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Goods and Services Tax (GST) Forms for Return/Statement

Sr.No Form Number Return Help Description
1. R-1 GSTR-1 Filing Guide Outwards details of supplies of goods or services
2. R-1A – Auto drafted details of supplies of goods or services
3. R-2 GSTR-2 Filing Guide Inward supplies details of goods or services
4. R-2A – Supplies auto drafted details from GSTR-1 or GSTR-5 to recipient
5. R-3 GSTR-3 Filing Guide Monthly returns
6. R-3A Return defaulter u/s 46 Notice
7. R-3B GSTR-3B Filing Guide All Dealers
8. R-4 GSTR-4 Filing Guide Registered persons opting composition levy Quarterly return
9. R-4A Registered persons opting composition levy Auto drafted details
10. R-5 GSTR-5 Filing Guide Non-Resident Taxable Persons Return
11. R-5A Online information and database access or retrieval services by a person located outside India made to non-taxable persons in India Details of supplies
12. R-6 GSTR-6 Filing Guide Input service distributors returns
13. R-6A Supplies auto drafted from GSTR-1 or GSTR-5 to ISD details
14. R-7 GSTR-7 Filing Guide Tax Deduction at Source returns
15. R-7A TDS Certificate
16. R-8 GSTR-8 Filing Guide Tax Collection at Source statement
17. R-9 Annual return
18. R-9A Compounding taxable persons registered under section 8 Simplified Annual return
19. R-9B Reconciliation of Statement
20. R-10 Final return
21. R-11 GSTR-11 Filing Guide Inward supplies statement for persons having Unique Identification Number (UIN)
22. TRP-1 Application for enrolment as Tax return preparer
23. TRP-2 Enrolment certificate as Tax return preparer
24. TRP-3 Show cause to as Tax return preparer
25. TRP-4 Order of cancelling enrolment as Tax return preparer
26. TRP-5 List of Tax return preparers
27. TRP-6 Consent of taxable person to Tax return preparer
28. TRP-7 Withdrawal of authorization to tax return preparer
29. 9A Audit Report
30. ITC-1A ITC MIsmatch Report

News Section

News

13 Aug 25
Rajya Sabha Passes New Income Tax Bill 2025 by Voice Vote to Replace Six-Decade-Old Act
Calcutta HC Quashes GST Order for Violating Mandatory Hearing Requirement U/S 75(4)
Calcutta HC: GST Authorities Cannot Recover Full Tax Demand Before Appeal Period Ends
Karnataka Officers Uncover Approx. ?39,000 Crore GST Evasion in FY 2024-25
12 Aug 25
ICAI Launches Practical Guide to GST Disputes to Empower CAs in Litigation and Representation
GST ITC Reversal on Expired Drugs: Gujarat HC Seeks Department’s Response
Vyapar Mandal Meets Union MoS Chaudhary Over GST Simplification in Punjab
Madras HC Quashes GST Orders Issued Under Notif. No. 56/2023, Says Extension Valid Only in Exceptional Circumstances
11 Aug 25
ITR-5 Excel Utility for AY 2025-26 Released
Lok Sabha Passes Manipur GST Amendment Bill 2025
Government Appoints 31 Technical Members (Centre) to State Benches of GST Appellate Tribunal
GST ITC Reversal on Expired Drugs: Gujarat HC Seeks Department’s Response
10 Aug 25
Income Tax Bill 2025 Withdrawn, Fresh Version to Be Tabled in Lok Sabha on August 11
ICAI Launches International ADR Centre to Promote Alternate Dispute Resolution in India
Vyapar Mandal Meets Union MoS Chaudhary Over GST Simplification in Punjab
Madras HC Quashes GST Orders Issued Under Notif. No. 56/2023, Says Extension Valid Only in Exceptional Circumstances
09 Aug 25
Parliamentary Panel Seeks Faster Appointment of GST Appellate Tribunal Benches Nationwide
AP Launches ?5?Crore Thrift Fund for Weavers, Offsets GST for Handlooms
Orissa High Court Directs 10% Tax Payment Within a Week for GST Appeal Relief
08 Aug 25
Delhi HC: Consolidated GST SCN Must for Multiple-Year ITC Mismatch Allegations
Uttar Pradesh Records First Fiscal YoY GST Rise Post June Slump
Supreme Court Rejects Plea Challenging Relief on GST ECL Blocking
06 Aug 25
Bombay HC: Section 54 Exemption Allowed Even When Sale Proceeds Used for Numerous Residential Units
Supreme Court: 100% GST Penalty Requires Proof of Fraud, Orders High Court for Rehearing
05 Aug 25
ITAT Delhi Quashes Assessment Framed U/S 143(3) Due to Invalid Notice Format U/S 143(2)
July 2025 GST Collection at ?1.96 Lakh Crore, Grows 7.5% YoY
How GST Software Helps Transport & Logistics Businesses
04 Aug 25
ICSI Calls for Recognition of Company Secretaries as `Accountants` Under Income Tax Bill
Pre-Filled SCN Waiver Form Not Legally Valid: Delhi HC Orders Release of Jewellery Upon Payment
03 Aug 25
Income Tax Bill 2025: Lok Sabha Panel Recommends Over 330 Changes to Boost Clarity
02 Aug 25
GST Collection Hits Rs 1.96 Lakh Crore in July 2025, Rises 7.5% YoY
Delhi HC: GST Audit Can’t Be Completed Without a Reply, Violates CGST Rule 101(4)
No TDS, No Fee: ITAT Mumbai Cancels ?1.16 Lakh Late Filing Penalty Imposed U/S 234E
Hyderabad CESTAT: No Service Tax on Repairs of Sainik School Buildings by Military Engineering Services
31 Jul 25
No Change in LTCG Tax Rates in Income Tax Bill 2025, Clarifies IT Department
Income Tax Department Releases Offline and Online Utility for ITR-3 Filing for AY 2025-26
Gujarat HC: GST Officers Can’t Be Cross-Examined Over Summons or Arrest Memos
GST AAR: No ITC on Goods and Services Used to Operate 10.2 MW Solar Plant
FM Clarifies GST Exemption on Maintenance Charges for Small Apartments Below INR 7500
30 Jul 25
MCA Clarifies Linked Filing Requirement for Form AOC-4 XBRL Under V3 Portal
TN AAAR: GST Applicable on Silver Extracted from Used Batteries Supplied Free by Indian Navy
CBDT Cir. 10/2025: Time Limit for Processing Invalidated e-Filed ITRs
Delhi High Court Rejects GST Writ Over Fraudulent ITC, Grants One Month for Appeal with Pre-Deposit
Calcutta HC Upholds Separate GST Notices for Same Period If Grounds Differ
29 Jul 25
Ex-ED Officer Sentenced to 3 Years in Bribery Case by Special CBI Court in Bengaluru
GST on Apartment Maintenance: No Burden on Residents, Clarifies FM Sitharaman
28 Jul 25
Karnataka HC: IGST Not Applicable on Secondment from Overseas Entities
Karnataka HC Orders GST Authority to Set up Tracking Mechanism for Email Notices
GST Council Likely to Discuss on 12% Uniform Tax for Textiles in Upcoming Meeting
27 Jul 25
CBDT Extends Deadline to Process ITRs Marked Invalid Due to CPC Error, Fresh Intimations to Be Issued
Patna HC: Fresh GST Registration Not Barred by Prior Cancellation if Section 29(2) and CBIC Guidelines Are Followed
Delhi HC Gives Relief After Duplicate GST Order Appears on Portal, Allows Reply to SCN Notices
IT Dept Uses AI to Track Taxpayer Behaviour and Flag Suspicious PANs: CBDT Chairman

Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
All
14 Aug 25 Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in June.
14 Aug 25 Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in June.
14 Aug 25 Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in June.
14 Aug 25 Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in June.
15 Aug 25 Details of Deposit of TDS/TCS of July by book entry by an office of the Government.
15 Aug 25 E-Payment of PF for July.
15 Aug 25 Payment of ESI for July
15 Aug 25 Issue of TDS certificates for Q1 of FY 2025-26.
20 Aug 25 To add/amend particulars (other than GSTIN) in GSTR-1 of July. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B. If incorrect values are auto-populated in Table 3.2 of GSTR-3B, correct the values by making amendments through
20 Aug 25 Summary Return cum Payment of Tax for July by Monthly filers. (other than QRMP). Auto-populated values in Table 3.2 of GSTR-3B for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders are now non-editable. Returns upto
20 Aug 25 Monthly Return by persons outside India providing online information and data base access or retrieval services, for July. Returns upto June 2022 cannot be filed now.
25 Aug 25 Deposit of GST under QRMP scheme for July .
28 Aug 25 Return for July by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Aug 25 Deposit of TDS u/s 194-IA on payment made for purchase of property in July.
30 Aug 25 Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 24-25, where lease has terminated in July. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Aug 25 Deposit of TDS on certain payments made by individual/HUF u/s 194M for July.
30 Aug 25 Deposit of TDS on Virtual Digital Assets u/s 194S for July.
31 Aug 25 Application for exercising option under Explanation to section 11(1) to apply income of previous year in the next year or in future, if ITR due date is October 31.
31 Aug 25 Statement in to be furnished to accumulate income for future application u/s 10(21) or 11(1), if ITR due date is October 31.
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