Professional Documents
Culture Documents
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
Form GSTR-1
Form GSTR-1A
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
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
Government of India/State
Department of ---------
Form GSTR-1
[See Rule..]
GSTIN:
..
2.
..
4. Period:
Month.
Year
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)
(4)
(5)
Taxable
value
(6)
Rate
Amt
Rate
Amt
Rate
Amt
(8)
(9)
(10)
(11)
(12)
(13)
(7)
(14)
(15)
(16)
(17)
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
(5)
(6)
(7)
(8)
(9)
(10) (11)
(12)
SGST
(13) (14)
(15)
(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
(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:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
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
(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)
(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:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
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)
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.
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)
Other than reverse charge
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
Reverse charge
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.
Nil Rated
(Amount)
(3)
(figures in Rs)
Exempted
(Amount)
(4)
(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.
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)
(15)
Without payment
of GST
With payment of
GST
Without
payment of
GST
With
payment of
GST
11.
Revised Invoice
Shipping bill/
bill of export
Date
IGST
CGST
(9)
(10) (11)
(12)
Amt
(13)
(figures in Rs)
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)
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
Part 1- Supplies made through e-commerce portals of other companies to Registered Taxable Persons
Invoice
No.
Date
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.
Place of Supply
(State Code)
13
Taxable
value
IGST
CGST
SGST
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
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
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:
HSN:
SAC:
POS:
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
Government of India/State
Department of ---------
Form GSTR-1A
AUTO DRAFTED DETAILS
1. GSTIN:
2.
..
..
4. Period:
Month.
Year
Invoice
No.
(1)
(2)
Date
(3)
IGST
(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)
(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)
Type of note
(Debit/Credit)
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)
(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)
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)
Government of India/State
Department of ---------
FORM GSTR-2
[See Rule..]
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
CGST
(15)
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
Shall be auto populated from counterparty GSTR1 and GSTR5
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.
Original
Invoice
Revised Details
(1)
(18)
(19)
(20)
(21)
(22)
(23)
(24)
Not
auto
popula
ted
(Claim
ed)
Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered
Taxable person)
Auto
popula
Shall be auto populated from counterparty GSTR1 and GSTR5
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
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)
(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)
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
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)
(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
HSN Code/
SAC code
(1)
(2)
Compounding
Taxable person
(3)
Unregistered
Taxable person
not included in
Table 4 above
(4)
Interstate supplies
Intrastate supplies
GSTIN_ISD
(1)
Auto populated
Not auto populated
(claimed)
Invoice/Document details
SAC
ISD Credit
No
Date
IGST
(2)
(3)
(4)
26
CGST
(5)
SGST
(6)
(2)
(3)
(4)
(figures in Rs)
Date of
Payment
made to the
deductee
(5)
(7)
TDS_CGST
TDS_SGST
Rate
Rate
(8)
Amt
(9)
(10)
Amt
(11)
(12)
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.
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)
(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)
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
*
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
Tax period
(2)
ITC Reversal
Description*
(3)
IGST
Amount
(4)
CGST
Interest
(5)
Amount
(6)
SGST
Interest
(7)
Amount
(8)
Interest
(9)
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:
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
Government of India/State
Department of ---------
GSTR-2A
AUTO DRAFTED DETAILS
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
Taxable
Value
(7)
Rate
(8)
Amt
(9)
CGST
Rate
(10)
SGST
Amt
(11)
Auto populated
Shall be auto populated from counterparty GSTR1 and GSTR5
32
Am
t
(12) (13)
POS (only if
different from
the location of
recipient)
Rate
(14)
(figures in Rs)
Revised Details
IGST
GSTIN
No. Date GSTIN No.
of
of supplier
supplie
r
(1)
(2) (3) (4)
(5)
(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)
Type
of
note
(Debi
t/Cre
dit)
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)
Type of note
(Debit/Credi
t
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)
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)
Taxable Value
on which TCS
has been
deducted
(4)
TCS_IGST
Rate
(5)
Amt
TCS_CGST
TCS_SGST
Rate
Rate
(6)
36
(7)
Amt
(8)
(9)
Amt
(10)
Government of India/State
Department of ---------
Form GSTR-3
[See Rule..]
MONTHLY RETURN
TAXABLE PERSON DETAILS
1.
GSTIN
.
2.
3.
Address
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
Rate of Tax
(Rate wise-Including Nil, exempt and
Non GST)
(2)
Value
IGST
(3)
(4)
Services
Value
CGST
SGST
(2)
(3)
(4)
Services
(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
Value
CGST
SGST
(2)
(3)
(4)
Services
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]
(5)
IGST
(6)
(7)
(figures in Rs)
CGST
SGST
(8)
(9)
Goods
Services
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)
Rate of Tax
(Rate wise-Including Nil, exempt and
non-GST)
(2)
Value
IGST
(3)
(4)
Goods Inputs
Capital goods
Services
None
No amount auto populated
7.2
Rate of Tax
(Rate wise-Including Nil,
exempt, compounding Taxable
person and non-GST)
(1)
Goods_ Inputs
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
Assessable Value
(1)
IGST
(2)
(3)
Goods_ inputs
Capital goods
Services
None
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)
(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)
(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
Month
(1)
CGST
(3)
No
amou
nt
auto
popul
ated
No
amou
nt
auto
popul
ated
(figures in Rs)
SGST
(4)
IGST
(5)
Goods
Services
Description*
(1)
1
(2)
IGST
Amount
(3)
Interest
(4)
(figures in Rs)
SGST
Amount
(7)
Interest
(8)
S.No
(1)
1
2
3
4
Output tax
added/reduced due to
mismatched
(2)
IGST
Amount
(3)
(figures in Rs)
Amount
(5)
SGST
Interest
(6)
Amount
(7)
Interest
(8)
(figures in Rs)
Month
Value
CGST
SGST
IGST
(1)
(2)
(3)
(4)
(5)
Goods
Services
(figures in Rs)
IGST
(1)
CGST
SGST
Rate
Tax
Rate
Tax
Rate
Tax
(2)
(3)
(4)
(5)
(6)
(7)
E-
IGST
Rate
(1)
CGST
Amt
(2)
Rate
(3)
SGST
Amt
(4)
Rate
(5)
Amt
(6)
(7)
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
(2)
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)
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)
Note:
47
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
Government of India/State
Department of ---------
GSTR-4
[See Rule..]
From. To.
49
GSTIN/ Name
of unregistered
supplier
(1)
Invoice
No.
Date
(2)
(3)
IGST
CGST
SGST
Rate Amt
(12) (13)
Auto populated
Other
than supplies attracting reverse charge
Shall be auto populated from counterparty GSTR1 and GSTR5
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.
Taxable
value
(10)
Rate
(11)
Amt
(12)
CGST
Rate
(13)
SGST
Amt
(14)
Rate
(15)
Amt
(16)
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
Shall be auto populated from counterparty GSTR1 and GSTR5
Others
51
No.
Date
Value
(1)
(2)
(3)
Bill of entry
HSN*
IGST
Assessable
Value
(4)
Rate
(5)
Amt
(6)
(7)
6A. Amendments in Goods /Capital goods received from Overseas (Import of goods) of earlier tax periods
(figures in Rs)
IGST
No.
Date
No.
Date
Value
HSN
Assessable Value
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
52
Invoice
No
Date
(1)
Value
(2)
Assessable Value
SAC
(3)
Rate
(5)
(4)
IGST
Amt
(6)
(7)
7A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax
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
S.No.
(1)
1
2
Nature of supplies
(2)
Intra-state supplies
Non GST Supplies
Turnover
(3)
(4)
S.No.
(1)
Quarter
(3)
Revised Turnover
(4)
SGST
(5)
(6)
54
Revised Compounding
tax amount
SGST
SGST
(7)
(8)
GSTIN
Type of note
(Debit /Credit)
Debit Note/
credit note
No.
(1)
Other than reverse charge
(2)
Date
(3)
Original Invoice
No.
Differential
Value
(Plus or
Minus)
Date
(4)
Differential Tax
IGST
Rate Amt
(5)
(7)
(8)
(9)
Reverse charge
Details shall be auto populated from counterparty GSTR1 and GSTR 5
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)
(1)
No.
Date
(2)
(3)
No.
(4)
(5)
Type of note
(Debit/Credit)
Differential
Value
(Plus or
Minus)
Date
Differential Tax
IGST
CGST
SGST
Rate Amt Rate Amt Rate Amt
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Reverse charge
(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)
(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
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
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)
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)
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
Description
IGST#
CGST#
SGST#
(1)
(2)
(3)
(4)
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.
Cash
Ledger
Debit
Entry No.
(1)
(2)
Date
(3)
IGST
CGST
(4)
SGST
(5)
Compounding Tax
CGST
SGST
(7)
(8)
(6)
(9)
Tax paid
Interest paid
Fee paid
Penalty
Others
Description
(1)
1.
(2)
Refund claimed from cash ledger
2.
Minor head
(Tax/Interest/
Fee/
Penalty/Other
(3)
59
CGST
SGST
IGST
(4)
(5)
(6)
Compounding Tax
CGST
SGST
(7)
(8)
Note:
60
Government of India/State
Department of ---------
GSTR-4A
[See Rule..]
From. To.
61
Part A
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
Shall be auto populated from counterparty GSTR1 and GSTR5
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)
Taxable
value
(10)
Rate
(11)
Amt
Rate
(12)
(13)
Amt
(14)
Rate
Amt
(15)
(16)
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
No.
(1)
Date
(2)
(3)
Original
Differential
/Revised Debit
Value
Note/ credit note (Plus or
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
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)
Amt
(8)
(9)
Amt
(10)
(11)
Amt
(12)
65
Government of India/State
Department of ---------
GSTR-5
[See Rule.]
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
Original Bill of
Entry
No.
(1)
Date
(2)
(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
(10)
(11)
(12)
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)
68
7.
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)
Original
Invoice
No.
(1)
Date
(2)
Revised/Original Invoice
GSTIN/
UIN, if
any
No.
(3)
(4)
(6)
(7)
IGST
Taxable
Value
(8)
Rate Amt.
(9)
69
(10)
CGST
Rate
(11)
SGST
Amt
Rate Amt
(12)
(13)
(14)
(16)
7.
GSTIN/
UIN/
Name
of
receiver
Type of
note
(Debit/
Credit)
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
70
GSTIN/
UIN
Type of
note (Debit/
Credit)
No.
(1)
(2)
(3)
Date
(4)
(5)
Date
Differential Tax
IGST
Rate
(6)
(7)
(8)
Amt
(9)
CGST
Rate
Amt
SGST
Rate Amt
(10)
(11)
(12)
(13)
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.
8.
Tax paid
(figures in Rs.)
Description
Tax payable
(1)
(2)
IGST
CGST
SGST
Interest
Penalty
Fee
Total
Non-editable
Non-editable
71
9.
S. No.
Description of goods
(1)
10.
HSN
UQC
(2)
(3)
Quantity
(4)
Value (Rs.)
(5)
(6)
S.No
(1)
1.
2.
IGST
(3)
(2)
CGST
(4)
SGST
(5)
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:
1. To be furnished on monthly basis by 20th of the month succeeding tax period & within 7 days after expiry of registration
72
73
Government of India/State
Department of ---------
GSTR-6
[See Rule..]
GSTIN:
2.
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)
Other than supplies attracting reverse charge
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)
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.
75
SGST
Amt
(21)
Origin
al
GST
Invoic IN
e
of
supp
lier
Revised/Original Invoice
(16)
(17)
(18)
(19) (20)
Input
None
Same as
above
$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
76
IGST CGS
T
SGST
Amt
Amt
Amt
(21)
(22)
(23)
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
Details shall be auto populated from counterparty GSTR1 and GSTR 5
Revised
Details of
original Debit
Note/ credit
note
Type of
note
(Debit/Cr
edit)
Differen
tial
Value
(Plus or
Minus)
Differential Tax
77
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.
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)
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.
No.
(2)
(4)
(3)
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
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:
1. To be furnished by 13th of the month succeeding the tax period)
79
Government of India/State
Department of ---------
GSTR-6A
[See Rule..]
1. GSTIN:
2.
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
(2)
(3)
(4)
(5)
(6)
Other than supplies attracting reverse charge
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)
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.
Original
Invoice
GSTIN
of
supplier
Revised/Original Invoice
No.
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)
$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
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)
Type of note
(Debit/Credi
t
No.
(1)
(2)
Date
(3)
Original
Differential
/Revised Debit
Value
Note/ credit note (Plus or
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)
Government of India/State
Department of ---------
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)
83
TDS_SGST
Rate
Amt
(14)
(15)
5.
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)
Refund claimed from cash ledger
2.
CGST
(3)
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:
84
Government of India/State
Department of ---------
Form GST 7A
(See Rule ---- )
GSTIN
Name
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
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
Government of India/State
Department of ---------
Form GSTR -8
[See Rule ----]
STATEMENT FOR E-COMMERCE OPERATORS
1. GSTIN:
-------------
(to be auto-populated)
Period: Month.
(to be auto-populated)
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.
IGST
CGST
(figure in Rs.)
SGST
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
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
Description
(2)
(3)
(4)
Cash
ledger
Dr. No.
TCS_IGST
Paid
TCS_CGST
Paid
TCS_SGST
Paid
(5)
(6)
(7)
(8)
90
(Signature of Authorized
91
Government of India/State
Department of ---------
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 .
(S. No. 1 and 2 will be auto-populated on logging)
2C. Whether liable to Statutory Audit
Yes
No
5. Details of expenditure:
(a)
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
Description
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
Description
HSN Code
UQC
Quantity
Tax Rate
CIF Value
IGST
Services
S.No.
(d)
Description
SAC
Tax Rate
94
Taxable Value
IGST
CustomDuty
paid
S.No.
Goods/Services
Purchase Value
Goods
HSN Code
Taxable Value
IGST
CGST
SGST
6.
Specify Head
Amount
Details of Income:
Description
HSN Code
UQC
Quantity
95
Tax Rate
Taxable Value
IGST
Services
S. No.
Description
Accounting Code
Tax Rate
Taxable Value
IGST
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
Goods
Quantity
Tax Rate
FOB
Value
IGST
Custom Duty
Services
S.No
Services
SAC
Tax Rate
FOB Value
IGST
Goods
HSN Code
UQC
Services
97
Quantity
Tax Rate
FOB Value
Sl.No
Services
SAC
Tax Rate
FOB Value
Goods/Services
Value
Services
Sl. No
Goods
Services
HSN Code
SAC
Taxable Value
Taxable Value
98
IGST
IGST
CGST
CGST
SGST
SGST
Specify Head
Amount
Month
Tax
Paid
Difference
Interest
Penalty
Tax
Paid
Difference
Interest
Penalty
Total
B CGST
Sl. No
Month
Total
99
C SGST
Sl. No.
Month
Tax
Paid
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
100
Current Status of
the claim
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:
101
GSTR 9B.xlsx
102
Government of India/State
Department of ---------
GSTR-9A
SIMPLIFIED ANNUAL RETURN FOR COMPOUNDING TAXABLE PERSONS
1. GSTIN
2. Name of the Taxable Person .
(S. No. 1 and 2 will be auto-populated on logging)
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
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
Sl. No.
Description
HSN Code
CGST paid
SGST paid
Description
SAC
Taxable Value
IGST paid
CGST paid
SGST paid
Sl. No.
Description
SAC
Taxable Value
106
IGST paid
CGST paid
SGST paid
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
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
Specify Head
O No
Amount
108
7.
Quarter
Tax
Tax Payable (As per audited a/c)** Difference Interest Penalty
Paid as per return
Q1
Q2
Q3
Q4
Total
109
O No
Sl. No
Quarter
Tax
Paid as per
return
Difference
Interest
Penalty
Total
C
Sl. No
Quarter
Tax
Paid as per
return
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.
Tax Payable
Interest
Penalty
Current Status of
the Order
Total
B
Refunds
Sl. No.
Date of Filing
Amount of
Refund
111
Current Status of
the claim
9.
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:
112
Government of India/State
Department of ---------
Form GSTR-10
[See Rule ----]
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.
8.
9.
10.
(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
Rate of Tax
Output tax
(Rs.)
CGST
IGST
SGST
CG
ST
SGST
CGST
SGST
8A
9A
10
11
11A
12
13
11.
Details of payment
Sr. no.
Particulars
2A
ITC Ledger
2B
Cash Ledger
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
115
Government of India/State
Department of ---------
Form GSTR - 11
[See Rule ----]
1.
UIN
2.
3.
Period:
-------------
(to be auto-populated)
3. 1 Year
3.2 Month
4.
-------
(to be auto-populated)
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.
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:
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
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.
6.1
6.2
6.3
6.4
6.5
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
Floor No.
8.
9.
District
State
PIN Code
Qualification Details
Qualifying Degree
120
Membership Valid up to
121
Government of.
Department of
Form Description :
Date of Filing
Time of filing
State Jurisdiction :
Filed by
122
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
2.
PAN
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
123
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
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
126
Government of.
Department of..
(State with which TRP is enrolled)
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
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 :-
represent us in any proceeding under the Act other than inspection, search, seizure and arrest;
represent us in any proceeding under the Act other than inspection, search, seizure and arrest;
129