GST Department has introduced numerous types of GST return and GST registration forms. In order to clear any kind of misconception or confusion regarding GST return and registration form. We have enlisted various procedures to get the required forms applicable to individual dealers.
We have provided a small flow chart depicting the methods and directions to be used for the fulfillment of the GST compliances:
GST Forms for Regular Dealer
Assessees who do not fall under any specific category like composition scheme or foreign taxpayer etc. will be liable to fall under the following procedure.
GST Forms for Composition Scheme
Assessees who are fall under the category of Composition/Compounding Dealers won’t have to maintain invoices and do not need to deal with the interstate transaction and will have to follow the below procedure.
GST Forms for Tax Deductor
An Assessee who will registers himself as a Tax Deductor will be liable to follow these compliances.
GST Forms for Input Service Distributor
An assessee who is an input service distributor and distributes input tax credit to his branches will be covered under this category.
GST Forms for UN Bodies / Embassies
GST Forms for Non-Resident Assessee
Other than UN bodies and Embassies, if a non-resident assessee either company or individual is liable to register themselves in the GST System too. After registration, they are liable to fill the following forms.
GST Forms for Temporary Registration
GST Forms for Existing Taxpayer
An Assessee who is already registered for GST and wants to restore his membership in GST then the following steps should be followed by him.
GST Forms for E-Commerce
Today is the world of e-commerce trading. So here in GST there is a facility given by the department that the assessee can register himself as e-commerce assessee. An assessee who registers themselves as e-commerce entity will be following these simple steps.