GST Returns – Analysis of Draft rules released by India

By | September 29, 2016

GST Returns – Analysis of Draft rules released by India

Key Points about Draft Rules Related to GST Returns

  • Eighteen forms (Form GSTR-1 to GSTR-11) and Seven separate forms for Tax Return Preparer (Form GST-TRP-1 to GST-TRP-7) are released for GST returns.
  • A Reconciliation Statement to be certified under Section 42 of Model GST Law in Form GSTR 9B. There are three Forms (Form GST ITC-1A, 1B and 1C) for GST Input Tax Credit Mismatch report.
  • Separate GST Return forms are prescribed for outward supplies, inward supplies and the discrepancies noted between the two.
  • Separate GST Return form are prescribed for periodical returns by Regular Taxable Persons, Persons who have opted for Composition, Non-Resident Taxable Persons, Persons who are required to deduct or collect tax at source etc.
  • Separate GST Return form are prescribed for communicating the input tax mismatches, final acceptance, mismatches adding to the output liability etc.
  • GST Annual Returns  is mandatory for all registered persons. Apart from GST Annual Returns, CA Certified audit report has to be filed for persons whose turnover crosses the threshold limit.

List of GST Returns/Statements to be furnished by Registered Persons GST Returns - Analysis of Draft rules released by India

GST Returns - Analysis of Draft rules released by India

Download Draft GST Return Rules Released by Govt

Download Draft GST Return Formats released by Govt

Education Guide on Goods & Service Tax (GST)


S. No. Title of the Post
1. Goods and Services Tax (GST): An Overview
2 Levy of GST & Exemption from Tax
3. GST Registration
4. Meaning and Scope of Supply
5 Time of Supply
6 Valuation in GST
7. GST Payment of Tax
8 Electronic Commerce under Goods & Service Tax (GST)
9 Job Work under Goods & Service Tax (GST)
10 Input Tax Credit under Goods & Service Tax (GST)
11 Concept of Input Service Distributor in Goods & Service Tax (GST)
12 Returns Process and matching of Input Tax Credit under GST
13 Assessment and Audit under GST
14 Refund under GST
15 Demands and Recovery under GST
16 Appeals, Review and Revision in GST
17 Advance Ruling in Goods and Service Tax (GST)
18 Settlement Commission in Goods and Service Tax (GST)
19 Inspection, Search, Seizure and Arrest under GST
20 Offences, Penalty, Prosecution & Compounding in GST
21 Integrated Goods & Service Tax (IGST) Act Overview
22. Place of Supply of Goods and Service under GST
23. Frontend Business Process on GST Portal
24. Transitional Provisions in Goods & Service Tax (GST)


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