Return Format - Goods and Service Tax,03.06.2017 | Learn About GST : Updates and Rules PDF Download

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GOODS AND SERVICES TAX RULES, 2017  
RETURN FORMATS 
	 	 	 	 	 	 	 	 	 	 	 	 	 	
	 	 	 	 	 	 	 	 	 	 	 	 	
	
	
  
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GOODS AND SERVICES TAX RULES, 2017  
RETURN FORMATS 
	 	 	 	 	 	 	 	 	 	 	 	 	 	
	 	 	 	 	 	 	 	 	 	 	 	 	
	
	
  
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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 
Details of auto drafted supplies of goods or services 
3. GSTR-2 
Details of inward supplies of goods or services 
4. GSTR-2A 
Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient 
5. GSTR-3 
Monthly return 
6. GSTR-3A 
Notice to return defaulter u/s 46 
7. GSTR-4 
Quarterly return for registered persons opting composition levy 
8. GSTR-4A Auto drafted details for registered persons opting composition levy 
9. GSTR-5 
Return for Non Resident Taxable Persons 
10. GSTR-5A 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 
11. GSTR-6 
Return for input service distributors 
12. GSTR-6A Details of supplies auto drafted from GSTR-1 or 
GSTR-5 to ISD. 
13. GSTR-7 
Return for Tax Deduction at Source 
14. GSTR-7A 
Tax Deduction at Source Certificate 
15. GSTR-8 
Statement for Tax Collection at Source 
16. GSTR-11 Inward supplies statement for persons having Unique Identification 
Number (UIN) 
 
 
 
  
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1	
	
 
 
 
 
                 
	
	
	
GOODS AND SERVICES TAX RULES, 2017  
RETURN FORMATS 
	 	 	 	 	 	 	 	 	 	 	 	 	 	
	 	 	 	 	 	 	 	 	 	 	 	 	
	
	
  
2	
	
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 
Details of auto drafted supplies of goods or services 
3. GSTR-2 
Details of inward supplies of goods or services 
4. GSTR-2A 
Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient 
5. GSTR-3 
Monthly return 
6. GSTR-3A 
Notice to return defaulter u/s 46 
7. GSTR-4 
Quarterly return for registered persons opting composition levy 
8. GSTR-4A Auto drafted details for registered persons opting composition levy 
9. GSTR-5 
Return for Non Resident Taxable Persons 
10. GSTR-5A 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 
11. GSTR-6 
Return for input service distributors 
12. GSTR-6A Details of supplies auto drafted from GSTR-1 or 
GSTR-5 to ISD. 
13. GSTR-7 
Return for Tax Deduction at Source 
14. GSTR-7A 
Tax Deduction at Source Certificate 
15. GSTR-8 
Statement for Tax Collection at Source 
16. GSTR-11 Inward supplies statement for persons having Unique Identification 
Number (UIN) 
 
 
 
  
3	
	
 
  
Page 4


1	
	
 
 
 
 
                 
	
	
	
GOODS AND SERVICES TAX RULES, 2017  
RETURN FORMATS 
	 	 	 	 	 	 	 	 	 	 	 	 	 	
	 	 	 	 	 	 	 	 	 	 	 	 	
	
	
  
2	
	
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 
Details of auto drafted supplies of goods or services 
3. GSTR-2 
Details of inward supplies of goods or services 
4. GSTR-2A 
Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient 
5. GSTR-3 
Monthly return 
6. GSTR-3A 
Notice to return defaulter u/s 46 
7. GSTR-4 
Quarterly return for registered persons opting composition levy 
8. GSTR-4A Auto drafted details for registered persons opting composition levy 
9. GSTR-5 
Return for Non Resident Taxable Persons 
10. GSTR-5A 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 
11. GSTR-6 
Return for input service distributors 
12. GSTR-6A Details of supplies auto drafted from GSTR-1 or 
GSTR-5 to ISD. 
13. GSTR-7 
Return for Tax Deduction at Source 
14. GSTR-7A 
Tax Deduction at Source Certificate 
15. GSTR-8 
Statement for Tax Collection at Source 
16. GSTR-11 Inward supplies statement for persons having Unique Identification 
Number (UIN) 
 
 
 
  
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Form GSTR-1 
[See Rule ----] 
 
Details of outward supplies of goods or services 
 
Year 
    
Month 
 
 
1. 
 GSTIN 
               
2. 
(a) Legal name of the registered person 
 
 
(b) Trade name, if any 
 
3. 
(a) Aggregate Turnover in the preceding Financial Year 
             
 
(b) Aggregate Turnover - April to June, 2017  
             
 
 
4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies 
covered by Table 6 
  (Amount in Rs. for all Tables) 
 
GSTIN/ 
UIN 
 
Invoice details Rate Taxable 
value 
Amount Place of 
Supply 
(Name of 
State) 
No. Date Value Integrated 
Tax 
Central 
Tax 
State / UT 
Tax 
Cess 
1 2 3 4 5 6 7 8 9 10 11 
4A.    Supplies other than those   (i) attracting reverse charge and (ii) supplies made 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) 
Invoice details Rate Taxable 
Value 
Amount 
No. Date Value Integrated Tax Cess 
1 2 3 4 5 6 7 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 
 
        
    
                 
Page 5


1	
	
 
 
 
 
                 
	
	
	
GOODS AND SERVICES TAX RULES, 2017  
RETURN FORMATS 
	 	 	 	 	 	 	 	 	 	 	 	 	 	
	 	 	 	 	 	 	 	 	 	 	 	 	
	
	
  
2	
	
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 
Details of auto drafted supplies of goods or services 
3. GSTR-2 
Details of inward supplies of goods or services 
4. GSTR-2A 
Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient 
5. GSTR-3 
Monthly return 
6. GSTR-3A 
Notice to return defaulter u/s 46 
7. GSTR-4 
Quarterly return for registered persons opting composition levy 
8. GSTR-4A Auto drafted details for registered persons opting composition levy 
9. GSTR-5 
Return for Non Resident Taxable Persons 
10. GSTR-5A 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 
11. GSTR-6 
Return for input service distributors 
12. GSTR-6A Details of supplies auto drafted from GSTR-1 or 
GSTR-5 to ISD. 
13. GSTR-7 
Return for Tax Deduction at Source 
14. GSTR-7A 
Tax Deduction at Source Certificate 
15. GSTR-8 
Statement for Tax Collection at Source 
16. GSTR-11 Inward supplies statement for persons having Unique Identification 
Number (UIN) 
 
 
 
  
3	
	
 
  
4	
	
Form GSTR-1 
[See Rule ----] 
 
Details of outward supplies of goods or services 
 
Year 
    
Month 
 
 
1. 
 GSTIN 
               
2. 
(a) Legal name of the registered person 
 
 
(b) Trade name, if any 
 
3. 
(a) Aggregate Turnover in the preceding Financial Year 
             
 
(b) Aggregate Turnover - April to June, 2017  
             
 
 
4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies 
covered by Table 6 
  (Amount in Rs. for all Tables) 
 
GSTIN/ 
UIN 
 
Invoice details Rate Taxable 
value 
Amount Place of 
Supply 
(Name of 
State) 
No. Date Value Integrated 
Tax 
Central 
Tax 
State / UT 
Tax 
Cess 
1 2 3 4 5 6 7 8 9 10 11 
4A.    Supplies other than those   (i) attracting reverse charge and (ii) supplies made 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) 
Invoice details Rate Taxable 
Value 
Amount 
No. Date Value Integrated Tax Cess 
1 2 3 4 5 6 7 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 
 
        
    
                 
5	
	
6. Zero rated supplies and Deemed Exports  
 
GSTIN of recipient 
Invoice details 
Shipping bill/ Bill of 
export 
Integrated Tax 
No. Date Value No. Date Rate Taxable value Amt. 
1 2 3 4 5 6 7 8 9 
6A. Exports 
     
    
   
6B. Supplies made to SEZ unit or SEZ Developer  
     
    
   
6C. Deemed exports  
         
   
 
       	
7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the 
supplies covered in Table 5 
	
Rate of tax Total Taxable 
value 
Amount 
Integrated 
Tax 
Central Tax State Tax/UT Tax Cess 
1 2 3 4 5 6 
7A. Intra-State supplies 
7A (1).  Consolidated  rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 
      
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS (operator 
wise, rate wise) 
GSTIN of e-commerce operator 
 
      
7B.  Inter-State Supplies  where invoice value is upto Rs 2.5 Lakh [Rate wise] 
7B (1). Place of  Supply (Name of  State)   
 
       
7B (2).   Out of the supplies mentioned in 7B (1), the supplies made through  e-Commerce Operators (operator wise, 
rate wise) 
GSTIN of e-commerce operator 
 
       
 
8. Nil rated, exempted and non GST outward supplies   
Description Nil Rated 
Supplies 
Exempted 
(Other than Nil rated/non-GST 
supply) 
Non-GST 
supplies 
1 2 3 4 
8A. Inter-State supplies to registered persons    
8B. Intra- State supplies to registered persons    
8C. Inter-State supplies to unregistered persons    
8D. Intra-State supplies to unregistered persons