Return Rules - Goods and Service Tax - 03062017 | Learn About GST : Updates and Rules PDF Download

 Page 1


1	
	
Chapter - 
RETURNS 
 
1. Form and manner of furnishing details of outward supplies 
  
(1) Every registered person (other than a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017) 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 the 
Commissioner. 
(2) 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; and 
(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 upto two and a half lakh 
rupees made to unregistered persons for each rate of tax; 
 (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 or FORM GSTR-6 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 (other than a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017) 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 and Part C 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 
Page 2


1	
	
Chapter - 
RETURNS 
 
1. Form and manner of furnishing details of outward supplies 
  
(1) Every registered person (other than a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017) 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 the 
Commissioner. 
(2) 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; and 
(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 upto two and a half lakh 
rupees made to unregistered persons for each rate of tax; 
 (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 or FORM GSTR-6 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 (other than a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017) 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 and Part C 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 
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. 
(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. 
(4A) The details of invoices furnished by an non-resident taxable person in his return in 
FORM GSTR-5 under rule 5 shall be made available to the recipient of credit in Part A of 
FORM GSTR-2A electronically through the Common Portal and the said recipient may include 
the same 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 C of FORM 
GSTR-2A electronically through the Common Portal and such 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 a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017 or 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 
Page 3


1	
	
Chapter - 
RETURNS 
 
1. Form and manner of furnishing details of outward supplies 
  
(1) Every registered person (other than a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017) 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 the 
Commissioner. 
(2) 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; and 
(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 upto two and a half lakh 
rupees made to unregistered persons for each rate of tax; 
 (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 or FORM GSTR-6 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 (other than a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017) 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 and Part C 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 
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. 
(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. 
(4A) The details of invoices furnished by an non-resident taxable person in his return in 
FORM GSTR-5 under rule 5 shall be made available to the recipient of credit in Part A of 
FORM GSTR-2A electronically through the Common Portal and the said recipient may include 
the same 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 C of FORM 
GSTR-2A electronically through the Common Portal and such 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 a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017 or 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 
3	
	
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 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 and the circumstances so warrant, return in 
FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner as may be 
notified by the Commissioner. 
 
4. Form and manner of submission of quarterly return by the composition supplier 
(1) Every registered person paying tax under section 10 shall, on the basis of details 
contained in FORM GSTR-4A,  and where required, after adding, correcting or deleting the 
details, furnish the 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; and 
(b) consolidated details of outward supplies made. 
(4) A registered person who has opted to pay tax under section 10 from the beginning of a 
financial year shall, where required, 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. 
Page 4


1	
	
Chapter - 
RETURNS 
 
1. Form and manner of furnishing details of outward supplies 
  
(1) Every registered person (other than a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017) 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 the 
Commissioner. 
(2) 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; and 
(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 upto two and a half lakh 
rupees made to unregistered persons for each rate of tax; 
 (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 or FORM GSTR-6 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 (other than a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017) 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 and Part C 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 
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. 
(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. 
(4A) The details of invoices furnished by an non-resident taxable person in his return in 
FORM GSTR-5 under rule 5 shall be made available to the recipient of credit in Part A of 
FORM GSTR-2A electronically through the Common Portal and the said recipient may include 
the same 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 C of FORM 
GSTR-2A electronically through the Common Portal and such 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 a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017 or 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 
3	
	
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 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 and the circumstances so warrant, return in 
FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner as may be 
notified by the Commissioner. 
 
4. Form and manner of submission of quarterly return by the composition supplier 
(1) Every registered person paying tax under section 10 shall, on the basis of details 
contained in FORM GSTR-4A,  and where required, after adding, correcting or deleting the 
details, furnish the 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; and 
(b) consolidated details of outward supplies made. 
(4) A registered person who has opted to pay tax under section 10 from the beginning of a 
financial year shall, where required, 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. 
4	
	
Explanation. – The person shall not be eligible to avail of input tax credit on receipt of invoices 
or debit notes from the supplier for the period prior to his opting for the composition scheme. 
(5) A registered person opting to withdraw from the composition scheme at his own motion or 
where option is withdrawn at the instance of the proper officer shall, where required, furnish the 
details relating to the period prior to his opting for payment of tax under section 9 in FORM 
GSTR-4 till the due date of furnishing the return for the quarter ending 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. 
5A. Form and manner of submission of return by persons providing online information 
and database access or retrieval services 
Every registered person providing online information and data base access or retrieval services 
from a place outside India to a person in India other than a registered person shall file return in 
FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or 
part thereof. 
6.  Form and manner of submission of return by an Input Service Distributor 
Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and 
where required, after adding, correcting or deleting the details, furnish electronically the 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 and FORM-GSTR-4A  
on the Common Portal after the due date of filing of FORM GSTR-7. 
Page 5


1	
	
Chapter - 
RETURNS 
 
1. Form and manner of furnishing details of outward supplies 
  
(1) Every registered person (other than a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017) 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 the 
Commissioner. 
(2) 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; and 
(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 upto two and a half lakh 
rupees made to unregistered persons for each rate of tax; 
 (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 or FORM GSTR-6 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 (other than a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017) 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 and Part C 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 
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. 
(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. 
(4A) The details of invoices furnished by an non-resident taxable person in his return in 
FORM GSTR-5 under rule 5 shall be made available to the recipient of credit in Part A of 
FORM GSTR-2A electronically through the Common Portal and the said recipient may include 
the same 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 C of FORM 
GSTR-2A electronically through the Common Portal and such 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 a person referred to in section 14 of the Integrated 
Goods and Services Tax Act, 2017 or 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 
3	
	
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 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 and the circumstances so warrant, return in 
FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner as may be 
notified by the Commissioner. 
 
4. Form and manner of submission of quarterly return by the composition supplier 
(1) Every registered person paying tax under section 10 shall, on the basis of details 
contained in FORM GSTR-4A,  and where required, after adding, correcting or deleting the 
details, furnish the 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; and 
(b) consolidated details of outward supplies made. 
(4) A registered person who has opted to pay tax under section 10 from the beginning of a 
financial year shall, where required, 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. 
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Explanation. – The person shall not be eligible to avail of input tax credit on receipt of invoices 
or debit notes from the supplier for the period prior to his opting for the composition scheme. 
(5) A registered person opting to withdraw from the composition scheme at his own motion or 
where option is withdrawn at the instance of the proper officer shall, where required, furnish the 
details relating to the period prior to his opting for payment of tax under section 9 in FORM 
GSTR-4 till the due date of furnishing the return for the quarter ending 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. 
5A. Form and manner of submission of return by persons providing online information 
and database access or retrieval services 
Every registered person providing online information and data base access or retrieval services 
from a place outside India to a person in India other than a registered person shall file return in 
FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or 
part thereof. 
6.  Form and manner of submission of return by an Input Service Distributor 
Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and 
where required, after adding, correcting or deleting the details, furnish electronically the 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 and FORM-GSTR-4A  
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 through 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 on 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 C 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 or section 44 or  section 45 or section 52. 
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; and 
(e) 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:  
Provided further that the Commissioner may, on the recommendations of the Council, by order, 
extend the date of matching relating to claim of input tax credit to such date as may be specified 
therein.  
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.