Forms for Filing GST Returns under CGST Rules 2017 (GSTR 1 to GSTR 11)

Forms for Filing GST Returns under CGST Rules 2017 (GSTR 1 to GSTR 11)

Forms notified by CBIC for filing of GST Returns (GSTR) under the CGST Rules 2017 (i.e. GSTR 1 to GSTR 11), are as under:

Form No. Description 
Form GSTR 1 Details of outward supplies of goods or services [See rule (59(1)]
Form GSTR 1A Details of auto drafted supplies [See rule 59(4)]
Form GSTR 2 Details of inward supplies of goods or services [See rule 60(1)]
Form GSTR 2A Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8) [See rule 60(1)]
Form GSTR 3 Monthly Return [See rule 61(1)]
Form GSTR 3A Notice to return defaulter u/s 46 for not filing return [See rule 68]
Form GSTR 3B Monthly Summary GST Return [See rule 61(5)]
Form GSTR 4 Quarterly return for registered person opting for composition levy [See rule 62]
Form GSTR 4A Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) [See rules 59(3) & 66(2)]
Form GSTR 5 Return for Non-resident taxable person [See rule 63]
Form GSTR 5A Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India [See rule 64]
Form GSTR 6 Return for input service distributor [See rule 65]
Form GSTR 6A Details of supplies auto-drafted form (Auto-drafted from GSTR-1) [See Rule 59(3) & 65]
Form GSTR 7 Return for Tax Deducted at Source [See rule 66 (1)]
Form GSTR 7A Tax Deduction at Source Certificate [See rule 66(3)]
Form GSTR 8 Statement for tax collection at source [See rule 67(1)]
Form GSTR 9 Annual GST Return [See rule 80]
Form GSTR 9A Annual GST Return (For Composition Taxpayer) [See rule 80]
Form GSTR 9C Annual Reconciliation Statement and GST Audit Report/ Certificate [See rule 80(3)]
Form GSTR 10 Final GST Return (See rule 81)
Form GSTR 11 Statement of inward supplies by persons having Unique Identification Number (UIN) [See rule 82]

It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 18 July 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 18 July 2019 by the CBIC). However, for detailed/ official information and/or subsequent updates, please refer relevant Notifications. E&OE

Other GST Related Posts:
Central Goods and Services Tax (CGST):
CGST Act/ Definitions CGST Rules/ Forms
CGST Notifications CGST Rate Notifications
CGST Circulars CGST Orders
Integrated Goods and Services Tax (IGST):
IGST Act/ Definitions IGST Rules/ Forms
IGST Notifications IGST Rate Notifications
IGST Circulars IGST Orders
Union Territory Goods and Services Tax (UTGST):
UTGST Act/ Definitions UTGST Rules/ Forms
UTGST Notifications UTGST Rate Notifications
UTGST Circulars UTGST Orders
List of Various State GST (SGST) Acts 2017 in India

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