REPORT OF THE JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST ON GST RETURN
Empowered Committee of State Finance Ministers
New Delhi
October, 2015
Sl.No.
Chapters
1
Introduction
2
Periodicity of Return Filing
3
Monthly Return
3.1
Components of valid GST Return for Outward Supplies made by the Taxpayer (GSTR-1)
3.2
Components of valid GST Return for Inward Supplies received by the Taxpayer (GSTR-2)
3.3
Components of valid GST Return (GSTR-3)
3.4
Quarterly Return for compounding Taxpayer (GSTR-4)
3.5
Non-resident foreign taxpayers (GSTR-5)
3.6
Components of a valid ISD Return (GSTR-6)
3.7
Components of a valid TDS Return (GSTR-7)
3.8
Steps for Return Filing
3.9
Acknowledgement
3.10
Contents of Invoice level information
3.11
Where will the taxpayer file Return?
3.12
Revision of Return
3.13
Non-filing, late-filing and short filing of return
4
Return of Casual/Non-Resident Taxpayers
5
Annual Return (GSTR-8)
6
Processing of Return
Annexures
I
List of participants in the meeting held on 09th October, 2015
II
Form GSTR-1
III
Form GSTR-2
IV
Form GSTR-3
V
Form GSTR-4
VI
Form GSTR-5
VII
Form GSTR-6
VIII
Form GSTR-7
IX
Form GSTR-8