Isaac And Suresh Chartered Accountants

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Draft new GST return design, principles and formats are available at GST council portal. As per the portal the draft returns will be published on My Gov.in for Stakeholder's consultation for feedbacks . The feedbacks needs to be submitted within one month on My Gov portal.

For draft return format Click Source GST Council

Following table shows a index of contents in the publication for easy reference.

Name	Description	Page No.
Features	Key Features of Monthly Returns	3-9
Features	Key Features of Quarterly Returns	10-11
Questionnaire	Questionnaire for filing up Annexure of supplies to Main return	12
Annexure of Supplies to main return	Details of outward supplies, imports and inward supplies attracting reverse charge with instructions	13-17
GSTR	Main return with instructions	18-23
Annexure of Inward Supplies	Annexure of inward supplies auto-populated from Annexure of supplies with instructions	24-26
Questionnaire	Questionnaire for filing amendment to Annexure of supplies to Main return	27
Amendment to Annexure of Supplies	Amendment to the Annexure of supplies reported earlier along with instructions	28-31
GSTR A	Amendment to main return with instructions	32-35
Option	Option for choosing type of quarterly return	36
GST PMT---	Payment of self-assessed tax before filing return with instructions	37-38
GSTR - Sahaj	Return format for taxpayers making B2C supplies only with instructions	39-42
Annexure to Sugam	Annexure to Sugam for reporting B2B supplies with instructions	43-45
GSTR - Sugam	Return format for taxpayers making B2C and B2B supplies only with instructions	46-49
GSTR-Quarterly	Return format for taxpayers filing quarterly return	50-54

Draft Simplified GST Returns