16.1 INTRODUCTION Areturn can be stated as a document of the tax payer which consists of sui ised informatio, about his income and the business undertaken by him during the said period to the proper tax “auntrorities. Filing tax return is necessary dite fo its following features: + Ithelps the tax payer in keeping authentic record of his business transactions undertaken, i I k I | + Ithelps in providing necessary inputs for taking policy decisions, Itisa mode of transferring business information to tax authorities, Itis compulsory to file return under certain acts. Hence, compulsory for the tax Payer under Statute. Ithelps the tax payer to determine his tax liability for the period and hence h 1e has to declare and pay such liability to tax authorities within stipulated time period, Ithelps the government in forming policies for future based on information collected from Past returns, such as income sourc of individuals, income brackets of industries ete, It helps in allocation of bud get by the government to various sectors based on income recorded from returas As per GST Act a tax period as per Section 2(106) is defined as “tax Period” means the period for which the return is required to be furnished” Therefore, it can be « Period of a calendar onth, quarter or a year or apart thereof. Under GST following types of returns are furnished bya tax payer who is engeged in supply of goods or services or both for a tax period: 1. Section 37: Furnishing details of outward supplies; 2 3 Section 38: Furnishing details of inward supplies; and Section 39: Furnishing of returns showing details of input tax credit, supply and other such particulars as may be prescribed, Section 40: First Return inwards and outwards 4 5. Section 44: Annual return to be filed by tax Payer. 6. Section 45: Final Retarn 2. 8 Section 46: Notice to -eturn defaulters, Section 47: Levy of Late fee. al ao» Honnnnnnnnn rm16.2 z Goods and Services Tax (GST) and Customs F ; q eee, relating to form and manner, in which information is to be furnished throug iy € given under Chapter VIII of the CGST Rules [Rule 59-84]. State GST laws prescribed identical provisions in relation to filing of returns, , ; Provisions of returns, other than Late fee, made » under CGST to IGST Act vide Section 20 of the IGST Act. ee ae In this chapter the provisions are not cov i sequence: \ ‘ ered section-wise but are covered i which two returnsi.e. returns of outward supplies and return jie u and matched so that any discrepancy in th i i Renae pancy in the outward supply is matched and rectified wi Re sriel seeks Details of Outwards Supplies (Section 37(1) And Rule 59 Of CGST I. Asper Section 37(1): (a) Every registered person i.e. the supplier of taxable goods or services or both], other tha + an Input Service Distributor, = a non-resident taxable person and = a person paying tax under the provisions of section 10 {i.e. Composition Scheme] 94 section 51 [i.e. Person deducting Tax at Source] or section 52 [Relating to Persgf collecting tax at source i.e e-commerce operator [ECO], not being an agent}, or supplicy of OIDAR services located in non-taxable territory and providing such services to non-taxable online recipient, shall furnish, electronically, in such form [FORM GSTR-1 as per Rule 59 of CGS] Rules 2017] and manner as may be prescribed, the details of outward supplies of, or services or both effected during a tax period on or before the 10" day of the m quarter succeeding the said tax period [a NIL GSTR-1 can be filed through an SMS ust the registered mobile number of the taxpayer]; (b) AND such details shall be communicated to the recipient ofthe said supplies lie. the axable goods or services or both] in : (¢ receiver of t FORM GSTR-2A in case the recipient is normal registered input tax credit; + FORM GSTR-4A if the recipient is registered under composition scheme. «FORM GSTR-6A if the recipient is an input service distributor (ISD). (i) Provided that the registered person shall not be allowed to fo ie outward supplies during the period from the 11 day to the 15° day succeeding the tax period. (ii) Provided further that the Commissioner may; person who has to d for reasons to he recorded inReturns I. 16.3 by notification, extend the time limit for furnish) imnishing such persons as may be specified therein, Provided ae ‘hates ee one notified by the Commissioner of State tax or Coates f Union eae shall be deemed to be notified by the Commissioner ae cea (ii) Provided also that the time limit for furnishing the details of outward suppliesin FORM in GSTR-1 of the said rules for the tax per ceuiredtofurnish return under section 91) of soe eee Peas of business is in the districts of Chennai, Tiravala, Chengalpatt Rerchawenct Tirwannamalai, Ranipet, Vellore, Vilupuram, Cuddalore, Thiruvar Nogapatinams Mayiladuthurai and Thanjavur inthe State of Tamil Nadu, shallbe extended tthe = (thirteenth) day of the month succeeding the said tax period [NOTIFICATION No. 25/2022-Central Tax dated 13 December, 2022] (iv) Explanation.-The expression “details of outward supplies” shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period. A person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, i.e. a supplier of online information and database access or retrieval services, is not required to furnish the details of outward supplies of goods or services or both under section 37, and details in FORM GSTR-1 electronically. (vi) Notification No: 74/2020 the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or thecurrent class of registered persons who shall follow the special procedu n details of outward supply of goods or services or both on Quarterly Basis. (vii) Asameasure of easing the compliance requirement for small taxpayers, ae uy been allowed to be filed quarterly by small taxpayers with aggregate annu: oa up to 5 crore in the preceding financial year under Quargerty See ee Payment Scheme. The facility has been given from the quarter starting. i issioner, extended the time 2021. Notification No. 83/2020 - Central Tax eee pel pans limit for furnishing the details of outward supp! s net tax periods, till the 11° (eleventh) day of the month sngeedas ee FORM Provided that the time limit for furnishing the details of outwar Seattle GSTR-1 for the class of registered persons required to ae 138 (thirteenth) under proviso of section 39(1) of the said Act, shall be extend day of th ding such tax period. 7 y ¢ month succeeding su‘ Pere aiat details of 08! Rule 59 OF CGST RULES 2017: Form and manne} supplies, referred to in section 14 of i ee i ol ired to furnish the details re shal furnish such details FORM V) financial year, as the rre for furnishing the tward Every registered person, other than a person Goods and Services Tax Act, 2017 (13 of 2017): Supplies of goods or services or both under sectio’Goodsand Services Tax (GST) and Customs La 16.4 GSTR-1 forthe month or the quarter, as the case may be, electronically through the commo 3 portal, either directly or through a Facilitation Centre as may be notified by thet Commissioner. Provided that the said person may, after furnishing the details of outward supplies of goods or service or both in FORM GSTR-1 fora tax period but before filing o€4 return in FORM GSTR-3B for the said tax period, at his own option, amend or furnish” r itional details of outward supplies of goods or services or both in FORM GSTR-1A for the said tax period electronically through the common portal, either directly or through 4 a Facilitation Centre as may be notified by the Commissioner. The registered persons required to furnish return for every quarter under proviso to section 39(1) may furnish the details of such outward supplies of goods or services or both to a. registered person, as he may consider necessary, for the first and second months of quarter, up to a cumulative value of 50 Lakhs in each of the months,- using invoice | furnishing facility (hereafter in this notification referred to as the (IFF) electronically on the common portal, duly authenticated in the manner prescribed under rule 26 (submitted | electronically with digital signature certificate or through e-signature as specified und the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any: ther mode of signature or verification as notified by the Board in this behalf), from the 1 day of the month succeeding such month till the 13% day of the said month. ; 5, The details of outward supplies furnished using the IFF, for the first and second months of j a quarter, shal not be furnished in FORM GSTR-1 for the said quarter. 4. The details of outward supplies of goods or services or both furnished in FORM GsTRT shall include the- invoice wise details of all - @ (i) _ inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than % 1,00,000 made to the unregistert persons; (b) consolidated details of all - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto %1,00,000 made to unregistered 4 persons for each rate of tax; (©). debit and credit notes, if any, issued during the month for invoices issued previously. 4A. The additional details or the amendments of the details of outward supplies of goods oF services or both furnished in FORM GSTR-1A may, as per the requirement ofthe regis! person, include the - (a) invoice wise details of - (i) _inter-State and intra-State supplies made to the registered persons; andReturns 16.5 (ii) inter-State supplies with invoice value more than 1,00,000 made to the unregistered persons; (b) consolidated details of - () intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto %1,00,000 made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. 5. The details of outward supplies of goods or services or both furnished using the IFE shal include the — (a) aregistered person shall not be allowed to furnish the details of ontward supplies of goods or services or both under section 37 in FORM GSTR-I, if he has not furnished the return in FORM GSTR-3B for preceding month; (b) debit and credit notes, ifany, issued during the month for such invoices issued previously 6. Notwithstanding anything contained in this rule, - (a a registered person shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for preceding month; g aregistered person, required to furnish return for every quarter under the proviso to section 39(1), shall not be allowed to furnish the details of outward supplies of goods or services o1 both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return in FORM GSTR-3B for preceding tax period. ( (4) a registered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88C in respectof a tax period, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-lor using the invoice furnishing facility for a subsequent tax period, unless he has either deposited the amount specified in the said intimation or has furnished a reply explaining the reasons for any amount remaining unpaid, as required under the provisions of sub-rule (2) of rule 88C. Omitted vide Notification No. 35/2021 - Central Tax dated 24th September, 2021 )_aregistered person, to whom an intimation has been issued on the common portal under the provisions of sub-rule (1) of rule 88D in respect of a tax period or periods, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility for a a a Period, unless he has either paid the amount equal to the excess input tax credit specified in the said intimation or has furnished a reply explaining the reasons in ee of the amount of excess input tax credit that still remains to be paid, as required un the provisions of sub-rule (2) of rule 88D; SAA A Ae 7 9 6 A AA A A A A Aw 166 Goods and Services Tax (GST) and Customs Laws ()_ategisered person shall no be allowed to furish the detail of outward supple of good ; pplies of services or both under section 37in FORM GSTR-1 or using the invoice furnishing facility he has not furnished the details ofthe bank account as per the provisions of rule 104, 16.1.2 Furnishing Details of Inwards Supplies [Section 38(1), (2) & (3) and Rule 59 and 60 of CGST Rules 2017} I. Asper Section 38(1): (a}_ Every registered person [i.e. receiver of supply of goods), other than + an Input Service Distributor or + anon-resident taxable person or + a person paying tax uncer the provisions of section 10 or section 51 or section 52, (b) shall verify, validate, modify ar delete, if required, the details relating to outward supplies and credit or debit notes communicated under Section 37(1) through auto populated FORM GSTR- 2A in order to prepare the details of his inward supplies and credit or debit notes and may include therein, the details of irward supplies and credit or debit notes received by him in respect of such supplies that have not been declared by the supplier under of Section 37(1). (c)_ Ifthere is any information which has been missed by the supplier, the receiver of goods can himself feed the invoices not uploaded by the supplier. Il. As per Section 38(2) (a) Every registered person [receiver of taxable goods or services or both], other than + an Input Service Distributor or + anon-resident taxable persen or + aperson paying tax under the provisions of section 10 or section 51 or section 52, * (b) shall furnish, in FORM GSTR-2 electronically, the details of inward supplies of taxable goods or services or both, including inward supplies of gocds or services or both on which the taxis payable on reverse charge basis under this Act and inward supplies of goods or services or both taxable under the Integrated Goods and Services Tax Act or inward supplies of goods or services or both on which integrated goods and services 5 tax is payable under section 3 of the Customs Tariff Act, 1975, and i i i ies during a tax period after the 10% (c) credit or debit notes received in respect of such supplies i i ‘ day but on or before the 15% day of the month succeeding the tax period in such form [FORM GSTR-2] and manne; as may be prescribed. "Effective from 04.08.2023, Notification No. 38/2023 CT dated 04.08.2023Goods and Services Tax (GST) and Customs Law nFORM GSTR-1A the details after modification, deletion of such taxable goods or services or both under Section ng to inward supplies of Input Service Distributor under Section either accept or reject the details so communicated, on oF before the a 4 {inot before the 15% day of the month succeeding the tax period and the detai furnished by him under Section 37(1) shall stand amended accordingly. 16.14 Rectification by the Supplier of Error or Omission in Details of Outward Supply Which Remained Unmatched [Section 37(3)] / y registered person, [ie. the supplier] who has furnished the details under Section (1) for any tax period and which have remained unmatched under section 42 [Matching, rsal and reclaim of input tax credit) or section 43 [Matching, reversal and reclaim of reduction in output tax liability], ‘on therein, rectify such error or omission in erest, if any, in case there in the return to be Shall, upon discovery of any error or omissi such manner as mey be prescribed, and shall pay the tax and int is a short payment of tax on account of such error or omission, furnished for such tax period. Provided that ne rectification of error or omission in respect of the details furnished under Section 37(1) shall be allowed «after furnishing of the return under section 39 for the month of September following, the end of the financial year to which such details pertain, OR + furnishing of the relevant annual return, whichever is earlier. Explanation —the expression “details of outward supplies” shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period. 16.1.5 Rectification By The Recipient Of Error Or Omission in Details Of Inward Supply Which Remained Unmatched [Section 38(5)] (a) Any registered person (i.e, the recipient), who has furnished the details under Section 38(2) for any tax period and which have remained unmatched under section 42 [Matching, reversal and reclaim of input tax credit] or section 43 (Matching, reversal and reclaim of reduction in output tax liability], (b) shall, upon discovery of any error or omission therein, rectify such error or omission in the tax period during which such error or omission is noticed in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax ‘on account of such error or omission, in the return to be furnished for such tax period. Provided that no rectification of error or omission in respect of the details furnished under Section 38(2) shall be allowed 4 (¢)Returns 16.9 + after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, OR + furnishing of the relevant annual return, whichever is earl Returns under section 37 and 38 are not returns in the true sense They are just details of Outward and Inward Supplies made by a registered person during a tax period, The periodic returns to be filed under the GST regime are stated below. 16.2 PERIODIC RETURNS UNDER GST 16.2.1 Return by Registered Person [Section 39] I. Section 39(1) of CGST Act 2017 AND Rule 61 of CGST Rules 2017 (1) Section 39(1): (a) Every registered person, other than + an Input Service Distributor or * anon-resident taxable person or * a person paying tax under the provisions of section 10 or section 51 or section 52 (b) shall, for every calendar month or part thereof, furnish, in such form [FORM GSTR-3], manner and within such time as may be prescribed, a return, electronically, of + inward and outward supplies of goods or services >r both, + input tax credit availed, + tax payable, * tax paid and + such other particulars as may be prescribed, in such form and manner, and within such time, as may be prescribed, on or before the 20th day of the month succeeding such calendar month or part thereof, (c Provided that the Government -nay, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarte or part thereof, subject to such conditions and safeguards as may be specified therein, (2) Rule 61: Form and manner of submission of monthly return. (a) Rule 61(1): Every registered person other than * aperson referred to in sectior. 14 of the Integrated Goods and Services Tax Act, 2017 or + an Input Service Distributor or + anon-resident taxable person or DDD | on rPontornannn fn ae al)16.19 Goods and Services Tax (GST) and Customs Law + person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under Section 39(1) in FORM GSTR-3 electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. Rule 61(2); Part A of FORM GSTR-3 [the return under 61(1)] shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR- 2 and based on other liabilities of preceding tax periods. Rule 61(3): Every registereé person furnishing the return under Rule 61(1) shall, subject to the >rovisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3. Rule 61 (4):A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of Section 49(6), may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54, Rule 6:(5): Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the ( sz ( @) (e Commissioner. FORM GSTR-3B : When is it issued? FORM GSTR-3B is notified in lieu of FORM GSTR-3 by the commissioner when the due dates of furnishing GSTR-1 and GSTR-2 gets extended. It can be submitted electronically through the common portal, either directly or through a Facilitation Centre. notified by the Commissioner, Maximum time limit upto which a registered person can furnish the return inform GSTR-3B for a tax period is 3 years from the due date of furnishing such returns. As per RULE 61(6) where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2— (a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis. of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other abilities of preceding tax periods and PART B of the said return shall be electronically "generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax {b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the Giscrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; ewer er 9006666 & dFSTR- terms of FORM GSTR-3B, the addi ‘sana nt te areal ledger of the registered person, lect amount shall be credit 61 of the Central Goods and Services Tax (Thirteenth, Amendment) Rules, As learns from 1* January 2021) 2020 than a person teferred to in Section 14 of the (i) Every eet Tee 1 ha 2017 (13 of Oy OF an Input Service Saeee of a non-resident taxable person OF a person wenn 51 of, as the ie ce sth ie eee for each month, or Part thereof, on or before the 2 ofthe month succeeding such month; ction 39(1), for each quarter, or part thereof, for the class of Register, red pias cap ae Dunes is in the Sta, Of Chhatisgarh, Madhya Pray Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Andhra Pradesh, the Union ‘ertitories of Daman ang Diu and Dadra and Haveli, Puducherry, Andaman and Nicobar Islands or Laksh, the due date will be 22M (twenty-second) day of the month i tClltAS atts aisarteg and for Registered persons whose Principal Place of business ig in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Raj » Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Asem, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Ladakh, Chandigath ot Dethi th fourth) day of the month succeeding such ‘ (i) e due date will be 24" (wen quarter, @) RULE 61A: Manner of ) Every, Tegisteted person, intending to furnish retu, {0 section 39(1 cordance with the condi Tegard, indicate nce for furnishing of retury mona om the 1st day of the second ineligible for furnishing the retun “trctions notified in, this regard; 7 ‘orishing ofreturnon tnReturns 16.13 (©) Rule 62(2): Every registered person furnishing the return under Rule 62(1) shall discharge his liability towards tax, interest, payable under the Act or the provisions of this chapter by debiting the electronic cash ledger. (d) Rule 62(3): The return furnished under Rule 62(1) shall include the (i) invoice wise inter-State and intra-State inward supplies received ftom registered and unregistered persons; and (ii) consolidated details of outward supplies made. (ec) Rule62(4): A registered person who has opted to pay tax under section 10 from the beginning. ofa financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. Explanation ~ For the purposes of this sub-rule it is hereby declared that the person shall not be eligible to avail input tax credit on receipt of invoices or debit notes from the sepplier for the period prior to his opting for the composition scheme. (0) Rule 62(5): A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme til the 18 day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said period till the 30° (thirtieth) day of April following the end of the financial year during which such withdrawal falls. 3, Notification No. 73/2017 - Central Tax dated 29" December 2017 : the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the CGST Act, by any registered person for failure to fornish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues. 4. Itis further provided that where the total amount payable in lieu of central tax in the said return isnil, the amount ofllate fee payable under section 47 of the said Act, by any registered Ferson for failure to furnish the said return by the due date shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues. | a aA A en ee ee we LAP A Nh HH A nA— ela LANG Customs Lay. 3 11, SECTION 39(3) read with Rule 66 - por Section 39(3): Every registered person required to deduct tax at source under the fons of section 51 shal furnish, ia FORM GSTR-7 and in manner as tye ~ i ribed, a return, electronically, for the month in which such deductions have bears prescribed , 2 made within 10 daysafter the end of such month, ° Rule #6) Every reghtered person required to deduct tax a source under section 51 hereafter inthis ule referred to as deductor) shal furnish areturn in FORM GSTR-7 on orbefore the tenth day of the month succeeding the calendar month, electronically the common portal either directly or from a Facilitation Centre notified by the: Commissioner, (b) ° Rule 66(2): The details furrished by the deductor under Rule 66(1) shall be made available electronically to each of the deductees on the common portal after filing of FORM GSTR-7 for claiming she amount of tax deducted in his electronic cash ledger after ® validation. = (d) Rule 66(3): The certificate referred to in Section 51(3) shall be made available. electronically to the deductee on the common portal in FORM GSTR-7A on the basis ofthe return DS furnished under Rule 66(1) mn IV, SECTION 39(4) read with Rule 65 r (a)_As per Section 39(4); Every taxable person registered as an Input Service Distributor Py shall, for every calendar month or part thereof, furnish, in FORM GSTR6A and in P manner as may be prescrioed, a return, electronically, within 13 days after the end of such month, (b) Rule 65: Every Input Secvice Distributor shall, on the basis of details contained in FORM 4 GSTR-6A, and where required, after adding, correcting or deleting the details, furnish 4 electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been rece.ved and those :ssued under section 20, through the common x portal either directly or from a Facilitation Centre notified by the Commissioner, V. SECTION 39(5) read with Rule 63 - wes B® ‘As per Section 39(5): Every registered non-resident taxable person shall, foreverycalendar | month or part thereot, furnish, in FORM GSTR-5 and in such manner as may be © b prescribed, a return, electronically, * within 20 days after the end of a calendar month y or } * within 7 days after the last day of the period of registration specified under’ 27\1), whichever is earlier. y 0 Brery registered non-resident taxable person shall furnish a return in FORM ¢lectronically through the common portal, either directly or through a Facilitation’ ’ i| | Returns 16.15 se a ee therein the details of outward supplies and inward fe i A shal Pay the tax, interest, penalty, fees or any other amount payable under the ct or the provisions of this Chapter within 20 day , ys after the end of a tax period or within 7 days after the last day of the validity period of registration, whichever edt a VI. SECTION 39(6) (a) The Commissioner may, for reasors to be recorded in writing, by notification, extend the {ime limit for furnishing the returns under this section for stere persons : a such class of registered | | (b) Provided that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commissioner. VII. SECTION 39(7) (a) Every registered person, who is required to furnish a return under Section 39(1) [GSTR- 1] or Section 39(2) [GSTR-2] or Section 39(3) [GSTR-7] or Section 39(5) [GSTR-5], shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return. (b) Provided that the Government may, on the recommendations of the Council, notify certain classes cf registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein. VIII. SECTION 39(8) (a) Every registered person who is required to furnish areturn under Section 39(1) or Section 39(2) shall furnish a return for every tax period whether or not any supplies of goods or services or both have been made during such tax period. IX. SECTION 39(9) (a) Subject to the provisions of sections 37 and 38, ifany registered person after furnishing a veturn under Section 39(1) or Section 39(2) OF Section 39(3) of Seton or Scion 39(5) discovers any omission or incorrect particulars therein, other than as + scrutiny, audit, inspection or: enforcement: activity by the tax: ae te = el such omission or incorrect particulars in such form and manner mrescril subject to payment of interest under this Act. 6 : eee Provided that no such rectification of any omission OF incorrect P% allowed after the due date fo! second quarter following the actual date of furnishing ofrelevant (b} i Kr the month of Septembe: oF furnishing of return fol theerd ofthe financial year to which such details pertain, oF annual retur?s whichever is earlier,16.16 Goods and Services Tax (GST) and Custonrs Las X. SECTION39(10) (@)_ A registered person shall not be allowed to furnish a retuen for tax period ifthe return for g any of the previous tax periods has not been furnished by him. XI. Rule67: Forward manner of submission of statement of supplies through an ecommerce ‘operator-Every electroniccommerce operator required to collect tax at source under section 52shall furnish a statement in FORM GSTR-8 electronically 02 the common portal, either directly or from a Facilitation Centre notified by the Commissioner. containing details of supplies effected through such operator and the amoun: of axcollected as required under Section 52(1). XAI, Rule 67A: Manner of furnishing of return or details of outws messaging service facility. ard supplies by short Chapter, fora registered person who is required’ FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nilst-ement in FORM GST CMP-08 fot § atax period, any referenceto electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service usirg the registered mobile number and the said returr. cr the deta:ls cf outward supplies or stasement. shall be verified by a registered mobile number based One Time Password facility. Nil etura or Nil details of outward supplies or Nil statement shall mean a return under section 39 or details of outward supplies under® section 37 or statement under rule 62, for a tax period that has nil or no entry in allt Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as the case mey be. Notwithstanding anything contained in this to furnish a Nil return under section 39 in Explanation.-For the purpose of this rale, 16.3 FIRST RETURN [SECTION 40] 4 Every registered person who has made outward supplies in the pericd between the date on sshich he became liable to cegistration till the date on which registration has been granted shall JJeclare the same in the first return furnished by him after grant of registration. 16.4 ANNUAL RETURN [SECTION 44 READ WITH RULE 80] (a) As per Section 44: Every registered person, other than an Input Service Distributor, aperson paying tax under section 51 or section 52, ¢ — acasual taxable person and * — anon-resident taxable person shall furnish an annual return which may include a self-certified reconciliation statement reconciling the value of supplies declared in the return furnished for the financial year, % with the audited annual financial statement for every financial year electronically, within such time and in such form and in stch manner as may be prescribed. 316.17 Proveded that the Commissioner May, on the recommendations of the Council, by a exempt any class of registered persons from fling annual return under this farther that nothing contained in this section shal apply to any department ofthe ‘ernment or a State Government or a local authority, whose books of account smumissionner, on the recommendations of the Council, hereby exempts the registered Co esson whose aggregate turnover in the financial year 2023-24 is upto two crore rupees, filing annual return for the said financial year. ) Rule $0(1): Every registered person, other than those referred to in the second proviso to 1 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return wwery financial year as specified under section 44 electronically in FORM GSTR-9 on Sefore the thirty-first day of December following the end of such financial year through « common portal either directly or through a Facilitation Centre notified by the sesioner: Provided that a person paying tax under section 10 shall furnish the annual se return in FORM GSTR-9A. Every electronic commerce operator required to collect tax at source under ‘hall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR- 9B. Rule $0(3): Every registered person, other than those referred to in the second proviso to section $4, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person anda non-resident taxable person, whose aggregate turnover during 2 financial year exceeds five crore rupees, shall also furnish a self-certified reconciliation statement as specified under section 44 in FORM. GSTR-9C along with the annual return referred to in sub-rule (1), on or before the thirty-first day of December following the end of such financial year, electronically through the common portal either directly or through 2 Facilitation Centre notified by the Commissioner. 165 FINAL RETURN [SECTION 45 READ WITH RULE 81] (a) Every registered person who is required to furnish a return under Section 39(1) and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, in such form and manner as may be prescribed, (b) Rule 81: Every registered person required to furnish a final return under section 45, shall ae such return electronically in FORM GSTR-10 through the common portal either irectly or through a Facilitation Centre notified by the Commissioner. © ¢ S S S S ¢ ¢ ¢ ¢ & 6 ¢ & $ r ¢ |be bee sae ee Goods and Services Tax (GST) and Customs Lay 166 NOTICE TO METURN DRFAULTERS (SECTION 46 AND RULE 68) (a) Where 4 registered person fails to furnish a return under section 29 [Normal Return) section 44 [Annual Return} or section 45 {Final Return}, a notice shall be issued requir him to furnish such return within 15 days in such form and manner as may be prescribed (b) Rule 6H. Notice to non-filers of returns: A notice in FORM GSTR-3A shall be issued electronically, o a registered person who fails to furnish return under section 39 or sectiog M4 oF section 45 oF section 52. 16,7 LEVY OF LATE FEE (SECTION 47] 1. Ap per Section 47(1): Any registered person who fails to: + furnish the details of outward or inward supplies required under section 37 or 38 or + returns required under section 3 7100 for every day during which such failure continues subj 0f€5,000, 2, As per Section 47(2); Any registered person who fails to furnish the return required under section 44 [Annual Return) by the due date shall be liable to pay a late fee of €100 for every day during which such failure continues subject toa maximum of an amount calculated 4 quarter per cent, [i.e 0.25%) of his turnover in the State or Union territory. After incorporating various notifications, the following is the Late Fee Summary section 9 or section 45 by the due date shall pay a late fee o| q ject to a maximum amou! { Category Return Late Fee/Return For NIL returns GSTR3B/ GSTRI ‘Maximum of & 500/- (CGST+SGST) For other than NIL returns (Annual Maximum of ® 2,000/- Aggregate Turnover in preceding year up (CGsT+sesT) to 1.5 crore) Maximum of @ 5,000/- (CGST+SGST) For other than NIL returns (Annual ‘Aggregate Turnover in preceding year between 1.5 crore to ® Scrore) For other than NIL returns (Annual Maximum of % 10,000/- ‘Aggregate Turnover in preceding year (CGsT+scsT) above & 5 crores) For NIL returns Return by Compo- | Maximum of € 500/- sition Optee (CGST+SGsT) For other than NIL returns Return by Compo- | Maximum of & 2,000 oe i sition Optee (costescs For TDS returns FORMGSTR-7(TDS | %50/- per day (CGST+ SGST). £4 Return) and tobe capped to a maximum | of 2000 (CGST + SGST)Returns 1619 16.8 DETAILS OF INWARD SUPPLIES OF PERSONS IDENTITY NUMBER [RULE 82 OF CGST ROLES aN ae (a) Every person who has been issued a Unique Identit N taxes paid on his inward supplies, shall furnish the deal POLES ee i legoods or services or both electronically in FORM GSTR-11, along wi 11, abhor claim, through the common portal either directly or through a Weinia ne notifies by the Commissioner. (b) Every person whoas been issued a Unique Identity Number ofthe taxes paid shall furnish the detail of inward supplies Seno we both as may be required by the proper officer in FORM GSTR.11, a a 16.9 STEPS TAKEN IN FILING RETURN.Good: and Services Tax (GST) and ‘Customs Law DUE DATE J Monthy details of Outward| Every Registered Tenable Toih Day ofthe next mouth From 1.1 21 itis 13th Day of ‘Supplies of Taxable goods or | Person other than mentioned in the section | month succeeding the quater ‘WHO FILES services ot both. mendations of the supplies in FORM pond « Cental Tax, the Commissioner, on ME recom! shing the details of outward .ds the time limit for furni soods and Services Tax Rules, 2017, for each of the tax perio ll the succeeding such tax period Provided that the time limit for rard supplies in FORM GSTR-1 of the said rules for the class of ‘orn for every quarter under proviso to section 39( ») ‘e thirteenth day of the month succeeding such tax force with effect from the Ist day of January, 2021- [sth Day of the next month. (a) Notification No. 83/ Council, hereby exten: GSTR-1 of the Central G cleventh day of the mont furnishing the details of outw registered persons required to farnsh rt tthe said Act, shall be extended tl th period. This nofication sell come into Details of Inward Supplies as| Every Registered Taxable added corrected or deleted by| Person{the recipient], the recipient made available to} other than mentioned in the supplier the section Monthly Details of Inward] Supplies of Taxable goods or services or both Bvery Registereé Taxable| 15th Day of the next month. | Person other than men- tioned in the section Details of Outward supplies fr-] Every Registered “Taxable | -N-A- [as this form is auto ished by the supplier made avail-| Person [the sapplier] | drafted. avr te recipient onthe ba other than mentioned Jn Of FORM GSTR-1 furnished by] the Section the supplier auto drafted “Anavto-drafed statement con-| Ever registered taxable taining the details of in put t2*] person credit details of outward supplies farnished by his supplier Monthly Return by a Regis- tered Person NLA (Auto Drafted) very Registered Tanabe | 208-Day-oFthe-nentanonth: Person other than men- | Within such time tioned in the GSTR-3 [Section 39(1)] GSTR3A| Notice to a registered taxable person who fails section 44 or section 45 or section 52. jeu of FORM GSTR-3 by the sommissioner when thé : e due date furnishing GSTR-1_ and GSTR-2 gets extended. In practicality GSTR-3 te ae applicable as the filing s being deferred by GST council since the introduction o* the on a jin lieu of return in form GSTR-3, return in form GSTR-3B has notified as the monthly return under i in F eT a ee ess ‘n under section 39(1). See Amendments in Rule 61 :o furnish return under section 39 or GSTR-3B | It is notified in li abideReturns sas cna | Quarterly Return for com: | A registered aa GSTR-4 | Quarterly Wee i ' : ai 18th of the month Succeeding the {Section | position suppl paying tax u/s 10 | quarter. Until the financial year 2018 39(2)) 19. However, Form GST CMP.o8 replaced this quarterly return form, and GSTR-4 annual return agw to be filed by 30th April of the finan- ial year succeeding the year for ~ i ai 2 ged which annual return isto be filed. GSTR-4A| Details of Outward supplies furnished by the supplier made available to the recipient under composition scheme on the basis of FORM GSTR-I furnished by the supplier acto drafted _—__— : =, lastR-s | Monthly return for a regis- | Every Registered | 20th of the month succeeding the [Section _ | tered Non-Resident Taxable | Taxable Person tax period or within ? days after 39(5)] Person expiry of registration whichever is i Bs earlier GSTR5A | Details of supplies of Online Information and database access or retrieval services by a person located outside India made to non-taxable person in India, to be filled by 20* day of the month succeeding the calendar month or the part thereof ‘ IGSTR-6 | Input Service Distributor | Every taxable person | Within 13 days from the end of [Section | Return [ISD] registered as an ISD | month 39(4)) IGSTR-6A. | Details of outwards supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier. Icstr7 | Return by persons regis- | Every registered per- | Within 10 days from the end of {section | tered under provisions of | son who isdeducting | such month 3943)] Section 51 [Authorities de- | TDS ducting tax at source (TDS)] GSTR-7A| TDS Certificate made available to the deductee on the common portal in FORM GSTR- 7A within 5 days of crediting the amount to the government. GSTR.8 | Submission of statement of supplies by an ecommerce operator and the amount of {Rule67} | taxcollected as required under Section 52(1), The details in GSTR-8 should be furnished on/before 10th of the month succeeding the calendar month in which tax bas teen collected at source. The late fee shall attract on late filing ofthe form GSTR-8 by € 100 per day, Maximum late fees: 10,000/-. GSTR9 | Annual Return Every Registered per-| On or before 31st Day of Decem: [Section son other than men- | ber following such Financial Year | 4 tioned in the Section GSTR-9A| A person paying tax under section 10 [composition tax payer) shal furnish the annual return in FORM GSTR-9A. MA ef HH HRA AHR A AR A A ” a Pm