UNDER STAND DIFFERENT TYPES OF RETURN FORMS IN GST

Under GST , there are 8 forms for filling of returns by tax payers .All these forms are required to be e-filed . The details of each form are listed below along with details of applicability and periodicity


FOR REGULAR DEALER

1. Form GSTR -1 :-  Monthly 10th of succeeding month furnish details of outward supplies of taxable goods and / or services affected

2.  Form GSTR -2A  Monthly on 11th succeeding month Auto populated details of inward suppliers made available to the recipient on the basis of forms GSTR -1 furnished by the supplier

3. Form GSTR -2  Monthly 15th of succeeding month details of inwards supplies of taxable goods and / or services claiming input tax credit addition GSTR -2A should be submitted in form GSTR -2

4. Form GSTR 1A Monthly 20th of succeeding month details of outward supplies as added corrected or deleted by the recipient in form GSTR -2 will be made available to supplier

5.  Form  GSTR 3 - Monthly 20th of succeeding month return on the basis of finalization of details of outward supplies and inward supplies along with payment of amount tax

6. Form GST ITC -1 Monthly communication of acceptance discrepancy or duplication of input tax credit clam

7. Form GSTR 3 A - Notice to be registered taxable person who tails to furnish return under section 27 and section 31

8. Form GSTR 9 - Annually 31st dec of next fiscal annual return furnish the details of ITC availed and GST paid  which includes local , interstate and import / export