Returns under GST Law

K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise

“return” means any return
prescribed or otherwise required
to be furnished by or under this
Act or rules made thereunder.
“valid return” means a return
furnished under sub-section (1)
of section 39 on which self-
assessed tax has been paid in
full.

 Filing of returns would only be electronically. (online mode).
 The returns prepared in the offline mode will have to be uploaded.
 There will be a common e-return for CGST, SGST, and IGST.
 A registered Tax Payer shall file GST Return at GST Common Portal
either by himself or through is authorized representative.
 There would be no revision of Returns. Changes to be done in
subsequent Returns.
 Every registered person, who is required to furnish a return shall pay
to the government the tax due as per such return not later than the
last date of such return.
 A registered person shall not allowed to file a return for a tax period
if return for any previous tax period has not been filed. (Sec.39 (10).)
SALIENT FEATURES OF RETURNS

 an input service distributor (ISD).
 a non-resident taxable person.
 a person paying tax under section 10 (composition levy)
 a person paying tax under section 51 (tax deduction at source)
 a person paying tax section 52 (tax collection at source)
(e-commerce operator)
NORMAL TAX PAYERS
OTHER TAX PAYERS
 registered person.
Who are the persons required to file returns ?

 RETURNS OF OUTWARD
SUPPLIES (Sec.37)
 RETURNS OF INWARD SUPPLIES
(Sec.38)
 MONTLY RETURN (Sec.39)
 FIRST RETURN (Sec.40)
 ANNUAL RETURN (Sec.44 )
 FINAL RETURN (Sec.45)
NORMAL TAX PAYERS

GSTR-1 Details of outward supplies (Sec.37)
GSTR-2 Details of inward supplies (Sec.38)
GSTR-3 Monthly return (Sec.39)
GSTR-4 Quarterly Return (composition tax)
GSTR-5 Return for Non-Resident Taxable person
GSTR-6 Return for Input Service Distributor (ISD)
GSTR-7 Return of deducting tax at source (TDS)
GSTR-8 Return of Tax Collected at Source (TCS)
GSTR-9 Annual return (Sec.44)
GSTR-10 Final return (Sec.45)

Type of Return
(normal tax payer)
Form No.of
Returns
Return of Outward Supply GSTR-1
3x12=36
Return of Inward Supply GSTR-2
Monthly Return GSTR-3
Annual Return GSTR-9 1
Total 37

Person Section Period Due date Form
Registered 39(1) Monthly By 20th
GSTR-3
Composition
Levy
39(2) Quarterly Within 18
days
GSTR-4
Deducting tax
at source.
39(3) Monthly Within 10
days
GSTR-7
Tax collected at
Source /E-Com
52(4) Monthly
Statement
Within
10 days
GSTR-8
Input service
Distributor
days
GSTR-6
Non-resident
Taxable person.
days
GSTR-5
Filing of Monthly/Quarterly return u/s 39 and
statement u/s 52(4) of the CGST Act, 2017

FURNSHING THE DETAILS OF
OUTWARD SUPPLIES
u/s Section 37 (1) in Form GSTR-1
Every registered person shall furnish electronically the details
of outward supplies of goods or services effected, by 10th day
of the month succeeding the said tax period.
and such details shall be communicated to the recipient of the
said supplies.
The details of “outward supplies” include:
 Invoices details of all- intra state or inter-state supplies made to registered person or
unregistered persons (if value less than 2 ½ lakh)
 Consolidated details of intra-state supplies made to unregistered person for each tax
rate, and state-wise inter-state supplies of invoice value < 2 ½ lakh of unregistered.
 Debit notes, and Credit notes if any issued.
 Revised invoices in relation to outward supplies made during any tax period.

A B
Buyers (A,B&C) receive details of outward
supplies as inward supplies (to filed in GSTR-2)
made by supplier-X. Buyers (A,B&C) after
adding, correcting or deleting, if required, send
back details or make available in GSTR-1A
C
Supplier (X) files outward
Supplies (GSTR-1) and also
makes available of such
details electronically to the
recipients (buyers).
X
Supplier Recipients (Buyers) Made available in Form
by Supplier-X to Buyers
Supplier-X Registered Buyer-A Part-A of GSTR-2A
Supplier-X Buyer-B (Composition Supplier) GSTR 4A
Supplier-X Buyer-C (Input Service Distributor) GSTR 6A

FURNISHING THE DETAILS OF INWARD SUPPLIES
(under Section 38(2) of FORM GSTR-2
Section 38(1): Every Registered Person
shall
verify,
validate,
modify or,
if required, delete the details relating to
outward supplies and credit or debit notes
communicated u/s 37 (1) to prepare the
details of his inward supplies,
and
may include therein, the details of inward
supplies and credit or debit notes received
by him in respect of such supplies that have
not been declared by the supplier u/s 37 (1).
Every Registered Person before preparing the details of his
inward supplies must, first, comply provisions of Sec.38 (1)

Section 38 (2): Every registered taxable person shall furnish,
electronically, the details of inward supplies of taxable goods or
services or both in FORM GSTR-2, includes, inter alia,-
 Invoice-wise details of all inter-state and intra-state supplies
received from registered or unregistered persons;
 Import of goods and services made; and
 Debit and credit notes, if any, received.
between 11th and 15th day of the month succeeding the tax
period, on the basis of Part-A, Part-B, Part-C, and Part-D of
FORM GSTR-2A
Part of GSTR-2A Details of invoices provide by: through their Returns
PART-A Registered persons GSTR-1
PART-B Input Service Distributor GSTR-6
PART-C Tax Deductor at Source (TDS) GSTR-7
PART-D E-Commerce Operator (TCS) GSTR-8

Every normal tax payer for every calendar month
or part thereof, furnish, a return, electronically,
 of inward and outward supplies of goods or
services or both
 input tax credit availed,
 tax payable,
 tax paid and other particulars
on or before the 20th day of the month succeeding
such calendar month or part thereof.

GSTR-3
 Electronically generated
information from GSTR-1
and GSTR-2.
 Other liabilities of previous
tax periods
PART-A PART-B
 Details of information
of tax, Interest, Penalty,
Fees, or other amounts
payable through
Electronic Cash or Credit
Ledger.
Registered person may claim refund of any balance in the electronic cash ledger
as per Refund provisions by showing details in Part B of Return GSTR-3, shall be
Deemed to be an application for refund.

Outward
Return
GSTR-1
10th
Inward
Return
GSTR-2
15th
Monthly
Return
GSTR-3
20th
RETURNS TO BE FILED NORMAL REGISTERED PERSON UNDER GST LAW

Person Outward
return
Inward
Return
Monthly
Return
Annual
Return
By 10th By 15th By 20th By 15th
December
Registered Taxable Person Yes Yes Yes Yes
Person opted for
composition levy
-- -- 18th
Quarterly
Yes
Non-resident taxable . Yes Yes Yes ---
Input Service Distributor
(ISD).
-- -- Yes --
TDS Deductor -- -- Yes --
Persons collecting tax at
source (e-commerce).
Yes Yes Yes Yes
A quick reference

 Notice for non-filers, requiring them to furnish returns
within 15 days. (GSTR-3A)
 Levy of late-fee for not furnishing returns, Rs.100/- per
day subject to maximum of Rs.5000/- from the due date, in
case of inward or outward supplies or monthly or first
return.
 In case of Annual return, Rs.100/- per day, if failure
continues subject to maximum a quarter percent of his
turnover in the State.
Section 15: Notice for defaulters of returns
&Levy of late fee

GSTIN of the supplier
GSTIN of the recipient
Invoice/Debit note- Number
Invoice/debit note- Date
Taxable value.
Tax amount.
 Details of every inward supply
should be matched.
 Details of every credit note
related to outward supply
should be matched.

• Furnish outward supply details in Form GSTR-1 by the
10th of next month.
• On the 11th Day, the inward supplies auto-
populated GSTR-2A to the receipt.
• The period from 11th to 15th will allow for any
corrections in Form GSTR-2A and submission in Form
GSTR-2 by 15th of the subsequent month.
• The corrections (addition, modification and deletion)
by the recipient in Form GSTR-2 will be made
available to supplier in Form GSTR-1A.
• The supplier has to accept or reject the adjustments
made by the recipient.
• The Form GSTR-1 will be amended according to the
extent of correction accepted by supplier.
• On 20th, the auto-populated return GSTR-3 will be
available for submission along with the payment.
• After filing the monthly return Form GSTR-3, then the
final acceptance of input tax credit will be
communicated in Form GST ITC-1, if details match.
Steps
in filing returns

Outward Supplies
Bill No Customer Name
Bill No.1 M/s Automobiles Ltd.
Inward Supplies
Bill No Suppliers Name
Bill No.20 M/s JSW Steels
Bill No.25 M/s Tata Steels
Bill No.50 M/s Shine Aluminium
Bill No.55 M/s Tyre Sole
Let us take an example of M/s Super Cars,
filing return for the Month of April

M/s Super Cars Ltd, and his suppliers have
uploaded GSTR-1 on 10th May
MAY
10

MAY
11
On11th May M/s Super Cars Ltd views
the inward supplies through Form GSTR-2A
which are auto-populated.

MAY
11
MAY
15
TO
Between 11th to 15th May, M/s
Super Cars Ltd reconciles the
Bills shown in Form GSTR-2A
with his books
Inward Supplies
Bill No Suppliers Name
Bill No.20 M/s JSW Steels
Bill No.25 M/s Tata Steels
Bill No.50 M/s Shine Aluminium
Bill No.55 M/s Tyre Sole
On verification, M/s Super Cars Ltd finds that Bill No.50 of
M/s Shine Alluminium is not reflected in the Form GSTR-2A

MAY
15
On 15th May, M/s Super Cars Ltd,
uploads the missed out
Bill No.50 in Form GSTR-2

On 16th May, Bill No.50 added by
M/s Super Cars Ltd is made available
to M/s Shine Aluminium in Form GSTR-1A
MAY
16

MAY
16
MAY
20
TO
Between 16th to 20th May,
M/s Shine Aluminium
verify and accepts Bill 50
Then Bill will be amended
in GSTR-1

MAY
20
On 29th May,
Automated return Form GSTR-3
is available to M/s Super Cars Ltd
for submission and payment.

ALL PICTURES, GRAPHICS AND VISUAL REPRESENTATION USED IN THE
ABOVE SLIDES ARE NOT OWNED BY THE AUTHOR/PRESENTER. THE
AFOREMENTIONED HAVE BEEN USED FOR EDUCATIONAL PURPOSES
ONLY.
COPYRIGHT DISCLAIMER

Returns under GST Law

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