Statutory Library
Acts, rules, regulations and all government forms for Indian tax compliance — updated to June 2026.
Purpose
Showing 8 of 36 forms
GSTR-1 — Outward Supply Return
Details of all outward supplies (sales) made during the month/quarter. Taxpayers with turnover > ₹5 Cr file monthly (by 11th). Others file quarterly under QRMP or opt for monthly.
ℹ Monthly filers: 11th of next month. QRMP quarterly: 13th of month after quarter.
GSTR-3B — Summary Return & Tax Payment
Monthly summary return declaring outward supplies, inward supplies, ITC claimed, and net tax payable. Tax must be paid while filing. Not a replacement for GSTR-1.
ℹ Due: 20th (>₹5Cr), 22nd (≤₹5Cr Cat I), 24th (≤₹5Cr Cat II) of next month.
GSTR-4 — Annual Return (Composition)
Annual return filed by composition taxpayers (paying tax at flat rate on turnover, no ITC). Covers entire FY in one return. Due by 30 April of following year.
GSTR-2B — Auto-Drafted ITC Statement
System-generated monthly statement showing Input Tax Credit (ITC) available based on suppliers' GSTR-1/5/6 filings. Used to reconcile ITC before filing GSTR-3B.
ℹ Available on 14th of every month. ITC in GSTR-3B should not exceed GSTR-2B.
GSTR-9 — Annual GST Return
Annual return consolidating all monthly/quarterly returns filed during the FY. Mandatory for taxpayers with turnover > ₹2 Cr. Due by 31 December of subsequent year.
ℹ Optional for those with turnover ≤ ₹2 Cr. Mandatory for >₹2 Cr.
GSTR-9C — GST Audit / Reconciliation Statement
Annual reconciliation statement between audited financial statements and GST returns. Filed by taxpayers with turnover > ₹5 Cr, certified by a Chartered Accountant.
ℹ Self-certified reconciliation since FY 2021-22 (no CA signature required for smaller assessees).
GST REG-01 — Registration Application
Application for new GST registration. Required for businesses with turnover exceeding threshold (₹40L for goods, ₹20L for services), inter-state supplies, e-commerce operators, and specific categories.
ℹ Documents: PAN, Aadhaar, address proof, bank details, business registration proof.
GST CMP-02 — Composition Scheme Opt-In
Intimation to opt into the Composition Scheme for eligible taxpayers (turnover ≤ ₹1.5 Cr for goods, ₹50L for services). Composition dealers pay tax at 1-6% without ITC.
ℹ Must be filed before commencement of FY. Cannot issue tax invoice or collect GST from customers.
Official Portals — Quick Reference
Always download forms and bare acts from official portals — only the official version is authentic for professional and legal purposes.
The Income-tax Act, 2025 applies from FY 2026-27; the 1961 Act governs earlier years and pending matters.