GST – RETURN – Draft Rules 31-3-2017
GST
Dated:- 3-4-2017
GST – RETURN – Draft Rules 31-3-2017
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Document 1
1.
Chapter –
RETURNS
Form and manner of furnishing details of outward supplies
Every registered person required to furnish the details of outward supplies of goods or
services or both under section 37, shall furnish such details in FORM GSTR-1 electronically
through the Common Portal either directly or through a Facilitation Centre notified by
Commissioner.
(1)
The details of outward supplies of goods or services or both furnished in FORM
GSTR-1 shall include inter-alia,-
(3)
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to registered persons;
(ii) inter-State supplies with invoice value more than two and a half lakh
rupees made to unregistered persons;
(b) consolidated details of all –
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies
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ard supplies
Every registered person required to furnish the details of inward supplies of goods or
services or both received during a tax period under sub-section (2) of section 38 shall, on the
basis of details contained in Part A, Part B, Part C and Part D of FORM GSTR-2A,
prepare such details as specified in sub-section (1) of the said section and furnish the same in
FORM GSTR-2 electronically through the Common Portal, either directly or from a
Facilitation Centre notified by the Commissioner, after including therein details of such other
inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5)
of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not
eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility
can be determined at the i
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ned person in Part D of
FORM GSTR-2A electronically through the Common Portal and such taxable person may
include the same in FORM GSTR-2.
(8)
The details of inward supplies of goods or services or both furnished in Form GSTR-2
shall include, inter-alia-
3.
(1)
(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.
Form and manner of submission of monthly return
Every registered person, other than an Input Service Distributor or a non-resident
taxable person or a person paying tax under section 10 or section 51 or, as the case may be,
under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM
GSTR-3 electronically through the Common Portal either directly or through a Facilitation
Centre notified by the Commissioner.
(2) Part A of the return under sub-rule (1) s
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R-3B, in
lieu of FORM GSTR-3, may be furnished in such manner as may be notified by the
Commissioner.
4.
(1)
Form and manner of submission of quarterly return by the composition supplier
Every registered person paying tax under section 10 shall, after adding, correcting or
deleting the details in FORM GSTR-4A, furnish a quarterly return in FORM GSTR-4
electronically through the Common Portal, either directly or through a Facilitation Centre
notified by the Commissioner.
(2)
Every registered person furnishing the return under sub-rule (1) shall discharge his
liability towards tax, interest, penalty, fees or any other amount payable under the Act or
these rules by debiting the electronic cash ledger.
(3) The return furnished under sub-rule (1) shall include, inter-alia:
(a) invoice wise inter-State and intra-State inward supplies received from registered
and un-registered persons;
(b) import of goods and services made;
(c) consolidated details of outward supplies made;
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r these rules within twenty days after the end of a tax period or within seven days after
the last day of the validity period of registration, whichever is earlier.
6.
Form and manner of submission of return by an Input Service Distributor
Every Input Service Distributor shall, after adding, correcting or deleting the details
contained in FORM GSTR-6A, furnish electronically a return in FORM GSTR-6,
containing the details of tax invoices on which credit has been received and those issued
under section 20, through the Common Portal either directly or from a Facilitation Centre
notified by the Commissioner.
7.
source
(1)
Form and manner of submission of return by a person required to deduct tax at
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 s
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n Part D of FORM GSTR-2A on the Common Portal
after the due date of filing of FORM GSTR-8.
9.
Notice to non-filers of returns
A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails
to furnish return under section 39 and section 45.
10.
Matching of claim of input tax credit
The following details relating to the claim of input tax credit on inward supplies including
imports, provisionally allowed under section 41, shall be matched under section 42 after the
due date for furnishing the return in FORM GSTR-3
(a)
GSTIN of the supplier;
(b)
GSTIN of the recipient;
(c)
Invoice/ or debit note number;
(d)
Invoice/ or debit note date;
(e)
taxable value; and
(f)
tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37
and FORM GSTR-2 specified under section 38 has been extended, the date of matching
relating to claim of input tax credit shall also be extended accordingly.
Explanation 1.- The
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ient shall be finally accepted and made available electronically to the person making
such claim in FORM GST MIS – 1 through the Common Portal.
12.
Communication and rectification of discrepancy in claim of input tax credit and
reversal of claim of input tax credit
(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified
in sub-section (3) of section 42 and the details of output tax liable to be added under sub-
section (5) of the said section on account of continuation of such discrepancy shall be made
available to the registered person making such claim electronically in FORM GST MIS -1
and to the supplier electronically in FORM GST MIS-2 through the Common Portal on or
before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in
which the dis
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the same invoice more than once
Duplication of claims of input tax credit in the details of inward supplies shall be
communicated to the registered person in FORM GST MIS – 1 electronically through the
Common Portal.
14.
Matching of claim of reduction in the output tax liability
The following details relating to the claim of reduction in output tax liability shall be matched
under section 43 after the due date for furnishing the return in FORM GSTR-3 –
(a)
GSTIN of the supplier;
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(b)
GSTIN of the recipient;
(c)
credit note number;
(d)
credit note date;
(e)
taxable value; and
(f)
tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and
FORM GSTR-2 under section 38 has been extended, the date of matching of claim of
reduction in the output tax liability shall be extended accordingly.
Explanation 1. The claim of reduction in output tax liability due to issuance of credit notes
in FORM GSTR-1 that were accepted by the recipien
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accepted and made available electronically to the person
making such claim in FORM GST MIS – 3 through the Common Portal.
16.
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 section on account of continuation of such discrepancy shall be made available to the
registered person making such claim electronically in FORM GST MIS – 3 and the recipient
electronically in FORM GST MIS – 4 through the Common Portal on or before the last date
of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in
which the discrepancy is made available.
(3)
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tput tax liability more than once
Duplication of claims for reduction in output tax liability in the details of outward supplies
shall be communicated to the registered person in FORM GST MIS – 3 electronically
through the Common Portal.
18. 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 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be
credited to his electronic cash ledger in FORM GST PMT-3 and the amount credited shall
be available for payment of any future liability towards interest or the taxable person may
claim refund of the amount under section 54.
19.
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 i
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Communication and rectification of discrepancy in details furnished by the e-
commerce 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-5 and to
the e-commerce portal electronically in FORM GST MIS-6 through the Common Portal on
or before the last date of the month in which the matching has been carried out.
(2)
A supplier to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement of outward supplies to be furnished for the month in
which the discrepancy is made available.
(3)
An operator to whom any discrepancy is made available under sub-rule (1) may make
suitable rectifications in the statement to be furnished for the month in which the discrepancy
is made available.
(4)
Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to
the extent of dis
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is 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-9B, electronically through the Common Portal either directly or
through a Facilitation Centre notified by the Commissioner.
22.
Final return
Every registered person required to furnish a final return under section 45, shall furnish such
return electronically in FORM GSTR-10 through the Common Portal either directly or
through a Facilitation Centre notified by the Commissioner.
23.
Details of inward supplies of persons having Unique Identity Number
(1)
Every person, who has been issued a Unique Identity Number and claims refund of
the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable
∞
goods or services or both in FORM GSTR-11 along with application for such refund claim
either directly or through a Facilitation Centre, notified by the Commission
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d in a
post not lower in rank than that of a Group-B gazetted officer for a period of not less
than two years; or
he has passed:
(c)
(i)
a graduate or postgraduate degree or its equivalent examination having
a degree in Commerce, Law, Banking including Higher Auditing, or Business
Administration or Business Management from any Indian University
established by any law for the time being in force; or
(ii)
a degree examination of any Foreign University recognized by any
Indian University as equivalent to the degree examination mentioned in sub-
clause (i); or
(iii) any other examination notified by the Government for this purpose; or
(iv) any degree examination of an Indian University or of any Foreign
University recognized by any Indian University as equivalent of the degree
examination and has also passed any of the following examinations, namely.-
(a) final examination of the Institute of Chartered Accountants of
India; or
(b)
or
(c)
India.
final examination of
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eard.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days
from the date of the order under sub-rule (4), appeal to the Commissioner against such order.
(6) A list of goods and services tax practitioner enrolled under sub-rule (1) shall be
maintained on the Common Portal in FORM GST PCT -5 and the authorised officer may
make such amendments to the list as may be necessary from time to time, by reason of any
change of address or death or disqualification of any goods and services tax practitioner.
(7) Any registered person may, at his option, authorise a goods and services tax
practitioner on the Common Portal in FORM GST PCT -6 or, at any time, withdraw such
authorisation in FORM GST PCT -7 and the goods and services tax practitioner so
authorised shall be allowed to undertake such tasks as indicated in FORM GST PCT -6
during the period of authorisation.
(8)
Where a statement required to be furnished by a registered person has been furnis
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(10)
Any registered person opting to furnish his return through a goods and services tax
practitioner shall-
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(a)
give his consent in FORM GST PCT -6 to any goods and services tax practitioner to
prepare and furnish his return; and
(b)
before confirming submission of any statement prepared by the goods and services tax
practitioner, ensure that the facts mentioned in the return are true and correct before
signature.
The goods and services tax practitioner shall-
(11)
(a)
25.
(1)
(b)
prepare the statements with due diligence; and
affix his digital signature on the statements prepared by him or electronically
verify using his credentials.
Conditions for purposes of appearance
No person shall be eligible to attend before any authority, as a goods and services tax
practitioner, in connection with any proceedings under the Act on behalf of any registered
person or un-registered person unless his name has been entered in the list maintained under
sub-rule (6)
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