GST & Income Tax Forms in India: Updated 2026 Guide

A practical guide to commonly used GST returns, income-tax return forms and declaration forms, with current filing notes and official Government of India resources.

Important 2026 income-tax transition: Returns relating to AY 2026-27 (FY 2025-26) continue to be filed under the Income-tax Act, 1961. For Tax Year 2026-27 onward, the Income-tax Act, 2025 applies, and the Income Tax Department is rolling out corresponding forms and challans on the e-Filing portal.

Current GST Return & Statement Forms

GSTR-1 Current

Statement of outward supplies furnished by regular taxpayers. Depending on eligibility and filing frequency, it is filed monthly or quarterly. The GST portal also provides GSTR-1A as an amendment facility for the same tax period before filing GSTR-3B.

GSTR-2A & GSTR-2B Auto-drafted

GSTR-2A is a dynamic read-only statement of inward supplies. GSTR-2B is the static auto-drafted ITC statement used for input-tax-credit reconciliation. They are not taxpayer-filed returns.

GSTR-3B Current

Summary return for declaring outward supplies, reverse-charge inward supplies, eligible ITC, tax liability and tax payment. The portal auto-drafts parts of GSTR-3B using GSTR-1/1A and GSTR-2B data, but taxpayers must verify the figures before filing.

CMP-08 & GSTR-4 Composition

Composition taxpayers furnish quarterly self-assessed liability through CMP-08. GSTR-4 is the annual return for composition taxpayers for FY 2019-20 onward and can be filed after applicable CMP-08 statements for the year have been furnished.

GSTR-5, 6, 7 & 8

These forms apply respectively to non-resident taxable persons, Input Service Distributors, persons deducting TDS under GST, and e-commerce operators required to collect TCS, subject to the relevant GST provisions and filing requirements.

GSTR-9 & GSTR-9C Annual

GSTR-9 is the annual return for applicable regular taxpayers. Where aggregate turnover exceeds the prescribed threshold, GSTR-9C is furnished as a self-certified reconciliation statement. Under current rule 80, the GSTR-9C threshold is above ₹5 crore in a financial year.

GSTR-10 & GSTR-11

GSTR-10 is the final return for specified taxpayers whose registration is cancelled or surrendered. GSTR-11 is used by persons holding a UIN for reporting inward supplies and claiming eligible refund.

Legacy forms: GSTR-2 and GSTR-3 were part of the original return architecture but are not part of the presently used regular filing workflow. Do not rely on old instructions that describe them as active monthly returns.

Income Tax Return Forms for AY 2026-27

The Income Tax Department has made ITR-1 to ITR-7 available for AY 2026-27. Taxpayers should select the form applicable to their status and sources of income.

ITR-1 (SAHAJ)Resident individuals meeting the notified conditions, including total income up to ₹50 lakh. For AY 2026-27, the notified scope also permits specified long-term capital gains under section 112A up to ₹1.25 lakh and income from up to two house properties, subject to exclusions.

ITR-2Individuals and HUFs who do not have income chargeable under "Profits and Gains of Business or Profession".

ITR-3Individuals and HUFs having income from business or profession and who are not eligible to use ITR-1, ITR-2 or ITR-4, as applicable.

ITR-4 (SUGAM)Eligible resident individuals, HUFs and firms other than LLPs with total income up to ₹50 lakh and presumptive business/professional income under sections 44AD, 44ADA or 44AE, subject to notified conditions.

ITR-5Applicable to specified persons other than individuals, HUFs, companies and persons required to file ITR-7.

ITR-6Companies other than companies claiming exemption under section 11, subject to the notified form instructions.

ITR-7Persons, including companies, required to furnish returns under the special return provisions applicable to trusts, institutions, political parties and other specified entities.

ITR-V / ITR-UITR-V is the acknowledgement/verification form. ITR-U is the updated-return form, where the statutory conditions for an updated return are satisfied.

Common Income-tax Declaration & PAN Forms

Form 15G

Declaration by an eligible resident person (other than a company or firm) for specified receipts without deduction of tax, subject to section 197A and applicable conditions.

Form 15H

Declaration by an eligible resident individual aged 60 years or more for specified receipts without deduction of tax, subject to section 197A and applicable conditions.

Form 60

Declaration used in specified transactions where a person does not have a PAN and the conditions prescribed under the Income-tax Rules are met. Use the current prescribed form and instructions.

Form 49A

Application form for allotment of Permanent Account Number (PAN) for Indian citizens/entities and other persons to whom Form 49A applies. PAN applications should be made through the authorised PAN service channels.

Existing Downloadable Files

These files were available on this page and are retained for convenience. Because statutory forms and challans can be revised, verify the version against the current official portal before filing or submitting any document.

Legacy challan PDFs/Excel files may not reflect the e-Pay Tax workflow or new challans introduced for the Income-tax Act, 2025. For current tax payments, use the Income Tax e-Filing portal.