Goods and Service Tax - Revised Return Rules | Learn About GST : Updates and Rules PDF Download

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Chapter - 
RETURNS 
1. Form and manner of furnishing details of outward supplies 
Every registered person required to furnish the details of outward supplies of goods or 
services or both under section 37, shall furnish such details in FORM GSTR-1 electronically 
through the Common Portal either directly or through a Facilitation Centre notified by 
Commissioner. 
(1) The details of outward supplies of goods or services or both furnished in FORM 
GSTR-1 shall include inter-alia,– 
(a) invoice wise details of all -  
(i) inter-State and intra-State supplies made to registered persons;  
(ii) inter-State supplies with invoice value more than two and a half lakh      
rupees made to unregistered persons; 
(b) consolidated details of all - 
(i) intra-State supplies made to unregistered persons for each rate of tax; and 
(ii) 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; and 
(c) debit and credit notes, if any issued during the month for invoices issued 
previously.  
(3) The details of outward supplies furnished by the supplier shall be made available 
electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-
2A, in FORM GSTR-4A and in FORM GSTR-6A through the Common Portal after the due 
date of filing of FORM GSTR-1. 
(4) The details of inward supplies added, corrected or deleted by the recipient in his 
FORM GSTR-2 under section 38 or FORM GSTR-4 under section 39 shall be made 
available to the supplier electronically in FORM GSTR-1A through the Common Portal and 
such supplier may either accept or reject the modifications made by the recipient and FORM 
GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications 
accepted by him. 
2. Form and manner of furnishing details of inward supplies 
(1) Every registered person required to furnish the details of inward supplies of goods or 
services or both received during a tax period under sub-section (2) of section 38 shall, on the 
basis of details contained in Part A, Part B, Part C and Part D of FORM GSTR-2A, 
prepare such details as specified in sub-section (1) of the said section and furnish the same in 
FORM GSTR-2 electronically through the Common Portal, either directly or from a 
Facilitation Centre notified by the Commissioner, after including therein details of such other 
inward supplies, if any, required to be furnished under sub-section (2) of section 38. 
(2) Every registered person shall furnish the details, if any, required under sub-section (5) 
of section 38 electronically in FORM GSTR-2.  
(3) The registered person 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. 
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1 
 
Chapter - 
RETURNS 
1. Form and manner of furnishing details of outward supplies 
Every registered person required to furnish the details of outward supplies of goods or 
services or both under section 37, shall furnish such details in FORM GSTR-1 electronically 
through the Common Portal either directly or through a Facilitation Centre notified by 
Commissioner. 
(1) The details of outward supplies of goods or services or both furnished in FORM 
GSTR-1 shall include inter-alia,– 
(a) invoice wise details of all -  
(i) inter-State and intra-State supplies made to registered persons;  
(ii) inter-State supplies with invoice value more than two and a half lakh      
rupees made to unregistered persons; 
(b) consolidated details of all - 
(i) intra-State supplies made to unregistered persons for each rate of tax; and 
(ii) 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; and 
(c) debit and credit notes, if any issued during the month for invoices issued 
previously.  
(3) The details of outward supplies furnished by the supplier shall be made available 
electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-
2A, in FORM GSTR-4A and in FORM GSTR-6A through the Common Portal after the due 
date of filing of FORM GSTR-1. 
(4) The details of inward supplies added, corrected or deleted by the recipient in his 
FORM GSTR-2 under section 38 or FORM GSTR-4 under section 39 shall be made 
available to the supplier electronically in FORM GSTR-1A through the Common Portal and 
such supplier may either accept or reject the modifications made by the recipient and FORM 
GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications 
accepted by him. 
2. Form and manner of furnishing details of inward supplies 
(1) Every registered person required to furnish the details of inward supplies of goods or 
services or both received during a tax period under sub-section (2) of section 38 shall, on the 
basis of details contained in Part A, Part B, Part C and Part D of FORM GSTR-2A, 
prepare such details as specified in sub-section (1) of the said section and furnish the same in 
FORM GSTR-2 electronically through the Common Portal, either directly or from a 
Facilitation Centre notified by the Commissioner, after including therein details of such other 
inward supplies, if any, required to be furnished under sub-section (2) of section 38. 
(2) Every registered person shall furnish the details, if any, required under sub-section (5) 
of section 38 electronically in FORM GSTR-2.  
(3) The registered person 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. 
2 
 
(4) The registered person 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 in FORM GSTR-2. 
(5) 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 electronically through the Common Portal and the said recipient may 
include the same in FORM GSTR-2.  
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) 
of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of 
FORM GSTR-2A electronically through the Common Portal and the said deductee may 
include the same in FORM GSTR-2.  
(7) The details of tax collected at source furnished by an e-commerce operator under 
section  52 in FORM GSTR-8 shall be made available to the concerned person in Part D of 
FORM GSTR - 2A electronically through the Common Portal and such taxable person may 
include the same in FORM GSTR-2. 
(8) The details of inward supplies of goods or services or both furnished in Form GSTR-2 
shall include, inter-alia- 
(a) invoice wise details of all inter-State and intra-State supplies received from 
registered persons or unregistered persons;  
(b) import of goods and services made; and 
(c) debit and credit notes, if any, received from supplier.  
3. Form and manner of submission of monthly return 
(1)  Every registered person, other than an Input Service Distributor or a non-resident 
taxable person or a person paying tax under section 10 or section 51 or, as the case may be, 
under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM 
GSTR-3 electronically through the Common Portal either directly or through a Facilitation 
Centre notified by the Commissioner.  
(2)  Part A of the return under sub-rule (1) shall be electronically generated on the basis 
of information furnished through returns in FORM GSTR-1, FORM GSTR-2 and based on 
other liabilities of preceding tax periods.  
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the 
provisions of section 49, 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 or 
electronic credit ledger and include the details in Part B of the return in FORM GSTR-3. 
(4) A registered person, claiming refund of any balance in the electronic cash ledger in 
accordance with the provisions of sub-section (6) of section 49, 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 54  . 
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 
and in FORM GSTR-2 under section 38 has been extended, return in FORM GSTR-3B, in 
lieu of FORM GSTR-3, may be furnished in such manner as may be notified by the 
Commissioner . 
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Chapter - 
RETURNS 
1. Form and manner of furnishing details of outward supplies 
Every registered person required to furnish the details of outward supplies of goods or 
services or both under section 37, shall furnish such details in FORM GSTR-1 electronically 
through the Common Portal either directly or through a Facilitation Centre notified by 
Commissioner. 
(1) The details of outward supplies of goods or services or both furnished in FORM 
GSTR-1 shall include inter-alia,– 
(a) invoice wise details of all -  
(i) inter-State and intra-State supplies made to registered persons;  
(ii) inter-State supplies with invoice value more than two and a half lakh      
rupees made to unregistered persons; 
(b) consolidated details of all - 
(i) intra-State supplies made to unregistered persons for each rate of tax; and 
(ii) 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; and 
(c) debit and credit notes, if any issued during the month for invoices issued 
previously.  
(3) The details of outward supplies furnished by the supplier shall be made available 
electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-
2A, in FORM GSTR-4A and in FORM GSTR-6A through the Common Portal after the due 
date of filing of FORM GSTR-1. 
(4) The details of inward supplies added, corrected or deleted by the recipient in his 
FORM GSTR-2 under section 38 or FORM GSTR-4 under section 39 shall be made 
available to the supplier electronically in FORM GSTR-1A through the Common Portal and 
such supplier may either accept or reject the modifications made by the recipient and FORM 
GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications 
accepted by him. 
2. Form and manner of furnishing details of inward supplies 
(1) Every registered person required to furnish the details of inward supplies of goods or 
services or both received during a tax period under sub-section (2) of section 38 shall, on the 
basis of details contained in Part A, Part B, Part C and Part D of FORM GSTR-2A, 
prepare such details as specified in sub-section (1) of the said section and furnish the same in 
FORM GSTR-2 electronically through the Common Portal, either directly or from a 
Facilitation Centre notified by the Commissioner, after including therein details of such other 
inward supplies, if any, required to be furnished under sub-section (2) of section 38. 
(2) Every registered person shall furnish the details, if any, required under sub-section (5) 
of section 38 electronically in FORM GSTR-2.  
(3) The registered person 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. 
2 
 
(4) The registered person 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 in FORM GSTR-2. 
(5) 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 electronically through the Common Portal and the said recipient may 
include the same in FORM GSTR-2.  
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) 
of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of 
FORM GSTR-2A electronically through the Common Portal and the said deductee may 
include the same in FORM GSTR-2.  
(7) The details of tax collected at source furnished by an e-commerce operator under 
section  52 in FORM GSTR-8 shall be made available to the concerned person in Part D of 
FORM GSTR - 2A electronically through the Common Portal and such taxable person may 
include the same in FORM GSTR-2. 
(8) The details of inward supplies of goods or services or both furnished in Form GSTR-2 
shall include, inter-alia- 
(a) invoice wise details of all inter-State and intra-State supplies received from 
registered persons or unregistered persons;  
(b) import of goods and services made; and 
(c) debit and credit notes, if any, received from supplier.  
3. Form and manner of submission of monthly return 
(1)  Every registered person, other than an Input Service Distributor or a non-resident 
taxable person or a person paying tax under section 10 or section 51 or, as the case may be, 
under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM 
GSTR-3 electronically through the Common Portal either directly or through a Facilitation 
Centre notified by the Commissioner.  
(2)  Part A of the return under sub-rule (1) shall be electronically generated on the basis 
of information furnished through returns in FORM GSTR-1, FORM GSTR-2 and based on 
other liabilities of preceding tax periods.  
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the 
provisions of section 49, 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 or 
electronic credit ledger and include the details in Part B of the return in FORM GSTR-3. 
(4) A registered person, claiming refund of any balance in the electronic cash ledger in 
accordance with the provisions of sub-section (6) of section 49, 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 54  . 
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 
and in FORM GSTR-2 under section 38 has been extended, return in FORM GSTR-3B, in 
lieu of FORM GSTR-3, may be furnished in such manner as may be notified by the 
Commissioner . 
3 
 
4. Form and manner of submission of quarterly return by the composition supplier 
(1) Every registered person paying tax under section 10 shall, after adding, correcting or 
deleting the details in FORM GSTR-4A, furnish a quarterly return in FORM GSTR-4 
electronically through the Common Portal, either directly or through a Facilitation Centre 
notified by the Commissioner. 
(2) Every registered person furnishing the return under sub-rule (1) 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.  
(3) The return furnished under sub-rule (1) shall include, inter-alia: 
(a) invoice wise inter-State and intra-State inward supplies received from registered 
and un-registered persons; 
(b)  import of goods and services made; 
(c) consolidated details of outward supplies made; and 
(d) debit and credit notes issued and received, if any; 
 (4) A registered person who has opted to pay tax under section 10 from the beginning of a 
financial year, shall furnish the details of outward and inward supplies and return under rule 
1, rule 2 and rule 3 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. 
5.  Form and manner of submission of return by non-resident taxable person 
Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 
electronically through the Common Portal, either directly or through a Facilitation Centre 
notified by the Commissioner, 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. 
6.  Form and manner of submission of return by an Input Service Distributor 
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 20, through the Common Portal either directly or from a Facilitation Centre 
notified by the Commissioner.  
7. Form and manner of submission of return by a person required to deduct tax at 
source 
(1)  Every registered person required to deduct tax at source under section 51 shall furnish 
a return in FORM GSTR-7 electronically through the Common Portal either directly or from 
a Facilitation Centre notified by the Commissioner. 
(2) The details furnished by the deductor under sub-rule (1) 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. 
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Chapter - 
RETURNS 
1. Form and manner of furnishing details of outward supplies 
Every registered person required to furnish the details of outward supplies of goods or 
services or both under section 37, shall furnish such details in FORM GSTR-1 electronically 
through the Common Portal either directly or through a Facilitation Centre notified by 
Commissioner. 
(1) The details of outward supplies of goods or services or both furnished in FORM 
GSTR-1 shall include inter-alia,– 
(a) invoice wise details of all -  
(i) inter-State and intra-State supplies made to registered persons;  
(ii) inter-State supplies with invoice value more than two and a half lakh      
rupees made to unregistered persons; 
(b) consolidated details of all - 
(i) intra-State supplies made to unregistered persons for each rate of tax; and 
(ii) 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; and 
(c) debit and credit notes, if any issued during the month for invoices issued 
previously.  
(3) The details of outward supplies furnished by the supplier shall be made available 
electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-
2A, in FORM GSTR-4A and in FORM GSTR-6A through the Common Portal after the due 
date of filing of FORM GSTR-1. 
(4) The details of inward supplies added, corrected or deleted by the recipient in his 
FORM GSTR-2 under section 38 or FORM GSTR-4 under section 39 shall be made 
available to the supplier electronically in FORM GSTR-1A through the Common Portal and 
such supplier may either accept or reject the modifications made by the recipient and FORM 
GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications 
accepted by him. 
2. Form and manner of furnishing details of inward supplies 
(1) Every registered person required to furnish the details of inward supplies of goods or 
services or both received during a tax period under sub-section (2) of section 38 shall, on the 
basis of details contained in Part A, Part B, Part C and Part D of FORM GSTR-2A, 
prepare such details as specified in sub-section (1) of the said section and furnish the same in 
FORM GSTR-2 electronically through the Common Portal, either directly or from a 
Facilitation Centre notified by the Commissioner, after including therein details of such other 
inward supplies, if any, required to be furnished under sub-section (2) of section 38. 
(2) Every registered person shall furnish the details, if any, required under sub-section (5) 
of section 38 electronically in FORM GSTR-2.  
(3) The registered person 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. 
2 
 
(4) The registered person 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 in FORM GSTR-2. 
(5) 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 electronically through the Common Portal and the said recipient may 
include the same in FORM GSTR-2.  
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) 
of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of 
FORM GSTR-2A electronically through the Common Portal and the said deductee may 
include the same in FORM GSTR-2.  
(7) The details of tax collected at source furnished by an e-commerce operator under 
section  52 in FORM GSTR-8 shall be made available to the concerned person in Part D of 
FORM GSTR - 2A electronically through the Common Portal and such taxable person may 
include the same in FORM GSTR-2. 
(8) The details of inward supplies of goods or services or both furnished in Form GSTR-2 
shall include, inter-alia- 
(a) invoice wise details of all inter-State and intra-State supplies received from 
registered persons or unregistered persons;  
(b) import of goods and services made; and 
(c) debit and credit notes, if any, received from supplier.  
3. Form and manner of submission of monthly return 
(1)  Every registered person, other than an Input Service Distributor or a non-resident 
taxable person or a person paying tax under section 10 or section 51 or, as the case may be, 
under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM 
GSTR-3 electronically through the Common Portal either directly or through a Facilitation 
Centre notified by the Commissioner.  
(2)  Part A of the return under sub-rule (1) shall be electronically generated on the basis 
of information furnished through returns in FORM GSTR-1, FORM GSTR-2 and based on 
other liabilities of preceding tax periods.  
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the 
provisions of section 49, 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 or 
electronic credit ledger and include the details in Part B of the return in FORM GSTR-3. 
(4) A registered person, claiming refund of any balance in the electronic cash ledger in 
accordance with the provisions of sub-section (6) of section 49, 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 54  . 
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 
and in FORM GSTR-2 under section 38 has been extended, return in FORM GSTR-3B, in 
lieu of FORM GSTR-3, may be furnished in such manner as may be notified by the 
Commissioner . 
3 
 
4. Form and manner of submission of quarterly return by the composition supplier 
(1) Every registered person paying tax under section 10 shall, after adding, correcting or 
deleting the details in FORM GSTR-4A, furnish a quarterly return in FORM GSTR-4 
electronically through the Common Portal, either directly or through a Facilitation Centre 
notified by the Commissioner. 
(2) Every registered person furnishing the return under sub-rule (1) 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.  
(3) The return furnished under sub-rule (1) shall include, inter-alia: 
(a) invoice wise inter-State and intra-State inward supplies received from registered 
and un-registered persons; 
(b)  import of goods and services made; 
(c) consolidated details of outward supplies made; and 
(d) debit and credit notes issued and received, if any; 
 (4) A registered person who has opted to pay tax under section 10 from the beginning of a 
financial year, shall furnish the details of outward and inward supplies and return under rule 
1, rule 2 and rule 3 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. 
5.  Form and manner of submission of return by non-resident taxable person 
Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 
electronically through the Common Portal, either directly or through a Facilitation Centre 
notified by the Commissioner, 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. 
6.  Form and manner of submission of return by an Input Service Distributor 
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 20, through the Common Portal either directly or from a Facilitation Centre 
notified by the Commissioner.  
7. Form and manner of submission of return by a person required to deduct tax at 
source 
(1)  Every registered person required to deduct tax at source under section 51 shall furnish 
a return in FORM GSTR-7 electronically through the Common Portal either directly or from 
a Facilitation Centre notified by the Commissioner. 
(2) The details furnished by the deductor under sub-rule (1) 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. 
4 
 
(3)  The certificate referred to in sub-section (3) of section 51 shall be made available 
electronically to the deductee on the Common Portal in FORM GSTR-7A on the basis of the 
return furnished under sub-rule (1). 
8. Form and manner of submission of statement of supplies by an e-commerce 
operator 
(1) Every electronic  commerce operator required to collect tax at source under section 52 
shall furnish a statement in FORM GSTR-8 electronically through the Common Portal, 
either directly or from a Facilitation Centre notified by the Commissioner, containing details 
of supplies effected through such operator and the amount of tax collected as required under 
sub-section (1) of section 52. 
(2) The details furnished by the operator under sub-rule (1) 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. 
9. Notice to non-filers of returns 
A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails 
to furnish return under section 39 and section 45. 
10. Matching of claim of input tax credit  
The following details relating to the claim of input tax credit on inward supplies including 
imports, provisionally allowed under section 41, shall be matched under section 42 after the 
due date for furnishing the return in FORM GSTR-3  
(a) GSTIN of the supplier; 
(b) GSTIN of the recipient; 
(c) Invoice/ or debit note number; 
(d) Invoice/ or debit note date; 
(e) taxable value; and 
(f) tax amount: 
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 
and FORM GSTR-2 specified under section 38 has been extended, the date of matching 
relating to claim of input tax credit shall also be extended accordingly.  
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 on the basis of FORM GSTR-2A 
without amendment shall be treated as matched if the corresponding supplier has furnished a 
valid return.  
Explanation 2. - 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 by the corresponding supplier. 
Page 5


1 
 
Chapter - 
RETURNS 
1. Form and manner of furnishing details of outward supplies 
Every registered person required to furnish the details of outward supplies of goods or 
services or both under section 37, shall furnish such details in FORM GSTR-1 electronically 
through the Common Portal either directly or through a Facilitation Centre notified by 
Commissioner. 
(1) The details of outward supplies of goods or services or both furnished in FORM 
GSTR-1 shall include inter-alia,– 
(a) invoice wise details of all -  
(i) inter-State and intra-State supplies made to registered persons;  
(ii) inter-State supplies with invoice value more than two and a half lakh      
rupees made to unregistered persons; 
(b) consolidated details of all - 
(i) intra-State supplies made to unregistered persons for each rate of tax; and 
(ii) 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; and 
(c) debit and credit notes, if any issued during the month for invoices issued 
previously.  
(3) The details of outward supplies furnished by the supplier shall be made available 
electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-
2A, in FORM GSTR-4A and in FORM GSTR-6A through the Common Portal after the due 
date of filing of FORM GSTR-1. 
(4) The details of inward supplies added, corrected or deleted by the recipient in his 
FORM GSTR-2 under section 38 or FORM GSTR-4 under section 39 shall be made 
available to the supplier electronically in FORM GSTR-1A through the Common Portal and 
such supplier may either accept or reject the modifications made by the recipient and FORM 
GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications 
accepted by him. 
2. Form and manner of furnishing details of inward supplies 
(1) Every registered person required to furnish the details of inward supplies of goods or 
services or both received during a tax period under sub-section (2) of section 38 shall, on the 
basis of details contained in Part A, Part B, Part C and Part D of FORM GSTR-2A, 
prepare such details as specified in sub-section (1) of the said section and furnish the same in 
FORM GSTR-2 electronically through the Common Portal, either directly or from a 
Facilitation Centre notified by the Commissioner, after including therein details of such other 
inward supplies, if any, required to be furnished under sub-section (2) of section 38. 
(2) Every registered person shall furnish the details, if any, required under sub-section (5) 
of section 38 electronically in FORM GSTR-2.  
(3) The registered person 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. 
2 
 
(4) The registered person 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 in FORM GSTR-2. 
(5) 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 electronically through the Common Portal and the said recipient may 
include the same in FORM GSTR-2.  
(6) The details of tax deducted at source furnished by the deductor under sub-section (3) 
of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of 
FORM GSTR-2A electronically through the Common Portal and the said deductee may 
include the same in FORM GSTR-2.  
(7) The details of tax collected at source furnished by an e-commerce operator under 
section  52 in FORM GSTR-8 shall be made available to the concerned person in Part D of 
FORM GSTR - 2A electronically through the Common Portal and such taxable person may 
include the same in FORM GSTR-2. 
(8) The details of inward supplies of goods or services or both furnished in Form GSTR-2 
shall include, inter-alia- 
(a) invoice wise details of all inter-State and intra-State supplies received from 
registered persons or unregistered persons;  
(b) import of goods and services made; and 
(c) debit and credit notes, if any, received from supplier.  
3. Form and manner of submission of monthly return 
(1)  Every registered person, other than an Input Service Distributor or a non-resident 
taxable person or a person paying tax under section 10 or section 51 or, as the case may be, 
under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM 
GSTR-3 electronically through the Common Portal either directly or through a Facilitation 
Centre notified by the Commissioner.  
(2)  Part A of the return under sub-rule (1) shall be electronically generated on the basis 
of information furnished through returns in FORM GSTR-1, FORM GSTR-2 and based on 
other liabilities of preceding tax periods.  
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the 
provisions of section 49, 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 or 
electronic credit ledger and include the details in Part B of the return in FORM GSTR-3. 
(4) A registered person, claiming refund of any balance in the electronic cash ledger in 
accordance with the provisions of sub-section (6) of section 49, 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 54  . 
(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 
and in FORM GSTR-2 under section 38 has been extended, return in FORM GSTR-3B, in 
lieu of FORM GSTR-3, may be furnished in such manner as may be notified by the 
Commissioner . 
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4. Form and manner of submission of quarterly return by the composition supplier 
(1) Every registered person paying tax under section 10 shall, after adding, correcting or 
deleting the details in FORM GSTR-4A, furnish a quarterly return in FORM GSTR-4 
electronically through the Common Portal, either directly or through a Facilitation Centre 
notified by the Commissioner. 
(2) Every registered person furnishing the return under sub-rule (1) 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.  
(3) The return furnished under sub-rule (1) shall include, inter-alia: 
(a) invoice wise inter-State and intra-State inward supplies received from registered 
and un-registered persons; 
(b)  import of goods and services made; 
(c) consolidated details of outward supplies made; and 
(d) debit and credit notes issued and received, if any; 
 (4) A registered person who has opted to pay tax under section 10 from the beginning of a 
financial year, shall furnish the details of outward and inward supplies and return under rule 
1, rule 2 and rule 3 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. 
5.  Form and manner of submission of return by non-resident taxable person 
Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 
electronically through the Common Portal, either directly or through a Facilitation Centre 
notified by the Commissioner, 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. 
6.  Form and manner of submission of return by an Input Service Distributor 
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 20, through the Common Portal either directly or from a Facilitation Centre 
notified by the Commissioner.  
7. Form and manner of submission of return by a person required to deduct tax at 
source 
(1)  Every registered person required to deduct tax at source under section 51 shall furnish 
a return in FORM GSTR-7 electronically through the Common Portal either directly or from 
a Facilitation Centre notified by the Commissioner. 
(2) The details furnished by the deductor under sub-rule (1) 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. 
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(3)  The certificate referred to in sub-section (3) of section 51 shall be made available 
electronically to the deductee on the Common Portal in FORM GSTR-7A on the basis of the 
return furnished under sub-rule (1). 
8. Form and manner of submission of statement of supplies by an e-commerce 
operator 
(1) Every electronic  commerce operator required to collect tax at source under section 52 
shall furnish a statement in FORM GSTR-8 electronically through the Common Portal, 
either directly or from a Facilitation Centre notified by the Commissioner, containing details 
of supplies effected through such operator and the amount of tax collected as required under 
sub-section (1) of section 52. 
(2) The details furnished by the operator under sub-rule (1) 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. 
9. Notice to non-filers of returns 
A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails 
to furnish return under section 39 and section 45. 
10. Matching of claim of input tax credit  
The following details relating to the claim of input tax credit on inward supplies including 
imports, provisionally allowed under section 41, shall be matched under section 42 after the 
due date for furnishing the return in FORM GSTR-3  
(a) GSTIN of the supplier; 
(b) GSTIN of the recipient; 
(c) Invoice/ or debit note number; 
(d) Invoice/ or debit note date; 
(e) taxable value; and 
(f) tax amount: 
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 
and FORM GSTR-2 specified under section 38 has been extended, the date of matching 
relating to claim of input tax credit shall also be extended accordingly.  
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 on the basis of FORM GSTR-2A 
without amendment shall be treated as matched if the corresponding supplier has furnished a 
valid return.  
Explanation 2. - 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 by the corresponding supplier. 
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11.  Final acceptance of input tax credit and communication thereof 
(1) The final acceptance of claim of input tax credit in respect of any tax period, specified 
in sub-section (2) of section 42, shall be made available electronically to the registered person 
making such claim in FORM GST MIS -1 through the Common Portal. 
(2) 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 or 
recipient shall be finally accepted and made available electronically to the person making 
such claim in FORM GST MIS - 1 through the Common Portal. 
12. Communication and rectification of discrepancy in claim of input tax credit and 
reversal of claim of input tax credit 
(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified 
in sub-section (3) of section 42 and the details of output tax liable to be added under sub-
section (5) of the said section on account of continuation of such discrepancy shall be made 
available to the registered person making such claim electronically in  FORM GST MIS -1 
and to the supplier electronically in FORM GST MIS-2 through the Common Portal on or 
before the last date of the month in which the matching has been carried out. 
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make 
suitable rectifications in the statement of outward supplies to be furnished for the month in 
which the discrepancy is made available. 
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make 
suitable rectifications in the statement of inward supplies to be furnished for the month in 
which the discrepancy is made available. 
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to 
the extent of discrepancy shall be added to the output tax liability of the recipient in his return 
to be furnished in FORM GSTR-3 for the month succeeding the month in which the 
discrepancy is made available.  
Explanation 1. - Rectification by a supplier means adding or correcting the details of an 
outward supply in his valid return so as to match the details of corresponding inward supply 
declared by the recipient.  
Explanation  2. - Rectification by the recipient means deleting or correcting the details of an 
inward supply so as to match the details of corresponding outward supply declared by the 
supplier. 
13. Claim of input tax credit on the same invoice more than once 
Duplication of claims of input tax credit in the details of inward supplies shall be 
communicated to the registered person in FORM GST MIS - 1 electronically through the 
Common Portal. 
14. Matching of claim of reduction in the output tax liability  
The following details relating to the claim of reduction in output tax liability shall be matched 
under section 43 after the due date for furnishing the return in FORM GSTR-3 - 
(a) GSTIN of the supplier;