GST RETURN: BUSINESS PROCESS FOR GST

REPORT OF THE JOINT COMMITTEE ON BUSINESS PROCESS FOR GST ON GST RETURN

INDEX

1. Introduction

2. Periodicity of Return Filing

3. Monthly Return

• Components of valid GST Return for Outward Supplies made by the Taxpayer (GSTR-1)
• Components of valid GST Return for Inward Supplies received by the Taxpayer  (GSTR-2)
• Components of valid GST Return (GSTR-3)
• Quarterly Return for compounding Taxpayer (GSTR- 4)
• Non-resident foreign taxpayers (GSTR- 5)
• Components of a valid ISD Return (GSTR-6)
• Components of a valid TDS Return (GSTR-7)
• Steps for Return Filing
• Acknowledgement
• Contents of Invoice level information
• Where will the taxpayer file Return?
• Revision of Return
• Non-filing, late-filing and short filing of return

4. Return of Casual/Non- Resident Taxpayers

5. Annual Return (GSTR-8)

6. Processing of Return

7. Annexures

• List of participants in the meeting held on 09th October, 2015
• Form GSTR-1
• Form GSTR-2
• Form GSTR-3
• Form GSTR-4
• Form GSTR-5
• Form GSTR-6
• Form GSTR-7
• Form GSTR-8

Total: 72 Pages

Gst Return Business Process for Gst

Posted by Accounting & Taxation at 1:32 AM

Labels: GST