Tuesday, June 6, 2017

gst return forms


GST return forms is available in gst portal website. You can use any of gst return forms as per your requirements.

GST Return forms is called as GSTR Forms. That means Goods and Service Tax Returns Forms.

How and when use GST Return Forms?

The following information help you to how you to use GSTR Forms
GSTR-1: Outward supplies made by taxpayer:
  1. In the GSTR 1, invoices are uploaded by the Supplier Taxpayer.
  2. Due Date: 10th of the subsequent month
  3. Invoice uploaded in GSTR 1 for a financial year can be modified before filing of September GSTR 3 of next financial year or filing of annual return, whichever is earlier. 
  4. E-commerce sales transactions are captured explicitly in GSTR 1.
  5. B2B & B2C transactions are captured separately in GSTR 1.
  6. A Supplier Taxpayer is required to prepare GSTR 1 wherein they will report invoice level information.
  7. GSTR 1 needs to be filed even if there is no business activity (i.e. Nil Return) during the period of return.
  8. Supplier Taxpayer will file return in electronic form only.
  9. Invoices for IGST, CGST/SGST will be issued separately (in other words, one invoice can’t have IGST as well as SGST/CGST).
  10. An invoice can’t have two different places of supply. POS should be a mandatory field in the inter-state invoice.
  11. Bulk upload facilities are available for suppliers who have above specified entries per month.
GSTR-2: Inward supplies received by a taxpayer 
  1.  Receiver Taxpayer can Add any missing invoices in the GSTR 2.
  2. GSTR 2 is editable until receiver taxpayer has acted upon all the invoices received from all the supplier taxpayers (bulk approval/rejection is possible in GSTR 2).
  3. Receiver taxpayer may choose to not act upon one or more invoices which will carry the ‘pending’ status & may be acted upon in subsequent tax periods.
  4. After executing all the necessary actions, receiver taxpayer can file the GSTR 2.
  5. GSTR 2 needs to be filed even if there is no business activity (i.e. Nil Return) during the period of return. Receiver Taxpayer will file return in electronic form only.
  6. GSTR 2 can be filed only after 10th of the succeeding month. Why?
GSTR-3: Monthly return 
  1. Precondition - GSTR 1 & GSTR 2 must be filed successfully. 
  2. Summary of business transaction details for the tax period auto populated on the basis of GSTR 1 & GSTR 2. 
  3. Must be filed even if there is no business activity (NIL Return).
GSTR-4: Quartely teturn for compounding Taxpayer: (Due Date:  18th of the month succeeding quarter)
GSTR-5: Periodic return by Non-Resident Foreign Taxpayer 18th of the month succeeding quarter: (Due Date:  20th of the month succeeding quarter)
GSTR-6: Return for Input service Distributor [ISD]  (Due Date:  13th of the month succeeding quarter)
GSTR-7: Return for Tax Deducted at Source :
(Due Date:  10th of the month succeeding quarter)
GSTR-9: E-Commerce Entities (Due Date: 31st December of next financial year)
GSTR-11: Annual Return by Compounding Taxpayers (Due Date: 28th of the month following the month for which statement is filed)
GSTR-12: Final Returns

You can view GST return forms under Services Tab -> Returns menu (follow the following steps)

gstr1, gstr2, gstr3, gstr4, gstr5, gstr6, gstr7, gsrt8, gstr9, gsrt10, gsrt11, gsrt12

Open website www.gst.gov.in
Click on Existing User Login
Enter Username and Password
Select Services Tab
Select Returns Tab
now you can view all type of GST Reurn Forms.
This section shows all the services available on the GST portal. You can select one to proceed further


  1. Good Information clearly understand about GST Returns and rules
    Thank You

  2. Awesome post.
    Very informative.
    Thanks for sharing.


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