REPORT

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

Empowered Committee of State Finance Ministers

New Delhi
October, 2015

Table of Contents
1.

Introduction ... 4

2.

Periodicity of Return Filing .... 6

3.

Monthly Return . 9

3.1.

Components of valid GST Return for Outward Supplies made by the Taxpayer
(GSTR-1) ... 9

3.2.

Components of valid GST Return for Inward Supplies received by the Taxpayer
(GSTR-2) . 13

3.3

Components of valid GST Return (GSTR-3) ...... 15

3.4

Quarterly Return for compounding Taxpayer (GSTR-4) ..19

3.5

Non-resident foreign taxpayers (GSTR-5) ... 19

3.6

Components of a valid ISD Return (GSTR-6) ... 20

3.7

Components of a valid TDS Return (GSTR-7) ... 21

3.8

Steps for Return Filing . 21

3.9

Acknowledgement . 23

3.10

Contents of Invoice level information ... 24

3.11

Where will the taxpayer file Return? .. 30

3.12

Revision of Return . 33

3.13

Non-filing, late-filing and short filing of return 34

4.

Return of Casual/Non-Resident Taxpayers .... 35

5.

Annual Return (GSTR-8) .. 36

6.

Processing of Return . 37

7.

Annexures
I: List of participants in the meeting held on 09th October, 2015 ... 39
II: Form GSTR-1 . 41
III: Form GSTR-2 .. 45
2

IV: Form GSTR-3 .. 49

V: Form GSTR-4 . 58
VI: Form GSTR-5 .. 61
VII: Form GSTR-6 . 63
VIII: Form GSTR-7 65
IX: Form GSTR-8 .. 66

1. Introduction
1.1

During the Empowered Committee meeting held on 10th March, 2014, it was

decided that a Joint Committee under the co-convenership of the Additional Secretary
(Revenue), Government of India and the Member Secretary, Empowered Committee
should be constituted to look into the Report of the Sub-Group-I on Business Processes
for GST and make suitable recommendations for Registration and Return to the
Empowered Committee. It was also decided that the Joint Committee should also keep in
view the Registration and Return requirements necessary for IGST Model. Accordingly, a
Joint Committee, in consultation with the Government of India, was constituted on 7th
April, 2014.
1.2

The Committee held its deliberations on 28th October, 2014, 12th November,

2014, 25th November, 2014, 22nd December, 2014, 2nd and 3rd February, 2015, 19th and
20th February, 2015, 16th and 17th April 2015,7th and 8th July,2015, 22ndand 23rd July,
2015 and 9th October, 2015. The list of the participants of the last meeting of the
Committee held on 9th October, 2015 is appended. (Annexure-I)
1.3

A return is a statement of specified particulars relating to business

activity undertaken by the taxable person during a prescribed period. A taxable

person has a legal obligation:
(i)

To declare his tax liability for a given period in the return;

(ii)

Furnish details about the taxes paid in accordance with that return; and

(iii)

File correct and complete return within stipulated time frame.

1.4

GST is a self-assessed destination based taxation system. The submission

and processing of return is an important link between the taxpayer and tax
administration as it is an important tool for:
(i)

Compliance verification program of tax administration;

(ii)

Providing necessary inputs for taking policy decision;

(iii)

Management of audit and anti-evasion programs of tax administration;

(iv)

Finalization of the tax liabilities of the taxpayer within stipulated

period of limitation.

1.5

This document lists out the salient aspects of the process related to

filing of GST returns.

1.6

There will be common e-return for CGST, SGST, IGST and Additional

Tax.

Who needs to file Return in GST regime?

1.7

Every registered person is required to file a return for the prescribed

tax period. A return needs to be filed even if there is no business activity (i.e.
Nil Return) during the said tax period of return.
1.8

UN agencies etc. will have unique GST ID and will file return for the

month (in simpler form) during which they make purchases. They would not
be required to file regular return. They would submit their purchase
statements (without purchase invoices) as per the periodicity prescribed for
claim of refund.

1.9

Government entities / PSUs , etc. not dealing in GST supplies or persons

exclusively dealing in exempted / Nil rated / non GST goods or services

would neither be required to obtain registration nor required to file returns
under the GST law. However, State tax authorities may assign Department al ID
to such government departments/ PSUs / other persons. They will ask the
suppliers to quote the Department ID in the supply invoices for all inter-State
purchases being made to them. Such supplies will be at par with B 2 C supplies
and will be governed by relevant provisions relating to B 2 C supplies.

2. Periodicity of Return Filing

2.1 Common periodicity of returns for a class of taxpayers would be enforced.
There will be different frequency for filing of returns for different class of
taxpayers, after payment of due tax, either prior to or at the time of filing
return. The return can be filed without payment of self-assessed tax as per the
return but such return would be treated as an invalid return and would not be
taken into consideration for matching of invoices and for inter-governmental
fund settlement among States and the Centre. The periodicity of return for
different categories of taxpayers is as follows:
S. No.

Return /
Ledger

GSTR 1

For

Outward supplies made by taxpayer 10th of the next month

(other than compounding taxpayer and
ISD)

GSTR 2

To be filed by

Inward supplies received by a taxpayer 15thof the next month

(other than a compounding taxpayer and
6

ISD)
3

GSTR 3

Monthly

return

(other

than 20thof the next month

compounding taxpayer and ISD)

GSTR 4

Quarterly

GSTR 5

Periodic return by Non-Resident Foreign Last day of registration

Taxpayer

return

for

compounding 18thof the month next

Taxpayer
6

GSTR 6

Return for Input Service Distributor (ISD)

GSTR 7

Return for Tax Deducted at Source

GSTR 8

Annual Return

to quarter

15th of the next month

10th of the next month

By 31st December of
next FY

ITC Ledger of taxpayer

Continuous

10

Cash Ledger of taxpayer

Continuous

11

Tax ledger of taxpayer

Continuous

2.2 Other important points relating to periodicity of return filing are as under: (i)

Normal / Regular taxpayers (including casual taxpayers) would have to

file GSTR-1 (details of outward supplies) (Annexure-II), GSTR-2 (details
of inward supplies) (Annexure-III) and GSTR-3 (monthly Return)
(Annexure-IV) for each registration.

(ii)

Normal / Regular taxpayers with multiple registrations (for business

verticals) within a State would have to file GSTR-1, GSTR-2 and GSTR-3
for each of the registrations separately.

(iii)

Compounding taxpayers would have to file a quarterly return called

GSTR-4 (Annexure-V).

(iv)

Taxpayers otherwise eligible for the compounding scheme can opt

against the compounding and file monthly returns and thereby make
their supplies eligible for ITC in hands of the purchasers.

(v)

Casual/ Non - Resident Taxpayers (other than foreigners) would have to file
GSTR-1, GSTR-2 and GSTR-3 returns for the period for which they have
obtained registration. The registration of Casual/Non Resident taxpayers will be
done in the same manner as that of Normal / Regular taxpayers.
7

(vi)

Non- Resident Taxpayers (foreigners) would be required to file GSTR-5 return

for the period for which they have obtained registration within a period of seven

days after the date of expiry of registration. In case registration period is for
more than one month, monthly return(s) would be filed and thereafter return
for remaining period would be filed within a period of seven days as stated
earlier. For these taxpayers the registration format to be used will be the same as
that for UN Bodies/Embassies (Annexure-VI].
(vii)

Annual return (GSTR-8) (Annexure-IX) will be filed by all normal /

regular taxpayers. It will be based on financial records.

(viii) Compounding taxpayer will also file a simple annual return.

(ix)

Cut-off date for filing of details of outward supplies (GSTR-1), inward

supplies (GSTR-2) and Monthly return (GSTR-3) would be10 th , 15 th and

20 th day respectively of the succeeding month for all Monthly filers.

(x)

Cut-off date for filing of Quarterly return (GSTR-4) by compounding

(xi)

Cut-off date for filing of Input Service Distributor return (GSTR-6)

(xii)

Cut-off date for filing of TDS (Tax Deducted at Source) return (GSTR-7)

taxpayer would be 18 th day of the first month of the succeeding quarter .

(Annexure-VII) would be 15 th day of the succeeding month.

(Annexure-VIII) by Tax Deductor would be 10 th day of the succeeding

month.

(xiii) For Annual return, the cut-off date would be 31 st December following
the end of the financial year for which it is filed .

(xiv) The filing of return would be only through online mode although the
facility of offline generation and preparation of returns would be
provided.

The returns prepared in offline mode would have to be

uploaded.

3. Monthly Return:

There would be separate returns for the outward

supplies, inward supplies and a consolidated return based on these two returns.
Besides that, there would be separate returns for the Input Service Distributors ,
non-resident taxpayers (foreigners) and Tax Deductors. The components of each
of these return is being discussed hereunder:

3.1. Components of valid GST Return for Outward Supplies made by the
Taxpayer (GSTR-1):
3.1.1 This return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Gross Turnover of the Taxpayer in the previous Financial Year . This
information would be submitted by the taxpayers only in the first year and
will be auto-populated in subsequent years.
4. Final invoice-level supply information pertaining to the tax period separately
for goods and services:
(i)

For all B2B supplies (whether inter-state or intra-state), invoice level

specified details will be uploaded.

(ii)

For

all

inter-state

B2C

supplies

(including

to

non-registered

Government entities, Consumer / person dealing in exempted / NIL

rated / non GST goods or services), the suppliers will upload invoice
level details in respect of every invoice whose value is more than Rs.
2,50,000/-. For invoices below this value, State-wise summary of
supply statement will be filed covering those invoices where there is
9

address on record. The address of the buyer has to be mandatorily

reflected in every invoice having a value of Rs. 50,000/ - or more.
(Model GST Law may provide for such a provision).

Invoices for a

value less than Rs. 50,000/- that do not have address on record will be
treated as intra-state supply. In other words, State-wise summary of
inter-State supply would be filed covering (a) those invoices value of
which is less than Rs. 50000/- and where address is on record and (b)
those invoices whose value is between Rs. 50000/ - to Rs. 250000/-.
(iii)

The recommendation of the Committee on IGST and GST on Imports

with respect to the details about HSN code for goods and Accounting
code for services to be captured in an invoice have been accepted with
certain modifications. The details proposed by this Committee are as
follows:a) HSN code (4-digit) for Goods and Accounting Codes for Services will
be mandatory initially for all taxpayers with turnov er in the
preceding financial year above Rs. 5 Crore (For the first year of
operations of GST, self-declaration of turnover of previous financial
year will be taken as the basis as all India turnover data will not be
available in the first year. From the 2 nd year onwards, turnover of
previous financial year under GST will be used for satisfying this
condition).
b) For taxpayers with turnover between Rs 1.5 Crores and Rs 5 Crores
in the preceding financial year, HSN codes may be specified only at
10

2-digit chapter level as an optional exercise to start with. From

second year of GST operations, mentioning 2-digit chapter level HSN
Code will be mandatory for all taxpayers with turnover in previous
financial year between Rs. 1.5 Crores and Rs. 5.0 Crores.
c) Any taxpayer, irrespective of his turnover, may use HSN code at 6 digit or 8-digit level if he so desires.
d) To start with, compounding dealers may not be required to specify
HSN at 2-digit level also.
e) Prescribed Accounting code will be mandatory for those services for
which Place of Supply Rules are dependent on nature of services to
apply the destination principle, irrespective of turnover.
f) HSN Codes at 8-digit level and Accounting Codes for services will be
mandatory in case of exports and imports.
(iv)

The above parameters with respect to HSN code for goods and
Accounting Code for services will apply for submitting the information
in return relating to relevant invoice level information for B2B supplies
(both intra-state and inter-state) and inter-state B2C supplies (where
taxable value per invoice is more than Rs. 2.5 lakhs). It is proposed that
in the return form the description of goods and services may not be
required to be submitted by the taxpayer as the same will be identified
through the submission of HSN code for goods and Accounting Code for
services. In order to differentiate between the HSN code and the Service
Accounting Code (SAC), the latter will be prefixed with s.

The

taxpayers who have turnover below the limit of Rs. 1.5 Crore will have
11

to mention the description of goods/service, as the case may be,

wherever applicable.
(v)

For

all

Intra-State

B2C

supplies

(including

to

non-registered

Government entities, consumer / person dealing in exempted / NIL rated

/ non GST goods or services), consolidated sales (supply) details will be
uploaded. However a dealer may at his option furnish invoice wise information
in respect of exempted and nil rated supplies also.
(vi)

The supply information will also have details relating to the Place of Supply in
order to identify the destination state as per the Place of Supply Rules where it is
different from the location of the recipient.

(vii)

Details relating to supplies attracting Reverse charge will also be submitted

5. Details relating to advance received against a supply to be made in future will be

submitted in accordance with the Point of Taxation Rules as framed in the GST law.
6. Details relating to taxes already paid on advance receipts for which invoices
are issued in the current tax period will be subm itted.
7. Details relating to supplies exported (including deemed exports) both on
payment of IGST as well as without payment of IGST would be submitted.
8. There will be a separate table for submitting the details of revisions in relation
to the outward supply invoices pertaining to previous tax periods. This will
include the details of Credit/Debit Note issued by the suppliers and the
differential value impact and the concomitant tax payable or refund/tax credit
sought.

12

9. There will be a separate table for effecting modifications/correcting errors in the

returns submitted earlier. The time period for correcting these errors will be
provided in the GST Law.
10. There will be a separate table for submitting details in relation to NIL rated,

Exempted and Non GST outward supplies to ( both inter-state and intra-state)
to registered taxpayers and consumers.
3.1.2

The return (GSTR-1) would be filed by the 10 th of the succeeding month.

Late filing would be permitted on payment of late fees only.

3.2. Components of valid GST Return for Inward Supplies received by the
Taxpayer (GSTR-2):
3.2.1 This return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Final invoice-level inward supply information pertaining to the tax period for
goods and services separately
4. The information submitted in GSTR-1 by the Counterparty Supplier of the
taxpayer will be auto populated in the concerned tables of GSTR -2. The same
may be modified i.e. added or deleted by the Taxpayer while filing the GSTR-2.
The recipient would be permitted to add invoices (not uploaded by the
counterparty supplier) if he is in possession of invoices and have received the
goods or services.

13

5. There will be separate tables for submitt ing details relating to import of
Goods/Capital Goods from outside India and for the services received from
outside India.
6. The details of inward supplies would be auto-populated in the ITC ledger of
the taxpayer on submission of his return. The taxpayer will select the invoice
details regarding the in-eligibility and eligibility of ITC in relation to these
inward supplies and the quantum available in a particular tax period.
7. There will be a separate table for submitting details in relation to ITC received
on an invoice on which partial credit has been availed earlier.
8. In respect of capital goods, there will be a field to capture appropriate
information regarding availment of ITC over a period (to be prescribed in GST
Law in terms of duration and number of installments) from the date of
accountal of capital goods in the taxpayers books of account s. [GST Law may
provide that Input credit pertaining to Capital Goods will be allowed to be
availed over a period of 2 years in two equal installments]
9. In respect of inputs, there can be two situations. If inputs are received in one
lot, the ITC will be given in the return period in which the purchase is
recorded in the books of accounts. In case inputs covered under one invoice
are received in more than one instance/lot, the ITC will be given in the return
period in which the last purchase is recorded in the books of accounts. (GST
Law to contain appropriate provision in this regard). A note in this regard has
been incorporated in the Return form for the guidance of the taxpayer.

14

10. There will be a separate table for submitting the details of revisions in relation
to inward supply invoices pertaining to previous tax periods (including post
purchase discounts received). This will include the details of Credi t/Debit Note
issued by the suppliers and the differential value impact and concomitant tax
payable or refund/tax credit sought.
11. There will be a separate table for effecting modifications/correcting errors in the
returns submitted earlier. The time period for correcting these errors will be
provided in the GST Law.

12. There will be a separate table for submitting details in relation t o NIL rated,
Exempted and Non GST inward Supplies ( Both Inter -State and Intra-State)
including those received from compounding taxpayers and unregistered
dealers.
13. There will be a separate table for the ISD credit received by the taxpayer.
14. There would be a separate table for TDS Credit received by the taxpayer.
3.2.2

Auto Population in this return from GSTR-1 will be done on or after 11 th of

the succeeding month. Addition or Deletion of the invoice by the taxpayer will be
permitted between 12 th and 15 th of the succeeding month. Adjustments would be
permitted on 16 th and 17 th of the succeeding month.
3.2.3

The return (GSTR-2) would be filed by 17 th of the succeeding month. Late

filing would be permitted on payment of late fees only.

3.3. Components of valid GST Return (GSTR-3):

3.3.1 The GST Monthly Return form would capture the following information:
15

1. Basic details of the Taxpayer i.e. Name and Address along with GSTIN
2. Period to which the Return pertains
3. Turnover Details including Gross Turnover, Export Turno ver, Exempted
Domestic Turnover, Nil Rated Domestic Turnover, Non GST Turnover and Net
Taxable Turnover
4. Final aggregate level outward and inward supply information. These details
will be auto populated from GSTR-1 and GSTR-2.
5. There will be separate tables for calculating tax amounts on outward and
inward supplies based on the information contained in various tables in the
GSTR-3 return.
6. There will be a separate table for capturing the TDS credit received and which
has been credited to his cash ledger (the deductee).
7. Tax liability under CGST, SGST, IGST and Additional Tax.
8. Details regarding revision of invoices relating to outward and inward supplies
(as per details in para 3.1.1 and 3.2.2 above)
9. Details of other liabilities (i.e. Interest, Penalty, Fee, others etc.).
10. Information about ITC ledger, Cash ledger and Liability ledger (these are
running electronic ledgers maintained on the dashboard of taxpayer by
GSTN). These would be updated in real time on an activity in connection with
these ledgers by the taxpayer. Both the ITC ledger and the cash ledger will be
utilized by the taxpayer for discharging the tax liabilities of the returns and

16

others. Details in these ledgers will get auto populated from

previous tax

period return (irrespective of mode of filing return i.e. online / offline utility)
11. Details of ITC utilized against tax liability of CGST, SGST and IGST on supplies
of goods and services.
12. Net tax payable under CGST, SGST, IGST and Additional Tax.
13. Details of the payment of tax under various tax heads of CGST, SGST , IGST and
Additional Tax separately would be populated from the debit entry in
Credit/Cash ledger. GST Law may have provision for maintaining four head
wise account for CGST, SGST, IGST and Additional tax and at associated minor
heads for interest, penalty, fee and others. Excess payment, if any, will be
carried forward to the next return period. The taxpayer will have the option
of claiming refund of excess payment through the return for which
appropriate field will be provided in the return form. The return form would
display all bank account numbers mentioned in the registration, out of which
one will be selected by the taxpayer to which the refund will be credited.
14. Details of other payments - Interest/Penalties/Fee/Others, etc. This will be auto
populated from the Debit entry in Cash ledger irrespective of mode of filing
i.e. online / offline utility.
15. Details of ITC balance (CGST, SGST and IGST) at the end of the tax period will
be auto-populated in the ITC ledger irrespective of mode of filing return. In
case of net exporter or taxpayers dealing with inverted du ty structure or
similar other cases, where input tax credit is greater than output tax due on
supply, the taxpayer would be eligible for refund. The return would have a
17

field to enable the tax payer to claim the refund or to carry forward the ITC
balance (CGST, SGST and IGST). The return form should disp lay all bank
account numbers mentioned in the registration, out of which one will be
selected by the taxpayer to which the refund will be credited. To begin with
GST law may provide that the refund will be processed quarterly.
16. Details of cash balance (CGST, SGST, IGST and Additional tax) in personal
ledger at the end of the tax period (this will be auto populated irrespective of
mode of filing return).
17. Information regarding quantity of goods (as per Unique Quantity Code)
supplied will not be contained in the monthly return. However, the same
would be submitted by the taxpayer in the annual return.

(GST Law may

contain appropriate provision in this regard). The format of the annual return
would have a suitable field for this purpose.
3.3.2

The return (GSTR-3) would be entirely auto- populated through GSTR-1

(of counterparty suppliers), own GSTR-2, ISD return (GSTR-6) (of Input Service
Distributor), TDS return (GSTR-7) (of counterparty deductor), own ITC Ledger,
own cash ledger, own Tax Liability ledger. However, the taxpayer may fill the
missing details to begin with.
3.3.3 The return would be permitted to be filed both on online and offline mode.
In case of offline mode, payment by debit to cash / ITC ledger can be done at an
earlier date also and such debit entry number would be verified at the time of
uploading of the return. In online mode, both debiting and filing can be done
simultaneously.
18

3.3.4

The return would be filed by 20 th of the succeeding month. Late filing

would be permitted on payment of late fees only.

3.4
3.4.1

Quarterly Return for compounding Taxpayers (GSTR-4):

After crossing the threshold exemption limit, the taxpayers may opt for

compounding scheme wherein they would be required to pay taxes at fixed rate without
any ITC facilities. Such taxpayers would be required to file a simplified quarterly return
(GSTR-4) as per the format prescribed. In this return the taxpayer is only required to
indicate the total value of supply made during the period of return and the tax paid at the
compounding rate along with the details of payment of tax in the return. The compounding
taxpayer will also need to declare invoice-level purchase information (auto-drafted from
supply invoice information uploaded by counter-party taxpayers) for the purchases from
normal taxpayers. The Compounding taxpayer will also be required to submit details of the
goods and services imported from outside India. The Compounding taxpayers would be
allowed to export supplies outside India. GST Law may provide for suitable provisions with
respect to the eligibility of such taxpayers to purchase only tax paid supplies and that they can
make purchases from unregistered suppliers on payment of GST on reverse charge basis.

3.5
3.5.1

Non-Resident Foreign Taxpayers (GSTR-5):

Non-Resident foreign taxpayers would be required to file GSTR -5 for the

period for which they have obtained registration within a period of seven days
after the date of expiry of registration. In case registration period is for more than
one month, monthly return(s) would be filed and thereafter return for remaining
period would be filed within a period of seven days as stated earlier.
19

3.6

Components of a valid ISD Return (GSTR-6):

3.6.1 This return form would capture the following information:

1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Final invoice-level inward supply information pertaining to the tax period
separately for goods and services on which the ITC is being claimed. This will
be auto populated on the basis of GSTR-1 filed by the Counterparty Supplier
of the taxpayer. The same may be modified i.e. added or deleted by the
Taxpayer while filing the ISD return. The recipient would be permitted to add
invoices (not uploaded by the counterparty supplier) if he is in possession of
invoices and have received the services.
4. Details of the Invoices along with the GSTIN of the receiver of the credit i.e. t o
whom the ISD is distributing credit.
5. There will be separate ISD Ledger in the return that will detail the Opening

Balance of ITC (to be auto- populated on the basis of previous return), credit
for ITC services received, debit for ITC reversal and ITC distributed and
Closing Balance.
3..6.2

This return would be filed by 15th of the succeeding month. Late filing would be

permitted on payment of late fees only.

3.7

Components of a valid TDS Return (GSTR-7):

3.7.1 This return would capture the following information:

1. Basic details of the Taxpayer i.e. Name along with GSTIN
20

2. Period to which the Return pertains

3. Details of GSTIN of the Supplier along with the invoices against which the
Tax has been deducted. This will also contain the details of tax deducted
against each major head i.e. CGST, SGST and IGST.
4. Details of other payments - Interest/Penalties/Fee/Others, etc. (This will be
auto populated from the Debit entry in Cash ledger)
3.7.2

This return would be filed by 10th of the succeeding month. Late filing would be

permitted on payment of late fees only.

3.8

Steps for Return Filing:

Step1: The taxpayer will upload the final GSTR-1 return form either directly through
data entry at the GST Common Portal or by uploading the file containing the said GSTR1 return form through Apps by10thday of month succeeding the month during which
supplies has been made. The increase / decrease (in supply invoices) would be allowed,
only on the basis of the details uploaded by the counter-party purchaser in GSTR-2,
upto 17th day of the month. (i.e. within a period of 7 days). In other words, the supplier
would not be allowed to include any missing invoices on his own after 10th day of the
month.

GSTN will facilitate periodic (may be daily, weekly etc.) upload of such
information to minimize last minute load on the system. GSTN will facilitate
offline preparation of GSTR-1.

21

Step2: GST Common Portal (GSTN) will auto-draft the provisional GSTR-2 of taxpayer based
on the supply invoice details reported by the counter-party taxpayer (supplier) on a
near real-time basis.

Step3: Purchasing taxpayer will accept / reject/ modify such auto-drafted provisional GSTR-2.
(A taxpayer will have the option to download his provisional purchase statement from
the Portal or through Apps using Application Programming Interface (APIs) and update
/ modify it off-line).

Step4: Purchasing taxpayer will also be able to add additional purchase invoice details in his
GSTR-2 which have not been uploaded by counter-party taxpayer (supplier) as
described in Step 1 and 2 above, provided he is in possession of valid invoice issued by
counter-party taxpayer and he has actually received such supplies.

Step5:Taxpayers will have the option to do reconciliation of inward supplies with counterparty taxpayers (suppliers) during the next 7 days by following up with their counterparty taxpayers for any missing supply invoices in the GSTR-1 of the counter-party
taxpayers, and prompt them to accept the same as uploaded by the purchasing
taxpayer. All the invoices would be auto-populated in the ITC ledger of taxpayer. The
taxpayer would, however, indicate the eligibility / partial eligibility for ITC in those
cases where either he is not entitled or he is entitled for partial ITC.

Step 6: Taxpayers will finalize their GSTR-1and GSTR-2 by using online facility at Common
Portal or using GSTN compliant off-line facility in their accounting applications,
determine the liability on their supplies, determine the amount of eligible ITC on their
purchases and then generate the net tax liability from the system for each type of tax.
Cash details as per personal ledger/ carried forward from previous tax period, ITC
carried forward from previous tax period, ITC reversal and associated
22

Interest/Penalty, taxes paid during the current tax period etc. would get autopopulated in the GSTR-3.

Step 7: Taxpayers will pay the amount as shown in the draft GSTR-3 return generated
automatically at the Portal post finalization of activities mentioned in Step 6 above.

Step8 : Taxpayer will debit the ITC ledger and cash ledger and mention the debit
entry No. in the GSTR-3 return and would submit the same.

3.9 Acknowledgement:
3.9.1

On submission of return, an Acknowledgement Number will be generated. In

case of submission of a return which has been prepared by using offline tools,
acknowledgement of submission will take some time as GSTN System will need to
first verify details like the carry forward cash as per personal ledger, ITC, tax
payment details etc. In such cases, initially a Transaction ID confirming receipt of
data will be conveyed to the taxpayer, (as also envisaged in case of filing of short
paid / non paid return). Final acknowledgement of receipt of return will be
generated after validation of data is completed, which will also lock-in the
Transaction ID.
3.9.2 The acknowledgement of e-return would contain the following details:
(i)

Return acknowledgement number (unique number generated by the

GSTN), Date and Time

(ii)

Transaction ID No., Date and Time

(iii)

GSTIN of taxpayer

(iv)

Relevant tax period details

23

(v)

Gross Supplies, Taxable Supplies and Tax paid / refund claimed(CGST,

SGST, IGST and Additional tax separately) during the Return period

3.10 Contents of Invoice level information:

3.10.1.

The following invoice level information would be captured in the return:

1. Invoices pertaining to B2B transactions (Intra-State, Inter-State and supplies to

UN organizations/embassies) [both for supply and purchase transactions]:
(i)

Goods and Services Tax Identification Number (GSTIN)/Unique ID

issued to UN organizations/Embassies

(ii)
(iii)

Invoice Number, Date and value

HSN code for each item line (for Goods)/ Accounting code for each item
line (for services)

(iv)
(v)
(vi)
(vii)
(viii)

Taxable Value
Tax Rate (CGST & SGST or IGST and/ or Additional Tax)
Tax Amounts (CGST & SGST or IGST and / or Additional Tax)
Place of Supply (State)
For Capital Goods, there will be separate column in the Table of the

return for ease of tracking of credit due and availed over the period as
prescribed by GST law

(ix)

An Invoice may have two items having different tax rates or diffe rent
HSN codes in case of B2B supplies. If the invoice contains more than

one tax rate/one HSN Code, the taxpayer would have to submit line wise information separately for each HSN Code / each tax rate
.

2. Invoices pertaining to B2C transactions (Inter-State B2C supplies for consumer

on record)[only supply transactions]:

24

A. In respect of invoices whose taxable value is more than Rs. 2.5 lakhs (to enable
transfer of funds to respective states):
(i)

Invoice Number, Date and value

(ii)

HSN Code for goods / Accounting code for services

(iii)

Taxable Value

(iv)

Tax Rate (IGST and Additional Tax)

(v)

Tax Amount (IGST and Additional Tax)

(vi)

Buyers address (State Code)

(vii)

Departmental ID allotted by State Government to Government entities /

PSUs , etc. not dealing in GST supplies or to persons dealing in
exempted / Nil rated / non GST goods or services

(viii) Place of Supply (State) if different than S. No. (vi) above

B.For invoices whose taxable value is upto Rs 2.5 lakhs, only aggregated taxable
value of all such invoices will be submitted, state-wise and tax rate-wise.
(GST Law may provide for mandatory mention of address of the buyer in every
invoice whose taxable value is more than Rs. 50000/-)

3. Invoices pertaining to B2C transactions (Intra-State B2C supplies) [only supply

transactions]:
For intra-state B2C supplies, aggregated taxable value of all such invoices will
be submitted tax rate-wise.

4. Invoice pertaining to Export and deemed export supply [only

transactions]:
(i)

Invoice Number, Date and value

25

supply

(ii)

8-digit HSN Code for goods/ Accounting Code of Services for each line
item ( as HSN Code / Accounting code is mandatory in case of exports)

(iii)

Taxable Value

(iv)

Tax Rate

(v)

Tax Amounts (IGST, CGST & SGST) (in case exports on payment of GST).

(vi)

Shipping Bill/ Bill of Export Number

5. Invoices pertaining to exempted including Nil ratedsupply [both for supply

and purchase transaction ]:
Aggregate value of all exempted (including Nil rated) supplies made by the
taxpayer during the return period would be submitted. The aggregate value of
exempted (including Nil rated) purchases would also be declared by the
taxpayer in the return.

6. Bills of Entry relating to Import [only purchase transactions]:

(i)

Bill of Entry Number, Date and value

(ii)

Assessable Value for IGST

(iii)

8-digit HSN Code for goods

(iv)

IGST rate

(v)

IGST Amount

(vi)

Importers address (for transfer of IGST) [Will get auto populated in

case of registered taxpayer. In case of others, it will have to be provided

by them]

These details would be verified from Bill of Entry data available at ICES /
ICEGATE.

7. Credit Note / Debit Note [for Sales-Purchase return, Post-sale discount]:

26

For sale-purchase return, on account of differential value/quantity/tax rates:

(i)

Debit / Credit Note Number

(ii)

Original Invoice Number and Date

(iii)

Taxable Value, Tax Rate and Tax Amount (CGST & SGST or IGST and
Additional Tax) ( that is being modified )

The credit/debit note will be reflected in the monthly return in which such
notes have been issued.
GST Law may provide the time period within which sales return can be made
and the date (invoice date or date of receipt by the buyer) from which such
time period is to be calculated.

8. Post sales discount:

GST Law may provide what constitutes a sale price especially with respect to
post sales discount. The Law may also contain suitable provisions about
admissibility or otherwise of post supply discounts. The adjustments for post
sales discount will be completed before filing of annual return. The
credit/debit note will be reflected in the monthly return in which the said
adjustment is made.

9 . Advances received against a supply to be made in future :

GST law may provide for Point of Taxation Rules which will determine the
point at which the taxes would be paid by the taxable person. So, accordingly,
27

if the tax is to be paid on the basis of advance payment received against a

future supply of goods and/or services, then the following details would be
required to be provided:
(i) GSTIN/UID/GDI/Name of customer
(ii) State Code
(iii) HSN Code for goods / Accounting code for services
(iv) Amount of advance received
(v) Tax Rate (CGST and SGST or IGST and Additional Tax)
(vi) Tax Amount (CGST and SGST or IGST and Additional Tax)

10. TDS :
GST law may provide for provision of TDS (Tax Deducted at source) for certain
supplies of goods and/or services made to specified categories of purchasers
who will be obligated to deduct tax at a certain percentage from the payment
due to the suppliers. They will be required to file a TDS return and submit the
following details:
(i) GSTIN/GDI of deductor
(ii) GSTIN of deductee/supplier
(iii) Invoice no. with date (iv) TDS Certificate no. with date and value
(v) Taxable value
28

(v) Rate of TDS for IGST, CGST and SGST as applicable

(vi) Amount of IGST, CGST and SGST as applicable, deducted as TDS

11 . ISD :
GST law may retain the concept of Input Service Distributor (ISD). Accordingly,
ISDs would be required to file a monthly return and submit the following
details:
(i) Details of ISD i.e. GSTIN, name and address
(ii) Details of recipient i.e. GSTIN, name and address
(iii)

Details of the inward supply invoices on the basis of which Input Tax

Credit is claimed.
(iv) Invoice / Document no. with date
(v) Amount of IGST, CGST, SGST Credit, as applicable, being distributed .
3.10.2 GST Law may provide the suitable provisions for the mandatory fields and data
structure which must be contained in a GST invoice.

3.11 Where will the taxpayer file Return?

3.11.1 A registered Tax Payer shall file GST Return at GST Common Portal either:
(i)

by himself logging on to the GST Common Portal using his own user ID
and password;

29

(ii)

Through his authorized representative using the user Id and password

(allotted to the authorized representative by the tax authorities), as
chosen at the time of registration, logging on to the GST Common
Portal.

The filing may be done either directly or by using Applications developed by

accounting companies / IT companies which will interact with GST System
using APIs or through Facilitation Center (FC).
3.11.2 At the time of registration, every taxpayer has to enroll with GST Common
Portal (GSTN). A unique User-ID and Password will be generated and
intimated to the taxpayer. This User-ID and Password shall be used by him for
filing the tax return on the Common Portal as well. However, a taxable person
may prepare and submit his returns himself or can use services of a TRP. The
process for filing return through TRP is given below :
(i)

A TRP will have to be chosen by the taxpayer out of TRPs registered

with respective State tax authorities/CBEC. (taxpayer will have the
option to change TRP any time);

(ii)

The TRPs registered with tax authorities will be provided separate user
ID and password;

(iii) Using his own user Id and password, the TRP will prepare the return in
prescribed format on the basis of the information furnished to him by
the taxable person. (The legal responsibility of the correctness of
information contained in the return prepared by the TRP will rest with
30

the taxable person only and the TRP shall not be liable for any errors or
incorrect information.);
(iv) The TRP will be able to upload

all types of return, based on the

information provided by the taxpayer who has authorized him to do so

at the portal;
(v)

The system will generate an email and SMS having basic data of return
and send the same to the taxpayer;

(vi) The taxpayer can accept the correctness of the return and submit the
same by just clicking on the link provided in the e -mail. In case he does
not respond to the e-mail, return will be considered as not submitted;
(vii) In case taxpayer wants to respond to the SMS, he may do so by replying
YES and mention the OTP sent alongwith the SMS. In case he does not
respond to the SMS, return will be considered as not submitted;
(viii) This mechanism may be provided in the GST law and the TRPs would
have to be approved by the tax administration and allotted a Unique ID
and will also be provided appropriate training by them.
3.11.3 The return can also be submitted by the taxpayer through any Facilitation
Center (FC) approved by the Tax authorities and selected by the taxpayer at GST
System. The taxpayer shall make available the requisite documents to the facilitation
center. Facilitation Centre (FC) shall be responsible for the uploading of all types of
return given to it by the taxable person. After uploading the data on the common
31

portal using the ID and Password of FC, the GSTN system will generate an email/SMS
for the taxpayer. The process explained in Para 3.11.2 above will be followed. With
e-sign being worked out by Department of Electronics and Information Technology
(DEITY), individual signing of return by one-time Digital Signature Certificate (DSC)
can also be completed. This will do away with the requirement of print-out of
acknowledgement of return proposed earlier based on the current system of ITR
filing.
3.11.4 Registration of TRP/FC will be done by CBEC / respective State tax authorities
and the registration data will be shared with GSTN to enable applicants/taxpayers to
choose one from the available list of registered TRPs/FCs . The GST Law may also
contain suitable provisions about it.
3.11.5 The common portal will display the electronic form to be used for filing the
return. The form can be downloaded, filled and then uploaded using approved etools.
3.11.6 The portal will provide a form generation utility which can be downloaded
by the taxpayer for preparation of the return offline and for conducting the
preliminary arithmetic checks before return is uploaded on the porta l using APIs.
3.11.7 Along with the return, taxpayer is not required to submit any other document.
The documents as required for scrutiny or audit shall be made available by the
taxpayer to the audit party deputed by the CBEC /State tax authorities/CAG.
3.11.8 The Common Portal will maintain and display the ledger of the Tax Payer
providing information about the tax deposited, input tax credit availed/taken, input
32

tax credit utilized, tax liability created, balance ITC carried forward, tax payments
made by debiting the ledgers under respective major tax heads, refund granted and
balance in respective cash ledger and credit ledger carried forward [Separate ledger
will be maintained for ITC and Cash for each Taxpayer]. The information of Interest
on

delayed

payments,

Penalty

for

legal

defaults,

Tax

Demand

as

per

adjudication/appellate orders, etc. would also be provided. The ledger will also give
the status of the tax dues or excess payment on any given date. Thus such ledger
would have eight pages and cash ledger would have 20 pages.
3.11.9 A return related liability should mean the tax liability for the transactions
(including credit/debit notes) of the return period and the a dditional liability arising
out of any ITC reversal or late inclusion of the supply in the return period. Arrears
pertaining

to

audit/reassessment/enforcement

outcomes

would

be

handled

separately, and not mixed with the return related liabilities and payments. The
payments made on this account, however, would be reflected in the return.

3.12

Revision of Return

3.12.1 There would be no revision of returns.

3.12.2

All unreported invoices of previous tax period would be reflected in the

return for the month in which they are proposed to be included. The interest, if
applicable will be auto populated.
3.12.3 All under-reported invoice and ITC revision will have to be corrected using
credit/debit note and such credit / debit note would be reflected in the return for the
month in which such adjustment is carried out. The credit/debit note will have
33

provision to record original invoice, date etc. to enable the system to link the same
with the original invoice as also to calculate the interest, if applicable. Its format will
be like the invoice.
3.12.4 There would be separate tables in the returns for reflecting those adjustments
for which credit / debit notes are not required to be issued / issued. The interest, if
applicable will be auto populated.

3.13 Non-filing, late-filing and short-filing of return

A. Non-Filers & Late-Filers
In case of failure by the taxpayer to submit periodic returns, a defaulter list
will be generated by the IT system by comparing the return filers with the
registrant database. Such defaulter list will be provided to the respective GST
Authorities for necessary enforcement and follow up action.
GST Common Portal can auto generate and send the notice to all non-filers
(being done by many State VAT authorities) in the form of email and SMS.
Jurisdictional tax authorities can get the same printed and dispatch such
notices. The details of non-filers shall be made available on the dash board of
jurisdictional officers. GST Law may also provide for imposition of automatic
late fees for non-filers and late filers which can also be in-built in the notices.
B. Short-Filers
As per the requirement of the IGST model , Return should be allowed to be filed
only on payment of due tax as self-assessed and declared in the return. It has,
34

however, been decided that e-Return should be allowed to be uploaded even in

case of short payment for the limited purpose of having the information about
self-assessed tax liability even though not paid. The invoice matching and
inter-governmental fund settlement would, however, take place only after the
full tax has been paid. Return without full payment of tax will be allowed to
be uploaded but it will be treated as an invalid return and this return will not
be used for matching of invoices and settlement of funds.
Any invalid return (including the one not supported by full payment) will
merely be recorded with unique transaction ID, but not accepted in the
system, and that aspect will be made known to the taxpayer at the time of
communicating the ID itself.
[GST Law may provide adequate penal provisions for short-filing and nonfiling of return]

Return for Casual/Non-Resident Taxpayers:

Casual/Non-Resident Taxpayers should file GSTR-1, GSTR-2 and GSTR-3

for the

period for which they have obtained registration within a period of seven days after
the date of expiry of registration. In case registration period is for more than one
month, monthly return(s) would be filed and thereafter return for remaining p eriod
would be filed within a period of seven days as stated earlier.

35

Annual Return (GSTR-8):

5.1

All the Normal taxpayers would be required to submit Annual Return.

This return to be filed annually is intended to provide 360 degree view about
the activities of the taxpayer. This statement would provide a reconciliation of
the returns with the audited financial statements of the taxpayer.
5.2

This return is a detailed return and captures the details of all the income

and expenditure of the taxpayer and regroups them in accordance with the
monthly returns filed by the taxpayer. This return also provides for the
reconciliation of the monthly tax payments and will provide the opportunity
to make good for any short reporting of activities u ndertaken supply wise.
The said return would also capture the details of pending arrears against the
taxpayer and the current status of the orders leading to such arrears. The
details of all the refund claims pending with the tax authorities would also be
captured. Since this return captures the minutest details of income and
expenditure of the taxpayer, the gross profit/loss arrived on the basis of the
details submitted in this statement should tally with the gross profit/loss
indicated in the Profit and Loss Account of the dealer. Accordingly, this return
is to be submitted along with the audited copies of the Annual Accounts of the
dealer and would be filed by 31 st December following the end of the financial
year for which it is filed.
5.3

A separate reconciliation statement, duly certified by a Chartered

Accountant, will have to be filed by those taxpayers who are required to get
36

their accounts audited under section 44AB of Income Tax Act 1961. Cur rently
this limit is Rs 1 Crore.
5.4

Consolidated statement of purchases and supplies based on monthly

returns filed by the taxpayer can be made available to taxpayers by GSTN

common portal as a facilitation measure for enabling him to prepare annual
return.
5.5

The format of Reconciliation statement would be finalized after finalization

of GST Model law.

Processing of Return:
After the GST Return has been uploaded onto the GST Common Portal, the Portal
will undertake the following activities:
(i)

Acknowledge the receipt of the return filed by the taxpayer after

conducting required validations.

(ii)

Acknowledgement number would be issued as per procedure detailed in

Para 3. 9 above.

(iii)

Once a return is acknowledged, forward that GST Return to tax authorities

of Central and appropriate State Govt. through the established IT interface.

(iv)

The ITC claim will be confirmed to purchasing taxpayer in case of matched

invoices after 20 th of the month succeeding the month of the tax period

37

month provided counterparty supplying taxpayer has submitted the valid

return (and paid self-assessed tax as per return).
(v)

Communicate to the taxpayers through SMS/e-Mail, about the macroresults

of

the

matching.

The

details

will

be

in

the

taxpayers

dashboard/ledger which can be viewed after log-in at the Portal.

(vi)

Auto-populate the ITC reversals due to mismatching of invoices in the

taxpayers account in the return for the 2 nd month after filing of return for
a particular month.

(vii)

Aggregation of cross-credit utilization of IGST and SGST for each State and
generation of settlement instructions based on IGST model and as finalized
by the Payments Committee. This has to be with dealer-wise details as the
concerned tax administrations follow on activities will be dependent on
that detailing.

(Satish Chandra)

(Rashmi Verma)

Member Secretary

Special Secretary

Empowered Committee

Department of Revenue

of State Finance Ministers

Government of India

38

ANNEXURE-I
LIST OF PARTICIPANTS OF THE MEETING HELD ON 9TH OCTOBER, 2015
1.

Government of India

Smt. Rashmi Verma, Special Secretary (Revenue), Government of India

2.

Shri Udai Singh Kumawat, Joint Secretary (Revenue), Government of India

3.

Shri Manish Saxena, Additional Director, Directorate General of Systems, Government of

4.

Shri Shashank Priya, ADG, DG (GST), CBEC, Government of India

5.

Shri Upender Gupta, Commissioner, GST, CBEC, Government of India

7.

Shri Rajeev Yadav, Director (Service Tax), CBEC, Government of India

8.

Shri Ravneet Singh Khurana, Deputy Commissioner, CBEC, Government of India

10.

Smt. Aarti Saxena, Deputy Secretary (State Taxes), Government of India

6.

9.
11.

1.

India

Shri G.D. Lohani, Commissioner, CBEC, Government of India

Shri Vishal Pratap Singh, Deputy Commissioner (GST), CBEC, Government of India
Shri Tshering Y. Bhutia, Assistant Secretary, Department of Revenue, Government of India
States

Shri Gautam Das Gupta, Deputy Commissioner of Taxes, Assam

2.

Shri T. Ramesh Babu, Additional Commissioner, Commercial Tax, Andhra Pradesh

3.

Shri Ajay Kumar Chourasia, Joint Commissioner, Commercial Tax, Bihar

5.

Shri Jagmal Singh, Deputy Director, Trade and Taxes, Delhi

6.

Shri Dipak M. Bandekar, Commissioner, Commercial Tax, Goa

8.

Shri Riddhesh Raval, Assistant Commissioner, Commercial Tax, Gujarat

10.

Shri Prediman Bhat, Additional Commissioner, Commercial Tax, Jammu & Kashmir

11.

Shri S.K. Prasad, Deputy Commissioner, Commercial Tax, Jharkhand

13.

Dr. M.P.Ravi Prasad, Joint Commissioner, Commercial Tax, Karnataka

14.

Dr. Rajan Khobragade, Commissioner, Commercial Tax, Kerala

16.

Shri Niten Chandra, Commissioner, Commercial Tax, Odisha

4.

7.
9.

12.

15.

Shri Vijay Kumar, Commissioner (VAT), Trade and Taxes, Delhi

Dr. P.D. Vaghela, Commissioner, Commercial Tax, Gujarat

Shri Hanuman Singh, Additional Commissioner, Excise & Taxation, Haryana

Shri Ritvik Pandey, Commissioner, Commercial Tax, Karnataka

Shri Sudip Gupta, Deputy Commissioner, Commercial Tax, Madhya Pradesh

39

17.

Shri Dipankar Sahu, Deputy Commissioner(IT&P), Commercial Tax, Odisha

18.

Shri K. Sridhar, Deputy Commissioner, Commercial Tax, Puducherry

20.

Shri Dinesh Chandra Rakhecha, Assistant Commissioner, Commercial Tax, Rajasthan

21.

Shri K. Rajaraman, Principal Secretary/Commissioner, Commercial Taxes, Tamil Nadu

19.

22.

Shri Pawag Garg, Additional Commissioner, Excise & Taxation, Punjab

Shri D. Soundraraja Pandian, Joint Commissioner (Taxation), Commercial Taxes,

Tamil Nadu

23.

Shri K. Chandrasekhar Reddy, Additional Commissioner, Commercial Tax, Telangana

25.

Shri Vivek Kumar, Additional Commissioner, Commercial Tax, Uttar Pradesh

27.

Shri Khalid Aizaz Anwar, Joint Commissioner, Commercial Tax, West Bengal

24.
26.

Shri Rakesh Verma, Joint Commissioner, Commercial Tax, Uttar Pradesh

Shri N.C. Sharma, Additional Commissioner, Commercial Tax, Uttarakhand

Goods and Services Tax Network (GSTN)

1.

Shri Navin Kumar, Chairman, Goods and Services Tax Network

2.

Shri Prakash Kumar, Chief Executive Officer, Goods and Services Tax Network

4.

Shri K.P. Verma, VP (Services), Goods and Services Tax Network

5.

Ms. Kalyaneshwari B. Patil, AVP (Services), Goods and Services Tax Network

3.

6.

Shri S.B. Singh, SVP (Services), Goods and Services Tax Network

Shri J. Rasal Dass Soloman, AVP (Services), Goods and Services Tax Network
Empowered Committee of State Finance Ministers

1.

Shri Satish Chandra, Member Secretary, Empowered Committee

2.

Shri Bashir Ahmed, Adviser, Empowered Committee

3.

Shri V.P. Gupta, Senior Administrative Officer, Empowered Committee

40

GSTR-1

ANNEXURE-II

OUTWARD SUPPLIES MADE BY THE TAXPAYER

[To be furnished by the 10th of the month]

[Not to be furnished by compounding taxpayer/ISD]

1.

GSTIN:

..

2.

Name of the taxpayer:

..

(S. No. 1 and 2 will be auto-populated on logging)

3. Gross Turnover of the taxpayer in the previous FY..

(To be submitted only in first year. To be auto populated in subsequent year)

4. Period:

Month.

Year

5. Taxable outward supplies to a registered person

GSTIN/
UIN

(figures in Rs)
SGST
Invoice
IGST
CGST
Addl Tax# POS (only if Indicate if
supply
No. Date Value HSN/ Taxable Rate Amt Rate Amt Rate Amt Rate Amt different
SAC*
attracts
from the
value
location of
recipient)

(1)

(2)

*
#

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10) (11) (12) (13) (14)

(15)

reverse

charge $

(16)

As per Para 3.1 (4) (iii) of the return report

Not applicable to services and intra-state & specified inter-state supplies of goods

$ To be filled only if a supply attracts reverse charge

Notes:

1.

SAC to be different from HSN (may be prefix S)

2.

Taxpayer has the option to furnish the details of nil rate and exempted supplies in this Table

3.

In case of inter-state supplies, only IGST & Additional Tax (if applicable) would be filled

4.

In case of intra-state supplies, CGST & SGST would be filled.

6. Taxable outward supplies to a consumer where place of supply is other than the State where

supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh (optional in
respect of other supplies)
(figures in Rs)
41

Recpients Name of
the
State code recipient/
GDI
(1)

(2)

Invoice
No.

(3)

Date Value HSN/ Taxable

SAC* value

(4)

(5)

Addl Tax#

IGST

(6)

Rate Amt Rate

POS

Amt

(only if different from

the location of
recipient)

(7)

(8)

(9)

(10)

(11)

(12)

*
#

As per Para 3.1 (4) (iii) of the return report

Not applicable to services and intra-state & specified inter-state supplies of goods

1.

SAC to be different from HSN (may be prefix S)

2.

Taxpayer has the option to furnish the details of nil rate and exempted supplies in this Table

Notes:

7. Taxable outward supplies to consumer (Other than 6 above)

HSN/
SAC*
(1)

State code
(Place of
supply)
(2)

Aggregate
Taxable
Value
(3)

(figures in Rs)

IGST

CGST

Rate

Amt

Rate

Amt

(4)

(5)

(6)

(7)

Addl Tax#

SGST
Rate

Amt

(8)

(9)

Rate

Amt

(10)

(11)

*
#

As per Para 3.1 (4) (iii) of the return report

Not applicable to services and intra-state & specified inter-state supplies of goods

2.

Taxpayer has the option to furnish the details of nil rate and exempted supplies in this Table

Notes:
1. SAC to be different from HSN (may be prefix S)

8.

Details of Credit/Debit Notes

Debit Note/credit
note
No.

Date

(1)

(2)

Original Invoice

No.

Date
(3)

(4)

(figures in Rs)

Differentia
l Value
(Plus or
Minus)
(5)

Differential Tax

IGST

CGST

Amt

Rate

Amt

Rate

Amt

Rate

Amt

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

Credit Note
Not applicable to services and intra-state & specified inter-state supplies of goods

Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier.

42

Addl Tax#

Rate

Debit Note

SGST

9.

Amendments to details of Outward Supplies of earlier tax periods (including

post supply discounts)
Original

GSTIN/

Invoice

UIN
No.

No. Date

(1)
#

(2)

Revised Invoice

(3)

(4)

Date HSN/
SAC

(5)

(7)

IGST

CGST

Taxable Rate Amt Rate

if

Amt Rate Amt

Value

(8)

(figures in Rs)
Addl Tax# POS(only
SGST

Rate Amt

different
from the
location of

(9)

(10)

(11)

(12) (13)

recipient

(14) (15) (16) ) (17)

Not applicable to services and intra-state & specified inter-state supplies of goods

10.

Nil rated, Exempted and Non GST outward supplies*

Nil Rated
(Amount)

(figures in Rs)

Exempted
(Amount)

Non GST supplies

(Amount)

(1)
(2)
(3)
(4)
Interstate
supplies
to
registered person
Intrastate
supplies to
registered person
Interstate
supplies to
consumer
Intrastate
supplies to
consumer
If the details of nil rated and exempt supplies have been provided in Table 5,6 and 7, then
info in column (3) may only be furnished.

11.

Supplies Exported (including deemed exports)

Invoice

Without payment

Shipping bill/
bill of export

No. Date Value HSN/ Taxable No

SAC*
value
(1) (2) (3)
(4)
(5)
(6)

of GST
With payment of
GST
43

Date
(7)

(figures in Rs)

IGST

CGST

SGST

Rate Amt

Rate Amt

Rate Amt

(8)

(10) (11) (12) (13)

(9)

* As per Para 3.1 (4) (iii) of the return report

12.

Tax liability of amount received in advance against a supply to be made in

future

GSTIN/UI
D/GDI/
Name of
customer

State
Code

(1)

(2)

HSN/SAC*
of supply
to be
made
(3)

Amount of
advance
received
without
raising a
bill
(4)

IGST

CGST

TAX

(figures in Rs)

SGST

Addl Tax#

Rate

Tax

Rate

Tax

Rate

Tax

Rate

Tax

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

As per Para 3.1 (4) (iii) of the return report

Not applicable to services and intra-state & specified inter-state supplies of goods

Note: A transaction id would be generated by system for each transaction on which tax is paid in advance

13.

Tax already paid (on advance receipt) on invoices issued in the current period

Invoice
No.
(1)

Transaction id
(A number assigned
by the system when
tax was paid)
(2)

(figures in Rs)

TAX Paid on receipt of advance

CGST
SGST
Addl Tax#
Rate
Tax
Rate
Tax
Rate
Tax

IGST
Rate
Tax
(4)

(5)

(6)

(7)

(8)

(9)

(10)

Not applicable to services and intra-state & specified inter-state supplies of goods

Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt.

Usual Declaration

(Signatures of Authorized Person)

INSTRUCTIONS for furnishing the information

1. Terms used:
GSTIN: Goods and Services Taxpayer Identification Number
UID:

Unique Identity Number for embassies

HSN: Harmonized System of Nomenclature for goods

SAC:

Service Accounting Code

GDI:

Government department unique ID where department does not have GSTIN

POS:

Place of supply of goods or services State Code to be mentioned

44

(11)

ANNEXURE-III

GSTR-2

[To be furnished by the 15th of the month]

[Not to be furnished by compounding taxpayer /ISD]

Note:

1. Auto-population would be done, on the basis of GSTR1 of counter-party supplier, on or after 11th of
succeeding month.

2. Addition of invoices / debit note / credit note, not submitted by counter-party supplier, would be permitted
between 12th to 15th of succeeding month.

3. Adjustments would be permitted on 16th and 17th of succeeding month.

4. Further the other details that are not auto-populated, i.e. import of services, eligibility of ITC and quantum
thereof and purchases from unregistered taxpayer shall be furnished.

INWARD SUPPLIES/PURCHASES RECEIVED

1. GSTIN..
2. Name of taxpayer

(S. No. 1 and 2 will be auto-populated on logging)

3. Period :

Month

Year

4. From Registered taxpayers

GSTIN
of supplier

Invoice
No. Date Value HSN/ Taxable

SAC* value

(1)

(2)

(3)

(4)

(5)

(6)

IGST

CGST

Rate

Amt

Rate

(7)

(8)

(9)

SGST
Amt

Rate Amt

(10) (11) (12)

Other than supplies attracting reverse charge

Auto
populated
Shall be auto populated from counterparty GSTR1

(figures in Rs)
Eligibility of Total Tax ITC
ITC
available available
Addl. Tax#
this
(select from as ITC
Rate Amt drop down)
month
(13)

(14)

(15)
Input
Capital
goods
None

Not auto

Same as

populated

above

(Claimed)
Supplies attracting reverse charge
Shall be auto populated from own GSTR1
Auto
populated

Same as
above

Others
*

As per Para 3.1 (4) (iii) of the return report

45

(16)

(17)

# Not applicable to services and intra-state & specified inter-state supplies of goods
Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which
the last lot is received and recorded in the books of accounts.

5. Goods /Capital goods received from Overseas (Import of goods)

Bill of entry

IGST

No. Date Value HSN/

SAC*
(1)

(2)

(3)

(4)

Taxable

Rate

value
(5)

(6)

Amt

(figures in Rs)
Eligibility for Total IGST
ITC available this
ITC
available as ITC month
(select from drop
down)

(7)

(8)
Input

(9)

(10)

Capital Goods
None

* As per Para 3.1 (4) (iii) of the return report

6. Services received from a supplier located outside India (Import of services)

(figures in Rs)
Invoice
No

Date

Value

(1)

(2)

(3)

ITC Admissibility

IGST
SAC

Taxable
value

Rate

(4)

(5)

(6)

Amt

Total ITC

ITC admissible

admissible

this month

(8)

(9)

(7)

7. Details of Credit/Debit Notes

Debit Note/
credit note

No.

(1)
Debit

Date

Original Invoice

No.

Date

(2)

(3)

Note

Received

(4)

Differenti
al Value
(Plus or
Minus)

(5)

IGST

CGST

Note

ty for
ITC

SGST

Addl Tax#

Rate

Amt

Rate

Amt

Rate

Amt

Rate

Amt

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

Column No. 1 to 13 shall be auto populated from

counterparty GSTR1
Credit

(figures in Rs)

Eligibili

Differential Tax

Received

46

(select

from
drop
down
as in
Table 5
above)

(14)

Total

IGST
availab
le as
ITC

(15)

ITC

availab
le this
month

(16)

Column No. 1 to 13 shall be auto populated from

counterparty GSTR1
#

Not applicable to services and intra-state & specified inter-state supplies of goods

8. Amendments to details of inward supplies received in earlier tax periods

(including post purchase discounts received)
Original
Invoice

GSTIN/ UIN

No. Date

IGST

Revised Invoice
No.

CGST

SGST

(figures in Rs)

Addl Tax # Eligibility for Total IGST

ITC

Date HSN/ Taxable Value Rate Amt Rate Amt Rate Amt Rate Amt
SAC

ITC available

available as this month

(select from ITC

drop down
as in Table 5
above)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10

(11) (12) (13) (14) (15)

(16)

(17)

(18)

Shall be auto populated from counterparty GSTR1

#

Not applicable to services and intra-state & specified inter-state supplies of goods

9. Supplies received from compounding /unregistered dealer & other

exempt/nil/non GST supplies
Value of supplies received from

HSN Code/
SAC code
(1)

(2)

Compounding
Dealer

Unregistered
dealer

Any exempt
supply not
included in
Table 4 above

(3)

(4)

(5)

Interstate
supplies
Intrastate
suppies
10. ISD credit received
(figures in Rs)

GSTIN_ISD
(1)

Invoice/Document details

ISD Credit

No

Date

IGST

(2)

(3)

(4)

CGST
(5)

Shall be auto populated from counterparty IDS return

47

SGST
(6)

(figures in Rs)

Any nil rated

supply not
included in
Table 4 above

Non GST
Supply

(6)

(7)

11.

TDS Credit received

GSTIN/ GDI/of

TDS

TDS deductor

Certificate

(1)

(figures in Rs)

TDS
IGST

CGST

SGST

No

Date

Rate

Tax

Rate

Tax

Rate

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Tax
(3)

Shall be auto populated from counterparty TDS return

12.

ITC Received on an invoice on which partial credit availed earlier

Original invoice/

(figures in Rs)

ITC availed

doc.

IGST

No

Date

Earlier

(2)

(3)

(4)

CGST

This month
(5)

Earlier
(6)

SGST

This month
(7)

Earlier
(8)

This month
(3)

ITC taken earlier shall be auto populated upon choosing the invoice number
return

Usual declaration
Signature of Authorized Person

48

ANNEXURE-IV

GSTR-3

GST RETURN
[To be furnished by the 20th of the month]
[Other than compounding taxpayer / ISD]

TAXPAYER DETAILS
1.
GSTIN .
2.

Name of Taxpayer.

3.

Address

[S. Nos. 1, 2 and 3 shall be auto populated on logging]

4. Period

Month Year..

5. TURNOVER DETAILS
(figures in Rs)

A.
B.
C.
D.
E.
F.

Gross Turnover
Export Turnover
Exempted Domestic Turnover
Nil rated Domestic Turnover
Non GST Turnover
Net Taxable Turnover

6.Outward Supplies
6.1 Inter-state supplies to Registered taxpayers
State Code
(1)
Goods

Rate of Tax

(Rate wise-Including Nil,

exempt and Non GST)

(2)

(Auto populated from GSTR-1)

(figures in Rs)

Value

IGST

Additional Tax

(3)

(4)

(5)

Services
Note: To be auto-populated from Table 5 plus Table 8 plus Table 10 of GSTR-1
6.2 Intra-State Supplies to Registered taxpayers

(Auto populated from GSTR-1)

(figures in Rs)

49

Rate of Tax

(Rate wise-Including Nil,

exempt and Non GST)

(1)

Goods

Value

CGST

SGST

(2)

(3)

(4)

Services
Note: To be auto-populated from Table 5 plus Table 8 plus Table 10 of GSTR-1
6.3 Inter-State Supplies to Consumers

(Auto populated from GSTR-1)

(including unregistered Government Departments / persons dealing in exempted / NIL rated/ non GST goods or
services )
(figures in Rs)

Rate of Tax

State Code

(Rate wise-Including Nil,

exempt and Non GST)

(1)
Goods

(2)

Value

IGST

Additional Tax

(3)

(4)

(5)

Services
Note: To be auto-populated from Table 6 plus Table 7 plus Table 8 plus Table 10 of GSTR-1
6.4 Intra-State Supplies to Consumers

(figures in Rs)

Rate of Tax

(Rate wise-Including
Nil, exempt and Non
GST)

Goods

(Auto populated from GSTR-1)

(1)

Value

CGST

SGST

(2)

(3)

(4)

Services
Note: To be auto-populated from Table 7 plus Table 8 plus Table 10 of GSTR-1
6.5 Exports (including deemed exports)

(Auto populated from GSTR-1)

(figures in Rs)

Description

Taxable Value

IGST

(1)

(2)

(3)

Goods
Without payment of GST
50

CGST
(4)

SGST
(5)

With Payment of GST

Services

Without payment of GST

With Payment of GST
Note: To be auto-populated from Table 11 of GSTR-1
6.6 Revision of supply invoices pertaining to previous tax period (including post sales
discounts or any clerical/other errors)

[Auto populated from GSTR1]

Invoice

Invoice

Differential Value

No

Date

(Plus or Minus)

(1)

(2)

IGST

CGST

SGST

(4)

(5)

(6)

(3)

(figures in Rs)

Additional
Tax
(7)

Goods
Services
Note: To be auto-populated from Table 9 of GSTR-1
6.7 Total tax liability on outward supplies

(Auto Populated from the Tables above)

(figures in Rs)

Value

IGST

CGST

SGST

Additional Tax

(1)

(2)

(3)

(4)

(5)

Goods
Services
Note: To be auto-populated from Tables 6.1 to 6.6 above of this Return

7. Inward supplies
7.1 Inter-State supplies received
State Code
(1)

Rate of Tax

(Auto-populated from GSTR2)

(Rate wise-Including Nil,

exempt and non-GST)

Value

IGST

(2)

(3)

(4)
51

ITC of IGST
available in
the current
month
(5)

(figures in Rs)

Addl Tax
(6)

Goods_Inputs
Capital goods
Services
Note: To be auto-populated from Table 4 plus Table 7 plus Table 9 of GSTR-2
7.2 Intra-State supplies received

(Auto populated from GSTR -2)

(figures in Rs)

Rate of Tax

(Rate wise-Including Nil,

exempt, compounding
dealer and non-GST)

(1)
Goods_ Inputs

Value

CGST

SGST

(2)

(3)

(4)

ITC-CGST
available in
current
month
(5)

ITC-SGST
available in
current
month
(6)

Capital Goods
Services
Note: To be auto-populated from Table 4 plus Table 7 plus Table 9 of GSTR-2
7.3 Imports

(Auto populated from GSTR -2)

(figures in Rs)

Assessable Value
(1)
Goods_ inputs

(2)

IGST

ITC- IGST available in

current month

(3)

(4)

Capital goods
Services
Note: To be auto-populated from Table 5 plus Table 6 of GSTR-2
7.4

Revision of purchase invoices pertaining to previous tax period (including post sales discounts
received or any clerical / other errors
( Auto populated from GSTR-2)

Differential Value (+/-)

(1)

CGST

SGST

(2)

(3)

Goods_ Inputs
52

IGST
(4)

(figures in Rs)

Additional Tax
(5)

Capital goods
Services
Note: To be auto-populated from Table 8 of GSTR-2
7.5 Total Tax liability on inward supplies on reverse charge

(figures in Rs)

Value

CGST

SGST

IGST

Additional Tax

(1)

(2)

(3)

(4)

(5)

Goods
Services
Note: To be auto-populated from Table 6 of GSTR-2
8 Total Tax liability for the month (Table 6.7 plus Table 7.5 of this Return)

(figures in Rs)

Value

CGST

SGST

IGST

Additional Tax

(1)

(2)

(3)

(4)

(5)

Goods
Services

9.

TDS credit received during the month ( Auto-populated from GSTR-2)

(figures in Rs)

GSTIN/ GDI/of
TDS deductor
(1)

TDS Certificate
No

Date
(3)

IGST

CGST

SGST

Rate

Tax

Rate

Tax

Rate

Tax

(4)

(5)

(6)

(7)

(8)

(9)

Note: To be auto-populated from Table 11 of GSTR-2

10. ITC received during the month (auto populated from ITC Ledger)
(figures in Rs)
53

IGST

11.

CGST

SGST

Rate

Tax

Rate

Tax

Rate

Tax

(2)

(3)

(4)

(5)

(6)

(7)

Tax, fine and penalty paid (auto-populated from cash and ITC ledger)
(figures in Rs)

S. No.

Description

(1)

1.

(2)

IGST

CGST

SGST

Addl Tax

(3)

(4)

(5)

(6)

ITC Reversal paid

(On account of adjustment)

2.

ITC Reversal paid

( On account of mismatch)

3.

Interest

4.
5.

Tax for previous Tax periods

Tax for Current Tax period

6.

Late fee

7.

Penalty
Debit Nos. in Ledger

1.

In Cash Ledger

2.

In ITC ledger

12. Refunds claim of excess ITC in specified cases and excess tax paid earlier
(1)
Refund of ITC accumulation claimed in specified
cases
Refund of excess amount of tax paid earlier
Refund from cash ledger
Bank Account Number*

CGST
(2)

SGST
(3)

IGST
(4)

*This should be one of the bank accounts mentioned in the GSTIN

Usual declaration
Signatures of Authorized Person
54

TAX Liability Ledger (Auto populated in real time)

(figures in Rs)

(1)
Opening Tax Liability
Tax liability arising out of return
Tax liability on account of mismatch of
invoices
Other tax liability
TDS Liability
Penalty
Fees
Interest
Less : Tax paid (cash plus ITC)

CGST

SGST

IGST

(2)

(3)

(4)

Closing balance

55

Addl Tax

Total

(5)

(6)

The heads for tax,

TDS and other
liability shall be
shown as drop down
items for facilitation

CASH LEDGER (updated on real time)

(figures in Rs)

Opening Balance

(1)

CGST

SGST

IGST

Addl Tax

Total

(2)

(3)

(4)

(5)

(6)

Amount deposited [Auto populated from CIN]

CIN .
CIN .
Amount of TDS Credit [Auto populated from
TDS Return of counterparty deductor]
Amount utilized for payment of tax
Outstanding liability from earlier period
For this tax period
Any other liability paid (indicate reference from
Tax liability register)
Amount utilised for payment of interest/penalty and other amount paid
Interest paid on delay in payment of tax
Fees paid for late filing of return
Others penalties paid
Other amount paid (selection)
Refund from cash ledger
Closing balance

56

ITC LEDGER (updated on real time)

(figures in Rs)

(1)

Opening Balance
ITC availed (including revision in invoices)

CGST
(2)

SGST
(3)

IGST
(4)

Total
(5)

[first 4 will be auto-populated]

Inputs
Capital goods
Services-received directly
Services credit received from ISD

Mismatched credit claimed

Disputed credit claimed
Credit claimed by a taxpayer on becoming
regular taxpayer
Any other ITC claimed (Please specify)
Credit utilized
ITC Reversal ( On account of adjustment)
ITC Reversal ( On account of mismatch)
ITC Revision for any reason
ITC Disallowed
Interest Liability related to Returns of
previous Tax period
Tax Liability of earlier Tax periods
Tax payment for the month [selection]
ITC_ refund under process/refund allowed
Other tax liability paid
Closing Balance

57

ANNEXURE-V

GSTR-4
Quarterly Return for Compounding Dealer

(To be furnished by 18th of the month succeeding the quarter)

1. GSTIN .

2. Name of the Taxpayer

3. Address

(S. No. 1, 2 and 3 shall be auto-populated on logging)

4. Period of Return
From. To.
5. Inward supplies including supplies received from unregistered traders
(figures in Rs)
GSTIN
of supplier

Invoice
No Date Value HSN/

Taxable
SAC* Value

IGST

Rate

Amt

CGST
Rate

(1)
(2) (3)
(4)
(6)
(5)
(7)
(8)
(9)
Other than supplies attracting reverse charge
Auto
populated
Shall be auto populated from counterparty GSTR1

Amt
(10)

SGST
Rate

(11)

Amt
(12)

Not auto
populated
(claimed)
Supplies attracting reverse charge ( including supplies received from unregistered dealer)
Auto

Shall be auto populated from own GSTR1

populated
Others
*

As per Para 3.1 (4) (iii) of the return report

6. Goods /Capital goods received from Overseas (Import of goods)

58

Addl Tax

Rate

(13)

Amt
(14)

(figures in Rs)
Bill of entry

IGST

No. Date Value HSN/

SAC*
(1)

(2)

(3)

(4)

Taxable

Rate

value
(5)

(6)

Amt
(7)

*at 8-digit level

7. Services received from a supplier located outside India (Import of services)

(figures in Rs)

No
(1)

8.
S.No.
(1)
1
2
3
9.

Date
(2)

Value

Invoice
SAC*

(3)

Assessable Value
(5)

(4)

IGST
Rate

Amt

(6)

(7)

As per Para 3.1 (4) (iii) of the return report

Outward Supplies made

(figures in Rs)

Nature of supplies
(2)
Intra-state supplies
Non GST Supplies
Exports

Amount
(3)

Tax Payable

(figures in Rs)

(1)
Tax payable as per return
Interest payable for delayed payment of Tax
Fees for late filing of return
Others
Total
59

IGST#

CGST#

SGST#

Compounding Tax

(2)

(3)

(4)

(5)

# Tax paid in respect of supplies attracting reverse charge and those received from
unregistered traders
10.

Details of Tax Payment

Cash Ledger Debit Entry No.

(1)
11.

(figures in Rs)

Date

IGST

(2)

(3)

CGST

SGST

(4)

(5)

Compounding Tax
(6)

Are you likely to cross composition limit before the date of next return: Y/N

Declaration:
(Signatures of Authorized Person)

60

ANNEXURE-VI

GSTR-5

RETURN FOR NON RESIDENT TAXPAYERS (FOREIGNERS)

(To be furnished on monthly basis by 20th of the month & within 7 days after expiry of
registration)

1. GSTIN .

2. Name of the Taxpayer

3. Address

(S. No. 1, 2 and 3 shall be auto-populated on logging)

4. Period of Return
5.

From. To.

Goods imported:
(figures in Rs.)

S.

Description

Bill of

Bill of

HSN

No.

of goods

Entry No.

Entry

Code*

UQC

Quantity

Value

IGST paid, if
any

Date
(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

* at 8-digit level

6.

Outward supplies made:

(figures in Rs.)

S.

GSTIN, if

No.

any

Invoice
No.

Date

Value

IGST
HSN *

Taxable

CGST

SGST

Rate

Amt

Rate

Amt

Rate

Amt

(8)

(9)

(10)

(11)

(12)

(13)

value
(1)

(2)

(3)

(4)

(5)

(6)

(7)
61

As per Para 3.1 (4) (iii) of the return report

7.

ITC availed on inputs and input services

(figures in Rs.)

S.

GSTIN of

No.

supplier

Invoice
No.

Date

Value

IGST

HSN/SAC*

Taxable

CGST

SGST

Rate

Amt

Rate

Amt

Rate

Amt

(8)

(9)

(10)

(11)

(12)

(13)

value
(1)

(2)

(3)

(4)

(5)

(6)

(7)

As per Para 3.1 (4) (iii) of the return report

8.

Tax paid
(figures in Rs.)

Description

Tax payable

ITC utilized

Tax paid in cash (after

(Table 6)
(1)

adjusting ITC)

(2)

(3)

(4)

IGST
CGST
SGST
Total

9.

Closing stock of Goods

S. No.

Description of

HSN*

UQC

Quantity

Value (Rs.)

goods
(1)

(2)

(3)

(4)

(5)

As per Para 3.1 (4) (iii) of the return report

Usual Declaration

Signature
62

(6)

ANNEXURE-VII
GSTR-6
RETURN FOR INPUT SERVICE DISTRIBUTOR

(To be furnished by 15th of the month)

(To be furnished by Input Service Distributor)

1.

GSTIN:

2.

Name of the Registered person:

3.

Period:

4.

From Registered taxpayers (to be auto-populated from counter party GSTR-1)

(S.No. 1 and 2 will be auto-populated on logging)

GSTIN
of supplier

Month

Year

(figures in Rs)

Invoice

IGST

CGST

No Date Value SAC Taxable Rate Amt

Value
(1)
(2) (3)
(4)
(7)
Other than supplies attracting reverse charge
Auto
populated

Rate

(8)

(11)

Amt
(12)

SGST
Rate

Amt

(13)

(14)

Total Tax
available as
ITC for
distribution
(16)

ITC
available
this month
for
distribution
(17)

Claimed
Supplies attracting reverse charge

5. Input Service Distribution

GSTIN of receiver
of credit

Invoice/Document No.
No.

(1)

(figures in Rs)

Date

(2)

(3)

63

ISD Credit distributed

CGST

SGST

IGST

(4)

(5)

(6)

6.

ISD Ledger
(figures in Rs)

(1)
Opening Balance
ITCs received*
ITC Reversal
ITC Distributed
Closing balance

CGST

SGST

IGST

Total

(2)

(3)

(4)

(5)

* To be auto-populated from table No. 4 above

Usual Declaration:

(Signatures of Authorized Person)

64

ANNEXURE-VIII

GSTR-7

TDS Return
(To be furnished by 10th of the month)

(To be furnished by person liable to deduct TDS)

1.

GSTIN/GST TDS IN:

..

2.

Name of dedutor :

..

(S.No. 1 and 2 will be auto-populated on logging)

3.

Return period:

4.

TDS details

Month.. Year..

(figures in Rs.)
GSTIN
of
supplier

Invoice
No

Date

CIN No.
Value

(2)

(3)

(4)

TDS_CGST

TDS_SGST

TDS_All Taxes

vide
which
TDS

(1)

TDS_IGST
Rate

Amt

Rate

Amt

Rate

Amt

Rate

(6)

(7)

(8)

(9)

(10)

(11)

(12)

Amt

paid
(5)

(13)

5 Other amount paid

(figures in Rs)

(1)
Interest on delayed payment of TDS
Fees for late filing of return
Others (pl specify)
Total

CGST A/c

SGST A/c

IGST A/c

(2)

(3)

(4)

CIN No

Declaration:
(Signatures of Authorized Person)
65

ANNEXURE-IX

GSTR-8
ANNUAL RETURN
[To be furnished by the 31st December of the next Financial Year]
1. GSTIN
2. Name of the Taxpayer .
(S. No. 1 and 2 will be auto-populated on logging)
3. Date of statutory Audit ..
4. Auditors
5. Details of expenditure:
(a)

Total value of purchases on which ITC availed (inter-State)

Goods
Sl. No.

Description

HSN Code

UQC

Quantity

Tax Rate

Taxable
Value

IGST
Credit

Additional
Tax paid

Services
Sl. No.

Description

Accounting
Code

Tax Rate

b) Total value of purchases on which ITC availed (intra-State)

Goods
66

Taxable
Value

IGST Credit

Sl.No Description

HSN

UQC Quantity Taxable

Code
Value

Tax Rate
CGST
SGST

Tax Credit
CGST
SGST

Services
Sl.No

Description

SAC

Tax Rate
CGST
SGST

Taxable

Tax Credit
CGST
SGST

Value

C) Total value of purchases on which ITC availed (Imports)

Goods
Sl.No.

Description

HSN
Code

UQC

Quantity

Tax Rate

CIF
Value

IGST

Custom
Duty
paid

Services
Sl.No.

Description

SAC

Tax Rate

(d) Other Purchases on which no ITC availed

Sl.No.
Goods/Services

Taxable Value IGST

Purchase Value

(e) Sales Returns

Sl.No

Goods

HSN Code

Taxable
Value

CGST

67

SGST

IGST

Additional Tax

(f) Other Expenditure (Expenditure other than purchases)

Sl. No.

Specify Head

Amount

6. Details of Income:
(a)Total value of supplies on which GST paid (inter-State Supplies)
Goods
Sl. No.

Description

HSN Code

Tax Rate

Taxable
Value

IGST

Additional
Tax

Services
Sl. No.

Description

Accounting
Code

Tax Rate

Taxable
Value

IGST

(b)Total value of supplies on which GST Paid (intra-State Supplies)

Goods
Sl.No

Description

HSN

Taxable

Code

Value

Tax Rate
CGST
SGST

Tax
CGST

SGST

Tax Rate
CGST
SGST

Tax
CGST

SGST

Services
Sl.No

Description

SAC

Taxable
Value

68

(c)Total value of supplies on which GST Paid (Exports)

Goods
Sl.No

Goods

HSN
Code

Tax Rate

FOB
Value

IGST

Services

SAC

Tax Rate

FOB Value

Custom Duty

Services
Sl.No

(d)Total value of supplies on which no GST Paid (Exports)

Goods
Sl.No

Goods

HSN
Code

Tax Rate

FOB
Value

Services

SA

Tax Rate

FOB Value

Services
Sl.No

(e) Value of Other Supplies on which no GST paid

Sl. No.

Goods/Services

Value

(f) Purchase Returns

Goods

69

IGST

Sl. No

Goods

HSN
Code

Taxable
Value

CGST

SGST

IGST

Additional Tax

Services
Sl. No

Services

SAC

Taxable
Value

CGST

SGST

IGST

(g) Other Income (Income other than from supplies)

Sl. No.

Specify Head

Amount

7 Return reconciliation Statement

A CGST
Sl. No

B SGST
Sl. No

Month

Tax
Paid

Tax Payable Difference

(As per
audited a/c)**

Interest

Penalty

Tax
Paid

Tax Payable Difference

(As per
audited a/c)**

Interest

Penalty

Total
Month

Total
C IGST

70

Sl. No. Month

Tax
Paid

Tax Payable (As

Tax
Paid

Tax Payable (As

Difference

Interest

Penalty

Difference

Interest

Penalty

per audited a/c)**

Total
D Additional Tax
Sl. No. Month

per audited a/c)**

Total

**

1. Presently the statutory auditor is not required to calculate the tax payable on account of CE and
ST.
2. Further there is bound to be difference in supply value when compared with the Taxable value
determined in accordance with the Valuation Rules (this may be on account of certain
permissible deductions from the supply value or on account of certain additions which may be
required to be made to arrive at the taxable value).
3. A reconciliation format (reconciling the supply value with the taxable value), therefore, is
required to be prescribed. Such a format can be prepared only after the GST law particularly the
valuation Rules are finalized.

8.
O Other Amounts@@
Arrears (Audit/Assessment etc.)
A
Sl. No. Details of Order

Tax Payable

Interest

Penalty

Current
Status of
the Order

Total
B
Refunds
Sl. No. Details of Claim

Date of Filing

Amount of
Refund

This may be divided into parts:i)

amount already paid / refund already received during the year,

ii)

amount payable / refund pending.

71

Current Status of
the claim

9.

Profit as Per the Profit and Loss Statement

Gross Profit

Profit after Tax

Net Profit

72