This document provides an overview and instructions for navigating various GST return forms (Form 5, 6, 7, 8) through the CBEC-ACES-GST application. It explains the key concepts and steps to view each return form. Each form module describes the legal provisions, return list/search functionality, and types of information contained in each return (e.g. imports, outward supply, credit notes, tax paid, refund, etc.). The objective is to familiarize users with processing returns end-to-end through the online application.

1. DG Systems, CBEC, New Delhi
CBEC-ACES-GST
Other Forms
www.cbec.gov.in https://cbec-gst.gov.in

2. Course Objectives
Explain the key concepts of the Other Forms
Explain the key steps of viewing Other Forms
This course will familiarise you with the end-to-end processes involved in the Return Module for the
CBEC-ACES-GST application.
At the end of this module, you should be able to:

3. Topic 01 Form 5
Course Menu
Topic 02 Form 6
Topic 03 Form 7
Topic 04 Form 8

4. Navigation Menu
Note: This is a dashboard page through which the user can navigate to the various Return Forms. It is same for
all the Return Forms. To navigate follow the path: Menu>> Returns >> View Returns

5. MODULE 1
GSTR-Form 5

6. Legal provision for GSTR-5
W.e.f.- 2-Apr-2017
Every registered non-resident taxable person, shall provide a return in FORM
GSTR-5 electronically through the Common Portal, either directly or through a
Facilitation Centre notified by the Commissioner, with the details of outward
and inward supplies and should pay the tax, interest, penalty, fees or any other
amount payable under the Act, within twenty days after the end of a tax period
or within seven days after the last day of the validity period of registration,
whichever is earlier.

7. GSTR-5-List
Search other returns from drop
down menu “Return Type”
1
2
Click the hyper link of the GSTN
No. and open any return
2
1
Information contained in the GSTR-5: Imports
(Original / Modified), Outward Supply, Credit and
Debit Notes, Tax paid, Refund

8. GSTR-5-Imports
Imports Details
3
3

9. GSTR-5-Outward Supply
Outward Supply Details
4
4

10. GSTR-5-Credit notes
Credit Notes Details
5
5

11. GSTR-5-Tax paid
Tax Paid Details
6
6

12. GSTR-5-Refund
Refund Claimed Details
7
7

13. MODULE 2
GSTR-Form 6

14. Legal provision for GSTR-6
W.e.f.- 2-Apr-2017
Every Input Service Distributor after adding, correcting or deleting the details in
FORM GSTR-6A, should provide electronically a return in FORM GSTR-6, which
will contain the details of tax invoices on which credit has been received who
issued under section 20, through the Common Portal either directly or from a
Facilitation Centre notified by the Commissioner.

15. GSTR-6-List
Search other returns from drop
down menu “Return Type”
1
2
Click the hyper link of the GSTN
No. and open any return
2
1
Information contained in the GSTR-6: Imports
(Original / Modified), Credit and Debit Notes,
ISD, ISD Ledger

16. GSTR-6-Inward Supply
Inward Supplies
Details
3
3

17. GSTR-6-Credit and Debit notes
Credit and Debit notes
Details
4
4

18. GSTR-6-ISD
ISD Details
5
5

19. GSTR-6-ISD Ledger
ISD Ledger Details
6
6

20. MODULE 3
GSTR-Form 7

21. Revised Return Rules,2017-GSTR-7
(1)W.e.f-(2.4.2017)
Every registered person is required to
deduct tax at source under section 51
and should submit a return in FORM
GSTR-7 electronically through the
Common Portal either directly or
from a Facilitation Centre notified by
the Commissioner.
(2)The details provided by the
deductor under sub-rule (1) shall be
made available electronically to each
of the suppliers in Part C of FORM
GSTR-2A on the Common Portal after
the due date of filing of FORM GSTR-
7.
(3) The certificate referred to in sub-
section (3) of section 51 shall be
made available electronically to the
deductee on the Common Portal in
FORM GSTR-7A on the basis of the
return furnished under sub-rule (1).

22. GSTR-7 List
Search other returns from drop
down menu “Return Type”
1
2
Click the hyper link of the GSTN
No. and open any return
2
1
Information contained in the GSTR-7: TDS
Liability, Refund claimed

23. GSTR-7-TDS
TDS Details
3
3

24. GSTR-7-Liability
Liability Details
4
4

25. GSTR-7-Refund claimed
Refund-Claimed Details
5
5

26. MODULE 4
GSTR-Form 8

27. Legal provision for GSTR-8
W.e.f.- 2-Apr-2017
Every electronic commerce operator required to collect tax at source under
section 52 shall furnish a statement in FORM GSTR-8 electronically through the
Common Portal, either directly or from a Facilitation Centre notified by the
Commissioner, containing details of supplies effected through such operator
and the amount of tax collected as required under sub-section (1) of section
52.

28. GSTR-8-List
Search other returns from drop
down menu “Return Type”
1
2
Click the hyper link of the GSTN
No. and open any return
2
1
Information contained in the GSTR-5: Outward Supply,
TCS, Ability

29. GSTR-8-Outward Supply
Outward Supply
Details
3
3

30. GSTR-8-TCS
TCS Details
4
4

31. GSTR-8-Liability
Liability Details
5
5

32. • Let us now take up questions that are posted by you on the chart papers and see who can answer them.
Post It Activity- Q & A

33. Thank You