SEZ – Special Economic Zone
LUT – Letter of Under Taking
GST Reports
GSTR 1 > Outwards Supply Details
(Groups : Income Direct, Income Indirect & Sales related Ledgers)
(This report submit quarterly / Monthly (for above 1.5 crore). After quarter, next month (monthly okyksa dks 11 rkjh[k rd ysfdu quaterly okyks dks 30 rkjh[k rd)
GSTR 2 > Summary of Inwards Supply
(Groups : Expenses Direct, Expenses Indirect & Purchase Related Ledgers + Fixed Assets)
GSTR 3 > Combine Report of GSTR 1 & GSTR 3 ysfdu ;s Hkh vHkh suspended gSA
(This report submit Monthly. After month, next month upto 20 date)
CPM08 > Report of Composition scheme business outwards supply turn over details
(This report submit quarterly. After quarter next month upto 18 date)
GST Nature of Transaction
GSTR 2 Related
Branch Transfer Inward
Imports Exempt
Import Nil Rated
Import Taxable
Interstate Purchase Exempted
Interstate Purchase from Unregistered Dealer – Exempt
Interstate Purchase from Unregistered Dealer – Nil Rated
Interstate Purchase from Unregistered Dealer – Service
Interstate Purchase from Unregistered Dealer – Taxable
Interstate Purchase Nil Rated
Interstate Purchase Taxable
Intrastate Purchase Deemed Exports – Exempt
Intrastate Purchase Deemed Exports – Nil Rated
Intrastate Purchase Deemed Exports – Taxable
Purchase Deemed Exports – Exempt
Purchase Deemed Exports – Nil Rated
Purchase Deemed Exports – Taxable
Purchase Exempt
Purchase From Composition Dealer
Purchase From SEZ – Exempt
Purchase From SEZ – LUT/ Bond
Purchase From SEZ – Nil Rated
Purchase From SEZ – Taxable
Purchase From SEZ (Without Bill of Entry) – Exempt
Purchase From SEZ (Without Bill of Entry) – Nil Rated
Purchase From SEZ (Without Bill of Entry) – Taxable
Purchase from Unregistered Dealer – Exempt
Purchase from Unregistered Dealer – Nil Rated
Purchase from Unregistered Dealer – Taxable
Purchase Nil Rated
Purchase Taxable
GSTR 1 Related
Branch Transfer Outward
Deemed Exports Exempt
Deemed Exports Nil Rated
Deemed Exports Taxable
Exports Exempt
Exports LUT/ Bond
Exports Nil Rated
Exports Taxable
Interstate Sales Exempt
Interstate Sales Nil Rated
Interstate Sales Taxable
Interstate Sales to Embassy/ UN Body Exempt
Interstate Sales to Embassy/ UN Body Nil Rated
Interstate Sales to Embassy/ UN Body Taxable
Intrastate Deemed Exports Exempt
Intrastate Deemed Exports Nil Rated
Intrastate Deemed Exports Taxable
Sales Exempt
Sales Nil Rated
Sales Taxable
Sales to Consumer – Exempt
Sales to Consumer Nil Rated
Sales to Consumer – Taxable
Sales to SEZ – Exempt
Sales to SEZ – LUT/ Bond
Sales to SEZ – Nil Rated
Sales to SEZ – Taxable
This Post Has 9 Comments
Sir gst ke liye itna sab yaad rakhana padta hai kya
Thanks sir
superb explanation of GST ..it make so easy to fill return GST
Good explanation sir ?
Thanks for nice information
I like the information about Trading style i.e. exporting of goods etc.
Thank you sir
( For gst report & nature of transation for gst )
Nice
Nice