GST – RETURN – Draft Rules 31-3-2017
GST
Dated:- 3-4-2017
GST – RETURN – Draft Rules 31-3-2017
\n=============
\nDocument 1
\n1.
\nChapter –
\nRETURNS
\nForm and manner of furnishing details of outward supplies
\nEvery registered person required to furnish the details of outward supplies of goods or
\nservices or both under section 37, shall furnish such details in FORM GSTR-1 electronically
\nthrough the Common Portal either directly or through a Facilitation Centre notified by
\nCommissioner.
\n(1)
\nThe details of outward supplies of goods or services or both furnished in FORM
\nGSTR-1 shall include inter-alia,-
\n(3)
\n(a) invoice wise details of all –
\n(i) inter-State and intra-State supplies made to registered persons;
\n(ii) inter-State supplies with invoice value more than two and a half lakh
\nrupees made to unregistered persons;
\n(b) consolidated details of all –
\n(i) intra-State supplies made to unregistered persons for each rate of tax; and
\n(ii) State wise inter-State supplies <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ard supplies = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ned person in Part D of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n R-3B, in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r these rules within twenty days after the end of a tax period or within seven days after = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n Part D of FORM GSTR-2A on the Common Portal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ient shall be finally accepted and made available electronically to the person making = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the same invoice more than once = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n accepted and made available electronically to the person = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tput tax liability more than once = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Communication and rectification of discrepancy in details furnished by the e- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is accounts audited as specified under sub-section (5) of section 35 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d in a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eard. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(10) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" GST – RETURN – Draft Rules 31-3-2017 GSTDated:- 3-4-2017GST – RETURN – Draft Rules 31-3-2017 ============= 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 … Continue reading “GST – RETURN – Draft Rules 31-3-2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3185","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3185"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3185\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nEvery registered person required to furnish the details of inward supplies of goods or
\nservices or both received during a tax period under sub-section (2) of section 38 shall, on the
\nbasis of details contained in Part A, Part B, Part C and Part D of FORM GSTR-2A,
\nprepare such details as specified in sub-section (1) of the said section and furnish the same in
\nFORM GSTR-2 electronically through the Common Portal, either directly or from a
\nFacilitation Centre notified by the Commissioner, after including therein details of such other
\ninward supplies, if any, required to be furnished under sub-section (2) of section 38.
\n(2) Every registered person shall furnish the details, if any, required under sub-section (5)
\nof section 38 electronically in FORM GSTR-2.
\n(3) The registered person shall specify the inward supplies in respect of which he is not
\neligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility
\ncan be determined at the i<\/p>\n
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\nFORM GSTR-2A electronically through the Common Portal and such taxable person may
\ninclude the same in FORM GSTR-2.
\n(8)
\nThe details of inward supplies of goods or services or both furnished in Form GSTR-2
\nshall include, inter-alia-
\n3.
\n(1)
\n(a) invoice wise details of all inter-State and intra-State supplies received from
\nregistered persons or unregistered persons;
\n(b) import of goods and services made; and
\n(c) debit and credit notes, if any, received from supplier.
\nForm and manner of submission of monthly return
\nEvery registered person, other than an Input Service Distributor or a non-resident
\ntaxable person or a person paying tax under section 10 or section 51 or, as the case may be,
\nunder section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM
\nGSTR-3 electronically through the Common Portal either directly or through a Facilitation
\nCentre notified by the Commissioner.
\n(2) Part A of the return under sub-rule (1) s<\/p>\n
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\nlieu of FORM GSTR-3, may be furnished in such manner as may be notified by the
\nCommissioner.
\n4.
\n(1)
\nForm and manner of submission of quarterly return by the composition supplier
\nEvery registered person paying tax under section 10 shall, after adding, correcting or
\ndeleting the details in FORM GSTR-4A, furnish a quarterly return in FORM GSTR-4
\nelectronically through the Common Portal, either directly or through a Facilitation Centre
\nnotified by the Commissioner.
\n(2)
\nEvery registered person furnishing the return under sub-rule (1) shall discharge his
\nliability towards tax, interest, penalty, fees or any other amount payable under the Act or
\nthese rules by debiting the electronic cash ledger.
\n(3) The return furnished under sub-rule (1) shall include, inter-alia:
\n(a) invoice wise inter-State and intra-State inward supplies received from registered
\nand un-registered persons;
\n(b) import of goods and services made;
\n(c) consolidated details of outward supplies made; <\/p>\n
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\nthe last day of the validity period of registration, whichever is earlier.
\n6.
\nForm and manner of submission of return by an Input Service Distributor
\nEvery Input Service Distributor shall, after adding, correcting or deleting the details
\ncontained in FORM GSTR-6A, furnish electronically a return in FORM GSTR-6,
\ncontaining the details of tax invoices on which credit has been received and those issued
\nunder section 20, through the Common Portal either directly or from a Facilitation Centre
\nnotified by the Commissioner.
\n7.
\nsource
\n(1)
\nForm and manner of submission of return by a person required to deduct tax at
\nEvery registered person required to deduct tax at source under section 51 shall furnish
\na return in FORM GSTR-7 electronically through the Common Portal either directly or from
\na Facilitation Centre notified by the Commissioner.
\n(2)
\nThe details furnished by the deductor under s<\/p>\n
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\nafter the due date of filing of FORM GSTR-8.
\n9.
\nNotice to non-filers of returns
\nA notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails
\nto furnish return under section 39 and section 45.
\n10.
\nMatching of claim of input tax credit
\nThe following details relating to the claim of input tax credit on inward supplies including
\nimports, provisionally allowed under section 41, shall be matched under section 42 after the
\ndue date for furnishing the return in FORM GSTR-3
\n(a)
\nGSTIN of the supplier;
\n(b)
\nGSTIN of the recipient;
\n(c)
\nInvoice\/ or debit note number;
\n(d)
\nInvoice\/ or debit note date;
\n(e)
\ntaxable value; and
\n(f)
\ntax amount:
\nProvided that where the time limit for furnishing FORM GSTR-1 specified under section 37
\nand FORM GSTR-2 specified under section 38 has been extended, the date of matching
\nrelating to claim of input tax credit shall also be extended accordingly.
\nExplanation 1.- The <\/p>\n
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\nsuch claim in FORM GST MIS – 1 through the Common Portal.
\n12.
\nCommunication and rectification of discrepancy in claim of input tax credit and
\nreversal of claim of input tax credit
\n(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified
\nin sub-section (3) of section 42 and the details of output tax liable to be added under sub-
\nsection (5) of the said section on account of continuation of such discrepancy shall be made
\navailable to the registered person making such claim electronically in FORM GST MIS -1
\nand to the supplier electronically in FORM GST MIS-2 through the Common Portal on or
\nbefore the last date of the month in which the matching has been carried out.
\n(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the statement of outward supplies to be furnished for the month in
\nwhich the dis<\/p>\n
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\nDuplication of claims of input tax credit in the details of inward supplies shall be
\ncommunicated to the registered person in FORM GST MIS – 1 electronically through the
\nCommon Portal.
\n14.
\nMatching of claim of reduction in the output tax liability
\nThe following details relating to the claim of reduction in output tax liability shall be matched
\nunder section 43 after the due date for furnishing the return in FORM GSTR-3 –
\n(a)
\nGSTIN of the supplier;
\n5
\n(b)
\nGSTIN of the recipient;
\n(c)
\ncredit note number;
\n(d)
\ncredit note date;
\n(e)
\ntaxable value; and
\n(f)
\ntax amount:
\nProvided that where the time limit for furnishing FORM GSTR-1 under section 37 and
\nFORM GSTR-2 under section 38 has been extended, the date of matching of claim of
\nreduction in the output tax liability shall be extended accordingly.
\nExplanation 1. The claim of reduction in output tax liability due to issuance of credit notes
\nin FORM GSTR-1 that were accepted by the recipien<\/p>\n
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\nmaking such claim in FORM GST MIS – 3 through the Common Portal.
\n16.
\nCommunication and rectification of discrepancy in reduction in output tax
\nliability and reversal of claim of reduction
\n(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section
\n(3) of section 43, and the details of output tax liability to be added under sub-section (5) of
\nthe said section on account of continuation of such discrepancy shall be made available to the
\nregistered person making such claim electronically in FORM GST MIS – 3 and the recipient
\nelectronically in FORM GST MIS – 4 through the Common Portal on or before the last date
\nof the month in which the matching has been carried out.
\n(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the statement of outward supplies to be furnished for the month in
\nwhich the discrepancy is made available.
\n(3)<\/p>\n
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\nDuplication of claims for reduction in output tax liability in the details of outward supplies
\nshall be communicated to the registered person in FORM GST MIS – 3 electronically
\nthrough the Common Portal.
\n18. Refund of interest paid on reclaim of reversals
\nThe interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section
\n43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be
\ncredited to his electronic cash ledger in FORM GST PMT-3 and the amount credited shall
\nbe available for payment of any future liability towards interest or the taxable person may
\nclaim refund of the amount under section 54.
\n19.
\nMatching of details furnished by the e-Commerce operator with the details
\nfurnished by the supplier
\nThe following details relating to the supplies made through an e-Commerce operator, as
\ndeclared in FORM GSTR-8, shall be matched with the corresponding details declared by the
\nsupplier i<\/p>\n
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\ncommerce operator and the supplier
\n(1) Any discrepancy in the details furnished by the operator and those declared by the
\nsupplier shall be made available to the supplier electronically in FORM GST MIS-5 and to
\nthe e-commerce portal electronically in FORM GST MIS-6 through the Common Portal on
\nor before the last date of the month in which the matching has been carried out.
\n(2)
\nA supplier to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the statement of outward supplies to be furnished for the month in
\nwhich the discrepancy is made available.
\n(3)
\nAn operator to whom any discrepancy is made available under sub-rule (1) may make
\nsuitable rectifications in the statement to be furnished for the month in which the discrepancy
\nis made available.
\n(4)
\nWhere the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to
\nthe extent of dis<\/p>\n
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\nand he shall furnish a copy of audited annual accounts and a reconciliation statement, duly
\ncertified, in FORM GSTR-9B, electronically through the Common Portal either directly or
\nthrough a Facilitation Centre notified by the Commissioner.
\n22.
\nFinal return
\nEvery registered person required to furnish a final return under section 45, shall furnish such
\nreturn electronically in FORM GSTR-10 through the Common Portal either directly or
\nthrough a Facilitation Centre notified by the Commissioner.
\n23.
\nDetails of inward supplies of persons having Unique Identity Number
\n(1)
\nEvery person, who has been issued a Unique Identity Number and claims refund of
\nthe taxes paid on his inward supplies, shall furnish the details of such supplies of taxable
\n\u00e2\u02c6\u017e
\ngoods or services or both in FORM GSTR-11 along with application for such refund claim
\neither directly or through a Facilitation Centre, notified by the Commission<\/p>\n
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\npost not lower in rank than that of a Group-B gazetted officer for a period of not less
\nthan two years; or
\nhe has passed:
\n(c)
\n(i)
\na graduate or postgraduate degree or its equivalent examination having
\na degree in Commerce, Law, Banking including Higher Auditing, or Business
\nAdministration or Business Management from any Indian University
\nestablished by any law for the time being in force; or
\n(ii)
\na degree examination of any Foreign University recognized by any
\nIndian University as equivalent to the degree examination mentioned in sub-
\nclause (i); or
\n(iii) any other examination notified by the Government for this purpose; or
\n(iv) any degree examination of an Indian University or of any Foreign
\nUniversity recognized by any Indian University as equivalent of the degree
\nexamination and has also passed any of the following examinations, namely.-
\n(a) final examination of the Institute of Chartered Accountants of
\nIndia; or
\n(b)
\nor
\n(c)
\nIndia.
\nfinal examination of <\/p>\n
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\n(5) Any person against whom an order under sub-rule (4) is made may, within thirty days
\nfrom the date of the order under sub-rule (4), appeal to the Commissioner against such order.
\n(6) A list of goods and services tax practitioner enrolled under sub-rule (1) shall be
\nmaintained on the Common Portal in FORM GST PCT -5 and the authorised officer may
\nmake such amendments to the list as may be necessary from time to time, by reason of any
\nchange of address or death or disqualification of any goods and services tax practitioner.
\n(7) Any registered person may, at his option, authorise a goods and services tax
\npractitioner on the Common Portal in FORM GST PCT -6 or, at any time, withdraw such
\nauthorisation in FORM GST PCT -7 and the goods and services tax practitioner so
\nauthorised shall be allowed to undertake such tasks as indicated in FORM GST PCT -6
\nduring the period of authorisation.
\n(8)
\nWhere a statement required to be furnished by a registered person has been furnis<\/p>\n
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\nAny registered person opting to furnish his return through a goods and services tax
\npractitioner shall-
\n10
\n10
\n(a)
\ngive his consent in FORM GST PCT -6 to any goods and services tax practitioner to
\nprepare and furnish his return; and
\n(b)
\nbefore confirming submission of any statement prepared by the goods and services tax
\npractitioner, ensure that the facts mentioned in the return are true and correct before
\nsignature.
\nThe goods and services tax practitioner shall-
\n(11)
\n(a)
\n25.
\n(1)
\n(b)
\nprepare the statements with due diligence; and
\naffix his digital signature on the statements prepared by him or electronically
\nverify using his credentials.
\nConditions for purposes of appearance
\nNo person shall be eligible to attend before any authority, as a goods and services tax
\npractitioner, in connection with any proceedings under the Act on behalf of any registered
\nperson or un-registered person unless his name has been entered in the list maintained under
\nsub-rule (6) <\/p>\n
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