Tag: #gsttaxpayers

Form GST CPD – 01

Applicable Section: Section 138 of Goods & Services Tax Act, 2017 & Applicable Rule: Rule 162(1) of Central Goods & Services Tax Rules, 2017

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.

Tax Collection at Source by E-Commerce Operators under Section 52(1) of the GST Act [GSTR-8]

In India’s evolving GST framework, the digital commerce ecosystem has its own compliance architecture. GSTR-8 is one such compliance requirement designed specifically for e-commerce marketplaces that collect Tax Collected at Source (TCS). The form captures monthly transactional data—particularly the supplies executed through an online platform and the corresponding TCS deducted.

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.