The PDF format for the multiple GST return forms under Goods & Services Tax has been notified by the Government. In this article, we would be discussing the structure and PDF format of GSTR 5, GSTR 5A, GSTR 6, GSTR 7 & GSTR 8. It is mandatory for the registered taxpayers (registered under GST) to file all the given return forms.
This Article details the complete description and meaning of GST return forms and unveils the format of the forms GSTR 5, GSTR 5A, GSTR 6, GSTR 7 & GSTR 8 available in PDF Format.
Brief Details About GSTR 5 Form
GSTR-5 Form is required to be filed by the person who is registered under GST and is a non-resident foreign taxpayer. All the details regarding inward and outward supplies from the business are required to be furnished in the form. All such eligible taxpayers need to file the GSTR 5 Form which could be downloaded in PDF format file from the Portal.
The non-resident foreign taxpayers who are not an owner of a business in India but is supplying Goods or services in the country for a short period of time is liable to pay tax, interest, fees, and penalty within 20 days after the end of the tax period or after 7 days of the validation of registration, whichever earlier amongst the two dates.
Format and Form Structure of GSTR 5
The form has been aided for the registered non-resident foreigners doing business in India and is enrolled under GST through a temporary registration for a specific validity period. The Tax is required to be paid by such a businessman by the 13th of the next month for a particular tax period or within seven days after the completion of the validity period of registration.
View & Download PDF Format of GSTR 5
Details of GSTR 5A Form
GSTR 5A form is required to be filed by all the internet service providers or Online Information and Database Access or Retrieval (OIDAR) Service Providers. Here we would be discussing the rules and regulations, compliance requirements and step-by-step online return filing procedure.
For connecting the services from abroad to India and vice-versa we have Online Information and Database Access or Retrieval (OIDAR) as such a Service Provider. Such online help services are transferred to the users without the help of any physical medium. OIDAR service falls under the ambit of GST.
The OIDAR service providers and NRI service providers are supposed to be paying GST as an Indirect tax. GSTR-5A form has been introduced for such OIDAR service providers who deliver service to unregistered service recipients in the country.
The Service recipients could be Registered or unregistered Person/Entity
- Registered person/ entity- In this case, GST is paid as per a reverse charge mechanism and the receiver of the service would be paying the GST to the Government of India.
- Unregistered Person, Local Authority or Government – In such a case, the service provider has to pay GST to the government of India. Here the services discharged should be for an objective other than commerce or business. There is also a penalty attached to the late filers of the form.
View GSTR 5A PDF Format with Download Option
GSTR 6 Form Brief Description
All the Input Service Distributors are required to file the GSTR 6 Form. Input Service Distributors are those who work as an intermediary between the manufacturer businesses or final product producers. The details of the credit received assembled through different invoices are covered under GSTR 6. Every ISD is required to furnish the details of invoices in form GSTR-6 on the GST portal.
Salient Features of GSTR 6 Return Form
- The GSTR 6 form should be filled by all the Input Service Distributors registered under the Goods and Service Tax (GST) by the 13th of the succeeding month and the details of tax invoices on which credit has been received, should be furnished.
- ISD is the office of the supplier of goods and /or services. They receive tax invoices towards the receipt of input services.
- In GSTR-6, information regarding the distribution of credits is furnished. While the form GSTR 6 should be filed before or on the 13th of the succeeding month of the tax period.
The Information required to be added to file GSTR 6: The data which needs to be filed in the GSTR 6 form is 1) GSTIN, which stands for Goods and Services Taxpayer Identification Number, 2) the Name of the Taxpayer and 3) the month-Year(Period).
Download the GSTR 6 form in PDF Format
GSTR 7 Form Brief Explanation
GSTR-7 is the GST return form which has been aided to file returns for the tax deducted at source. For every tax period all the eligible taxpayers who deduct tax at source, the form is required to be filed by the 10th of the next month for an immediately preceding tax period.
Features of GSTR 7 Form
TDS would be deducted while making payments to the suppliers by certain registered taxpayers and deposited to the Government’s fund. In the case the supplier’s location and place of supply are different from the registration place (State) of the recipient, no TDS would be deducted and the form would be furnished with the details of tax deducted at source. A registered taxpayer who is liable to pay tax at source under section 37 of the GST Act, would have to file GSTR-7 at the GST Portal.
Download PDF Format GSTR 7 Form
Brief Details of GSTR 8 Form
All e-commerce companies are required to file the GSTR-8 return form each month. The E-commerce companies get readily registered under the GST regime on a compulsory basis and they obtain the registration under TCS. All the details regarding the supplies made by the E-commerce platform to the registered, and unregistered customers and also the details regarding tax paid, and tax payable are furnished in GSTR 8. The GSTR 8 form is being made available in PDF format.
GSTR-8 is filed by every E-commerce operator. It is required to be filed before the 10th of the next month of that tax period on a mandatory basis.
GSTR-8 form has 8 headings and most of them are auto-populated. The E-commerce platforms deduct the (TCS) from the suppliers and return it to the government.
