Various Forms of returns for various kinds of persons

• As the GST Portal is not ready with all the return Forms, the last date for filing the returns has been extended from time-to-time by issuing the Notifications. Therefore taxable persons should keep a close watch on the extended dates. The Forms which are not functional may be deleted from the Act.

1. FORM GSTR-1 Furnishing Details of outward supplies

Every registered person other than

• Input Service Distributor,
• Non-resident taxable person,
• Person paying tax under composition scheme,
• Persons who are liable for TDS
• E-Commerce Operator

is required to file this Form showing details of outward supplies of goods or services on or before 10th day of the succeeding month.

1. Following details are required to be filed in FORM GSTR-1:
   1. Invoice wise details of all inter-State and intra-State supplies made to registered persons;
   2. Invoice wise details of all inter-State supplies with invoice value more than two and a half lakh rupees made to unregistered persons;
   3. Consolidated details of all intra-State supplies made to unregistered persons for each rate of tax;
   4. Consolidated details of all State wise inter-State supplies with invoice value less than two and a half lakh rupees made to unregistered persons for each rate of tax;
   5. Debit and Credit notes, if any issued during the month for invoices issued previously.
2. The registered person shall not be allowed to furnish the details of outward supplies during the period 11th to 15th day of the month succeeding the tax period. This means, if Registered Person who is liable to upload details of outward supplies for the month of July 17, if failed to file up to 10th August, he cannot file the same between 11th and 15th August, 2017.
3. The details of outward supplies furnished by the supplier vide FORM GSTR-1 shall be made available to the recipient in Part A of FORM GSTR-2A, FORM GSTR-4A and FORM GSTR-6A, after the due date of filing FORM GSTR-1.
4. If the recipient finds that there is a difference in FORM GSTR-2A and inward supply as per his books, he can add, correct or delete such inward supply in his FORM GSTR-2, or FORMGSTR-4 or FORM GSTR-6 and file it. After filing the aforesaid FORM GSTR-2 it shall be made available to his supplier in FORM GSTR-1A and the supplier may either accept or reject the modifications made by the recipient and to that extent only, GSTR-1 of such supplier shall stand amended.
5. Every registered person who has been communicated the details of inward supplies or the details pertaining to inward supplies of Input Service Distributor shall either accept or reject it, only between 15th and 17th day of the month, succeeding the tax period. This means, in case of Return of July 2017, details of inward supplies communicated to him can be accepted or rejected only between 15th and 17th August, 2017.
6. After filing FORM GSTR-1, if the supplier on his own realised any error or omission, or come to know because of GSTR-2 filed by the recipients, that GSTR-1 is not matching with them, he can rectify such error or omission and to that extent GSTR-1 shall get amended.
7. The proviso to Section 37(3) clarifies that no rectification of error or omission in respect of the details of outward supplies furnished 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.

2. GSTR-2 Furnishing details of inward supplies

1. Every recipient registered person, other than
   • Input Service Distributor,
   • Non-resident taxable person,
   • Person paying tax under composition scheme,
   • Persons who are liable for TDS
   • E-Commerce Operator,

   shall file the return in FORM GSTR-2. between 11th and 15th day of the month succeeding the tax period. However before filing this returns he will have to minutely verify the auto populated return in On the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, made available to him on 11th of the succeeding month, which is nothing but the outward supply declared by his suppliers to such recipient. If any discrepancy is noticed, he can modify or delete his inward supply which is not declared by the supplier.

2. FORM GSTR-2 shall contain inward supplies of:
   • Taxable goods;
   • Services;
   • Taxable goods and services both;
   • Including goods or services or both on which the tax is payable on reverse charge basis under CGST Act;
   • Goods or services or both taxable under the IGST Act;
   • Integrated goods and services tax is payable under section 3 of the Customs Tariff Act, 1975;
   • Credit or debit notes received in respect of such supplies during a tax period.
3. In FORM GSTR-2 recipient shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit, where such eligibility can be determined at the invoice level.
4. In FORM GSTR-2 recipient shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level.
5. The details of invoices furnished by non-resident Taxable Person in his return FORM GSTR-5 shall be made available to the recipient in Part A of FORM GSTR-2A and the recipient may include the same invoice in FORM GSTR-2.
6. The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 shall be made available to the recipient in Part B of FORM GSTR-2A electronically through the Common Portal and the said recipient may include the same in FORM GSTR-2.
7. The details of TDS furnished by the deductor in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A and the deductee may include the same in FORM GSTR-2.
8. The details of TDS furnished by e-commerce operator in FORM GSTR-8 shall be made available to the concerned person in Part D of FORM GSTR-2A and such taxable person may include the same in FORM GSTR-2.
9. The FORM GSTR-2 shall include:
   1. Invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
   2. import of goods and services made; and
   3. debit and credit notes, if any, received from supplier.

3. FORM GSTR-3 Monthly Return

1. Every registered person, other than
   • An Input Service Distributor;
   • A non-resident taxable person;
   • Person paying tax under composition scheme;
   • Persons who are liable for TDS;
   • E-Commerce Operator,

   shall, for every calendar month or part thereof, furnish, a return, in FORM GSTR-3 electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable and tax paid on or before the prescribed date.

2. The GSTR-3 is divided in two parts:-
   1. Part A: — Auto Populated complete details of outward supplies & inward Supplies on the basis of GSTR-1&GSTR-2 respectively.
   2. Part B:— Details of tax payable & paid, interest, late fee and any other amount payable or paid, Refund claimed, debit Entries in Electronic cash/credit Ledger for tax/Interest amount.
3. The registered person shall discharge his liability towards tax, interest, penalty, fees or any other payable amount under the Act by debiting the electronic credit ledger/cash ledger and include such details in Part B of GSTR-3.
4. The registered Person may claim refund, if any, in Part B of GSTR-3 and it shall be treated as an application for Refund.
5. Where the time limit for furnishing GSTR-1 and GSTR-2 has been extended the return in Form GSTR-3B shall continue.
6. Where a return GSTR-3B has been furnished, after the due date for furnishing GSTR-2
   1. Part Aof Form GSTR-3shall be electronically generated on the basis of information furnished in GSTR-1, GSTR-2 and based on other liabilities of preceding tax periods, the Part B of GSTR-3 shall be electronically generated.
   2. The registered person shall modify Part Bin Form GSTR-3based on discrepancies between GSTR-3B and GSTR-3 and discharge his tax and other liabilities accordingly.
   3. Where the amount of ITC in GSTR-3exceeds the amount of ITC of GSTR-3B, the additional amount shall be credited to Electronic Credit Ledger of Registered Person.

4. FORM GSTR-4 Submission of Quarterly Return by Composition Dealers

1. Composition Dealer shall furnish the Return in FORM GSTR-4 for each quarter.
2. Filing of GSTR-1 and GSTR-2 is not applicable to Composition Dealers.
3. GSTR-4 should be furnished between 11th and 18th of the succeeding month of the relevant Quarter.
4. This Return shall include the:—
   1. Invoice wise details of goods liable to pay tax under Reverse Charge Mechanisim and purchases from unregintered person;
   2. Details of Import of Services.
   3. Consolidated details of outward supplies.
5. Person who has opted for composition scheme from the beginning of Financial Year and then if he opts out of the said scheme, such person have to furnish details of outward supply, inward supply and return as applicable to normal taxable person 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. Further, such taxable person is not eligible to avail input tax credit for the period prior to his opting for the composition scheme.

5. FORM GSTR-5 Return by Non-resident taxable person

1. GSTR-5 is applicable to non-resident taxable person and it is a monthly Return.
2. The due date for furnishing the return is 20th of the succeeding tax period or within 7 days from the last date of the registration whichever is earlier.
3. FORM GSTR-1 and GSTR-2 are not applicable to this Return.
4. The details of invoices furnished by a Non-Resident Taxable Person in FORM GSTR-5 shall be made available to the recipient of credit in Part B of Form GSTR-2A and he may include the same in FORM GSTR-2.

6. FORM GSTR-5AEvery person providing online information and database access or retrieval services from a place outside India to a unregistered person shall file Return in FORM GSTR-5A.Due date for this Return is 20th of next month or part thereof.

7. FORM GSTR-6 Return by Input Service Distributor

1. FORM GSTR-1 is not applicable for this Return.
2. Every Input Service Distributor, on the basis of details contained in GSTR-6A, shall furnish GSTR-6, after adding, correcting or deleting said details.
3. The details of invoices by an Input Service Distributor in his Return in GSTR-6 shall be made available to the recipient of credit in Part B of GSTR-2A and that credit recipient may include it in GSTR-2.

8. FORM GSTR-7 Return of Tax Deducted at Source

1. FORM GSTR-1 and FORM GSTR-2 is not applicable for this Return.
2. The due date for furnishing GSTR-7 is 10th of the next month.
3. The details of tax deducted at source furnished by the Deductor in GSTR-7 shall be made available in Part C of GSTR-2A and GSTR 4A on the portal in GSTR -7A on the basis of Return furnished. deductee may include it in GSTR-2.

9. FORM GSTR-8 Return of Tax Collected at Source by E-Commerce Operator

1. FORM GSTR-1 and FORM GSTR-2 are not applicable for this Return.
2. The due date for furnishing GSTR-8 is 10th of the next month.
3. Refund from electronic cash ledger can be claimed ONLY when all the TCS liability for the tax period has been discharged.
4. E-commerce operator can file GSTR-8 ONLY when full TCS liability has been discharged.
5. Amount of tax collected at source will flow to Part C of GSTR-2A of the taxpayer on filing of GSTR-8.
6. The following details relating to the supplies made by E-commerce operator declared in GSTR-8 shall match with the corresponding details declared by supplier:—
   1. State of supply
   2. Net taxable value
7. Any discrepancy in the details furnished by the operator and those declared by supplier will be made available to supplier and E-commerce Operator in Form GST MIS-3 and GST MIS-4 respectively.
8. A supplier to whom any discrepancy is communicated in Form MIS-3 may make suitable rectifications in statement of outward supplies for the month for which such discrepancy is communicated.
9. A Operator to whom any discrepancy including duplicate claim of ITC will be communicated in Form MIS-4 may make suitable rectifications in statement of Inward supplies for the month for which such discrepancy is communicated.
10. Where the discrepancy is not rectified as mentioned above, amount to the extent of discrepancy will be added to the output tax liability of the supplier, will be debited to the electronic credit register and also will be shown in his return in GSTR-3

10. GSTR-11 Persons having UIN (Unique Identification Number)

1. Every UIN holder
   • Who wish to claim refund of taxes paid on his inward supplies
     or
   • UIN holder who is required to file details of taxes paid on his inward supplies by Proper officer,

   shall furnish such details of taxable goods or services or both in FORM GSTR-11 on quarterly Basis or as and when required to file by Proper officer.

2. UIN holder is not allowed to add or modify any details in GSTR-11

11. First Return

Every registered person who has made outward supplies in the period between the date on which he became liable to registration till the date on which registration has been granted shall declare the same in the first return furnished by him after grant of registration.

12. GSTR-10 Final Return

1. Every Registered Person who is required to furnish a Return other than—
   • Input Service Distributor
   • Non-Resident Taxable Person
   • Person paying composition
     And
   • Whose Registration has been cancelled,

   shall furnish a final Return in FORM GSTR-10 within 3 months of the date of cancellation or date of order of cancellation, whichever is later.

13. GSTR 9 Annual Return

14. Claim of ITC and its Provisional Acceptance

1. Every Registered Person, subject to prescribed conditions and restrictions is entitled to take the credit of eligible input tax as self-assessed, in his return and such amount shall be credited on a PROVISIONAL basis to his Electronic Credit Ledger.
2. This said credit shall be utilised only for payment of self-assessed output tax as per Return.

15. Matching of ITC

1. The details of every Inward Supplies furnished by a Recipient for a tax period shall be matched—
   1. With the corresponding details of outward supply furnished by the corresponding Supplier in his VALIDreturn for the same tax period or any preceding tax period
   2. With the IGST paid on imported goods
   3. For duplication of claims of Input tax credit.
2. The following details including imports provisionally allowed shall be matched after the due date for furnishing the Return in GSTR-3 with—
   1. GSTIN of Supplier;
   2. GSTN of Recipient;
   3. Invoice or Debit Note Date;
   4. Tax amount.
3. Where the time limit for furnishing GSTR-1 and GSTR-2 has been extended, the date of matching relating to claim of ITC will also get extended.

16. Final acceptance of ITC and related communication

1. The claim of ITC matched in respect of:—
   1. Invoices;
   2. Debit notes related to Inward supply;
   3. IGST paid in respect of Imported Goods,

   Will be communicated to recipient in GST MIS-1.

2. ITC which was communicated as mismatched but later on it got matched after rectification by supplier or recipient will be finally accepted and made available to the recipient in GST MIS-1.

17. Rectification of discrepancy in claim of ITC and reversal thereof

1. Where the ITC in respect of Inward supply claimed by recipient is in excess and not rectified by supplier in his valid return, such discrepancy will be communicated to both recipient and supplier in Form GST MIS-1 & Form GST MIS-2 respectively.
2. A supplier to whom any discrepancy is communicated in Form MIS-2 may make suitable rectifications in statement of outward supplies for the month for which such discrepancy is communicated.
3. Rectification by supplier means deleting or correcting the details of outward supply in his valid return to match the details of corresponding Inward supply declared by the recipient.
4. A recipient to whom any discrepancy including duplicate claim of ITC is communicated in Form MIS-1 may make suitable rectifications in statement of Inward supplies for the month for which such discrepancy is communicated.
5. Rectification by recipient means deleting or correcting the details of Inward supply to match the details of corresponding outward supply declared by the recipient.
6. Where the discrepancy is not rectified as mentioned above, amount to the extent of discrepancy will be added to the output tax liability of the supplier, will be debited to the electronic credit register and also will be shown in his return in GSTR-3 for the month succeeding the month in which the discrepancy is made available.
7. A supplier is liable to pay interest not exceeding 18% in respect of the amount added from the date of such claim for reduction till the corresponding additions are made.
8. If the recipient declares the details of credit notes in his valid return within one month or quarter in which such omissions or incorrect particulars are noticed with payment of Interest, then the supplier is eligible to reduce the amount to that extent from his output liability.
9. Where any reduction in output tax liability is accepted, the corresponding interest paid will also be refunded to the supplier by crediting such amount in his electronic cash ledger in GST PMT-05. Such interest will not exceed the amount of interest paid by recipient.
10. The interest to be refunded shall be claimed by recipient in his GSTR-3 and will be available for payment of any future liability towards interest.

18. FORM GSTR-3A (Notice to non-filers of Returns): Notice in FORM GSTR-3Ashall be issued to registered person who has failed to furnish any return including Monthly, Quarterly, Final and Annual return.

19. Late Fee

1. Any registered Person who fails to furnish the details of outward or inward supply by the due date shall pay late fee of ₹ 100/- per day till the contravention continues. Maximum late fee is ₹ 5,000/-.
2. Any registered Person who fails to furnish the Annual return by the due date shall pay late fee of ₹ 100/- per day till the contravention continues. Maximum late fee is quarter per cent of his turnover in the State or Union Territory.
3. Reduction in late Fee because of technical glitches in the GST Portal: - Various notifications have been issued for reduction of late fee as shown below:-
4. Late fees for filing GSTR-3B returns after their due dates reduced to:
   • ₹ 50 per day of delay in normal cases
   • ₹ 20 per day of delay for taxpayers having nil tax liability for the month
5. Late fees for filing GSTR-4 returns after their due dates reduced to:
   • ₹ 25 per day of delay in normal cases
   • ₹ 10 per day of delay for taxpayers having nil tax liability for the month
6. Late fees for filing monthly / quarterly GSTR-1 returns after their due dates reduced to:
   • ₹ 25 per day of delay in normal cases
   • ₹ 10 per day of delay for taxpayers having nil tax liability for the month
7. Late fees for filing GSTR-5 returns after their due dates reduced to:
   • ₹ 25 per day of delay in normal cases
   • ₹ 10 per day of delay for taxpayers having nil tax liability for the month
8. Late fees for filing GSTR-5A returns after their due dates reduced to:
   • ₹ 25 per day of delay in normal cases
   • ₹ 10 per day of delay for taxpayers having nil tax liability for the month
9. Late fees for filing GSTR-6 returns after their due dates reduced to ₹ 25 per day of delay.

Form GSTR-3B & GSTR 1- Due Dates for 2017-18

Based on the Presss Release dated 10-11-2017 regarding Recommendations made by the GST Council

Note: — Late fee is waived in all cases where return in FORM GSTR-3B is not filed within due date for the months of July, August and September, 2017. Where such late fee was paid, it will be re-credited to their Electronic Cash Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for discharge of their future tax liabilities.

Form GSTR-3B & GSTR-1- due dates for 2018-19

Other Returns – Due Dates for 2017-18

Other Returns- Due Dates for 2018-19

Other Forms and Statements – Due Dates for 2017-18

Other Forms and Statements – Due Dates for 2018-19

As per press Release :- Extension of suspension of provisions relating to tax deduction at source (TDS) and collection of tax at source (TCS) till 30-09-2018

The competent authority has decided that the provisions of Sections 51 and 52 of the Central Goods and Services Tax Act, 2017 relating to tax deduction at source (TDS) and collection of tax at source (TCS) respectively shall remain suspended till 30-09-2018.

TDS Provisions Under GST Act

• Following persons are responsible for deducting tax:

1. A department or establishment of the Central or State Government, or
2. Local authority, or
3. Governmental agencies, or
4. Such persons or category of persons as may be notified by the Central or a State Government on the recommendations of the Council.

• The rate of TDS is 1% under GST.
• If the total value of supply under a contract exceeds ₹ 2.5 lakhs then the person/entity would be liable to deduct TDS.
• No TDS if location of supplier and the place of supply is different from recipient’s registration address.
• For deducting TDS, value of supply shall be excluding Central, State, Union Territory, Integrated Tax and Cess of the invoice.
• The deductor would be liable to make the payment of TDS by the 10th day of the next month.
• The deductor needs to issue a certificate of such TDS to the deductee within 5 days of deducting TDS mentioning therein the contract value, rate of deduction, amount deducted, the amount paid to the appropriate Government and such particulars as may be prescribed.
• If deductor fails to furnish TDS certificate to deductee as mentioned above then he will be liable to pay late fee of ₹ 100 per day subject to maximum of ₹ 5,000/- for non-issue of TDS certificate.
• Non-deduction / short deduction / non-payment or short payment of TDS is an offence under the Act for which a minimum penalty of ₹ 10,000/- & maximum of amount not-deducted / short deducted / not-paid or short paid whichever is higher is prescribed under the Act.
• The deductee shall claim credit, in his electronic cash ledger, of the tax deducted and reflected in the return of the deductor furnished under sub-section (3) of Section 39, in the manner prescribed. Any amount deducted as TDS and reported in GSTR-7 will automatically reflect in electronic cash ledger.
• Refund of the excess amount deducted:

1. In case the amount is claimed by deductee in electronic cash ledger then refund to deductor is not possible. However, deductee can claim a refund of tax subject to refund provisions of the Act.
2. In case the amount is not so claimed by deductee:

Refund of erroneous excess TDS deducted is possible to deductor, subject to refund provision and procedure of the Act.

TCS Provisions Under GST Act

• The e-commerce operator is required to collect an amount calculated at the rate not exceeding one per cent of the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called as Tax Collection at Source (TCS).
• An e-commerce company is required to collect tax only on the net value of taxable supplies. In other words, value of the supplies which are returned are adjusted in the aggregate value of taxable supplies.
• The “net value of taxable supplies” means the aggregate value of taxable supplies of goods or services or both, other than the services on which entire tax is payable by the e-commerce operator, made during any month by all registered persons through such operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month.
• Every e-commerce operator is required to collect tax where consideration with respect to the supply is being collected by the e-commerce operator.
• The e-commerce operator should make the collection during the month in which supply was made.
• The amount collected by the operator is to be paid to appropriate Government within 10 days after the end of the month in which amount was so collected.
• The amount of TCS deposited by the operator with the appropriate Government will be reflected in the cash ledger of the actual registered supplier (on whose account such collection has been made) on the basis of the statement filed by the operator. The same can be used at the time of discharge of tax liability in respect of the supplies by the actual supplier.
• Every operator is required to furnish a statement, electronically, containing the details of outward supplies of goods or services effected through it, including the supplies of goods or services returned through it, and the amount collected by it as TCS during a month within ten days after the end of such month. The operator is also required to file an annual statement by 31st day of December following the end of the financial year in which the tax was collected.
• If operator after furnishing the above statement discovers any omission or mistake therein, other than as a result of scrutiny, audit, inspection or enforcement activities carried out by tax authorities, he shall rectify such omission or mistake in the statement to be furnished for the month during which such omission or mistakes are noticed, subject to payment of interest.

However no such rectification is allowed after due date of furnishing of statement for the month of September following the end of the financial year or filing of the annual statement of that year whichever is earlier.

• The details of supplies and the amount collected during a calendar month, and furnished by every operator in his statement will be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return for the same calendar month or any preceding calendar month. Where the details of outward supply, on which the tax has been collected, as declared by the operator in his statement do not match with the corresponding details declared by the supplier the discrepancy shall be communicated to both persons.
• The value of a supply relating to any payment in respect of which any discrepancy is communicated and which is not rectified by the supplier in his valid return for the month in which discrepancy is communicated shall be added to the output liability of the said supplier, for the calendar month succeeding the calendar month in which the discrepancy is communicated. The concerned supplier shall, in whose output tax liability any amount has been added shall be liable to pay the tax payable in respect of such supply along with interest on the amount so added from the date such tax was due till the date of its payment.
• Any authority not below the rank of Deputy Commissioner may issue a notice to the electronic operator to furnish specified details within a period of 15 working days from the date of service of such notice.