09 March, 2017

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Returns to be Filed under GST

Various Types of Return and Forms under GST

(i) General Part : For all Assessee on whom following two returns are applicable (as per Supra mentioned table)
 Rule 1 Return for Outward Supply:
 Original Form-FORM GSTR-1 Steps:
a. First the form will be filled by supplier by 10th of the next month
b. Later this form will be available to recipients in Part A of FORM GSTR-2A for verifying their details.
c. Details updated by the recipient in his FORM GSTR-2 U/s 33 or FORM GSTR-4 U/s 34 shall be made available to supplier in FORM GSTR-1A and
d. Supplier may accept or reject the amendment in full or part and accordingly FORM GSTR-1 of supplier shall stand amended.
 Rule 2 Return for Inward Supply:
 Original Form-FORM GSTR-2
a. It shall be prepared by using information of Part A,B,C,D of FORM GSTR-2A regarding details furnished by
 In part A–Outward Supplier
 In part B–ISD regarding ITC
 In part C–Regarding deduction U/s 37
 In part D–By E-Commerce Operator U/s 43C
b. Also details regarding
1. ITC available, allowed, disallowed
2. ITC related to Non-Taxable Supplies etc.
 Rule-21 for Annual Return:
 Original Form-FORM GSTR-9 (for others)
 Original Form-FORM GSTR-9A (for composition supplier under Section 9)
(ii) Specific Provision : In case of Monthly return different Assessee has different form for return empowered by different rules of return which is mentioned as follows Assessee-wise.
 Rule-3 For Monthly Return Registered Taxable Person (Specified in Schedule V)
 Original Form-FORM GSTR-3
 Part A : Auto Filed through GSTR-1, 2 still can modify
 Part B : Filled by the Assessee and pay tax and other dues or claim refund
 Note: If the due date of GSTR-1, 2 extended then for filling monthly return method to be prescribed.
 Rule-4 for Composition Supplier under Section 9
 Original Form-FORM GSTR-4
 Modification in FORM GSTR-4A
 All dues must be paid before filling return
 Rule-5 for Non-Resident taxable person (NR)
 Original Form-FORM GSTR-5
 All dues must be paid before 20th of next month or 7 days after expiring of registration whichever is earlier.
 Rule-6 for Input Service Distributor (ISD)
 Original Form-FORM GSTR-6
 Modification in FORM GSTR-6A
 Rule-7 for Person required to deduct tax at source under Section 46 of MGL
 Original Form-FORM GSTR-7
 Certificate of Deduction provided to deductee in FORM GSTR-7A
 Rule-8 for Supplies effected through e-Commerce
 Original Form-FORM GSTR-8
 Verification of Certain Documents shall be conducted in accordance with Rule-20 and 21 similar procedure as defined in ITC related points.

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