List of GST Returns/Statements to be furnished to or by Registered Persons and GST Practitioner :
Form No. Description
GSTR-1 Details of outward supplies of taxable goods or services or both effected
GSTR-1A Details of outward supplies as added, corrected or deleted by the recipient
GSTR-2 Details of inward supplies of taxable goods or services or both claiming input tax credit
GSTR-2A Details of inward supplies made available to the recipient on the basis of form GSTR-1 furnished by the supplier. Part A – from supplier, part B from ISD, Part C – TDS, part D – TCS.
GSTR-3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.
GSTR-3A Notice to a registered taxable person who fails to furnish return under section 39 and section 45
GSTR-3B Monthly return if date for filing GSTR-1 and GSTR-2 was extended
GSTR-4 Quarterly Return for compounding Taxable persons
GSTR-4A Details of inward supplies made available to the recipient registered under composition scheme on the basis of form GSTR-1 furnished by the supplier
GSTR-5 Return for Non-Resident foreign taxable person
GSTR-6 ISD return
GSTR-6A Details of inward supplies made available to the ISD recipient on the basis of form GSTR-1 furnished by the supplier
GSTR-7 Return by authorities deducting tax at source GSTR-7A Tax Deduction Certificate by deductor
GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected
GSTR-9 Annual return
GSTR-9A Simplified Annual return by Compounding taxable persons registered under section 10
GSTR-9B Reconciliation Statement
GSTR-10 Final return
GSTR-11 Details of inward supplies to be furnished by a person having UIN
GST MIS-
1
Final acceptance of claim of input tax credit and intimation of discrepancy to recipient
GST MIS-
2
Discrepancy in input tax credit to be intimated to supplier
GST MIS-
3
Final acceptance of claim of reduction of tax liability of credit note or intimation of discrepancy
to recipient
GST MIS-
4
Discrepancy in input tax credit in respect of credit note to be intimated to e-commerce supplier
GST MIS-
5
Intimation of discrepancy of details furnished by electronic operator to the operator
GST MIS-
6
Intimation of discrepancy of details furnished by electronic operator on e-commerce portal
GST-PCT-
1
Application for enrolment as GST Practitioner
GST-PCT-
2
Enrolment certificate as GST Practitioner
GST-PCT-
3
Show cause to a GST Practitioner proposing disqualification under section 48
GST-PCT-
4
Order of authorised officer cancelling enrolment as GST Practitioner
GST-PCT-
5
List of GST Practitioners on common portal
GST-PCT-
6
Consent (Authorisation) of taxable person to GST Practitioner
GST-PCT-
7
Withdrawal of authorization to GST Practitioner