Types of GST Returns
Form GSTR-1
GSTR-1 form is for reporting details of all outward supplies of
goods and services made, or in other words, sales transactions made
during a tax period. This form is also for reporting debit and
credit notes issued. Any amendments to sales invoices made, even
pertaining to previous tax periods, should be reported in the GSTR-1
return. This form is to be filed by all normal taxpayers who are
registered under GST. It is to be filed monthly, except in the case
of small taxpayers with turnover up to Rs.1.5 crore in the previous
financial year, who can file the same on a quarterly basis.
Form GSTR-2A
GSTR-2A form is to file the return containing details of all inward
supplies of goods and services from registered suppliers during a
tax period. The data is auto-populated based on data filed by the
suppliers in their GSTR-1 return. GSTR-2A is a read-only return and
cannot be modified.
Form GSTR-2
GSTR-2 Form is the return for reporting the inward supplies of goods
and services i.e. the purchases made during a tax period. The
details in the GSTR-2 return are auto-populated from the GSTR-2A.
Unlike GSTR-2A, the GSTR-2 return can be edited. This form is to be
filed by all normal taxpayers registered under GST, however, the
filing of the same has been suspended ever since the inception of
GST.
Form GSTR-3
GSTR-3 Form is a summary return for monthly summarized details of
all outward supplies made, inward supplies received and input tax
credit claimed, along with details of the tax liability and taxes
paid. This return is auto-generated on the basis of the GSTR-1 and
GSTR-2 returns filed. This form is to be filed by all normal
taxpayers registered under GST, however, the filing of the same has
been suspended ever since the inception of GST.
Form GSTR-3B
GSTR-3B Form is a monthly self-declaration for furnishing summarized
details of all outward supplies made, input tax credit claimed, tax
liability ascertained and taxes paid. GSTR-3B is to be filed by all
normal taxpayers registered under GST.
Form GSTR-4 / CMP-08
GSTR-4 Form was the return to be filed by taxpayers who have opted
for the Composition Scheme under GST. CMP-08 is the return which has
replaced the now erstwhile GSTR-4. The Composition Scheme is a
scheme in which taxpayers with turnover up to Rs.1.5 crores can opt
into and pay taxes at a fixed rate on the turnover declared. The
CMP-08 return is to be filed on a quarterly basis.
Form GSTR-5
GSTR-5 Form is the return to be filed registered non-resident
foreign taxpayers and carry out business transactions in India. It
contains details of all outward supplies made, inward supplies
received, credit/debit notes, tax liability and taxes paid. This
return is to be filed monthly for each month that the taxpayer is
registered under GST in India.
Form GSTR-6
GSTR-6 form is the return to be filed monthly by Input Service
Distributor (ISD). It should contain details of input tax credit
received and distributed by the ISD. It will further contain details
of all documents issued for the distribution of input credit and the
manner of distribution.
Form GSTR-7
GSTR-7 form is a monthly return to be filed by persons required to
deduct TDS (Tax deducted at source) under GST. GSTR 7 will contain
details of TDS deducted, the TDS liability payable and paid and TDS
refund claimed, if any.
Form GSTR-8
GSTR-8 form is to be filed monthly by e-commerce operators
registered under the GST who are required to collect tax at source (TCS).
GSTR-8 will contain details of all supplies made through the
E-commerce platform, and the TCS collected on the same. This return
is to be filed on a monthly basis.
Form GSTR-9
GSTR-9 Form is the annual return to be filed by taxpayers registered
under GST. It should contain details of all outward supplies made,
inward supplies received during the relevant previous year under
different tax heads i.e. CGST, SGST & IGST and HSN codes, along with
details of taxes payable and paid. It is a consolidation of all the
monthly or quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed during
that year. This form is required to be filed by all taxpayers
registered under GST*, except taxpayers who have opted for the
Composition Scheme, Casual Taxable Persons, Input Service
Distributors, Non-resident Taxable Persons and persons paying TDS
under section 51 of CGST Act.
*The 37th GST Council meeting took the decision to make GSTR-9
filing optional for businesses with turnover up to Rs.2 crore in FY
17-18 and FY 18-19.
Form GSTR-9A
GSTR-9A form is the annual return to be filed by taxpayers who have
registered under the Composition Scheme in a financial year*. It is
a consolidation of all the quarterly returns filed during that
financial year. *GSTR-9A filing for Composition taxpayers has been
waived off for FY 2017-18 and FY 2018-19 as per the decision taken
in the 27th GST Council meeting.
Form GSTR-9C
GSTR-9C form is the reconciliation statement to be filed by all
taxpayers registered under GST whose turnover exceeds Rs.2 crore in
a financial year. The registered person has to get their books of
accounts audited by a Chartered/Cost Accountant. The statement of
reconciliation is between these audited financial statements of the
taxpayer and the annual return GSTR-9 that has been filed. GSTR-9C
is to be filed for every GSTIN, hence, one PAN can have multiple
GSTR-9C forms being filed.
Form GSTR-10
GSTR-10 form is to be filed by a taxable person whose registered has
been cancelled or surrendered. This return is also called a final
return and has to be filed within 3 months from the date of
cancellation or cancellation order, whichever is earlier.
Form GSTR-11
GSTR-11 form is the return to be filed by persons who have been
issued a Unique Identity Number (UIN) in order to get a refund under
GST for the goods and services purchased by them in India. UIN is a
classification made for foreign diplomatic missions and embassies
not liable to tax in India, for the purpose of getting a refund of
taxes. GSTR-11 will contain details of inward supplies received and
refund claimed.
The following are the Income Tax Return Forms to be used to file income tax return.
ITR-1 SAHAJ
For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), and agricultural income upto Rs.5 thousand
ITR-2
For Individuals and HUFs not having income from profits and gains of business or profession
ITR-3
For individuals and HUFs having income from profits and gains of business or profession
ITR-4 Sugam
For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE
ITR-5
For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7
ITR-6
For Companies other than companies claiming exemption under
section 11.
ITR-7
For persons including companies required to furnish return under
sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only.
ITR V
Income Tax Acknowledgement Form
Download forms in Word and Excel format
FORM NO.60
Form of declaration to be filed by a person who does not have either
a permanent account number or General Index Register Number and who
makes payment in cash in respect of transaction specified in clauses
(a) to (h) of rule 114B
Download form 60 in Ms Word Format
Download form 60 in PDF Format
FORM NO.61
Form of declaration to be filed by a person who has agricultural
income and is not in receipt of any other income chargeable to
income-tax in respect of transactions specified in clauses (a) to
(h) of rule 114B
Download Form No. 61 in PDF Format
FORM NO.15G
Declaration under sub-sections (1) and (1A) of section 197A of the
Income-tax Act, 1961, to be made by an individual or a person (not
being a company or a firm) claiming certain receipts without
deduction of tax of tax
Download Form No. 15G in PDF Format
FORM NO.15H
Declaration under sub-section (1C) of section 197A of the Income-tax
Act, 1961, to be made by an individual who is of the age of
sixty-five years or more claiming certain receipts without deduction
of tax
Download Form No. 15H in PDF Format
FORM NO.31
Application for a certificate under the first proviso to sub-section
(1A) of section 230 of the Income-tax Act, 1961
Download Form No. 31 in PDF format
FORM NO.49A
Application for allotment of Permanent Account Number under section
139A of the Income-tax Act, 1961
Download Form No. 49A in PDF Format
ITNS 280
Challan No ITNS 280 is to be used for the payment of Income Tax in the form of Advance Tax, Self Assessment Tax, Tax on Regular Assessment, Surcharge, Tax on Distributed Profits or Tax on Distributed Income.
Download ITNS 280 in PDF Format
Download ITNS 280 in Excel Format
ITNS 281
Challan No ITNS 281 is to be used for the payment Tax Deducted at Source by Corporate and Non Corporate entity for tax deducted by them.
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