Form GSTR-1 – Section 32 read with Rule 1 - (to be filed by Registered Taxable person, Non-Resident Taxable person and supplies effected through e commerce)

Details of outward supplies of taxable goods and/or services effected.

The "Detail of Outward supplies" shall include invoice, debit notes, credit notes and revised invoices issued during tax period.

On or before 10th day of the month succeeding the tax period.

Every RTP who has been communicated the details under section 33 [3]  and  Section 33[4] by recipient of supplies, can either accept or reject the detail so communicated on or before 17th of the next month following the tax period. The detail furnished by him under point 1 shall stand amended.

Every RTP who has furnished the detail of outward supplies and remain unmatched u/s 37 and 38 shall rectify the error and omission and shall pay interest on short payment of tax, if any.

No rectification shall be allowed after furnishing the return u/s 34 for the month of September following the end of financial year or furnishing the annual return which ever is earlier.

Form GSTR-1A

Returns Rule 1(3).

The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 shall be made available to the supplier electronically in FORM GSTR-1A.

The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 or FORM GSTR-4 shall be made available to the supplier electronically in FORM GSTR-1A and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished by the supplier shall stand amended to the

extent of modifications accepted by him.

Form GSTR-2 . Section 33 read with Returns Rule 2 –(to be filed by Registered Taxable person, Non-Resident Taxable person and supplies effected through e commerce)

To be filed Monthly after 10th and before 15th of Succeeding month of relevant tax period.

Details of inward supplies of taxable goods and/or services claiming input tax credit

Taxable person required to furnish the details of inward supplies of goods and/or services received during a tax period shall, on the basis of details contained in Part A of FORM GSTR-2A, prepare such details and furnish the same in FORM GSTR-2, after including therein details of such other inward supplies, if any, required to be furnished.

The recipient of goods and/or services shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.

The recipient of goods and/or services 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.

Form GSTR-2A –

After the due date of filing of FORM GSTR-1.

Return Rule 2.

Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier

The details of outward supplies furnished by the supplier shall be made available to each of the registered taxable persons (recipients) in Part A of FORM GSTR-2A after the due date of filing of FORM GSTR-1.

The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 7 shall be made available to the recipient of credit in Part B of FORM GSTR 2A and the said recipient may include the same in FORM GSTR-2.

The details of tax deducted at source by the deductor under section 37 furnished

in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A and the said deductee may include the same in FORM GSTR-2 .

The details of tax collected at source by an e-commerce operator furnished in FORM GSTR-8 shall be made available to the concerned taxable person in Part D of FORM GSTR 2A and such taxable person may include the same in FORM GSTR-2.

Form GSTR-3 – Section 34 read with Rule 3) – Monthly by 20th of Succeeding month of relevant tax period . ISD to file Monthly by 10th of Succeeding month of relevant tax period.

(to be filed by Registered Taxable Person, Composition Supplier under Section 9, Non-Resident taxable person, Input Service Distributor (ISD), Person required to deduct tax at source under Section 46 of MGL, and Supplies effected through e-Commerce)

Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.

Part A of the return shall be electronically generated on the basis of information furnished through returns in FORM GSTR-1, FORM GSTR-2 , electronic credit ledger, electronic cash ledger and electronic tax liability register of the taxable person.

Every registered taxable person discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules by debiting the electronic cash ledger and/or electronic credit ledger as per the details contained in Part B of the return in FORM GSTR-3.

A registered taxable person, claiming refund of any balance in the electronic cash ledger may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed

under section 48.

The interest to be refunded

shall be claimed by the taxable person in his return in FORM GSTR-3 and

shall be credited to his electronic cash ledger in FORM GST PMT-3 and the amount credited shall be available for payment of any future liability of interest or the taxable person may claim refund of the amount.

Tax to be paid by

On or before 20th of the Succeeding Month.

Form GSTR-3A

Notice to a registered taxable person who fails to furnish return under section 27 and section 31

A notice in FORM GSTR-3A shall be issued, electronically, to a registered taxable person who fails to furnish return.

Matching of the claim of input tax credit . (SECTION 37) – Draft Return Rules 10, 11, 12,13, 14 15, 16, 17, 18)

After the due date for furnishing the return in FORM GSTR-3.

Matching of details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed (Section 36).

The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 37, shall be matched under section 38 after

the due date for furnishing the return in FORM GSTR-3.

(a) GSTIN of the supplier

(b) GSTIN of the recipient.

(c) Invoice/Debit Note date.

(d) Invoice/Debit Note number.

(e) Taxable value.

(f) Tax amount:

Explanation: (1) The claim of input tax credit in respect of invoices and debit notes

in FORM GSTR-2 that were accepted by the recipient in FORM GSTR-2A without

amendment shall be treated as matched if the corresponding supplier has furnished a valid return.

The claim of input tax credit shall be considered as matched, where the amount

of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or Debit Note, as the case may be, by the corresponding supplier.

The final acceptance of claim of input tax credit in respect of any tax period, shall be made available to the registered taxable person making such claim in FORM GST ITC-1.

The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier and/or recipient shall be finally accepted and made available to the taxable person making such claim in FORM GST ITC-1.

Form GSTR-4 – Section 9 and Section 34 - by 18days after the end of quarter – Compounding scheme.

Quarterly Return for Compounding Taxable persons

Every registered taxable person paying tax under section 9 shall, after adding,

correcting or deleting the details contained in FORM GSTR-4A , furnish a quarterly

return in FORM GSTR-4 electronically.

Every registered taxable person furnishing the return shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules by debiting the electronic cash ledger.

Form GSTR-4A – Compounding scheme.

Details of inward supplies made available to the recipient registered under Composition scheme on the basis of FORM GSTR-1 furnished by the supplier

Form GSTR-5 – within 20 days of the month or 7 days of the validity of registration.

Return for Non-Resident foreign taxable person

Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the Common Portal,

including therein the details of outward supplies

and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or these rules within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration , whichever is earlier.

Form GSTR-6 - ISD

Within 13 days after end of month.

GSTR-6 ISD return

Every input service distributor shall, after adding, correcting or deleting the details

contained in FORM GSTR-6A , furnish electronically a return in FORM GSTR-6,

containing the details of tax invoices on which credit has been received and those issued under section 21, through the Common Portal.

Form GSTR-6A

Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier

Form GSTR-7 - Section 46 and Section 34,

by 10th of end the month.

Return for authorities deducting tax at source

Every registered taxable person required to deduct tax at source shall furnish a return in FORM GSTR-7 electronically through the Common Portal.

The details furnished by the operator shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the Common Portal after the due date of filing of FORM GSTR-7 .

Form GSTR-7A

TDS Certificate

The certificate referred to shall be made available

electronically to the deductee on the Common Portal in FORM GSTR-7A on the basis of the return filed.

Form GST-ITC-1

Communication of acceptance, discrepancy or duplication of input tax credit claim.

The final acceptance of claim of input tax credit in respect of any tax period, shall be made available electronically to the registered taxable person making such claim in FORM GST ITC-1 through the Common Portal.

The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier and/or recipient shall be finally accepted and made available electronically to the taxable person making such claim in FORM GST ITC-1 through the Common Portal

Form GSTR-8 – e commerce.

Details of supplies effected through e-commerce operator and the amount of tax collected

Every e-Commerce operator required to collect tax at source shall furnish a statement in FORM GSTR-8 electronically through the Common Portal,

containing details of supplies effected through such operator and the amount of tax collected as required.

The details furnished by the operator shall be made available electronically to each of the suppliers in Part D of FORM GSTR-2A on the Common Portal after the due date of filing of FORM GSTR-8 .

Form GSTR-9 – Section 39 with Rule 21 – {to be filed by Registered Taxable Person, Composition Supplier under Section 9, Input Service Distributor (ISD), and Supplies effected through e-Commerce }.

Annually by 31th of December of subsequent F.Y..

Annual return

Every registered taxable person whose aggregate turnover during a financial year exceeds one crore rupees shall get his accounts audited and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9B.

Form GSTR-9A –

Annual Return – Compounding Scheme.

Simplified Annual return by Compounding taxable persons registered under section 8

Form GSTR-9B

Reconciliation Statement. Accounts to be Audited – Sub-Section (4) of Section 53 and sub-rule (2) of Rule 21 of Return Rules .

Reconciliation statement Certified by Auditors to be submitted with GSTR 9 by those whose Aggregate turn over is more than Rs. One crore in the financial year.

Form GSTR-10 – Section 40 – 3 months from the date of cancellation of Registration.

Final return

For cancellation of Registration.

Form GSTR-11

Details of inward supplies to be furnished by a person having UIN

Rectifications related to omission or incorrect particulars. – proviso to section 34 (9).

Before due date of furnishing of return for September or actual date of annual return which-ever is earlier.

It is assumed by Government that Annual Return may be filed by Taxpayers before September.

After Due Date (20th) of Fling Monthly Return in Form GSTR 3.

Details of every inward supply furnished in GSTR 2 (by 15th) shall be matched with corresponding details of outward supply furnished in GSTR 1 (by 10th) of the supplier.

The claim of Input Tax Credit in respect of inward supply that match with corresponding outward supply shall be finally accepted.

Input Tax Credit for Imports shall be matched with IGST (Additional Duty of Customs) paid.

If - (i) Input Tax Credit claimed by recipient in respect of inward supply is in excess of Tax declared by supplier or

(ii) the out-ward supply is not declared by the supplier

The discrepancy shall be communicated to both recipient and supplier.

Duplicate claims, if any, shall be communicated to the recipient only and not to supplier.

Input Tax Credit claimed in respect of Inward supply shall be finally accepted.

Only after rectification of discrepancy in the valid return of supplier in the month in which such discrepancy has been committed.

After rectification of the discrepancy ITC provisionally accepted becomes final. The ITC claim is subject to Section 16 and 17 of the Model GST Act.

If discrepancy is not rectified by the supplier in his valid return for the month in which discrepancy is communicated

The provisional credit so taken by recipient shall be added as out-put tax liability in his return GSTR 3 of the month succeeding the month in which the discrepancy is communicated. In this case the out-ward tax liability shall also attract Interest as per Section 45 of Model GST Law.

Provisionally accepted ITC claim shall be reversed by the recipient if the discrepancy is not rectified.

RECLAIM of Input Tax Credit. Reversed earlier

Recipient can reclaim the Input Tax Credit reversed earlier due to non-rectification by supplier after the supplier declares the details of out-ward supply in his valid return subsequently.

Reclaim of ITC shall reduce the out-put Tax liability of recipient in his GSTR 3.

Period for carrying out rectifications.

Before the due date of filing of return for the month of September following the end of financial year i.e. 20th October of the next financial year or actual date of filing of Annual return whichever is earlier.

It is assumed by Government that some of the taxpayers would file Annual Return before September of next financial year.

If credit notes are issued by supplier.

Reduction of output tax liability will be claimed in GSTR 1.

No reduction in output tax liability of the supplier shall be permitted if the incidence of tax and interest on such supply has been passed on to any other person.

If Debit Notes are issued

Where a tax invoice has been issued and the taxable value and/or tax charged in that tax invoice is found to be less than the taxable value and/or tax payable in respect of such supply, the taxable person, who has supplied such goods and/or services, shall issue to the recipient a debit note or supplementary invoice.

Registered taxable person who issues a debit note

shall declare the details of such debit note, in the return for the month during which such debit note has been issued and the tax liability shall be adjusted in the manner specified in this Act