Prepared by

Prof. Charvi Gada

H. R. College of Commerce & Economics
“return” means any return prescribed or
otherwise required to be furnished by or
under this Act or rules made thereunder.

“valid return” means a return furnished

under sub-section (1) of section 39 on which
self- assessed tax has been paid in full.
 SALIENT FEATURES OF RETURNS

❑ Filing of returns would only be electronically. (online mode).

❑ The returns prepared in the offline mode will have to be uploaded.

❑ There will be a common e-return for CGST, SGST, and IGST.

❑ A registered Tax Payer shall file GST Return at GST Common Portal either
by himself or through is authorized representative.

❑ There would be no revision of Returns. Changes to be done in

subsequent Returns.

❑ Every registered person, who is required to furnish a return shall pay to the
government the tax due as per such return not later than the last date of
such return.
❑ A registered person shall not allowed to file a return for a tax period if return
for any previous tax period has not been filed. (Sec.39 (10).)
Who are the persons required to file returns ?

NORMAL TAX PAYERS

▪ registered person.
OTHER TAX PAYERS

▪ an input service distributor (ISD).

▪ a non-resident taxable person.
▪ a person paying tax under section 10 (composition levy)
▪ a person paying tax under section 51 (tax deduction at source)
▪ a person paying tax section 52 (tax collection at source)
(e-commerce operator)
NORMAL TAX PAYERS

❑ RETURNS OF OUTWARD
SUPPLIES (Sec.37)
❑ RETURNS OF INWARD SUPPLIES
(Sec.38)
❑ MONTLY RETURN (Sec.39)
❑ FIRST RETURN (Sec.40)
❑ ANNUAL RETURN (Sec.44 )
❑ FINAL RETURN (Sec.45)
GSTR-1 Details of outward supplies (Sec.37)
GSTR-2 Details of inward supplies (Sec.38)
GSTR-3 Monthly return (Sec.39)
GSTR-4 Quarterly Return (composition tax)
GSTR-5 Return for Non-Resident Taxable person
GSTR-6 Return for Input Service Distributor (ISD)
GSTR-7 Return of deducting tax at source (TDS)
GSTR-8 Return of Tax Collected at Source (TCS)
GSTR-9 Annual return (Sec.44)
GSTR-10 Final return (Sec.45)
Type of Return Form No.of
(normal tax payer) Returns
Return of Outward Supply GSTR-1
3x12=36
Return of Inward Supply GSTR-2

Monthly Return GSTR-3

Annual Return GSTR-9 1

Total 37
Filing of Monthly/Quarterly return u/s 39 and
statement u/s 52(4) of the CGST Act, 2017

Person Section Period Due date Form

Registered 39(1) Monthly By 20th GSTR-3

Compositio 39(2) Quarterly Within GSTR-4

n Levy 18
days
Deducting tax 39(3) Monthly Within 10 GSTR-7
at source. days
Tax collected 52(4) Monthly Within GSTR-8
at Source /E- Stateme 10
Com nt days
Input service 39(4) Monthly Within 13 GSTR-6
Distributor days
Non-resident 39(5) Monthly Within GSTR-5
Taxable 20
person. days
 • After obtaining registration, the taxable person
is required to file his very first return. This
section provides for the aspects that need to
considered while filing this first return, namely:

Transaction to be Consideration
FIRST reported Involved
RETURN Outward supplies From date of liability
to register till the end
of month when
registration is
granted
Inward supplies From effective date
of registration till end
of month when
registration is
granted
 FURNSHING THE DETAILS OF
OUTWARD SUPPLIES
u/s Section 37 (1) in Form GSTR-1

Every registered person other than an input service distributor, a non-

resident taxable person and a person paying tax under section 51 & 52
shall furnish electronically the details of outward supplies of goods or
services effected, by 10th day of the month succeeding the said tax
period.

and such details shall be communicated to the recipient of the

said supplies.

The details of “outward supplies” include:

▪ Invoices details of all- intra state or inter-state supplies made to registered

person or unregistered persons (if value less than 2 ½ lakh)
▪ Consolidated details of intra-state supplies made to unregistered person for
each tax rate, and state-wise inter-state supplies of invoice value < 2 ½ lakh of
unregistered.
▪ Debit notes, and Credit notes if any issued.
▪ Revised invoices in relation to outward supplies made during any tax period.
 Buyers (A,B&C) receive details of outward
Supplier (X) files outward supplies as inward supplies (to filed in
Supplies (GSTR-1) and GSTR-2) made by supplier-X. Buyers
also makes available of (A,B&C) after adding, correcting or deleting,
such details if required, send back details or make
electronically to the available in GSTR-1A
recipients (buyers).

X A B

Supplier Recipients (Buyers) Made available in Form

by Supplier-X to Buyers
Supplier-X Registered Buyer-A Part-A of GSTR-2A
Supplier-X Buyer-B (Composition GSTR 4A
Supplier)
Supplier-X Buyer-C (Input Service GSTR 6A
Belagavi Central Excise
Distributor)
FURNISHING THE DETAILS OF INWARD SUPPLIES
(under Section 38(2) of FORM GSTR-2

Every Registered Person before preparing the details of his

inward supplies must, first, comply provisions of Sec.38 (1)

Section 38(1): Ever y Registered Person

shall
verify,
validate,
modify or,
if required, delete the details relating to
outward supplies and credit or debit notes
communicated u/s 37 (1) to prepare the
details of his inward supplies,

and
may include therein, the details of inward
supplies and credit or debit notes received
by him in respect of such supplies that have
not been declared by the supplier u/s 37 (1).
 Section 38 (2): Every registered taxable person shall furnish,
electronically, the details of inward supplies of taxable goods or
services or both in FORM GSTR-2, includes, inter alia,-

✓ Invoice-wise details of all inter-state and intra-state

supplies received from registered or
unregistered persons;
✓ Import of goods and services made; and
✓ Debit and credit notes, if any, received.

between 11th and 15th day of the month succeeding the tax period, on the
basis of Part-A, Part-B, Part-C, and Part-D of FORM GSTR-2A

Part of GSTR-2A Details of invoices provide by: through their Returns

PART-A Registered persons GSTR-1
PART-B Input Service Distributor GSTR-6
PART-C Tax Deductor at Source GSTR-7
PART-D (TDS)
E-Commerce Operator (TCS) GSTR-8
Every normal tax payer for every calendar
month or part thereof, furnish, a return,
electronically,

❑ of inward and outward supplies of

goods or services or both
❑ input tax credit availed,
❑ tax payable,
❑ tax paid and other particulars

on or before the 20th day of the month

succeeding such calendar month or part
thereof.
 GSTR-3

PART-A PART-B

▪ Electronically generated ▪ Details of information of

information from GSTR-1 tax, Interest, Penalty, Fees,
and GSTR-2. or other amounts payable
through Electronic Cash or
▪ Other liabilities of previous Credit Ledger.
tax periods

Registered person may claim refund of any balance in the electronic cash ledger
as per Refund provisions by showing details in Part B of Return GSTR-3, shall be
Deemed to be an application for refund.
RETURNS TO BE FILED NORMAL REGISTERED PERSON UNDER GST LAW

Outward Inward Monthly

Return Return Return

GSTR-1 GSTR-2 GSTR-3

10th 15th 20th

 A quick reference
Person Outward Inward Monthly Annual
return Return Return Return
By 10th By 15th By 20th By 15th
December
Registered Taxable Person Yes Yes Yes Yes

Person opted for -- -- 18th Yes

composition levy Quarterly
Non-resident taxable . Yes Yes Yes ---

Input Service Distributor -- -- Yes --

(ISD).
TDS Deductor -- -- Yes --

Persons collecting tax at Yes Yes Yes Yes

source (e-commerce).
Section 15: Notice for defaulters of returns
& Levy of late fee
➢ Notice for non-filers, requiring them to furnish returns
within 15 days. (GSTR-3A)

➢ Levy of late-fee for not furnishing returns, Rs.100/- per

day subject to maximum of Rs.5000/- from the due date,
in case of inward or outward supplies or monthly or first
return.

➢ In case of Annual return, Rs.100/- per day, if failure

continues subject to maximum a quarter percent of his
turnover in the State.
❑ Details of every inward supply
should be matched.
❑ Details of every credit note
related to outward supply
should be matched.

✓ GSTIN of the supplier

✓GSTIN of the recipient
✓Invoice/Debit note- Number
✓Invoice/debit note- Date
✓Taxable value.
✓ Tax amount.
VALID RETURN
VALID RETURN

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RETURNS - SUMMARY

Outward
Supplies

21
ANNUAL RETURN

22
 ▪ Taxable persons who get their accounts
audited under section 42(4) are required to
electronically file annual return under this
section along with a copy of the audited
Annual accounts as well as a reconciliation statement
reconciling value of supplies declared in the
Return return furnished for the year along with the
audited annual financial statement and such
other prescribed particulars.
▪ Input Service distributor, deductor of tax,
casual taxable person and Non-Resident
taxable person are not required to furnish
annual return.
▪ Every registered tax payer shall file Annual
Return on or before 31st December following
the end of the financial year.
 Every registered taxable person who applies for
FINAL cancellation of registration shall furnish a final
RETURN return within three months of the date of
cancellation or date of cancellation order,
whichever is later, in prescribed form and manner.
 Returns: Late Filing Fee

Defaulted Return Late fee

Return on Outward Details (Ref: Rs. 100 per day of delay
Sec 25) Maximum Rs. 5,000
Return on Inward Details (Ref: Sec same as above
25)
Return on Input credit (Ref: Sec 27) same as above
Final Return for prescribed three same as above
months (Sec 31)
Annual Return (Sec 30) Rs. 100 per day of delay
Maximum = 0.25% on Aggregate
Turnover
Steps • Furnish outward supply details in Form GSTR-1 by the
in filing returns 10th of next month.

• On the 11th Day, the inward supplies auto-

populated GSTR-2A to the receipt.

• The period from 11th to 15th will allow for any

corrections in Form GSTR-2A and submission in Form
GSTR-2 by 15th of the subsequent month.

• The corrections (addition, modification and deletion)

by the recipient in Form GSTR-2 will be made
available to supplier in Form GSTR-1A.

• The supplier has to accept or reject the adjustments

made by the recipient.

• The Form GSTR-1 will be amended according to the

extent of correction accepted by supplier.

• On 20th, the auto-populated return GSTR-3 will be

available for submission along with the payment.

• After filing the monthly return Form GSTR-3, then the

final acceptance of input tax credit will be
communicated in Form GST ITC-1, if details match.
 Let us take an example of M/s Super Cars, filing
return for the Month of April

Outward Supplies Inward Supplies

Bill No Customer Name Bill No Suppliers Name
Bill No.1 M/s Automobiles Ltd. Bill No.20 M/s JSW Steels
Bill No.2 M/s Automobiles Ltd. Bill No.25 M/s Tata Steels
Bill No.3 M/s Automobiles Ltd. Bill No.50 M/s Shine Aluminium
Bill No.55 M/s Tyre Sole
MAY
M/s Super Cars Ltd, and his suppliers have
10 uploaded GSTR-1 on 10th May
 On11th May M/s Super Cars Ltd views
the inward supplies through Form GSTR-2A
MAY which are auto-populated.

11
 Between 11th to 15th May, M/s Super
Cars Ltd reconciles the Bills shown
MAY TO MAY in Form GSTR-2A
with his books
11 15
Inward Supplies
Bill No Suppliers Name
Bill No.20 M/s JSW Steels
Bill No.25 M/s Tata Steels
Bill No.50 M/s Shine Aluminium
Bill No.55 M/s Tyre Sole

On verification, M/s Super Cars Ltd finds that Bill No.50 of

M/s Shine Alluminium is not reflected in the Form GSTR-2A
 On 15th May, M/s Super Cars Ltd,
MAY uploads the missed out
Bill No.50 in Form GSTR-2

15
MAY

16

On 16th May, Bill No.50 added by M/s

Super Cars Ltd is made available
to M/s Shine Aluminium in Form GSTR-1A
 Between 16th to 17th May, M/s
Shine Aluminium verify and
MAY MAY accepts Bill 50 Then Bill will
TO be amended in GSTR-1
16 17
 On 29th May,
Automated return Form GSTR-3 is
available to M/s Super Cars Ltd for
MAY submission and payment.

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