naveen goel
Under GST, 27 different returns have been prescribed. Details of all the returns to be furnished by registered persons have been enlisted below:
1. Form GSTR-1: Details of outward supplies of taxable goods and/or services affected.
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: Notice to a registered taxable person who fails to furnish return under section 27 and section 31.
7. Form GSTR-4: Quarterly Return for compounding Taxable persons.
8. Form GSTR-4A: Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier.
9. Form GSTR-5: Return for Non-Resident foreign taxable person.
10. Form GSTR-6: ISD return.
11. Form GSTR-6A: Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier.
12. Form GSTR-7: Return for authorities deducting tax at source.
13. Form GSTR-7A: TDS Certificate.
14. Form GST-ITC-1: 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. Form GSTR-9: Annual return.
17. Form GSTR-9A: Simplified Annual return by Compounding taxable persons registered under section 8.
18. Form GSTR-9B: Reconciliation Statement.
19. Form GSTR-10: Final return.
20. Form GSTR-11: Details of inward supplies to be furnished by a person having UIN.
21. Form GST-TRP-1: Application for enrolment as Tax return preparer.
22. Form GST-TRP-2: Enrolment certificate as Tax return preparer.
23. Form GST-TRP-3: Show cause to as Tax return preparer.
24. Form GST-TRP-4: Order of cancelling enrolment as Tax return preparer.
25. Form GST-TRP-5: List of Tax return preparers.
26. Form GST-TRP-6: Consent of taxable person to Tax return preparer.
27. Form GST-TRP-7: Withdrawal of authorization to tax return preparer
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