Thanks to visit codestin.com
Credit goes to www.scribd.com

Scribd
Upload
10 views3 pages

GSTR Forms Guide for Taxpayers

GSTR forms in India are categorized based on the type of taxpayer and transaction, with each form serving a specific purpose. Key forms include GSTR-1 for outward supplies, GSTR-3B for summary returns, and GSTR-9 for annual returns. The document outlines who should file each form, what it covers, and its frequency.

Uploaded by

help.ghenterprisesinc1
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
10 views3 pages

GSTR Forms Guide for Taxpayers

GSTR forms in India are categorized based on the type of taxpayer and transaction, with each form serving a specific purpose. Key forms include GSTR-1 for outward supplies, GSTR-3B for summary returns, and GSTR-9 for annual returns. The document outlines who should file each form, what it covers, and its frequency.

Uploaded by

help.ghenterprisesinc1
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 3

GSTR Forms Overview

GSTR (Goods and Services Tax Return) forms in India have different categories, each serving a

specific purpose depending on the type of taxpayer and the transaction. Here's a list of GSTR forms

with a brief overview:

1. GSTR-1 (Outward Supplies)

- Who should file: All regular taxpayers.

- What it covers: Details of outward supplies of goods or services.

- Frequency: Monthly/Quarterly.

2. GSTR-2 (Inward Supplies - Suspended as of now)

- Who should file: Regular taxpayers.

- What it covers: Details of inward supplies (purchases).

- Status: Suspended.

3. GSTR-3B (Summary Return)

- Who should file: All regular taxpayers.

- What it covers: Summary of outward and inward supplies, tax payable.

- Frequency: Monthly.

4. GSTR-4 (For Composition Scheme Taxpayers)

- Who should file: Taxpayers under the composition scheme.

- What it covers: Quarterly return with details of inward and outward supplies.

- Frequency: Annually.
5. GSTR-5 (Non-Resident Taxable Person)

- Who should file: Non-resident taxable persons.

- What it covers: Details of sales and purchases by a non-resident taxpayer.

6. GSTR-6 (Input Service Distributors - ISD)

- Who should file: Input Service Distributors.

- What it covers: Input tax credit (ITC) received and distributed.

7. GSTR-7 (TDS Deductor)

- Who should file: Those required to deduct TDS under GST.

- What it covers: TDS details like deduction, liability, etc.

8. GSTR-8 (E-Commerce Operators)

- Who should file: E-commerce operators who collect tax at source (TCS).

- What it covers: Details of supplies made through the platform and tax collected.

9. GSTR-9 (Annual Return)

- Who should file: Regular taxpayers.

- What it covers: Annual details of inward and outward supplies, ITC claimed, taxes paid, and

other relevant details.

10. GSTR-9C (Audit Form)

- Who should file: Taxpayers with annual turnover exceeding Rs. 2 crores.

- What it covers: A reconciliation statement between GSTR-9 and audited financial statements.

11. GSTR-10 (Final Return)


- Who should file: Taxpayers whose registration has been cancelled or surrendered.

- What it covers: Final details of supplies and tax liability.

12. GSTR-11 (For UIN Holders)

- Who should file: Persons with a Unique Identification Number (UIN), like embassies.

- What it covers: Refund claim on inward supplies.

Which one to learn step-by-step?

- GSTR-1: Crucial for businesses making outward supplies.

- GSTR-3B: Important for managing monthly compliance.

- GSTR-9: For annual compliance.

You might also like