Furnishing of GST Returns – Section 39 of CGST Act. 2017

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1. Monthly GST Returns by Registered Person [Section 39(1)]

Every registered person (i.e. the supplier),—

— other than an Input Service Distributor or a nonresident taxable person or a person paying tax under the provisions of section 10 (i.e. composition scheme) or section 51 (in case of TDS) or section 52 (in case of TCS)

shall, for every calendar month or part thereof, furnish, in Form GSTR-3 in such manner as may be prescribed, a return, electronically, of—

— inward and outward supplies of Goods or Services  or Both,

— input tax credit availed,

— tax payable,

— tax paid, and

— such other particulars as may be prescribed,

on or before the 20th day of the month succeeding such calendar month or part thereof

However, such person shall file return quarterly if his turnover does not exceed Rs. 1.5 Crore.

Form and manner of submission of Monthly GST Returns [Rule 61]

Rule 6 1(1) — FORM GSTR-3 shall be furnished electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.

Rule 61(2) — Part A of the Form GSTR-3 shall be electronically generated (i.e. auto populated) on the basis of information furnished through FORM CSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods.

Rule 61(3) — Every registered person furnishing the return under rule 61(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 the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part 13 of the return in FORM GSTR-3.

Rule 61(4) — A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of section 49(6), 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.

Rule 61(5) — Where the time limit for furnishing of details in FORM GSTR-l under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification. [specify the manner and conditions subject to which the]36 return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner

What is Form GSTR-3B

FORM GSTR-3B is notified as the form for return by the Commissioner when the due dates for furnishing GSTR- I and GSTR-2 get extended.

GSTR-3B is a simple return containing summary of outward and inward supplies liable to reverse charge, eligible ITC. payment of tax etc. Thus, GSTR-3B does not require invoice-wise data of outward supplies.

GSTR-3B can be submitted electronically through the common portal, either directly or through a notified Facilitation Centre.
Where GSTR-3B is furnished, after the due date for furnishing GSTR-2—

  1. Part A of GSTR-3 is auto populated on the basis of information furnished through GSTR-1, GSTR-2 and based on other liabilities of preceding tax period. Part B of the GSTR-3 is electronically generated on the basis of the return in GSTR-3B furnished in respect of the tax period;
  2. the registered person can modify Part B of GSTR-3 based on the discrepancies, if any, between GSTR-3B and GSTR-3 and discharge his tax

2. Quarterly GST Returns by Registered Person paying Tax under Composition Scheme [Section 39(2)]

A registered person paying tax under the provisions of section 10 (i.e. composition scheme) shall, for each quarter or part thereof, furnish, in Form GSTR-4 in such manner as may be prescribed, a return electronically.

— of turnover in the State or Union territory.

— inward supplies of goods or services or both,

— tax payable and tax paid

within 18 days after the end of such quarter.

Form and manner of submission of Quarterly GST Returns by the Composition Supplier [Rule 62]

(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 rule 62(1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger.

(3) The return furnished under rule 62(l) shall include the—

(a) invoice wise inter-State and intra-State inward supplies received from registered and unregistered 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 rules 59, 60 and 61 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.

Explanation.—For the purposes of this sub-rule, it is hereby declared that 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.

Composition tax payers do not need to file any statement of outward or inward supplies. They have to file a quarterly return in Form GSTR-4 by the 18th of the month after the end of the quarter. Since they are not eligible for any input tax credit, there is no relevance of GSTR-2 for them and since the credit of tax paid under Composition Levy is not eligible, there is no relevance of GSTR-l for them. In their return, they have to declare summary details of their outward supplies along with the details of tax payment. They also have to give details of their purchases in their quarterly return itself, most of which will be auto populated.

3. Monthly GST Returns by Registered Person required to Deduct Tax at Source [Section 39(3)]

Every registered person required to deduct tax at source under the provisions of 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, for the month in which such deductions have been made within 10 days after the end of such month.

The details furnished by the deductor shall be made available electronically to each of the suppliers in Part C of FORM C3STR-2A and FORM-GSTR-4A on the common portal after the due date of filing of FORM GSTR.7.

4. Monthly GST Returns by Input Service Distributor [Section 39(4)]

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. Within 13 days after the end of such month.

5. Monthly GST Returns by Registered Non-Resident Taxable Person [Section 39(5)]

Every registered non-resident taxable person shall, for every
calendar month or part thereof, furnish a return in Form GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 20 days after the end of a calendar month or within 7 days after the last day of the period of registration specified under section 27(1), whichever is earlier.

6. Extension of time for furnishing the GST Returns [Section 39(6)]:

The Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the returns under this section for such class of registered persons as may be specified therein:

Provided that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commissioner.

7. Tax Due as per GST Returns to be paid latest by last date of furnishing GST Returns [Section 39(7)] :

Every registered person, who is required to furnish a return under section 39(1) or section 39(2) or section 39(3) or section 39(5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return.

8. GST Returns to be furnished compulsorily even if there is no supply during the tax period [Section 39(8)] :

Every registered person who is required to furnish a return under section 39(l) or section 39(2) shall furnish a return for every tax period whether or not any supplies of goods or services or both have been made during such tax period.

9. Rectification of omission or incorrect particulars in the GST Return furnished [Section 39(9)] :

Subject to the provisions of sections 37 and 3X, if any registered person after furnishing a return under section 39(1) or section 39(2) or section 39(3) or section 39(4) or section 39(5) discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, he shall rectify such omission or incorrect particulars in the return to be furnished for the month or quarter during which such omission or incorrect particulars arc noticed, subject to payment of interest under this Act:

Provided that no such rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing of return for the month of September or second quarter following the end of the financial year, or the actual date of furnishing of relevant annual return, whichever is earlier.

10. Furnishing of GST Returns not to be allowed if GST Returns of previous tax periods not furnished [Section 39(10)] :

A registered person shall not be allowed to furnish a return for a tax period if the return for any of the previous tax periods has not been furnished by him.

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