DRAFT GOODS AND SERVICES TAX RULES, 20-RETURN FORMATS
1
Table of Contents Form GSTR-1 ........................................................................................................................................................................................................................................................ 5 Form GSTR-1A ................................................................................................................................................................................................................................................... 16 FORM GSTR-2 ................................................................................................................................................................................................................................................... 19 GSTR-2A ............................................................................................................................................................................................................................................................ 32 Form GSTR-3 ...................................................................................................................................................................................................................................................... 37 Form GST-3A ..................................................................................................................................................................................................................................................... 48 GSTR-4 ............................................................................................................................................................................................................................................................... 49 GSTR-4A ............................................................................................................................................................................................................................................................ 61 GSTR-5 ............................................................................................................................................................................................................................................................... 66 GSTR-6 ............................................................................................................................................................................................................................................................... 74 GSTR-6A ............................................................................................................................................................................................................................................................ 80 GSTR-7 ............................................................................................................................................................................................................................................................... 83 Form GST 7A ...................................................................................................................................................................................................................................................... 85 Form GSTR -8 ..................................................................................................................................................................................................................................................... 87 GSTR-9 ............................................................................................................................................................................................................................................................... 92 GSTR 9B Reconciliation Statement .................................................................................................................................................................................................................. 102 GSTR-9A .......................................................................................................................................................................................................................................................... 103 Form GSTR-10 .................................................................................................................................................................................................................................................. 113 Form GSTR - 11 ................................................................................................................................................................................................................................................ 116 GSTR ITC-1 ...................................................................................................................................................................................................................................................... 118 Form GST –TRP -1 ........................................................................................................................................................................................................................................... 119 Form GST TRP -2 ............................................................................................................................................................................................................................................. 123 Form GST TRP- 3 ............................................................................................................................................................................................................................................. 124 Form GST TRP - 4 ............................................................................................................................................................................................................................................ 126 Form GST –TRP 5 ............................................................................................................................................................................................................................................ 127 Form GST TRP 6 .............................................................................................................................................................................................................................................. 128 Form GST TRP- 7 ............................................................................................................................................................................................................................................. 129 2
List of GST Returns/Statements to be furnished by Registered Persons 1
Form GSTR-1
Details of outward supplies of taxable goods and/or services effected
2
Form GSTR-1A
Details of outward supplies as added, corrected or deleted by the recipient
3
Form GSTR-2
Details of inward supplies of taxable goods and/or services claiming input tax credit
4
Form GSTR-2A
Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier
5
Form GSTR-3
Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
6
Form GSTR-3A
7 8
Form GSTR-4 Form GSTR-4A
9 10 11
Form GSTR-5 Form GSTR-6 Form GSTR-6A
12 13 14
Form GSTR-7 Form GSTR-7A Form GST-ITC-1
Notice to a registered taxable person who fails to furnish return under section 27 and section 31 Quarterly Return for compounding Taxable persons Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier Return for Non-Resident foreign taxable person ISD return Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier Return for authorities deducting tax at source TDS Certificate Communication of acceptance, discrepancy or duplication of input tax credit claim
15
Form GSTR-8
Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C
16 17 18 19 20
Form Form Form Form Form
Annual return Simplified Annual return by Compounding taxable persons registered under section 8 Reconciliation Statement Final return Details of inward supplies to be furnished by a person having UIN
21
Form GST-TRP-1
GSTR-9 GSTR-9A GSTR-9B GSTR-10 GSTR-11
Application for enrolment as Tax return preparer 3
22 23 24 25 26 27
Form Form Form Form Form Form
GST-TRP-2 GST-TRP-3 GST-TRP-4 GST-TRP-5 GST-TRP-6 GST-TRP-7
Enrolment certificate as Tax return preparer Show cause to as Tax return preparer Order of cancelling enrolment as Tax return preparer List of Tax return preparers Consent of taxable person to Tax return preparer Withdrawal of authorization to tax return preparer
4
Government of India/State Department of ---------
Form GSTR-1 [See Rule…..]
DETAILS OF OUTWARD SUPPLIES 1.
GSTIN:
……………………..
2.
Name of the Taxable Person:
……………………..
(S. No. 1 and 2 will be auto-populated on logging)
3. Aggregate Turnover of the Taxable Person in the previous FY……………….. (To be submitted only in first year. To be auto populated in subsequent year)
4. Period:
Month………….
Year ………
5. Taxable outward supplies to a registered person GSTIN/ UIN
Invoice
IGST
CGST
5
SGST
(figures in Rs) POS Indicate if Tax on this GSTIN of (only if supply Invoice is edifferent from attracts paid under commerce the location of reverse provisional operator (if recipient) charge $ assessment applicable) (Checkbox )
No. Date
(1)
(2)
(3)
Value Goods/ HSN/ Servic SAC es
(4)
(5)
Taxable value
(6)
Rate
Amt
Rate
Amt
Rate
Amt
(8)
(9)
(10)
(11)
(12)
(13)
(7)
(14)
(15)
(16)
(17)
$ To be filled only if a supply attracts reverse charge Notes: 1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table 2. In case of inter-state supplies, only IGST would be filled 3. In case of intra-state supplies, CGST & SGST would be filled.
5A. Amendments to details of Outward Supplies to a registered person of earlier tax periods Original Invoice No. Date
(1)
(2)
No.
(3)
(figures in Rs)
Revised/Original Invoice
GSTIN/ UIN
(4)
IGST
CGST
Date Value Goods/ HSN/ Taxable Rate Amt. Rate Service SAC Value s
(5)
(6)
(7)
(8)
(9)
(10) (11)
6
(12)
SGST
Amt Rate Amt
(13) (14)
(15)
POS(onl Indicate Tax on this y if if supply Invoice is different attracts paid under from the reverse provisional location charge $ assessment of (Checkbox) recipien t) (16)
(17)
(18)
GSTIN of ecommerce operator (if applicable)
(19)
6. Taxable outward supplies to a consumer where Place of Supply (State Code) is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh Recipient’s Name of the State code recipient
Invoice
No. (1)
(2)
(3)
IGST
Date Value Goods/ HSN/ Services SAC (4)
(5)
(6)
Taxable value
(7)
(8)
Rate (9)
POS (only if different from the location of recipient)
(figures in Rs) Tax on this Invoice is paid under provisional assessment (Checkbox)
(11)
(12)
Amt (10)
Note: 1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
6A. Amendment to taxable outward supplies to a consumer of earlier tax periods where Place of Supply (State Code) is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh Original Invoice No.
Date
(1)
(2)
Recipient’s State code
Name of the recipient
Revised Invoice
No. (3)
(4)
(5)
IGST
Date Goods/Se HSN/S Taxable rvices AC Value (6)
(7)
7
(8)
(figures in Rs) POS Tax on this (only if Invoice is different paid under from the provisional location of assessment recipient) (Checkbox)
(9)
Rate (10)
Amt (11)
(12)
(13)
7. Taxable outward supplies to consumer (Other than 6 above) Goods/S ervices
(1)
HSN/ SAC
(2)
State code (Place of Supply)
Aggregate Taxable Value
(3)
(4)
IGST Amt Rate
(5)
(6)
(figures in Rs)
CGST Rate Amt
(7)
(8)
SGST Rate
Amt
(9)
(10)
Tax on this supply is paid under provisional assessment (Checkbox) (11)
Note:
1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table 2. Table includes both inter-state supplies (invoice value below 2.5 lakhs) and intra-state supplies.
7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7 above in earlier tax period (s)) (figures in Rs)
Original Details
Revised Details
Aggregat e Taxable Value
IGST
SGST
CGST
8
Tax on this supply is paid under provisional assessment (Checkbox)
Month (Tax Period) (1)
8.
Goo HSN ds / Stat and SAC e Serv Cod ices e (2) (3) (4)
Goods/ HS Services N/ SAC (5)
(6)
State code (Place of Supply (State Code)) (7)
Rate
Amt
Rate
Amt
Rate
Amt
(9)
(10)
(11)
(12)
(13)
(14)
(8)
(15)
Details of Credit/Debit Notes GSTIN /UIN/ Name of recipie nt
Type of note (Debit/Credit)
Debit Note/credit note No.
(1) (2) Other than reverse charge
(3)
Date (4)
Original Invoice No. (5)
(figures in Rs)
Differenti al Value (Plus or Minus)
Date (6)
(7)
Differential Tax
IGST Rate Amt (8) (9)
CGST Rate Amt (10) (11)
SGST Rate Amt (12) (13)
Reverse charge Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.
8A. Amendment to Details of Credit/Debit Notes of earlier tax periods GSTI N/UI N/Na me of recipi ent
Type of note (Debit/Cre dit)
Original No.
Date
Revised No.
Date
Original Invoice details No. Date
9
Differenti al Value (Plus or Minus)
(figures in Rs)
Differential Tax IGST Rate Amt
CGST Rate Amt
SGST Rate Amt
(1) (2) (3) Other than reverse charge
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
Reverse charge Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.
9. Nil rated, Exempted and Non GST outward supplies* Goods/Services
Nil Rated (Amount) (3)
(figures in Rs)
Exempted (Amount) (4)
Non GST supplies (Amount) (5)
(1) (2) Interstate supplies to registered person Intrastate supplies to registered person Interstate supplies to consumer Intrastate supplies to consumer • If the details of “nil”” rated and “exempt” supplies have been provided in Table 5, 6 and 7, then info in column (4) may only be furnished.
10.
Supplies Exported (including deemed exports) Description
Invoice No. (1)
Date Value (2)
(3)
Goods/S HSN/ ervices SAC (4)
(5)
Taxable value (6)
Shipping IGST bill/ bill of export No Date Rate Amt (7)
10
(8)
(9)
(10)
CGST
SGST
Rate Amt
Rate Amt
(11)
(13)
(12)
(14)
(figures in Rs)
Tax on this Invoice is paid under provisional assessment (Checkbox)
(15)
Without payment of GST With payment of GST
10A. Amendment to Supplies Exported (including deemed exports) Description Original Invoice
Without payment of GST With payment of GST
11.
Revised Invoice
Shipping bill/ bill of export
No. Date No. Date Goods HSN Taxabl No /Servi / e ces SAC value (1) (2) (3) (4) (5) *(6) (7) (8)
Date
IGST
CGST
Rate Amt Rate
(9)
(10) (11)
(12)
Amt (13)
(figures in Rs)
Tax on this Invoice is paid under provisional assessment (Checkbox)
SGST
Rate
Amt
(14)
(15)
(16)
Tax liability arising on account of Time of Supply without issuance of Invoice in the same period. (figures in Rs)
GSTIN/UIN/ Name of customer
State Code
(1)
(2)
Docum ent No.
(3)
Date
(4)
Goods/ Servic es (5)
HSN/SAC of supply
(6)
11
Amount of advance received/ Value of Supply provided without raising a bill
TAX CGST
Rate
Tax
Rate
Tax
Rate
Tax
(7)
(8)
(9)
(10)
(11)
(12)
(13)
IGST
SGST
Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account of time of supply
11A. Amendment to Tax liability arising on account of Time of Supply without issuance of Invoice in the same tax period. (figures in Rs)
Original Details GSTIN/ Docum UIN/Na ent me of Numbe custome r r
(1)
12.
(2)
Revised Details Date
(3)
GSTI N/UI N/ Name of custo mer
Stat e Cod e
Docu ment No.
Date
(4)
(5)
(6)
(7)
Goods HSN/S /Servi AC ces of supply to be made (8)
(9)
Amount of advance received/ Value of Supply provided without raising a bill (10)
TAX IGST Rate Tax
(11)
(12)
CGST Rate
Tax
(13)
(14)
SGST Rate Tax
(15)
(16)
Tax already paid (on advance receipt/ on account of time of supply) on invoices issued in the current period (figures in Rs)
Invoice No. (1)
Transaction id (A number assigned by the system when tax was paid) (2)
TAX Paid on receipt of advance/on account of time of supply IGST CGST SGST Rate Tax Rate Tax Rate Tax (4) (5) (6) (7) (8) (9)
12
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on occurrence of time of supply
13. Supplies made through e-commerce portals of other companies
Part 1- Supplies made through e-commerce portals of other companies to Registered Taxable Persons Invoice No.
1
Date
2
Merchant GSTIN of e- Gross ID issued commerce Value by e- portal of commerc supplie e s operator 3 4 5
Taxabl e value
6
Goods (G)/ Servic es (S)
HSN/ SAC
7
8
IGST
SGST
Rate
Amt.
Rate
Amt.
9
10
11
12
(figure in Rs.) CGST Place of Rate Amt Suppl y . (State Code) 13 14 15
Note: Details of supplies made through e-commerce portal to registered Taxable Persons shall be reported in Table 5 of this return, which shall be prepopulated in this table based on the flag provided in the respective table at the time of creation of Return.
Part 2- Supplies made through e-commerce portals of other companies to Unregistered Persons (figure in Rs.) Sr No.
1
Merchant ID issued by e- GSTIN of ecommerce portal commerce portal
2
Place of Supply (State Code)
3
4
13
Taxable value
5
IGST
CGST
SGST
Rate Amt Rate Amt Rate Amt 6 7 8 9 10 11
Note: Details of supplies made through e-commerce portal to unregistered Taxable Persons shall be reported in the table by the Taxable Person in addition to the details which are already provided in Table 6 & 7 of this return, this shall not be included in the turnover again.
Part- 2A Amendment to Supplies made through e-commerce portals of other companies to Unregistered Taxable Persons Sr No.
Original Details
Revised Details
Tax Place of Tax period of Supply period of supplies (State supplies Code) 2 3 4
1
Place Supply (State Code) 5
Merchant GSTIN of e- Taxable ID issued commerce value by e- portal commerce of portal
7
8
9
IGST
CGST
SGST
Rate Amt Rate Amt Rate Amt
10
11
12
13
14
14. Invoices issued during the tax period including invoices issued in case of inward supplies received from unregistered persons liable for reverse charge S.No. Series number of invoices 1
2
From 3
To
Total number of Number of invoices cancelled invoices 4
5 14
6
Net Number of invoices issued 7
15
I __________________hereby declare that the information given in this statement is true, correct and complete in every respect. I further declare that I have the legal authority to submit this statement. Place: Date:
(Signature of Authorized Person)
INSTRUCTIONS for furnishing the information 1. Terms used: GSTIN: Goods and Services Taxable Person Identification Number UIN:
Unique Identity Number for embassies
HSN:
Harmonized System of Nomenclature for goods
SAC:
Service Accounting Code
POS:
Place of Supply (State Code) of goods or services – State Code to be mentioned
2. To be furnished by the 10th of the month succeeding the tax period. Not to be furnished by compounding Taxable Person/ISD 3. Aggregate Turnover means as defined under the Goods and Services Tax Act, 20….. 4. HSN/SAC is not mandatory for taxable person whose aggregate turnover is less than 1.5 crores. HSN shall be restricted to maximum 8 digits. If gross turnover in previous financial year is greater than Rs 5 crore, HSN should be minimum of 4 digits. If gross turnover in previous financial year is equal to or greater than Rs 1.5 crore and less than 5 crore, HSN should be minimum of 2 digit and would be mandatory from the second year of GST implementation. In case of Exports HSN should be 8 digits.
15
Government of India/State Department of ---------
Form GSTR-1A AUTO DRAFTED DETAILS 1. GSTIN: 2.
……………………..
Name of the Taxable Person:
……………………..
(S. No. 1 and 2 will be auto-populated on logging)
3. Gross Turnover of the Taxable Person in the previous FY……………….. (To be submitted only in first year. To be auto populated in subsequent year)
4. Period:
Month………….
Year ………
5. Taxable outward supplies to a registered person GSTIN of receiver/ UIN
Invoice
No.
(1)
(2)
Date
(3)
IGST
Value Goods/ /HSN/ Taxable service SAC value s (4)
(5)
(6)
(7)
CGST
SGST
POS (only if different from the location of recipient)
Rate
Amt
Rate
Amt
Rate
Amt
(8)
(9)
(10)
(11)
(12)
(13)
16
(14)
(figures in Rs) Indicate if Tax on this supply Invoice is attracts paid under reverse provisional charge $ assessment (Checkbox)
(15)
(16)
5A. Amendments to details of Outward Supplies to a registered person of earlier tax periods Original Invoice
(figures in Rs)
Revised Details IGST
GSTIN No. Date GSTIN No. of of supplier supplie r (1) (2) (3) (4) (5)
Date Value Goods HSN/ Taxable /Servi SAC value ces (6)
(7)
(8)
(9)
(10)
Rate Amt
(11)
(12)
CGST Rate
(13)
POS (only if different from the Amt location of recipien (16) (17)
SGST Amt
(14)
Rate
(15)
Shall be auto populated from counterparty GSTR1 and GSTR5
8. Details of Credit/Debit Notes GSTI N/UIN / Name
Type of note (Debit/Credit)
Debit Note/credit note
No. (1)
(2)
Date (3)
(4)
Original Invoice No. (5)
Differenti al Value (Plus or Minus)
Date (6)
17
(7)
Differential Tax
IGST Rate Amt (8) (9)
CGST Rate Amt (10) (11)
(figures in Rs)
SGST Rate Amt (12) (13)
8A. Amendment to Details of Credit/Debit Notes of earlier tax periods GSTIN /UIN/ Name
(1)
Type of note (Debit/Cr edit) (2)
Original Debit Note/credit note No. Date (3)
(4)
Revised Debit Note/credit note
Original Invoice details
No.
No.
(5)
Date (6)
Date (7)
(8)
This auto drafted form is generated by the GST system.
18
(figures in Rs)
Differenti al Value (Plus or Minus) (9)
Differential Tax
IGST Rate Amt (10) (11)
CGST Rate Amt (12) (13)
SGST Rate Amt (14) (15)
Government of India/State Department of ---------
FORM GSTR-2 [See Rule…..]
DETAILS OF INWARD SUPPLIES/PURCHASES RECEIVED 1. GSTIN……….. … 2. Name of Taxable Person………
(S. No. 1 and 2 will be auto-populated on logging)
3. Period:
Month………
Year ……
4. From Registered Taxable Persons including supplies received from unregistered person in case of reverse charge (figures in Rs)
GSTIN/ Name of unregister ed supplier
(1)
Invoice
IGST
Eligibility Total Tax ITC available POS SGST (only if of ITC as available as ITC this month $ differen inputs/capit $ al goods/ t from input IGS CGS SGS IGS CGS SGS the services/no T T T T T T location ne of recipien t)
CGST
No Dat Valu Goods/Servic HS Taxab Rat Am Rat Amt Rat Am . e e es N/ le e t e e t SAC value (2) (3) (4) (5) (6) (7) (8) (9) (10 (11) (12 (13 ) ) )
Other than supplies attracting reverse charge 19
Amt Amt Amt Amt Amt (14)
(15)
(16) (17) (18) (19) (20)
Amt (21)
Auto populated
Shall be auto populated from counterparty GSTR1 and GSTR5
Not auto populated (Claimed) Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person) Auto populated Shall be auto populated from counterparty GSTR1 and GSTR5
Others $
Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.
4A. Amendments to details of inward supplies received in earlier tax periods (figures in Rs)
Original Invoice
Revised Details
POS Eligibil Total Tax available ITC available this month $ IGST CGST SGST (only ity of as ITC $ ITC as if inputs/c differ apital ent goods/ IGST CGST SGS IGST CGS SGST T T from input the service GSTI No. Da GST No. Dat Valu Goo HS Taxa Ra Amt Rat Am Rate Amt locati s/none Amt Amt Amt Amt Amt Amt N te IN e e ds/S N/ ble te e t on of of ervi SA value of recipi supp ces C unregi en lier stered supplie r 20
(1)
(2) (3) (4) (5) (6) (7) (8) (9)
(10) (11 (12) (13) (14) (15) (16) (17) ) Other than supplies attracting reverse charge Auto popula ted
(18)
(19)
(20)
(21)
(22)
(23)
(24)
Shall be auto populated from counterparty GSTR1 and GSTR5
Not auto popula ted (Claim ed) Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person) Auto popula Shall be auto populated from counterparty GSTR1 and GSTR5 ted Others
$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
5. Goods /Capital goods received from Overseas (Import of goods) (figures in Rs)
Bill of entry/ Import report
Eligibility of ITC as Total IGST available ITC available this inputs/capital as ITC month
IGST
21
No.
Date
(1)
(2)
Value HSN (3)
Taxable value (5)
(4)
Rate (6)
goods/none
Amt (7)
(8)
(9)
(10)
5A. Amendments in Goods /Capital goods received from Overseas (Import of goods) of earlier tax periods (figures in Rs)
Original Bill of Entry/ Import Report No.
(1)
Date
(2)
Revised Details of Bill of entry/ Import Report No. Date Value HSN Taxable value (3)
(4)
(5)
(6)
(7)
IGST Rate
Amt
(8)
22
(9)
Eligibility of Total IGST ITC available this ITC as available as ITC month inputs/capital goods/none
(10)
(11)
(12)
6. Services received from a supplier located outside India (Import of services) (figures in Rs)
Invoice
IGST
ITC Admissibility
No
Date
Value
SAC
Taxable value
Rate
Amt
Total ITC Admissible as input services/none
ITC admissible this month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
6A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax periods (figures in Rs)
Original Invoice Revised details of Invoice
IGST
ITC Admissibility
No
Date
No
Date
Value
SAC
Taxable value
Rate
Amt
Total ITC Admissible as input services/none
ITC admissible this month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
23
7. Details of Credit/Debit Notes GST IN
Type of note (Debit /Credit)
Debit Note/ credit note No Date .
Original Invoice
No.
Differe ntial Value (Plus or Minus)
Date
Differential Tax
IGST
CGST
SGST
A mt
Ra te
A mt
Ra te
A mt
(8) (9)
(1 0)
(1 1)
(1 2)
(1 3)
Ra te (1)
(2)
(3)
(4)
(5)
(7)
Eligibili ty for ITC (select from drop down as in Table 5 above)
Other than reverse charge
Reverse charge Details shall be auto populated from counterparty GSTR1 and GSTR 5
24
(14)
(figures in Rs)
Total Tax available as ITC
ITC available this month
IG ST A mt
CG ST Am t
SG ST Am t
IG ST A mt
CGS SGS T T Amt Amt
(1 5)
(16 )
(17 )
(1 8)
(19)
(20)
7A. Amendment to Details of Credit/Debit Notes of earlier tax periods Original Debit Note/ credit note GST IN
(1)
N o.
(2)
Da te
(3)
Revised Details of original Debit Note/ credit note GST N Da IN o. te
(4)
(5)
(6)
Type of note (Debit/Cr edit)
Differen tial Value (Plus or Minus)
Differential Tax
IGST
(7)
(8)
CGST
SGST
Ra te
A mt
Ra te
A mt
Ra te
A mt
(9)
(10)
(11)
(12)
(13)
(14)
Eligibi lity for ITC (select from drop down as in Table 5 above) (15)
Other than reverse charge Details shall be auto populated from counterparty GSTR1 and GSTR 5
Reverse charge
25
Total Tax available as ITC
ITC available this month
IGS CG SG T ST ST Am Amt Amt t
IGS CG SG T ST ST Am Amt Amt t
(16)
(19)
(17)
(18)
(20)
(21)
8. Supplies received from composition taxable person/unregistered person & other exempt/nil/non GST supplies (figures in Rs)
Description
Value of supplies received from
HSN Code/ SAC code
(1)
(2)
Compounding Taxable person (3)
Unregistered Taxable person not included in Table 4 above (4)
Non GST Supply Any exempt Any nil rated supply not supply not included in Table included in Table 4 above 4 above (5) (6) (7)
Interstate supplies Intrastate supplies
9. ISD credit received (figures in Rs)
GSTIN_ISD (1) Auto populated Not auto populated (claimed)
Invoice/Document details
SAC
ISD Credit
No
Date
IGST
(2)
(3)
(4)
Shall be auto populated from counterparty ISD return
26
CGST (5)
SGST (6)
10(1) TDS Credit received Invoice/Document GSTIN of deductor No Date Value (1)
(2)
(3)
(4)
(figures in Rs)
Date of Payment made to the deductee (5)
Value on which TDS_IGST TDS has been deducted Rate Amt (6)
(7)
TDS_CGST
TDS_SGST
Rate
Rate
(8)
Amt
(9)
(10)
Amt
(11)
(12)
Shall be auto populated from counterparty TDS return
10(2) TCS Credit received (figures in Rs)
GSTIN of E- Merchant ID Gross Value of commerce allocated by Supplies portal e-commerce portal (1) (2) (3)
Taxable Value on which TCS has been deducted (4)
TCS_IGST Rate (5)
27
Amt (6)
TCS_CGST
TCS_SGST
Rate
Rate
(7)
Amt (8)
(9)
Amt (10)
11.
ITC Received on an invoice on which partial credit availed earlier (figures in Rs)
Original invoice/ doc. Date (2)
No (1)
Earlier (3)
IGST This month (4)
Earlier (5)
ITC availed CGST This month (6)
Earlier (7)
SGST This month (8)
ITC taken earlier shall be auto populated upon choosing the invoice number return
12. Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice (figures in Rs)
GSTIN/Name of unregistered supplier
State Code
(1)
(2)
Document No. (3)
Document Date (4)
Goods/ Services (5)
HSN/SAC of supply (6)
Taxable Value
(7)
IGST Rat Ta e x (8) (9)
Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account of time of supply.
28
TAX CGST SGST Rat Tax Rat Tax e e (10) (11 (12) (13 ) )
12A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice Original Details GSTIN/ Docum Name of ent No. customer
(1)
(2)
Revised Details Docu ment Date
(3)
GSTIN State Docu / Name Cod ment of e No. custom er (4)
(5)
(6)
Date
(7)
Goods HSN/S /Servic AC es of supply to be made (8)
(9)
Taxable Value
TAX IGST Rate
(10)
(11)
Tax
CGST Rate Tax
SGST Rate Tax
(12)
(13)
(15)
(14)
(16)
(figures in Rs)
13. Tax already paid under Reverse Charge in earlier tax periods on account of time of supply for which invoices issued in the current period (figures in Rs)
Invoice No.
Invoice Date
Transaction id (A number assigned by the system when tax was paid)
(1)
(2)
(3)
IGST Rate (4)
Tax (5)
TAX Paid on Time of Supply CGST SGST Rate Tax Rate Tax (6) (7) (8) (9)
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on occurrence of time of supply
29
14.
ITC Reversal S.No
Description*
IGST Amount
(2)
(3)
(1)
ITC Reversal
(figures in Rs)
CGST Amount
SGST Amount
(4)
(5)
1 *
A drop down will be provided to select the reason for reversal
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on occurrence of time of supply Table shall include ITC reversal on account of exempt and non-business supplies
14A. Amendment to ITC Reversal S.No (1)
Tax period
(2)
ITC Reversal
Description* (3)
IGST Amount (4)
CGST Interest (5)
Amount (6)
SGST Interest (7)
Amount (8)
Interest (9)
1
I __________________hereby declare that the information given in this statement is true, correct and complete in every respect. I further declare that I have the legal authority to submit this statement. Place: Date:
(Signature of Authorized Person)
30
Note: 1. To be furnished by the 15th of the month succeeding the tax period 2. Not to be furnished by compounding Taxable Person /ISD 3. Auto-population would be done, on the basis of GSTR1 of counter-party supplier. 4. Further the other details that are not auto-populated, i.e. import of services, eligibility of ITC and quantum thereof and purchases from unregistered Taxable Person shall be furnished.
31
Government of India/State Department of ---------
GSTR-2A AUTO DRAFTED DETAILS 1. GSTIN……….. … 2. Name of Taxable Person………
(S. No. 1 and 2 will be auto-populated on logging)
3. Period :
Month………
Year ……
Part A 4. Inward supplies received from Registered Taxable Persons (figures in Rs)
GSTIN of supplier
(1)
Invoice
No.
Date
(2)
(3)
IGST
Value Goods/ HSN/ Services SAC (4) (5) (6)
Taxable Value (7)
Rate (8)
Amt (9)
CGST
Rate (10)
SGST
Amt (11)
Auto populated Shall be auto populated from counterparty GSTR1 and GSTR5
32
Am t (12) (13)
POS (only if different from the location of recipient)
Rate
(14)
4A. Amendments to details of inward supplies received in earlier tax periods Original Invoice
(figures in Rs)
Revised Details IGST
GSTIN No. Date GSTIN No. of of supplier supplie r (1) (2) (3) (4) (5)
Date Value Goods HSN/ Taxable /Servi SAC value ces (6)
(7)
(8)
(9)
(10)
Rate Amt
(11)
(12)
Shall be auto populated from counterparty GSTR1 and GSTR5
33
CGST
Rate
(13)
SGST
Amt
(14)
Rate
(15)
POS (only if different from the location of recipien
Amt
(16)
(17)
5. Details of Credit/Debit Notes GSTIN of supplier
Type of note (Debi t/Cre dit)
Debit Note/ credit note
No.
(1)
(2)
Original Invoice
Date
(3)
No.
(4)
Differential Value (Plus or Minus)
Date
(5)
(7)
Differential Tax
IGST Rate Amt (8)
(9)
(10)
CGST Rate Amt (11)
(12)
(figures in Rs)
SGST Rate Amt (13)
(14)
Details shall be auto populated from counterparty GSTR1 and GSTR 5
5A. Amendment to Details of Credit/Debit Notes of earlier tax periods GSTIN of supplier
Type of note (Debit/Credi t
Original Debit Note/ credit note
No. (1)
(2)
Date (3)
(4)
Original Differential /Revised Debit Value Note/ credit note (Plus or Minus)
No. (5)
Date (6)
IGST Rate Amt (7)
Shall be auto populated from counterparty GSTR1 and GSTR 5
34
Differential Tax
(8)
(9)
CGST Rate Amt (10)
(11)
SGST Rate Amt (12)
(13)
Part B 6. ISD credit received (figures in Rs)
GSTIN_ISD
Invoice/Document details No Date
(1)
(2)
SAC IGST
(3)
(4)
ISD Credit CGST (5)
SGST (6)
Part C 7(1) TDS Credit received GSTIN of deductor
(1)
(figures in Rs)
Invoice/Document No (2)
Date (3)
Value (4)
Date of Payment made to the deductee (5)
Value on which TDS has been deducted (6)
TDS_IGST Rate (7)
Shall be auto populated from counterparty TDS return
35
Amt (8)
TDS_CGST
TDS_SGST
Rate
Rate
(9)
Amt (10)
(11)
Amt (12)
Part D 7(2) TCS Credit received (figures in Rs)
GSTIN of E- Merchant ID Gross Value of commerce allocated by e- Supplies portal commerce portal (1) (2) (3)
Taxable Value on which TCS has been deducted (4)
TCS_IGST Rate (5)
Amt
TCS_CGST
TCS_SGST
Rate
Rate
(6)
Shall be auto populated from counterparty TCS return
This auto drafted form is generated by the GST system.
36
(7)
Amt (8)
(9)
Amt (10)
Government of India/State Department of ---------
Form GSTR-3 [See Rule…..] MONTHLY RETURN TAXABLE PERSON DETAILS 1. GSTIN ……………………. 2.
Name of Taxable Person…………………………….
3.
Address
[S. Nos. 1, 2 and 3 shall be auto populated on logging] 4. Period
Month……………
Year……………..
Part A 5.
TURNOVER DETAILS (figures in Rs)
A. B. C. D. E.
Taxable Turnover Export Turnover Nil rated and Exempted Turnover Non GST Turnover Total Turnover [A to D]
37
6. Outward Supplies 6.1 Inter-state supplies to Registered Taxable Persons State Code (1) Goods
(Auto populated from GSTR-1) (figures in Rs)
Rate of Tax (Rate wise-Including Nil, exempt and Non GST) (2)
Value
IGST
(3)
(4)
Services
6.2 Intra-State Supplies to Registered Taxable Persons Rate of Tax (Rate wise-Including Nil, exempt and Non GST) (1) Goods
(Auto populated from GSTR-1) (figures in Rs)
Value
CGST
SGST
(2)
(3)
(4)
Services
6.3 Inter-State Supplies to Consumers
(Auto populated from GSTR-1)
(including unregistered Government Departments / persons dealing in exempted / NIL rated/ non GST goods or services )
State Code Goods
(figures in Rs)
Rate of Tax (Rate wise-Including Nil, exempt and Non GST)
Value
Services
38
IGST
6.4 Intra-State Supplies to Consumers Rate of Tax (Rate wise-Including Nil, exempt and Non GST) (1) Goods
(Auto populated from GSTR-1) (figures in Rs)
Value
CGST
SGST
(2)
(3)
(4)
Services
6.5 Exports (including deemed exports)
(Auto populated from GSTR-1) (figures in Rs)
Description
Taxable Value
IGST
(1)
(2)
(3)
Goods Without payment of GST With Payment of GST Services Without payment of GST With Payment of GST
39
CGST (4)
SGST (5)
6.6 Revision of supply invoices/Credit notes/Debit notes and others pertaining to previous tax period (including post sales discounts or any clerical/other errors) [Auto populated from GSTR1]
Month State Code Document type (Invoice/Debit note/Credit note) (1) (2) (3)
Number Date Differential Value (Plus or Minus) (4)
(5)
IGST
(6)
(7)
(figures in Rs)
CGST
SGST
(8)
(9)
Goods Services
6.7 Total tax liability on outward supplies
(Auto Populated from the Tables above) (figures in Rs)
Month (1)
Value
IGST
CGST
SGST
(2)
(3)
(4)
(5)
Goods Services
40
7. Inward supplies 7.1 Inter-State supplies received State Code (1)
(Auto-populated from GSTR2) (figures in Rs)
Rate of Tax (Rate wise-Including Nil, exempt and non-GST) (2)
Value
IGST
(3)
(4)
ITC of IGST available in the current month (5)
Goods Inputs Capital goods Services None No amount auto populated
7.2
Intra-State supplies received
Rate of Tax (Rate wise-Including Nil, exempt, compounding Taxable person and non-GST) (1) Goods_ Inputs
(Auto populated from GSTR -2) (figures in Rs)
Value
CGST
SGST
(2)
(3)
(4)
ITC-CGST available in current month (5)
ITC-SGST available in current month (6)
Capital Goods Services None
No amount auto populated 41
No amount auto populated
7.3 Imports
(Auto populated from GSTR -2) (figures in Rs)
Assessable Value (1)
IGST
(2)
ITC- IGST available in current month (4)
(3)
Goods_ inputs Capital goods Services None
No amount auto populated
7.4 Revision of purchase invoices/Credit note/Debit note and other details pertaining to previous tax period (including post sales discounts received or any clerical / other errors ( Auto populated from GSTR-2) (figures in Rs)
Month GSTI Stat N/UI e N Cod e
(1) (2) Goods-Inputs
(3)
Goods /Servi ces
(4)
HSN Documen /SAC t type (Invoice/ Debit note/Cred it note/Bill of Entry) (5) (6)
Numbe Date Differe r ntial Value (Plus or Minus) (7)
(8)
Capital Goods Services
42
(9)
IGST
(10)
CGST
SGS T
(11)
(12)
ITC available in current month IGST CGS SGST T
(14)
(15)
(16)
None No amount auto populat ed
7.5 Total Tax liability on inward supplies on reverse charge Value (2)
Month (1)
CGST (3)
No amou nt auto popul ated
No amou nt auto popul ated
(Auto-populated from GSTR-2)
(figures in Rs)
SGST (4)
IGST (5)
Goods Services
7.6 ITC Reversal S.No
Description*
(1) 1
(2)
(Auto-populated from GSTR-2) ITC Reversal CGST Amount Interest (6) (5)
IGST Amount (3)
Interest (4)
(figures in Rs)
SGST Amount (7)
7.7 Output tax added/reduced on account of non-rectification/rectification of communicated mismatches 43
Interest (8)
S.No
(1) 1 2 3 4
8
Output tax added/reduced due to mismatched (2)
IGST Amount (3)
(figures in Rs)
Output Tax liability CGST Interest (4)
Amount (5)
SGST
Interest (6)
Amount (7)
Interest (8)
Excess input tax credit claimed Non Reduction in ITC by Recipients on credit notes Supplies through Ecommerce operators Output tax reduced due to matching of earlier mismatched invoices
Total Tax liability for the month
(figures in Rs)
Month
Value
CGST
SGST
IGST
(1)
(2)
(3)
(4)
(5)
Goods Services
9A. TDS credit received during the month
(Auto-populated from GSTR-2) 44
(figures in Rs)
GSTIN of TDS deductor
IGST
(1)
CGST
SGST
Rate
Tax
Rate
Tax
Rate
Tax
(2)
(3)
(4)
(5)
(6)
(7)
9B. TCS credit received during the month GSTIN of commerce Operator
E-
(Auto-populated from GSTR-2)
IGST Rate
(1)
CGST
Amt (2)
Rate (3)
SGST
Amt (4)
Rate (5)
Amt (6)
(7)
10. ITC received during the month (figures in Rs)
Description
(1) Goods-Inputs Capital Goods Services
IGST
CGST
SGST
Rate
Tax
Rate
Tax
Rate
Tax
(2)
(3)
(4)
(5)
(6)
(7)
45
Part B 11. Tax, interest, late fee and penalty paid (auto-populated from cash and ITC ledger) (figures in Rs) Part (a)
S. No.
Description
(1) 1. 2. 3.
Tax payable
Debit entry in Cash Ledger
(2)
Debit entry in Credit Ledger
Debit no.
IGST Paid
CGST Paid
SGST Paid
Debit no.
IGST Paid
CGST Paid
SGST Paid
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
IGST CGST SGST
Part (b)
S. No.
4. 5. 6.
(1) Interest Late fee Others (Please Specify)
IGST
Payable CGST
SGST
(3)
(4)
(5)
12. Refunds claimed from cash ledger 46
Debit entry in Cash Ledger Debit no. IGST CGST Paid Paid (6) (7) (8)
SGST Paid (9)
S.No (1) 1. 2.
Minor head (Tax/Interest/ Fee/ Penalty/Other) (2) Refund claimed from cash ledger Bank Account Details*
Debit entry no. (3)
CGST
SGST
IGST
(4)
(5)
(6)
*This should be one of the bank accounts mentioned in the GSTIN Usual declarations I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return. Place: Date:
(Signature of Authorized Person)
Note:
1. To be furnished by the 20th of the month succeeding the tax period 2. Other than compounding Taxable Person / ISD
47
Government of India /State Department of --------------
Form GST-3A [See Rule ………..] Reference No:
Date:
To _______________ (GSTIN & Name of the taxable person) _______________ (Address of the taxable person) Notice under section _____of --------- Act, 20— for non-filing of return Tax Period Type of Return Whereas being a registered taxable person, you are liable to file aforesaid return (s) for the above said tax period and it has been noticed that you have not filed the said return till date. You are hereby directed to file the above said return within 15 days of service of notice failing which assessment proceedings will be initiated under section ________ of the _____ Act. It may also be mentioned here that no further notice/reminder will be issued in this regard. Name: Designation:
48
Government of India/State Department of ---------
GSTR-4 [See Rule…..]
Quarterly Return for Compounding Taxable person 1. GSTIN ………………………….
2. Name of the Taxable Person………………………… 3. Address (S. No. 1, 2 and 3 shall be auto-populated on logging) 4. Period of Return
From………. To……………………….
49
5. Inward supplies including supplies received from unregistered persons (figures in Rs)
GSTIN/ Name of unregistered supplier
(1)
Invoice
No.
Date
(2)
(3)
IGST
CGST
Value Goods/Services HSN/ Taxable Rate Amt Rate Amt SAC value (4) (7) (5) (6) (8) (9) (10) (11)
SGST
Rate Amt (12) (13)
Auto populated Other than supplies attracting reverse charge Shall be auto populated from counterparty GSTR1 and GSTR5
Not auto populated (Claimed) Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person) Auto populated
Shall be auto populated from counterparty GSTR1 and GSTR5
Others
50
5A. Amendments to details of inward supplies including supplies received from unregistered persons in earlier tax periods (figures in Rs)
Original Invoice
Revised Details IGST
GSTIN of supplier
No.
Date GSTIN No. Date of supplier (1) (2) (3) (4) (5) (6) Other than supplies attracting reverse charge Auto populated
Value Goods/ HSN/ Service SAC s (9) (7) (8)
Taxable value (10)
Rate (11)
Amt (12)
CGST Rate (13)
SGST Amt (14)
Rate (15)
Amt (16)
Shall be auto populated from counterparty GSTR1 and GSTR5
Not auto populated (Claimed)
Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person) Auto populated Shall be auto populated from counterparty GSTR1 and GSTR5 Others
51
6. Goods /Capital goods received from Overseas (Import of goods) (figures in Rs)
No.
Date
Value
(1)
(2)
(3)
Bill of entry HSN*
IGST Assessable Value
(4)
Rate (5)
Amt (6)
(7)
*at 8-digit level
6A. Amendments in Goods /Capital goods received from Overseas (Import of goods) of earlier tax periods (figures in Rs)
Original Bill of Entry
Revised details of Bill of entry
IGST
No.
Date
No.
Date
Value
HSN
Assessable Value
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
52
7. Services received from a supplier located outside India (Import of services) (figures in Rs)
Invoice No
Date
(1)
Value (2)
Assessable Value
SAC (3)
Rate
(5)
(4)
IGST Amt (6)
(7)
7A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax periods (figures in Rs)
Original Invoice
Revised details of Invoice
IGST
No
Date
No
Date
Value
SAC
Taxable value
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
53
8. Outward Supplies made (figures in Rs)
S.No. (1) 1 2
Nature of supplies (2) Intra-state supplies Non GST Supplies
Turnover
Compounding tax rate
(3)
(4)
Compounding tax amount CGST SGST (5) (6)
8A. Amendments to Outward Supplies related to intra-state supplies (figures in Rs)
S.No.
(1)
Quarter
(3)
Revised Turnover
(4)
Compounding tax rate CGST
SGST
(5)
(6)
1
54
Revised Compounding tax amount SGST SGST (7)
(8)
9. Details of Credit/Debit Notes issued and received (figures in Rs)
GSTIN
Type of note (Debit /Credit)
Debit Note/ credit note No.
(1) Other than reverse charge
(2)
Date
(3)
Original Invoice
No.
Differential Value (Plus or Minus)
Date
(4)
Differential Tax
IGST Rate Amt
(5)
(7)
(8)
(9)
Reverse charge Details shall be auto populated from counterparty GSTR1 and GSTR 5
55
CGST Rate Amt
(10)
(11)
SGST Rate Amt
(12)
(13)
9A. Amendment to Details of Credit/Debit Notes Issued and Received of earlier tax periods (figures in Rs)
Original Debit Note/ credit note GSTIN
(1)
No.
Date
(2)
(3)
Revised Details of original Debit Note/ credit note GSTIN
No.
(4)
(5)
Type of note (Debit/Credit)
Differential Value (Plus or Minus)
Date
Differential Tax
IGST CGST SGST Rate Amt Rate Amt Rate Amt
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Other than reverse charge Details shall be auto populated from counterparty GSTR1 and GSTR 5
Reverse charge
10. TDS Credit received Invoice/Document GSTIN of deductor No Date Value (1)
(2)
(3)
(4)
(figures in Rs)
Date of Value on which TDS_IGST Payment to TDS has been the deductee deducted Rate Amt (5)
(6)
(7)
Shall be auto populated from counterparty TDS return 56
(8)
TDS_CGST
TDS_SGST
Rate
Rate
(9)
Amt (10)
(11)
Amt (12)
(14)
11. Tax liability under reverse charge arising on account of time of supply without receipt of Invoice GSTIN/UIN/ Name of customer/unre gistered supplier
State Code
Goods/Services
HSN/SAC of supply
Taxable Value of supply
IGST Rate Tax
TAX CGST Rate Tax
(figures in Rs)
SGST Rate Tax
Liability under reverse charge
11A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice Original Details
Month
(1)
GSTIN/UIN /Name of customer/ unregistere d supplier
State Code
(2)
(3)
Revised Details
Goo HSN/ GSTI State ds/ SAC N/UIN Code Servi Name ces of custo mer/u nregist ered suppli er (4) (5) (6) (7)
Taxable TAX Value of supply Goods HSN/S /Servic AC es
(8)
57
(9)
IGST
(10)
CGST
SGST
Rate
Tax
Rate
Tax
Rate
Tax
(11)
(12)
(13)
(14)
(15)
(16)
Liability under reverse charge
12. Tax already paid on account of time of supply for invoices received in the current period relating to reverse charge. (figures in Rs)
Invoice No. (1)
Transaction id (A number assigned by the system when tax was paid) (2)
Tax Paid on account of time of supply CGST Rate Tax Rate (6) (7) (8)
IGST Rate (4)
Tax (5)
SGST Tax (9)
Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on occurrence of time of supply
13. Liability Payable (figures in Rs)
Description
IGST#
CGST#
SGST#
(1)
(2)
(3)
(4)
Tax payable for previous tax period$ (i) Outward supplies (ii) Inward supplies on reverse charge Tax payable for current tax period (i) Outward supplies (ii) Inward supplies on reverse charge Interest Late Fees Penalty Others (Please Specify) 58
Compounding Tax CGST (5)
SGST (6)
Total # Tax paid in respect of supplies attracting reverse charge and those received from unregistered persons $ Details for tax payable for previous tax period will be reflected Quarter- wise.
14. Details of Tax Payment (figures in Rs)
Cash Ledger Debit Entry No. (1)
(2)
Date
(3)
IGST
CGST
(4)
SGST
(5)
Compounding Tax
Total tax paid
CGST
SGST
(7)
(8)
(6)
(9)
Tax paid Interest paid Fee paid Penalty Others
15. Refund Claimed S.N o
Description
(1) 1.
(2) Refund claimed from cash ledger
2.
Bank Account Details*
Minor head (Tax/Interest/ Fee/ Penalty/Other (3)
59
CGST
SGST
IGST
(4)
(5)
(6)
Compounding Tax CGST SGST (7)
(8)
*This should be one of the bank accounts mentioned in the GSTIN 16. Are you likely to cross composition limit before the date of next return: Y/N I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return. Place: Date:
(Signature of Authorized Person)
Note:
1. To be furnished by 18th of the month succeeding the quarter
60
Government of India/State Department of ---------
GSTR-4A [See Rule…..]
AUTO DRAFTED DETAILS 1. GSTIN ………………………….
2. Name of the Taxable Person………………………… 3. Address (S. No. 1, 2 and 3 shall be auto-populated on logging) 4. Period of Return
From………. To……………………….
61
Part A
5. Inward supplies received from registered taxable person (figures in Rs)
GSTIN of supplier
(1)
Invoice
No.
Date
Value
(2)
(3)
(4)
Goods/ Services (5)
IGST
HSN/ SAC (6)
Taxable Value (7)
Rate (8)
CGST
Amt (9)
Rate
SGST
Amt
(10)
Rate
(11)
Amt
(12)
Auto populated Shall be auto populated from counterparty GSTR1 and GSTR5
5A. Amendments to details of inward supplies received from registered taxable persons in earlier tax periods (figures in Rs)
Original Invoice
Revised Details IGST
62
CGST
SGST
(13)
GSTIN of supplier
No.
(1)
(2)
Date GSTIN of supplier (3) (4)
No.
Date
(5)
(6)
Value Goods/ HSN/ Service SAC s (9) (7) (8)
Taxable value (10)
Rate (11)
Amt
Rate
(12)
(13)
Amt (14)
Rate
Amt
(15)
(16)
Shall be auto populated from counterparty GSTR1 and GSTR5
6. Details of Credit/Debit Notes received (figures in Rs)
GSTIN of supplier
Type of note (Debi t/Cre dit)
Debit Note/ credit note
No.
(1)
(2)
Date
(3)
Original Invoice
No.
(4)
(5)
Differential Value (Plus or Minus)
Date
(7)
Differential Tax
IGST Rate Amt (8)
(9)
Details shall be auto populated from counterparty GSTR1 and GSTR 5
63
(10)
CGST Rate Amt (11)
(12)
SGST Rate Amt (13)
(14)
6A. Amendment to Details of Credit/Debit Notes Issued and Received of earlier tax periods GSTIN of supplier
Type of note (Debit/Credi t
Original Debit Note/ credit note
No. (1)
Date
(2)
(3)
Original Differential /Revised Debit Value Note/ credit note (Plus or Minus)
No.
(4)
(5)
Differential Tax
Date
IGST Rate Amt
(6)
(7)
(8)
(9)
CGST Rate Amt (10)
(11)
SGST Rate Amt (12)
(13)
Shall be auto populated from counterparty GSTR1 and GSTR 5
7.
Part B
TDS Credit received
GSTIN of deductor (1)
(figures in Rs)
Invoice/Document No (2)
Date
Value
(3)
(4)
Date of Value on Payment to which TDS deductee has been deducted (5)
TDS_IGST
TDS_CGST
TDS_SGST
Rate
Rate
Rate
(6)
(7)
Shall be auto populated from counterparty TDS return
This auto drafted form is generated by the GST system. 64
Amt (8)
(9)
Amt (10)
(11)
Amt (12)
65
Government of India/State Department of ---------
GSTR-5 [See Rule….]
RETURN FOR NON RESIDENT TAXABLE PERSONS (FOREIGNERS) 1. GSTIN ………………………….
2. Name of the Taxable Person………………………… 3. Address (S. No. 1, 2 and 3 shall be auto-populated on logging) 4. Period of Return
5.
From……………..…. To……………………….
Goods imported (figures in Rs.)
S. Description No. of goods (1)
(2)
Bill of Entry No. (3)
Bill of Entry Date
HSN Code*
UQC
(4)
(5)
(6)
Quantity
(7)
66
Value
IGST paid, if any
(8)
(8A)
Eligibility for ITC as inputs/capital goods/none (9)
Total IGST available as ITC (10)
ITC available this month (11)
* at 8-digit level
5A. Amendments in Goods imported of earlier tax periods (figures in Rs)
Original Bill of Entry No. (1)
Date (2)
Revised/Original Bill of entry No. Date Value HSN (3)
(4)
(5)
(6)
Taxable value (7)
IGST Rate
Amt
(8)
(9)
67
Eligibility for ITC as inputs/capital goods/none
Total IGST available as ITC
ITC available this month
(10)
(11)
(12)
6. Services received from a supplier located outside India (Import of services) (figures in Rs)
Invoice
IGST
ITC Admissibility
No
Date
Value
SAC
Taxable value
Rate
Amt
Total ITC Admissible as input services/none
ITC admissible this month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
6A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax periods (figures in Rs)
Original Invoice Revised details of Invoice
IGST
ITC Admissibility
No
Date
No
Date
Value
SAC
Taxable value
Rate
Amt
Total ITC Admissible as input services/none
ITC admissible this month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
68
7.
Outward supplies made: (figures in Rs.)
S. No .
GSTI N, if any
No.
Dat e
(1)
(2)
(3)
(4)
Invoice Valu Goo e ds/S ervi ces
(5)
HS N/S AC
Taxab le value
(6)
(7)
(5A)
IGST Rate Amt
(8)
(9)
CGST Rat Amt e
SGST Rate A mt
(10)
(12)
(11)
POS (only if different from the location of recipient ) (13 (14) )
Indicate if supply attracts reverse charge $
Date of time of supply if it is before date of invoice
(15)
(16)
7A. Amendments to details in Outward supplies (figures in Rs)
Original Invoice
No.
(1)
Date
(2)
Revised/Original Invoice
GSTIN/ UIN, if any No.
(3)
(4)
Date Goods/S HSN/ ervices SAC (5)
(6)
(7)
IGST
Taxable Value (8)
Rate Amt.
(9)
69
(10)
CGST
Rate
(11)
SGST
Amt
Rate Amt
(12)
(13)
(14)
POS(only Date of time if of supply if different different from the from date of location invoice of recipient ) (15)
(16)
7.
Details of Credit/Debit Notes (figures in Rs)
GSTIN/ UIN/ Name of receiver
Type of note (Debit/ Credit)
Debit Note/ credit note
No.
(1)
(2)
(3)
Date
(4)
Original Invoice
No.
(5)
Differ ential Value (Plus or Minus )
Date
(6)
(7)
Differential Tax
IGST Rat Am e t
CGST Rat Am e t
(8)
(10 )
(9)
(11)
Rate
SGST Amt
(12)
(13)
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier
7A. Amendment to Details of Credit/Debit Notes of earlier tax periods (figures in Rs)
70
GSTIN/ UIN
Type of note (Debit/ Credit)
Original Debit Note/ credit note
No.
(1)
(2)
(3)
Date
Original /Revised Differenti Debit Note/ credit al Value note (Plus or Minus) No.
(4)
(5)
Date
Differential Tax
IGST Rate
(6)
(7)
(8)
Amt
(9)
CGST Rate
Amt
SGST Rate Amt
(10)
(11)
(12)
(13)
Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.
8.
Tax paid
(figures in Rs.)
Description
Tax payable
(1)
(2)
Debit no. in ITC ledger (3)
ITC (IGST) utilized (4)
IGST CGST SGST Interest Penalty Fee Total
Non-editable Non-editable
71
Debit no. in cash ledger (5)
Tax paid in cash (after adjusting ITC) (6)
9.
Closing stock of Goods
S. No.
Description of goods
(1)
10.
HSN
UQC
(2)
(3)
Quantity (4)
Value (Rs.) (5)
(6)
Refund Claimed from Cash Ledger
S.No (1) 1. 2.
IGST (3)
(2)
CGST (4)
SGST (5)
Refund claimed from cash ledger Bank Account Details*
I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return. Place: Date:
(Signature of Authorized Person)
Note: 1. To be furnished on monthly basis by 20th of the month succeeding tax period & within 7 days after expiry of registration
72
73
Government of India/State Department of ---------
GSTR-6 [See Rule…..]
RETURN FOR INPUT SERVICE DISTRIBUTOR 1.
GSTIN:
…………………….
2.
Name of the Registered person:
…………………….
(S.No. 1 and 2 will be auto-populated on logging)
3.
Period:
Month ……………..
Year………………
74
4.
From Registered Taxable Persons (to be auto-populated from counter party GSTR-1 and GSTR-5) (figures in Rs)
Eligibility of POS ITC as IGST CGST SGST (only if Input/Capital differe goods/Input nt from services/none the locatio n of recipie No. Date Value Servi SAC Taxa Rat Amt Rate Amt Rat Amt nt) ces ble e e value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) Other than supplies attracting reverse charge Auto populated Shall be auto populated from counterparty GSTR1 and GSTR5` Not auto populated (Claimed ) GSTIN of supplier
$
Invoice
Total Tax ITC available this available as ITC $ month $ IGST CGS T
Amt (16)
SGS IGST CGS T T
Amt Amt Amt Amt (17) (18) (19) (20)
Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.
75
SGST
Amt (21)
4A. Amendments to details of inward supplies received in earlier tax periods (figures in Rs)
Origin al GST Invoic IN e of supp lier
Eligibilit Total Tax available as POS y IGST CGST SGST (only if of ITC ITC $ as differen Input/Ca t from pital the goods/In IGST CGS SGST location put T of services/ Taxabl Rat Amt Rat Amt Rat Amt recipien none Amt Amt Amt t e e e e value
Revised/Original Invoice
No. Dat Valu Serv SA e e ices C
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) Other than supplies attracting reverse charge Auto popu lated Not auto popu lated (Clai med)
Shall be auto populated from counterparty GSTR1 and GSTR5
(16)
(17)
(18)
(19) (20)
Input None Same as above
$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
76
ITC available this month $
IGST CGS T
SGST
Amt
Amt
Amt
(21)
(22)
(23)
5. Details of Credit/Debit Notes GST IN
Type of note (Debit /Credit)
Debit Note/ credit note No Date .
Original Invoice
No.
Differe ntial Value (Plus or Minus)
Date
Differential Tax
IGST
CGST
SGST
A mt
Ra te
A mt
Ra te
A mt
(8) (9)
(1 0)
(1 1)
(1 2)
(1 3)
Ra te (1)
(2)
(3)
(4)
(5)
(7)
Eligibili ty for ITC (select from drop down as in Table 5 above)
(14)
(figures in Rs)
Total Tax available as ITC
ITC available this month
IG ST A mt
CG ST Am t
SG ST Am t
IG ST A mt
CGS SGS T T Amt Amt
(1 5)
(16 )
(17 )
(1 8)
(19)
(20)
Other than reverse charge
Reverse charge Details shall be auto populated from counterparty GSTR1 and GSTR 5
5A. Amendment to Details of Credit/Debit Notes of earlier tax periods Original Debit Note/ credit note
Revised Details of original Debit Note/ credit note
Type of note (Debit/Cr edit)
Differen tial Value (Plus or Minus)
Differential Tax
77
Eligibi Total Tax lity for available as ITC ITC (select
ITC available this month
GST IN
(1)
N o.
Da te
(2)
(3)
GST IN
(4)
N o.
(5)
Da te
(6)
IGST
(7)
(8)
CGST
SGST
Ra te
A mt
Ra te
A mt
Ra te
A mt
(9)
(10)
(11)
(12)
(13)
(14)
from drop down as in Table 5 above) (15)
IGS CG SG T ST ST Am Amt Amt t
IGS CG SG T ST ST Am Amt Amt t
(16)
(19)
(17)
(18)
(20)
(21)
Other than reverse charge Details shall be auto populated from counterparty GSTR1 and GSTR 5
Reverse charge
6.
Input Service Distribution (figures in Rs)
GSTIN of the Supplier
(1)
Document No. Type (invoice/revised invoice/debit note/revised debit note/credit note/credit note) (2) (3)
Date
SAC
GSTIN of receiver of credit
(4)
(5)
6A. Revision of Input Service Distribution of earlier tax periods 78
No.
(6)
Invoice/Document No. Date ISD Credit distributed IGST CGST SGST
(7)
(8)
(9)
(10)
(figures in Rs)
GSTIN of receiver of credit (1)
7.
Original Invoice/Document No. No. Date
No.
(2)
(4)
(3)
Revised Invoice/Document No. Date ISD Credit distributed SGST IGST CGST (8) (5) (6) (7)
ISD Ledger (figures in Rs)
Description
IGST
CGST
SGST
Total
(1)
(2)
(3)
(4)
(5)
Opening Balance ITCs received* ITC Reversal ITC Distributed Distributed as IGST Distributed as CGST Distributed as SGST Closing balance I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return. Place: Date:
(Signature of Authorized Person)
Note: 1. To be furnished by 13th of the month succeeding the tax period)
79
Government of India/State Department of ---------
GSTR-6A [See Rule…..]
AUTO DRAFTED DETAILS …………………….
1. GSTIN: 2.
Name of the Registered person:
…………………….
(S.No. 1 and 2 will be auto-populated on logging)
3.
Period:
Month ……………..
Year………………
4.
From Registered Taxable Persons (to be auto-populated from counter party GSTR-1 and GSTR-5) (figures in Rs)
GSTIN of supplier
Invoice
No. (1)
Date
Value Services SAC
(2) (3) (4) (5) (6) Other than supplies attracting reverse charge
IGST
Taxable value (7)
Rate (8)
Amt (9)
Auto populated Shall be auto populated from counterparty GSTR1 and GSTR5` 80
CGST
Rate (10)
SGST
Amt (11)
Rate (12)
POS (only if different from the location of recipient)
Amt (13)
(14)
$
Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.
4A. Amendments to details of inward supplies received in earlier tax periods (figures in Rs)
Original Invoice
GSTIN of supplier
Revised/Original Invoice
No.
Date Value Servic SAC es (1) (2) (3) (4) (5) (6) (7) (8) Other than supplies attracting reverse charge Auto populate d
IGST
Taxable value (9)
Rate (10)
Amt (11)
CGST
Rate (12)
SGST
Amt (13)
Rate (14)
POS(only if different from the location of recipient
Amt (15)
(16)
Shall be auto populated from counterparty GSTR1 and GSTR5
$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be
5. Details of Credit/Debit Notes GSTIN of supplier
Type of note (Debit/ Credit )
Debit Note/ credit note
No.
Date
Original Invoice
No.
Date
81
Differential Value (Plus or Minus)
Differential Tax
IGST
CGST
(figures in Rs)
SGST
Rate (1)
(2)
(3)
(4)
(5)
(7)
(8)
(9)
Amt
Rate
Amt
Rate
Amt
(10)
(11)
(12)
(13)
(14)
Details shall be auto populated from counterparty GSTR1 and GSTR 5
5A. Amendment to Details of Credit/Debit Notes of earlier tax periods GSTIN of supplier
Type of note (Debit/Credi t
Original Debit Note/ credit note
No. (1)
(2)
Date (3)
Original Differential /Revised Debit Value Note/ credit note (Plus or Minus)
No.
(4)
(5)
Date (6)
IGST Rate Amt (7)
Shall be auto populated from counterparty GSTR1 and GSTR 5
This auto drafted form is generated by the GST system.
82
Differential Tax
(8)
(9)
CGST Rate Amt (10)
(11)
SGST Rate Amt (12)
(13)
Government of India/State Department of ---------
GSTR-7 [See Rule…..]
TDS Return 1. 2. 3.
GSTIN: ……………….. Name of Deductor: ……………….. (S.No. 1 and 2 will be auto-populated on logging) Return period: Month……………….. Year………………..
4.
TDS details Contract Details
GSTIN of deductee No (1)
4A.
(2)
Date (3)
Value No (4)
(figures in Rs.)
Invoice/Document
(5)
Date (6)
Date of Payment Value to deductee (7)
Value on which TDS is to be deducted
(8)
(9)
TDS_IGST
TDS_CGST
TDS_SGST
Rate
Rate
Rate
(10)
Amt (11)
(12)
Amt (13)
(14)
Amt (15)
Revision in TDS details (figures in Rs.)
Revised/Original Contract Details Invoice/Document Revised/Original Revised/Original TDS_IGST TDS_CGST GSTIN Date of Payment Value on which No Date Value No Date Value to deductee of deductee TDS is to be Rate Amt Rate Amt deducted (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
83
TDS_SGST Rate
Amt
(14)
(15)
5.
Liability payable and paid Description (1)
IGST Payable (2)
CGST Payable (3)
SGST Payable (4)
(figures in Rs.) SGST Paid
Dr. No.
IGST Paid
CGST Paid
(5)
(6)
(7)
(8)
SGST (4)
IGST (5)
TDS Interest on delayed payment of TDS Fees for late filing of return Others (please specify) Total
6. Refund Claimed S.No (1) 1.
Description (2) Refund claimed from cash ledger
2.
Bank Account Number*
CGST (3)
I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return. Place: Date:
(Signature of Authorized Person)
Note:
1. To be furnished by 10th of the month succeeding the month of deduction
84
Government of India/State Department of ---------
Form GST 7A (See Rule ---- )
Tax Deduction Certificate (To be maintained at the Common Portal)
GSTIN – Name –
Period - From ------- To -------(dd/mm/yyyy)
Act - /All CERTIFICATE OF DEDUCTION OF TAX AT SOURCE
Description TDS Certificate No. GSTIN of TDS Deductor Name of the Taxable person / Contractor: GSTIN of Contractor (Supplier) Assessment Circle / Ward Tax Period for which GSTR 7 is filed GSTIN of Deductee Contract Details Invoice Details
Date of Payment to
Value on which TDS is deducted 85
TDS_IGST deducted and deposited
TDS_CGST
TDS_SGST
Deductee No. Date Value No. Date Value Rate Tax Rate Tax Rate Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 This Certificate has been generated on the basis of information furnished in the return by the TDS Deductee GSTIN……………………
86
Department of Revenue Government of India
Government of India/State Department of ---------
Form GSTR -8 [See Rule ----] STATEMENT FOR E-COMMERCE OPERATORS
1. GSTIN:
-------------
(to be auto-populated)
2. Name of the Taxable Person: ------3.
Period: Month………….
(to be auto-populated)
Year ………
4. Details of the supplies to registered Taxable Persons made through the e-commerce operator (figure in Rs.)
Invoic e No.
1
Dat e
2
Merchan t ID issued by ecommerc e operator 3
GSTIN of supplie r
Gross Value of supplie s
Taxabl e value
4
5
6
Goods (G)/ Services (S)
HSN/ SAC
7
8 87
IGST
SGST
CGST
Rate
Amt.
Rate
Amt.
Rate
Amt .
9
10
11
12
13
14
Place of Suppl y (State Code) 15
4A. Amendment to Details of the supplies to registered Taxable Persons made through the e-commerce operator (figure in Rs.)
GSTI N of Suppli er
1
Origina l Invoice N Da o. te
2
Revised/Orig inal Invoice No.
3
4
Date
5
Mercha nt ID issued by ecomme rce operato r 6
GSTI N of suppli er
7
Gross Taxa Value ble of value suppli es
8
Goods HSN/S (G)/ AC Servic es (S) [other than brand ed] 10 11
9
IGST
Ra te
12
SGST
Amou Ra nt te
13
14
CGST
Amou Ra nt te
15
16
Place of Supp ly Am (Stat t. e Code ) 17 18
(5) Details of the supplies to unregistered persons made through the e-commerce operator Sr No.
Merchant ID issued by GSTIN of supplier e-commerce portal
Place of Supply (State Taxable Code) value
IGST
CGST
(figure in Rs.) SGST
Rate Amt Rate Amt Rate Amt 1
3
4
5
88
7
8
9
10
11
12
13
(5A) Amendment to details of the supplies to unregistered persons made through the e-commerce operator Sr No.
1
Original Details
Revised Details
Tax Place of Tax period of Supply period of supplies (State supplies Code) 2 3 4
Place of Supply (State Code) 5
Merchant ID GSTIN issued by e- of commerce supplier portal
7
8
Taxable value
IGST
(figure in Rs.) SGST
CGST
Rate Amt Rate Amt Rate Amt
9
10
11
12
13
14
15
6. Tax Collected at Source (TCS) Details Sr Tax No. Period of payment to supplier 1 2
Merchant GSTIN ID of allocate supplier by ecommerc e portal 3 4
Name Value on of which TCS suppli is collected er
5
7
Nature of supply (B2B/B2C)
TCS_IGST
Rate 8
89
9
TCS_CGST
(figure in Rs.) TCS_SGST
Amt.
Rate
Amt.
Rate
10
11
12
13
Amt. 14
7. Liability payable and paid (figures in Rs.)
Description
TCS_IGST TCS_CGST TCS_SGST Payable Payable Payable (1)
(2)
(3)
(4)
Cash ledger Dr. No.
TCS_IGST Paid
TCS_CGST Paid
TCS_SGST Paid
(5)
(6)
(7)
(8)
Tax Collected at Source (TCS) Interest on delayed payment of TCS Fees for late filing of return Others (pls. specify) Total Notes – 1. Taxable value is exclusive of exempted supplies. 2. B to B supplies means supplies made to registered Taxable Persons. GSTIN of both supplier as well as recipient should have been mentioned on the invoice. 3. B to C supplies means supplies made to persons other than registered. 4. Invoice wise detail may be kept safely for a period prescribed in the Act. 5. An e-commerce portal supplying goods through his own portal shall not be required to file this return in respect of such supplies. 6. To be furnished by the 10th of the month succeeding the tax period 7. To be furnished by e-commerce operator(s) providing facility of supplying goods and/or services, other than branded services, of other suppliers through his portal
90
Usual declaration and signature. Declaration I __________________hereby declare that the information given in this statement is true, correct and complete in every respect. I further declare that I have the legal authority to submit this statement. Place: Date: Person)
(Signature of Authorized
91
Government of India/State Department of ---------
GSTR-9 [See Rule…..]
ANNUAL RETURN [To be furnished by the 31st December of the next Financial Year] 1. GSTIN …………………………………… 2. Name of the Taxable Person ………………………………. (S. No. 1 and 2 will be auto-populated on logging) 2C. Whether liable to Statutory Audit
Yes
No
3. Date of statutory Audit …………………………………….. 4. Auditors ……………………………………………………
5. Details of expenditure: (a)
Total value of purchases on which ITC availed (inter-State)
92
Goods S. No.
Description
HSN Code
UQC
Quantity
Tax Rate
Taxable Value
IGST Credit
Services S. No.
Description
Accounting Code
Tax Rate
Taxable Value
IGST Credit
b) Total value of purchases on which ITC availed (intra-State) Goods S.No
Description
HSN Code UQC
Quantity
Taxable Value
93
Tax Rate CGST SGST
Tax Credit CGST SGST
Services S.No
Description
SAC
Taxable Value
Tax Rate CGST
SGST
Tax Credit CGST SGST
C) Total value of purchases on which ITC availed (Imports) Goods S.No.
Description
HSN Code
UQC
Quantity
Tax Rate
CIF Value
IGST
Services S.No.
(d)
Description
SAC
Tax Rate
Other Purchases on which no ITC availed
94
Taxable Value
IGST
CustomDuty paid
S.No.
Goods/Services
Purchase Value
(e) Sales Returns S.No
Goods
HSN Code
Taxable Value
IGST
CGST
SGST
(f) Other Expenditure (Expenditure other than purchases) S. No.
6.
Specify Head
Amount
Details of Income:
(a)Total value of supplies on which GST paid (inter-State Supplies) Goods S. No.
Description
HSN Code
UQC
Quantity
95
Tax Rate
Taxable Value
IGST
Services S. No.
Description
Accounting Code
Tax Rate
Taxable Value
IGST
(b)Total value of supplies on which GST Paid (intra-State Supplies) Goods Tax Rate S.No
Description
HSN Code
UQC
Quantity
Taxable Value
CGST
Tax SGST
CGST
SGST
Services S.No
Description
SAC
Taxable Value
96
Tax Rate CGST
SGST
Tax CGST
SGST
(c)Total value of supplies on which GST Paid (Exports) Goods S.No
Goods
HSN Code UQC
Quantity
Tax Rate
FOB Value
IGST
Custom Duty
Services S.No
Services
SAC
Tax Rate
FOB Value
IGST
(d)Total value of supplies on which no GST Paid (Exports) Goods Sl.No
Goods
HSN Code
UQC
Services 97
Quantity
Tax Rate
FOB Value
Sl.No
Services
SAC
Tax Rate
FOB Value
(e) Value of Other Supplies on which no GST paid Sl. No.
Goods/Services
Value
(f) Purchase Returns Goods Sl. No
Services Sl. No
Goods
Services
HSN Code
SAC
Taxable Value
Taxable Value
98
IGST
IGST
CGST
CGST
SGST
SGST
(g) Other Income (Income other than from supplies) Sl. No.
7
Specify Head
Amount
Return reconciliation Statement A IGST Sl. No
Month
Tax Paid
Tax Payable (As per audited a/c)**
Difference
Interest
Penalty
Tax Paid
Tax Payable (As per audited a/c)**
Difference
Interest
Penalty
Total B CGST Sl. No
Month
Total
99
C SGST Sl. No.
Month
Tax Paid
Tax Payable (As per audited a/c)
Difference
Interest
Penalty
Total 8. O A Sl. No.
Other Amounts@@ Arrears (Audit/Assessment etc.) Details of Order
Tax Payable
Interest
Penalty
Current Status of the Order
Total B Sl. No.
Refunds Details of Claim
Date of Filing
Amount of Refund
This may be divided into parts:i) amount already paid / refund already received during the year, ii) amount payable / refund pending. 9.
Profit as Per the Profit and Loss Statement Gross Profit Profit after Tax Net Profit
100
Current Status of the claim
I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return. Place: Date:
(Signature of Authorized Person)
101
GSTR 9B Reconciliation Statement
GSTR 9B.xlsx
102
Government of India/State Department of ---------
GSTR-9A SIMPLIFIED ANNUAL RETURN FOR COMPOUNDING TAXABLE PERSONS
1. GSTIN …………………………………… 2. Name of the Taxable Person ………………………………. (S. No. 1 and 2 will be auto-populated on logging) 3. Period of Return
From ……….
To ………
(to indicate the period for which the Taxable Person was compounding Taxable Person-dd/mm/yyyy) 3A Year for which Return is being filed From ………. To………. (to indicate the financial year) 4. Turnover Details (figures in Rs.) 1
Gross Turnover (GSTIN)
2
Gross Turnover (Entity)
103
5. Details of expenditure: A) Total value of local purchases including purchases from unregistered persons net off purchase return (1)Goods (other than attracting reverse charge) Whether goods have been procured? OYes ONo Sl. No.
Description
HSN Code
Taxable Value
104
IGST paid
CGST paid
SGST paid
(2) Goods (attracting reverse charge) Whether goods (attracting reverse charge) have been procured? O Yes O No
Sl. No.
Description
HSN Code
Taxable Value IGST paid
CGST paid
SGST paid
(3) Services (other than attracting reverse charge) Whether services (other than attracting reverse charge) have been procured? O Yes O No Sl. No.
Description
SAC
Taxable Value
IGST paid
(4)Services (attracting reverse charge) Whether services (attracting reverse charge) have been procured? O Yes O No 105
CGST paid
SGST paid
Sl. No.
Description
SAC
Taxable Value
106
IGST paid
CGST paid
SGST paid
B) Total value of purchases (Imports) (1) Goods Whether goods have been imported? O Yes Sl. No.
Description
HSN Code
(2) Services Whether services have been imported? O Yes Sl.No.
O No
Description
Taxable Value
CIF Value
IGST paid
O No SAC
Taxable Value
C) Other Expenditure (Expenditure other than purchases)
107
IGST
Custom Duty paid
Sl. No.
6.
Specify Head
Amount
Details of Income:
A) Total Value of outward supplies made net off sales return (taxable and not taxable) Amount
Compounding Tax Rate
Intra-state supplies (goods) Intra-state supplies (services) Exempted supplies Nil rated supplies Non GST Supplies Export Total B) Other Income (Income other than from supplies) Whether the Taxable Person has income other than from supplies? O Yes Sl. No.
Specify Head
O No Amount
108
Compounding tax amount
7.
Return reconciliation Statement
A Compounding tax (on outward supplies) Sl. No.
Quarter
Turnover as per return
1
2
3
Tax Tax Payable (As per audited a/c)** Difference Interest Penalty Paid as per return
4
5
Q1 Q2 Q3 Q4 Total
B
CGST Paid on reverse charge basis .Have you paid CGST on reverse charge basis? O Yes
109
O No
6
7
8
Sl. No
Quarter
Tax Paid as per return
Tax Payable (As per audited a/c)**
Difference
Interest
Penalty
Total C
SGST paid on reverse charge basis Have you paid SGST on reverse charge basis? O Yes O No
Sl. No
Quarter
Tax Paid as per return
Tax Payable (As per audited a/c)**
Difference
Interest
Penalty
Total D IGST paid on reverse charge basis Have you paid IGST on reverse charge basis? O Yes O No Sl. No. Quarter Tax Tax Payable (As per Paid as per audited a/c)** return
Total ** 110
Difference
Interest
Penalty
8.
Other Amounts@@
Sl. No.
A. Arrears (Audit/Assessment etc.) Details of Order
Tax Payable
Interest
Penalty
Current Status of the Order
Total B
Refunds
Sl. No.
Details of Claim (ARN)
Date of Filing
Amount of Refund
This may be divided into parts:iii) amount already paid / refund already received during the year, iv) amount payable / refund pending.
111
Current Status of the claim
9.
Profit as Per the Profit and Loss Statement Gross Profit Profit after Tax Net Profit
10. Declaration I /We hereby declare that the above particulars are in accordance with the records and books maintained by me/us and correctly stated. I have correctly made the disclosures as provided under Goods and Services Tax Act, ___
Signatures
Note:
1. To be furnished by the 31st December of the next Financial Year
112
Government of India/State Department of ---------
Form GSTR-10 [See Rule ----]
Final Return under ___ of Goods and Services Act, 2016 (For taxable person whose registration has been surrendered or cancelled) 1. 2. 3. 4. 5.
GSTIN To be auto populated. Legal Name Business Name Address (Principal place of business) Application Reference Number (ARN) of surrender application, if any
6. 7.
Effective Date of Surrender/Cancellation Whether cancellation order has been passed:
8. 9.
If Yes, Unique ID of Cancellation order Date of Cancellation Order
10.
Particulars of closing Stock held on date of surrender / cancellation
(DD/MM/YYYY) Yes / No
(DD/MM/YYYY)
Sr No.
HSN Code
Descrip tion of goods
1 2 3 10.1 INPUTS AS SUCH
Type of Goods (Cap / Other)
Unit of measur ement
4
5
Quantit y
6
Price per unit
7
Value (fair mkt) (Rs.)
In case of CG, % points consider ed for reductio n
ITC already availed (Rs.)
Rate of Tax
Output tax (Rs.)
CGST
IGST
SGST
CG ST
SGST
CGST
SGST
8
8A
9
9A
10
11
11A
12
13
10.2 INPUTS IN SEMI-FINISHED GOODS 113
11.
Details of payment
10.3 INPUTS IN FINISHED GOODS 10.4 INPUT SERVICES
Sr. no.
Particulars
1
Amount of Tax payable
2
Amount of Tax paid
2A
ITC Ledger
2B
Cash Ledger
10.5 CAPITAL GOODS Total
10A. Amount of tax payable on closing stock:-
Nature of Tax CGST SGST
Amount Higher of col. 9 & 12 Higher of col.10 & 13
114
Debit Entry No.
CGST
SGST
XXX
XXX
XXXXX
XXX
XXX
XXXXX
XXX
XXX
12.
Verification
I/We__________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory _______________________________________ Full Name (first name, middle, surname) _______________________________________ Designation/Status ____________________________ Place - ---------------Date --- DD/MM/YYYY
115
Government of India/State Department of ---------
Form GSTR - 11 [See Rule ----]
INWARD SUPPLIES STATEMENT FOR UIN
1.
UIN
2.
Name of the Government Entity :
3.
Period:
-------------
(to be auto-populated)
3. 1 Year 3.2 Month
4.
-------
(to be auto-populated)
Select Select
Details of purchases made for consumption or use (other than for the purpose of making outward supplies)
GSTIN of supplier
Invoice No
(1)
(2)
Date
Supplier Name
(3)
(4)
IGST Value of Inward Supplies (figures in Rs.) (5)
HSN / SAC
(6)
Rate
(7)
116
CGST Amt. (figures in Rs.) (8)
Rate
SGST Amt. (figures in Rs.)
Rate
Amt. (figures in Rs.)
To be auto-populated
TOTAL Note: Missed invoices details for inward supplies can be added by the UIN holder.
I __________________hereby declare that the information given in this statement is true, correct and complete in every respect. I further declare that I have the legal authority to submit this statement. Place: Date:
(Signature of Authorized Person)
Note: 1. To be furnished by 28th of the month following the month for which statement is filed 2. To be furnished by the persons holding UIN w.r.t. the inward supplies made during the month for consumption or use
117
GSTR ITC-1
GST_ITC 1.xlsx
118
Form GST –TRP -1 [See Rule ……] Application for Enrolment as Tax Return Preparer under Goods and Services Tax Act, S. No.
Particulars
M/O/D
1.
Type of Application
M
New Renewal
2.
Enrolling Authority
M
Centre Authority State Authority
3.
State
M
4.
Jurisdiction
M
5.
Period of Enrollment
M
From …… To ………
6.
7.
Enrolment sought as:
M
6.1
Chartered Accountant holding COP
6.2
Company Secretary holding COP
6.3
Cost & Management Accountant holding COP
6.4
Lawyer currently licensed to practice
6.5
Retired employee of Centre / State Revenue Department
6.6
Others
Applicant Details
119
7.1
Name
7.2
Date of Birth
M
7.3
Gender
M
7.4
Aadhar
O
7.5
PAN
M
7.6
Mobile Number
M
7.7
Landline Number
O
7.8
E Mail Id
M
Professional Address
M
Building No./ Flat No./ Door No.
Floor No.
Name of the Premises/ Building
Road/ Street Lane
Locality / Area /Village
8.
9.
District
State
PIN Code
Qualification Details
M
Qualifying Degree
Affiliation University/ Institute
120
Membership/ Enrollment Number
Date of Enrollment/ Membership
Membership Valid up to
10. Verification and Declaration I/We ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed there form.. Signature of Authorized Signatory (Tax Return Preparer) E-Sign/ DSC Full Name (first name, middle, last name) Place Date
121
Government of……. Department of ……
Form GST –TRP 1 A [See Rule ……] Acknowledgement Receipt Application Reference Number (ARN) Your application has been successfully filed against The status of the Application can be viewed through “Track Application Status” at dash board on the GST Portal. Form No.
:
Form Description : Date of Filing
:
Time of filing
:
Name of the Applicant : Center Jurisdiction
:
State Jurisdiction : Filed by
: (Name of the Applicant TRP) It is a system generated acknowledgement and does not require any signature.
122
Form GST TRP -2 (See Rule-)
Enrolment Certificate for Tax Return Preparer Government of India And
Government of Goods and Services Tax Department *
Central Goods and Services Tax Act, and Goods and Services Tax Act, [See Rule ……. of the Central Goods and Services Tax Rules, 2017 and Rule of the Goods and Services Rules Act, 2017]
: 1.
Enrolment Number
2.
PAN
PAN for which Provisional ID is generated
3.
Name of the Tax Return (Legal Name of the Taxable Person as per the data shared by States/Center) Preparer Address and Contact Information Place
4. Date
Valid up to
Office –Central/ State---Date
DSC of the Enrolment Authority Name and Designation.
123
Department of --------------Government of --------------(State with which the TRP wants to enroll)
Form GST TRP- 3 [See Rule ----] Reference No >
>
To (Name of the Applicant) (As mentioned in the registration application) (Address of the Applicant) (As mentioned in the registration application) Application Reference No. (ARN) Dated – DD/MM/YYYY TRP Enrolment Number Notice for Seeking Additional Information / Clarification / Documents for Application for Registration as Tax Return Preparer, or, Show cause for disqualification in case of misconduct in connection to proceeding by Tax Return Preparer This is with reference to your enrolment application referred above, filed under the ---- Goods and Services Tax Act, 2016. The Department has examined your application and is not satisfied with it for the following reasons:1 2 Or The Department has found guilty of misconduct in connection with following proceeding under the Act,:1 2 …….You are directed to submit the above said documents/ file reply / clarification on the above said points within >(Date Picker).. If no response is received by the stipulated date(Date Picker), your application is liable for rejection/ Your enrolment is liable for cancellation. Please note that no further notice / reminder will be issued in this matter. Signature (digital)] Name (Designation) 124
125
Department of --------------Government of --------------(State with which the applicant wants to enroll)
Form GST TRP - 4 [See Rule ----] Reference No >
>
To (Name of the Taxable person) (As mentioned in the registration application) (Address of the Taxable person) (As mentioned in the registration application) Enrollment Number Application Reference No. (ARN) (Latest)
Dated – DD/MM/YYYY
Order of Rejection of Application for enrolment as Tax Return Preparer/ Or Disqualification to function as Tax Return Preparer This is with reference to your enrolment application referred above, filed under the ---- Goods and Services Tax Act, 2016. The Department has examined your application and the same has not been found satisfactory for the following reasons:1 2 3 …. If you are not satisfied with the order, you can file an appeal in accordance with the provisions of the Act. [Signature (digital)] Name (Designation)
126
Government of……. Department of…….. (State with which TRP is enrolled)
Form GST –TRP 5 [See Rule ----]
Serial Number
1
Name of TRP
2
Category CA/CS/CA (Cost)/ Advocate/ Retd..Tax Officials/ Others 3
Enrolment Number
4
Address
5
127
Contact Number
6
Email id
7
Valid up to
8
Form GST TRP 6 [See Rule ---]
From Taxable Person Name GSTIN /Unique ID/Temporary GSTIN To TRP (Enrolment Number) Address Subject:- Engagement of TRP Sir/Madam I on behalf of the > hereby request you to undertake following activities on our behalf :- € filing of statements of outward and inward supplies; €
filing of monthly, quarterly, annual or final return;
€
making of payments for credit into the cash ledger;
€
file a claim for refund;
€
represent us in any proceeding under the Act other than inspection, search, seizure and arrest;
€
file an appeal to the First Appellate Authority;
€
file an appeal to the Appellate Tribunal *
€
file an application for amendment or cancellation of registration;
€
Application for fresh registration.
*(should be limited to CA /CS/ICWA & Advocates only) You are requested to accept the engagement by utilizing the facility available on Common Portal. This engagement would be valid from the date and time of your acceptance on the Common Portal. 128
(Name of the Taxable Person with GSTIN)
Form GST TRP- 7 [See Rule ---] From Taxable Person Name GSTIN /Unique ID/Temporary GSTIN To TRP (Enrolment Number) Address Subject:- Disengagement from the assignment Sir/Madam I on behalf of the > hereby inform you to disengage from the following activities from DD/MM/YYYY with effect from HH/MM assigned to you with effect from DD/MM/YYYY :- € filing of statements of outward and inward supplies; €
filing of monthly, quarterly, annual or final return;
€
making of payments for credit into the cash ledger;
€
file a claim for refund;
€
represent us in any proceeding under the Act other than inspection, search, seizure and arrest;
€
file an appeal to the First Appellate Authority;
€
file an appeal to the Appellate Tribunal *
€
file an application for amendment or cancellation of registration;
€
Application for fresh registration.
129
*(should be limited to CA /CS/ICWA & Advocates only) You are requested to accept the disengagement by utilizing the facility available on Common Portal.
