CHAPTER 13 - RETURNS UNDER GST

[SEC 37 TO SEC 48 OF CGST ACT & SEC 20 OF IGST

ACT] [Rule 59 to 84]

Sec 37 - Statement of outward supply(Rule 59(1))

Form;GSTR-1

- Persons liable for filing GSTR 1

Every registered person
including Casual
Taxable Person but
Excluding
i. Composition tax payer/Person pang tax under NN2/19
ii. ISD
iii. NRTP
iv. Person liable for TDS u/s 51
v. Person liable for TCS u/s 52
vi. OIDARS

- Due Date; On or before 10th of the following month i.e between 1st & 10th
of succeeding month. GSTR-1 can't be filed during the period between 11th
to 15th of the succeeding month.

- As a measure of easing the compliance requirement for small tax payers

GSTR-1 has been allowed to be filed on quarterly basis if aggregate T/O is
not exceeding Rs1.5cr in the preceding or current FY.

- GSTR 1 can’t be filed before the end of tax period except in following cases:
i. Casual Taxable Person
ii. Cancellation of GSTIN of a normal tax payer.

A taxpayer who has applied for cancellation of registration will be allowed to file
GSTR-1 after confirming receipt of the application.
- Details to be given in GSTR 1
i.B2B/B2C/Zero rated& deemed export/nil rated/exempted/non
GST/Amendments for prior period
ii. Debit and Credit Note issued
iii.Invoice details
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B2B B2C
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Invoice wise |
details
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Intra State Inter State
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Consolidated details - Rate wise |
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If value of invoice > 2.5L If value of invoice≤2.5L
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Invoice wise Consolidated state wise & rate wise
While giving invoice wise details
Invoice No/Date/Rate of tax/amount of tax/Value Etc shall be
given.

Minimum No of HSN digits to be given depends on turnover of the

preceding FY

T/O of the preceding year NO of digits of HSN code

Up to RS 1.5CR NIL
>Rs1.5 cr but up to Rs 5cr 2
> Rs 5cr 4
- Communication to recipient in GSTR 2A (for regular recipient) / 4A (for
composition recipient)

- Amendment in GSTR - 1 (Rectification of error / omission)u/s 37(3)

- No scope for revision
- Necessary amendment in GSTR 1 of following tax period
- Time limit
latest by earlier of
i. Date of filing return (GSTR 3B) for the month of September following the
FY
OR
ii. Date of filing Annual Return
Since word Due Date is missing therefore actual Date shall be consider.
> GSTR-1 needs to be filed even if there is no business activity (NIL
Return) in the tax period.
>Taxpayer opting for voluntary cancellation of GSTIN has to file GSTR-1
for active period.

Ref: GSTR 1 is Statement of O/W Supply. GSTR 3B is return. (Sec 38 is related to GSTR 2 and
not in syllabus currently)

Sec 39(1) - Return by regular tax payer

(GSTR 3 now replaced by GSTR 3B as per Rule 61)
( As per Notification No 49/19 Return in Form GSTR -3B shall be treated as Return
u/s 39(1))

- Persons liable for filing GSTR 3B - Same as GSTR 1

- Due Date: Monthly (on / before 20th of the following month)
- Details in GSTR 3B
i. Consolidated outward supply
ii. Summarised details of inter state supplies made to unregistered
persons/composition taxable person/UIN holders.
iii. Value of exempt supply/Non -GST inward supplies
iv. Inward Supply under RCM
v. ITC
vi. TDS / TCS
vii. Net Tax payable.
 Sec 39(2) - Return by composition tax payer/Person paying tax under
NN2/19(Presumptive scheme for service provider) (GSTR 4)
- Excluded from GSTR 1 and 3B

- Due Date; On yearly basis on /before 30th April following the FY(But tax
payment on quarterly basis)

- Quarterly statement in Form GST CMP-O8 for payment of self assessed tax on
/before 18th of the month succeeding the quarter.

- Details in GSTR 4
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Consolidated details of i. Invoice wise details of I/W Supply
O/W Supply tax rate wise(Net of advances/
DR note /
Cr Note or any other Adj) ii Cr / Dr Note received
iii. Import of services
iv Summary of self -assessed tax
liability as per GST-CMP-08

Sec 39(3) - TDS Return(Rule 60&66)-TDS topic

Sec 39(4) - ISD Return(Rule 65)

Excluded from filing GSTR-1/3B but required to file monthly Return in Form
GSTR-6
Due Date on or before 13th of the succeeding month.
Details in GSTR-6;
ITC received for distribution, eligible/ineligible ITC distributed,details of
DR/CR notes.(Details of ITC received for distribution shall be auto
populated from GSTR-6A

Sec 39(5) - Return by NRTP(Rule 63)

- Monthly return: GSTR 5

(With details of outward&
Inward supplies)

- Due Date: latest by earlier of

i. 20th of the following month
OR
ii. within 7 days from last date of validity period of registration

Eg:
Registration period from 12/01/2019 to 15/03/2019

For Jan 19 (12/01 to 31/01) - 20/02/19 or 22/03/19 (earlier) = 20/02/19

For Feb 19 (01/02 to 28/02) - 20/03/19 or 22/03/19 (earlier) = 20/03/19
For March 19 (01/03 to 15/03) - 20/04/19 or 22/03/19 (earlier) = 22/03/19
-Payment of interest, penalty, fees or any other amount payable
NRTP shall make payment of all such dues till last date of filing return.

Sec 39(9) - Rectification in return (GSTR 3B / 4 / 6 / 7 etc)

GST returns are built from details of individual transactions, there is no
requirement of Revised Return if there is any error then that is due to
errors in uploading details of invoices/dr/cr notes which shall be rectified
by doing amendments. Which is allowed

latest by earlier of
i. Due Date of return for the month of September following the FY
OR
ii. Date of filing Annual Return
 FY 18 - 19 GSTR 1 GSTR 3B

Sep 19 (Return filed on

23/10/19 20/10/19
23/10/19)
Annual Return filed
15/11/19 15/11/19
(15/11/19)
Revised Returns due date 23/10/19 20/10/19

Some special points

1)A return furnished u/s39(1) on which self assessed tax has been paid in
full is considered as a valid return.
2) Filing of return for current month is possible only when return of the
previous month have been filled.

Sec 40 - First Return

Person become liable for for registration - 15/01/2019

Applied for reg - 3/2/19

Registration certificate issued -

6/2/19 Effective date of reg -

15/01/19

First Return will be filed for the month of Feb 19 (Ref: i.e. month in which reg cert
recd)

Sec 40 states that the first return will include details from 15/01/19 to 28/02/19

Sec 41 Claim of ITC & Provisional acceptance thereof;

Every registered person is entitled to take credit of eligible INPUT TAX ,as

sself assessed ,in his return ,subject to prescribed conditions & restrictions.

Such amount is credited on a provisional basis to his electronic credit ledger

& can be utilized only for payment of self assessed out put tax as per the

return.

(Sec 42 and 43 - Out of syllabus)

TCS Return in TCS topic

 Sec 44 - Annual Return(Rule 80)

- Persons liable for filing Annual Return

Every registered person excluding:
i. Casual Taxable Person
ii. ISD
iii. NRTP
iv. Person liable for TDS / TCS
v. Supplier of OIDAR services from outside India. (NN 30/2019)

- Forms: GSTR 9 (Regular) / GSTR 9A (Composition)

- ECO liable to collect tax at source required to file an annual statement in
form GST-9B(Not yet notified)

- Due Date: on / before 31st December following the FY

- Along with annual return

i. Audit Report - GSTR 9C Audit from CA or COST ACCOUNTANT

ii. Reconciliation of supply shown in annual return & financial statement

Only if agg T/O in a FY > 2 crore

CG/SG/LOCAL AUTHORITY whose accounts are subject to audit by Comptroller & Auditor
General of India or an auditor appointed under any law for audit of local authorities are
exempt from the requirement of getting its accounts audited & furnishing audited copy of
annual accounts & reconciliation statement.
 Sec 45 - Final Return(Rule 81)

- on cancellation of registration
- Form: GSTR 10
- Details: ITC reversal
- Due Date
within 3 months from

i. Date of cancellation
OR
ii. Date of cancellation order

whichever is later

Eg:

order date 12/11/2019

cancellation date 31/10/2019
12/11/2019
Due Date (+ 3 months) 12/02/2020
Return by UIN holders(Rule 82);
Such persons required to file details of those inward supplies of taxable G/S on
which refund of tax has been claimed.
Form- GSTR-11( Refund can be claimed on quarterly basis up to 18 month's from
the last date of quarter.)
Return by suppliers of OIDAR services from a place outside India.(Rule 64);
Form-GSTR 5A
Due Date- On or before 20th of the succeeding month.

Sec 46 - Notice to defaulter(Rule 68)

If return not filed u/s 39/44/45/52(TCS statement) electronic notice issued

for filing return in 15 days

Sec 47 - Late fees for late filing of return [VERY IMP - MCQ]
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Annual Return Others
(Sec 37/39/45)
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Rs. 100 per day Rs. 100 per day
OR OR
0.25% of T/O in Rs. 5000
the State / UT |
| whichever is lower
whichever is lower |
 | under CGST +
under CGST + same under SGST / UTGST
same under SGST / UTGST

GST Practitioners – Sec. 48 and Related Rules(GSTP)

Who can be GSTP (Rule 83)

(1) An application in FORM GST PCT-01 may be made electronically through the common
portal either directly or through a Facilitation Centre notified by the Commissioner for
enrolment as goods and services tax practitioner by any person who,
(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
(iv) has not been convicted by a competent court; and
Satisfies any of the following conditions, namely:-
(a) that he is a retired officer of the Commercial Tax Department of any State
Government or of the Central Board of Excise and Customs, Department of Revenue,
Government of India, who, during his service under the Government, had worked in a
post not lower than the rank of a Group-B gazetted officer for a period of not less
than two years; or
(b) that he has enrolled as a sales tax practitioner or tax return preparer under the
existing law for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in
Commerce, Law, Banking including Higher Auditing, or Business Administration or
Business Management from any Indian University established by any law for the time
being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University
as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the
Council, for this purpose; or
(iv) has passed any of the following examinations, namely:-
(a) final examination of the Institute of Chartered Accountants of India; or
(b) final examination of the Institute of Cost Accountants of India; or
(c) final examination of the Institute of Company Secretaries of India.
.
A goods and services tax practitioner can undertake any or all of the following
activities on behalf of a registered person, if so authorised by him to-
(a) furnish the details of outward and inward supplies;
(b) furnish monthly, quarterly, annual or final return;
(c) make deposit for credit into the electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for
amendment or cancellation of registration has been submitted by the goods and
services tax practitioner authorised by the registered person, a confirmation shall be
sought from the registered person and the application submitted by the said
practitioner shall be made available to the registered person on the common portal and
such application shall not be proceeded with further until the registered person gives
his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax
practitioner shall-
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner
to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and
services tax
practitioner, ensure that the facts mentioned in the return are true and correct.
(10) The goods and services tax practitioner shall-
(a) prepare the statements with due diligence; and
(b) affix his digital signature on the statements prepared by him or electronically
verify using his credentials.
(11) A goods and services tax practitioner enrolled in any other State or Union territory
shall be treated as enrolled in the State or Union territory for the purposes specified
in sub-rule (8).
In addition to Rule 83, Government has also prescribed Rule 84 for the purpose of
appearance by GST Practitioners on behalf of a registered person.
This rule reads as under –
(1) No person shall be eligible to attend before any authority as a goods and services
tax practitioner in connection with any proceedings under the Act on behalf of any
registered or un-registered person unless he has been enrolled under rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered or an
unregistered person in any proceedings under the Act before any authority shall
produce before such authority, if required, a copy of the authorisation given by such
person in FORM GST PCT-05.

Section Summary
- Sec 37: GSTR 1
- Sec 39(1): GSTR 3B
- Sec 39(2): GSTR 4
- Sec 39(3): TDS Return
- Sec 39(4): ISD Return
- Sec 39(5): Return by NRTP
- Sec 40: First Return
- Sec 44: Annual Return
- Sec 45: Final Return
- Sec 46: Notice to defaulter
- Sec 47: late fees for late filing of return
- Sec 48: GST Practitioner