TOPIC 12–RETURNS

Contents:

1. Introduction
2. Important Definations
3. Regular Returns
4. Special Returns
5. First Return
6. Annual Return
7. Final/Last Return
8. Key points
9. Default in Furnishing Return
10. GSTP
11. Practice Problems

1. INTRODUCTION

For properly updating the invoices, Indian taxpayers and businesses have to
file certain returns with the Government. These returns have to be
mandatorily filed as any non-compliance towards the same may lead to
disallowance of input tax credit, apart from attracting penalties and interests,
etc. Proper filing of information and passing the same in the returns is a
mandatory process for smooth flow of credit to the last recipient.

The term “return” ordinarily means statement of information (facts)

furnished by the taxpayer, to tax administrators, at regular intervals.
The information to be furnished in the return generally comprises of the details
pertaining to the nature of activities/business operations forming the subject
matter of taxation; the measure of taxation such as sale price, turnover, or
value; deductions and exemptions; and determination and discharge of tax
liability for a given period

The returns serve the following purposes:

 Mode for transfer of information to tax administration
 Compliance verification program of tax administration
 Finalization of the tax liabilities of the taxpayer within stipulated period of
limitation
 Providing necessary inputs for taking policy decision
 Management of audit and anti-evasion programs of tax administration

The GST returns have been designed so that all transactions are in sync with
each other and that no transaction is left unattended between the buyer and
the seller. The tale starts from GSTR-1. All the data is stored in GSTN, which
can be accessed by the users/taxpayers anytime online.

The basic features of the return mechanism in GST include electronic filing
of returns, uploading of invoice level information and auto-population of
information relating to ITC from returns of supplier to that of recipient,

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invoice-level information matching and auto-reversal of ITC in case of

mismatch. The returns mechanism is designed to assist the taxpayer to file
returns and avail ITC. The details furnished by the taxpayer in the form of
returns shall be consolidated and stored at the common portal which will be
common for both, i.e. Central Government and State Governments.

2. IMPORTANT DEFINATIONS

a) GST Practitioner [Section 2(55)]

Goods and services tax practitioner means any person who has been approved
under section 48 to act as such practitioner.

b) Inward supply [Section 2(67)]

Inward supply in relation to a person, shall mean receipt of goods or services
or both whether by purchase, acquisition or any other means with or without
consideration.

c) Outward supply [Section 2(83)]

Outward supply in relation to a taxable person, means supply of goods or
services or both, whether by sale, transfer, barter, exchange, licence, rental,
lease or disposal or any other mode, made or agreed to be made by such
person in the course or furtherance of business.

d) Quarter [Section 2(92)]

Quarter shall mean a period comprising three consecutive calendar months,
ending on the last day of March, June, September and December of a calendar
year.

e) Return [Section 2(97)]

Return means any return prescribed or otherwise required to be furnished.

f) Valid return [Section 2(117)]

Valid return means a return furnished under sub-section (1) of section 39 on
which self-assessed tax has been paid in full.

3. REGULAR RETURNS [SECTION 37]

A. Outward supply return [section 37]

Under section 37 outward supply return is filed every month

a) Who is required to furnish?
Every registered person including casual registered person except the
following:
 Non-resident taxable person (NRTP)
 Person paying tax under composition scheme (CLS)
 Input service distributor (ISD)
 Person deducting tax at source (TDS deductor)

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 Person collecting tax at source i.e., e-commerce operator (ECO), not being
an agent (TCS collector)
 a supplier of online information and database access or retrieval services
(OIDAR)

b) In which Form?
The details of outward supplies are required to be furnished, electronically,
in Form GSTR-1. Such details can be furnished through the common portal,
either directly or from a notified Facilitation Centre. Further, a Nil GSTR-1
can be filed through an SMS using the registered mobile number of the
taxpayer.

c) What is the due date?

GSTR-1 for a particular month is filed on or before the 10th day of the
next month.

It may be noted that GSTR-1 cannot be filed during the period from 11th day
to 15th day of month succeeding the tax period.

The due date of filing GSTR-1 may be extended by the

Commissioner/Commissioner of State GST/Commissioner of UTGST for a class
of taxable persons by way of a notification.

Quarterly filing of GSTR-1: As a measure of easing the compliance

requirement for small taxpayers, GSTR-1 has been allowed to be filed
quarterly by small taxpayers with aggregate annual turnover up to ₹1.5 crore
in the preceding financial year or the current financial year. As of now this
facility has been given till the quarter January-March 2021. Taxpayers with
annual aggregate turnover above ₹1.5 crore, however, continue to file
GSTR- 1 on monthly basis.

The due date for filing of GSTR-1 for a quarter is specified by way of
notifications. Presently, the due date for filing GSTR-1 for a quarter is
being notified as 13th of the month succeeding the end
of quarter. Earlier, the due date was being notified as the last day of the
month succeeding the quarter.

A taxpayer cannot file GSTR-1 before the end of the current tax period.
However, following are the exceptions to this rule:
 Casual taxpayers, after the closure of their business
 Cancellation of GSTIN of a normal taxpayer.

A taxpayer who has applied for cancellation of registration will be allowed to

file GSTR-1 after confirming receipt of the application.

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d) What are the details to be furnished?

Basic and other details Details of outward supplies
 GSTIN  B2B (Invoice wise details)
 Legal and trade name  B2C (ISS>2.5 lakh -Invoice wise
 Aggregate turnover in PY details, ISS≤2.5 lakh- State wise
 Tax Period consolidated details, Intra state
 HSN wise summary of outward supplies -Consolidated details)
supplies  Zero rated & deemed exports
 Details of documents issued  Debit/credit note issued
 Nil rated/exempted/not taxable
 Amendments for prior period
 Advances received/advances
adjusted

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Invoices can be uploaded any time during the tax period and not just
at the time of filing of GSTR-1. Invoices can be modified/deleted any
number of times till the submission of GSTR-1 of a tax period. The
uploaded invoice details are in a draft version till the GSTR-1 is
submitted and can be changed irrespective of due date.

Scanned copies of invoices are not required to be uploaded. Only certain

prescribed fields of information from invoices need to be uploaded e.g.
invoice no., date, value, taxable value, rate of tax, amount of tax etc. In case
there is no consideration, but the activity is a supply by virtue of Schedule 1 of
CGST Act, the taxable value will have to be worked out as prescribed and
uploaded.

Description of each item in the invoice need not be uploaded. Only HSN
(Harmonized System of Nomenclature) code in respect of supply of goods and
accounting code in respect of supply of services need to be fed.

e) Communication of details of GSTR 1 to recipient of supply

The details of outward supplies for a month furnished by the supplier are
communicated and made available electronically (auto populated) to the
respective recipient(s) in Part A of Form GSTR- 2A/ Form GSTR-4A (in case of
registered person opting for composition levy) through the common portal after
the 10th day of the succeeding month (due date of filing of GSTR-1).

f) Amendment/correction/rectification in GSTR1?
 Amendment or correction for GSTR 1 of prior period can be done in Table
9/10/11 of GSTR 1 of subsequent periods. Amendments or corrections could
be due to mismatch/error in data entry or missing invoice.
 If supplier discovers any error or omission he shall rectify the same.
Further, he should pay the tax and interest in case of short payment.
 Amendments/Rectification can be done maximum before the date of
filing return for the September of next year or date of filing of
annual return whichever is earlier.

g) Other points
 GSTR 1 needs to be filed even if there is no business activity (Nil Return) in
the tax period. A Nil GSTR-1 does not have any entry. For example, a
Nil GSTR-1 for a tax period cannot be filed, if the taxpayer has made
any outward supply (including exempt, nil rated or non-GST supplies), or
it has received supplies on which tax is payable under reverse charge or an
amendment needs to be made to any of the supplies declared in an earlier
return or any credit or debit notes is to be declared / amended etc.


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 A Nil GSTR-1 can be filed through an SMS using the registered mobile
number of the taxpayer. GSTR-1 submitted through SMS is verified by
registered mobile number-based OTP facility.
 A taxpayer can file Nil GSTR-1, anytime from 1st of the month subsequent
of the tax period onwards. For example, GSTR-1 for the calendar month of
April, can be filed from 1st May onwards. GSTR-1 for the quarter of April
to June can be filed from 1st July onwards.
 Filing of GSTR-1 for current month is possible only when GSTR-1 for the
previous month has been filed.
 Taxpayer opting for voluntary cancellation of GSTIN will have to file GSTR-1
for active period.
 In cases where a taxpayer has been converted from a normal taxpayer to
composition taxpayer, GSTR 1 will be available for filing only for the period
during which the taxpayer was registered as normal taxpayer. The GSTR 1
for the said period, even if filed with delay would accept invoices for the
period prior to conversion.

B. GSTR 3B [Summary Return]

 GSTR 3 has been prescribed as a monthly net liability return for registered
persons other than ISD/NRTP/CTP/TDS/ECO/supplier of OIDAR. It is
required to be filed by 20th of the next month. However, presently filing of
GSTR 3 has been deferred.
 Thus currently, FORM GSTR-3B is notified as the monthly return to be filed
by persons who are required to file GSTR 3.
 GSTR-3B can be submitted electronically through the common portal, either
directly or through a notified Facilitation Centre. Further, a Nil GSTR-3B
can be filed through an SMS using the registered mobile number of
the taxpayer. A Nil GSTR-3B does not have any entry in any of its
tables. For example, a Nil GSTR-3B for a tax period cannot be filed,
if the taxpayer has made any outward supply (including nil-rated,
exempt or non-GST supplies) or has received any supplies which are
taxable under reverse charge or it intends to take ITC etc.
 A Nil GSTR-3B can be filed through an SMS using the registered
mobile number of the taxpayer. GSTR-3B submitted through SMS is
verified by registered mobile number-based OTP facility. A taxpayer
may file Nil Form GSTR-3B, anytime on or after the 1st of the
subsequent month for which the return is being filed for.
 The due date for GSTR 3B has been notified as 20th of the next month.
 GSTR-3B is a simple return containing summary of outward and
inward supplies liable to reverse charge, eligible ITC, payment of tax etc.
Thus, GSTR-3B does not require invoice-wise data of outward supplies.

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 Broadly following are the contents of GSTR 3B

Basic details Details of outward supplies
 GSTIN  Summarized details of outward
 Legal and trade name supplies and Inward RCM supplies
 Tax Period  Summarized details of ISS made to
URD/ composition taxable persons
and UIN holders
 Eligible ITC and ineligible ITC
 Value of Nil rated/exempted/not
taxable supplies
 Payment of tax
 TDS/TCS credit

4. SPECIAL RETURNS [39]

Special returns are provided for composition scheme taxpayer and non
resident taxable persons.

A. Filing of return by composition supplier [Section 39(2) read with rule

62]

 All persons registered under the Composition Scheme are required to file
FORM GSTR-4, annually through the GST Common Portal or through a
GST Facilitation Centre. GSTR -4 is required to be filed by 30th April of
the succeeding financial year. Though return is required to be filed
annually, the payment of tax is required to be done quarterly.
 Further, composition supplier is also required to file quarterly statement in
Form GST CMP-08 containing details of payment of self-assessed tax, for
every quarter or part of the quarter by 18th of the month, succeeding a
quarter.
 The inward supplies by composition supplier received from registered
persons filing GSTR 1 will be auto populated in Form GSTR 4A for viewing.
 Broadly following are the contents of GSTR 4.
Basic details Details of outward supplies
 GSTIN  Invoice wise details of all inward
 Legal and trade name supplies including RCM and import
 TDS/TCS credit received of services
 Tax, Interest, late fee  Summary of self assessed liability
payable, paid as per GST-CMP-08
 Refund claimed from E-cash  Tax rate wise details of outward
ledger supplies/RCM inward supplies
 Consolidated details of outward
supplies
 Composition taxpayers are neither entitled for any ITC nor entitled to pass
on any ITC to its customers. Therefore, composition taxpayers are
required to provide consolidated details of outward supplies in GSTR-4
(Table 6) and not invoice-wise details. However, details of inter-State and
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intra-State inward supplies received from registered and un-registered

persons are to be provided invoice-wise (Table 4).
 Since composition suppliers are not eligible for ITC, they discharge their
liability by debiting E-Cash ledger.
 Filing of GST CMP-08 is mandatory for all taxpayers who have opted to pay
tax under composition scheme, even if there is no business activity in any
particular tax period. For such tax period(s), a Nil GST CMP-08 is required
to be filed.

A Nil GST CMP-08 does not have any entry in any of its tables. For
example, a Nil GST CMP-08 for a tax period cannot be filed, if the taxpayer
has made any outward supplies or has received any supplies which are
taxable under reverse charge.

A Nil GST CMP-08 can be filed through an SMS using the registered
mobile number of the taxpayer. A Nil GST CMP-08 submitted
through SMS is verified by registered mobile number-based OTP
facility.

 Return prior to opting for composition scheme

If a registered person opts for composition scheme from the beginning of a
financial year, he will required to furnish statement/returns relating to the
period prior to opting for composition levy till the due date of furnishing
next September return or filing of annual return whichever is
earlier. The composition supplier will not be eligible to avail of ITC on
receipt of invoices or debit notes from the supplier for the period prior to his
opting for the composition scheme.
 GSTR 4 for the period prior to exiting from composition scheme
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 will, needs to furnish GSTR-4 by 30th April following the end of FY in
which withdrawal falls/GST CMP-08 by 18th of the month succeeding the
quarter in which such withdrawal falls.

B. Filing of return by NRTP [Section 39(5) read with rule 6]

a) Monthly return
A registered NRTP is not required to file separately the Statement of Outward
Supplies, Statement of Inward Supplies and Return for a normal tax payer. In
place of the same, a simplified monthly tax return has been prescribed in Form
GSTR-5 for a NRTP for every calendar month or part thereof. NRTP shall
incorporate the details of outward supplies and inward supplies in GSTR-5.

b) Last date of filing return

The details in GSTR-5 should be furnished within 20 days after the end of
the calendar month or within 7 days after the last day of validity
period of the registration, whichever is earlier.

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c) Payment of interest, penalty etc

NRTP shall pay the tax, interest, penalty, fees or any other amount payable
under the GST law till the last date of filing return.

NRTP is not required to file an Annual return

C. Details of inward supplies of persons having UIN [Rule 82]

Where UIN is issued for claiming refund of taxes paid on inward supplies, such
person shall furnish the details of those inward supplies of taxable goods
and/or services on which refund of taxes has been claimed in Form GSTR-11,
along with application for such refund claim. The same Form is applicable for
persons to who me UIN is issued for other than refund purposes.

5. FIRST RETURNS [SECTION 40]

When a person becomes liable to registration after his turnover crossing the
threshold limit, he may apply for registration within 30 days of so becoming
liable. Thus, there might be a time lag between a person becoming liable to
registration and grant of registration certificate. During the intervening period,
such person might have made the outward supplies.

In order to enable the recipient to claim ITC for the intervening period:
 The registered person may issue Revised Tax Invoices against the invoices
already issued during said period within 1 month from the date of issuance
of certificate of registration;
 Further, section 40 provides that registered person shall declare his outward
supplies made during said period in the first return furnished by him after
grant of registration. The format for this return is the same as that for
regular return.

6. ANNUAL RETURN [SECTION 44]

a) Who is required to furnish? Form and Due Date

All taxpayers filing return in GSTR-1 to GSTR-3, are required to file an annual
return. However, following persons are not required to file annual return:
 Casual Taxable Persons.
 Non- resident taxable person
 Input Service Distributors1 and
 Persons authorized to deduct/collect tax at source under section 51/522.

This return needs to be filed by 31st December of the next Financial Year
in Form 9 in case of regular taxpayers and in Form 9A in case of composition
levy supplier.

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b) Who is required to furnish reconciliation statement

Every registered person must get his accounts audited u/s 35(5), shall furnish
a copy of audited accounts and certified reconciliation statement in prescribed
form along with the annual return.

Reconciliation Statement will reconcile the value of supplies declared in the

return furnished for the financial year with the audited annual financial
statement and such other particulars, as may be prescribed.

c) Extension for filing Annual return

Commissioner may extend the time limit for furnishing annual return for
specified class of persons by way of notification.

7. FINAL/LAST RETURN [SECTION 45]

Every registered person who is required to furnish return u/s 39(1) and whose
registration has been surrendered or cancelled shall file a Final Return
electronically in Form GSTR-10 through the common portal. Final return is
required to be filed within 3 months of - the date of cancellation or date
of order of cancellation whichever is later.

8. KEY POINTS

 In GST, since returns are based on individual transactions there is no need

of revised return. However, rectification can be done maximum before the
due date of filing return for the September of next year or date of filing of
annual return whichever is earlier. However, rectification is not
permitted where error or omission is discovered on account of
scrutiny, audit, inspection or enforcement activities by tax
authorities.

 Due dates for payment of tax in respect of the persons required to

file GSTR-3B and GSTR-5 are linked with the due dates for filing of
such returns, i.e. the last dates (due dates) of filing such returns
are also the due dates for payment of tax in respect of persons
required to file such returns.

However, in case of registered persons paying tax under

composition scheme, the due date for payment of tax and filing of
GSTR-4 is delinked. While GSTR-4 for a financial year is required to
be filed by 30th April of the following year, tax for a quarter is to be
paid by 18th of the month succeeding such quarter.

Also, NRTPs or casual taxable persons are required to make advance

deposit of an amount equivalent to their estimated tax liability for
the period for which registration is sought or extension of
registration is sought.

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 Return where self assessment tax is paid in full, is considered a valid return.
 Filing of returns for current month is possible only when returns of the
previous month have been filed.
 A taxpayer needs to electronically sign the submitted returns otherwise it
will be considered not-filed.
 Taxpayers can electronically sign their returns using a DSC (mandatory for
all types of companies and LLPs), E-sign (Aadhaar-based OTP verification),
or EVC (Electronic Verification Code sent to the registered mobile number of
the authorized signatory).
 A proper officer is empowered to cancel the registration of a taxable person
if:
 a person paying tax under composition scheme has not furnished his
GSTR-4 for 3 consecutive tax periods
 any other taxable person has not furnished returns for consecutive period
of 6 months.

The GST Council at its 42nd meeting held on 5th October 2020 has
recommended the following incremental changes in the return filing
process:

1. Effective 01.01.2021, taxpayers with turnover below ₹5 crores may

file GSTR-3B and GSTR-1 on quarterly basis. Such taxpayers
would, for the first two months of the quarter, have an option to
pay 35% of the net tax liability of the last quarter, using an auto
generated challan.

2. Effective 01.01.2021, due date of furnishing quarterly GSTR-1

by taxpayers to be revised to 13th of the month succeeding the
quarter.

Note – Notification No. 74/2020 CT dated 15.10.2020 has revised

the due date for filing quarterly GSTR-1 by the registered persons
having aggregate turnover up to ₹1.5 crores in the preceding
financial year or current financial year to 13th of the month
succeeding the end of quarter.

Such date is applicable for the quarters ending December 2020

and March 2021.

3. Effective 01.01.2021, for monthly filers, auto-generation of liability

from own GSTR-1 and ITC from suppliers’ GSTR-1s through the
newly developed facility in GSTR-2B. For quarterly filers, this
facility would be effective from 01.04.2021. To ensure such auto
generation of ITC and liability in GSTR 3B, GSTR-1 shall be filed
mandatorily before filing GSTR-3B effective 01.04.2021.

4. GSTR-1 and GSTR-3B return filing system to be extended till

31.03.2021 and the GST laws to be amended to make GSTR-1 and
GSTR-3B return filing system as the default return filing system.

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However, as on date, some of the aforesaid changes recommended in

the return filing process have not become effective.

9. DEFAULT IN FURNISHING RETURNS [SECTION 46 & 47]

a) Notice to return defaulters

A notice in prescribed form shall be issued, electronically, to a registered
person who fails to furnish return under section 39 [Normal Return] or section
44 [Annual Return] or section 45 [Final Return] or section 52 [TCS
Statement]. Such notice shall require such registered person him to furnish
such return within 15 days.

b) Late fee for delay in filing regular returns [section 47(1)]

Any registered person who fails to furnish following by the due date:
 Statement of Outward Supplies [Section 37]
 Returns [Section 39]
 Final Return [Section 45],

shall pay a late fee of `100 per day subject to max `5,000 under CGST
Act. Equal amount of late fee would be charged under SGST Act.

c) Late fee for delay in filing annual returns [section 47(2)]

Late fee is `100 per day subject to max 0.25% of the turnover of
registered person in State/UT under CGST Act. Equal amount of late fee
would be charged under SGST Act.

10. GSTP [SECTION 48]

A registered person may authorize an approved GST practitioner to furnish
information, on his behalf, to the government.

a) Eligibility Criteria
Following person are eligible to become GSTP:
 Indian citizen
 Person of sound mind
 Not adjudicated as insolvent
 Not been convicted by a competent court
 Retired officer of Commercial Tax Department of any State Govt./CBEC
who, during service under Government had worked in a post not lower than
the rank of a Group-B gazetted officer for a period ≥ 2 years
 Enrolled as a Sales Tax Practitioner or Tax Return Preparer under the earlier
indirect tax law for a period of not less than 5 years
 Has aquired any of the prescribed qualifications

b) Allowed activities
 Furnish details of outward and inward supplies
 Furnish monthly, quarterly, annual or final return

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 Make deposit for credit into ECL

 Appear as authorized representative before department
 File a claim for refund
 File an application for registration amendment/cancellation

c) Furnishing return through GSTP

 Any registered person may give consent and authorise a GST practitioner in
the prescribed form by listing the authorised activities in which he intends
to authorise the GST practitioner.
 The registered person authorising a GSTP shall have to authorise in the
prescribed form and the GST practitioner will have to accept the
authorisation in Part B of the same form.
 The GST practitioner shall be allowed to undertake only such tasks as
indicated in the prescribed form. The registered person may, at any time,
withdraw such authorisation in the prescribed form.
 Any statement furnished by the GST practitioner shall be made available to
the registered person on the GST Common Portal. For every statement
furnished by the GST practitioner, a confirmation shall be sought from the
registered person over email or SMS.
 The GST practitioner shall prepare all statements with due diligence and
affix his digital signature on the statements prepared by him or
electronically verify using his credentials.
 The responsibility for correctness of any particulars furnished in the return
or other details filed by the GST practitioners shall continue to rest with the
registered person on whose behalf such return and details are furnished.
 The registered person before confirming, should ensure that the facts
mentioned in the return are true and correct before signature. However,
failure to respond to request for confirmation shall be treated as deemed
confirmation.

d) Enrolling as GSTP
 An e-application in prescribed form through common portal
 GSTP certificate granted after scrutiny of application
 In case of rejection reason shall be given
 Enrollment once done valid till it is cancelled
 Notified exams to be passed to continue as GSTP
 Earlier IDT practitioner valid till 1 year from appointed day unless he passes
the notified exam within 1 year.

11. PRACTICE PROBLEMS

Problem 1
Mr. Kohli is a registered supplier in the State of Gujarat. He is filing
GSTR-1 every month. During the month of February, he went out of India and
thus, could not do any business transaction during that month. He believes
that as there is no transaction, there is no need to file GSTR-1 for the month
of February. Is he correct? Explain.

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Problem 2
Mr. Kalpesh is a registered dealer in Kerala paying tax under composition levy
from 1st April. However, he opts to pay tax under regular scheme from 1st
December. Is he liable to file GSTR-4 for the month of November? Discuss.

Problem 3
X has not made any outward supply during the month of September.
However, X has procured certain input services during the month. X is of the
opinion that he can file Nil GSTR-3B for the month of September through SMS.

Whether the understanding of X is correct? Explain.

Return Description Who Files? Date for filing

GSTR-1 Monthly Statement of Outward Registered Person 10thof the next month
supplies of Goods or Services (including CTP) with (Presently extended to
annual AT>₹1.5 crore 11Th of next month)

Quarterly statement of outward Registered Person 13th day of the month

supplies of goods/services (including CTP) with succeeding the quarter
annual AT≤₹1.5 crore
GSTR 3B Summary return Registered Person Annual turnover ≥ ₹ 5
(including CTP) crore in PFY -
20th of the month.

Annual turnover < ₹5

crore in PFY - 22nd
or
24th of the
month
depending upon the
State or Union Territory
in which they are
registered.

Presently, the staggered

filing has been
provided for tax periods
till March
2021.

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GSTR-4 Return for FY Registered Person 30th April of next FY

opting for
Composition scheme

GSTR-5 Monthly Return Registered Non- 20th of the month

resident Taxpayer succeeding the tax
period or within 7
days after expiry of
registration, whichever
is earlier

GSTR-9 Annual Return Registered Person other 31stDecember of next

than an ISD, TDS/TCS Financial Year
Taxpayer, Casual Taxable
Person and Non-
resident Taxpayer

GSTR-10 Final Return Taxable Person whose Within three months of

registration has been the date of cancellation
surrendered or cancelled or date of order of
cancellation, whichever
is later.

GSTR 11 Details of inward supplies UIN holders

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