27 different returns prescribed under GST



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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