ITC-04 (Input Tax Credit)
Form GST ITC-04 is a declaration form to be furnished by registered manufacturer, showing the details of inputs or capital goods sent to or received from a job worker in an applicable tax period.
GSTR-11
GSTR – 11 deals with details of inward supplies of goods/ services to be furnished by a person having UIN and claiming a refund.
GSTR-10
Form GSTR-10 is final return under of CGST Act, 2017. (For taxable person whose registration has been surrendered or cancelled).
Goods and Service Tax Return 9 (GSTR-9)
Form GSTR-9 is an Annual Return to be filed once for each Financial Year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers.
GSTR-9C (Goods and Services Tax Return – 9C)
Form GSTR-9C is a reconciliation statement, duly verified and digitally signed by Chartered Accountant/ Cost Accountant. This form is required to be furnished along with filing of annual return in Form GSTR-9, by the taxpayer whose aggregate turnover is above a specified limit (i.e. Rs. 2 Cr.), during a financial year.
Goods and Services Tax Return-5 (GSTR-5)
Non-Resident foreign taxpayers are those suppliers who do not have a business establishment in India and have come for a short period to make supplies in India.
GSTR-8 by E-Commerce Operators
Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically
Input Service Distributor and GSTR-6
An Input Service Distribution is mechanism whereby a centralized office takes GST invoice for services availed by the branches. Centralized Office in such cases are called as Input Service Distributor (ISD).
Goods and Service Tax Return-5A (GSTR-5A)
OIDAR is a category of services provided through the medium of internet and received by the recipient online without having any physical interface with the supplier of such services.
Registration under Goods & Service Tax
Any business whose aggregate turnover exceeds the threshold limits or those who fall under the category of tax-payers mandatory to register under GST are required to get themselves register under GST.