REPORT OF THE JOINT COMMITTEE ON BUSINESS PROCESSES FOR GST ON 
GST RETURN

Empowered Committee of State Finance Ministers

New Delhi

October, 2015

Sl.No.

Chapters 

1

Introduction

2

Periodicity of Return Filing

3

Monthly Return

3.1

Components of valid GST Return for Outward Supplies made by the Taxpayer (GSTR-1)

3.2

Components of valid GST Return for Inward Supplies received by the Taxpayer (GSTR-2)

3.3

Components of valid GST Return (GSTR-3)

3.4

Quarterly Return for compounding Taxpayer (GSTR-4)

3.5

Non-resident foreign taxpayers (GSTR-5)

3.6

Components of a valid ISD Return (GSTR-6)

3.7

Components of a valid TDS Return (GSTR-7)

3.8

Steps for Return Filing

3.9

Acknowledgement

3.10

Contents of Invoice level information

3.11

Where will the taxpayer file Return?

3.12

Revision of Return

3.13

Non-filing, late-filing and short filing of return

4

Return of Casual/Non-Resident Taxpayers

5

Annual Return (GSTR-8)

6

Processing of Return

Annexures

I

List of participants in the meeting held on 09th October, 2015

II

Form GSTR-1

III

Form GSTR-2

IV

Form GSTR-3

V

Form GSTR-4

VI

Form GSTR-5

VII

Form GSTR-6

VIII

Form GSTR-7

IX

Form GSTR-8