Ch 25 - Returns under GST | GST Saral by CA Dhruv Aggarwal PDF Download

 Page 1


CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 25 - Returns under GST 
 
 
 
 
 
CHAPTER 25 
 
Returns under GST 
EXECUTIVE SUMMARY 
?   GST is payable by taxable person on self assessment basis. 
?   Taxable person can take help of GST Practitioner in f iling returns etc. 
?   He can f ile return through Suvidha Providers (GSP). 
?   Electronic payment of taxes under different heads. Payment by Internet Banking, Credit/Debit Note, 
NEFT or RTGS. Over the counter payment upto Rs 10,000 can be made by challan generated in 
form GST PMT-06. 
?   Record of cash deposited in 'Electronic Cash Ledger' in form GST PMT-05. 
?   Record of input tax credit in 'Electronic Credit Ledger' in form GST PMT-02. 
?   Tax Liability Register shall be in form GST PMT 01. 
?   Invoice-wise details of outward supplies to be uploaded by supplier by 10th of fo lowing month in 
form GSTR-1. 
?   These details will be auto-populated in GSTR-2A of the recipient. 
?   Recipient can accept, reject or add or modify and prepare details of his receipts in GSTR-2 by 15th 
of month 
?   Unmatched details will be in GSTR-1A of supplier. He can accept or reject these upto 17th. 
?   Credit of matched i nvoices will be available to recipient on provisional basis. 
?   Matching of input tax credit and final acceptance of input tax credit will be in form GST ITC 1. 
?   Payment of tax on self assessment basis and f iling of return by 20th in form GSTR-3. 
?   Dealers paying tax under composition scheme to f ile return in form GSTR-4. 
?   Later return can be f iled only when earlier returns are f iled. 
?   If supplier does not pay entire tax on his outward supplies fully  within 60 days, credit taken by 
recipient reversed with interest. 
?   Payments made in Electronic Cash Ledger will first be applied to earlier dues of tax, interest, late fee 
and penalty and then to current dues. 
?   Unmatched invoices can be adjusted upto return of fo lowing September or due date of filing Annual 
return. 
?   Annual Return to be f iled by 31st December in fo lowing year in form GSTR-9. 
?   Audit Report shall be in form GSTR-9B. 
25.1 Adjustment of payment and credit through returns 
Page 2


CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 25 - Returns under GST 
 
 
 
 
 
CHAPTER 25 
 
Returns under GST 
EXECUTIVE SUMMARY 
?   GST is payable by taxable person on self assessment basis. 
?   Taxable person can take help of GST Practitioner in f iling returns etc. 
?   He can f ile return through Suvidha Providers (GSP). 
?   Electronic payment of taxes under different heads. Payment by Internet Banking, Credit/Debit Note, 
NEFT or RTGS. Over the counter payment upto Rs 10,000 can be made by challan generated in 
form GST PMT-06. 
?   Record of cash deposited in 'Electronic Cash Ledger' in form GST PMT-05. 
?   Record of input tax credit in 'Electronic Credit Ledger' in form GST PMT-02. 
?   Tax Liability Register shall be in form GST PMT 01. 
?   Invoice-wise details of outward supplies to be uploaded by supplier by 10th of fo lowing month in 
form GSTR-1. 
?   These details will be auto-populated in GSTR-2A of the recipient. 
?   Recipient can accept, reject or add or modify and prepare details of his receipts in GSTR-2 by 15th 
of month 
?   Unmatched details will be in GSTR-1A of supplier. He can accept or reject these upto 17th. 
?   Credit of matched i nvoices will be available to recipient on provisional basis. 
?   Matching of input tax credit and final acceptance of input tax credit will be in form GST ITC 1. 
?   Payment of tax on self assessment basis and f iling of return by 20th in form GSTR-3. 
?   Dealers paying tax under composition scheme to f ile return in form GSTR-4. 
?   Later return can be f iled only when earlier returns are f iled. 
?   If supplier does not pay entire tax on his outward supplies fully  within 60 days, credit taken by 
recipient reversed with interest. 
?   Payments made in Electronic Cash Ledger will first be applied to earlier dues of tax, interest, late fee 
and penalty and then to current dues. 
?   Unmatched invoices can be adjusted upto return of fo lowing September or due date of filing Annual 
return. 
?   Annual Return to be f iled by 31st December in fo lowing year in form GSTR-9. 
?   Audit Report shall be in form GSTR-9B. 
25.1 Adjustment of payment and credit through returns 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Return is very important aspect of GST as a l control over tax paid and input tax credit availed is on the basis 
of return f iled by taxable person. 
The returns are to be f iled electronica ly. 
 
Taxable person has to first furnish details of outward supplies within 10 days from close of month - section 37 
of CGST Act. 
Details of inward supplies are to be submitted within 15 days from close of month - section 38 of CGST Act. 
Matching is done as per provisions of sections 42 and 43 of CGST Act and then only input tax credit can be 
availed. 
 
Monthly return is required to be f iled by 20th of fo lowing month under section 39 of CGST Act. 
 
Annual return has to be f iled by 31st December fo lowing the close of financial year under section 44 of CGST 
Act. The return is to be f iled by registered person supplying goods or services or both. The Annual return is 
not required  to be f iled by Input Service Distributor,  person paying TDS under section 51, e-commerce 
operator paying TCS under section 52, casual taxable person and a non-resident taxable person. 
Thus, even taxable person paying tax under composition scheme is required  to f ile Annual Return under 
section 44 of CGST Act. 
Common portal - "Common portal" means the common goods and services tax electronic portal referred to 
in section 146 of GST Act - section 2(26) of CGST Act. 
The Central Government  may,  on the recommendations  of the Council,  notify the Common Goods  and 
Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation 
and settlement of integrated tax, electronic way Bill and for carrying out such other functions and for such 
purposes as may be prescribed - section 146 of CGST Act. 
A l returns are to be f iled and payments to be made through this common portal. 
 
Valid return  - "Valid return" means a return furnished under section 39(1) of CGST Act on which self- 
assessed tax has been paid in fu l - section 2(117) of CGST Act. 
Thus, a return is not valid unless a l tax dues as shown in the return (including of previous period, interest and 
penalty) are paid in fu l. 
25.2 Furnishing details  of outward supplies  within ten days 
 
Every registered taxable person, other than an input service distributor, a non-resident taxable person and a 
person paying tax under the provisions of section 10(composition scheme), section 51 (TDS) or section 52 
(TCS by e-commerce operator), shall furnish, electronica ly, in such form and manner as may be prescribed, 
the details of outward supplies of goods or services or both effected, during a tax period on or before the tenth 
day of the month succeeding the said tax period and such details shall be comm unicated to the recipient of the 
said supplies within the time and in the manner as may be prescribed- section 37(1) of CGST Act. 
Such details cannot be supplied during eleventh day to fifteenth day of the month - first proviso to section 
37(1) of CGST Act. 
 
"Details of outward supplies" shall include details of invoices, debit notes, credit notes and revised invoices 
issued in relation to outward supplies during any tax period - explanation to section 37 of CGST Act. 
Commissioner in Board can extend the time limit for furnishing such details by issuing notification - second 
proviso to section 37(1) of CGST Act. 
 
To ensure uniformity alloverIndia, such notification shall be issued by Commissioner or Joint Secretary in 
Board - section 168(2) of CGST Act. 
Page 3


CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 25 - Returns under GST 
 
 
 
 
 
CHAPTER 25 
 
Returns under GST 
EXECUTIVE SUMMARY 
?   GST is payable by taxable person on self assessment basis. 
?   Taxable person can take help of GST Practitioner in f iling returns etc. 
?   He can f ile return through Suvidha Providers (GSP). 
?   Electronic payment of taxes under different heads. Payment by Internet Banking, Credit/Debit Note, 
NEFT or RTGS. Over the counter payment upto Rs 10,000 can be made by challan generated in 
form GST PMT-06. 
?   Record of cash deposited in 'Electronic Cash Ledger' in form GST PMT-05. 
?   Record of input tax credit in 'Electronic Credit Ledger' in form GST PMT-02. 
?   Tax Liability Register shall be in form GST PMT 01. 
?   Invoice-wise details of outward supplies to be uploaded by supplier by 10th of fo lowing month in 
form GSTR-1. 
?   These details will be auto-populated in GSTR-2A of the recipient. 
?   Recipient can accept, reject or add or modify and prepare details of his receipts in GSTR-2 by 15th 
of month 
?   Unmatched details will be in GSTR-1A of supplier. He can accept or reject these upto 17th. 
?   Credit of matched i nvoices will be available to recipient on provisional basis. 
?   Matching of input tax credit and final acceptance of input tax credit will be in form GST ITC 1. 
?   Payment of tax on self assessment basis and f iling of return by 20th in form GSTR-3. 
?   Dealers paying tax under composition scheme to f ile return in form GSTR-4. 
?   Later return can be f iled only when earlier returns are f iled. 
?   If supplier does not pay entire tax on his outward supplies fully  within 60 days, credit taken by 
recipient reversed with interest. 
?   Payments made in Electronic Cash Ledger will first be applied to earlier dues of tax, interest, late fee 
and penalty and then to current dues. 
?   Unmatched invoices can be adjusted upto return of fo lowing September or due date of filing Annual 
return. 
?   Annual Return to be f iled by 31st December in fo lowing year in form GSTR-9. 
?   Audit Report shall be in form GSTR-9B. 
25.1 Adjustment of payment and credit through returns 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Return is very important aspect of GST as a l control over tax paid and input tax credit availed is on the basis 
of return f iled by taxable person. 
The returns are to be f iled electronica ly. 
 
Taxable person has to first furnish details of outward supplies within 10 days from close of month - section 37 
of CGST Act. 
Details of inward supplies are to be submitted within 15 days from close of month - section 38 of CGST Act. 
Matching is done as per provisions of sections 42 and 43 of CGST Act and then only input tax credit can be 
availed. 
 
Monthly return is required to be f iled by 20th of fo lowing month under section 39 of CGST Act. 
 
Annual return has to be f iled by 31st December fo lowing the close of financial year under section 44 of CGST 
Act. The return is to be f iled by registered person supplying goods or services or both. The Annual return is 
not required  to be f iled by Input Service Distributor,  person paying TDS under section 51, e-commerce 
operator paying TCS under section 52, casual taxable person and a non-resident taxable person. 
Thus, even taxable person paying tax under composition scheme is required  to f ile Annual Return under 
section 44 of CGST Act. 
Common portal - "Common portal" means the common goods and services tax electronic portal referred to 
in section 146 of GST Act - section 2(26) of CGST Act. 
The Central Government  may,  on the recommendations  of the Council,  notify the Common Goods  and 
Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation 
and settlement of integrated tax, electronic way Bill and for carrying out such other functions and for such 
purposes as may be prescribed - section 146 of CGST Act. 
A l returns are to be f iled and payments to be made through this common portal. 
 
Valid return  - "Valid return" means a return furnished under section 39(1) of CGST Act on which self- 
assessed tax has been paid in fu l - section 2(117) of CGST Act. 
Thus, a return is not valid unless a l tax dues as shown in the return (including of previous period, interest and 
penalty) are paid in fu l. 
25.2 Furnishing details  of outward supplies  within ten days 
 
Every registered taxable person, other than an input service distributor, a non-resident taxable person and a 
person paying tax under the provisions of section 10(composition scheme), section 51 (TDS) or section 52 
(TCS by e-commerce operator), shall furnish, electronica ly, in such form and manner as may be prescribed, 
the details of outward supplies of goods or services or both effected, during a tax period on or before the tenth 
day of the month succeeding the said tax period and such details shall be comm unicated to the recipient of the 
said supplies within the time and in the manner as may be prescribed- section 37(1) of CGST Act. 
Such details cannot be supplied during eleventh day to fifteenth day of the month - first proviso to section 
37(1) of CGST Act. 
 
"Details of outward supplies" shall include details of invoices, debit notes, credit notes and revised invoices 
issued in relation to outward supplies during any tax period - explanation to section 37 of CGST Act. 
Commissioner in Board can extend the time limit for furnishing such details by issuing notification - second 
proviso to section 37(1) of CGST Act. 
 
To ensure uniformity alloverIndia, such notification shall be issued by Commissioner or Joint Secretary in 
Board - section 168(2) of CGST Act. 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Any extension granted  by Commissioner  of State Tax or Commissioner  of Union Territory Tax shall be 
deemed to be notified by Commissioner in Board - third proviso to section 37(1) of CGST Act. 
Thus, extension by Commissioner of State GST/UTGST is sufficient. 
 
Input service distributor,  a person paying tax under the provisions of section 10 (composition scheme) or 
section 51 (TDS) or section 52 (TCS) is not required to furnish such details. 
It is not necessary to f ile a l i nvoice details only after month end. Details of i nvoices can be f iled on daily or 
weekly basis also, except that such details cannot be f iled during 11th to 15th of a month. 
Procedure for submission  of details - The details of outward supplies of goods or services or both under 
section 37 shall be furnished in FORM GSTR-1 electronica ly through the Common Portal either directly or 
from a Facilitation Centre - Rule 1(1) of Return Rules. 
In case of inter-state and intra-state supplies to registered person, i nvoice-wise details should be furnished. 
 
In case of inter-state supplies to unregistered person where invoice value is more than Rs 2.50 lakhs invoice- 
wise details shall be submitted. Where value is less than Rs 2.50 lakhs, consolidated State-wise details shall be 
submitted. 
In case of intra-state supplies to unregistered persons, only consolidated details shall be submitted (irrespective 
of value of each invoice). 
Details will be made available to recipient, ISD and person paying tax under composition scheme - 
The  details  of outward  supplies  furnished  by the  supplier  shall be  made  available  electronica ly to  the 
concerned registered persons (recipients) in Part A of Form GSTR-2A, (registered person paying tax under 
normal scheme) in Form GSTR-4A (person paying under composition scheme) and in Form GSTR-6A (ISD) 
through the Common Portal after the due date of filing of form GSTR-1 [i.e. after tenth of a month] - rule 1(3) 
of Return Rules. 
Corrections  made by recipient  will be informed to supplier of goods and services -The details as f iled 
by supplier can be added, corrected or deleted by recipient. 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 electronica ly in form GSTR-1A through the Common Portal. 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 - rule 1(4) of Return Rules. 
25.3 Details  as  filed by  supplier to  be  communicated to  recipient for acceptance or rejection or 
correction 
Recipient of goods and services will get details of supplies made by supplier. This would include tax invoices, 
debit notes, credit notes and revised invoices. 
ISD also has to communicate  details of documents issued by him under section 20(1) of CGST Act, for 
distribution of input tax credit by filing return within thirteen days after end of month - section 39(4) of CGST 
Act. 
Recipient will also get details of TDS made and TCS made. 
 
These will be electronica ly communicated  to recipient.  These will be received by recipient of supplies of 
goods or services or both in form GSTR-2A. 
The recipient has to verify, validate, modify or delete the details relating to outward supplies and debit notes 
and credit notes received by him from supplier, (which supplier has electronica ly submitted in form GSTR-1), 
by fifteenth day of the succeeding month in respect of supplies made to him- section 38(2) of CGST Act. 
Page 4


CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 25 - Returns under GST 
 
 
 
 
 
CHAPTER 25 
 
Returns under GST 
EXECUTIVE SUMMARY 
?   GST is payable by taxable person on self assessment basis. 
?   Taxable person can take help of GST Practitioner in f iling returns etc. 
?   He can f ile return through Suvidha Providers (GSP). 
?   Electronic payment of taxes under different heads. Payment by Internet Banking, Credit/Debit Note, 
NEFT or RTGS. Over the counter payment upto Rs 10,000 can be made by challan generated in 
form GST PMT-06. 
?   Record of cash deposited in 'Electronic Cash Ledger' in form GST PMT-05. 
?   Record of input tax credit in 'Electronic Credit Ledger' in form GST PMT-02. 
?   Tax Liability Register shall be in form GST PMT 01. 
?   Invoice-wise details of outward supplies to be uploaded by supplier by 10th of fo lowing month in 
form GSTR-1. 
?   These details will be auto-populated in GSTR-2A of the recipient. 
?   Recipient can accept, reject or add or modify and prepare details of his receipts in GSTR-2 by 15th 
of month 
?   Unmatched details will be in GSTR-1A of supplier. He can accept or reject these upto 17th. 
?   Credit of matched i nvoices will be available to recipient on provisional basis. 
?   Matching of input tax credit and final acceptance of input tax credit will be in form GST ITC 1. 
?   Payment of tax on self assessment basis and f iling of return by 20th in form GSTR-3. 
?   Dealers paying tax under composition scheme to f ile return in form GSTR-4. 
?   Later return can be f iled only when earlier returns are f iled. 
?   If supplier does not pay entire tax on his outward supplies fully  within 60 days, credit taken by 
recipient reversed with interest. 
?   Payments made in Electronic Cash Ledger will first be applied to earlier dues of tax, interest, late fee 
and penalty and then to current dues. 
?   Unmatched invoices can be adjusted upto return of fo lowing September or due date of filing Annual 
return. 
?   Annual Return to be f iled by 31st December in fo lowing year in form GSTR-9. 
?   Audit Report shall be in form GSTR-9B. 
25.1 Adjustment of payment and credit through returns 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Return is very important aspect of GST as a l control over tax paid and input tax credit availed is on the basis 
of return f iled by taxable person. 
The returns are to be f iled electronica ly. 
 
Taxable person has to first furnish details of outward supplies within 10 days from close of month - section 37 
of CGST Act. 
Details of inward supplies are to be submitted within 15 days from close of month - section 38 of CGST Act. 
Matching is done as per provisions of sections 42 and 43 of CGST Act and then only input tax credit can be 
availed. 
 
Monthly return is required to be f iled by 20th of fo lowing month under section 39 of CGST Act. 
 
Annual return has to be f iled by 31st December fo lowing the close of financial year under section 44 of CGST 
Act. The return is to be f iled by registered person supplying goods or services or both. The Annual return is 
not required  to be f iled by Input Service Distributor,  person paying TDS under section 51, e-commerce 
operator paying TCS under section 52, casual taxable person and a non-resident taxable person. 
Thus, even taxable person paying tax under composition scheme is required  to f ile Annual Return under 
section 44 of CGST Act. 
Common portal - "Common portal" means the common goods and services tax electronic portal referred to 
in section 146 of GST Act - section 2(26) of CGST Act. 
The Central Government  may,  on the recommendations  of the Council,  notify the Common Goods  and 
Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation 
and settlement of integrated tax, electronic way Bill and for carrying out such other functions and for such 
purposes as may be prescribed - section 146 of CGST Act. 
A l returns are to be f iled and payments to be made through this common portal. 
 
Valid return  - "Valid return" means a return furnished under section 39(1) of CGST Act on which self- 
assessed tax has been paid in fu l - section 2(117) of CGST Act. 
Thus, a return is not valid unless a l tax dues as shown in the return (including of previous period, interest and 
penalty) are paid in fu l. 
25.2 Furnishing details  of outward supplies  within ten days 
 
Every registered taxable person, other than an input service distributor, a non-resident taxable person and a 
person paying tax under the provisions of section 10(composition scheme), section 51 (TDS) or section 52 
(TCS by e-commerce operator), shall furnish, electronica ly, in such form and manner as may be prescribed, 
the details of outward supplies of goods or services or both effected, during a tax period on or before the tenth 
day of the month succeeding the said tax period and such details shall be comm unicated to the recipient of the 
said supplies within the time and in the manner as may be prescribed- section 37(1) of CGST Act. 
Such details cannot be supplied during eleventh day to fifteenth day of the month - first proviso to section 
37(1) of CGST Act. 
 
"Details of outward supplies" shall include details of invoices, debit notes, credit notes and revised invoices 
issued in relation to outward supplies during any tax period - explanation to section 37 of CGST Act. 
Commissioner in Board can extend the time limit for furnishing such details by issuing notification - second 
proviso to section 37(1) of CGST Act. 
 
To ensure uniformity alloverIndia, such notification shall be issued by Commissioner or Joint Secretary in 
Board - section 168(2) of CGST Act. 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Any extension granted  by Commissioner  of State Tax or Commissioner  of Union Territory Tax shall be 
deemed to be notified by Commissioner in Board - third proviso to section 37(1) of CGST Act. 
Thus, extension by Commissioner of State GST/UTGST is sufficient. 
 
Input service distributor,  a person paying tax under the provisions of section 10 (composition scheme) or 
section 51 (TDS) or section 52 (TCS) is not required to furnish such details. 
It is not necessary to f ile a l i nvoice details only after month end. Details of i nvoices can be f iled on daily or 
weekly basis also, except that such details cannot be f iled during 11th to 15th of a month. 
Procedure for submission  of details - The details of outward supplies of goods or services or both under 
section 37 shall be furnished in FORM GSTR-1 electronica ly through the Common Portal either directly or 
from a Facilitation Centre - Rule 1(1) of Return Rules. 
In case of inter-state and intra-state supplies to registered person, i nvoice-wise details should be furnished. 
 
In case of inter-state supplies to unregistered person where invoice value is more than Rs 2.50 lakhs invoice- 
wise details shall be submitted. Where value is less than Rs 2.50 lakhs, consolidated State-wise details shall be 
submitted. 
In case of intra-state supplies to unregistered persons, only consolidated details shall be submitted (irrespective 
of value of each invoice). 
Details will be made available to recipient, ISD and person paying tax under composition scheme - 
The  details  of outward  supplies  furnished  by the  supplier  shall be  made  available  electronica ly to  the 
concerned registered persons (recipients) in Part A of Form GSTR-2A, (registered person paying tax under 
normal scheme) in Form GSTR-4A (person paying under composition scheme) and in Form GSTR-6A (ISD) 
through the Common Portal after the due date of filing of form GSTR-1 [i.e. after tenth of a month] - rule 1(3) 
of Return Rules. 
Corrections  made by recipient  will be informed to supplier of goods and services -The details as f iled 
by supplier can be added, corrected or deleted by recipient. 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 electronica ly in form GSTR-1A through the Common Portal. 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 - rule 1(4) of Return Rules. 
25.3 Details  as  filed by  supplier to  be  communicated to  recipient for acceptance or rejection or 
correction 
Recipient of goods and services will get details of supplies made by supplier. This would include tax invoices, 
debit notes, credit notes and revised invoices. 
ISD also has to communicate  details of documents issued by him under section 20(1) of CGST Act, for 
distribution of input tax credit by filing return within thirteen days after end of month - section 39(4) of CGST 
Act. 
Recipient will also get details of TDS made and TCS made. 
 
These will be electronica ly communicated  to recipient.  These will be received by recipient of supplies of 
goods or services or both in form GSTR-2A. 
The recipient has to verify, validate, modify or delete the details relating to outward supplies and debit notes 
and credit notes received by him from supplier, (which supplier has electronica ly submitted in form GSTR-1), 
by fifteenth day of the succeeding month in respect of supplies made to him- section 38(2) of CGST Act. 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Thus, recipients can accept, reject, delete or modify the details which he finds in form GSTR-2A. 
 
Validation,  addition,  deletion of details as filed by supplier  of goods and services -Every registered 
person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under 
the provisions  of section 10 (composition  scheme),  section 51 (TDS) or section 52 (TCS),  shall verify, 
validate,  modify or delete,  if required,  the details  relating to outward  supplies  and  credit or debit notes 
comm unicated under section 37(1) of CGST Act. 
He may include in the return,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 under section 37(1) of CGST Act - section 38(1) 
of CGST Act. 
25.4 Return in respect of supplies  received by the recipient 
 
The recipient is required to f ile return in form GSTR-2 in respect of his inward supplies under 
CGST/SGST/UTGST Act, IGST Act, IGST paid on imports and SGST. UTGST, CGST and IGST payable 
under reverse charge by fifteenth of fo lowing month. 
Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person 
paying tax under the provisions of section 10, section 51 or section 52, shall furnish, electronica ly, the details 
of (a) inward supplies of taxable goods or services or both, including inward supplies of goods or services or 
both on which the tax is payable on reverse charge basis under Act and (b) inward supplies of goods or 
services or both taxable under the Integrated Goods and Services Tax Act or (c) on which integrated goods 
and services tax is payable under section 3 of the Customs Tariff Act, 1975, and (d) credit or debit notes 
received in respect of such supplies during a tax period after the tenth day but on or before the fifteenth day of 
the month succeeding the tax period in such form and manner as may be prescribed 
Commissioner can extend the time limit for furnishing such details by specified class of taxable persons, by 
issuing notification.  Any extension granted  by Commissioner  of State GST/Union Territory GST shall be 
deemed to be notified by Commissioner- first and second proviso to section 38(2) of CGST Act. 
[Thus, extension either by Commissioner of State GST/UTGST is sufficient] 
 
To ensure uniformity alloverIndia, such notification shall be issued by Commissioner or Joint Secretary in 
Board - section 168(2) of CGST Act. 
 
25.4-1 Procedure for Furnishing details  of inward supplies  in form GSTR-2 
 
Every registered person required to furnish the details of inward supplies of goods or services or both received 
during a tax period under section 38(2) of CGST Act sha l, 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 section 38(1) and furnish the same 
in form GSTR-2 electronica ly through the Common Portal, either directly or from a Facilitation Centre. 
He can include details of such other inward supplies required to be furnished under section 38(2) of CGST 
Act. He will also include unmatched details, as per section 38(5) of CGST Act. 
The details of inward supplies of goods or services or both furnished in Form GSTR-2 shall include, inter 
alia-  - (a) i nvoice wise details of a l 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 - rule 2(8) of Return Rules. 
Eligibility  and  non-eligibility  of input  tax  credit  shall  be indicated  -  The registered  person shall 
specify the inward supplies in respect of which he is not eligible, either fully  or partia ly, for input tax credit in 
form GSTR-2 where such eligibility can be determined at the invoice level. He will also declare the quantum of 
ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other 
Page 5


CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
 
 
 
 
 
 
 
 
 
 
CHAPTER 25 - Returns under GST 
 
 
 
 
 
CHAPTER 25 
 
Returns under GST 
EXECUTIVE SUMMARY 
?   GST is payable by taxable person on self assessment basis. 
?   Taxable person can take help of GST Practitioner in f iling returns etc. 
?   He can f ile return through Suvidha Providers (GSP). 
?   Electronic payment of taxes under different heads. Payment by Internet Banking, Credit/Debit Note, 
NEFT or RTGS. Over the counter payment upto Rs 10,000 can be made by challan generated in 
form GST PMT-06. 
?   Record of cash deposited in 'Electronic Cash Ledger' in form GST PMT-05. 
?   Record of input tax credit in 'Electronic Credit Ledger' in form GST PMT-02. 
?   Tax Liability Register shall be in form GST PMT 01. 
?   Invoice-wise details of outward supplies to be uploaded by supplier by 10th of fo lowing month in 
form GSTR-1. 
?   These details will be auto-populated in GSTR-2A of the recipient. 
?   Recipient can accept, reject or add or modify and prepare details of his receipts in GSTR-2 by 15th 
of month 
?   Unmatched details will be in GSTR-1A of supplier. He can accept or reject these upto 17th. 
?   Credit of matched i nvoices will be available to recipient on provisional basis. 
?   Matching of input tax credit and final acceptance of input tax credit will be in form GST ITC 1. 
?   Payment of tax on self assessment basis and f iling of return by 20th in form GSTR-3. 
?   Dealers paying tax under composition scheme to f ile return in form GSTR-4. 
?   Later return can be f iled only when earlier returns are f iled. 
?   If supplier does not pay entire tax on his outward supplies fully  within 60 days, credit taken by 
recipient reversed with interest. 
?   Payments made in Electronic Cash Ledger will first be applied to earlier dues of tax, interest, late fee 
and penalty and then to current dues. 
?   Unmatched invoices can be adjusted upto return of fo lowing September or due date of filing Annual 
return. 
?   Annual Return to be f iled by 31st December in fo lowing year in form GSTR-9. 
?   Audit Report shall be in form GSTR-9B. 
25.1 Adjustment of payment and credit through returns 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Return is very important aspect of GST as a l control over tax paid and input tax credit availed is on the basis 
of return f iled by taxable person. 
The returns are to be f iled electronica ly. 
 
Taxable person has to first furnish details of outward supplies within 10 days from close of month - section 37 
of CGST Act. 
Details of inward supplies are to be submitted within 15 days from close of month - section 38 of CGST Act. 
Matching is done as per provisions of sections 42 and 43 of CGST Act and then only input tax credit can be 
availed. 
 
Monthly return is required to be f iled by 20th of fo lowing month under section 39 of CGST Act. 
 
Annual return has to be f iled by 31st December fo lowing the close of financial year under section 44 of CGST 
Act. The return is to be f iled by registered person supplying goods or services or both. The Annual return is 
not required  to be f iled by Input Service Distributor,  person paying TDS under section 51, e-commerce 
operator paying TCS under section 52, casual taxable person and a non-resident taxable person. 
Thus, even taxable person paying tax under composition scheme is required  to f ile Annual Return under 
section 44 of CGST Act. 
Common portal - "Common portal" means the common goods and services tax electronic portal referred to 
in section 146 of GST Act - section 2(26) of CGST Act. 
The Central Government  may,  on the recommendations  of the Council,  notify the Common Goods  and 
Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation 
and settlement of integrated tax, electronic way Bill and for carrying out such other functions and for such 
purposes as may be prescribed - section 146 of CGST Act. 
A l returns are to be f iled and payments to be made through this common portal. 
 
Valid return  - "Valid return" means a return furnished under section 39(1) of CGST Act on which self- 
assessed tax has been paid in fu l - section 2(117) of CGST Act. 
Thus, a return is not valid unless a l tax dues as shown in the return (including of previous period, interest and 
penalty) are paid in fu l. 
25.2 Furnishing details  of outward supplies  within ten days 
 
Every registered taxable person, other than an input service distributor, a non-resident taxable person and a 
person paying tax under the provisions of section 10(composition scheme), section 51 (TDS) or section 52 
(TCS by e-commerce operator), shall furnish, electronica ly, in such form and manner as may be prescribed, 
the details of outward supplies of goods or services or both effected, during a tax period on or before the tenth 
day of the month succeeding the said tax period and such details shall be comm unicated to the recipient of the 
said supplies within the time and in the manner as may be prescribed- section 37(1) of CGST Act. 
Such details cannot be supplied during eleventh day to fifteenth day of the month - first proviso to section 
37(1) of CGST Act. 
 
"Details of outward supplies" shall include details of invoices, debit notes, credit notes and revised invoices 
issued in relation to outward supplies during any tax period - explanation to section 37 of CGST Act. 
Commissioner in Board can extend the time limit for furnishing such details by issuing notification - second 
proviso to section 37(1) of CGST Act. 
 
To ensure uniformity alloverIndia, such notification shall be issued by Commissioner or Joint Secretary in 
Board - section 168(2) of CGST Act. 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Any extension granted  by Commissioner  of State Tax or Commissioner  of Union Territory Tax shall be 
deemed to be notified by Commissioner in Board - third proviso to section 37(1) of CGST Act. 
Thus, extension by Commissioner of State GST/UTGST is sufficient. 
 
Input service distributor,  a person paying tax under the provisions of section 10 (composition scheme) or 
section 51 (TDS) or section 52 (TCS) is not required to furnish such details. 
It is not necessary to f ile a l i nvoice details only after month end. Details of i nvoices can be f iled on daily or 
weekly basis also, except that such details cannot be f iled during 11th to 15th of a month. 
Procedure for submission  of details - The details of outward supplies of goods or services or both under 
section 37 shall be furnished in FORM GSTR-1 electronica ly through the Common Portal either directly or 
from a Facilitation Centre - Rule 1(1) of Return Rules. 
In case of inter-state and intra-state supplies to registered person, i nvoice-wise details should be furnished. 
 
In case of inter-state supplies to unregistered person where invoice value is more than Rs 2.50 lakhs invoice- 
wise details shall be submitted. Where value is less than Rs 2.50 lakhs, consolidated State-wise details shall be 
submitted. 
In case of intra-state supplies to unregistered persons, only consolidated details shall be submitted (irrespective 
of value of each invoice). 
Details will be made available to recipient, ISD and person paying tax under composition scheme - 
The  details  of outward  supplies  furnished  by the  supplier  shall be  made  available  electronica ly to  the 
concerned registered persons (recipients) in Part A of Form GSTR-2A, (registered person paying tax under 
normal scheme) in Form GSTR-4A (person paying under composition scheme) and in Form GSTR-6A (ISD) 
through the Common Portal after the due date of filing of form GSTR-1 [i.e. after tenth of a month] - rule 1(3) 
of Return Rules. 
Corrections  made by recipient  will be informed to supplier of goods and services -The details as f iled 
by supplier can be added, corrected or deleted by recipient. 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 electronica ly in form GSTR-1A through the Common Portal. 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 - rule 1(4) of Return Rules. 
25.3 Details  as  filed by  supplier to  be  communicated to  recipient for acceptance or rejection or 
correction 
Recipient of goods and services will get details of supplies made by supplier. This would include tax invoices, 
debit notes, credit notes and revised invoices. 
ISD also has to communicate  details of documents issued by him under section 20(1) of CGST Act, for 
distribution of input tax credit by filing return within thirteen days after end of month - section 39(4) of CGST 
Act. 
Recipient will also get details of TDS made and TCS made. 
 
These will be electronica ly communicated  to recipient.  These will be received by recipient of supplies of 
goods or services or both in form GSTR-2A. 
The recipient has to verify, validate, modify or delete the details relating to outward supplies and debit notes 
and credit notes received by him from supplier, (which supplier has electronica ly submitted in form GSTR-1), 
by fifteenth day of the succeeding month in respect of supplies made to him- section 38(2) of CGST Act. 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
Thus, recipients can accept, reject, delete or modify the details which he finds in form GSTR-2A. 
 
Validation,  addition,  deletion of details as filed by supplier  of goods and services -Every registered 
person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under 
the provisions  of section 10 (composition  scheme),  section 51 (TDS) or section 52 (TCS),  shall verify, 
validate,  modify or delete,  if required,  the details  relating to outward  supplies  and  credit or debit notes 
comm unicated under section 37(1) of CGST Act. 
He may include in the return,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 under section 37(1) of CGST Act - section 38(1) 
of CGST Act. 
25.4 Return in respect of supplies  received by the recipient 
 
The recipient is required to f ile return in form GSTR-2 in respect of his inward supplies under 
CGST/SGST/UTGST Act, IGST Act, IGST paid on imports and SGST. UTGST, CGST and IGST payable 
under reverse charge by fifteenth of fo lowing month. 
Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person 
paying tax under the provisions of section 10, section 51 or section 52, shall furnish, electronica ly, the details 
of (a) inward supplies of taxable goods or services or both, including inward supplies of goods or services or 
both on which the tax is payable on reverse charge basis under Act and (b) inward supplies of goods or 
services or both taxable under the Integrated Goods and Services Tax Act or (c) on which integrated goods 
and services tax is payable under section 3 of the Customs Tariff Act, 1975, and (d) credit or debit notes 
received in respect of such supplies during a tax period after the tenth day but on or before the fifteenth day of 
the month succeeding the tax period in such form and manner as may be prescribed 
Commissioner can extend the time limit for furnishing such details by specified class of taxable persons, by 
issuing notification.  Any extension granted  by Commissioner  of State GST/Union Territory GST shall be 
deemed to be notified by Commissioner- first and second proviso to section 38(2) of CGST Act. 
[Thus, extension either by Commissioner of State GST/UTGST is sufficient] 
 
To ensure uniformity alloverIndia, such notification shall be issued by Commissioner or Joint Secretary in 
Board - section 168(2) of CGST Act. 
 
25.4-1 Procedure for Furnishing details  of inward supplies  in form GSTR-2 
 
Every registered person required to furnish the details of inward supplies of goods or services or both received 
during a tax period under section 38(2) of CGST Act sha l, 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 section 38(1) and furnish the same 
in form GSTR-2 electronica ly through the Common Portal, either directly or from a Facilitation Centre. 
He can include details of such other inward supplies required to be furnished under section 38(2) of CGST 
Act. He will also include unmatched details, as per section 38(5) of CGST Act. 
The details of inward supplies of goods or services or both furnished in Form GSTR-2 shall include, inter 
alia-  - (a) i nvoice wise details of a l 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 - rule 2(8) of Return Rules. 
Eligibility  and  non-eligibility  of input  tax  credit  shall  be indicated  -  The registered  person shall 
specify the inward supplies in respect of which he is not eligible, either fully  or partia ly, for input tax credit in 
form GSTR-2 where such eligibility can be determined at the invoice level. He will also declare the quantum of 
ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other 
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association  
 
 
than business and cannot be determined at the invoice level in form GSTR-2. 
 
Details of invoices of ISD to be added in GSTR-2 - 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 electronica ly through the Common Portal and the said recipient may include the same in 
form GSTR-2. 
Details of TDS to be added in GSTR-2 - 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 electronica ly through the Common Portal and the said deductee may include the same in Form 
GSTR-2. 
Details of TCS to be added in GSTR-2 - The details of tax co lected 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 electronica ly through the Common Portal and such taxable person may include the same in 
form GSTR-2. 
25.5 Details amended or modified or deleted by recipient to be informed to supplier 
 
The details of supplies modified, deleted or included by the recipient in the return furnished under section 38(2) 
or section 39(4) of CGST Act [return by Input Service Distributor] shall be communicated to the supplier 
concerned in such manner and within such time as may be prescribed - sections 38(3) and 38(4) of CGST 
Act [section 38(3) appears to be redundant as it is already included in section 38(4) of CGST Act]. 
25.6 Acceptance or rejection of changes  by supplier 
The amendments, modifications, or deletions made by recipient will be informed to supplier in form GSTR-1A. 
He can either accept or reject the details communicated to him on or before seventeenth day but not before 
fifteenth day of succeeding month. If he accepts the amendment, his return under section 37(1) of CGST Act 
[GSTR-1] shall stand amended accordingly - section 37(2) of CGST Act. 
 
Thus, supplier has two days [16th and 17th of the month] to accept the changes made by supplier. Note that 
after tenth of a month, the supplier cannot add fresh invoice, credit note or debit note. He can only accept or 
reject. 
If he accepts, it may result in short payment of tax. In that case, he is liable to pay tax with interest. 
 
25.7 Rectification of details  by supplier 
 
The details supplied by supplier and recipient will be matched as per provisions of sections 42 and 43 of 
CGST Act. 
 
Any registered person, who has furnished the details under section 37(1) for any tax period and which have 
remained unmatched under section 42 or section 43, sha l, upon discovery of any error or omission therein, 
rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in 
case there is a short payment of tax on account of such error or omission, in the return to be furnished for such 
tax period - section 37(3) of CGST Act. 
Rectification  by supplier latest by 20th October or 31st December of following financial year - No 
rectification of error or omission in respect of the details furnished under section 37(1) shall be a lowed after 
furnishing of the return under section 39 for the month of September fo lowing the end of the financial year to 
which such details pertain, or furnishing of the relevant annual return, whichever is earlier - proviso to section 
37(3) of CGST Act. 
 
25.8 Rectification of unmatched details  by recipient