Author: admin_gst

Rule 80
Annual return
GST
Returns
Rule 80 of Central Goods and Services Tax Rules, 2017
4[80. Annual return.- (1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in FORM GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
5[(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022.]
7[(1B) Notwithstanding anything contain

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eturn referred to in sub-rule (1), on or before the thirty-first day of December following the end of such financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.]
6[(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022.]
8[(3B) Notwithstanding anything contained in sub-rule (3), for the financial year 2022-2023, the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the tenth day of January, 2024 for the registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu.]
 
 
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aying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B.
(3) Every registered person 1[other than those referred to in the proviso to sub-section (5) of section 35,] whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, elec

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Rule 79
Communication and rectification of discrepancy in details furnished by the e-commerce operator and the supplier (Omitted)
GST
Returns
Rule 79 of Central Goods and Services Tax Rules, 2017
79. 1[****]
 
 
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NOTES:-
1.  
Omitted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“79. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier.-
(1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronicall

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Rule 78
Matching of details furnished by the e-Commerce operator with the details furnished by the supplier
GST
Returns
Rule 78 of Central Goods and Services Tax Rules, 2017
78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.-
The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1 1[,

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Rule 77
Refund of interest paid on reclaim of reversals (Omitted)
GST
Returns
Rule 77 of Central Goods and Services Tax Rules, 2017
77. 1[****]
 
 
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NOTES:-
1. 
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“77. Refund of interest paid on reclaim of reversals.-
The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43

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Rule 76
Claim of reduction in output tax liability more than once (Omitted)
GST
Returns
Rule 76 of Central Goods and Services Tax Rules, 2017
76. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“76. Claim of reduction in output tax liability more than once.-
The duplication of claims for reduction in output tax liability in th

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Rule 75
Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (Omitted)
GST
Returns
Rule 75 of Central Goods and Services Tax Rules, 2017
1[****]
 
 
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NOTES:-
1.  
Omitted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.-
(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said secti

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ilable.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) rectification by the recipient means adding or correcting the details of an inward supply so as to match th

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Rule 74
Final acceptance of reduction in output tax liability and communication thereof (Omitted)
GST
Returns
Rule 74 of Central Goods and Services Tax Rules, 2017
74. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“74. Final acceptance of reduction in output tax liability and communication thereof.-
(1) The final accepta

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Rule 73
Matching of claim of reduction in the output tax liability (Omitted)
GST
Returns
Rule 73 of Central Goods and Services Tax Rules, 2017
73. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“73. Matching of claim of reduction in the output tax liability .-
The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:-
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipie

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Impact on Common Middle Class People
Query (Issue) Started By: – Karthik Ramanathan Dated:- 29-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
1.Whether the GST will be beneficial for the poor or middle class people ?
2. The Prices of Consumable items of common people may rise under GST and eating at restaurants will become costlier. Whether the State Govt. or Central Govt. will take responsibility for control of these price fluctuations which affect

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Rule 72
Claim of input tax credit on the same invoice more than once (Omitted)
GST
Returns
Rule 72 of Central Goods and Services Tax Rules, 2017
72. 1[****]
 
 
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NOTES:-
1.
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“72. Claim of input tax credit on the same invoice more than once.-
Duplication of claims of input tax credit in the details of inward supplies

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Rule 71
Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (Omitted)
GST
Returns
Rule 71 of Central Goods and Services Tax Rules, 2017
71. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“71. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit.-
(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of

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de available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient;
(ii) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply

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Rule 70
Final acceptance of input tax credit and communication thereof (Omitted)
GST
Returns
Rule 70 of Central Goods and Services Tax Rules, 2017
70. 1[****]
 
 
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NOTES:-
1.
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“70. Final acceptance of input tax credit and communication thereof.-
(1) The final acceptance of claim of input tax credit in respect of any t

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PROPER OFFICER
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 29-6-2017

Introduction
The GST Acts of Central as well States empowers the respective Governments to appoint officers as per requirement to administer the GST regime. In many of the provisions we may come across the term 'proper officer' to deal with such cases. Therefore we have to check in any action by the Department whether the action has been initiated by the proper officer. In some provisions we may see the expression 'deemed proper officer'. Rule 13 of 'Anti-Profiteering Rules,2017' which got the approval of the GST Council in its meeting held on 18.05.2017, provides that the Director General of Safeguards, or an officer authorized by him in this behalf shall be deemed to be the proper officer to exercise such power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing under section 70 and shall have the p

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ection 20 of IGST Act, 2017 and subject to section 5(2) of the said Act, the Board assigned the following officers, the functions as the proper officers in relation to various sections of the said Act or the rules made there under in relation to composition levy and registration-
* Assistant or Deputy Commissioners of Central Tax and Assistant or Deputy Directors of central taxare assigned as proper officers for the following functions-
Under Composition levy
* Under section 10(5) – this section provides that if the proper officer has reasons to believe that a taxable person has paid tax under section 5(1) despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 shall, mutatits mutandis apply for determination of tax and penalty;
* Rule 6 – Rule 6 of Central Goods and Services Tax Rules, 2017 deals with the procedure of validating

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r registration or 90 days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration.
The first proviso to section 27(1) provided that the proper officer may, on sufficient cause being shown by the said taxable person, extend the said period of 90 days by a further period not exceeding 90 days.
* Section 30 – Revocation of cancellation of registration – Section 30(1) provides that subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within 30 days from the date of service of the cancellation order. The proper officer may, in such manner and within such powers as may be prescribed, by order, either revoke cancellation of the registration or reject the application.
* Rule 23 – This rule

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* Before passing the order the proper officer shall issue a notice in Form GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation should not be rejected and the applicant shall furnish the reply within a period of 7 working days from the date of the service of the notice in Form GST REG – 24;
* On receipt of the information in clarification in Form GST REG – 24, the proper officer shall proceed to dispose of the applicationwithin a period of 30 days from the date of the receipt of such information or clarification from the applicant;
* Rule 25 – Physical verification of business premises in certain cases – This rule provides that where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in Form GST REG

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iculars as may be prescribed. The proper officer shall not reject the application for amendment in the registration without giving the person an opportunity of being heard;
* Section 29 – Cancellation of registration – The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where-
* the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other entity, demerged or otherwise disposed of; or
* there is any change in the constitution of the business; or
* the taxable person, other than the person registered under section 25(3), is no longer liable to be registered under section 22 or 24;
The proper officer may cancel the registration of a person from such date including any retrospective date, as he

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rescribes the procedure for issue of registration certificate. Rule 10(4) provides that every certificate of registration shall be digitally signed by the proper officer under the Act;
* Rule 12 – Grant of registration to persons required to deduct tax at source or to collect tax at source – This rule prescribes the procedure for the grant of registration to persons required to deduct tax at source or to collect tax at source, after due verification by the proper officer;
* Rule 16 – suo-motu registration – This rule prescribes the procedure for the proper officer to register a person who is liable to registration under this Act, on a temporary basis and issue an order in Form GST REG – 12;
* Rule 17 – Assignment of Unique Identity Number to certain special entities – This rule prescribes the procedure to grant UIN to a person who requires to obtain the same;
* Rule 19 – Amendment of registration – This rule prescribes the procedure by the procedure to amend the registration on

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Rule 69
Matching of claim of input tax credit (Omitted)
GST
Returns
Rule 69 of Central Goods and Services Tax Rules, 2017
69. 1[****]
 
 
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NOTES:-
1.  
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“69. 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) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of t

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Deleted……

Rule 68
Notice to non-filers of returns
GST
Returns
Rule 68 of Central Goods and Services Tax Rules, 2017
68. Notice to non-filers of returns.-
A notice in FORM GSTR-3A shall be issue

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GST – Rate of Tax on Goods and Services with Exemption, Reverse Charge, Concessional Rate etc.
Customs, DGFT & SEZ
Dated:- 29-6-2017

GST rates and General Exemptions
GST rates and General Exemptions – item wise
Rate Notifications – Effective Notifications
IGST – Rate of Tax, Exemption, Reverse Charge etc.
CGST – Rate of Tax, Exemption, Reverse Charge etc.
UT GST – Rate of Tax, Exemption, Reverse Charge etc.
Cess – Rates of Compensation Cess on Goods/ Services
In case of di

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Rule 67
Form and manner of submission of statement of supplies through an e-commerce operator
GST
Returns
Rule 67 of Central Goods and Services Tax Rules, 2017
67. 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) 4[The details of tax collected at source under sub-section (1) of section 52 furnished by

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Rule 66
Form and manner of submission of return by a person required to deduct tax at source
GST
Returns
Rule 66 of Central Goods and Services Tax Rules, 2017
66. 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 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 4[, on or before the tenth day of the month succeeding the calendar month,] 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 1[ded

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Rule 65
Form and manner of submission of return by an Input Service Distributor
GST
Returns
Rule 65 of Central Goods and Services Tax Rules, 2017
65. 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 cr

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Rule 64
Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India
GST
Returns
Rule 64 of Central Goods and Services Tax Rules, 2017
2[64. Form and manner of submission of return by persons providing online information and data base access or retrieval services and by persons supplying online money gaming from a place outside India to a person in India.- Every registered person either providing online money gaming from a place outside India to a person in India, or providing online information and data base access or retrieval services from a place outside India to a non-

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Rule 63
Form and manner of submission of return by non-resident taxable person.
GST
Returns
Rule 63 of Central Goods and Services Tax Rules, 2017
63. 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 inw

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Rule 62
Form and manner of submission of statement and return
GST
Returns
Rule 62 of Central Goods and Services Tax Rules, 2017
62. 2[Form and manner of submission of statement and return].-
(1) Every registered person 3[paying tax under section 10 11[****] shall-
(i) furnish a statement, every quarter or, as the case may be, part thereof, containing the details of payment of self-assessed tax in FORM GST CMP-08, till the 18th day of the month succeeding such quarter; and
(ii) furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4, till the thirtieth day of April following the end of such financial year,] electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
4[****]
15[Provided that the return in FORM GSTR-4 for a financial year from FY 2024-25 onwards shall be required to be furnished by the registered person till the thirtieth day of June following the end

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planation.- For the purposes of this sub-rule, it is hereby declared that the person shall not be eligible to avail 7[****] input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme 13[****].
(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 9[a statement in FORM GST CMP-08 for the period for which he has paid tax under the composition scheme till the 18th day of the month succeeding the quarter in which the date of withdrawal falls and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such withdrawal falls].
(6) 14[****]
 
 
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NOTES:-
1.
Inserted vide Notification No. 45/2017 – Central Tax dated 13-10-2017
2.
Substituted vide Notification No. 20/2019

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x dated 23-04-2019 before it was read as,
“return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount”
6.
Inserted vide Notification No. 20/2019 – Central Tax dated 23-04-2019
7.
Omitted vide Notification No. 20/2019 – Central Tax dated 23-04-2019 before it was read as, “of”
8.
Inserted vide Notification No. 20/2019 – Central Tax dated 23-04-2019
9.
Substituted vide Notification No. 20/2019 – Central Tax dated 23-04-2019 before it was read as,
“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”
10.
Inserted vide Notification No. 20/2019 – Central Tax dated 23-04-2019
11. 
Omitted vide NOTIFICATION NO. 82/2020-Central Tax dated 10-11-2020 before it was read

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tment of Revenue No. 02/2019- Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E), dated the 7th March, 2019]”
14. 
Omitted vide NOTIFICATION NO. 82/2020-Central Tax dated 10-11-2020 before it was read as
“10[(6) A registered person who ceases to avail the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019- Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E), dated the 7th March, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR – 4 for the said period till the thi

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Rule 61
Form and manner of furnishing of return
GST
Returns
Rule 61 of Central Goods and Services Tax Rules, 2017
6[61. Form and manner of furnishing of return.- (1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 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 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, as specified under –
(i) sub-section (1) of section 39, for each month, or part thereof, on or before the twentieth day of the month succeeding such month:
(ii) proviso to sub-section (1) of section 39, for each quarter, or part thereof, for the class of registered persons mentioned in column (2) of the Table given below, on or befor

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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 the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B.
(3) Every registered person required to furnish return, every quarter, under clause (ii) of sub-rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month:
Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be specified therein:
Provided further that any extension of time limit notified by the Commissioner of State tax or Union t

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e 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 and subject to such conditions as may be notified by the Commissioner.”
2.
Substituted vide Notification No. 22/2017 – Central Tax dated 17-08-2017 w.e.f. 01-07-2017 before it was read as, “specify that”
3.
Substituted vide Notification No. 49/2019 – Central Tax dated 09-10-2019  w.e.f. 01-07-2017 before it was read as,
“1[(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, the Commissioner may, by notification, 2[specify the manner and conditions subject to which the] return shall be furnished in FORM GSTR- 3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Com

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e electronic credit ledger of the registered person.]”
5. 
Inserted vide Notification No. 82/2020-Central Tax dated 10-11-2020
6. 
Substituted vide Notification No. 82/2020-Central Tax dated 10-11-2020 w.e.f. 01-01-2021 before it was read as,
“61. 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 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

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fication, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
Provided that where a return in FORM GSTR-3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR-3.]
4[****]
5[(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 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 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the twentieth day of the month succeeding such tax period:
Provided that for taxpayers having an aggregate turnover of up to five crore rupe

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Rule 60
Form and manner of ascertaining details of inward supplies
GST
Returns
Rule 60 of Central Goods and Services Tax Rules, 2017
1[60. Form and manner of ascertaining details of inward supplies.- (1)The details of outward supplies furnished by the supplier in FORM GSTR-1 3[or FORM GSTR-1A] or using the IFF 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, as the case may be.
(2) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal.
(3) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recip

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ax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of –
(i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of furnishing of FORM GSTR-1 for the month;
(ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-5 and details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 and details of outward supplies furnished by his supplier, required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1 or using the IFF, as the case may be,-
(a) for the first month of the

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(iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month.
(8) The Statement in FORM GSTR-2B for every month shall be made available to the registered person,-
(i) for the first and second month of a quarter, a day after the due date of furnishing of details of outward supplies for the said month, in the IFF by a registered person required to furnish return for every quarter under proviso to sub-section (1) of section 39, or in FORM GSTR-1 by a registered person, other than those required to furnish return for every quarter under proviso to sub-section (1) of section 39, whichever is later;
(ii) in the third month of the quarter, a day after the due date of furnishing of details of outward supplies for the said month, in FORM GSTR-1 by a registered person required to furnish return for every quar

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tion 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 63 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 re

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