GST Implementation in Miracle Software

GST Return Formats, Download GST Return Forms (GSTR Forms)

  • GST Overview

    Sr. No.

    Form Number

    Descritption

    1

    GSTR-1

    Details of outwards supplies of goods or services

    2

    GSTR-1A

    Details of auto drafted supplies of goods or services

    3

    GSTR-2

    Details of inward supplies of goods or services

    4

    GSTR-2A

    Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient

    5

    GSTR-3

    Monthly return

    6

    GSTR-3A

    Notice to return defaulter u/s 46

    7

    GSTR-4

    Quarterly return for registered persons opting composition levy

    8

    GSTR-4A

    Auto drafted details for registered persons opting composition levy

    9

    GSTR-5

    Return for Non Resident Taxable Persons

    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

    10

    GSTR-6

    Return for input service distributors

    11

    GSTR-6A

    Details of supplies auto drafted from GSTR-1 or GSTR-5 to ISD.

    12

    GSTR-7

    Return for Tax Deduction at Source

    13

    GSTR-7A

    Tax Deduction at Source Certificate

    14

    GSTR-8

    Statement for Tax Collection at Source

    15

    GSTR-9

    GST Annual Return

    16

    GSTR-9A

    Simplified Annual return by Compounding taxable persons registered under section 8

    17

    GSTR 9B

    GST Reconciliation Statement

    18

    GSTR-10

    GST Final return

    19

    GSTR-11

    Inward supplies statement for persons having Unique Identification Number (UIN)

    20

    TRP-1

    Application for enrolment as Tax return preparer

    21

    TRP-2

    Enrolment certificate as Tax return preparer

    22

    TRP-3

    Show cause to as Tax return preparer

    23

    TRP-4

    Order of cancelling enrolment as Tax return preparer

    24

    TRP-5

    List of Tax return preparers

    25

    TRP-6

    Consent of taxable person to Tax return preparer

    26

    TRP-6

    Withdrawal of authorization to tax return preparer

    27

    9A

    GST Audit Report

    28

    ITC-1A

    GST ITC Mismatch Report



  • Every registered person (other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017) required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner.

     

    Ease of doing Business


    Economies are ranked on their ease of doing business, from 1-190. A high ease of doing business ranking means the regulatory environment is more conducive to the starting and operation of a local firm. Latest Ease of Doing Business report of the World Bank Group has once again everyone has been left disappointed as India climbed just one position to 130 this year.

    Paying taxes is one of the worst indicators for India - this year the countrys rank remained atlowly 172 out of 190 countries.

    The introduction of the Goods and Services Tax (GST)is expected to ease doing business by managing the multiple indirect taxes applicable in the existing tax regime, removing cascading effect of taxes and widening the tax base.

    By unifying all Indian states and Union Territories into a one nation one common market, GST will exponentially enhance the ease of doing business. GST is expected to bring in a lot of certainty on the indirect tax front and this will provide a boost to new investments, especially foreign investments in the Country.