GOODS AND SERVICES TAX RULES, 2017 – RETURN FORMATS
GST
Dated:- 3-6-2017
GOODS AND SERVICES TAX RULES, 2017 – RETURN FORMATS
\n=============
\nDocument 1GOODS AND SERVICES TAX RULES, 2017
\nRETURN FORMATS
\n1
\nList of Forms
\nSr. No.
\nForm No.
\nTitle of the Form
\n1
\n2
\n3
\n1.
\nGSTR-1
\nDetails of outwards supplies of goods or services
\n2.
\nGSTR-1A
\n3.
\nGSTR-2
\n4.
\nGSTR-2A
\n5.
\nGSTR-3
\n6.
\nGSTR-3A
\n7.
\nGSTR-4
\n8.
\nGSTR-4A
\n9.
\nGSTR-5
\n10.
\nGSTR-5A
\n11.
\nGSTR-6
\n12.
\nGSTR-6A
\n13.
\nGSTR-7
\nReturn for Tax Deduction at Source
\n14.
\nGSTR-7A
\nTax Deduction at Source Certificate
\n15.
\nGSTR-8
\n16.
\nGSTR-11
\nStatement for Tax Collection at Source
\nInward supplies statement for persons having Unique Identification
\nNumber (UIN)
\nDetails of auto drafted supplies of goods or services
\nDetails of inward supplies of goods or services
\nDetails of supplies auto drafted from GSTR-1 or GSTR-5 to recipient
\nMonthly return
\nNotice to return defaulter u\/s 46
\nQuarterly return for registered persons opting composition levy
\nAuto drafted details for regist<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n de through e-commerce operator = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an Nil rated\/non-GST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d for which invoice has not been issued (tax amount to be added to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n State) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n of B to C Large invoices and other information shall be similar = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ise; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cludes information in Table 11B = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ery)\/ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ply = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ty on mismatched credit notes = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ine the eligibility as well as the amount eligible as ITC. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ate) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or attracting TCS [Rate = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ut tax for mismatch and other reasons = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt Paid = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 11. GSTR-3 filed without discharging complete liability will not be treated as valid return. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n otes\/Credit Notes [amendment of debit notes\/credit notes furnished in earlier tax periods] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d) Cess = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ecipient. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s thereof] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n State invoices where invoice value is more than 2.5 lakhs\u201d reported in the previous tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Name of Authorized Signatory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n istribution of the amount of ineligible ITC = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n duce the ITC distributed earlier to its registered recipients units. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rated tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ull TCS liability has been discharged. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GOODS AND SERVICES TAX RULES, 2017 – RETURN FORMATS GSTDated:- 3-6-2017GOODS 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. … Continue reading “GOODS AND SERVICES TAX RULES, 2017 – RETURN FORMATS”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3543","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3543","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3543"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3543\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n4B. Supplies attracting tax on reverse charge basis
\n4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
\nGSTIN of e-commerce operator
\n5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs
\n2.5 lakh
\nPlace of Supply
\n(State)
\n1
\nNo.
\n2
\nInvoice details
\nDate
\nRate
\nValue
\nTaxable
\nValue
\n3
\n4
\n5
\n6
\nAmount
\nIntegrated Tax
\n7
\nCess
\n8
\n5A. Outward supplies (other than supplies made through e-commerce operator, rate wise)
\n5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise)
\nGSTIN of e-commerce operator
\n4
\nGSTIN of recipient
\n6. Zero rated supplies and Deemed Exports
\nShipping bill\/ Bill of
\nexport
\nInvoice details
\nNo. Date Value
\nNo.
\n1
\n2
\n3
\n4
\n5
\n6A. Exports
\n6B. Supplies made to SEZ unit or SEZ Developer
\n6C. Deemed exports
\nIntegrated Tax
\nDate
\n6
\nRate
\nTaxable value
\nAmt.
\n7
\n8
\n9
\n7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupply)
\n3
\nNon-GST
\nsupplies
\n4
\n5
\n9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4,
\n5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and
\namendments thereof]
\nDetails of original Revised details of document or details of Rate Taxable
\nAmount
\nPlace of
\ndocument
\noriginal Debit\/Credit Notes or refund
\nvouchers
\nValue
\nsupply
\nGSTIN Inv. Inv. GSTIN Invoice Shipping bill Value
\nNo. Date
\nNo Date No.
\nDate
\n2 3
\n4
\n5 6 7
\n8
\nIntegrated
\nTax
\nCentral State \/ UT Cess
\nTax
\nTax
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n9A. If the invoice\/Shipping bill details furnished earlier were incorrect
\n9B. Debit Notes\/Credit Notes\/Refund voucher [original]
\n9C. Debit Notes\/Credit Notes\/Refund voucher [amendments thereof]
\n10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax
\nperiods in Table 7
\nRate of tax
\n1
\nTotal Taxable
\nvalue
\n2
\nIntegrated Tax Central Tax
\nAmount
\nState\/UT Tax
\n5
\nCess
\n6<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\noutput tax liability)
\n11A (1). Intra-State supplies (Rate Wise)
\n11A (2). Inter-State Supplies (Rate Wise)
\n11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in
\nTable Nos. 4, 5, 6 and 7
\n11B (1). Intra-State Supplies (Rate Wise)
\n11B (2). Inter-State Supplies (Rate Wise)
\nII Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish
\nrevised information]
\nMonth
\nAmendment relating to information furnished in S.
\nNo.(select)
\n11A(1) 11A(2) 11B(1) 11B(2)
\n12. HSN-wise summary of outward supplies
\nSr. No. HSN Description UQC Total
\n(Optional if
\nHSN is
\nprovided)
\nQuantity
\nTotal
\nvalue
\nTotal
\nTaxable
\nValue
\nAmount
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n9
\nIntegrated Central State\/UT
\nTax
\nTax
\nTax
\n8
\nCess
\n10
\n11
\nSr.
\nNo.
\n13. Documents issued during the tax period
\n\u00ed\u017e\u02dc\u00ec\u009d\u201e
\nNature of document
\nSr. No.
\nFrom
\n\u00ce\u00a4\u00ce\u00bf
\nTotal
\nnumber
\nCancelled
\nNet issued
\n1
\n2
\n3
\n4
\n5\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nf. B to B:
\nFrom one registered person to another registered person
\ng. B to C:
\nFrom registered person to unregistered person
\n2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant tax period.
\n3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter
\nof the current financial year shall be reported in the preliminary information in Table 3. This
\ninformation would be required to be submitted by the taxpayers only in the first year. Quarterly
\nturnover information shall not be captured in subsequent returns. Aggregate turnover shall be
\nauto-populated in subsequent years.
\n4. Invoice-level information pertaining to the tax period should be reported for all supplies as
\nunder:
\n(i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise,
\nshould be uploaded in Table 4, including supplies attracting reverse charge and those
\neffected through e-commerce operator. Outwards supply i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto Table 4. The Place of Supply (POS) column is mandatory in this table.
\n7. Table 6 to capture information related to:
\n9
\n(i) Exports out of India
\n(ii) Supplies to SEZ unit\/ and SEZ developer
\n(iii) Deemed Exports
\n8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping
\nbill details are not available, Table 6 will still accept the information. The same can be updated
\nthrough submission of information in relation to amendment Table 9 in the tax period in which
\nthe details are available but before claiming any refund \/ rebate related to the said invoice. The
\ndetail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed
\nby number of shipping bill.
\n9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported
\nby SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported
\nalso by DTA u<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made
\nthrough e-commerce operator attracting collection of tax at source and Table 7A (2) to
\ncapture supplies made through e-commerce operator attracting collection of tax at source
\nout of gross supplies reported in Table 7A (1);
\n(v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-
\ncommerce operator attracting collection of tax at source and Table 7B (2) to capture
\nsupplies made through e-commerce operator attracting collection of tax at source out of
\ngross supplies reported in Table 7B (1); and
\n(vi) Table 7B to capture information State wise and rate wise.
\n13. Table 9 to capture information of:
\n(i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in
\nTable 5 and Supplies involving exports\/ SEZ unit or SEZ developer\/ deemed exports
\nreported in Table 6;
\n10
\n10
\n(ii) Information to be captured rate-wise;
\n(iii) It also captures origi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfor adjustment of tax paid on advance received and reported in earlier tax periods against
\ninvoices issued in the current tax period. The details of information relating to advances would
\nbe submitted only if the invoice has not been issued in the same tax period in which the advance
\nwas received.
\n16. Summary of supplies effected against a particular HSN code to be reported only in summary
\ntable. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to
\nprovide information about description of goods.
\n17. It will be mandatory to report HSN code at two digits level for taxpayers having annual
\nturnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level
\nfor taxpayers having annual turnover above Rs. 5.00 Cr.
\n11
\nForm GSTR-1A
\n[See Rule -]
\nDetails of auto drafted supplies
\n(From GSTR 2, GSTR 4 or GSTR 6)
\n1.
\nGSTIN
\n2.
\n(a) Legal name of the registered person
\nYear
\nMonth
\n(b) Trade name, if any
\n3. Tax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCess
\nTax
\nTax
\nUT Tax
\n12345678910 11 12 13 14
\n12
\n13
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
\nmy knowledge and belief and nothing has been concealed therefrom and in case of any reduction in output tax
\nliability the benefit thereof has been\/will be passed on to the recipient of supply.
\nPlace
\nSignatory
\nDate
\n\/Status..
\n13
\nSignatures
\nName of Authorized
\nDesignation
\n1. GSTIN
\nForm GSTR-2
\n[See Rule…..]
\nDetails of inward supplies of goods or services
\n2. (a) Legal name of the registered person
\n(b) Trade name, if any
\nYear
\nMonth
\nAuto populated
\nAuto populated
\n3. Inward supplies received from a registered person other than the supplies
\nattracting reverse charge
\n(Amount in Rs. for all Tables)
\nAmount of Tax
\nPlace of Whether input
\nsupply or input
\nAmount of ITC available
\nGSTIN Invoice details Rate Taxable
\nof
\nvalue
\nsupplier
\nNo Date Value
\ntax
\nIntegrated Central State\/ CESS
\nTax UT
\nTax
\n1 2 3
\n5
\n6
\n7
\n8
\n(Name service\/Capital In<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTax
\nIneligible for
\n2
\n3
\n5
\nITC
\n9
\n10
\n11
\n5A. Imports
\n5B. Received from SEZ
\nPort code +No of BE=13 digits
\nAssessable Value
\n6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5
\n[including debit notes\/credit notes issued and their subsequent amendments]
\nDetails of
\nRevised details of Rate Taxable
\noriginal invoice
\ninvoice
\nvalue
\n\/Bill of entry No
\nAmount
\nPlace Whether
\nof input or
\nsupply
\nAmount of ITC available
\ninput
\nservice\/
\nCess
\nGSTIN No. Date GSTIN No. Date Value
\nIntegrated Central State\/UT Cess
\nIntegrated Central\/State\/UT
\nTax
\nTax
\nTax
\nCapital
\nTax Tax Tax
\ngoods\/
\nIneligible
\nfor ITC)
\n2 3
\n4
\n5 6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n16
\n17
\n18
\n19
\n6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]-If
\ndetails furnished earlier were incorrect
\n6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details
\nfurnished <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRate
\nGross
\nAdvance
\nPaid
\nPlace of supply
\n(Name of State)
\nIntegrated
\nTax
\nCentral Tax
\n1
\n2
\n3
\n4
\n5
\nAmount
\nState\/UT Tax
\nCess
\n6
\n7
\n(I)
\n10A.
\nInformation for the current month
\nAdvance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
\n10A (1). Intra-State supplies (Rate Wise)
\n10A (2). Inter-State Supplies (Rate Wise)
\n10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [
\nreflected in Table 4 above]
\n10B (1). Intra-State Supplies (Rate Wise)
\n10B (2). Intra-State Supplies (Rate Wise)
\n16
\nII Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]
\nAmendment relating to information furnished in S.
\nMonth
\nNo.(select)
\n10A(1) 10A(2) 10(B1) 10B(2)
\n11. Input Tax Credit Reversal \/ Reclaim
\nDescription for reversal of ITC
\nTo be added to or
\nAmount of ITC
\n1
\nA. Information for the current tax period
\n(a) Amount in terms of rule 2(2) of ITC Rules
\n(b) <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAdd
\nAdd
\nReclaim on account of rectification of mismatched invoices\/debit
\n(c)
\nReduce
\nnotes
\n(d)
\nReclaim on account of rectification of mismatched credit note
\nReduce
\n(e)
\nNegative tax liability from previous tax periods
\nReduce
\n(f)
\nTax paid on advance in earlier tax periods and adjusted with tax on
\nsupplies made in current tax period
\nReduce
\n13. HSN summary of inward supplies
\nSr. No. HSN Description UQC Total Total Total Amount
\n17
\n(Optional
\nif HSN is
\nfurnished)
\nQuantity value
\nTaxable
\nValue
\nIntegrated Central State\/UT
\nTax
\nTax
\nTax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\nVerification (by authorized signatory)
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
\nmy knowledge and belief and nothing has been concealed therefrom
\nPlace:
\nDate:
\nSignatures.
\nName of Authorized Signatory
\nDesignation\/Status…
\n18
\nInstructions –
\n1. Terms used:
\na. GSTIN:
\nGoods and Services Tax Identification Number
\nUnique Identity Number
\nHarmonize<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\navail credit or not and if he is eligible to avail credit, then the amount of eligible credit
\nagainst the tax mentioned in the invoice needs to be filed;
\nThe recipient taxpayer can also add invoices (not uploaded by the counterparty supplier)
\nif he is in possession of invoices and have received the goods or services;
\nTable 4A to be auto populated;
\n(vii) In case of invoices added by recipient tax payer, Place of Supply (POS) to be captured
\nalways except in case of supplies received from registered person, where it is required only if the
\nsame is different from the location of the recipient;
\n(viii) Recipient will have the option to accept invoices auto populated as well as add invoices,
\npertaining to reverse charge only when the time of supply arises in terms of section 12 or
\n13 of the Act; and
\n(ix)
\nRecipient tax payer is required to declare in Column No. 12 whether the inward supplies
\nare inputs or input services or capital goods (including plant and machinery).
\n19
\n3. Details relatin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns
\nare not applicable in case of tax deducted at source in Table 9.
\n10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated
\nin the Electronic Credit Ledger on submission of its return in Form GSTR-3.
\n11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business
\npurpose or non-business purpose.
\n12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it
\nincluding adjustments against invoices issued should be reported in Table 10.
\n13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability
\ndue to rectification of mismatch on account of filing of GSTR-3 of the immediately preceding
\ntax period.
\n14. Reporting criteria of HSN will be same as reported in GSTR-1.
\n20
\nFORM GSTR-2A
\n[See Rule…..]
\nDeta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTIN No. Date GSTIN No. Date Value
\nIntegrated Central State\/UT Cess
\nTax
\nTax
\nTax
\n123456789 10 11 12 13 14
\n21
\nPART B
\n6. ISD credit (including amendments thereof) received
\nGSTIN of ISD
\n1
\nISD Invoice-eligible ITC
\nISD Invoice-ineligible ITC
\nISD Credit note -eligible ITC
\nISD Credit note ineligible ITC
\nISD document details
\nNo.
\nDate
\nIntegrated Tax
\n2
\n3
\n4
\nPART-C
\n7. TDS and TCS Credit (including amendments thereof) received
\nITC amount involved
\nCentral Tax
\n5
\nState\/
\nCess
\nUT Tax
\n6
\n7
\nGSTIN of Deductor \/
\nGSTIN of e-
\nAmount
\nAmount
\nreceived Sales Return Net Value
\nCommerce Operator
\nGross
\nIntegrated
\nTax
\nCentral Tax
\nState Tax \/UT Tax
\nValue
\n1
\n7A. TDS
\n2
\n3
\n4
\n5
\n6
\n7
\n7B.
\nTCS
\n222
\n22
\n1.
\nGSTIN
\n2.
\n(a) Legal name of the registered person
\n(b)
\nTrade name, if any
\nForm GSTR-3
\n[See Rule
\n-]
\nMonthly return
\nYear
\nMonth
\nAuto Populated
\nAuto Populated
\nPart-A (To be auto populated)
\n(Amount in Rs. for all Tables)
\n3.
\nTurnover
\nSr.
\nType of Turnover
\nAmount
\nNo.
\n1
\n2
\n3
\n(i)
\nTaxable [other than zero rated]
\n(ii)
\nZero rated supply on p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwise]
\nGSTIN of e-commerce operator
\n4.3 Tax effect of amendments made in respect of outward supplies
\nRate
\nNet differential value
\nAmount of Tax
\nIntegrated tax Central Tax
\nState\/UT Tax
\nCess
\n3
\n4
\n5
\n6
\n1
\n2
\n(I)
\nInter-State supplies
\nA
\nwise]
\nTaxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate
\nB
\nZero rated supply made with payment of Integrated Tax [Rate wise]
\nC
\nOut of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
\n(II)
\nIntra-state supplies
\nA
\nTaxable supplies (other than reverse charge) [Rate wise]
\nB
\nOut of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
\n5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments)
\n5A. Inward supplies on which tax is payable on reverse charge basis
\nRate of tax
\nTaxable Value
\nAmount of tax
\n1
\n2
\nIntegrated Tax
\n3
\nCentral Tax
\n4
\nState\/UT tax
\n5
\nC<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDescription
\nAdd to or
\nreduce from
\noutput
\nliability
\nIntegrated
\ntax
\nAmount
\nCentral
\nState \/
\nCESS
\ntax
\nUT tax
\n1
\n2
\n3
\n4
\n5
\n(a)
\nITC claimed on mismatched\/duplication of
\ninvoices\/debit notes
\nAdd
\n(b)
\nTax liability on mismatched credit notes
\nAdd
\n(c)
\nReclaim on rectification of mismatched invoices\/Debit
\nNotes
\nReduce
\n(d)
\nReclaim on rectification of mismatch credit note
\nReduce
\nNegative tax liability from previous tax periods
\nReduce
\n(f)
\nTax paid on advance in earlier tax periods and adjusted
\nwith tax on supplies made in current tax period
\nReduce
\n(g)
\nInput Tax credit reversal\/reclaim
\nAdd\/Reduce
\n25
\n8. Total tax liability
\nRate of Tax
\nTaxable value
\nAmount of tax
\nIntegrated tax
\nCentral tax
\nState\/UT Tax
\nCESS
\n2
\n3
\n4
\n5
\n8A. On outward supplies
\n8B. On inward supplies attracting reverse charge
\n8C. On account of Input Tax Credit Reversal\/reclaim
\n8D. On account of mismatch\/ rectification \/other
\nreasons
\n9. Credit of TDS and TCS
\n(a)
\n(b)
\nTDS
\nTCS
\nAmount
\nIntegrated tax
\nCentral tax
\nS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3
\nDescription
\nTax
\nInterest
\n2
\n3
\nPenalty
\n4
\nFee
\nOther
\n5
\n6
\nDebit Entry Nos.
\n7
\n(a) Integrated tax
\n(b) Central Tax
\n(c) State\/UT Tax
\n(d) Cess
\nBank Account Details (Drop Down)
\n15. Debit entries in electronic cash\/Credit ledger for tax\/interest payment [to be populated after payment of tax and
\nsubmissions of return]
\nDescription
\nTax paid in
\ncash
\nTax paid through ITC
\nInterest
\nLate fee
\nIntegrated tax
\nCentral Tax
\nState\/UT Tax Cess
\n1
\n(b) Central Tax
\n(c) State\/UT Tax
\n(d) Cess
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n(a) Integrated tax
\n27
\n27
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSignatures of Authorized Signatory
\nName of Authorized Signatory
\nDesignation\/Status..
\n28
\nInstructions:
\n1. Terms Used :-
\na) GSTIN:
\nb) TDS:
\nc) TCS:
\nGoods and Services Tax Identification Number
\nTax Deducted at source
\nTax Collected at source
\n2. GSTR 3 can be generated only when GSTR-1 and <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the
\nremaining liability, then he has to file the Part B of GSTR-3 again.
\n13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period
\nhave been discharged.
\n14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on
\nfiling of valid GSTR 3.
\n29
\n29
\nForm GSTR – 3A
\n[See rule -]
\nReference No:
\nTo
\nGSTIN
\nName
\nAddress
\nNotice to return defaulter u\/s 46 for not filing return
\nTax Period –
\nType of Return –
\nDate:
\nBeing a registered taxpayer, you are required to furnish return for the supplies made or received and to
\ndischarge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not
\nfiled the said return till date.
\n2. You are, therefore, requested to furnish the s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15
\ndays failing which your tax liability for the aforesaid tax period will be determined in accordance with the
\nprovisions of the Act based on the relevant material available with or gathered by this office. Please note that
\nin addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act.
\n4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment
\norder.
\nSignature
\nName
\nDesignation
\n30
\nForm GSTR-4
\n[See Rule…..]
\nQuarterly return for registered person opting for composition levy
\nYear
\nQuarter
\n1.
\nGSTIN
\n2.
\n(a)
\nLegal name of the registered person
\nAuto Populated
\n(b)
\nTrade name, if any
\nAuto Populated
\n3.
\n(a)
\nAggregate Turnover in the preceding Financial Year
\n(b) Aggregate Turnover – April to June, 2017
\n4. Inward supplies including supplies on which tax is to be paid on reverse charge
\nGSTIN
\nof
\nInv<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n31
\n6. Tax on outward supplies made (Net of advance and goods returned)
\nRate of tax
\n1
\nTurnover
\n2
\nComposition tax amount
\nCentral Tax
\n3
\nState\/UT Tax
\n4
\n7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
\nQuarter
\nRate
\nOriginal details
\nRevised details
\nTurnover
\nCentral Tax
\nState\/UT tax
\nTurnover
\nCentral Tax
\nState\/UT Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n8. Consolidated Statement of Advances paid\/Advance adjusted on account of receipt of supply
\nRate
\nGross
\nAdvance
\nPlace of supply
\n(Name of State)
\nAmount
\n1
\nPaid
\n2
\nIntegrated Tax Central Tax
\nState\/ UT Tax
\nCess
\n3
\n4
\n5
\n6
\n7
\n(II)
\n8A.
\nInformation for the current quarter
\nAdvance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
\n8A (1). Intra-State supplies (Rate Wise)
\n8A (2). Inter-State Supplies (Rate Wise)
\n8B. Advance amount on which tax was paid in earlier period but invoice has<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nBank Account Details (Drop Down)
\n13. Debit entries in cash ledger for tax \/interest payment [to be populated after payment of tax and submissions of
\nreturn]
\nDescription
\n1
\n(a) Integrated tax
\n(b) Central Tax
\n(c) State\/UT Tax
\n(d) Cess
\nTax paid in cash
\nInterest
\n2
\n3
\nLate fee
\n4
\nVerification (by authorized signatory)
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom
\nPlace
\nSignature of Authorized Signatory
\nName of Authorized Signatory
\n33
\nDate
\nInstructions:
\n1. Terms used:
\nDesignation\/Status..
\n(a) GSTIN:
\n(b) TDS:
\nGoods and Services Tax Identification Number
\nTax Deducted at Source
\n2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant
\ntax period.
\n3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first
\nquarter of the current financial year shall be reported in the preliminary inform<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. Table 5 to capture amendment of information provided in earlier tax periods as well as
\noriginal amended information of debit or credit note received, rate-wise. Place of Supply
\n(POS) to be reported only if the same is different from the location of the recipient. While furnishing
\ninformation the original debit\/credit note, the details of invoice shall be mentioned in the
\nfirst three columns, While furnishing revision of a debit note\/credit note, the details of
\noriginal debit\/credit note shall be mentioned in the first three columns of this Table,
\n6. Table 6 to capture details of outward supplies including advance and net of goods returned
\nduring the current taxperiod.
\n7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous
\nreturns.
\n8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it
\nincluding adjustments against invoices issued to be reported in Table 8.
\n9. TDS credit would be auto-populated in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupply
\n(Name of
\nState)
\nIntegrated Central State\/UT
\nTax
\nTax
\nTax
\nCess
\n123456789 10 11 12 13 14
\n5. TDS Credit received
\nGSTIN of deductor Gross value
\nAmount of tax
\nCentral Tax
\nState\/UT Tax
\n2
\n3
\n4
\n35
\n1. GSTIN
\nForm GSTR-5
\n(See Rule….)
\nReturn for Non-resident taxable person
\nYear
\nMonth
\nAuto Populated
\n2.
\n(a)
\nLegal name of the registered person
\n(b)
\nTrade name, if any
\nAuto Populated
\n(c) Validity period of registration
\nAuto Populated
\n3. Inputs\/Capital goods received from Overseas (Import of goods
\n(Amount in Rs. for all Tables)
\nDetails of bill of entry
\nRate
\nNo.
\nDate
\nValue
\n1
\n2
\n3
\n4
\nTaxable
\nvalue
\n5
\nAmount
\nIntegrated Tax
\n6
\nCess
\n7
\nAmount of ITC available
\nIntegrated Tax Cess
\n8
\n4. Amendment in the details furnished in any earlier return
\nOriginal details
\nRevised details
\nDifferential ITC
\n(+\/_)
\nBill of entry
\nBill of entry
\nRate Taxable
\nAmount
\nvalue
\nNo
\nDate
\nNo
\nDate Value
\nIntegrated
\nTax
\nAmount of ITC
\navailable
\nCess Integrated Cess Integrated Cess
\nTax
\ntax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n5. Taxable outward sup<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDetails of original
\ndocument
\nRevised details of document or Rate Taxable
\nAmount
\ndetails of original
\nValue
\nPlace of
\nsupply
\nDebit\/Credit Notes
\nGSTIN No. Date
\nGSTI No. Date Value
\nIntegrated Central
\nN
\nTax
\nTax
\nState \/ Cess
\nUT Tax
\n2
\n3
\n4
\n5
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n8A. If the invoice details furnished earlier were incorrect
\n8B. Debit Notes\/Credit Notes [original)]
\n8C. Debit Notes\/Credit Notes [amendment of debit notes\/credit notes furnished in earlier tax periods]
\n9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
\nEarlier tax periods in Table 7
\nRate of tax
\n1
\nTotal taxable
\nvalue
\nAmount
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\n2
\nTax period for which the details are being revised
\n9A. Intra-State Supplies [Rate wise]
\n9B. Inter-State Supplies [Rate wise]
\nPlace of Supply (Name of State)
\n3
\n37
\n4
\n5
\n6
\n10. Total tax liability
\nRate of Tax
\nAmount of tax
\nTaxable value
\n2
\nIntegrated Tax
\n3
\nCentral Tax
\nState\/UT Tax
\nCESS
\n4
\n5
\n6
\n1
\n10A. On account of outward supply<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4
\n5
\n6
\n38
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSignatures of Authorized Signatory
\nName of Authorized Signatory
\nDesignation\/Status…
\n39
\nInstructions:-
\n1. Terms used:
\na. GSTIN: Goods and Services Tax Identification Number
\nb. UIN:
\nUnique Identity Number
\nc. UQC:
\nUnit Quantity Code
\nd. HSN:
\ne. POS:
\nf. B to B:
\nHarmonized System of Nomenclature
\nPlace of Supply (Respective State)
\nFrom one registered person to another registered person
\ng. B to C:
\nFrom registered person to unregistered person
\n2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
\n3. The details in GSTR-5 should be furnished by 20th of the month succeeding the relevant tax period or
\nwithin 7 days from the last date of the registration whichever is earlier.
\n4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer h<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperiod; and
\niii. Original Debit and credit note details and its amendments.
\n9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies
\nwhere invoice value is more than Rs 250000\/-.
\n10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and
\nnegative ITC on account of amendment to import of goods in the current tax period.
\nOn submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the
\nrespective ledgers.
\n40
\n40
\nForm GSTR-5A
\n(See Rule -)
\nDetails of supplies of online information and database access or retrieval services by a person located
\noutside India made to non-taxable persons in India
\n1.
\nGSTIN of the supplier-
\n2.
\n(a) Legal name of the registered person –
\n3.
\n(b) Trade name, if any –
\nName of the Authorised representative in India filing the return
\n4.
\nPeriod:
\nMonth –
\nYear –
\n5<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n42
\n42
\nDesignation\/Status
\nForm GSTR-6
\n[See Rule…..]
\nReturn for input service distributor
\nGSTIN
\n1.
\n2.
\n(a)
\n(b)
\nLegal name of the registered person
\nTrade name, if any
\n3. Input tax credit received for distribution
\nYear
\nMonth
\nGSTIN
\nof
\nsupplier
\nInvoice details
\nNo
\nDate Value
\nRate
\nTaxable
\nvalue
\n(Amount in Rs. for all Tables)
\nAmount of Tax
\nIntegrated tax Central Tax
\nState\/UT
\nTax
\nCESS
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n4. Total ITC\/Eligible ITC\/Ineligible ITC to be distributed for tax period (From Table No. 3)
\nDescription
\n(a) Total ITC available for distribution
\n(b) Amount of eligible ITC
\n(c) Amount of ineligible ITC
\nIntegrated tax
\n2
\n5. Distribution of input tax credit reported in Table 4
\nGSTIN of recipient\/State, if
\nrecipient is unregistered
\n1
\nCentral Tax
\n3
\nState\/UT Tax
\nCESS
\n4
\n5
\nISD invoice
\nDistribution of ITC by ISD
\nNo.
\nDate
\nIntegrated Tax
\nCentral Tax
\nState\/UT
\nTax
\nCESS
\n2
\n3
\n4
\n5
\n6
\n7
\n5A. Distribution of the amount of eligible ITC
\n5B. Distribution of the amount of ineligible ITC
\n43<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9. Redistribution of ITC distributed to a wrong recipient (plus\/minus)
\nOriginal input tax credit distribution
\nRe-distribution of input tax credit to the correct recipient
\nGSTIN ISD invoice detail
\nISD credit
\nof
\nnote
\noriginal No.
\nrecipient
\nDate
\nNo
\nDate
\nGSTIN
\nof new
\nrecipient
\nISD invoice
\nInput tax credit redistributed
\nNo.
\nDate Integrated Central
\nState
\nCESS
\nTax
\nTax
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n9A. Distribution of the amount of eligible ITC
\n9B. Distribution of the amount of ineligible ITC
\n44
\n10. Late Fee
\nOn account of
\n1
\nCentral Tax
\n2
\nState\/UT tax
\n3
\nDebit Entry No.
\n4
\nLate fee
\n11. Refund claimed from electronic cash ledger
\nDescription
\n1
\n(a) Central Tax
\n(b)
\nState\/UT Tax
\nBank Account Details (Drop Down)
\nFee
\nOther
\n2
\n3
\nDebit Entry Nos.
\n4
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
\nknowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\nSignature of Au<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9. Table 7 in respect of mismatch liability will be populated by the system.
\n10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.
\n46
\n46
\nForm GSTR-6A
\n[See Rule…..]
\nDetails of supplies auto-drafted from
\n(Auto-drafted from GSTR-1)
\n1.
\nGSTIN
\n2.
\n(a)
\nLegal name of the registered person
\n(b)
\nTrade name, if any
\n3. Input tax credit received for distribution
\nYear
\nMonth
\n(Amount in Rs. for all Tables)
\nGSTIN
\nof supplier
\nInvoice details Rate Taxable
\nAmount of Tax
\nvalue
\nNo Date Value
\n1
\n2
\n3
\n4
\n5
\n6
\nIntegrated tax
\n7
\nCentral Tax
\nState\/UT Tax
\n8
\n9
\nCess
\n10
\n4. Debit\/Credit notes (including amendments thereof) received during current tax period
\nDetails of original document
\nRevised details of document or details of Debit\/Credit Note
\nGSTIN of No. Date
\nsupplier
\nGSTIN of No. Date Value Rate Taxable
\nsupplier
\nAmount of tax
\nvalue Integrated Central
\ntax
\nTax
\nState\/
\nUT Tax
\nCess
\n1
\n2
\n3
\n4
\n5 6
\n7
\n8 9
\n1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) Central Tax
\n(c) State\/UT Tax
\n(II) Late fee
\n(a)
\nCentral tax
\n(b) State \/ UT tax
\nAmount payable
\nAmount paid
\n2
\n3
\n48
\n7. Refund claimed from electronic cash ledger
\nDescription
\nTax
\n2
\nInterest
\n3
\nPenalty
\nFee
\nOther
\nDebit Entry Nos.
\n5
\n6
\n7
\n(a) Integrated Tax
\n(b) Central Tax
\n(c) State\/UT Tax
\nBank Account Details (Drop Down)
\n8. Debit entries in electronic cash ledger for TDS\/interest payment [to be populated after payment of tax
\nand submissions of return]
\nDescription
\n1
\n(b) Integrated Tax
\n(b) Central Tax
\n(c) State\/UT Tax
\nTax paid in cash
\n2
\nInterest
\n3
\nLate fee
\n4
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
\nmy knowledge and belief and nothing has been concealed therefrom.
\nPlace:
\nDate:
\nSignature of Authorized Signatory
\nName of Authorized Signatory
\nDesignation\/Status…
\n49
\n49
\nInstructions \u2013
\n1. Terms used:
\na. GSTIN: Goods and Services Tax Identification Number
\nb. TDS: Tax Deducted at Source
\n2. Table 3 to c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTIN of
\nthe
\nsupplier
\nGross value of
\nsupplies made
\n1
\n2
\nAmount of tax collected at source
\nValue of
\nsupplies
\nNet amount liable
\nfor TCS
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nreturned
\n3
\n4
\n5
\n6
\n7
\n3A. Supplies made to registered persons
\n3B. Supplies made to unregistered persons
\n4. Amendments to details of supplies in respect of any earlier statement
\nOriginal details
\nRevised details
\nMonth
\nGSTIN of GSTIN
\nsupplier of
\nsupplier
\nGross value of
\nsupplies made
\nDetails of supplies made which attract
\nTCS
\nValue of
\nsupply
\nreturned
\nAmount of tax collected at source
\nNet
\namount
\nliable for
\nIntegrated
\nTax
\nCentral State\/UT Tax
\nTax
\nTCS
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n4A. Supplies made to registered persons
\n4B. Supplies made to unregistered persons
\n5. Details of interest
\nOn account of
\nAmount in
\ndefault
\nAmount of interest
\n1
\n2
\nIntegrated Tax
\n3
\nCentral Tax
\n4
\nState\/UT Tax
\n5
\nLate payment of TCS amount
\n52
\n6. Tax payable and paid
\nDescription
\nIntegrated Tax
\nCentral Tax
\nState UT Tax
\n7. Interest payable and paid
\nDescription
\n1
\n(a) <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. TCS liability will be calculated on the basis of table 3 and table 4.
\n4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax
\nperiod has been discharged.
\n5. Cash ledger will be debited for the refund claimed from the said ledger.
\n6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8.
\n7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier.
\n54
\nForm GSTR -11
\n[See Rule -]
\nStatement of inward supplies by persons having Unique Identification Number (UIN)
\n1.
\nUIN
\n2.
\nName of the person having UIN
\nAuto populated
\n3. Details of inward supplies received
\nYear
\nMonth
\n(Amount in Rs. for all Tables)
\nGSTIN
\nof
\nsupplier
\nInvoice\/Debit
\nNote\/Credit Note
\nRate
\nTaxable
\nvalue
\nAmount of Tax
\ndetails
\nNo
\nDate Value
\nIntegrated
\nCentral
\ntax
\nTax
\n1
\n3
\n5
\n6
\n7
\n8
\nState\/
\nUT Tax
\n9
\nCESS
\n10
\n3A. Invoices received
\n3B. Debit\/Credit Note received
\n4. Refund amount
\nI<\/p>\n
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