GOODS AND SERVICES TAX RULES, 2017 – RETURN FORMATS
GST
Dated:- 3-6-2017
GOODS AND SERVICES TAX RULES, 2017 – RETURN FORMATS
=============
Document 1GOODS AND SERVICES TAX RULES, 2017
RETURN FORMATS
1
List of Forms
Sr. No.
Form No.
Title of the Form
1
2
3
1.
GSTR-1
Details of outwards supplies of goods or services
2.
GSTR-1A
3.
GSTR-2
4.
GSTR-2A
5.
GSTR-3
6.
GSTR-3A
7.
GSTR-4
8.
GSTR-4A
9.
GSTR-5
10.
GSTR-5A
11.
GSTR-6
12.
GSTR-6A
13.
GSTR-7
Return for Tax Deduction at Source
14.
GSTR-7A
Tax Deduction at Source Certificate
15.
GSTR-8
16.
GSTR-11
Statement for Tax Collection at Source
Inward supplies statement for persons having Unique Identification
Number (UIN)
Details of auto drafted supplies of goods or services
Details of inward supplies of goods or services
Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient
Monthly return
Notice to return defaulter u/s 46
Quarterly return for registered persons opting composition levy
Auto drafted details for regist
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de through e-commerce operator
4B. Supplies attracting tax on reverse charge basis
4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs
2.5 lakh
Place of Supply
(State)
1
No.
2
Invoice details
Date
Rate
Value
Taxable
Value
3
4
5
6
Amount
Integrated Tax
7
Cess
8
5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
4
GSTIN of recipient
6. Zero rated supplies and Deemed Exports
Shipping bill/ Bill of
export
Invoice details
No. Date Value
No.
1
2
3
4
5
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
Integrated Tax
Date
6
Rate
Taxable value
Amt.
7
8
9
7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the
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an Nil rated/non-GST
supply)
3
Non-GST
supplies
4
5
9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4,
5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and
amendments thereof]
Details of original Revised details of document or details of Rate Taxable
Amount
Place of
document
original Debit/Credit Notes or refund
vouchers
Value
supply
GSTIN Inv. Inv. GSTIN Invoice Shipping bill Value
No. Date
No Date No.
Date
2 3
4
5 6 7
8
Integrated
Tax
Central State / UT Cess
Tax
Tax
9
10
11
12
13
14
15
16
9A. If the invoice/Shipping bill details furnished earlier were incorrect
9B. Debit Notes/Credit Notes/Refund voucher [original]
9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof]
10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax
periods in Table 7
Rate of tax
1
Total Taxable
value
2
Integrated Tax Central Tax
Amount
State/UT Tax
5
Cess
6
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d for which invoice has not been issued (tax amount to be added to
output tax liability)
11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State Supplies (Rate Wise)
11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in
Table Nos. 4, 5, 6 and 7
11B (1). Intra-State Supplies (Rate Wise)
11B (2). Inter-State Supplies (Rate Wise)
II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish
revised information]
Month
Amendment relating to information furnished in S.
No.(select)
11A(1) 11A(2) 11B(1) 11B(2)
12. HSN-wise summary of outward supplies
Sr. No. HSN Description UQC Total
(Optional if
HSN is
provided)
Quantity
Total
value
Total
Taxable
Value
Amount
1
2
3
4
5
6
7
9
Integrated Central State/UT
Tax
Tax
Tax
8
Cess
10
11
Sr.
No.
13. Documents issued during the tax period
힘ì„
Nature of document
Sr. No.
From
Το
Total
number
Cancelled
Net issued
1
2
3
4
5
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State)
f. B to B:
From one registered person to another registered person
g. B to C:
From registered person to unregistered person
2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter
of the current financial year shall be reported in the preliminary information in Table 3. This
information would be required to be submitted by the taxpayers only in the first year. Quarterly
turnover information shall not be captured in subsequent returns. Aggregate turnover shall be
auto-populated in subsequent years.
4. Invoice-level information pertaining to the tax period should be reported for all supplies as
under:
(i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise,
should be uploaded in Table 4, including supplies attracting reverse charge and those
effected through e-commerce operator. Outwards supply i
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n of B to C Large invoices and other information shall be similar
to Table 4. The Place of Supply (POS) column is mandatory in this table.
7. Table 6 to capture information related to:
9
(i) Exports out of India
(ii) Supplies to SEZ unit/ and SEZ developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping
bill details are not available, Table 6 will still accept the information. The same can be updated
through submission of information in relation to amendment Table 9 in the tax period in which
the details are available but before claiming any refund / rebate related to the said invoice. The
detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed
by number of shipping bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported
by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported
also by DTA u
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ise;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made
through e-commerce operator attracting collection of tax at source and Table 7A (2) to
capture supplies made through e-commerce operator attracting collection of tax at source
out of gross supplies reported in Table 7A (1);
(v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-
commerce operator attracting collection of tax at source and Table 7B (2) to capture
supplies made through e-commerce operator attracting collection of tax at source out of
gross supplies reported in Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
13. Table 9 to capture information of:
(i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in
Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports
reported in Table 6;
10
10
(ii) Information to be captured rate-wise;
(iii) It also captures origi
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cludes information in Table 11B
for adjustment of tax paid on advance received and reported in earlier tax periods against
invoices issued in the current tax period. The details of information relating to advances would
be submitted only if the invoice has not been issued in the same tax period in which the advance
was received.
16. Summary of supplies effected against a particular HSN code to be reported only in summary
table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to
provide information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having annual
turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level
for taxpayers having annual turnover above Rs. 5.00 Cr.
11
Form GSTR-1A
[See Rule -]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6)
1.
GSTIN
2.
(a) Legal name of the registered person
Year
Month
(b) Trade name, if any
3. Tax
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/
Cess
Tax
Tax
UT Tax
12345678910 11 12 13 14
12
13
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom and in case of any reduction in output tax
liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Signatory
Date
/Status..
13
Signatures
Name of Authorized
Designation
1. GSTIN
Form GSTR-2
[See Rule…..]
Details of inward supplies of goods or services
2. (a) Legal name of the registered person
(b) Trade name, if any
Year
Month
Auto populated
Auto populated
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
(Amount in Rs. for all Tables)
Amount of Tax
Place of Whether input
supply or input
Amount of ITC available
GSTIN Invoice details Rate Taxable
of
value
supplier
No Date Value
tax
Integrated Central State/ CESS
Tax UT
Tax
1 2 3
5
6
7
8
(Name service/Capital In
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ery)/
Tax
Ineligible for
2
3
5
ITC
9
10
11
5A. Imports
5B. Received from SEZ
Port code +No of BE=13 digits
Assessable Value
6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5
[including debit notes/credit notes issued and their subsequent amendments]
Details of
Revised details of Rate Taxable
original invoice
invoice
value
/Bill of entry No
Amount
Place Whether
of input or
supply
Amount of ITC available
input
service/
Cess
GSTIN No. Date GSTIN No. Date Value
Integrated Central State/UT Cess
Integrated Central/State/UT
Tax
Tax
Tax
Capital
Tax Tax Tax
goods/
Ineligible
for ITC)
2 3
4
5 6
7
8
9
10
11
12
13
14
15
16
17
18
19
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]-If
details furnished earlier were incorrect
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details
furnished
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ply
Rate
Gross
Advance
Paid
Place of supply
(Name of State)
Integrated
Tax
Central Tax
1
2
3
4
5
Amount
State/UT Tax
Cess
6
7
(I)
10A.
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter-State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [
reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
16
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]
Amendment relating to information furnished in S.
Month
No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to or
Amount of ITC
1
A. Information for the current tax period
(a) Amount in terms of rule 2(2) of ITC Rules
(b)
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ty on mismatched credit notes
Add
Add
Reclaim on account of rectification of mismatched invoices/debit
(c)
Reduce
notes
(d)
Reclaim on account of rectification of mismatched credit note
Reduce
(e)
Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted with tax on
supplies made in current tax period
Reduce
13. HSN summary of inward supplies
Sr. No. HSN Description UQC Total Total Total Amount
17
(Optional
if HSN is
furnished)
Quantity value
Taxable
Value
Integrated Central State/UT
Tax
Tax
Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom
Place:
Date:
Signatures.
Name of Authorized Signatory
Designation/Status…
18
Instructions –
1. Terms used:
a. GSTIN:
Goods and Services Tax Identification Number
Unique Identity Number
Harmonize
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to
avail credit or not and if he is eligible to avail credit, then the amount of eligible credit
against the tax mentioned in the invoice needs to be filed;
The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier)
if he is in possession of invoices and have received the goods or services;
Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (POS) to be captured
always except in case of supplies received from registered person, where it is required only if the
same is different from the location of the recipient;
(viii) Recipient will have the option to accept invoices auto populated as well as add invoices,
pertaining to reverse charge only when the time of supply arises in terms of section 12 or
13 of the Act; and
(ix)
Recipient tax payer is required to declare in Column No. 12 whether the inward supplies
are inputs or input services or capital goods (including plant and machinery).
19
3. Details relatin
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ine the eligibility as well as the amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns
are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated
in the Electronic Credit Ledger on submission of its return in Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business
purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it
including adjustments against invoices issued should be reported in Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability
due to rectification of mismatch on account of filing of GSTR-3 of the immediately preceding
tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
20
FORM GSTR-2A
[See Rule…..]
Deta
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ate)
GSTIN No. Date GSTIN No. Date Value
Integrated Central State/UT Cess
Tax
Tax
Tax
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21
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
1
ISD Invoice-eligible ITC
ISD Invoice-ineligible ITC
ISD Credit note -eligible ITC
ISD Credit note ineligible ITC
ISD document details
No.
Date
Integrated Tax
2
3
4
PART-C
7. TDS and TCS Credit (including amendments thereof) received
ITC amount involved
Central Tax
5
State/
Cess
UT Tax
6
7
GSTIN of Deductor /
GSTIN of e-
Amount
Amount
received Sales Return Net Value
Commerce Operator
Gross
Integrated
Tax
Central Tax
State Tax /UT Tax
Value
1
7A. TDS
2
3
4
5
6
7
7B.
TCS
222
22
1.
GSTIN
2.
(a) Legal name of the registered person
(b)
Trade name, if any
Form GSTR-3
[See Rule
-]
Monthly return
Year
Month
Auto Populated
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
3.
Turnover
Sr.
Type of Turnover
Amount
No.
1
2
3
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on p
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or attracting TCS [Rate
wise]
GSTIN of e-commerce operator
4.3 Tax effect of amendments made in respect of outward supplies
Rate
Net differential value
Amount of Tax
Integrated tax Central Tax
State/UT Tax
Cess
3
4
5
6
1
2
(I)
Inter-State supplies
A
wise]
Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate
B
Zero rated supply made with payment of Integrated Tax [Rate wise]
C
Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
(II)
Intra-state supplies
A
Taxable supplies (other than reverse charge) [Rate wise]
B
Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of tax
Taxable Value
Amount of tax
1
2
Integrated Tax
3
Central Tax
4
State/UT tax
5
C
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ut tax for mismatch and other reasons
Description
Add to or
reduce from
output
liability
Integrated
tax
Amount
Central
State /
CESS
tax
UT tax
1
2
3
4
5
(a)
ITC claimed on mismatched/duplication of
invoices/debit notes
Add
(b)
Tax liability on mismatched credit notes
Add
(c)
Reclaim on rectification of mismatched invoices/Debit
Notes
Reduce
(d)
Reclaim on rectification of mismatch credit note
Reduce
Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted
with tax on supplies made in current tax period
Reduce
(g)
Input Tax credit reversal/reclaim
Add/Reduce
25
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated tax
Central tax
State/UT Tax
CESS
2
3
4
5
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit Reversal/reclaim
8D. On account of mismatch/ rectification /other
reasons
9. Credit of TDS and TCS
(a)
(b)
TDS
TCS
Amount
Integrated tax
Central tax
S
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nt Paid
3
Description
Tax
Interest
2
3
Penalty
4
Fee
Other
5
6
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and
submissions of return]
Description
Tax paid in
cash
Tax paid through ITC
Interest
Late fee
Integrated tax
Central Tax
State/UT Tax Cess
1
(b) Central Tax
(c) State/UT Tax
(d) Cess
2
3
4
5
6
7
8
(a) Integrated tax
27
27
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorized Signatory
Name of Authorized Signatory
Designation/Status..
28
Instructions:
1. Terms Used :-
a) GSTIN:
b) TDS:
c) TCS:
Goods and Services Tax Identification Number
Tax Deducted at source
Tax Collected at source
2. GSTR 3 can be generated only when GSTR-1 and
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11. GSTR-3 filed without discharging complete liability will not be treated as valid return.
12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the
remaining liability, then he has to file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period
have been discharged.
14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on
filing of valid GSTR 3.
29
29
Form GSTR – 3A
[See rule -]
Reference No:
To
GSTIN
Name
Address
Notice to return defaulter u/s 46 for not filing return
Tax Period –
Type of Return –
Date:
Being a registered taxpayer, you are required to furnish return for the supplies made or received and to
discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not
filed the said return till date.
2. You are, therefore, requested to furnish the s
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.
3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15
days failing which your tax liability for the aforesaid tax period will be determined in accordance with the
provisions of the Act based on the relevant material available with or gathered by this office. Please note that
in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment
order.
Signature
Name
Designation
30
Form GSTR-4
[See Rule…..]
Quarterly return for registered person opting for composition levy
Year
Quarter
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
3.
(a)
Aggregate Turnover in the preceding Financial Year
(b) Aggregate Turnover – April to June, 2017
4. Inward supplies including supplies on which tax is to be paid on reverse charge
GSTIN
of
Inv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
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otes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
31
6. Tax on outward supplies made (Net of advance and goods returned)
Rate of tax
1
Turnover
2
Composition tax amount
Central Tax
3
State/UT Tax
4
7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
Quarter
Rate
Original details
Revised details
Turnover
Central Tax
State/UT tax
Turnover
Central Tax
State/UT Tax
1
2
3
4
5
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Advance
Place of supply
(Name of State)
Amount
1
Paid
2
Integrated Tax Central Tax
State/ UT Tax
Cess
3
4
5
6
7
(II)
8A.
Information for the current quarter
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has
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For full text:-Visit the Source
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d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax /interest payment [to be populated after payment of tax and submissions of
return]
Description
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
Interest
2
3
Late fee
4
Verification (by authorized signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom
Place
Signature of Authorized Signatory
Name of Authorized Signatory
33
Date
Instructions:
1. Terms used:
Designation/Status..
(a) GSTIN:
(b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant
tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first
quarter of the current financial year shall be reported in the preliminary inform
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ecipient.
5. Table 5 to capture amendment of information provided in earlier tax periods as well as
original amended information of debit or credit note received, rate-wise. Place of Supply
(POS) to be reported only if the same is different from the location of the recipient. While furnishing
information the original debit/credit note, the details of invoice shall be mentioned in the
first three columns, While furnishing revision of a debit note/credit note, the details of
original debit/credit note shall be mentioned in the first three columns of this Table,
6. Table 6 to capture details of outward supplies including advance and net of goods returned
during the current taxperiod.
7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous
returns.
8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it
including adjustments against invoices issued to be reported in Table 8.
9. TDS credit would be auto-populated in
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
of
supply
(Name of
State)
Integrated Central State/UT
Tax
Tax
Tax
Cess
123456789 10 11 12 13 14
5. TDS Credit received
GSTIN of deductor Gross value
Amount of tax
Central Tax
State/UT Tax
2
3
4
35
1. GSTIN
Form GSTR-5
(See Rule….)
Return for Non-resident taxable person
Year
Month
Auto Populated
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Auto Populated
(c) Validity period of registration
Auto Populated
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry
Rate
No.
Date
Value
1
2
3
4
Taxable
value
5
Amount
Integrated Tax
6
Cess
7
Amount of ITC available
Integrated Tax Cess
8
4. Amendment in the details furnished in any earlier return
Original details
Revised details
Differential ITC
(+/_)
Bill of entry
Bill of entry
Rate Taxable
Amount
value
No
Date
No
Date Value
Integrated
Tax
Amount of ITC
available
Cess Integrated Cess Integrated Cess
Tax
tax
1
2
3
4
5
6
7
8
9
10
11
12
13
5. Taxable outward sup
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
s thereof]
Details of original
document
Revised details of document or Rate Taxable
Amount
details of original
Value
Place of
supply
Debit/Credit Notes
GSTIN No. Date
GSTI No. Date Value
Integrated Central
N
Tax
Tax
State / Cess
UT Tax
2
3
4
5
7
8
9
10
11
12
13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7
Rate of tax
1
Total taxable
value
Amount
Integrated Tax
Central Tax
State/UT Tax
Cess
2
Tax period for which the details are being revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)
3
37
4
5
6
10. Total tax liability
Rate of Tax
Amount of tax
Taxable value
2
Integrated Tax
3
Central Tax
State/UT Tax
CESS
4
5
6
1
10A. On account of outward supply
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
s
4
5
6
38
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorized Signatory
Name of Authorized Signatory
Designation/Status…
39
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
f. B to B:
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
g. B to C:
From registered person to unregistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
3. The details in GSTR-5 should be furnished by 20th of the month succeeding the relevant tax period or
within 7 days from the last date of the registration whichever is earlier.
4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer h
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
State invoices where invoice value is more than 2.5 lakhs” reported in the previous tax
period; and
iii. Original Debit and credit note details and its amendments.
9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies
where invoice value is more than Rs 250000/-.
10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and
negative ITC on account of amendment to import of goods in the current tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the
respective ledgers.
40
40
Form GSTR-5A
(See Rule -)
Details of supplies of online information and database access or retrieval services by a person located
outside India made to non-taxable persons in India
1.
GSTIN of the supplier-
2.
(a) Legal name of the registered person –
3.
(b) Trade name, if any –
Name of the Authorised representative in India filing the return
4.
Period:
Month –
Year –
5
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Name of Authorized Signatory
42
42
Designation/Status
Form GSTR-6
[See Rule…..]
Return for input service distributor
GSTIN
1.
2.
(a)
(b)
Legal name of the registered person
Trade name, if any
3. Input tax credit received for distribution
Year
Month
GSTIN
of
supplier
Invoice details
No
Date Value
Rate
Taxable
value
(Amount in Rs. for all Tables)
Amount of Tax
Integrated tax Central Tax
State/UT
Tax
CESS
1
2
3
4
5
6
7
8
9
10
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
(a) Total ITC available for distribution
(b) Amount of eligible ITC
(c) Amount of ineligible ITC
Integrated tax
2
5. Distribution of input tax credit reported in Table 4
GSTIN of recipient/State, if
recipient is unregistered
1
Central Tax
3
State/UT Tax
CESS
4
5
ISD invoice
Distribution of ITC by ISD
No.
Date
Integrated Tax
Central Tax
State/UT
Tax
CESS
2
3
4
5
6
7
5A. Distribution of the amount of eligible ITC
5B. Distribution of the amount of ineligible ITC
43
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
istribution of the amount of ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit distribution
Re-distribution of input tax credit to the correct recipient
GSTIN ISD invoice detail
ISD credit
of
note
original No.
recipient
Date
No
Date
GSTIN
of new
recipient
ISD invoice
Input tax credit redistributed
No.
Date Integrated Central
State
CESS
Tax
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
12
9A. Distribution of the amount of eligible ITC
9B. Distribution of the amount of ineligible ITC
44
10. Late Fee
On account of
1
Central Tax
2
State/UT tax
3
Debit Entry No.
4
Late fee
11. Refund claimed from electronic cash ledger
Description
1
(a) Central Tax
(b)
State/UT Tax
Bank Account Details (Drop Down)
Fee
Other
2
3
Debit Entry Nos.
4
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature of Au
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
duce the ITC distributed earlier to its registered recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.
46
46
Form GSTR-6A
[See Rule…..]
Details of supplies auto-drafted from
(Auto-drafted from GSTR-1)
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
Year
Month
(Amount in Rs. for all Tables)
GSTIN
of supplier
Invoice details Rate Taxable
Amount of Tax
value
No Date Value
1
2
3
4
5
6
Integrated tax
7
Central Tax
State/UT Tax
8
9
Cess
10
4. Debit/Credit notes (including amendments thereof) received during current tax period
Details of original document
Revised details of document or details of Debit/Credit Note
GSTIN of No. Date
supplier
GSTIN of No. Date Value Rate Taxable
supplier
Amount of tax
value Integrated Central
tax
Tax
State/
UT Tax
Cess
1
2
3
4
5 6
7
8 9
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rated tax
(b) Central Tax
(c) State/UT Tax
(II) Late fee
(a)
Central tax
(b) State / UT tax
Amount payable
Amount paid
2
3
48
7. Refund claimed from electronic cash ledger
Description
Tax
2
Interest
3
Penalty
Fee
Other
Debit Entry Nos.
5
6
7
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of tax
and submissions of return]
Description
1
(b) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Tax paid in cash
2
Interest
3
Late fee
4
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature of Authorized Signatory
Name of Authorized Signatory
Designation/Status…
49
49
Instructions –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. TDS: Tax Deducted at Source
2. Table 3 to c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es)
GSTIN of
the
supplier
Gross value of
supplies made
1
2
Amount of tax collected at source
Value of
supplies
Net amount liable
for TCS
Integrated Tax
Central Tax
State/UT Tax
returned
3
4
5
6
7
3A. Supplies made to registered persons
3B. Supplies made to unregistered persons
4. Amendments to details of supplies in respect of any earlier statement
Original details
Revised details
Month
GSTIN of GSTIN
supplier of
supplier
Gross value of
supplies made
Details of supplies made which attract
TCS
Value of
supply
returned
Amount of tax collected at source
Net
amount
liable for
Integrated
Tax
Central State/UT Tax
Tax
TCS
1
2
3
4
5
6
7
8
9
4A. Supplies made to registered persons
4B. Supplies made to unregistered persons
5. Details of interest
On account of
Amount in
default
Amount of interest
1
2
Integrated Tax
3
Central Tax
4
State/UT Tax
5
Late payment of TCS amount
52
6. Tax payable and paid
Description
Integrated Tax
Central Tax
State UT Tax
7. Interest payable and paid
Description
1
(a)
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ull TCS liability has been discharged.
3. TCS liability will be calculated on the basis of table 3 and table 4.
4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax
period has been discharged.
5. Cash ledger will be debited for the refund claimed from the said ledger.
6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8.
7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier.
54
Form GSTR -11
[See Rule -]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
Year
Month
(Amount in Rs. for all Tables)
GSTIN
of
supplier
Invoice/Debit
Note/Credit Note
Rate
Taxable
value
Amount of Tax
details
No
Date Value
Integrated
Central
tax
Tax
1
3
5
6
7
8
State/
UT Tax
9
CESS
10
3A. Invoices received
3B. Debit/Credit Note received
4. Refund amount
I
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =