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GST Forms

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.

Income Tax Return Forms

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

Income Tax Declaration Forms

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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

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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

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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

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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

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FORM NO.31
Application for a certificate under the first proviso to sub-section (1A) of section 230 of the Income-tax Act, 1961

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FORM NO.49A
Application for allotment of Permanent Account Number under section 139A of the Income-tax Act, 1961

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Income Tax Challan Forms

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.

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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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