In order to aware the general public with the latest GST provisions and amendments, the government authorities regularly issue several GST forms to acknowledge the latest structural changes in the laws and regulations in the goods and services tax regime.
Here we provide all the updated GST forms including Sugam, Sahaj, final GST rules, rules related to the registration and amendments, GST forms related to the returns/statements, invoice formats and transition and migration-related GST forms.
Find all the necessary GST forms on all the categories here:
The person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person Application for registration
Online information and database access or retrieval services by a person located outside India made to non-taxable persons in India Details of supplies
Notification of stock details from the date of opting composition scheme (Concerning taxpayers registered under the present regime migrate on the selected day)
Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A.
ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER
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Published by CA Vineeta
Hi,I am Vineeta Sharma. I am a chartered accountant. I have done my (B.Com) from Rajasthan University. I have keen interest in taxation field.
To become TRP in GST, firstly file TRP-1 form and in TRP-5, the department can ask you some additional details related to you and after that if department is satisfied they can give you the certification.
Two months before i have started one propritary business(say tyres) with Tin no. So how many returns i have to file in a month. TO will not exceed 5 lacs pa. I have registered with only vat but not CST.
If your turnover does not exceed Rs.20 lacs, suppose that there is no inter state transactions then in that situation in GST there is no liability for registration as well as there is no liability for filling of return.
Your turnover does not exceed Rs.20 lacs, suppose that there is no inter state transactions then in that situation in GST there is no liability for registration as well as there is no liability for filling of return.
Hi,
1) What is the Registration fees under GST? And what is migration fees from State VAT to GST?
2) How many times a businessman dealing in hardware items ( cement, rod and other building materials) whose annual turnover is Rs. 1 crore (say) should file his GST return in a month/ year?
3) Is there any Accounting software for calculation and filing of GST in the market?
Hi
Where can I file my GST return?
Is it mandatory to approach a CA/CS (as Facilitation Centre) and TRP to file my GST return and all or Can I do it alone as I do my Income Tax Return online for my own?
Whether I can get it done by my VAT consultant if he can.
Currently, there is no need to file any GST return till the act is not applicable fully on nation. Secondly there is no need to consult any CA/CS or TRP to file your return. If you individually want to file your return, you can.
You should file online form 2. and when seller file GSTR-1 then in GSTR2A you should approve that the entry is correct or not. If that is correct then it will show in GSTR-2
you are mentioning that 3 return monthly means SGST, CGST, IGST related ?, and under GST any amount limit is specified for monthly or quarterly return apart from composition dealer.Pls suggest
Sir, Monthly return related to the normal dealers. In this return SGST, CGST and IGST all the information will go out. But in the case of Quarterly return, this return is related to the composition dealers who are not dealing with interstate business in that situation IGST will not applicable on them.
If turnover of my firm is less than 20 lakh’ then no need for gst no. I wish to purchase goods from Delhi ( my firm is in Indore mp) what will Delhi supplier deliver goods me without gst no. And if they supply, will any tax liability to sale goods
We have not pay tax and return filing on going year. Now we also processing the GST registration. Now my question is department allow that the GST registration, because our old due is still pending
I am working with Govt. work Construction Contractor Pvt. Ltd. Company and We have sites running on at 10 different states of work contracts, and we have 10 different VAT & CST Registration no. for each state and also having Service tax Registration number, so please tell me that have we required 10 GST No. for each state or one Common Registration under GST required?
All Sites are running under same Company name (Single PAN)
May i know total number of returns which we have to file for a single client in a year under GST? Schedule of the same… with form no and its frequency…. Please help me…
Its totally depend upon which type of dealer you have if you are regular dealer than monthly 3 returns and if you are composition dealer in that case 2 returns quarterly.
Hi,
Can you please tell me what is the limit for GST Registration for new dealer started business just before 6 months having no registration under vat or cst so please tell me when regi. is required?
If assessee have more than 20 lacs turnover in a year in case of small states assessee have more than 10 lacs turnover in that case assessee is liable to get registration in GST.
I got an error in GST registration towards partners coloum. Their is mismatch showing in partners name and PAN card detail. Kindly help regarding this matter
Even i got the same error message. It is observed that details of following PAN’s are not matched with CBDT database. All partners pan mismatched. Kindly help me.
I HAVE FOUR UNITS IN A STATE & I RAISE INVOICES FROM ALL THE FOUR UNITS STARTING WITH 0001,HOW GST SYSTEM WILL ENSURE ITS DUPLICATION IN INVOICE NOS AT THE TIME OF FILEING GSTR-1 .PL EXPLAIN
Sir in all 4 units in a state, are you have a single VAT/ Service tax no. in that case a single invoice centre you have, but if you have 4 different VAT or service tax no. then you can generate a same series invoices.
i run a local shop in haryana, i currently have TIN no. i file quarterly return after GST how many returns i have to file? and please clear the concept of GST. Thank You
Sir, it is totally depend which type of dealer you are register in GST. As regular dealer you have to submit 3 monthly return but in case of composition dealer only 2 return will go on quarterly bases.
Its totally depend upon in which category a dealer will register. For example if a dealer register as a regular dealer in that case monthly 3 return will filled and in case of composition dealer quarterly return will filled.
if you have 4 GSTIN as per different states then yes there are 4 returns will go for respective GSTIN. But if you have centralized billing system and have only one GSTIN no. of head office then only one return will go.
Dear Sir/Madam,
We have a family business of gold jewellry manufacture from the gold provided by our customers themselves.
Do we also need to register for GST?
Our annual production of jewellry is around 1.00 Kg of Gold Jewellery.
Annual Income would be around 3-4 Lakh/Annum.
If you are currently register in any Vat act then its compulsory to have provisional id at the same time if you are plan for new business in jewellery than if you are not cross the threshold limit (10 lakhs and 20lakhs) in that situation you can’t liable to register in GST
Provisional registration is just data validation process. It is recommended.it has no legal validity.
It respective of your current tax position & turnover.
Dear Sir,
My client having two manufacturing unit and one administrative office (keeping books etc. & administrative) within state in different location, whether it is compulsory for registration as additional place of business and each registration required separate return.
There are not separate return for service tax and excise return. There are sales/purchase register in that both serviced and manufacture information will be enter.
our company having three manufacturing units in different place within a state they are maintaining seperate Excise registration & ST registrsation numbers. after GST implementation we are having one GST number?or unit wise three GST number?
How is additional place of business and godown, name of changes, rate of tax changes, bank accounts how is clearing report, revised return no optional rules gst, TDs rate of tax, bank account changes, pan number changes, purchases return and sales return, goverment refund with in day time rules, turnover of tax audis gst pls corret reported
Hi
I need one clarification after GST introduced who are eligeble to take CGST Registration and Who are in SGST or both can we take in one pan (in one company name) plz advise
Three Returns will have to be filed every month. These are for Supplies, Procurement and monthly final Return.
Taxable Person should be in a position to prepare Returns provided he has adequate IT facilities. It is contemplated that Taxable Person should be in a position to compile Returns throghout the month on a real time basis. So that ther is no month end rush for compiling Returns.
A Taxable Person can avail services of a registered Tax Return Preparer.
You wil be required to take registration in each state where you are having sale/service activities.
In any state you have the option to take separate registration for each business vertical. Also, a separate registration will also have taken if you have Service Distributor situation.
We are already registered with Excise having an ECC no. Plz clarify we have to apply for GST No. again or already registered no. will be issued as GST No. ?
“As per the format given by the department there is no as such clarification given by them . but as per general acceptable formats tax will be calculated on the Net amount which includes fright, insurances, packing and forwarding charges and less by discount amount.”
I am filing nil return for past 4 years in service tax as it is mandatory now to file nil return in service tax. Do I need to register mandatorily in GST. If it is mandatory do I need to file nil return also in GST?
Sir if your turnover less than 20 lakhs p.a.(Other than Sikkim, Mizoram and other northern states or small states registration limit 10 lakhs) then there is no requirement for registration under GST. And if your firm will be register in GST than you can file Nil return too.
Can you please publish a screenshot of a Nil return under GST. I am paying service tax and have migrated to get but my turnover this year will not cross 20 lacs. I want to know how to file nil returns .Thanks
Hello, Could you please clarify on how the NIL return is to be made. Earlier I was filing the NIL return half yearly. My turnover is less than ₹ 20 lakhs. Also, I am registered in Maharashtra and provide services as a corporate trainer. But I need to travel to different cities to give training. Will I have to be registered as a casual service provider then? (I have already done the migration to GST)
I am financial, taxation and Management consultant in ranchi. I am expert in corporate law, GST is my specialised service. our team is highly profesionals.
Dear Sir,
Basically I am a professional from Accounts & Finance. I want to take the ideas related to Indirect taxation.
Please suggest me how to connect with you?
Mr. Rajeev kumar jha
Please clarify the following:
What are the parallel provisions and forms in GST for C – form, F – form and H – form of VAT and CST Acts.
Department is claiming tax on advances recieved from customers as per Draft GST Law and same is reflecting in Section 12 of GSTR1. What happens in case the advance is returned back to the customer (in part or full) due to non-supply or short supply of goods or services ? I dont seem to find any column where the tax on this can be claimed back from the department by the seller.
Raise credit note cancelling invoice raised at time of advance – invoice required to be raised for advance as this is covered under supply.
Credit note to be shown under credit/debit note table.
Hi
I need one clarification after GST introduced who are eligeble to take CGST Registration and Who are in SGST or both can we take in one pan (in one company name) plz advise
Under GST there will be an application for registration will be available to those who are already Registered Under any VAT or CST. Registration No. well be PAN Based 15 Digit No. Each Company can Take one PAN Based GST Registration.
RIGHT, BUT A COMPANY CAN GET TWO OR MORE GST REG NUMBER UNDER VERTICAL REGISTRATION WHICH WILL BE SHOWN IN GST SITE, BUT FOR THIS TYPE OF REGISTRATION AND U NEED TO DEAL DIFF KIND OF GOODS OR SERVICES WITHIN A STATE OR OUTSIDE THE STATE.
AND ONE MORE THING YOU NEED APPROVAL OF GST COMMISSIONER, MEANS YOU HAVE TO SATISFY HIM THAT YOU ARE DEALING WITH SEPARATE KIND OF GOODS
Hello mam
I m sarika.I have small software company.I want to develop GST software.
I want suggestions from you.Please, give me reply.
HELLO SIR
PLEASE PROVIDE GUIDENCE ABOUT TRPS UNDER GST
WHAT IS THE PROCEDURE TO BECOME A TRPS
REGARDS
To become TRP in GST, firstly file TRP-1 form and in TRP-5, the department can ask you some additional details related to you and after that if department is satisfied they can give you the certification.
Two months before i have started one propritary business(say tyres) with Tin no. So how many returns i have to file in a month. TO will not exceed 5 lacs pa. I have registered with only vat but not CST.
If your turnover does not exceed Rs.20 lacs, suppose that there is no inter state transactions then in that situation in GST there is no liability for registration as well as there is no liability for filling of return.
Your turnover does not exceed Rs.20 lacs, suppose that there is no inter state transactions then in that situation in GST there is no liability for registration as well as there is no liability for filling of return.
Hi,
1) What is the Registration fees under GST? And what is migration fees from State VAT to GST?
2) How many times a businessman dealing in hardware items ( cement, rod and other building materials) whose annual turnover is Rs. 1 crore (say) should file his GST return in a month/ year?
3) Is there any Accounting software for calculation and filing of GST in the market?
Regards
Firoz Ahmed
Hi
Where can I file my GST return?
Is it mandatory to approach a CA/CS (as Facilitation Centre) and TRP to file my GST return and all or Can I do it alone as I do my Income Tax Return online for my own?
Whether I can get it done by my VAT consultant if he can.
regards
Firoz Ahmed
Currently, there is no need to file any GST return till the act is not applicable fully on nation. Secondly there is no need to consult any CA/CS or TRP to file your return. If you individually want to file your return, you can.
How many returns under GST act. like as under vat act 4 quarterly,1 annualy and 8 monthly as applicable
Read here: http://blog.saginfotech.com/process-gst-registration-and-return-forms
What is form 2 A and form 2? Am I required to fill in both?
You should file online form 2. and when seller file GSTR-1 then in GSTR2A you should approve that the entry is correct or not. If that is correct then it will show in GSTR-2
Hey Can you mail me all in single zip file
Use print option and download PDF
Dear Mam,
you are mentioning that 3 return monthly means SGST, CGST, IGST related ?, and under GST any amount limit is specified for monthly or quarterly return apart from composition dealer.Pls suggest
Sir, Monthly return related to the normal dealers. In this return SGST, CGST and IGST all the information will go out. But in the case of Quarterly return, this return is related to the composition dealers who are not dealing with interstate business in that situation IGST will not applicable on them.
Hi,
Thanks for the post !!.
A little modification is required !!
Under -Goods and Services Tax (GST) Forms for Return/Statement
Sl. No- 25 -TRP-6-Consent of taxable person to Tax return preparer
Sl.No- 26 – TRP-6 -Withdrawal of authorization to tax return preparer. Here it will be TRP-7 in Sl No-27.
Can you pls change it to TRP-7
Thanks Sir, We updated it.
If turnover of my firm is less than 20 lakh’ then no need for gst no. I wish to purchase goods from Delhi ( my firm is in Indore mp) what will Delhi supplier deliver goods me without gst no. And if they supply, will any tax liability to sale goods
In case of interstate transaction registration is compulsory
Sir
We have not pay tax and return filing on going year. Now we also processing the GST registration. Now my question is department allow that the GST registration, because our old due is still pending
Currently, there is no validation for registration that firstly you must pay the dues for current liabilities.
I am working with Govt. work Construction Contractor Pvt. Ltd. Company and We have sites running on at 10 different states of work contracts, and we have 10 different VAT & CST Registration no. for each state and also having Service tax Registration number, so please tell me that have we required 10 GST No. for each state or one Common Registration under GST required?
All Sites are running under same Company name (Single PAN)
If you have 10 different VAT no. then you have to apply 10 different GSTIN no too.
Dear mem
Please provide GST All details in Hindi, like entry,pmt,return etc.
You can use Google translate option to convert language as you want to read.
May i know total number of returns which we have to file for a single client in a year under GST? Schedule of the same… with form no and its frequency…. Please help me…
Its totally depend upon which type of dealer you have if you are regular dealer than monthly 3 returns and if you are composition dealer in that case 2 returns quarterly.
Hi,
Can you please tell me what is the limit for GST Registration for new dealer started business just before 6 months having no registration under vat or cst so please tell me when regi. is required?
If assessee have more than 20 lacs turnover in a year in case of small states assessee have more than 10 lacs turnover in that case assessee is liable to get registration in GST.
I got an error in GST registration towards partners coloum. Their is mismatch showing in partners name and PAN card detail. Kindly help regarding this matter
Might be your pan no. not match with the name you have enter. Please check the issue.
Even i got the same error message. It is observed that details of following PAN’s are not matched with CBDT database. All partners pan mismatched. Kindly help me.
I HAVE FOUR UNITS IN A STATE & I RAISE INVOICES FROM ALL THE FOUR UNITS STARTING WITH 0001,HOW GST SYSTEM WILL ENSURE ITS DUPLICATION IN INVOICE NOS AT THE TIME OF FILEING GSTR-1 .PL EXPLAIN
Sir in all 4 units in a state, are you have a single VAT/ Service tax no. in that case a single invoice centre you have, but if you have 4 different VAT or service tax no. then you can generate a same series invoices.
i run a local shop in haryana, i currently have TIN no. i file quarterly return after GST how many returns i have to file? and please clear the concept of GST. Thank You
Sir, it is totally depend which type of dealer you are register in GST. As regular dealer you have to submit 3 monthly return but in case of composition dealer only 2 return will go on quarterly bases.
how many minimum total returns will be submitted by a dealer under GST
Its totally depend upon in which category a dealer will register. For example if a dealer register as a regular dealer in that case monthly 3 return will filled and in case of composition dealer quarterly return will filled.
Dear Shikha My company has business in four states. please explain the procedure of GST retutn filing. whether we need to file return in every state?
if you have 4 GSTIN as per different states then yes there are 4 returns will go for respective GSTIN. But if you have centralized billing system and have only one GSTIN no. of head office then only one return will go.
Dear Sir/Madam,
We have a family business of gold jewellry manufacture from the gold provided by our customers themselves.
Do we also need to register for GST?
Our annual production of jewellry is around 1.00 Kg of Gold Jewellery.
Annual Income would be around 3-4 Lakh/Annum.
If you are currently register in any Vat act then its compulsory to have provisional id at the same time if you are plan for new business in jewellery than if you are not cross the threshold limit (10 lakhs and 20lakhs) in that situation you can’t liable to register in GST
Provisional registration is just data validation process. It is recommended.it has no legal validity.
It respective of your current tax position & turnover.
madam,
like pan of the assessee is taken from state database which is non editable if that data base is incorrect then what to do?
As in Punjab in most of the assesses Pan No has been wrongly entered in the state’s Data base.
So now you can update your clients details in VAT department login.
Dear Sir,
My client having two manufacturing unit and one administrative office (keeping books etc. & administrative) within state in different location, whether it is compulsory for registration as additional place of business and each registration required separate return.
Yes Sir, you have to register for all of these units.
Dear Shika,
My question is that is there any unqualified Chartered Accountant?
INV-1 Application for Electronic Reference Number of an Invoice
Does this means that for each invoice to be issued / or issued one has to apply for this this number ???
Not each invoice. only those invoices which are use for the goods movement time not for sales purpose.
Dear Madam,
Please explain GST return types with form no like ER1,ST3.
Please explain shall we follow excise rule after introduce GST.
Regards, Basha.I
There are not separate return for service tax and excise return. There are sales/purchase register in that both serviced and manufacture information will be enter.
hi mam,
our company having three manufacturing units in different place within a state they are maintaining seperate Excise registration & ST registrsation numbers. after GST implementation we are having one GST number?or unit wise three GST number?
Dear sir,
it is compulsory for CA/CS/ICWA/Advocate to register as Tax Return Prepare to every dealer
No
It is necessary to get registered as a Tax Return Preparer.
Sir department have given the form for TRP. But at the same time a professional need not to be register as TRP.
Dear sir
How is additional place of business and godown, name of changes, rate of tax changes, bank accounts how is clearing report, revised return no optional rules gst, TDs rate of tax, bank account changes, pan number changes, purchases return and sales return, goverment refund with in day time rules, turnover of tax audis gst pls corret reported
Please clear your question.
Hi
I need one clarification after GST introduced who are eligeble to take CGST Registration and Who are in SGST or both can we take in one pan (in one company name) plz advise
There is only one registration in GST.
Filling return in month is it quit busy schedule for tax consultants for whole year
Three Returns will have to be filed every month. These are for Supplies, Procurement and monthly final Return.
Taxable Person should be in a position to prepare Returns provided he has adequate IT facilities. It is contemplated that Taxable Person should be in a position to compile Returns throghout the month on a real time basis. So that ther is no month end rush for compiling Returns.
A Taxable Person can avail services of a registered Tax Return Preparer.
Sir, We are company having single PAN but two ST registration code. Whether will be allowed to keep two ST registration code for SINGLE PAN
Yes, if assessee has 2 business places. In that situation, assessee is liable for 2 ST registration no. for single PAN only.
You wil be required to take registration in each state where you are having sale/service activities.
In any state you have the option to take separate registration for each business vertical. Also, a separate registration will also have taken if you have Service Distributor situation.
We are already registered with Excise having an ECC no. Plz clarify we have to apply for GST No. again or already registered no. will be issued as GST No. ?
Yup there is provision for registration in GST for existing registered taxpayer in other laws like Excise, Service tax and vat
Is freight collected in bill is chargeable to GST. Pl clear all other charges which are added in making bill subject to charging GST
“As per the format given by the department there is no as such clarification given by them . but as per general acceptable formats tax will be calculated on the Net amount which includes fright, insurances, packing and forwarding charges and less by discount amount.”
I am filing nil return for past 4 years in service tax as it is mandatory now to file nil return in service tax. Do I need to register mandatorily in GST. If it is mandatory do I need to file nil return also in GST?
Sir if your turnover less than 20 lakhs p.a.(Other than Sikkim, Mizoram and other northern states or small states registration limit 10 lakhs) then there is no requirement for registration under GST. And if your firm will be register in GST than you can file Nil return too.
Can you please publish a screenshot of a Nil return under GST. I am paying service tax and have migrated to get but my turnover this year will not cross 20 lacs. I want to know how to file nil returns .Thanks
Return filing under GST has not been started. Return filing will only be possible after applicability of GST.
Hi Sir..
Now the RETURNS functionality is enabled, kindly clarify, how to file NIL return for the month of July 2017.
You take the GST R1 form
Fill out your GSTIN etc
But do not show any transactions.
Then what about purchase and sales bills? Is same billing format is followed for below 20 lakhs turn overing concerns?
Hello, Could you please clarify on how the NIL return is to be made. Earlier I was filing the NIL return half yearly. My turnover is less than ₹ 20 lakhs. Also, I am registered in Maharashtra and provide services as a corporate trainer. But I need to travel to different cities to give training. Will I have to be registered as a casual service provider then? (I have already done the migration to GST)
Thanks
returns whether nil or turnover have to be filed in gst
Dear Sir/Medam
I want to know the transporter is required to registration on gst, and how much rate is applicable
The department is not clarify anything about it.
I am financial, taxation and Management consultant in ranchi. I am expert in corporate law, GST is my specialised service. our team is highly profesionals.
Dear Sir,
Basically I am a professional from Accounts & Finance. I want to take the ideas related to Indirect taxation.
Please suggest me how to connect with you?
Thanks & Regard
J.J.Das
Mr. Rajeev kumar jha
Please clarify the following:
What are the parallel provisions and forms in GST for C – form, F – form and H – form of VAT and CST Acts.
M S Sivanand
sivanandms@gmail.com
Department is claiming tax on advances recieved from customers as per Draft GST Law and same is reflecting in Section 12 of GSTR1. What happens in case the advance is returned back to the customer (in part or full) due to non-supply or short supply of goods or services ? I dont seem to find any column where the tax on this can be claimed back from the department by the seller.
Raise credit note cancelling invoice raised at time of advance – invoice required to be raised for advance as this is covered under supply.
Credit note to be shown under credit/debit note table.
Hi
I need one clarification after GST introduced who are eligeble to take CGST Registration and Who are in SGST or both can we take in one pan (in one company name) plz advise
Under GST there will be an application for registration will be available to those who are already Registered Under any VAT or CST. Registration No. well be PAN Based 15 Digit No. Each Company can Take one PAN Based GST Registration.
mai NGO and Company ke liye GST Registration karana chahta hu kitna cost lagega bihar se hu
Follow the step by step procedure: http://blog.saginfotech.com/process-gst-migration-bihar-vat-dealers
RIGHT, BUT A COMPANY CAN GET TWO OR MORE GST REG NUMBER UNDER VERTICAL REGISTRATION WHICH WILL BE SHOWN IN GST SITE, BUT FOR THIS TYPE OF REGISTRATION AND U NEED TO DEAL DIFF KIND OF GOODS OR SERVICES WITHIN A STATE OR OUTSIDE THE STATE.
AND ONE MORE THING YOU NEED APPROVAL OF GST COMMISSIONER, MEANS YOU HAVE TO SATISFY HIM THAT YOU ARE DEALING WITH SEPARATE KIND OF GOODS
c GST and S GST for same state only Haryana according to your HSN code