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.
Goods and Services Tax Return-7 (GSTR-7)
GSTR-7 is return filed by the taxpayers liable to deduct tax at source under GST.
TDS is to be deducted @ of 1% each for CGST and SGST from the payment made or credited to the supplier(deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. In case of IGST, TDS is to be deducted @ 2%.
Goods and Services Tax Return-1 (GSTR-1)
GSTR-1 is the monthly / quarterly return for outward supplies (sales) made by a registered taxable person during the month / quarter (as the case may be).