ஜிஎஸ்டி ரிட்டர்ன் ஃபைலிங் சர்வீசஸ்

●GSTR 1

Registered taxable suppliers file this form with outward supply details of taxable goods and services. GSTR 1 includes the following key information:

• GSTIN & supplier’s legal name.

• Invoice details for all taxable supplies.

• Information about supplies to unregistered persons, consumers, and composition taxpayers.

• Exports and deemed exports details.

• Taxable supplies to consumers (B2C).

• Amendments to the previous month's data, if any.

• Details of advances received.

• Details of credit & debit notes issued during the tax period.

 

●GSTR-2 & GSTR-3

Currently, the GST filing of these two forms is suspended.

 

●GSTR-3B

GSTR-3B is a monthly summary return that overviews the input tax credit (ITC) and taxpayer's tax liability for a particular month. It also includes information related to reverse charge liability (if applicable).

 

●GSTR 4

This form is for taxpayers who have taken the Composition Scheme under the GST filing regime. It is an alternative tax payment method for small businesses with a turnover of up to Rs.150 lakh. Taxpayers under this scheme can not avail the input tax credit facility and must provide the below information: 

• Tax liability details, including tax payable.

• Summary of total outward supplies (sales).

• Any adjustment of advances received in previous quarters.

 

●GSTR 5

This form is filed by NRIs who conduct business transactions within the country. To do so, they are required to provide the below details.

 

• GSTIN of the non-resident taxable person, as provided upon registration.

• Legal name and business details

• Details of supplies, including invoices, credit notes, debit notes, and advances received.

• Summary of inward supplies, if any.

• Tax liability and payment details.

• Any adjustments to the GST payable based on amendments or corrections.

 

●GSTR 6

GSTR-6 is meant for Input Service Distributors (ISD). These are businesses or individuals that receive an input tax credit (ITC) on input services and distribute it to their various business locations. To fill out this form, an individual must provide the details below.

 

• GSTIN & legal name of the ISD.

• Details of input services received.

• Distribution of ITC to different business locations or units.

• Summary of ITC available, distributed, and ineligible for distribution.

• Any reversals of ITC.

 

●GSTR 7

This form is designed for Tax Deduction at Source (TDS) authorities. When a person or entity is required to deduct TDS, they must file GSTR-7 to report and pay the TDS amount deducted at the source. Here is the list of required details to fill out GSTR-7.

• Details of TDS deducted on various supplies.

• GSTIN and legal name of the deductee (the person or entity from whom TDS is deducted).

• Information about the invoices on which TDS is deducted.

• Amount of TDS deducted.

• Other relevant details required for TDS reporting.

 

●GSTR 8

The GSTR-8 form is filed by all e-commerce operators who collect tax at source under the GST rule. It reports the details of supplies made through the e-commerce platform and the amount of tax collected on these supplies.

 

• GSTIN & legal name of the e-commerce operator or tax collector.

• Details of supplies made through the platform, including invoices, credit notes, debit notes, and advances received.

• The amount of tax collected on these supplies.

• GSTIN and legal name of the supplier and recipient.

• Information about the supplies made to unregistered persons (B2C).

• Tax collected on behalf of the government.

 

●GSTR 9

It is filed by registered taxpayers to provide a comprehensive summary of their business transactions for the entire fiscal year. This return applies to regular taxpayers who are not under the Composition Scheme.

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●GSTR 10

Taxable people or companies whose GST registration has been terminated or surrendered file GSTR-10. It is used to provide a summary of the taxpayer's final tax liability for the period from the start of the fiscal year until the date of cancellation.

 

●GSTR 11

GSTR-11 is filed by individuals or entities holding a Unique Identification Number (UIN) and claiming a refund of taxes paid on their purchases. It reports the details of inward supplies on which the UIN holder has paid taxes and is seeking a refund. Majorly this form includes the following details.

• UIN & name of the taxpayer.

• Details of the inward supplies on which taxes were paid.

• Any other relevant information required for refund processing.

 

●ITC-04

ITC-04 documents the transfer of goods or capital goods to a job worker and their subsequent return. This form records the movement of goods sent to job workers for further processing, manufacturing, or other work. It is also used to document the return of these goods to the principal manufacturer.

 

●CMP-08

This form is for taxpayers who have opted for the Composition Scheme. The tax rate for businesses under the Composition Scheme is typically lower than the standard GST rates. Here, taxpayers provide summarized details of their total sales, outward supplies, and tax payable for a specific quarter.