Commerce Club – Page 32

By amending sub-section (1A) of section 30E the monetary limit of filing audit report in Form 88 has been raised

Form GSTR-5 (Return for Non-resident taxable person)

Form GSTR-5 [See rule 63] Return for Non-resident taxable person Year Month 1. GSTIN 2. (a)

Form GSTR-4A [See rules 59(3) & 66(2)] Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1,

The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax period. Aggregate

Form GSTR-4 [See rule 62] Quarterly return for registered person opting for composition levy Year Quarter

FORM GSTR-3B [See rule 61(5)] Year Month 1. GSTIN 2. Legal name of the registered person

Form GSTR – 3A [See rule 68] Reference No: Date: To GSTIN ———————– Name Address

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

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