Returns Under GST
In GST, returns are self-assessed by the registered persons. A taxable person can take help of GST Practitioner in filing returns etc. He can file return through GST Suvidha Providers (GSP).
Types of GST Returns:
(a) GSTR-1:
GSTR-1 requires the taxpayer to furnish details of outward supplies or sales.
(b) GSTR-2:
GSTR -2 requires furnishing details of inward supplies or purchases.
(c) GSTR-3:
GSTR-3 requires furnishing monthly return.
(d) GSTR -4:
GSTR-4 Returns to be filed by Composition Tax Payers.
(e) GSTR-5:
GSTR-5 Returns to be filed by Foreign Non-Resident Taxpayer.
(f) GSTR-6:
GSTR-6 Returns to be filed by an Input Service Distributor.
(g) GSTR-7:
GSTR-7 Returns to be filed by a Tax Deductor.
(h) GSTR-8:
GSTR-8 Statement for Tax Collection at Source.
(i) GSTR-9:
GSTR-9 Annual Return
(j) GSTR-10:
GSTR-10 Final Return
(k) GSTR-11:
GSTR-11 Inward supplies statement for persons having Unique identification Number (UIN).
(l) GST-3B:
GST-3B Summary Return for the month of July and August.
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Disclaimer: This information is updated till 15 July 2017.
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