Differenti
al Value
(Plus or
Minus)
(figures in Rs)
Differential Tax
IGST
Rate
Amt
CGST
Rate Amt
SGST
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
Reverse charge
9. Nil rated, Exempted and Non GST outward supplies*

Goods/Services
Nil Rated
(Amount)
(3)
(figures in Rs)
Exempted
(Amount)
(4)
Non GST supplies

(Amount)
(5)
(1)
(2)
Interstate supplies to
registered person
Intrastate supplies to
registered person
Interstate supplies to
consumer
Intrastate supplies to
consumer
If the details of nil rated and exempt supplies have been provided in Table 5, 6 and 7, then info in column (4) may only be furnished.
10.
Supplies Exported (including deemed exports)

Description
Invoice
No.
(1)
Date Value
(2)
(3)
Goods/S HSN/
ervices SAC
(4)
(5)
Taxable
value
(6)
Shipping
IGST
bill/
bill of export
No
Date Rate Amt
(7)
10
(8)
(9)
(10)
CGST
SGST
Rate Amt
Rate Amt
(11)
(13)
(12)
(14)
(figures in Rs)

paid under provisional
assessment (Checkbox)
(15)
Without payment
of GST
With payment of
GST
10A. Amendment to Supplies Exported (including deemed exports)

Description Original
Invoice
Without
payment of
GST
With
payment of
GST
11.
Revised Invoice
Shipping bill/
bill of export
No. Date No. Date Goods HSN Taxabl No

/Servi /
e
ces SAC value
(1) (2) (3) (4) (5) *(6) (7)
(8)
Date
IGST
CGST
Rate Amt Rate
(9)
(10) (11)
(12)
Amt
(13)
(figures in Rs)

paid
under
provisional
assessment
(Checkbox)
SGST
Rate
Amt
(14)
(15)
(16)
Tax liability arising on account of Time of Supply without issuance of Invoice in the same period.
(figures in Rs)
GSTIN/UIN/
Name of
customer
State
Code
(1)
(2)
Docum
ent No.
(3)
Date
(4)
Goods/
Servic
es
(5)
HSN/SAC
of supply
(6)
11
Amount of advance
received/ Value of
Supply provided
without raising a bill
TAX
CGST
Rate
Tax
Rate
Tax
Rate
Tax
(7)
(8)
(9)
(10)
(11)
(12)
(13)
IGST
SGST
Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account of time of supply
11A. Amendment to Tax liability arising on account of Time of Supply without issuance of Invoice in the same tax
period.
(figures in Rs)
Original Details
GSTIN/ Docum
UIN/Na ent
me of
Numbe
custome r
r
(1)
12.
(2)
Revised Details
Date
(3)
GSTI
N/UI
N/
Name
of
custo
mer
Stat
e
Cod
e
Docu
ment
No.
Date
(4)
(5)
(6)
(7)
Goods HSN/S
/Servi AC
ces
of
supply
to be
made
(8)
(9)
Amount
of
advance
received/
Value of
Supply
provided
without
raising a
bill
(10)
TAX
IGST
Rate Tax
(11)
(12)
CGST
Rate
Tax
(13)
(14)
SGST
Rate Tax
(15)
(16)
Tax already paid (on advance receipt/ on account of time of supply) on invoices issued in the current period
(figures in Rs)
Invoice No.
(1)
Transaction id
(A number assigned by the system
when tax was paid)
(2)
TAX Paid on receipt of advance/on account of time of supply

IGST
CGST
SGST
Rate
Tax
Rate
Tax
Rate
Tax
(4)
(5)
(6)
(7)
(8)
(9)
12
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on occurrence of time of
supply
13. Supplies made through e-commerce portals of other companies
Part 1- Supplies made through e-commerce portals of other companies to Registered Taxable Persons
Invoice
No.
Date
Merchant GSTIN of e- Gross

ID issued commerce
Value
by
e- portal
of
commerc
supplie
e
s
operator
3
4
5
Taxabl
e value
Goods
(G)/
Servic
es (S)
HSN/
SAC
IGST
SGST
Rate
Amt.
Rate
Amt.
10
11
12
(figure in Rs.)
CGST
Place
of
Rate Amt Suppl
y
.
(State
Code)
13
14
15
Note: Details of supplies made through e-commerce portal to registered Taxable Persons shall be reported in Table 5 of this return, which shall be prepopulated in this table based on the flag provided in the respective table at the time of creation of Return.
Part 2- Supplies made through e-commerce portals of other companies to Unregistered Persons
(figure in Rs.)
Sr
No.
Merchant ID issued by e- GSTIN

of
ecommerce portal
commerce portal
Place of Supply
(State Code)
13
Taxable
value
IGST
CGST
SGST
Rate Amt Rate Amt Rate Amt

6
7
8
9
10
11
Note: Details of supplies made through e-commerce portal to unregistered Taxable Persons shall be reported in the table by the Taxable Person in addition to the
details which are already provided in Table 6 & 7 of this return, this shall not be included in the turnover again.
Part- 2A Amendment to Supplies made through e-commerce portals of other companies to Unregistered Taxable
Persons
Sr
No.
Original Details
Revised Details
Tax
Place of Tax
period of Supply
period of
supplies
(State
supplies
Code)
2
3
4
Place
Supply
(State
Code)
5
Merchant GSTIN of e- Taxable

ID issued commerce
value
by
e- portal
commerce
of
portal
IGST
CGST
SGST
10
11
12
13
14
14. Invoices issued during the tax period including invoices issued in case of inward supplies received from
unregistered persons liable for reverse charge
S.No. Series number of
invoices
1
From
3
To
Total number of Number of

invoices
cancelled invoices
4
5
14
Net Number
of invoices
issued
7
15
I __________________hereby declare that the information given in this statement is true, correct and complete in every respect. I
further declare that I have the legal authority to submit this statement.
Place:
Date:
(Signature of Authorized Person)
INSTRUCTIONS for furnishing the information

1. Terms used:
GSTIN: Goods and Services Taxable Person Identification Number
UIN:
Unique Identity Number for embassies
HSN:
Harmonized System of Nomenclature for goods
SAC:
Service Accounting Code
POS:
Place of Supply (State Code) of goods or services State Code to be mentioned
2. To be furnished by the 10th of the month succeeding the tax period. Not to be furnished by compounding Taxable Person/ISD
3. Aggregate Turnover means as defined under the Goods and Services Tax Act, 20..
4. HSN/SAC is not mandatory for taxable person whose aggregate turnover is less than 1.5 crores. HSN shall be restricted to maximum 8 digits. If
gross turnover in previous financial year is greater than Rs 5 crore, HSN should be minimum of 4 digits. If gross turnover in previous financial
year is equal to or greater than Rs 1.5 crore and less than 5 crore, HSN should be minimum of 2 digit and would be mandatory from the second
year of GST implementation. In case of Exports HSN should be 8 digits.

15
Form GSTR-1A
AUTO DRAFTED DETAILS
1. GSTIN:
2.
..
Name of the Taxable Person:
..
3. Gross Turnover of the Taxable Person in the previous FY..

(To be submitted only in first year. To be auto populated in subsequent year)
4. Period:
Month.
Year
5. Taxable outward supplies to a registered person

GSTIN
of
receiver/
UIN
Invoice
No.
(1)
(2)
Date
(3)
IGST
Value Goods/ /HSN/ Taxable

service SAC
value
s
(4)
(5)
(6)
(7)
CGST
SGST
POS
(only if
different from
the location of
recipient)
Rate
Amt
Rate
Amt
Rate
Amt
(8)
(9)
(10)
(11)
(12)
(13)
16
(14)
(figures in Rs)
Indicate if Tax on this
supply
Invoice is
attracts
paid under
reverse
provisional
charge $ assessment
(Checkbox)
(15)
(16)
5A. Amendments to details of Outward Supplies to a registered person of earlier tax periods
Original Invoice
(figures in Rs)
Revised Details
IGST
GSTIN
No. Date GSTIN No.
of
of supplier
supplie
r
(1)
(2) (3) (4)
(5)
Date Value Goods HSN/ Taxable

/Servi SAC value
ces
(6)
(7)
(8)
(9)
(10)
Rate Amt
(11)
(12)
CGST
Rate
(13)
POS
(only if
different
from the
Amt
location
of
recipien
(16)
(17)
SGST
Amt
(14)
Rate
(15)
Shall be auto populated from counterparty GSTR1 and GSTR5
8. Details of Credit/Debit Notes

GSTI
N/UIN
/ Name
Type of note
(Debit/Credit)
Debit Note/credit note
No.
(1)
(2)
Date
(3)
(4)
Original
Invoice
No.
(5)
Differenti
al Value
(Plus or
Minus)
Date
(6)
17
(7)
Differential Tax
IGST
Rate
Amt
(8)
(9)
CGST
Rate Amt
(10) (11)
(figures in Rs)
SGST
Rate
Amt
(12)
(13)

GSTIN
/UIN/
Name
(1)
Type of
note
(Debit/Cr
edit)
(2)
Original
Debit
Note/credit
note
No. Date
(3)
(4)
Revised Debit
Note/credit
note
Original Invoice
details
No.
No.
(5)
Date
(6)
Date
(7)
(8)
This auto drafted form is generated by the GST system.
18
(figures in Rs)
Differenti
al Value
(Plus or
Minus)
(9)
Differential Tax
IGST
Rate
Amt
(10)
(11)
CGST
Rate Amt
(12) (13)
SGST
Rate Amt
(14) (15)
FORM GSTR-2
[See Rule..]
DETAILS OF INWARD SUPPLIES/PURCHASES RECEIVED

1. GSTIN..
2. Name of Taxable Person
3. Period:
Month
Year
4. From Registered Taxable Persons including supplies received from unregistered person in case of reverse charge
(figures in Rs)
GSTIN/
Name
of
unregister
ed
supplier
(1)
Invoice
IGST
Eligibility Total Tax

ITC available
POS
SGST (only if of ITC as available as ITC this month $
differen inputs/capit $
al goods/
t from
input
IGS CGS SGS IGS CGS SGS
the
services/no T T
T T
T
T
location
ne
of
recipien
t)
CGST
No Dat Valu Goods/Servic HS Taxab Rat Am Rat Amt Rat Am

. e
e es
N/ le
e
t
e
e
t
SAC value
(2) (3) (4)
(5)
(6) (7)
(8) (9) (10 (11) (12 (13
)
)
)
Other than supplies attracting reverse charge

19
Amt Amt Amt Amt Amt

(14)
(15)
(16) (17) (18) (19) (20)
Amt
(21)
Auto
populated
Not auto
populated
(Claimed)
Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered
Taxable person)
Auto populated
Others
$
Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.
4A. Amendments to details of inward supplies received in earlier tax periods

(figures in Rs)
Original
Invoice
Revised Details
POS Eligibil Total Tax available ITC available this

month $
IGST CGST
SGST (only ity of as ITC $
ITC
as
if
inputs/c
differ apital
ent
goods/ IGST CGST SGS IGST CGS SGST
T
T
from input
the service
GSTI No. Da GST No. Dat Valu Goo HS Taxa Ra Amt Rat Am Rate Amt locati s/none Amt Amt Amt Amt Amt Amt
N
te IN
e e ds/S N/ ble
te
e
t
on of
of
ervi SA value
of
recipi
supp
ces C
unregi
en
lier
stered
supplie
r
20
(1)
(2) (3) (4) (5) (6) (7) (8) (9)
(10) (11 (12) (13) (14) (15) (16) (17)

)
Auto
popula
ted
(18)
(19)
(20)
(21)
(22)
(23)
(24)
Not
auto
popula
ted
(Claim
ed)
Taxable person)
Auto
popula
ted
Others
$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
5. Goods /Capital goods received from Overseas (Import of goods)

(figures in Rs)
Bill of entry/ Import report
Eligibility of ITC as Total IGST available ITC available this

inputs/capital
as ITC
month
IGST
21
No.
Date
(1)
(2)
Value HSN
(3)
Taxable value
(5)
(4)
Rate
(6)
goods/none
Amt
(7)
(8)
(9)
(10)
5A. Amendments in Goods /Capital goods received from Overseas (Import of goods) of earlier tax periods
(figures in Rs)
Original Bill of
Entry/ Import
Report
No.
(1)
Date
(2)
Revised Details of Bill of entry/ Import

Report
No. Date Value HSN
Taxable
value
(3)
(4)
(5)
(6)
(7)
IGST
Rate
Amt
(8)
22
(9)
Eligibility of
Total IGST
ITC available this
ITC as
available as ITC
month
inputs/capital
goods/none
(10)
(11)
(12)
6. Services received from a supplier located outside India (Import of services)

(figures in Rs)
Invoice
IGST
ITC Admissibility
No
Date
Value
SAC
Taxable
value
Rate
Amt
Total ITC
Admissible as input
services/none
ITC admissible
this month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
6A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax
periods
(figures in Rs)
Original Invoice
Revised details of Invoice
IGST
ITC Admissibility
No
Date
No
Date
Value
SAC
Taxable
value
Rate
Amt
Total ITC
Admissible as
input
services/none
ITC admissible
this month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
23

GST
IN
Type of
note
(Debit
/Credit)
Debit
Note/
credit
note
No Date
.
Original
Invoice
No.
Differe
ntial
Value
(Plus
or
Minus)
Date
Differential Tax
IGST
CGST
SGST
A
mt
Ra
te
A
mt
Ra
te
A
mt
(8) (9)
(1
0)
(1
1)
(1
2)
(1
3)
Ra
te
(1)
(2)
(3)
(4)
(5)
(7)
Eligibili
ty for
ITC
(select
from
drop
down as
in Table
5 above)
Reverse charge
Details shall be auto populated from counterparty GSTR1 and GSTR 5
24
(14)
(figures in Rs)
Total Tax
available as
ITC
ITC available
this month
IG
ST
A
mt
CG
ST
Am
t
SG
ST
Am
t
IG
ST
A
mt
CGS SGS
T
T
Amt Amt
(1
5)
(16
)
(17
)
(1
8)
(19)
(20)

Original Debit
Note/ credit
note
GST
IN
(1)
N
o.
(2)
Da
te
(3)
Revised
Details of
original Debit
Note/ credit
note
GST N Da
IN
o. te
(4)
(5)
(6)
Type of
note
(Debit/Cr
edit)
Differen
tial
Value
(Plus or
Minus)
Differential Tax
IGST
(7)
(8)
CGST
SGST
Ra
te
A
mt
Ra
te
A
mt
Ra
te
A
mt
(9)
(10)
(11)
(12)
(13)
(14)
Eligibi
lity for
ITC
(select
from
drop
down
as in
Table 5
above)
(15)

Reverse charge
25
Total Tax
available as
ITC
ITC available
this month
IGS CG SG
T
ST
ST
Am Amt Amt
t
IGS CG SG
T
ST
ST
Am Amt Amt
t
(16)
(19)
(17)
(18)
(20)
(21)
8. Supplies received from composition taxable person/unregistered person & other exempt/nil/non GST supplies
(figures in Rs)
Description
Value of supplies received from
HSN Code/
SAC code
(1)
(2)
Compounding
Taxable person
(3)
Unregistered
Taxable person
not included in
Table 4 above
(4)
Non GST Supply

Any exempt
Any nil rated
supply not
supply not
included in Table included in Table
4 above
4 above
(5)
(6)
(7)
Interstate supplies
Intrastate supplies
9. ISD credit received

(figures in Rs)
GSTIN_ISD
(1)
Auto populated
Not auto populated
(claimed)
Invoice/Document details
SAC
ISD Credit
No
Date
IGST
(2)
(3)
(4)
Shall be auto populated from counterparty ISD return
26
CGST
(5)
SGST
(6)
10(1) TDS Credit received

Invoice/Document
GSTIN
of deductor
No
Date
Value
(1)
(2)
(3)
(4)
(figures in Rs)
Date of
Payment
made to the
deductee
(5)
Value on which TDS_IGST

TDS has been
deducted
Rate
Amt
(6)
(7)
TDS_CGST
TDS_SGST
Rate
Rate
(8)
Amt
(9)
(10)
Amt
(11)
(12)
Shall be auto populated from counterparty TDS return
10(2) TCS Credit received

(figures in Rs)
GSTIN of E- Merchant ID Gross Value of

commerce
allocated by Supplies
portal
e-commerce
portal
(1)
(2)
(3)
Taxable Value
on which TCS
has been
deducted
(4)
TCS_IGST
Rate
(5)
27
Amt
(6)
TCS_CGST
TCS_SGST
Rate
Rate
(7)
Amt
(8)
(9)
Amt
(10)
11.
ITC Received on an invoice on which partial credit availed earlier

(figures in Rs)
Original invoice/ doc.

Date
(2)
No
(1)
Earlier
(3)
IGST
This month
(4)
Earlier
(5)
ITC availed
CGST
This month
(6)
Earlier
(7)
SGST
This month
(8)
ITC taken earlier shall be auto populated upon choosing the invoice number
return
12. Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice
(figures in Rs)
GSTIN/Name of
unregistered
supplier
State
Code
(1)
(2)
Document
No.
(3)
Document
Date
(4)
Goods/
Services
(5)
HSN/SAC
of supply
(6)
Taxable
Value
(7)
IGST
Rat Ta
e
x
(8) (9)
Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account of time of supply.
28
TAX
CGST
SGST
Rat Tax Rat Tax
e
e
(10) (11 (12) (13
)
)
12A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice
Original Details
GSTIN/ Docum
Name of ent No.
customer
(1)
(2)
Revised Details
Docu
ment
Date
(3)
GSTIN State Docu

/ Name Cod ment
of
e
No.
custom
er
(4)
(5)
(6)
Date
(7)
Goods HSN/S
/Servic AC
es
of
supply
to be
made
(8)
(9)
Taxable
Value
TAX
IGST
Rate
(10)
(11)
Tax
CGST
Rate Tax
SGST
Rate Tax
(12)
(13)
(15)
(14)
(16)
(figures in Rs)
13. Tax already paid under Reverse Charge in earlier tax periods on account of time of supply for which invoices issued
in the current period
(figures in Rs)
Invoice
No.
Invoice
Date
Transaction id
(A number assigned by the system when
tax was paid)
(1)
(2)
(3)
IGST
Rate
(4)
Tax
(5)
TAX Paid on Time of Supply

CGST
SGST
Rate
Tax
Rate
Tax
(6)
(7)
(8)
(9)
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on occurrence of time of supply
29
14.
ITC Reversal
S.No
Description*
IGST
Amount
(2)
(3)
(1)
ITC Reversal
(figures in Rs)
CGST
Amount
SGST
Amount
(4)
(5)
1
*
A drop down will be provided to select the reason for reversal
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on occurrence of time of supply
Table shall include ITC reversal on account of exempt and non-business supplies
14A. Amendment to ITC Reversal

S.No
(1)
Tax period
(2)
ITC Reversal
Description*
(3)
IGST
Amount
(4)
CGST
Interest
(5)
Amount
(6)
SGST
Interest
(7)
Amount
(8)
Interest
(9)
Place:
Date:
30
Note:
1. To be furnished by the 15th of the month succeeding the tax period
2. Not to be furnished by compounding Taxable Person /ISD
3. Auto-population would be done, on the basis of GSTR1 of counter-party supplier.
4. Further the other details that are not auto-populated, i.e. import of services, eligibility of ITC and quantum thereof and purchases from unregistered Taxable
Person shall be furnished.
31
GSTR-2A
1. GSTIN..
2. Name of Taxable Person
3. Period :
Month
Year
Part A
4. Inward supplies received from Registered Taxable Persons
(figures in Rs)
GSTIN
of supplier
(1)
Invoice
No.
Date
(2)
(3)
IGST
Value Goods/ HSN/

Services SAC
(4)
(5)
(6)
Taxable
Value
(7)
Rate
(8)
Amt
(9)
CGST
Rate
(10)
SGST
Amt
(11)
Auto populated
32
Am
t
(12) (13)
POS (only if
different from
the location of
recipient)
Rate
(14)

Original Invoice
(figures in Rs)
Revised Details
IGST
GSTIN
No. Date GSTIN No.
of
of supplier
supplie
r
(1)
(2) (3) (4)
(5)
Date Value Goods HSN/ Taxable

/Servi SAC value
ces
(6)
(7)
(8)
(9)
(10)
Rate Amt
(11)
(12)
33
CGST
Rate
(13)
SGST
Amt
(14)
Rate
(15)
POS
(only if
different
from the
location
of
recipien
Amt
(16)
(17)

GSTIN
of
supplier
Type
of
note
(Debi
t/Cre
dit)
Debit Note/ credit note
No.
(1)
(2)
Original Invoice
Date
(3)
No.
(4)
Differential
Value
(Plus or
Minus)
Date
(5)
(7)
Differential Tax
IGST
Rate Amt
(8)
(9)
(10)
CGST
Rate Amt
(11)
(12)
(figures in Rs)
SGST
Rate Amt
(13)
(14)

GSTIN
of
supplier
Type of note
(Debit/Credi
t
Original Debit Note/

credit note
No.
(1)
(2)
Date
(3)
(4)
Original
Differential
/Revised Debit
Value
Note/ credit note (Plus or
Minus)
No.
(5)
Date
(6)
IGST
Rate
Amt
(7)
Shall be auto populated from counterparty GSTR1 and GSTR 5
34
Differential Tax
(8)
(9)
CGST
Rate Amt
(10)
(11)
SGST
Rate
Amt
(12)
(13)
Part B
6. ISD credit received
(figures in Rs)
GSTIN_ISD
Invoice/Document details
No
Date
(1)
(2)
SAC
IGST
(3)
(4)
ISD Credit
CGST
(5)
SGST
(6)
Part C
7(1) TDS Credit received
GSTIN
of deductor
(1)
(figures in Rs)
Invoice/Document
No
(2)
Date
(3)
Value
(4)
Date of
Payment
made to the
deductee
(5)
Value on which
TDS has been
deducted
(6)
TDS_IGST
Rate
(7)
35
Amt
(8)
TDS_CGST
TDS_SGST
Rate
Rate
(9)
Amt
(10)
(11)
Amt
(12)
Part D
7(2) TCS Credit received
(figures in Rs)
GSTIN of E- Merchant ID Gross Value of

commerce
allocated by e- Supplies
portal
commerce
portal
(1)
(2)
(3)
Taxable Value
on which TCS
has been
deducted
(4)
TCS_IGST
Rate
(5)
Amt
TCS_CGST
TCS_SGST
Rate
Rate
(6)
Shall be auto populated from counterparty TCS return
36
(7)
Amt
(8)
(9)
Amt
(10)
Form GSTR-3
[See Rule..]
MONTHLY RETURN
TAXABLE PERSON DETAILS
1.
GSTIN
.
2.
Name of Taxable Person.
3.
Address
[S. Nos. 1, 2 and 3 shall be auto populated on logging]

4. Period
Month
Year..
Part A
5.
TURNOVER DETAILS
(figures in Rs)
A.
B.
C.
D.
E.
Taxable Turnover
Export Turnover
Nil rated and Exempted Turnover
Non GST Turnover
Total Turnover [A to D]
37
6. Outward Supplies
6.1 Inter-state supplies to Registered Taxable Persons
State Code
(1)
Goods
(Auto populated from GSTR-1)

(figures in Rs)
Rate of Tax
(Rate wise-Including Nil, exempt and
Non GST)
(2)
Value
IGST
(3)
(4)
Services
6.2 Intra-State Supplies to Registered Taxable Persons

Rate of Tax
(Rate wise-Including Nil, exempt
and Non GST)
(1)
Goods

(figures in Rs)
Value
CGST
SGST
(2)
(3)
(4)
Services
6.3 Inter-State Supplies to Consumers
(including unregistered Government Departments / persons dealing in exempted / NIL rated/ non GST goods or services )
State Code
Goods
(figures in Rs)
Rate of Tax
(Rate wise-Including Nil, exempt and Non
GST)
Value
Services
38
IGST
6.4 Intra-State Supplies to Consumers

Rate of Tax
(Rate wise-Including Nil,
exempt and Non GST)
(1)
Goods

(figures in Rs)
Value
CGST
SGST
(2)
(3)
(4)
Services
6.5 Exports (including deemed exports)

(figures in Rs)
Description
Taxable Value
IGST
(1)
(2)
(3)
Goods
Without payment of GST
With Payment of GST
Services
Without payment of GST
With Payment of GST
39
CGST
(4)
SGST
(5)
6.6 Revision of supply invoices/Credit notes/Debit notes and others pertaining to previous tax period (including
post sales discounts or any clerical/other errors)
[Auto populated from GSTR1]
Month State Code Document type

(Invoice/Debit note/Credit
note)
(1)
(2)
(3)
Number Date Differential Value (Plus or Minus)

(4)
(5)
IGST
(6)
(7)
(figures in Rs)
CGST
SGST
(8)
(9)
Goods
Services
6.7 Total tax liability on outward supplies
(Auto Populated from the Tables above)

(figures in Rs)
Month
(1)
Value
IGST
CGST
SGST
(2)
(3)
(4)
(5)
Goods
Services
40
7. Inward supplies
7.1 Inter-State supplies received
State Code
(1)
(Auto-populated from GSTR2)

(figures in Rs)
Rate of Tax
(Rate wise-Including Nil, exempt and
non-GST)
(2)
Value
IGST
(3)
(4)
ITC of IGST available in

the current month
(5)
Goods Inputs
Capital goods
Services
None
No amount auto populated
7.2
Intra-State supplies received
Rate of Tax
(Rate wise-Including Nil,
exempt, compounding Taxable
person and non-GST)
(1)
Goods_ Inputs
(Auto populated from GSTR -2)

(figures in Rs)
Value
CGST
SGST
(2)
(3)
(4)
ITC-CGST
available in
current month
(5)
ITC-SGST
available in
current month
(6)
Capital Goods
Services
None
No amount auto
populated
41
No amount auto
populated
7.3 Imports
(Auto populated from GSTR -2)

(figures in Rs)
Assessable Value
(1)
IGST
(2)
ITC- IGST available in current month

(4)
(3)
Goods_ inputs
Capital goods
Services
None
No amount auto populated
7.4 Revision of purchase invoices/Credit note/Debit note and other details pertaining to previous tax period
(including post sales discounts received or any clerical / other errors
( Auto populated from GSTR-2)
(figures in Rs)
Month GSTI Stat

N/UI e
N
Cod
e
(1)
(2)
Goods-Inputs
(3)
Goods
/Servi
ces
(4)
HSN Documen
/SAC t type
(Invoice/
Debit
note/Cred
it
note/Bill
of Entry)
(5)
(6)
Numbe Date Differe

r
ntial
Value
(Plus
or
Minus)
(7)
(8)
Capital Goods
Services
42
(9)
IGST
(10)
CGST
SGS
T
(11)
(12)
ITC available in
current month
IGST CGS SGST
T
(14)
(15)
(16)
None
No
amount
auto
populat
ed
7.5 Total Tax liability on inward supplies on reverse charge

Value
(2)
Month
(1)
CGST
(3)
No
amou
nt
auto
popul
ated
No
amou
nt
auto
popul
ated
(Auto-populated from GSTR-2)
(figures in Rs)
SGST
(4)
IGST
(5)
Goods
Services
7.6 ITC Reversal

S.No
Description*
(1)
1
(2)

ITC Reversal
CGST
Amount
Interest
(6)
(5)
IGST
Amount
(3)
Interest
(4)
(figures in Rs)
SGST
Amount
(7)
7.7 Output tax added/reduced on account of non-rectification/rectification of communicated mismatches

43
Interest
(8)
S.No
(1)
1
2
3
4
Output tax
added/reduced due to
mismatched
(2)
IGST
Amount
(3)
(figures in Rs)
Output Tax liability

CGST
Interest
(4)
Amount
(5)
SGST
Interest
(6)
Amount
(7)
Interest
(8)
Excess input tax credit

claimed
Non Reduction in ITC
by Recipients on credit
notes
Supplies through Ecommerce operators
Output tax reduced due
to matching of earlier
mismatched invoices
Total Tax liability for the month
(figures in Rs)
Month
Value
CGST
SGST
IGST
(1)
(2)
(3)
(4)
(5)
Goods
Services
9A. TDS credit received during the month

44
(figures in Rs)
GSTIN of TDS deductor
IGST
(1)
CGST
SGST
Rate
Tax
Rate
Tax
Rate
Tax
(2)
(3)
(4)
(5)
(6)
(7)
9B. TCS credit received during the month

GSTIN of
commerce
Operator
E-
IGST
Rate
(1)
CGST
Amt
(2)
Rate
(3)
SGST
Amt
(4)
Rate
(5)
Amt
(6)
(7)
10. ITC received during the month

(figures in Rs)
Description
(1)
Goods-Inputs
Capital Goods
Services
IGST
CGST
SGST
Rate
Tax
Rate
Tax
Rate
Tax
(2)
(3)
(4)
(5)
(6)
(7)
45
Part B
11. Tax, interest, late fee and penalty paid (auto-populated from cash and ITC ledger)
(figures in Rs)
Part (a)
S.
No.
Description
(1)
1.
2.
3.
Tax payable
Debit entry in Cash Ledger
(2)
Debit entry in Credit Ledger
Debit no.
IGST
Paid
CGST
Paid
SGST
Paid
Debit
no.
IGST
Paid
CGST
Paid
SGST
Paid
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
IGST
CGST
SGST
Part (b)
S. No.
4.
5.
6.
(1)
Interest
Late fee
Others (Please Specify)
IGST
Payable
CGST
SGST
(3)
(4)
(5)
12. Refunds claimed from cash ledger

46
Debit entry in Cash Ledger

Debit no.
IGST
CGST
Paid
Paid
(6)
(7)
(8)
SGST
Paid
(9)
S.No
(1)
1.
2.
Minor head
(Tax/Interest/ Fee/
Penalty/Other)
(2)
Refund claimed from cash ledger
Bank Account Details*
Debit
entry
no.
(3)
CGST
SGST
IGST
(4)
(5)
(6)
*This should be one of the bank accounts mentioned in the GSTIN

Usual declarations
I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further
declare that I have the legal authority to submit this return.
Place:
Date:
Note:

2. Other than compounding Taxable Person / ISD
47
Government of India /State

Department of --------------
Form GST-3A
[See Rule ..]
Reference No:
Date:
To
_______________ (GSTIN & Name of the taxable person)
_______________ (Address of the taxable person)
Notice under section _____of --------- Act, 20 for non-filing of return
Tax Period Type of Return Whereas being a registered taxable person, you are liable to file aforesaid return (s) for the above said tax period and it has been noticed that you have not filed the said
return till date. You are hereby directed to file the above said return within 15 days of service of notice failing which assessment proceedings will be initiated under
section ________ of the _____ Act.
It may also be mentioned here that no further notice/reminder will be issued in this regard.
Name:
Designation:
48
GSTR-4
[See Rule..]
Quarterly Return for Compounding Taxable person

1. GSTIN .
2. Name of the Taxable Person

3. Address
(S. No. 1, 2 and 3 shall be auto-populated on logging)
4. Period of Return
From. To.
49
5. Inward supplies including supplies received from unregistered persons

(figures in Rs)
GSTIN/ Name
of unregistered
supplier
(1)
Invoice
No.
Date
(2)
(3)
IGST
CGST
Value Goods/Services HSN/ Taxable Rate Amt Rate Amt

SAC value
(4)
(7)
(5)
(6)
(8) (9) (10) (11)
SGST
Rate Amt
(12) (13)
Auto populated
Other
than supplies attracting reverse charge
Not auto populated

(Claimed)
Taxable person)
Auto populated
Others
50
5A. Amendments to details of inward supplies including supplies received from unregistered persons in earlier tax
periods
(figures in Rs)
Original Invoice
Revised Details
IGST
GSTIN
of supplier
No.
Date GSTIN No. Date

of
supplier
(1)
(2)
(3)
(4)
(5)
(6)
Auto
populated
Value Goods/ HSN/

Service SAC
s
(9)
(7)
(8)
Taxable
value
(10)
Rate
(11)
Amt
(12)
CGST
Rate
(13)
SGST
Amt
(14)
Rate
(15)
Amt
(16)
Not auto
populated
(Claimed)
Taxable person)
Auto
populated
Others
51
6. Goods /Capital goods received from Overseas (Import of goods)

(figures in Rs)
No.
Date
Value
(1)
(2)
(3)
Bill of entry
HSN*
IGST
Assessable
Value
(4)
Rate
(5)
Amt
(6)
(7)
*at 8-digit level
6A. Amendments in Goods /Capital goods received from Overseas (Import of goods) of earlier tax periods
(figures in Rs)
Original Bill of Entry
Revised details of Bill of entry
IGST
No.
Date
No.
Date
Value
HSN
Assessable Value
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
52

(figures in Rs)
Invoice
No
Date
(1)
Value
(2)
Assessable Value
SAC
(3)
Rate
(5)
(4)
IGST
Amt
(6)
(7)
periods
(figures in Rs)
Original Invoice
IGST
No
Date
No
Date
Value
SAC
Taxable value
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
53
8. Outward Supplies made

(figures in Rs)
S.No.
(1)
1
2
Nature of supplies
(2)
Intra-state supplies
Non GST Supplies
Turnover
Compounding tax rate
(3)
(4)
Compounding tax amount

CGST
SGST
(5)
(6)
8A. Amendments to Outward Supplies related to intra-state supplies

(figures in Rs)
S.No.
(1)
Quarter
(3)
Revised Turnover
(4)
Compounding tax rate

CGST
SGST
(5)
(6)
54
Revised Compounding
tax amount
SGST
SGST
(7)
(8)
9. Details of Credit/Debit Notes issued and received

(figures in Rs)
GSTIN
Type of note
(Debit /Credit)
Debit Note/
credit note
No.
(1)
(2)
Date
(3)
Original Invoice
No.
Differential
Value
(Plus or
Minus)
Date
(4)
Differential Tax
IGST
Rate Amt
(5)
(7)
(8)
(9)
Reverse charge
55
CGST
Rate Amt
(10)
(11)
SGST
Rate Amt
(12)
(13)
9A. Amendment to Details of Credit/Debit Notes Issued and Received of earlier tax periods
(figures in Rs)

credit note
GSTIN
(1)
No.
Date
(2)
(3)
Revised Details of original Debit

Note/ credit note
GSTIN
No.
(4)
(5)
Type of note
(Debit/Credit)
Differential
Value
(Plus or
Minus)
Date
Differential Tax
IGST
CGST
SGST
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)

Reverse charge
10. TDS Credit received

Invoice/Document
GSTIN
of deductor
No
Date
Value
(1)
(2)
(3)
(4)
(figures in Rs)
Date of
Value on which TDS_IGST
Payment to TDS has been
the deductee deducted
Rate
Amt
(5)
(6)
(7)

56
(8)
TDS_CGST
TDS_SGST
Rate
Rate
(9)
Amt
(10)
(11)
Amt
(12)
(14)
11. Tax liability under reverse charge arising on account of time of supply without receipt of Invoice
GSTIN/UIN/
Name of
customer/unre
gistered
supplier
State
Code
Goods/Services
HSN/SAC
of supply
Taxable Value
of supply
IGST
Rate
Tax
TAX
CGST
Rate
Tax
(figures in Rs)
SGST
Rate
Tax
Liability under reverse charge
11A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice
Original Details
Month
(1)
GSTIN/UIN
/Name of
customer/
unregistere
d supplier
State
Code
(2)
(3)
Revised Details
Goo HSN/ GSTI State

ds/
SAC N/UIN Code
Servi
Name
ces
of
custo
mer/u
nregist
ered
suppli
er
(4)
(5)
(6)
(7)
Taxable TAX
Value of
supply
Goods HSN/S
/Servic AC
es
(8)
57
(9)
IGST
(10)
CGST
SGST
Rate
Tax
Rate
Tax
Rate
Tax
(11)
(12)
(13)
(14)
(15)
(16)
Liability under reverse charge
12. Tax already paid on account of time of supply for invoices received in the current period relating to reverse
charge.
(figures in Rs)
Invoice No.
(1)
Transaction id
(A number assigned by the system
when tax was paid)
(2)
Tax Paid on account of time of supply

CGST
Rate
Tax
Rate
(6)
(7)
(8)
IGST
Rate
(4)
Tax
(5)
SGST
Tax
(9)
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on occurrence of time of supply
13. Liability Payable

(figures in Rs)
Description
IGST#
CGST#
SGST#
(1)
(2)
(3)
(4)
Tax payable for previous tax period$

(i)
Outward supplies
(ii)
Inward supplies on reverse charge
Tax payable for current tax period
(i)
Outward supplies
(ii)
Inward supplies on reverse charge
Interest
Late Fees
Penalty
Others (Please Specify)
58
Compounding Tax
CGST
(5)
SGST
(6)
Total
# Tax paid in respect of supplies attracting reverse charge and those received from unregistered persons
$ Details for tax payable for previous tax period will be reflected Quarter- wise.
14. Details of Tax Payment

(figures in Rs)
Cash
Ledger
Debit
Entry No.
(1)
(2)
Date
(3)
IGST
CGST
(4)
SGST
(5)
Compounding Tax
Total tax paid
CGST
SGST
(7)
(8)
(6)
(9)
Tax paid
Interest paid
Fee paid
Penalty
Others
15. Refund Claimed

S.N
o
Description
(1)
1.
(2)
2.
Minor head
(Tax/Interest/
Fee/
Penalty/Other
(3)
59
CGST
SGST
IGST
(4)
(5)
(6)
Compounding Tax
CGST
SGST
(7)
(8)
*This should be one of the bank accounts mentioned in the GSTIN

16. Are you likely to cross composition limit before the date of next return: Y/N
Place:
Date:
Note:
1. To be furnished by 18th of the month succeeding the quarter
60
GSTR-4A
[See Rule..]

1. GSTIN .

3. Address
4. Period of Return
From. To.
61
Part A
5. Inward supplies received from registered taxable person

(figures in Rs)
GSTIN
of supplier
(1)
Invoice
No.
Date
Value
(2)
(3)
(4)
Goods/
Services
(5)
IGST
HSN/
SAC
(6)
Taxable
Value
(7)
Rate
(8)
CGST
Amt
(9)
Rate
SGST
Amt
(10)
Rate
(11)
Amt
(12)
Auto populated
5A. Amendments to details of inward supplies received from registered taxable persons in earlier tax periods
(figures in Rs)
Original Invoice
Revised Details
IGST
62
CGST
SGST
(13)
GSTIN
of supplier
No.
(1)
(2)
Date GSTIN
of
supplier
(3)
(4)
No.
Date
(5)
(6)
Value Goods/ HSN/

Service SAC
s
(9)
(7)
(8)
Taxable
value
(10)
Rate
(11)
Amt
Rate
(12)
(13)
Amt
(14)
Rate
Amt
(15)
(16)
6. Details of Credit/Debit Notes received

(figures in Rs)
GSTIN
of
supplier
Type
of
note
(Debi
t/Cre
dit)
No.
(1)
(2)
Date
(3)
Original Invoice
No.
(4)
(5)
Differential
Value
(Plus or
Minus)
Date
(7)
Differential Tax
IGST
Rate Amt
(8)
(9)
63
(10)
CGST
Rate Amt
(11)
(12)
SGST
Rate Amt
(13)
(14)
6A. Amendment to Details of Credit/Debit Notes Issued and Received of earlier tax periods
GSTIN
of
supplier
Type of note
(Debit/Credi
t

credit note
No.
(1)
Date
(2)
(3)
Original
Differential
/Revised Debit
Value
Minus)
No.
(4)
(5)
Differential Tax
Date
IGST
Rate
Amt
(6)
(7)
(8)
(9)
CGST
Rate Amt
(10)
(11)
SGST
Rate
Amt
(12)
(13)
7.
Part B
TDS Credit received
GSTIN
of
deductor
(1)
(figures in Rs)
Invoice/Document
No
(2)
Date
Value
(3)
(4)
Date of
Value on
Payment to which TDS
deductee
has been
deducted
(5)
TDS_IGST
TDS_CGST
TDS_SGST
Rate
Rate
Rate
(6)
(7)

64
Amt
(8)
(9)
Amt
(10)
(11)
Amt
(12)
65
GSTR-5
[See Rule.]
RETURN FOR NON RESIDENT TAXABLE PERSONS (FOREIGNERS)

1. GSTIN .

3. Address
4. Period of Return
5.
From... To.
Goods imported
(figures in Rs.)
S.
Description
No. of goods
(1)
(2)
Bill of
Entry
No.
(3)
Bill of
Entry
Date
HSN
Code*
UQC
(4)
(5)
(6)
Quantity
(7)
66
Value
IGST
paid, if
any
(8)
(8A)
Eligibility for
ITC as
inputs/capital
goods/none
(9)
Total
IGST
available
as ITC
(10)
ITC
available
this
month
(11)
* at 8-digit level
5A. Amendments in Goods imported of earlier tax periods

(figures in Rs)
Original Bill of
Entry
No.
(1)
Date
(2)
Revised/Original Bill of entry

No. Date Value HSN
(3)
(4)
(5)
(6)
Taxable
value
(7)
IGST
Rate
Amt
(8)
(9)
67
Eligibility for
ITC as
inputs/capital
goods/none
Total IGST
available as
ITC
ITC available this

month
(10)
(11)
(12)

(figures in Rs)
Invoice
IGST
ITC Admissibility
No
Date
Value
SAC
Taxable
value
Rate
Amt
Total ITC
Admissible as input
services/none
ITC admissible
this month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
periods
(figures in Rs)
Original Invoice
IGST
ITC Admissibility
No
Date
No
Date
Value
SAC
Taxable
value
Rate
Amt
Total ITC
Admissible as
input
services/none
ITC admissible
this month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
68
7.
Outward supplies made:

(figures in Rs.)
S.
No
.
GSTI
N, if
any
No.
Dat
e
(1)
(2)
(3)
(4)
Invoice
Valu Goo
e
ds/S
ervi
ces
(5)
HS
N/S
AC
Taxab
le
value
(6)
(7)
(5A)
IGST
Rate
Amt
(8)
(9)
CGST
Rat Amt
e
SGST
Rate A
mt
(10)
(12)
(11)
POS
(only if
different
from the
location
of
recipient
)
(13
(14)
)
Indicate
if
supply
attracts
reverse
charge
$
Date of
time of
supply if
it is
before
date of
invoice
(15)
(16)
7A. Amendments to details in Outward supplies

(figures in Rs)
Original
Invoice
No.
(1)
Date
(2)
GSTIN/
UIN, if
any
No.
(3)
(4)
Date Goods/S HSN/

ervices SAC
(5)
(6)
(7)
IGST
Taxable
Value
(8)
Rate Amt.
(9)
69
(10)
CGST
Rate
(11)
SGST
Amt
Rate Amt
(12)
(13)
(14)
POS(only Date of time

if
of supply if
different different
from the from date of
location invoice
of
recipient
)
(15)
(16)
7.
Details of Credit/Debit Notes

(figures in Rs)
GSTIN/
UIN/
Name
of
receiver
Type of
note
(Debit/
Credit)
Debit Note/ credit

note
No.
(1)
(2)
(3)
Date
(4)
Original
Invoice
No.
(5)
Differ
ential
Value
(Plus
or
Minus
)
Date
(6)
(7)
Differential Tax
IGST
Rat
Am
e
t
CGST
Rat Am
e
t
(8)
(10
)
(9)
(11)
Rate
SGST
Amt
(12)
(13)
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier

(figures in Rs)
70
GSTIN/
UIN
Type of
note (Debit/
Credit)

credit note
No.
(1)
(2)
(3)
Date
Original /Revised Differenti

Debit Note/ credit al Value
note
(Plus or
Minus)
No.
(4)
(5)
Date
Differential Tax
IGST
Rate
(6)
(7)
(8)
Amt
(9)
CGST
Rate
Amt
SGST
Rate Amt
(10)
(11)
(12)
(13)
8.
Tax paid
(figures in Rs.)
Description
Tax payable
(1)
(2)
Debit no. in ITC

ledger
(3)
ITC (IGST) utilized

(4)
IGST
CGST
SGST
Interest
Penalty
Fee
Total
Non-editable
Non-editable
71
Debit no. in cash

ledger
(5)
Tax paid in cash (after

adjusting ITC)
(6)
9.
Closing stock of Goods
S. No.
Description of goods
(1)
10.
HSN
UQC
(2)
(3)
Quantity
(4)
Value (Rs.)
(5)
(6)
Refund Claimed from Cash Ledger
S.No
(1)
1.
2.
IGST
(3)
(2)
CGST
(4)
SGST
(5)

Place:
Date:
Note:
1. To be furnished on monthly basis by 20th of the month succeeding tax period & within 7 days after expiry of registration
72
73
GSTR-6
[See Rule..]
RETURN FOR INPUT SERVICE DISTRIBUTOR

1.
GSTIN:
2.
Name of the Registered person:
(S.No. 1 and 2 will be auto-populated on logging)
3.
Period:
Month ..
Year
74
4.
From Registered Taxable Persons (to be auto-populated from counter party GSTR-1 and GSTR-5)
(figures in Rs)
Eligibility of
POS
ITC as
IGST CGST
SGST (only if
Input/Capital
differe
goods/Input
nt from services/none
the
locatio
n of
recipie
No. Date Value Servi SAC Taxa Rat Amt Rate Amt Rat Amt nt)
ces
ble
e
e
value
(1)
(2) (3) (4)
(5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
(15)
Auto
populated
Shall be auto populated from counterparty GSTR1 and GSTR5`
Not auto
populated
(Claimed
)
GSTIN
of
supplier
Invoice
Total Tax
ITC available this
available as ITC $ month $
IGST CGS
T
Amt
(16)
SGS IGST CGS

T
T
Amt Amt Amt Amt

(17) (18) (19) (20)
75
SGST
Amt
(21)

(figures in Rs)
Origin
al
GST
Invoic IN
e
of
supp
lier
Eligibilit Total Tax available as

POS
y
IGST CGST
SGST (only if of ITC ITC $
as
differen
Input/Ca
t from
pital
the
goods/In IGST CGS SGST
location
put
T
of
services/
Taxabl Rat Amt Rat Amt Rat Amt recipien none
Amt Amt
Amt
t
e
e
e
e
value
No. Dat Valu Serv SA

e
e ices C
(1) (2) (3) (4) (5) (6) (7) (8) (9)

(10) (11) (12) (13) (14) (15)
Auto
popu
lated
Not
auto
popu
lated
(Clai
med)
(16)
(17)
(18)
(19) (20)
Input
None
Same as
above
76
ITC available this

month $
IGST CGS
T
SGST
Amt
Amt
Amt
(21)
(22)
(23)

GST
IN
Type of
note
(Debit
/Credit)
Debit
Note/
credit
note
No Date
.
Original
Invoice
No.
Differe
ntial
Value
(Plus
or
Minus)
Date
Differential Tax
IGST
CGST
SGST
A
mt
Ra
te
A
mt
Ra
te
A
mt
(8) (9)
(1
0)
(1
1)
(1
2)
(1
3)
Ra
te
(1)
(2)
(3)
(4)
(5)
(7)
Eligibili
ty for
ITC
(select
from
drop
down as
in Table
5 above)
(14)
(figures in Rs)
Total Tax
available as
ITC
ITC available
this month
IG
ST
A
mt
CG
ST
Am
t
SG
ST
Am
t
IG
ST
A
mt
CGS SGS
T
T
Amt Amt
(1
5)
(16
)
(17
)
(1
8)
(19)
(20)
Reverse charge

Original Debit
Note/ credit
note
Revised
Details of
original Debit
Note/ credit
note
Type of
note
(Debit/Cr
edit)
Differen
tial
Value
(Plus or
Minus)
Differential Tax
77
Eligibi Total Tax

lity for available as
ITC
ITC
(select
ITC available
this month
GST
IN
(1)
N
o.
Da
te
(2)
(3)
GST
IN
(4)
N
o.
(5)
Da
te
(6)
IGST
(7)
(8)
CGST
SGST
Ra
te
A
mt
Ra
te
A
mt
Ra
te
A
mt
(9)
(10)
(11)
(12)
(13)
(14)
from
drop
down
as in
Table 5
above)
(15)
IGS CG SG
T
ST
ST
Am Amt Amt
t
IGS CG SG
T
ST
ST
Am Amt Amt
t
(16)
(19)
(17)
(18)
(20)
(21)

Reverse charge
6.
Input Service Distribution

(figures in Rs)
GSTIN of
the Supplier
(1)
Document
No.
Type
(invoice/revised
invoice/debit
note/revised
debit note/credit
note/credit
note)
(2)
(3)
Date
SAC
GSTIN of receiver
of credit
(4)
(5)
6A. Revision of Input Service Distribution of earlier tax periods

78
No.
(6)
Invoice/Document No.
Date
ISD Credit distributed
IGST
CGST
SGST
(7)
(8)
(9)
(10)
(figures in Rs)
GSTIN of receiver
of credit
(1)
7.
Original Invoice/Document No.

No.
Date
No.
(2)
(4)
(3)
Revised Invoice/Document No.

Date
ISD Credit distributed
SGST
IGST
CGST
(8)
(5)
(6)
(7)
ISD Ledger
(figures in Rs)
Description
IGST
CGST
SGST
Total
(1)
(2)
(3)
(4)
(5)
Opening Balance
ITCs received*
ITC Reversal
ITC Distributed
Distributed as IGST
Distributed as CGST
Distributed as SGST
Closing balance
Place:
Date:
Note:
1. To be furnished by 13th of the month succeeding the tax period)
79
GSTR-6A
[See Rule..]

.
1. GSTIN:
2.
Name of the Registered person:
(S.No. 1 and 2 will be auto-populated on logging)
3.
Period:
Month ..
Year
4.
From Registered Taxable Persons (to be auto-populated from counter party GSTR-1 and GSTR-5)
(figures in Rs)
GSTIN
of supplier
Invoice
No.
(1)
Date
Value Services SAC
(2)
(3)
(4)
(5)
(6)
IGST
Taxable
value
(7)
Rate
(8)
Amt
(9)
Auto populated
Shall be auto populated from counterparty GSTR1 and GSTR5`
80
CGST
Rate
(10)
SGST
Amt
(11)
Rate
(12)
POS (only
if different
from the
location of
recipient)
Amt
(13)
(14)

(figures in Rs)
Original
Invoice
GSTIN
of
supplier
No.
Date Value Servic SAC

es
(1) (2)
(3)
(4)
(5)
(6)
(7)
(8)
Auto
populate
d
IGST
Taxable
value
(9)
Rate
(10)
Amt
(11)
CGST
Rate
(12)
SGST
Amt
(13)
Rate
(14)
POS(only if
different from
the location of
recipient
Amt
(15)
(16)

GSTIN
of
supplier
Type
of note
(Debit/
Credit
)
No.
Date
Original Invoice
No.
Date
81
Differential
Value
(Plus or
Minus)
Differential Tax
IGST
CGST
(figures in Rs)
SGST
Rate
(1)
(2)
(3)
(4)
(5)
(7)
(8)
(9)
Amt
Rate
Amt
Rate
Amt
(10)
(11)
(12)
(13)
(14)

GSTIN
of
supplier
Type of note
(Debit/Credi
t

credit note
No.
(1)
(2)
Date
(3)
Original
Differential
/Revised Debit
Value
Minus)
No.
(4)
(5)
Date
(6)
IGST
Rate
Amt
(7)
82
Differential Tax
(8)
(9)
CGST
Rate Amt
(10)
(11)
SGST
Rate
Amt
(12)
(13)
GSTR-7
[See Rule..]
TDS Return
1.
2.
3.
GSTIN: ..
Name of Deductor: .. (S.No. 1 and 2 will be auto-populated on logging)
Return period: Month.. Year..
4.
TDS details
Contract Details
GSTIN
of
deductee No
(1)
4A.
(2)
Date
(3)
Value No
(4)
(figures in Rs.)
Invoice/Document
(5)
Date
(6)
Date of
Payment
Value to
deductee
(7)
Value on
which TDS
is to be
deducted
(8)
(9)
TDS_IGST
TDS_CGST
TDS_SGST
Rate
Rate
Rate
(10)
Amt
(11)
(12)
Amt
(13)
(14)
Amt
(15)
Revision in TDS details

(figures in Rs.)
Revised/Original Contract Details Invoice/Document Revised/Original Revised/Original TDS_IGST TDS_CGST

GSTIN
Date of Payment Value on which
No Date Value No Date Value to deductee
of deductee
TDS is to be
Rate Amt Rate Amt
deducted
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10) (11) (12)
(13)
83
TDS_SGST
Rate
Amt
(14)
(15)
5.
Liability payable and paid

Description
(1)
IGST
Payable
(2)
CGST
Payable
(3)
SGST
Payable
(4)
(figures in Rs.)
SGST Paid
Dr. No.
IGST Paid
CGST Paid
(5)
(6)
(7)
(8)
SGST
(4)
IGST
(5)
TDS
Interest on delayed payment of TDS
Fees for late filing of return
Others (please specify)
Total
6. Refund Claimed
S.No
(1)
1.
Description
(2)
2.
Bank Account Number*
CGST
(3)
Place:
Date:
Note:
1. To be furnished by 10th of the month succeeding the month of deduction
84
Form GST 7A
(See Rule ---- )
Tax Deduction Certificate

(To be maintained at the Common Portal)
GSTIN
Name
Period - From ------- To -------(dd/mm/yyyy)
Act - /All
CERTIFICATE OF DEDUCTION OF TAX AT SOURCE

Description
TDS Certificate No.
GSTIN of TDS Deductor
Name of the Taxable person / Contractor:
GSTIN of Contractor (Supplier)
Assessment Circle / Ward
Tax Period for which GSTR 7 is filed
GSTIN of Deductee
Contract Details
Invoice Details

Date of
Payment
to
Value on which TDS

is deducted
85
TDS_IGST
deducted and
deposited
TDS_CGST
TDS_SGST
Deductee
No.
Date Value No. Date Value

Rate
Tax
Rate
Tax Rate
Tax

1
2
3
4
5
6
7
8
9
10
11
12
13
14

This Certificate has been generated on the basis of information furnished in the return by the TDS Deductee GSTIN
86
Department of Revenue
Government of India
Form GSTR -8
[See Rule ----]
STATEMENT FOR E-COMMERCE OPERATORS
1. GSTIN:
-------------
(to be auto-populated)
2. Name of the Taxable Person: ------3.
Period: Month.
Year
4. Details of the supplies to registered Taxable Persons made through the e-commerce operator
(figure in Rs.)
Invoic
e No.
Dat
e
Merchan
t
ID
issued by
ecommerc
e
operator
3
GSTIN
of
supplie
r
Gross
Value
of
supplie
s
Taxabl
e value
Goods
(G)/
Services
(S)
HSN/
SAC
8
87
IGST
SGST
CGST
Rate
Amt.
Rate
Amt.
Rate
Amt
.
10
11
12
13
14
Place
of
Suppl
y
(State
Code)
15
4A. Amendment to Details of the supplies to registered Taxable Persons made through the e-commerce operator
(figure in Rs.)
GSTI
N of
Suppli
er
Origina
l
Invoice
N Da
o. te
Revised/Orig
inal Invoice
No.
Date
Mercha
nt ID
issued
by
ecomme
rce
operato
r
6
GSTI
N of
suppli
er
Gross Taxa
Value ble
of
value
suppli
es
Goods HSN/S
(G)/
AC
Servic
es (S)
[other
than
brand
ed]
10
11
IGST
Ra
te
12
SGST
Amou Ra
nt
te
13
14
CGST
Amou Ra
nt
te
15
16
Place
of
Supp
ly
Am
(Stat
t.
e
Code
)
17
18
(5) Details of the supplies to unregistered persons made through the e-commerce operator
Sr
No.
Merchant ID issued by GSTIN of supplier

e-commerce portal
Place of Supply (State Taxable

Code)
value
IGST
CGST
(figure in Rs.)
SGST

1
88
10
11
12
13
(5A) Amendment to details of the supplies to unregistered persons made through the e-commerce operator
Sr
No.
Original Details
Revised Details
Tax
Place of Tax
period of Supply
period of
supplies
(State
supplies
Code)
2
3
4
Place of
Supply
(State
Code)
5
Merchant ID GSTIN
issued by e- of
commerce
supplier
portal
Taxable
value
IGST
(figure in Rs.)
SGST
CGST
10
11
12
13
14
15
6. Tax Collected at Source (TCS) Details

Sr Tax
No. Period
of
payment
to
supplier
1
2
Merchant GSTIN
ID
of
allocate
supplier
by
ecommerc
e portal
3
4
Name Value on
of
which TCS
suppli is collected
er
Nature of
supply
(B2B/B2C)
TCS_IGST
Rate
8
89
TCS_CGST
(figure in Rs.)
TCS_SGST
Amt.
Rate
Amt.
Rate
10
11
12
13
Amt.
14
7. Liability payable and paid

(figures in Rs.)
Description
TCS_IGST TCS_CGST TCS_SGST

Payable
Payable
Payable
(1)
(2)
(3)
(4)
Cash
ledger
Dr. No.
TCS_IGST
Paid
TCS_CGST
Paid
TCS_SGST
Paid
(5)
(6)
(7)
(8)
Tax Collected at Source (TCS)

Interest on delayed payment of
TCS
Fees for late filing of return
Others (pls. specify)
Total
Notes
1. Taxable value is exclusive of exempted supplies.
2. B to B supplies means supplies made to registered Taxable Persons. GSTIN of both supplier as well as recipient should have been
mentioned on the invoice.
3. B to C supplies means supplies made to persons other than registered.
4. Invoice wise detail may be kept safely for a period prescribed in the Act.
5. An e-commerce portal supplying goods through his own portal shall not be required to file this return in respect of such supplies.
7. To be furnished by e-commerce operator(s) providing facility of supplying goods and/or services, other than branded services, of other
suppliers through his portal
90
Usual declaration and signature.

Declaration
I __________________hereby declare that the information given in this statement is true, correct and complete in
every respect. I further declare that I have the legal authority to submit this statement.
Place:
Date:
Person)
(Signature of Authorized
91
GSTR-9
[See Rule..]
ANNUAL RETURN
[To be furnished by the 31st December of the next Financial Year]
1. GSTIN
2. Name of the Taxable Person .
2C. Whether liable to Statutory Audit
Yes
No
3. Date of statutory Audit ..

4. Auditors
5. Details of expenditure:
(a)
Total value of purchases on which ITC availed (inter-State)
92
Goods
S. No.
Description
HSN Code
UQC
Quantity
Tax Rate
Taxable Value
IGST Credit
Services
S. No.
Description
Accounting Code
Tax Rate
Taxable Value
IGST Credit
b) Total value of purchases on which ITC availed (intra-State)

Goods
S.No
Description
HSN Code UQC
Quantity
Taxable Value
93
Tax Rate
CGST
SGST
Tax Credit
CGST
SGST
Services
S.No
Description
SAC
Taxable Value
Tax Rate
CGST
SGST
Tax Credit
CGST
SGST
C) Total value of purchases on which ITC availed (Imports)

Goods
S.No.
Description
HSN Code
UQC
Quantity
Tax Rate
CIF Value
IGST
Services
S.No.
(d)
Description
SAC
Tax Rate
Other Purchases on which no ITC availed
94
Taxable Value
IGST
CustomDuty
paid
S.No.
Goods/Services
Purchase Value
(e) Sales Returns

S.No
Goods
HSN Code
Taxable Value
IGST
CGST
SGST
(f) Other Expenditure (Expenditure other than purchases)

S. No.
6.
Specify Head
Amount
Details of Income:
(a)Total value of supplies on which GST paid (inter-State Supplies)

Goods
S. No.
Description
HSN Code
UQC
Quantity
95
Tax Rate
Taxable Value
IGST
Services
S. No.
Description
Accounting Code
Tax Rate
Taxable Value
IGST
(b)Total value of supplies on which GST Paid (intra-State Supplies)

Goods
Tax Rate
S.No
Description
HSN Code
UQC
Quantity
Taxable
Value
CGST
Tax
SGST
CGST
SGST
Services
S.No
Description
SAC
Taxable Value
96
Tax Rate
CGST
SGST
Tax
CGST
SGST
(c)Total value of supplies on which GST Paid (Exports)

Goods
S.No
Goods
HSN Code UQC
Quantity
Tax Rate
FOB
Value
IGST
Custom Duty
Services
S.No
Services
SAC
Tax Rate
FOB Value
IGST
(d)Total value of supplies on which no GST Paid (Exports)

Goods
Sl.No
Goods
HSN Code
UQC
Services
97
Quantity
Tax Rate
FOB Value
Sl.No
Services
SAC
Tax Rate
FOB Value
(e) Value of Other Supplies on which no GST paid

Sl. No.
Goods/Services
Value
(f) Purchase Returns

Goods
Sl. No
Services
Sl. No
Goods
Services
HSN Code
SAC
Taxable Value
Taxable Value
98
IGST
IGST
CGST
CGST
SGST
SGST
(g) Other Income (Income other than from supplies)

Sl. No.
Specify Head
Amount
Return reconciliation Statement

A IGST
Sl. No
Month
Tax
Paid
Tax Payable (As per

audited a/c)**
Difference
Interest
Penalty
Tax
Paid
Tax Payable (As per

audited a/c)**
Difference
Interest
Penalty
Total
B CGST
Sl. No
Month
Total
99
C SGST
Sl. No.
Month
Tax
Paid
Tax Payable (As per

audited a/c)
Difference
Interest
Penalty
Total
8.
O
A
Sl. No.
Other Amounts@@
Arrears (Audit/Assessment etc.)
Details of Order
Tax Payable
Interest
Penalty
Current Status of
the Order
Total
B
Sl. No.
Refunds
Details of Claim
Date of Filing
Amount of
Refund
This may be divided into parts:i)

amount already paid / refund already received during the year,
ii)
amount payable / refund pending.
9.
Profit as Per the Profit and Loss Statement

Gross Profit
Profit after Tax
Net Profit
100
Current Status of
the claim
Place:
Date:
101
GSTR 9B Reconciliation Statement
GSTR 9B.xlsx
102
GSTR-9A
SIMPLIFIED ANNUAL RETURN FOR COMPOUNDING TAXABLE PERSONS
1. GSTIN
2. Name of the Taxable Person .
3. Period of Return
From .
To
(to indicate the period for which the Taxable Person was compounding Taxable Person-dd/mm/yyyy)
3A Year for which Return is being filed From . To.
(to indicate the financial year)
4. Turnover Details
(figures in Rs.)
1
Gross Turnover (GSTIN)
Gross Turnover (Entity)
103
5. Details of expenditure:
A) Total value of local purchases including purchases from unregistered persons net off purchase return
(1)Goods (other than attracting reverse charge)
Whether goods have been procured?
OYes
ONo
Sl. No.
Description
HSN Code
Taxable Value
104
IGST paid
CGST paid
SGST paid
(2) Goods (attracting reverse charge)

Whether goods (attracting reverse charge) have been procured?
O Yes
O No
Sl. No.
Description
HSN Code
Taxable Value IGST paid
CGST paid
SGST paid
(3) Services (other than attracting reverse charge)

Whether services (other than attracting reverse charge) have been procured?
O Yes O No
Sl. No.
Description
SAC
Taxable Value
IGST paid
(4)Services (attracting reverse charge)

Whether services (attracting reverse charge) have been procured? O Yes
O No
105
CGST paid
SGST paid
Sl. No.
Description
SAC
Taxable Value
106
IGST paid
CGST paid
SGST paid
B) Total value of purchases (Imports)

(1) Goods
Whether goods have been imported? O Yes
Sl. No.
Description
HSN Code
(2) Services
Whether services have been imported? O Yes
Sl.No.
O No
Description
Taxable Value
CIF Value
IGST paid
O No
SAC
Taxable Value
C) Other Expenditure (Expenditure other than purchases)
107
IGST
Custom Duty
paid
Sl. No.
6.
Specify Head
Amount
Details of Income:
A) Total Value of outward supplies made net off sales return (taxable and not taxable)
Amount
Compounding Tax Rate
Intra-state supplies (goods)

Intra-state supplies (services)
Exempted supplies
Nil rated supplies
Non GST Supplies
Export
Total
B) Other Income (Income other than from supplies)
Whether the Taxable Person has income other than from supplies? O Yes
Sl. No.
Specify Head
O No
Amount
108
Compounding tax amount
7.
Return reconciliation Statement
A Compounding tax (on outward supplies)

Sl. No.
Quarter
Turnover as per return
Tax
Tax Payable (As per audited a/c)** Difference Interest Penalty
Paid as per return
Q1
Q2
Q3
Q4
Total
CGST Paid on reverse charge basis

.Have you paid CGST on reverse charge basis? O Yes
109
O No
Sl. No
Quarter
Tax
Paid as per
return
Tax Payable (As per

audited a/c)**
Difference
Interest
Penalty
Total
C
SGST paid on reverse charge basis

Have you paid SGST on reverse charge basis? O Yes O No
Sl. No
Quarter
Tax
Paid as per
return
Tax Payable (As per

audited a/c)**
Difference
Interest
Penalty
Total
D IGST paid on reverse charge basis
Have you paid IGST on reverse charge basis? O Yes O No
Sl. No.
Quarter
Tax
Tax Payable (As per
Paid as per
audited a/c)**
return
Total
**
110
Difference
Interest
Penalty
8.
Other Amounts@@
Sl. No.
A. Arrears (Audit/Assessment etc.)

Details of Order
Tax Payable
Interest
Penalty
Current Status of
the Order
Total
B
Refunds
Sl. No.
Details of Claim (ARN)
Date of Filing
Amount of
Refund
This may be divided into parts:iii)

amount already paid / refund already received during the year,
iv)
amount payable / refund pending.
111
Current Status of
the claim
9.
Profit as Per the Profit and Loss Statement

Gross Profit
Profit after Tax
Net Profit
10. Declaration
I /We hereby declare that the above particulars are in accordance with the records and books maintained by me/us and correctly stated. I have
correctly made the disclosures as provided under Goods and Services Tax Act, ___
Signatures
Note:
1. To be furnished by the 31st December of the next Financial Year
112
Form GSTR-10
[See Rule ----]
Final Return under ___ of Goods and Services Act, 2016

(For taxable person whose registration has been surrendered or cancelled)
1.
2.
3.
4.
5.
GSTIN
To be auto populated.
Legal Name
Business Name
Address
(Principal place of business)
Application Reference Number (ARN) of surrender application, if any
6.
7.
Effective Date of Surrender/Cancellation

Whether cancellation order has been passed:
8.
9.
If Yes, Unique ID of Cancellation order

Date of Cancellation Order
10.
Particulars of closing Stock held on date of surrender / cancellation
(DD/MM/YYYY)
Yes / No
(DD/MM/YYYY)
Sr No.
HSN
Code
Descrip
tion of
goods
1
2
3
10.1 INPUTS AS SUCH
Type of
Goods
(Cap
/
Other)
Unit of
measur
ement
Quantit
y
Price
per
unit
Value
(fair
mkt)
(Rs.)
In case
of CG,
% points
consider
ed for
reductio
n
ITC already availed (Rs.)
Rate of Tax
Output tax
(Rs.)
CGST
IGST
SGST
CG
ST
SGST
CGST
SGST
8A
9A
10
11
11A
12
13
10.2 INPUTS IN SEMI-FINISHED GOODS

113
11.
Details of payment
10.3 INPUTS IN FINISHED GOODS

10.4 INPUT SERVICES
Sr. no.
Particulars
Amount of Tax payable
Amount of Tax paid
2A
ITC Ledger
2B
Cash Ledger
10.5 CAPITAL GOODS

Total
10A. Amount of tax payable on closing stock:-
Nature of Tax
CGST
SGST
Amount
Higher of col. 9 & 12
Higher of col.10 & 13
114
Debit Entry
No.
CGST
SGST
XXX
XXX
XXXXX
XXX
XXX
XXXXX
XXX
XXX
12.
Verification
I/We__________________________________________ hereby solemnly affirm and declare that the

information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing
has been concealed therefrom.
Signature of Authorized Signatory _______________________________________
Full Name
(first name, middle, surname)
_______________________________________
Designation/Status ____________________________
Place - ---------------Date --- DD/MM/YYYY
115
Form GSTR - 11
[See Rule ----]
INWARD SUPPLIES STATEMENT FOR UIN
1.
UIN
2.
Name of the Government Entity :
3.
Period:
-------------
3. 1 Year
3.2 Month
4.
-------
Select
Select
Details of purchases made for consumption or use (other than for the purpose of making outward supplies)
GSTIN
of supplier
Invoice
No
(1)
(2)
Date
Supplier
Name
(3)
(4)
IGST
Value of
Inward
Supplies
(figures in
Rs.)
(5)
HSN /
SAC
(6)
Rate
(7)
116
CGST
Amt.
(figures in
Rs.)
(8)
Rate
SGST
Amt.
(figures in
Rs.)
Rate
Amt.
(figures in
Rs.)
To be auto-populated
TOTAL
Note:
Missed invoices details for inward supplies can be added by the UIN holder.
Place:
Date:
Note:
1. To be furnished by 28th of the month following the month for which statement is filed
2. To be furnished by the persons holding UIN w.r.t. the inward supplies made during the month for consumption or use
117
GSTR ITC-1
GST_ITC 1.xlsx
118
Form GST TRP -1

[See Rule ]
Application for Enrolment as Tax Return Preparer under
Goods and Services Tax Act, <<20>>
S. No.
Particulars
M/O/D
1.
Type of Application
New Renewal
2.
Enrolling Authority
Centre Authority
State Authority
3.
State
4.
Jurisdiction
5.
Period of Enrollment
From
To
6.
7.
Enrolment sought as:
6.1
Chartered Accountant holding COP
6.2
Company Secretary holding COP
6.3
Cost & Management Accountant holding COP
6.4
Lawyer currently licensed to practice
6.5
Retired employee of Centre / State Revenue Department
6.6
Others
Applicant Details
119
7.1
Name
7.2
Date of Birth
7.3
Gender
7.4
Aadhar
7.5
PAN
7.6
Mobile Number
7.7
Landline Number
7.8
E Mail Id
Professional Address
Building No./ Flat No./ Door No.
Floor No.
Name of the Premises/ Building
Road/ Street Lane
Locality / Area /Village
8.
9.
District
State
PIN Code
Qualification Details
Qualifying Degree
Affiliation University/ Institute
120
Membership/ Enrollment Number
Date of Enrollment/ Membership
Membership Valid up to
10. Verification and Declaration

I/We ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of
my/our knowledge and belief and nothing has been concealed there form..
Signature of Authorized Signatory (Tax Return Preparer)
E-Sign/ DSC
Full Name (first name, middle, last name)
Place
Date
121
Government of.
Department of
Form GST TRP 1 A

[See Rule ]
Acknowledgement Receipt
Application Reference Number (ARN)
Your application has been successfully filed against <Acknowledgement Reference Number>
The status of the Application can be viewed through Track Application Status at dash board on the GST Portal.
Form No.
Form Description :
Date of Filing
Time of filing
Name of the Applicant :

Center Jurisdiction
State Jurisdiction :
Filed by
: (Name of the Applicant TRP)

It is a system generated acknowledgement and does not require any signature.
122
Form GST TRP -2

(See Rule-)
Enrolment Certificate for Tax Return Preparer

Government of India
And
Government of <State>
Goods and Services Tax Department
*
Central Goods and Services Tax Act, <2017> and <State> Goods and Services Tax Act, <2017>
[See Rule . of the Central Goods and Services Tax Rules, 2017 and Rule <Rule Number. of the State> of the <State> Goods and Services Rules Act, 2017]
:
1.
Enrolment Number
<Unique ID generated by the system>
2.
PAN
PAN for which Provisional ID is generated
3.
Name of the Tax Return (Legal Name of the Taxable Person as per the data shared by States/Center)
Preparer
Address
and
Contact
Information
<Date of creation of Certificate>
Place
<State>
4.
Date
Valid up to
<Date of valid up to>
Office Central/ State---Date
DSC of the Enrolment Authority

Name and Designation.
123
Department of --------------Government of --------------(State with which the TRP wants to enroll)
Form GST TRP- 3

[See Rule ----]
Reference No << Reference Number >>
<< Date >>
To
(Name of the Applicant) (As mentioned in the registration application)
(Address of the Applicant) (As mentioned in the registration application)
Application Reference No. (ARN)
Dated DD/MM/YYYY
TRP Enrolment Number
Notice for Seeking Additional Information / Clarification / Documents for
Application for Registration as Tax Return Preparer,
or,
Show cause for disqualification in case of misconduct in connection to proceeding by Tax Return Preparer
This is with reference to your enrolment application referred above, filed under
the ---- Goods and Services Tax Act, 2016. The Department has examined your application and is not satisfied with it for the following reasons:1
2
Or
The Department has found guilty of misconduct in connection with following proceeding under the Act,:1
2
.You are directed to submit the above said documents/ file reply / clarification on the above said points within << seven days >>(Date Picker).. If no response is
received by the stipulated date(Date Picker), your application is liable for rejection/ Your enrolment is liable for cancellation.
Please note that no further notice / reminder will be issued in this matter.
Signature (digital)]
Name
(Designation)
124
125
Department of --------------Government of --------------(State with which the applicant wants to enroll)
Form GST TRP - 4

[See Rule ----]
Reference No << Reference Number >>
<< Date >>
To
(Name of the Taxable person) (As mentioned in the registration application)
(Address of the Taxable person) (As mentioned in the registration application)
Enrollment Number
Application Reference No. (ARN) (Latest)
Dated DD/MM/YYYY
Order of Rejection of Application for enrolment as Tax Return Preparer/

Or
Disqualification to function as Tax Return Preparer
This is with reference to your enrolment application referred above, filed under the ---- Goods and Services Tax Act, 2016. The Department has examined your
application and the same has not been found satisfactory for the following reasons:1
2
3
.
If you are not satisfied with the order, you can file an appeal in accordance with the provisions of the Act.
[Signature (digital)]
Name
(Designation)
126
Government of.
Department of..
(State with which TRP is enrolled)
Form GST TRP 5

[See Rule ----]
Serial Number
Name of TRP
Category
CA/CS/CA (Cost)/
Advocate/
Retd..Tax Officials/
Others
3
Enrolment Number
Address
127
Contact Number
Email id
Valid up to
Form GST TRP 6

[See Rule ---]

From
Taxable Person
Name
GSTIN /Unique ID/Temporary GSTIN
To
TRP (Enrolment Number)
Address
Subject:- Engagement of TRP
Sir/Madam
I <<name of the Authorized Signatory>> on behalf of the << Name with GSTIN/Unique ID/Temporary ID>> hereby request you to undertake following activities on our
behalf :-

filing of statements of outward and inward supplies;
filing of monthly, quarterly, annual or final return;
making of payments for credit into the cash ledger;
file a claim for refund;
represent us in any proceeding under the Act other than inspection, search, seizure and arrest;
file an appeal to the First Appellate Authority;
file an appeal to the Appellate Tribunal *
file an application for amendment or cancellation of registration;
Application for fresh registration.
*(should be limited to CA /CS/ICWA & Advocates only)

You are requested to accept the engagement by utilizing the facility available on Common Portal. This engagement would be valid from the date and time of
your acceptance on the Common Portal.
128
(Name of the Taxable Person with GSTIN)
Form GST TRP- 7

[See Rule ---]

From
Taxable Person
Name
GSTIN /Unique ID/Temporary GSTIN

To
TRP (Enrolment Number)
Address

Subject:- Disengagement from the assignment
Sir/Madam
I <<name of the Authorized Signatory>> on behalf of the << Name with GSTIN/Unique ID/Temporary ID>> hereby inform you to disengage from the following
activities <with date and time> from DD/MM/YYYY with effect from HH/MM assigned to you with effect from DD/MM/YYYY :-
filing of statements of outward and inward supplies;
filing of monthly, quarterly, annual or final return;
making of payments for credit into the cash ledger;
file a claim for refund;
represent us in any proceeding under the Act other than inspection, search, seizure and arrest;
file an appeal to the First Appellate Authority;
file an appeal to the Appellate Tribunal *
file an application for amendment or cancellation of registration;
Application for fresh registration.
129
*(should be limited to CA /CS/ICWA & Advocates only)

You are requested to accept the disengagement by utilizing the facility available on Common Portal.

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DRAFT

GOODS AND SERVICES TAX RULES, 20-RETURN FORMATS

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

Details of outward supplies of taxable goods and/or services effected

Details of outward supplies as added, corrected or deleted by the recipient

Application for enrolment as Tax return preparer

Enrolment certificate as Tax return preparer

DETAILS OF OUTWARD SUPPLIES

Name of the Taxable Person:

(S. No. 1 and 2 will be auto-populated on logging)

3. Aggregate Turnover of the Taxable Person in the previous FY..

5. Taxable outward supplies to a registered person

Value Goods/ HSN/

$ To be filled only if a supply attracts reverse charge

Date Value Goods/ HSN/ Taxable Rate Amt. Rate

Amt Rate Amt

POS(onl Indicate Tax on this

Date Value Goods/ HSN/

Date Goods/Se HSN/S Taxable

7. Taxable outward supplies to consumer (Other than 6 above)

Details of Credit/Debit Notes

8A. Amendment to Details of Credit/Debit Notes of earlier tax periods

9. Nil rated, Exempted and Non GST outward supplies*

Non GST supplies

Supplies Exported (including deemed exports)

Tax on this Invoice is

10A. Amendment to Supplies Exported (including deemed exports)

No. Date No. Date Goods HSN Taxabl No

Rate Amt Rate

Tax on this Invoice is

TAX Paid on receipt of advance/on account of time of supply

13. Supplies made through e-commerce portals of other companies

Merchant GSTIN of e- Gross

Merchant ID issued by e- GSTIN

Rate Amt Rate Amt Rate Amt

Merchant GSTIN of e- Taxable

Rate Amt Rate Amt Rate Amt

Total number of Number of

(Signature of Authorized Person)

INSTRUCTIONS for furnishing the information

Unique Identity Number for embassies

Harmonized System of Nomenclature for goods

Service Accounting Code

Place of Supply (State Code) of goods or services State Code to be mentioned

Name of the Taxable Person:

(S. No. 1 and 2 will be auto-populated on logging)

3. Gross Turnover of the Taxable Person in the previous FY..

5. Taxable outward supplies to a registered person

Value Goods/ /HSN/ Taxable

Date Value Goods HSN/ Taxable

Shall be auto populated from counterparty GSTR1 and GSTR5

8. Details of Credit/Debit Notes

Debit Note/credit note

8A. Amendment to Details of Credit/Debit Notes of earlier tax periods

This auto drafted form is generated by the GST system.

DETAILS OF INWARD SUPPLIES/PURCHASES RECEIVED

(S. No. 1 and 2 will be auto-populated on logging)

Eligibility Total Tax

No Dat Valu Goods/Servic HS Taxab Rat Am Rat Amt Rat Am

Other than supplies attracting reverse charge

Amt Amt Amt Amt Amt

(16) (17) (18) (19) (20)

Shall be auto populated from counterparty GSTR1 and GSTR5