GST Return Form Types And How To Fill Them
All businesses like sales, purchases, tax, etc. need to share their information on the Goods and Services Tax (GST) portal. This can be done by filing GST returns online by using the respective GST forms.
GST Returns Forms
The government of India has provided a number of GST registration forms and is available on the Central Board of Direct Taxes (CBDT). One can submit the GST returns by logging into http://services.gst.gov.in/services/login.
The categories for the forms are as follows:
|
Taxpayer |
Type of GST Return Forms |
|
Normal Taxpayer |
GSTR 1 |
|
GSTR 2 |
|
|
GSTR 1A |
|
|
GSTR 2A |
|
|
GSTR 3 |
|
|
GSTR 9 |
|
|
Composition Taxpayer |
GSTR 4 |
|
GSTR 4A |
|
|
GSTR 9A |
|
|
Foreign Non-Resident Taxpayer |
GSTR 5 |
|
Input Service Distribution |
GSTR 6 |
|
Tax Deductors |
GSTR 7 |
|
E-Commerce Portals |
GSTR 8 |
Types of GST Return Forms and how to use them
Some GSTR forms require the taxpayer to fill in the details of:
GSTR 1
- Turnover of last financial year
- The period of the filed return
- Taxable outward supply details
- Outward sales to the customer (above Rs.25 lakhs)
- Outward sales to the customer (RS.25 lakhs and below)
- Credit and Debit details
- Export details, etc.
GSTR 1A
- GSTIN and name of the taxpayer
- Outward taxable supplies to registered businesses/individuals
- Zero-rated supplies deemed as exports or made to SEZ
- Credit and debit notes during the specified timeframe
GSTR 2
- Inward supplies from GST registered entities
- Inward supplies taxable under reverse charge
- Inputs/Capital goods received from SEZ units and overseas
- Updated/amendments to inward supplies
- Supplies received from taxable sources
- Input Service Distributor-provided credit details
- TCS Debit/Credit
- Statements of advances adjusted/paid for receipt of supply
GSTR 2A
Automatically generated and filled with the information from the GSTR form1.
GSTR 3
Automatically generated and filled with the information from GSTR forms1&2.
GSTR 9
- Statutory audit dates and auditors
- Expenditure
- Income
- Reconciliation statement
- Profit as per profit/loss statement
GSTR 4
- Turnover
- Inward supplies on which reverse charge is applicable
- Amended inward supply from previous tax periods
- Outward supply
- Amended outward supply from previous tax periods
- Statement of advances paid or adjusted due to supply
GSTR 4A
Automatically generated and filled with the information from GSTR forms 1, 5 and 7.
GSTR 5
- Imported Goods
- Imported services
- Outward supplies
- Debit and credit notes
- Tax Paid
- Goods closing stock
GSTR 6
- Supplies got from registered taxable entities
- Debit/Credit notes
- Input service distribution
- Input service distributor ledger
GSTR 7
- Return periods that are applicable
- TDS deducted from vendor/supplier payments
- Liability charges
- Claimed refund
GSTR 8
- Dated with month and year, along with the tax period
- Supplies provided to the registered entity
- Supplies provided to the un-registered entity
- TCS (Tax Collected Source)
- Tax liability and paid data
By logging into the portal and providing the required information, one will have successfully registered their business or company GST details with the government.
1
