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Guides and FAQs for several GST forms (Form GSTR-8, Form GSTR-7, GSTR-4A, GSTR 5, GSTR-6A, GSTR-3B and Form GSTR-9)

If you’re doing business in India, there are several forms that you must submit. Quite a lot actually. TaxGuru provided an overview of the various forms, we list them below.

Form GSTR-8

Form GSTR-8 is a Statement of TCS (Tax Collected at Source) to be filed by E Commerce Operators. Form GSTR-8 contains the details of taxable supplies and the amount of consideration collected by such operator pertaining to the supplies made by other suppliers through such e commerce operator and amount of TCS collected on such supplies.

Source Taxguru

Form GSTR-7

Form GSTR-7 is a return which is required to be filed by the persons who deduct tax at the time of making/crediting payment to suppliers towards the inward supplies received. Tax deductor has a legal obligation:

Source Taxguru

Form GSTR-4A

Form GSTR-4A is an auto-drafted and read only form for composition taxpayer, auto created on basis of data from the saved/submitted/filed Form GSTR-1 & 5 and filed Form GSTR-7 of the deductors, where composition taxpayer is the recipient. The Composition taxpayer cannot take any action in Form GSTR-4A. This form is only for view.

Source Taxguru

Form GSTR-5

Form GSTR-5 is a return to be filed by all Non- Resident Taxpayer in case they don’t wish to avail ITC (Input Tax Credit) on local procurements. In case, non-resident person wishes to avail ITC on local procurement, it will be required to register as a normal taxpayer and file Form GSTR-1/ 3B as a normal/casual taxpayer.

Source Taxguru

Form GSTR-6A

Form GSTR-6A is a system generated ‘draft’ Statement of Inward Supplies for an ISD (Input Service Distributor). Form GSTR-6A is a read only form. ISD cannot take any action in Form GSTR-6A.

See also GSTR-6 -FAQs & How to create & submit Form GSTR-6

Source Taxguru

GSTR-3B

This GSTR-3B calculation Sheet can be used to calculate Monthly GST liability along with late fees and Interest if any.

Source Taxguru

Form 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. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. in this return.

Source Taxguru

 

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