GST Practical Guides | Introduction to GST Returns, Statements and Other Compliance Forms

This book is a part of the GST Practical Guide – Five Book Series, which covers day-to-day practical requirements under the law in simple language. The coverage of GST Practical Guide – Five Book Series includes:

• Accounts & Records Maintenance under the GST Act
• Registration, Suspension, Cancellation and Revocation of Cancellation
• Reverse Charge Mechanism under GST
• Introduction to GST Returns, Statements and Other Compliance Forms
• Input Tax Credit

This book will be helpful for tax practitioners, the legal fraternity, and departmental authorities.

The Present Publications is the latest 2023 edition and has been amended by the Finance Act 2023. This book is authored by the Goods & Services Tax Practitioners' Association of Maharashtra and CA Girish Kulkarni. The detailed contents of this book are as follows:

• Introduction to GST Returns
• Different Methods & Tools for GST Returns
• Types of GST Returns Statements & Other Compliances
• GSTR-1 – Outward Supplies Return
• GSTR-3B – Return (Earlier referred to as Summary Return)
• QRMP Scheme
• First Return
• GSTR-4 – Quarterly Return for Composition Taxpayers
• GSTR-5 – Non-Resident Foreign Taxpayer Return
• GSTR-6 – Input Service Distributor Return
• GSTR-7 – Tax Deduction at Source (TDS) & GSTR-8 – Tax Collection at Source (TCS)
• Annual Return
• GSTR-9C – Reconciliation Statement and Certification
• GSTR-10 – Final Return
• GSTR-11 – Details of Inward Supplies of Person Having UIN
• Revision of Returns
• Default/Delay in Furnishing the Return