Returns under the GST Law

• GSTR 1
• GSTR 2 (Suspended)
• GSTR 3 (Suspended)
• GSTR 4
• GSTR 5
• GSTR 6
• GSTR 7
• GSTR 8
• GSTR 9
• GSTR 10
• GSTR 11

GSTR-1

This is a monthly statement of outward supplies that must be filled by registered taxpayers (normal and casual) making outward supplies of goods and services or both. GSTR-1 contains details pertaining to all outward supplies i.e. sales. Every registered taxable person (with the exception of input service distributor, composition taxpayer, persons liable to deduct tax under Section 51 or persons liable to collect tax under Section 52) is required to file GSTR-1 electronically on the GST Portal.

The following information of a tax period has to be produced in GSTR-1:

a. Invoice level details of supplies to registered persons (including those with UIN) b. Invoice level details of inter-state supplies of invoice value higher than Rs. 2,50,000 to unregistered individuals (consumers); c. Information pertaining to credit/debit notes issued by the supplier against invoices; d. Information pertaining to export of goods and services, including deemed exports (SEZ); e. Summarised state level information of supplies to unregistered persons (consumers); f. Summary details of advances received with regards to future supply and their adjustment; g. Details of amendments (if any) effected to the reported information for either of the above categories; h. Exempted, nil-rated and non-GST supplies; and i. HSN/SAC wise summary of outward supplies.

GSTR-3B

This is a simplified summary return, which serves the purpose for taxpayers to declare their summary GST liabilities for a tax period and discharge these liabilities. Entities are required to file Form GSTR-3B returns for every tax period.

GSTR-4

This has to be filed by taxpayers who have opted to pay tax under the composition scheme. Here, individuals are required to mainly provide summary of outward supplies, tax payable thereon, etc.

Form GSTR-4 comprises of the following:

4A, 4B. Inward Supplies (Registered): Details pertaining to inward supplies received from a registered supplier (with or without reverse charge).

4C. Inward supplies (Unregistered): Details pertaining to inward supplies received from an unregistered supplier.

4D. Import of Service: Details pertaining to import of service.

5A, 5B. Amendment of Inward supplies (Registered): Details of amendment pertaining to inward supplies received from a registered supplier (with or without reverse charge).

5A. Amendment of Inward supplies (Unregistered): Amendment details pertaining to inward supplies received from an unregistered supplier.

5A. Amendment of Import of services: Amendment details pertaining to import of service.

5B. Debit/Credit Notes (Registered): Details pertaining to credit or debit notes received from the registered recipients.

5B. Debit/Credit Notes (Unregistered): Details pertaining to credit or debit notes received from the unregistered recipients.

5C. Amendment Debit/Credit Notes (Registered): Amendment details pertaining to credit or debit notes received from the registered recipients.

5C. Amendment Debit/Credit Notes (Unregistered): Amendment details pertaining to credit or debit notes received from the unregistered recipients.

1. Tax on Outward Supplies: Details of tax on outward supplies made (Net of advance and goods returned).

2. Amendment of Tax on Outward Supplies: Amendment details pertaining to tax on outward supplies made (Net of advance and goods returned).

8A. Advance amount paid: Details pertaining to advance amount paid for reverse charge supplies in the tax period.

8B. Adjustment of Advances paid: Details pertaining to advance sum on which tax was paid in earlier period, however, invoice has been received in the current period.

8A-II. Amendment of Tax Liability: Details of amendment pertaining to advance sum paid for reverse charge supplies in the tax period.

8B-II. Amendment of Adjustment of advances: Amendment details pertaining to advance sum on which tax was paid in earlier period, however, invoice has been received in the current period.

10 & 11. Tax, Interest, Late fee payable and paid: Auto calculated on GST portal on clicking ‘Proceed to File’.

GSTR-5

This has to be filed by all Non-Resident Taxpayer if they don’t want to avail Input Tax Credit on local procurements. If, however, a non-resident person would like to avail ITC on local procurement, the entity has to first register as a normal taxpayer and then file Form GSTR-1/ 3B as a normal/casual taxpayer.

Pre-conditions for filing Form GSTR-5:

1. Taxpayer has to be registered as Non-Resident taxable person and must have a valid GSTIN.
2. The entity should hold valid User ID and password.
3. The entity (for whom Digital Signature Certificate is mandatory) should have valid and non-expired / non-revoked DSC. In other cases, authentication of return can be done via EVC.

GSTR-6

This has to be filed by all the Input Service Distributors for distribution of credit among its units.

Form GSTR-6 comprises of following tables:

Form GSTR-6 Invoice Details:

• Table 3: Details of ITC received for distribution.
• Table 6B: Details of debit or credit notes received.
• Table 6A: Amendments to details furnished in earlier returns in Table 3
• Table 6C: Amendments to debit or credit notes received.

Form GSTR-6 ITC Distribution:

• Table 4: To view details of ITC available and eligible and ineligible ITC distributed.
• Table 5, 8: Details of distribution of ITC for ISD invoices and ISD Credit notes.
• Table 9: Details of ITC available and eligible and ineligible ITC redistributed.

GSTR-7

This has to be filed by entities deducting tax while making or crediting payment to suppliers towards the inward supplies received. The legal obligations of a tax deductor include:

• To declare TDS liability for a given period (monthly) in Form GSTR-7;
• Produce details of TDS deducted under Central tax, State/UT tax and Integrated tax in accordance with that return;
• File accurate and complete return within stipulated time frame, given the fact that the TDS credit shall be available to the counter party taxpayer (supplier) on filing TDS return in Form GSTR-7 by the deductor and
• Issue TDS certificate to the deductee.

GSTR-8

This is a statement of TCS that has to be filed by E-Commerce Operators. The form comprises of details of taxable supplies and the amount of consideration collected by such operator with regards to the supplies made by other suppliers via such e-commerce operator and TCS collected on such supplies.

GSTR-8 contains the following tables:

• Table 3: Details of supplies attracting TCS
• Table 4: Amendment to details of supplies attracting TCS with regards to earlier statement
• Table 5: Details of Interest as a result of late payment of TCS amount
• Table 6&7: Payment of Tax

GSTR-9

This is an annual return that has to be filed once every financial year by registered taxpayers who were regular taxpayers. Details relating to purchases, sales, input tax credit or refund claimed or demand created, etc. have to be furnished in this form.

Details required to be provided in Form GSTR-9 include:

• Details of advances, inward and outward supplies made during the financial year on which tax is payable
• Details of Outward supplies made during the financial year on which tax is not payable
• Details of ITC availed during the financial year
• Details of ITC reversed and Ineligible ITC for the financial year
• Other ITC related information
• Details of tax paid as declared in returns filed during the financial year
• Details of the previous Financial Year's transactions reported in next Financial Year
• Differential tax paid on account of declaration in table no. 10 & 11
• Particulars of Demands and Refunds
• Supplies received from Composition taxpayers, deemed supply by job worker and goods sent on approval basis
• HSN wise summary of Outward Supplies
• HSN wise summary of Inward Supplies

GSTR-10

A taxable entity whose GST registration has been cancelled or surrendered is required to file a return in Form GSTR-10 (called as Final Return). This is a statement of stocks held by such entity on the date immediately preceding the one from which cancellation is made effective. GSTR-10 has to be filed within 3 months of the date of cancellation or order of cancellation, whichever is later.

GSTR-11

This has to be filed by entities who have been allocated a Unique Identity Number. It is a statement of inward supply of goods and/or services received by a UIN holder.

The form has to be filed on a quarterly basis. However, it is not mandatory to be filed for such period when there are no inward supplies received by such UIN holder. Prior to claiming refund through Form GST RFD-10, the filing of Form GSTR-11 is required for that relevant quarter.