GST Rules

GSTR 3 can be gen­er­at­ed only when GSTR‑1 and GSTR- 2 of the tax peri­od have been filed.   Elec­tron­ic liability

Form GSTR‑3 [See rule 61(1)]   Month­ly return Year Month   1. GSTIN 2. (a) Legal name of the registered

Table 3 & 4 to cap­ture infor­ma­tion of: Invoice-lev­­el inward sup­ply infor­ma­tion, rate-wise, per­tain­ing to the tax peri­od report­ed by supplier

FORM GSTR-2A [See rule 60(1)]   Year Month   1. GSTIN 2. (a) Legal name of the reg­is­tered per­son (b)

Form GSTR‑2 [See rule 60(1)]       Year Month     1. GSTIN 2. (a) Legal name of the

Form GSTR-1A [See rule 59(4)]  Details of auto draft­ed sup­plies (From GSTR 2, GSTR 4 or GSTR 6 )   Year Month

Terms used: GSTIN: Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber UIN: Unique Iden­ti­ty Num­ber UQC: Unit Quan­ti­ty Code HSN: Har­mo­nized Sys­tem of

Form GSTR‑1 [See rule (59(1)]   Year Month   1. GSTIN 2. (a) Legal name of the reg­is­tered per­son (b)

Form GST ENR-01 [See rule 58(1)] Appli­ca­tion for Enrol­ment u/s 35 (2) [only for un-reg­is­tered per­sons] 1. (a) Legal name (b)

Form GST ITC-04 [See rule – 45(3)]   Details of goods/capital goods sent to job work­er and received back