Chapter 12 – Returns

Returns – Basic Aspects

• “Return” is a statement of specified particulars, relating to business activity undertaken by the
taxable person during a prescribed period.
• Purposes of Return: The returns serve the following purposes:
o Mode for transfer of information to tax administration;
o Compliance verification program of tax administration
o Finalization of the tax liabilities of the taxpayer within stipulated time period;
o Providing necessary inputs on basis of which policy decision can be taken;
o Management of audit and anti-evasion programs of tax administration
• Importance of filing of returns in GST Law: The correct and timely filing of returns is of utmost
importance because of two reasons.
o Firstly, under GST laws, a taxpayer is required to estimate his tax liability on "self-
assessment" basis and deposit the tax amount along with/ before the filing of such
return. The return, therefore, constitutes a kind of working sheet/supporting
document for the tax authorities that can be relied upon as the basis on which the tax
has been computed by the taxpayer.
o Secondly, under the GST regime, filing of returns not only determines the tax liability
of the person filing the same, but it also has a huge bearing on determination of tax
liability of other persons with whom the former has entered into taxable activities.
• Returns to be filed electronically: All the returns are to be filed online. Returns can be filed
using any of the following methods:
o GSTN portal (www.gst.gov.in).
o Offline utilities provided by GSTN.
o GST Suvidha Providers (GSPs).

List of Returns/Statements Under GST

Return/ Periodicity/ Who Files? Date for Filing
Statement Description
GSTR-1 Monthly statement Registered Person with 10th day of the next month.
of outward supplies annual aggregate turnover However, presently, the same is
of goods and/or greater than ₹5 crore or being extended to 11th day of
services who has opted for monthly the next month.
return
Quarterly statement Registered Person with 13th day of the month
of outward supplies annual aggregate turnover succeeding the quarter has
of goods and/or up to ₹5 crore been notified as the due date
services for the recent quarters.
GSTR-3B Monthly Return for a Registered Person Annual Turnover > ₹5 crore in
normal taxpayer previous financial year – 20th of
the month.
Annual Turnover ≤ ₹5 crore in
previous financial year – 22nd or
24th of the month depending
upon the State or Union

CA NISHANT KUMAR 1
 Territory in which they are
registered.
GSTR-4 Return for a financial Registered person paying 30th April of the next financial
year tax under composition year
scheme
GST CMP- Quarterly statement Registered person paying 18th of the month succeeding
08 for payment of tax tax under composition the quarter
scheme
GSTR-5 Monthly Return of a Non-resident taxpayer 13th of the month succeeding
non-resident the tax period or within 7 days
taxpayer after expiry of registration,
whichever is earlier.
GSTR-5A Monthly return Registered person 20th of the next month
providing OIDAR services
from a place outside India
to a non-taxable online
recipient
GSTR-6 Monthly Return for Input Service Distributor 13th of the next month
Input Service
Distributor
GSTR-7 Monthly Return for Tax deductor at Source 10th of the next month
Tax deduction at
source
GSTR-8 Monthly Return for E-commerce operator who 10th of the next month
Tax Collection at is required to collect ta at
source source
GSTR-9 Annual return Registered person other 31st December of the next
than an ISD, tax financial year
deductor/tax collector,
casual taxable person and
a non-resident taxpayer
GSTR-9A Annual Return Registered person paying 31st December of the next
tax under composition financial year
scheme
GSTR-9B Annual statement E-commerce operator 31st December of the next
required to collect tax at financial year
source
GSTR-9C Reconciliation Registered person whose To be submitted along with the
statement aggregate turnover during annual return [GSTR-9/9A]
a financial year exceeds ₹5
crore
GSTR-10 Final return Taxable person whose Within three months of the date
registration has been of cancellation or date of order
surrendered or cancelled of cancellation, whichever is
later.
GSTR-11 Details of inward Persons who have been
supplies issued a Unique Identity
Number (UIN)

CA NISHANT KUMAR 2
Furnishing Details of Outward Supplies

Statement of Outward Supplies – GSTR – 1:

• Subject to such conditions and restrictions as prescribed, the details of outward supplies of
both goods and services are required to be furnished by every registered person including
casual registered person except ISD, NRTP, Composition Suppliers, person deducting tax at
source, person collecting tax at source, OIDAR service suppliers.
• Such details shall, subject to such conditions and restrictions, within such time and in such
manner as may be prescribed, be communicated to the recipient of the said supplies.
• It needs to be filed by the 11th of every month in relation to supplies effected during the
previous month.
• Quarterly Statement is to be filed by persons opting for QRMP scheme by 13th day of the month
succeeding such tax period as per the rule 59 of the CGST Rule.

Invoice Furnishing Facility (IFF) for First 2 Months of Quarter

• For each of the first and second months of a quarter, a registered person who has opted for
QRMP Scheme will have the IFF to furnish the details of such outward supplies to a registered
person upto value not exceeding ₹50 lakh, upto 13th day of the succeeding month.
• The facility of furnishing details of invoices in IFF has been provided so as to allow details of
such supplies to be duly reflected in the FORM GSTR-2A and FORM GSTR-2B of the concerned
recipient.
• The details of outward supplies furnished using the IFF, for the first and second months of a
quarter, shall not be furnished in FORM GSTR-1 for the said quarter.

Cases Where GSTR-1 Cannot be Furnished

• If GSTR-1 for any of the previous tax periods has not been furnished by him.
• When GSTR 3B not furnished for preceding month.
• When GSTR-3B not furnished for preceding tax period by QRMP taxpayer.
• GSTR-1 cannot be furnished before the end of tax period:
o A taxpayer cannot file GSTR-1 before the end of the current tax period
o For example, for the month of November, GSTR-1 cannot be filed till 30th November.
o 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.

Contents of GSTR-1 [Explanation to Section 37 Read with Rule 59(2) of

CGST Rules]
The kinds of details of outward supplies which are furnished in GSTR-1 are as under:

• Basic and Other Details:

o GSTIN
o Legal name
o Trade name, if any
o Aggregate turnover in previous year

CA NISHANT KUMAR 3
 o Year and Month
o HSN-wise summary of outward supplies
o Details of documents issued
• Details of Outward Supplies
o B2B including UIN holders
o B2C inter-State supplies where invoice value > ₹2.5 lakh
o Consolidated details of other B2C supplies
o Zero rated and Deemed exports
o Debit/ Credit notes issued
o Nil rated/ Exempted/ Non-GST
o Amendments for prior period
o Advances received/advances adjusted
• GST is a destination-based consumption tax. Hence, the tax revenue is transferred to the State
which is the place of supply of the particular transaction. Since, the place of supply is crucial
for determining the share of every State in the tax revenue, GSTR-1 also captures information
relating to place of supply.
• The registered person is required to furnish details of invoices and revised invoices issued in
relation to supplies made by him to registered and unregistered persons during a month and
debit notes and credit notes in GSTR-1 in the following manner:

S. Invoice-Wise Details of ALL Consolidated Details of ALL Debit and Credit

No. Notes
1. Inter-State and Intra-State Intra-State supplies made to Issued during the
supplies made to registered unregistered persons for each month for
persons, i.e., B2B supplies rate of tax invoices issued
previously
2. Inter-State supplies made to Inter-State supplies made to
unregistered persons with unregistered persons with
invoice value exceeding invoice value upto ₹2,50,000 for
₹2,50,000, i.e., B2C supplies each rate of tax separately for
each State
• Thus, uploading of invoices depends on whether the supply is B2B or B2C plus whether the
supply is Intra-State or Inter-State.
• Invoices can be uploaded at any time during the tax period and not just at the time of filing.
• B2B means business to business transaction. In such type of transactions, the recipient is also
a registered supplier and hence, takes ITC.
• B2C means business to consumer transaction. In such type of transactions, the recipient is
consumer or unregistered and hence, will not take or cannot take ITC.

CA NISHANT KUMAR 4
 Outward Taxable Supplies

B2B Supplies B2C Supplies

Inter-State Intra-State Intra-State
Inter-State Supplies
Supplies Supplies Supplies

Invoice-wise details Invoice-wise details Consolidated details

of all supplies to be of all supplies to be Invoices > ₹2,50,000 Invoices ≤ ₹2,50,000 of all supplies to be
uploaded uploaded uploaded

State-wise
Invoice-wise details
consolidated details
to be uploaded
to be uploaded

Other Aspects of GSTR-1

• Even if a business has not made any sales during a certain time period, they still need to file a
Nil GSTR-1 return to report this to the government. This can be done 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 business can only file the GSTR-1 for the current month if they have already filed the GSTR-1
for the previous month.
• If a business decides to cancel their GST registration voluntarily, they will still need to file GSTR-
1 for the period during which they were registered for GST.
• If a business changes from being a regular taxpayer to a composition taxpayer, they can only
file GSTR-1 for the period during which they were a regular taxpayer. Even if they file it late,
they can still report the invoices for the period before the change.

Rectification of Unmatched Entries and in Case of Short-Payment of Tax

[Section 37(3)]
• If a business has submitted details of their sales (outward supplies) for a certain period, but
later discovers an error or omission in those details, they must correct the mistake in the
manner prescribed by the government.
• If the error or omission results in the business having paid less tax than they should have, they
must pay the remaining tax amount along with any interest charged on it.
• They should report this correction in their tax return for that period.

Time Limit for Rectification

The maximum time limit within which such amendments are permissible is earlier of the following
dates:

• 30th November following the end of the financial year to which such details pertain; or
• Date of filing of the relevant annual return.

CA NISHANT KUMAR 5
Communication of Details of Inward Supplies and Input Tax Credit
[Section 38]
1. The details of outward supplies furnished by the registered persons under sub-section (1) of
section 37 and of such other supplies as may be prescribed, and an auto-generated statement
containing the details of input tax credit shall be made available electronically to the
recipients of such supplies in such form and manner, within such time, and subject to such
conditions and restrictions as may be prescribed.
2. The auto-generated statement under sub-section (1) shall consist of:
a. details of inward supplies in respect of which credit of input tax may be available to
the recipient; and
b. details of supplies in respect of which such credit cannot be availed, whether wholly
or partly, by the recipient, on account of the details of the said supplies being
furnished under sub-section (1) of section 37,
i. by any registered person within such period of taking registration as may be
prescribed; or
ii. by any registered person, who has defaulted in payment of tax and where
such default has continued for such period as may be prescribed; or
iii. by any registered person, the output tax payable by whom in accordance
with the statement of outward supplies furnished by him under the said
subsection during such period, as may be prescribed, exceeds the output tax
paid by him during the said period by such limit as may be prescribed; or
iv. by any registered person who, during such period as may be prescribed, has
availed credit of input tax of an amount that exceeds the credit that can be
availed by him in accordance with clause (a), by such limit as may be
prescribed; or
v. by any registered person, who has defaulted in discharging his tax liability in
accordance with the provisions of sub-section (12) of section 49 subject to
such conditions and restrictions as may be prescribed; or
vi. by such other class of persons as may be prescribed.

Simple Explanation
• When a registered business reports their sales (outward supplies) to the government, the
details of those supplies, as well as any other supplies that are prescribed by the government,
will be made available electronically to the recipients of those supplies. This information will
be provided in a format and manner that is prescribed by the government.
• The statement that is generated automatically by this process will include two types of
information:
o Details of inward supplies: This refers to the purchases made by the business that may
qualify for input tax credit (a credit that can be applied against the tax paid on sales).
o Details of supplies where credit cannot be availed: This refers to sales made by other
registered businesses where the recipient is not eligible to claim input tax credit. This
could be because the supplier has not reported the details of the supply, or because
the recipient has exceeded their input tax credit limit. This statement will be generated
under certain conditions, including when a business:
▪ registers for GST within a prescribed period;
▪ defaults in paying tax for a prescribed period;

CA NISHANT KUMAR 6
 ▪ reports an output tax payable that exceeds the output tax paid by a prescribed
limit;
▪ claims input tax credit that exceeds the limit prescribed by the government;
▪ defaults in paying taxes as per the provisions of the law; or
▪ falls under any other class of persons as prescribed by the government.

Form and Manner of Ascertaining Details of Inward Supplies – GSTR-2A

and GSTR-2B

Form GSTR-2A
• Form GSTR-2A is a system generated read only statement of inward supplies for a recipient.
• This statement is updated on a real time basis.
• The details become available to the recipient for view/download and are updated
incrementally as and when supplier(s) upload or change details in their respective form of
return/ statement, for the given tax period.
• Details of outward supplies furnished by the supplier in Form GSTR-1 or using the IFF is made
available electronically to the concerned registered persons (recipients) in Form GSTR-2A, in
Form GSTR-4A and in Form GSTR-6A, as the case may be.
• Details of invoices furnished by a non-resident taxable person in Form GSTR-5 and by an Input
Service Distributor in Form GSTR-6, details of TDS by deductor furnished in Form GSTR-7 and
details of TCS by an e-commerce operator furnished in Form GSTR-8, are made available to the
recipient, deductee or concerned person, in Form GSTR-2A.
• Further, details of the integrated tax paid on the import of goods or goods brought in DTA from
SEZ unit/developer on a bill of entry are also made available in Form GSTR-2A.

Form GSTR-2B
• Form GSTR-2B, an auto-generated read only statement containing the details of ITC - is made
available to the registered person (recipient) for every month.
• It is a static statement and is available only once a month.
• Form GSTR-2B consists of all documents filed by suppliers/ISD in their Form GSTR-1, 5 & 6,
between the cut-off dates.
• It also consists of import data for the period which are received within 13th of the succeeding
month.
• The statement in Form GSTR-2B for every month shall be made available to the registered
person,
o for the 1st and 2nd month of a quarter, a day after the due date of furnishing of details
of outward supplies for the said month,
▪ in the IFF by a registered person opting for QRMP, or
▪ in form GSTR-1 by a registered person other than opting for QRMP,
whichever is later.
o in the 3rd month of the quarter, a day after due date of furnishing of details of outward
supplies for the said month, in Form GSTR-1 by a registered person opting for QRMP.

Furnishing of Returns
• GSTR-3B [Rule 61(5) & 6 of CGST Rules]:

CA NISHANT KUMAR 7
 o Form GSTR-3B is being notified as the monthly return to be filed by the registered
persons by 20th day of the month succeeding the relevant month (for registered
persons opting for QRMP scheme by 22nd or 24th of the month depending upon the
State or Union Territory in which they are registered.)
o GSTR-3B can be submitted electronically through the common portal, either directly
or through a notified Facilitation Centre.
o GSTR-3B is a simple return containing summary of outward supplies, inward supplies
liable to reverse charge, eligible ITC, payment of tax etc.
o Thus, GSTR-3B does not require invoice-wise data of outward supplies.
• Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person
furnishing the return in FORM GSTR-3B shall, subject to the provisions of Section 49 of the Act,
discharge his liability towards tax, interest, penalty, fees or any other amount payable under
the Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be,
not later than the last date for filing of return in FORM GSTR-3B, [Sub rules (5) and (6) of Rule
61 of CGST Rules]
• NIL GSTR-3B:
o A Nil GSTR-3B can be filed through an SMS using the registered mobile number of the
taxpayer.
o GSTR-3B submitted through SMS is verified by registered mobile number-based OTP
facility.
• When return cannot be filed: A registered person shall not be allowed to furnish a return for
a tax period if:
o the return for any of the previous tax periods; or
o the details of outward supplies under Section 37(1) for the said tax period,
has not been furnished by him.
• Time limit of rectification: No such rectification of any omission or incorrect particulars shall be
allowed after:
o 30th November following the end of the financial year to which such details pertain; or
o the actual date of furnishing of relevant annual return,
whichever is earlier.

Quarterly Return Monthly Payment Scheme [QRMP Scheme] [Rule 61A

of the CGST Rules, 2017]
• Eligibility for the Scheme: A registered person who is required to furnish a return in FORM
GSTR-3B, and who has an aggregate turnover of up to ₹5 crore in the preceding financial year,
is eligible for the QRMP Scheme.
• Exercising option for QRMP Scheme:
o Option to be exercised at any time during financial year from first day of second month
of preceding quarter to the last day of the first month of the quarter. In order to
exercise this option, the registered person must have furnished the last return, as due
on the date of exercising such option.
o Validity of option once exercised: Option is applicable for subsequent quarters unless
same is revised.
o Time limit to opt out from scheme: The facility for opting out of the Scheme for a
quarter will be available from first day of second month of preceding quarter to the
last day of the first month of the quarter.

CA NISHANT KUMAR 8
o Cessation of Eligibility: In case the aggregate turnover exceeds ₹5 crore during any
quarter in the current financial year, the registered person shall not be eligible for the
Scheme from the next quarter.
o GSTIN wise applicability: Distinct persons can avail QRMP scheme option for one or
more GSTINs, i.e., some GSTINs for that PAN can opt for the QRMP Scheme and
remaining GSTINs may not opt for the Scheme.
o Monthly Payment of Tax:
▪ The registered person under the QRMP Scheme would be required to pay the
tax due in each of the first two months of the quarter by depositing the due
amount in FORM GST PMT-06, by the 25th of the month succeeding such
month.
▪ The said person can use any of the following two options provided below for
monthly payment of tax during the first two months:
• Fixed Sum Method:
o A facility is being made available on the portal for generating
a pre-filled challan in FORM GST PMT-06 for an amount equal
to 35% of the tax paid in cash in the preceding quarter where
the return was furnished quarterly; or equal to the tax paid in
cash in the last month of the immediately preceding quarter
where the return was furnished monthly.
o Monthly tax payment through this method would not be
available to those registered persons who have not furnished
the return for a complete tax period preceding such month.
• Self-Assessment Method:
o The said persons, in any case, can pay the tax due by
considering the tax liability on inward and outward supplies
and the input tax credit available, in FORM GST PMT-06.
o In order to facilitate ascertainment of the ITC available for the
month, an auto-generated input tax credit statement has
been made available in FORM GSTR-2B, for every month.
▪ No deposit required in case of sufficient balance in electronic cash and credit
ledger/Nil tax liability.
▪ Refund of tax only after furnishing of GSTR- 3B.
▪ Quarterly filing of FORM GSTR-3B: Such registered persons would be required
to furnish FORM GSTR-3B, for each quarter, on or before 22nd or 24th day of the
month succeeding such quarter.
▪ Applicability of Interest:
• For registered person making payment of tax by opting Fixed Sum
Method:
o No interest would be payable in case the tax due is paid in the
first two months of the quarter by way of depositing auto-
calculated fixed sum amount by the due date.
o In case such payment of tax by depositing the system
calculated amount in FORM GST PMT-06 is not done by due
date, interest would be payable at the applicable rate, from
the due date of furnishing FORM GST PMT-06 till the date of
making such payment.

CA NISHANT KUMAR 9
 o Further, in case FORM GSTR-3B for the quarter is furnished
beyond the due date, interest would be payable as per the
provisions of section 50 of the CGST Act for the tax liability net
of ITC.
• For registered person making payment of tax by opting Self-
Assessment Method:
o Interest amount would be payable as per the provision of
Section 50 of the CGST Act for tax or any part thereof (net of
ITC) which remains unpaid/paid beyond the due date for the
first two months of the quarter.
o Interest payable, if any, shall be paid through FORM GSTR-3B.
▪ Benefits of QRMP scheme:
• Significant reduction of compliance burden of tax payer
• Only 4 GSTR-3B returns to be filed by taxpayer instead of 12 GSTR-3B
returns in a year
• Only 4 GSTR-1 returns required to be filed
• Payment of taxes on monthly basis
• Furnishing of invoice details in IFF.

Special Returns

Filing of Returns by Composition Supplier [Section 39(2) Read with Rule

62 of CGST Rules]
• Composition Suppliers will:
o furnish a statement in the GST MP - 08 containing details of payment of self-assessed
tax, for every quarter (or part of the quarter), by 18th day of the month succeeding
such quarter.
o furnish a return (GSTR 4) for every financial year (or part of the financial year), on or
before 30th day of April following the end of such financial year.
• Every registered person furnishing GST CMP - 08 shall discharge his liability towards tax or
interest payable by debiting the electronic cash ledger.
• 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.
• Contents of information [Rule 62(3)]: The return furnished shall include the:
o invoice wise inter-State and intra-State inward supplies received from registered and
un-registered persons; and
o consolidated details of outward supplies made.
• Contents of GSTR- 4:
o Basic & Other Details
▪ GSTIN
▪ Legal name and Trade name
▪ TDS/TCS credit received [Table 7]
▪ Tax, interest, late fee payable and paid [Table 8]
▪ Refund claimed from Electronic cash ledger [Table 9]

CA NISHANT KUMAR 10
 o Details regarding Inward and Outward Supplies
▪ Invoice-wise details of all inward supplies (i.e., intra and inter-state supplies
and from registered and unregistered persons) including reverse charge
supplies and import of services [Table 4]
▪ Summary of self-assessed liability as per GST CMP-08 (Net of advances, credit
& debit notes and any other adjustments due to amendments etc.) [Table 5]
▪ Tax rate wise details of outward supplies/inward supplies attracting reverse
charge (Net of advances, credit & debit notes and any other adjustments due
to amendments etc.) Consolidated details of outward supplies [Table 6]
• Statements/return for the period prior to opting for composition scheme is required to be
furnished 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.
• ITC not available [Explanation]: Here, the person shall not be eligible to avail ITC on receipt of
invoices or debit notes from the supplier for the period prior to his opting for the 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 shall, where required, furnish
a statement in the prescribed form for the period for which he has paid tax under the
composition scheme till the 18th day of the month succeeding the quarter in which the date of
withdrawal falls and furnish GSTR 4 for the said period till the 30th day of April following the
end of the financial year during which such withdrawal falls.

Filing of Returns by Non-Resident Taxable Persons [Section 39(5) read

with Rule 63 of the CGST Rules]
Non-Resident Taxable Persons (NRTPs) are those suppliers who do not have a business establishment
in India and have come for a short period to make supplies in India. They would normally import their
products into India and make local supplies.

• Monthly return:
o A registered NRTP is not required to file separately the Statement of Outward Supplies,
Statement of Inward Supplies and return like a normal taxpayer.
o 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.
o The details of outward supplies and inward supplies of a NRTP are incorporated in
GSTR-5.
• Last date of filing return: GSTR-5 should be furnished within
o 13 days after the end of the calendar month or
o within 7 days after the last day of validity period of the registration,
whichever is earlier.
• Payment of interest, penalty, fees or any other amount payable: An NRTP shall pay the tax,
interest, penalty, fees or any other amount payable under the CGST Act or rules thereunder if
return is not furnished as per the above time limit.

Annual Return [Section 44 read with rule 80 of the CGST Rules]

• Who is required to furnish annual return and what is the due date for the same?
o All registered persons are required to file an annual return.

CA NISHANT KUMAR 11
 o However, following persons are not required to file the annual return:
▪ Casual taxable persons.
▪ Non- resident taxable person
▪ Input service distributors
▪ Persons authorized to deduct/collect tax at source under section 51/52, and
▪ Person supplying OIDAR services from outside India to unregistered persons in
India.
• The annual return for a financial year needs to be filed by 31st December of the next financial
year.
• The due date of filing annual return may be extended by the Commissioner/Commissioner of
State GST/Commissioner of UTGST for a class of taxable persons by way of a notification.
• What is the prescribed form for annual return?
o The annual return is to be filed electronically in Form GSTR-9 through the common
portal.
o Composition scheme supplier: A person paying tax under composition scheme is
required to file the annual return in Form GSTR-9A.

Final Return [Section 45 read with rule 81 of the CGST Rules]

• Who is required to furnish final return?
Every registered person who is required to furnish return u/s 39(1) and whose registration has
been surrendered or cancelled is required to file a final return electronically in Form GSTR- 10
through the common portal.
• What is the time-limit for furnishing final return?
The final return has to be filed within 3 months of the:
o date of cancellation or
o date of order of cancellation
whichever is later.

Details of Inward Supplies of Persons Having UIN [Rule 82 of the CGST

Rules]
• When UIN is issued for claiming refund of taxes paid on inward supplies: Such person shall
furnish the details of the 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.
• When UIN is issued for purposes other than refund of taxes paid: Such person shall furnish the
details of inward supplies of taxable goods and/or services as may be required by the proper
officer in Form GSTR-11.

Notice to Return Defaulters [Section 46 read with rule 68 of the CGST

Rules]
• A notice in prescribed form is 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].
• The notice requires the registered person to furnish the return within 15 days.

CA NISHANT KUMAR 12
Late Fees Levied for Delay in Filing Return [Section 47]
• For periodical returns under sections:
o Section 37: Statement of Outward Supplies
o Section 39: Returns (including returns under QRMP Scheme)
o Section 45: Final Return
₹100 for every day during which such failure continues; or ₹5,000 whichever is less.
• For Annual return u/s 44: ₹100 for every day during which such failure continues; or 0.25% of
his turnover in the State or Union Territory, whichever is less.
• For delayed filing of GSTR-1 and/or GSTR-3B: Total amount of late fee payable under section
47 from June, 2021/quarter ending June, 2021 onwards, by the registered person who fail to
furnish Form GSTR-1 and/or Form GSTR-3B by the due date, shall be as follows:

• For delayed filing of GSTR-4: Total amount of late fee payable under section 47 from F.Y. 2021-
22 onwards, by the registered person (composition taxpayer) who fails to furnish Form GSTR-
4 by the due date, shall be as follows:

CA NISHANT KUMAR 13
Goods and Services Tax Practitioners
• Goods and services tax practitioners [Section 48]:
o The manner of approval of GST practitioners, their eligibility conditions, duties and
obligations, manner of removal and other conditions relevant for their functioning
shall be such as may be prescribed.
o A registered person may authorise an approved GST practitioner to furnish the details
of outward supplies and GST returns and to perform such other functions in such
manner as may be prescribed.
o 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.
• Provisions relating to a goods and services tax practitioner [Rule 83]:
o Activities of GST practitioner [Rule 83(8)]: A GST practitioner can undertake any or all
of the following activities on behalf of a registered person, if so authorised:
▪ furnish the details of outward and inward supplies;
▪ furnish monthly, quarterly, annual or final return;
▪ make deposit for credit into the electronic cash ledger;
▪ file a claim for refund;
▪ file an application for amendment or cancellation of registration;
▪ furnish information for generation of e-way bill;
▪ furnish details of challan in FORM GST ITC-04;
▪ file an application for amendment or cancellation of enrolment under rule 58;
and
▪ file an intimation to pay tax under the composition scheme or withdraw from
the said scheme.
o Further proceedings on consent of Registered Person: Where any application relating
to a claim for refund or an application for amendment or cancellation of registration
or where an intimation to pay tax under composition scheme or to withdraw from such
scheme 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 further
proceeded with until the registered person gives his consent to the same.
o Preparation and verification of statement by GST practitioner [Rule 83(10)]: The GST
practitioner shall:
▪ prepare the statements with due diligence; and
▪ affix his digital signature on the statements prepared by him or electronically
verify using his credentials.
o The person to be enrolled as GST practitioner has to pass the notified examination
within a period of 18 months from the appointed date.
• Who can be registered as Goods and Service Tax Practitioners under Section 48 of the CGST
Act?
o Following persons can be registered as Goods and Service Tax Practitioners: Any person
who,
▪ is a citizen of India;
▪ is a person of sound mind;
▪ is not adjudicated as insolvent;

CA NISHANT KUMAR 14
 ▪ has not been convicted by a competent court;
and satisfies any of the following conditions, namely that he:
▪ is a retired officer of Commercial Tax Department of any State Govt./CBIC 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, or
▪ is enrolled as a Sales Tax Practitioner or Tax Return Preparer under the
erstwhile indirect tax laws for a period of not less than 5 years, or
▪ acquired any of the prescribed qualifications
▪ has passed Graduate/postgraduate degree or its equivalent examination
having a degree in specified disciplines, from any Indian University or a degree
examination of any Foreign University recognised by any Indian University as
equivalent to degree examination
▪ has passed any other notified examination 6. has passed final examination of
ICAI/ ICSI/ Institute of Cost Accountants of India.

CA NISHANT KUMAR 15