The taxpayer records all his outward supplies of goods and services in details in this form. This has to be mandatorily done by the 10^th of the next month This will form the basis for all future flow and match for credit reconciliations. GSTR-1 is a detailed form containing 13 different heads.

This form is the culmination of all inward supplies of goods and services as approved by the recipient of the services. The due date is 15^th of the next month. It is auto-populated with the details of GSTR-2A.

This form is auto prepared by 20^th of the next month. It will have the details of all outward as well as inward supplies of goods and services as furnished in GSTR-1 and GSTR-2. After considering both the details, GSTN will determine your input tax credit availability or the amount of tax payable.

It will have the following details:

• GSTIN of the Taxable Person – Auto-populated result
• Name – Auto-populated result
• Address of the person – Auto-populated result
• The Period for which the return is being filed – Month & Year shall be available as a drop-down for selection

Total turnover

1. Export Turnover
2. Taxable Turnover
3. Non-GST Turnover
4. Nil Rated or Exempted Turnover
5. Total Turnover (Sum of 1-4)

Details of outward supplies

1. Inter-state supply to end customers
2. Intra-state supply to end customers
3. Inter-state supply to registered persons
4. Intra-state supply to registered persons
5. Exports
6. Amendments to Sales Invoices, Debit Notes and Credit Notes
7. Tax liability on such outward supplies

Details of inward supplies

• Inter-State received
• Intra-State received
• Imports
• Amendments to Purchase invoices, Debit Notes and Credit Notes
• Tax liability on such inward supplies
• Reversals of Input Tax Credit

Total tax liability for the period

• TDS received for the period
• TCS received for the period
• ITC for the period

Apart from the above details, a Part B has to be filed containing the details of

• Any taxes, interests, penalties or fees paid during the period
• Any refunds claimed during the period w.r.t. cash ledger

Similar to the GSTR-2A above, GSTR-4A is generated quarterly for composition scheme taxpayers. It has the details of the inward supplies as reported by suppliers in GSTR-1.

This is a detailed form containing the particulars of outward supplies, imports, tax paid, input tax availed and remaining stock. This has to be filed monthly within 20^th of the next month or if the registration is given up, then within 7 days of such surrender or expiry of registration.

This form will be generated by 11^th of next month after the suppliers have filed their GSTR-1 on 10^th of the next month. It will be auto-populated with the details of inward supplier made to them. It has to be filed on a monthly basis by the ISD.

Details of the tax deductions made during the month have to be furnished here. The due date is 10^th of the next month.

This return shall contain all the supplies made by the E-Commerce seller and the amount of tax collected as well. It has to be filed by 10^th of the next month.

For those assessees whose annual turnover exceeds INR 1 Crore, then a reconciliation statement in Form GSTR-9B has to be filed by 31^st December of the next fiscal year. It has to be filed annually and is basically an audited annual account, duly certified by competent authority.

Where the assessee is a Government body or a United Nations Body, then a monthly Form GSTR-11 has to be filed by 28^th of the next month. These bodies have a UIN (Unique Identification Number) and hence will be required to furnish the details of inward supplies.

Where a taxable person’s registration has been surrendered or cancelled, then a final return in Form GSTR-10 has to be filed within 3 months of such cancellation or registration. It will declare the input tax credit and capital goods held by the taxpayer, tax payable and paid at such time.

The Government has automated all the forms together by bringing the same details on a real-time basis in front of the taxpayers. The step, which is of paramount importance, is Step No. 1, i.e. FORM GSTR-1. It will form the basis of all further activities.

Any shortcomings or short filings of information in the details provided by the suppliers can be rectified, changed or deleted by the recipients in ample period of time. It is a seamless process that matches all information together to get the final credit figures and tax payable if any.

The payment challans are also a very crucial part of all the filing process. Without them, it is not possible to clear tax payments and dues in due course of time and also claim credit.

1. PMT-1: An online tax liability register arising out of return or non-return related liabilities of the taxpayer.
2. PMT-2: Credit balance online as in GSTN
3. PMT-2A: Re-credit addition to the GSTN balance of a taxpayer
4. PMT-3: Online cash ledger

Note: The above forms are maintained free of cost by the GSTN for each taxpayer. It can be accessed anytime through a User ID and Password, 24X7.

5. PMT-4: Challan for payment of GST
6. PMT-5: Payment register for unregistered taxpayers
7. PMT-6: Application for claiming missing credit

Where it is found that there is an excess credit available in the account of a taxpayer, then the taxpayer has an option to claim a refund of such excess credit within the prescribed time. The refund application forms are different for the State and Central Governments.

There are 10 forms prescribed for the Central Government, out of which only 5 are applicable to the State application. The main form is RFD-01 where the application for refund is made.