GST

GST is an indirect tax on supply of goods or services

GSTIN

GSTIN is a Goods and Services Tax Identification Number that is assigned to

each person registered under GST. It is a 15-digit unique identification number.

TYPES OF GST

Central Goods and Service Tax (CGST)

CGST is a tax on all intra-State (within the same state) supplies of goods or
services or both. The amount of CGST will go to Central Government.

State Goods and Service Tax (SGST)

State Goods and Services Tax or SGST is an indirect tax levied on intrastate
(within the same state) supplies of goods and services by the State Government.

Union Territory Goods and Service Tax (UTGST)

Union Territory Goods and Service Tax (UTGST) is applicable when
goods or services or both are consumed in the supplied regions of
India. Union Territory GST will be charged simultaneously with
the Central goods and services tax (CGST).

Integrated Goods and Service Tax (IGST)

IGST stands for Integrated Goods and Services Tax. IGS tax is levied when
there is an inter-state (one state to another) transfer of goods and services.IGST
will also apply on imports. Revenue collected from IGST will be divided
between Central Government and State Government.

GST return

A GST return is a document containing details of all income/sales and/or

expenses/purchases that a GST-registered taxpayer (every GSTIN) is required
to file with the tax administrative authorities. This is used by tax authorities to
calculate net tax liability.

 Under GST, a registered dealer has to file GST returns that broadly include
Purchases, Sales, Output GST(on sales), Input tax credit (GST paid on
purchases)
 GST Return Forms
S.No Form No. Title of GST return Form
1 GSTR -1 Details of outward supply of goods
or services to be filed monthly or
quarterly.

 A registered taxable person

shall furnish electronic
statement of the details of
outward supplies of goods and
services for the tax period on or
before the 10th of succeeding
tax period.
 And shall include details of
invoice, debit notes, credit
notes and revised invoices
issued during the tax period.

2 GSTR 3B Monthly return containing details of

taxes collected on outward supplies
and details of taxes paid on input
supplies. (No invoice level details)
Note: The return is to be filed even if
there is no business activity for any
period under tax (Nil return in such
cases)
3 GSTR 4 Return for the composite dealer
(Quarterly):

 It is a GST Return that has to be

filed by a Composition Dealer.
 With the recent changes, it
periodicity of filing has been
changed to Annual

4 GST CMP-08 Quarterly self-assessed statement-

cum-payment by composition dealers.
5 GSTR 5 Goods and Services Tax Return of
non-resident taxable person:
This return will contain all business
details for non-resident (NR) including
the details of sales & purchases.
6 GSTR 5A Particulars of supplies of online
information and database access
or retrieval services by a person
located outside India to a non-
taxable person in India.
GSTR 5A return is to be filed within
20th day of the succeeding month.
Note: The return is to be filed even if
there is no business activity for any
 period under tax (Nil return in such
cases)
7 GSTR 6 Return for input service
distributors:
This return contains the details
of ITC received by an Input Service
Distributor and distribution of
ITC. GSTR 6 is to be filed before13th of
next month.
8 GSTR 6A Detail of supplies auto drafted
from GSTR 1 and GSTR 5 to Input
service distributor:

9 GSTR 7 Return for tax deducted at

source :

 GSTR 7 is a return to be filed by

the persons who are required to
deduct TDS (Tax deducted at
source) under GST
 It contains the details of TDS
deducted, TDS liability payable
and paid, TDS refund claimed if
any etc.,
 The return has to be filed on
10th of the following month

10 GSTR 8 Particulars of tax collection at

source :

 GSTR 8 is a return to be filed by

the e-commerce operators who
are required to deduct TCS (Tax
collected at source) under GST.
 GSTR 8 contains the details of
supplies effected through an e-
commerce platform and the
amount of TCS collected on such
supplies.
 GSTR 8 filing for a month is due
on 10th of the following month.

11 GSTR 9 Annual Return :

 GSTR 9 is an annual return to be

filed once in a year by the
registered taxpayers under GST
including those registered under
composition levy scheme (GSTR
9A) and those engaged in the
supply of goods of suppliers on
electronic commerce platform.
 (GSTR 9B)
 It consists of details regarding
the supplies made and received
during the year under different
tax heads i.e. CGST, SGST and
IGST.
 It consolidates the information
furnished in the
monthly/quarterly returns
during the year.
 Currently, it is optional for
taxpayers having a turnover up
to 2crores

12 GSTR 9C Return of registered person whose

annual turnover exceeds ₹ 2 Crore
whose a/c is under audit :

 GSTR 9C is a statement of
reconciliation between:
 The Annual returns in GSTR 9
filed for an FY, first being 2017-
18 and
 The figures as per Audited
Annual Financial Statements of
the taxpayer.
 It is certified by the CA. It is said
to be a similar return to that of
a tax audit report furnished
under the Income-tax act.

13 GSTR 11 Inward supply of person having

Unique Identity Number:
It is a return to be filed by the persons
who have been issued a Unique
Identity Number (UIN) in order to get
a refund under GST for the goods and
services purchased by them in India.