Question on Validation of Annual Return In Form GSTR-9 Under The Goods And Service Tax Act 2017

(CGST- SGST- AND IGST ACT)

INSISTING TO BRING INTO FORCE:

(1) Input Tax Credit Discrepancies Rectification FORM GST MIS-1, GST MIS-2

(2) Including for Furnishing Details of “ INWARD SUPPLY” in FORM GSTR-2 [under Section. 38(2)] ; Form GSTR1-A and

(3) “THE RETURN” in FORM GSTR-3 [ UNDER SEC.39(1) ]

NOTE:

(1) Please note that form GSTR 3-B is only a Summary Assessment return, implemented for time being until to remove the technical glitches.

(2) Form GSTR-1, GSTR-2 are not a return, on the other hand prescribed for furnishing details of outward supplies and inward supply respectively.

(3) Form GSTR-3 is the only “ Return” wherein we have to report

(a) Inward and outward supplies of goods or services or both,

(b) Input credit availed, tax payable, tax paid and such other particulars as may be prescribed.

(4) The CGST Section 42(2) read with rule 70(1) and 70(2) prescribed that Final acceptance of input tax credit for every tax period shall be communicated to the recipient on the common portal in form GST MIS-1, is so far not discharged by the authority.

Question Stands before YOU :-

1) Central Goods and Service Tax Act, sub section (3) of Section 42 read with CGST sub rule (1) of rule 71, restricted two condition that :

(a) Where the input tax credit claimed by a recipient of inward supply is in excess of tax declared by the supplier for the same supply (or)

(b) The outward supply is not declared by the supplier in his valid returns, such ITC discrepancy in respect of ANY TAX PERIOD shall be communicated to the recipient in form GST MIS-1 and to the Supplier in form GST MIS-2 . Let the GST Council has come forward to clarify whether such duty has been discharged by them for every tax period , whenever ITC discrepancy is faced by registered persons.

2) Without redress the input tax discrepancy described under Section 42(3),43(3) , if such input tax discrepancy fails to rectify by the supplier, the consequences were prescribed under42(5), 43(5) read with Section 39, how we can judge every monthly return process has been finalised.

3) The vital role under the GST Act is claim and avail the input tax credit. As on date, the ITC matching provision is postponed without fixing deadline and under such circumstances, if ITC mismatching discrepancy if any found at later date instead of matching at every tax period , and authority demand the input tax credit discrepancy amount from a recipient at a later stage is a valid one?

4) Without completing the procedure by the authority, including redress for the ITC mismatching discrepancy found in any tax period, instead, fixing a date, for filing Annual Return for 2017-18 is a valid one?

5) The “Final Acceptance of input tax credit claim and communication thereof”, procedure is prescribed under sub-Section (2) of Section 42 read with sub rule (1) and (2) of rule 70. For the assessment year 2017-18 before filing the Annual return in form GSTR-9, such procedures is whether followed on the common portal or not? And whether is available electronically to the person making such claim in FORM GST MIS-1 through the common portal ?

Reference : Notification No. 44/2018 – Central Tax dt 10th September, 2018

PARA (2) :

2. The time limit for furnishingthe details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.

[F. No. 349/58/2017-GST (Pt.)]

When the Recipient is held responsible for his Input tax Claims ?:-

1. If The Recipient is “Regular” category person , availing Input tax credit, the CGST Act and Rules provides so many Communication procedures and facilities, on the GST common portal itself for matching ITC.

(a) Whenever ITC discrepancies found between the Recipient and Supplier, it shall be communicated on the GST Common portal , to both such persons in such manner as may be prescribed.

(b) But within the time limit, which is not rectified by the supplier in his valid return for the month in which discrepancy is communicated shall be added to the output tax liability of the recipient in such manner as may be prescribed.

(c) For Removing Tax Discrepancies between the Recipient and Supplier the CGST Act which provides Sections and Rules for it and Form GST MIS-1 and GST MIS-2 were prescribed under Section 42 ,43 read with Rule 70 ,71.

(d) On the GST Common portal, for the purpose of matching input tax credit amount with the supplier’s valid return, the form GST MIS-1 and MIS-2is so far not published and its operative function also not available as on date on the GST Common portal.

(e) For matching the input tax credit by the recipient with the supplier’s valid return, the basic Forms GSTR-2 and GSTR 1-A, prescribed for verification, validation, modification and to add the Tax elements is also deferred without fixing a deadline.

(f) Due to Delay in bring into force the form GSTR-2, GSTR 1-A , GST MIS-1 and GST MIS-2 the recipient may lose chances of rectification of ITC discrepancies with the Supplier’s valid return because of long interval .

(g) On the GST Common portal the Reconciliation statement between the form GSTR3-B and form GSTR2-A is available to all the registered persons those who claimed the input tax credit, but in many case shows input tax discrepancies.

(h) Seek the GST Council recommend for implementation of, the communication form GSTR-2 and form GSTR 1-A between the recipient and supplier. And for matching the input tax credit amount claim by recipient with the supplier’s valid return, facilitate the Form GST MIS-01 and MIS-2 on the GST Common portal and bring into force.

(i) Request the GST Council , recommend, to stay the Annual Return in form GSTR-9 until the Input tax discrepancies are rectified on the GST Common portal as provided in the CGST Act and Rule.

Chronological order :

Filing the different kinds of returns were prescribed in chronological order under the CGST Act, Section 37 to Section.48.

[Note:- Tax period: CGST Section 2(106) defines ‘means the period for which the return is required to be furnished.]

A) For every registered person (other than an Input Service Distributor, a non- resident taxable person and a person paying tax under the provision of Section-10 or Section 51 or Section 52)

Form No. Form pres-cribed under CGST Section Form pres-cribed under CGST Rule Heads (Purpose Of Filing Returns) Time Framed To Furnish The Return

 

Prescribed under which Section Prescribed under which Rule Return to be furnished between the date
GSTR-1 37 (1) 59(1) 1. Furnishing details of outward Supplies

2. [Rule 59(4)] Form GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him in form GSTR 1-A.

37 (1) 1. On or before the 10th of month succeeding the said tax period.

2. But not allowed to furnish the details from 10th to 15th day of month succeeding the tax period

GSTR 2-A 37(1) 59(3) Details of Auto draft Supplies

1. See Rule 59(3)

Details of Outward Supplies Furnished by the supplier shall be made available electronically to the concerned registered person (recipients) in part-A of Form GSTR 2-A.

2) See Section 38(1): Every registered person …..Shall verify, Validate, modify or delete, if required, the details of outward supplies and credit or debit notes communicated under sub section (1) of Section 37…

to prepare the details of his inward supplies and credit or debit notes and may include therein, the details of inward supplies and credit or debit notes received by him in respect of such supplies

That Have Not Been Declared By The Supplier Under Sub Section (1) Of Section 37”.

37 (1)…….such details shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed. ( no time details available under CGST Act/ Rule against the Promise made under Section 37 (1) …to the recipient of the said supplies Within Such Time And In Such Manner As May Be Prescribed.
GSTR-2

 

38(2) 60(1) and 60 (2) Furnishing details of Inward Supplies persons required to furnish the details under Section 38(2) and Section 38(5). 38 (2) After 10th but on or before the 15th day of the month succeeding the tax period in such form and manner as may be prescribed.

 

GSTR 1-A 38(3) and 37(2) 59(4) RULE 59(4)The details of inward supplies Added, Corrected or Deleted by the Recipient in his form GSTR-2 under Section 38 shall be made available to the supplier electronically in Form GSTR 1-A through the Common portal 37 (2) On or before the 17th day but not before 15th day
GSTR-3/ GSTR-3B 39(1) 61(1),

61(5) and 61 (6)

Furnishing details 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 for every calendar month or part thereof 39 (1) On or before 20th of the month succeeding such calendar month or part thereof.

B) For Matching, Reversal and reclaim of input tax credit:

“ Section 42(3) , 42(5) and 42(8)” :

Prescribed Form No. Form presc-ribed under CGST Section Form prescr-ibed under CGST Rule Heads (Purpose Of Communication) Time Framed For Communication
Prescribed under which Section Prescribed under which RULE DATE of Commun-ication
GST MIS-1 42 (2) 70 (1) AND

s.70 (2)

Final Acceptance Of Input tax Credit.

Where the Input tax credit in respect of invoices or debit notes relating to inward supply That Match With The Details Of Corresponding Outward Supply or with the IGST paid under section 3 of the Customs Tariff Act 1975 in respect of goods imported by him shall be finally accepted and such acceptance shall be communicated in such manner as may be prescribed. TO THE Recipient

42(3) Rule 71(1) Where The input tax credit claimed by a Recipient in respect of an inward supply is in excess of Tax Declared by the Supplier for the SAME SUPPLY (or)

The Outward Supply Is Not Declared By The Supplier In His Valid Returns The Discrepancy Shall Be Communicated To Both Such Parties In Such Manner As May Be Prescribed.

See Rule 71(1)

Any Discrepancy in the claim of ITC in respect of any tax period, specified in sub section (3) of Section 42 and the details of output 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 Recipient making such claim electronically in Form GST MIS-1 and to the Supplier in form GST MIS-2 through the Common portal

71

(1)

Commun-ication :

On or before the Last date of the month in which the matching has been carried out

42(5) 71 (4) Section 42(5) : The amount in respect of which any discrepancy is communicated under sub section (3) and which is not rectified by the supplier in his valid return for the month in which discrepancy is communicated shall be ADDED TO THE OUTPUT TAX LIABILITY OF THE RECIPIENT, in such manner as may be prescribed, in his return “ for the month succeeding the month in which the discrepancy is communicated.

RULE 71(4) :

Under Rule 71 (1) and 71(2) provides that Supplier and Recipient may make suitable rectification in statement of outward supplies and Inward supplies respectively, to be furnished for the month in which the discrepancy is made available

OUTPUT TAX LIABILITY UNDER

RULE 71 (4) : An amount to the extent of discrepancy shall be added to the output 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.

44(1) and 44(2) 80 ANNUAL RETURN:

every registered person (other than an Input Service Distributor, and a person paying tax under the provision of Section 51 or Section 52, a casual taxable person and a non- resident taxable person ) Shall furnish an Annual Return for every financial year electronically in such form and manner as may be prescribed

44 (1) On or before the 31st Day of December following the end of such financial year:

NOTE: As per notification No. the last date for filing the Annual Return in form GSTR-9 has been extended to 31.08.2019.

For the purpose of matching the Input tax credit claim by the recipient with the suppliers details, and facilitate to rectify the input tax discrepancies between the two, the Act provides and takes certain communication duty on the common GST portal, between such persons. For this purpose,under the following sections the text – “Communicated” has been prescribed :-

Section 37(1); Section 37(2); Section 38(1) ; Section 38(3); Section 38(4); Section 42(2); Section 42(3); Section 42(4); Section 42(5); Section 42(6); Section 43(2); Section 43(3); Section 43(4); Section 43(5); Section 43(6); Section 43(9) and Section 43(10).

PART-A

First we will study the meaning ‘ Common portal’ under the GST Act and what are the provisions were described under the GST Act/ Rule, for declaring the outward supplies by the suppliers and inward supplies by the recipient and under the GST common portal, what are the duties and rights were prescribed to the Suppliers and Recipients for matching and availing input tax credit ; how the GST common portal will play ITC matching communication role between both supplier and recipient.

So, there are certain electronic communication forms namely form GSTR-1, GSTR2-A, GSTR-2, GSTR 1-A, form GST MIS-01, form GST MIS-02 and form GSTR-3 were prescribed under CGST Rule 2017. And finally the CGST Section 42 (3), 42(5) and Section 43(5) read with CGST Rule 71 (4) were very clearly disclosed that if the ITC discrepancies communicated on the GST common portal were not rectified by the supplier in his valid return for the month in which discrepancy is communicated shall be added to the output liability of the recipient .

Common portal:

CGST Section 2 (26) defines “common portal” means the common goods and services tax electronic portal referred to in section 146

Section 146 reproduced:

The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed.”

CGST RULE : 70 ( Final acceptance of input tax credit and communication thereof.-)

1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal.

(2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal

RULE 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 the said section on account of continuation of such discrepancy, shall be made available to the recipient 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 discrepancy is made available.

(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies 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 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.

CGST Act Section 42 (2) :

The claim of input tax credit in respect of invoices or debit notes relating to inward supply that match with the details of corresponding outward supply or with the integrated goods and services tax paid under section 3 of the Customs Tariff Act, 1975 in respect of goods imported by him shall be finally accepted and such acceptance shall be communicated, in such manner as may be prescribed, to the recipient.

CGST Act Section : 42 (3) : Where the input tax credit claimed by a recipient in respect of an inward supply is in excess of the tax declared by the supplier for the same supply or the outward supply is not declared by the supplier in his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed.

CGST ActSection 42 (5) : (Matching, reversal and reclaim of input tax credit.)

Sub section (5): The amount in respect of which any discrepancy is communicated under sub-section (3) and which is not rectified by the supplier in his valid return for the month in which discrepancy is communicated shall be added to the output tax liability of the recipient, in such manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communicated

CGST Section 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 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 37and 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.- For the purposes of this rule, it is hereby declared that –

(i) 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;

(ii)The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier.

PART-B

FEATURES AND PROCEDURES OF THE FOLLOWING RETURNS:

1) Form GSTR -1 : ( form prescribed under Rule 59(1):

(a) This form is relevant for furnishing details of outward supplies of goods or services.

(b) Every registered person shall be required to submit details of outward supplies in Form GSTR-1 electronically through the common portal except for the following registered person:

(i) Input Service Distributor

(ii) Non- Resident Taxable person

(iii) Person paying tax under Section 10

(iv) Person required to deduct tax at source prescribed under Section 51

(v) Person required to collect tax at source prescribed under Section 52

(vi) person referred to in Section 14 of the Integrated Goods and Service tax ( IGST ) Act 2017 i.e. person supplying OIDAR services to non taxable on line recipient from the territory of India.

2) Form GSTR 2-A [ form prescribed under Rule 60(1) ]

(a) Details of Auto Drafted supplies are reflected in this form. These auto drafted supplies are prepared on the basis of Form GSTR-1, GSTR-5, GSTR-6, GSTR-7 and GSTR-8.

(b) The return form in GSTR would be auto populated from the details submitted by outward supplier in form GSTR-1. The details would be communicated to the recipient in part-A , part-B and Part-C of GSTR 2-A.

(c ) Recipient shall be required to perform actions as listed below on details submitted and communicated to them:

  • Verify
  • Validate
  • Modify
  • Or if require delete

Once the above actions are performed, GSTR-2 of the recipient of the supply would be prepared.

d) The Recipient of the supply can include details of the inward supplies and Credit/ Debit note received by him in respect of such supplies that have not been declared by the outward supplier in his GSTR-1.

(3) Form GSTR-2 : [ Form prescribed under Rule 60(1)]

a) This form is relevant for furnishing details of Inward supplies of goods or services.

(b) Every registered person shall be required to submit details of inward supplies in Form GSTR-2 electronically through the common portal except for the following registered person:

(i) Input Service Distributor

(ii) Non- Resident Taxable person

(iii) Person paying tax under Section 10

(iv) Person required to deduct tax at source prescribed under Section 51

(v) Person required to collect tax at source prescribed under Section 52

(vi) person referred to in Section 14 of the Integrated Goods and Service tax ( IGST ) Act 2017 i.e. person supplying OIDAR services to non taxable on line recipient from the territory of India.

C) Rule 60 provides that 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 2-A, 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.

(c)

(i) Invoice level inward information, rate wise pertaining to the tax period reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto populated details received in GSTR-2A;

(ii) The recipient tax payer has the following option to act on the auto populated information:

*Accept

*Reject

* Modify ( if information provided by supplier is incorrect), or

*Keep the transaction pending for action (if goods or services have not been received).

(iii) The recipient tax payer can also add invoices ( not uploaded by the counterparty supplier) if he is in possession of invoices and have received the goods or services.

(4) FORM GSTR1-A : [ form prescribed under Rule 59(4)

(i) Details of Auto Drafted supplies are reflected in this form. These auto Drafted supplies are prepared on the basis of Form GSTR-2, GSTR-4 and GSTR-6.

(ii) Rule 59(4) provides that 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 1-A through the “common portal”.

(iii) Supplier may either accept or reject the modifications made by recipient and form GSTR-1 furnished earlier by the supplier shall Stand amended to the extent of modifications accepted by him.

(5) FORM GSTR-3 :[ form prescribed under Rule 61(1) ]

(i) Form GSTR-3 consists of two parts namely Part-A and Part-B.

(ii) Rule 61(1) provides that every registered person other than a person referred to Section 14 of the IGST 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 facilitation centre Notified by the commissioner.

iii) Rule 61(2) provides that 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.

(iv) Rule 61(3) provides that 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 the provisions of this chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in part-B of the return in form GSTR-3.

(v) Rule 61(5) provides that where the time limit for furnishing the 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, specify the manner and conditions subject to which the return shall be furnished in form GSTR 3-B electronically through the common portal, either directly or through a facilitation centre notified by the commissioner.

(vi) Rule 61(6)provides that where a return in form GSTR-3B has been furnished after the due date for furnishing of details in form GSTR-2-

(a) Part A of the return in form GSTR-3 shall be electronically generated on the basis of information furnished through form GSTR1, form GSTR-2 and based on other liabilities of preceding tax periods and part-B of the said return shall be electronically generated on the basis of the return in form GSTR-3B furnished in respect of the tax period.

(b) The registered person shall modify part-B of the return in form GSTR-3 based on the discrepancies if any between the return in form GSTR-3B and the return in form GSTR-3 and discharge his tax and other liabilities if any;

(c) Where the amount of input tax credit in form GSTR-3 exceeds the amount of input tax in terms of form GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.

(6) Form GST MIS – 1 : [ see rule 70(1) ]

(i) For final acceptance of input tax credit and communication thereof Rule 70(1) provides that the final acceptance of claim of input tax credit in Respect of any tax period, specified in sub section (2) of section 42 shall be made available electronically to the registered person making such claim in form GST MIS-1 through the Common portal .

(ii) The claim of input credit in respect of any tax period which had been “:Communicated” as “ MISMATCHED “ but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the registered person making such claim in form GST MIS-1 through the common portal

(7) Form GST MIS – 2 : [ see rule 71(1) ]

(i)For the purpose of Communication and rectification of discrepancy in claim of Input tax credit and reversal of claim of input tax credit Rule 71(1) provides that 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 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 recipient 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.

(ii) Rule 71(2) provides that a supplier to whom any discrepancy is made available under sub rule (1) may make suitable rectification in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.

iii) Rule 71(3) prescribed that a recipient to whom any discrepancy is made available under sub rule (1) may make suitable rectification in the statement of inward supplies to be furnished for the month in which the discrepancy is made available.

(iv) Finally Rule 71(4) for the purpose of claiming input tax credit restrict the burden lies on the recipient that “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 declared by the supplier.

PART-C

CGST Act Sections and Rules were framed systematically , so before we come to refer the Annual Return prescribed under CGST Section 44 we shall refer Section 41 to 43 with its relevant Rules. More particularly to cover this sections the CGST Rules were insisting the necessary of the Form GST MIS -1 and MIS-2, but unfortunately such forms were not prescribed and not available in the GST Common portal to go head i.e. filing the Annual return in form GSTR-9.

Provisional self assessment: section 41

(1) Every registered person shall, subject to such conditions and restrictions as may be prescribed, be entitled to take the credit of eligible input tax, as self-assessed, in his return and such amount shall be credited on a provisional basis to his electronic credit ledger.

(2) The credit referred to in sub-section (1) shall be utilised only for payment of self assessed output tax as per the return referred to in the said sub-section.

Section 42 : (Matching, reversal and reclaim of input tax credit.)

(1) The details of every inward supply furnished by a registered person (hereafter in this section referred to as the “recipient”) for a tax period shall, in such manner and within such time as may be prescribed, be matched––

(a) with the corresponding details of outward supply furnished by the corresponding registered person (hereafter in this section referred to as the “supplier”) in his valid return for the same tax period or any preceding tax period;

b) with the integrated goods and services tax paid under section 3 of the Customs Tariff Act, 1975 in respect of goods imported by him; and

c) for duplication of claims of input tax credit.

(2) The claim of input tax credit in respect of invoices or debit notes relating to inward supply that match with the details of corresponding outward supply or with the integrated goods and services tax paid under section 3 of the Customs Tariff Act, 1975 in respect of goods imported by him shall be finally accepted and such acceptance shall be communicated, in such manner as may be prescribed, to the recipient.

(3) Where the input tax credit claimed by a recipient in respect of an inward supply is in excess of the tax declared by the supplier for the same supply or the outward supply is not declared by the supplier in his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed.

[ RULE 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 the said section on account of continuation of such discrepancy, shall be made available to the recipient 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.]

(4) The duplication of claims of input tax credit shall be communicated to the recipient in such manner as may be prescribed.

(5) The amount in respect of which any discrepancy is communicated under sub-section (3) and which is not rectified by the supplier in his valid return for the month in which discrepancy is communicated shall be added to the output tax liability of the recipient, in such manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communicated. [ Rule 71:

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) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies 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 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 declared by the supplier]

(6) The amount claimed as input tax credit that is found to be in excess on account of duplication of claims shall be added to the output tax liability of the recipient in his return for the month in which the duplication is communicated.

(7) The recipient shall be eligible to reduce, from his output tax liability, the amount added under sub-section (5), if the supplier declares the details of the invoice or debit note in his valid return within the time specified in sub-section (9) of section 39.

(8) A recipient in whose output tax liability any amount has been added under sub-section (5) or sub-section (6), shall be liable to pay interest at the rate specified under sub-section (1) of section 50 on the amount so added from the date of availing of credit till the corresponding additions are made under the said sub-sections.

(9) Where any reduction in output tax liability is accepted under sub-section (7), the interest paid under sub-section (8) shall be refunded to the recipient by crediting the amount in the corresponding head of his electronic cash ledger in such manner as may be prescribed:

Provided that the amount of interest to be credited in any case shall not exceed the amount of interest paid by the supplier.

(10) The amount reduced from the output tax liability in contravention of the

provisions of sub-section (7) shall be added to the output tax liability of the recipient in his return for the month in which such contravention takes place and such recipient shall be liable to pay interest on the amount so added at the rate specified in sub-section (3) of section 50

Section 43 : (Matching, reversal and reclaim of reduction in output tax liability.)

(1) The details of every credit note relating to outward supply furnished bya registered person (hereafter in this section referred to as the “supplier”) for a tax period shall, in such manner and within such time as may be prescribed, be matched––

(a) with the corresponding reduction in the claim for input tax credit by the corresponding registered person (hereafter in this section referred to as the “recipient”) in his valid return for the same tax period or any subsequent tax period; and

(b) for duplication of claims for reduction in output tax liability.

(2) The claim for reduction in output tax liability by the supplier that matches with the corresponding reduction in the claim for input tax credit by the recipient shall be finally accepted and communicated, in such manner as may be prescribed, to the supplier.

(3) Where the reduction of output tax liability in respect of outward supplies exceeds the corresponding reduction in the claim for input tax credit or the corresponding credit note is not declared by the recipient in his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed.

(4) The duplication of claims for reduction in output tax liability shall be communicated to the supplier in such manner as may be prescribed.

(5) The amount in respect of which any discrepancy is communicated under sub-section (3) and which is not rectified by the recipient in his valid return for the month in which discrepancy is communicated shall be added to the output tax liability of the supplier, in such manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communicated.

(6) The amount in respect of any reduction in output tax liability that is found to be on account of duplication of claims shall be added to the output tax liability of the supplier in his return for the month in which such duplication is communicated.

(7) The supplier shall be eligible to reduce, from his output tax liability, the amount added under sub-section (5) if the recipient declares the details of the credit note in his valid return within the time specified in sub-section (9) of section 39.

(8) A supplier in whose output tax liability any amount has been added under sub-section (5) or sub-section (6), shall be liable to pay interest at the rate specified under sub-section (1) of section 50 in respect of the amount so added from the date of such claim for reduction in the output tax liability till the corresponding additions are made under the said sub-sections.

(9) Where any reduction in output tax liability is accepted under sub-section (7), the interest paid under sub-section (8) shall be refunded to the supplier by crediting the amount in the corresponding head of his electronic cash ledger in such manner as may be prescribed:

Provided that the amount of interest to be credited in any case shall not exceed the amount of interest paid by the recipient.

(10) The amount reduced from output tax liability in contravention of the provisions of sub-section (7) shall be added to the output tax liability of the supplier in his return for the month in which such contravention takes place and such supplier shall be liable to pay interest on the amount so added at the rate specified in sub-section (3) of section 50.

Section 37: (Furnishing details of outward supplies).

(1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically, in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed: RULE 59. Form and manner of furnishing details of outward supplies.-

[RULE 59: (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.]

Provided that the registered person shall not be allowed to furnish the details of outward supplies during the period from the eleventh day to the fifteenth day of the month succeeding the tax period:

Provided further that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein:

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

(2) Every registered person who has been communicated the details under sub-section (3) of section 38 or the details pertaining to inward supplies of Input Service Distributor under sub-section (4) of section 38, shall either accept or reject the details so communicated, on or before the seventeenth day, but not before the fifteenth day, of the month succeeding the tax period and the details furnished by him under sub-section (1) shall stand amended accordingly.

[RULE 59 (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) Any registered person, who has furnished the details under sub-section (1) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period:

CGST RULE 85. Electronic Liability Register

(2) The electronic liability register of the person shall be debited by-

(a) …………(b) ………

(c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or

Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.

Explanation.––For the purposes of this Chapter, the expression “details of outward supplies” shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period.

Section 38: (Furnishing details of inward supplies.)

1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52, shall verify, validate, modify or delete, if required, the details relating to outward supplies and credit or debit notes communicated under sub-section (1) of section 37 to prepare the details of his inward supplies and credit or debit notes and may include therein, the details of inward supplies and credit or debit notes received by him in respect of such supplies that have not been declared by the supplier under sub-section (1) of section 37.

[RULE59(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.]

2) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically, the details of inward supplies of taxable goods or services or both, including inward supplies of goods or services or both on which the tax is payable on reverse charge basis under this Act and inward supplies of goods or services or both taxable under the Integrated Goods and Services Tax Act or on which integrated goods and services tax is payable under section 3 of the Customs Tariff Act, 1975, and credit or debit notes received in respect of such supplies during a tax period after the tenth day but on or before the fifteenth day of the month succeeding the tax period in such form and manner as may be prescribed:

[RULE 60(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 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.]

Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details 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 Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.

(3) The details of supplies modified, deleted or included by the recipient and furnished under sub-section (2) shall be communicated to the supplier Concerned in such manner and within such time as may be prescribed.

(4) The details of supplies modified, deleted or included by the recipient in the return furnished under sub-section (2) or sub-section (4) of section 39 shall be communicated to the supplier concerned in such manner and within such time as may be prescribed.

(5) Any registered person, who has furnished the details under sub-section (2) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in the tax period during which such error or omission is noticed in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period:

[RULE 60(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2]

Provided that no rectification of error or omission in respect of the details furnished under sub-section (2) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.

Section 39. (Furnishing of returns.)

(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, in such form and 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 twentieth day of the month succeeding such calendar month or part thereof.

[RULE 61:

(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 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 the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part Bof the return in FORM GSTR-3]

(2) A registered person paying tax under the provisions of section 10 shall, for each quarter or part thereof, furnish, in such form and 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 eighteen days after the end of such quarter.]

(3) Every registered person required to deduct tax at source under the provisions of section 51 shall furnish, in such form and manner as may be prescribed, a return, electronically, for the month in which such deductions have been made within ten days after the end of such month.

(4) Every taxable person registered as an Input Service Distributor shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within thirteen days after the end of such month.

(5) Every registered non-resident taxable person shall, for every calendar month or part thereof, furnish, in such form and manner as may be prescribed, a return, electronically, within twenty days after the end of a calendar month or within even days after the last day of the period of registration specified under sub-section (1) of section 27, whichever is earlier.

(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) Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (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) Every registered person who is required to furnish a return under sub-section (1) or sub-section (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) Subject to the provisions of sections 37 and 38, if any registered person after furnishing a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (4) or sub-section (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 are 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) 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.

RULE 59. 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.

4) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the–

(a) invoice wise details of all –

(i) inter-State and intra-State supplies made to the registered persons; and

(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the 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.

5) 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.

RULE 60. Form and manner of furnishing details of inward supplies.-

6) 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 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 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 return in FORM GSTR-6 under rule 65 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 the-

(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.

RULE 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 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 the provisions of this Chapter 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, the Commissioner may, by notification, [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 Commissioner.

(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2

(a) Part A of the return in FORM GSTR-3 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 and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;

(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;

(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.

RULE 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 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 37and 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.- For the purposes of this rule, it is hereby declared that –

(i) 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;

(ii)The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier.

RULE 70. (Final acceptance of input tax credit and communication thereof.-)

(1)The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the common portal.

(2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.

RULE 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 the said section on account of continuation of such discrepancy, shall be made available to the recipient 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 discrepancy is made available.

3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies 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 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 declared by the supplier

4) 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.

5) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies 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 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 declared by the supplier.

RULE72. 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 shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.

RULE 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 recipient;

(c) credit note number;

(d) credit note date; and

(e) tax amount:

Provided that where the time limit for furnishing FORM GSTR-1 under section 37and 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:

Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein.

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

(i) the claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a valid return.

ii) the claim of reduction in the output tax liability shall be considered as matched where the amount of output tax liability after taking into account the reduction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return.

74. Final acceptance of reduction in output tax liability and communication thereof.-

(1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.

(2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.

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 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 the recipient 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 discrepancy is made available.

(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies 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 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;

rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.

76. Claim of reduction in output tax liability more than once.-The 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-1 electronically through the common portal.

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 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-05 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.

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,

(a) State of place of supply; and

(b) net taxable value:

Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly.

Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein.

79. 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-3 and to the e-commerce operator electronically in FORM GST MIS–4 on 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 discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS–3.

PART-I

UNDER THE FOLLOWING NOTIFICATIONS THE DATE OF FILING OUTWARD SUPPLY DETAILS IN FORM GSTR -3 WAS EXTENDED.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

(Central Board of Excise and Customs)

Notification No. 20/2017 – Central Tax

New Delhi, 08th August, 2017

 

G.S.R. …..(E).—In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return under sub-section (1) of section 39 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Serial Number Month Time period for filing of details in FORM GSTR-3
(1) (2) (3)
1. July, 2017 11th to 15th September, 2017
2. August, 2017 26th to 30th September, 2017.

2. This notification shall come into force with effect from the 8th day of August, 2017.

[F. No.349 /74 /2017-GST(Pt.)]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India


PRESS RELEASE:

1)

PRESS RELEASE

6th October, 2017

Recommendations made by the GST Council in the 22nd meeting at New Delhi on 6th October, 2017

GST package for Small Units

The GST Council, in its 22nd meeting held at New Delhi on 6th October 2017, has recommended the following facilitative changes to ease the burden of compliance on small and medium businesses:

Composition Scheme

1. The composition scheme shall be made available to taxpayers having annual aggregate turnover of up to Rs. 1 crore as compared to the current turnover threshold of Rs. 75 lacs. This threshold of turnover for special category States, except Jammu & Kashmir and Uttarakhand, shall be increased to Rs. 75 lacs from Rs. 50 lacs. The turnover threshold for Jammu & Kashmir and Uttarakhand shall be Rs. 1 crore. The facility of availing composition under the increased threshold shall be available to both migrated and new taxpayers up to 31.03.2018. The option once exercised shall become operational from the first day of the month immediately succeeding the month in which the option to avail the composition scheme is exercised. New entrants to this scheme shall have to file the return in FORM GSTR-4 only for that portion of the quarter from when the scheme becomes operational and shall file returns as a normal taxpayer for the preceding tax period. The increase in the turnover threshold will make it possible for greater number of taxpayers to avail the benefit of easier compliance under the composition scheme and is expected to greatly benefit the MSME sector.

2. Persons who are otherwise eligible for composition scheme but are providing any exempt service (such as extending deposits to banks for which interest is being received) were being considered ineligible for the said scheme. It has been decided that such persons who are otherwise eligible for availing the composition scheme and are providing any exempt service, shall be eligible for the composition scheme.

3. A Group of Ministers (GoM) shall be constituted to examine measures to make the composition scheme more attractive.

Relief for Small and Medium Enterprises

4. Presently, anyone making inter-state taxable supplies, except inter-State job worker, is compulsorily required to register, irrespective of turnover. It has now been decided to exempt those service providers whose annual aggregate turnover is less than Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) from obtaining registration even if they are making inter-State taxable supplies of services. This measure is expected to significantly reduce the compliance cost of small service providers.

5. To facilitate the ease of payment and return filing for small and medium businesses with annual aggregate turnover up to Rs. 1.5 crores, it has been decided that such taxpayers shall be required to file quarterly returns in FORM GSTR-1,2 & 3and pay taxes only on a quarterly basis, starting from the third quarter of this financial year i.e. October-December, 2017. The registered buyers from such small taxpayers would be eligible to avail ITC on a monthly basis. The due dates for filing the quarterly returns for such taxpayers shall be announced in due course. Meanwhile, all taxpayers will be required to file FORM GSTR-3B on a monthly basis till December, 2017. All taxpayers are also required to file FORM GSTR-1, 2 & 3 for the months of July, August and September, 2017. Due dates for filing the returns for the month of July, 2017 have already been announced. The due dates for the months of August and September, 2017 will be announced in due course.

6. The reverse charge mechanism under sub-section (4) of section 9 of the CGST Act, 2017 and under sub-section (4) of section 5 of the IGST Act, 2017 shall be suspended till 31.03.2018 and will be reviewed by a committee of experts. This will benefit small businesses and substantially reduce compliance costs.

7. The requirement to pay GST on advances received is also proving to be burdensome for small dealers and manufacturers. In order to mitigate their inconvenience on this account, it has been decided that taxpayers having annual aggregate turnover up to Rs. 1.5 crores shall not be required to pay GST at the time of receipt of advances on account of supply of goods. The GST on such supplies shall be payable only when the supply of goods is made.

8. It has come to light that Goods Transport Agencies (GTAs) are not willing to provide services to unregistered persons. In order to remove the hardship being faced by small unregistered businesses on this account, the services provided by a GTA to an unregistered person shall be exempted from GST.

Other Facilitation Measures

9. After assessing the readiness of the trade, industry and Government departments, it has been decided that registration and operationalization of TDS/TCS provisions shall be postponed till 31.03.2018.

10. The e-way bill system shall be introduced in a staggered manner with effect from 01.01.2018 and shall be rolled out nationwide with effect from 01.04.2018. This is in order to give trade and industry more time to acclimatize itself with the GST regime.

11. The last date for filing the return in FORM GSTR-4 by a taxpayer under composition scheme for the quarter July-September, 2017 shall be extended to 15.11.2017. Also, the last date for filing the return in FORM GSTR-6 by an input service distributor for the months of July, August and September, 2017 shall be extended to 15.11.2017.

12. Invoice Rules are being modified to provide relief to certain classes of registered persons.

http://cbic.gov.in/resources//htdocs-cbec/gst/gstr.pdf;jsessionid=BFB3381109AEAD7C6DBEBEA3068EDD34

Attention taxpayers!

Don’t wait for the last date, file GSTR-1, 2 and 3 within the prescribed period

VISIT www.gst.gov.in

Kindly note that, the following are important points to be remembered in regards to filing of Form GSTR-1

1. Timelines

The regular Returns filing (GSTR-1, GSTR-2, and GSTR-3) deadline relaxed for July/August 2017. The Time period for filing returns (GSTR-1, GSTR-2, and GSTR-3) is given below.

Forms For July 2017 For August 2017
GSTR-1 1st – 10th September Up to 5th October 2017
GSTR-2 11th -25th September 6th -10th October 2017
GSTR-3 Up to 30th September Up to 15th October

Please note that

a. Supplier Tax Payer will not be able to Upload Invoices or Submit Form GSTR1, for the month of July, 2017, during the period of filing of Form GSTR-2 of July, 2017, viz. 11th to 25th September, 2017.

b. Therefore it is necessary that supplier taxpayers files his Form GSTR 1 for the month of July, 2017, using EVC or DSC ( mandatory for companies, LLPs and FLLPs etc.), to avoid late fees payment by 10th September, 2017.

c. If supplier taxpayer does not submits his Form GSTR 1 of July , by 10th September 2017 and if these invoices are uploaded/added by his receiver tax payer in his Form GSTR 2, then

i. Supplier taxpayer will be required to necessarily take action on (Accept or Reject), the invoices uploaded by Receiver taxpayer.

ii. Supplier will not be able to Edit or Modify Receiver taxpayer uploaded invoices.

iii. Further the same invoices uploaded, but not filed by the supplier taxpayer in his Form GSTR 1, will be marked as invalid.

II. Who should file Form GSTR- 1

1. GSTR-1 to be filed mandatorily by all normal and casual registered tax payers.

2. GSTR 1 needs to be filed even if there is no business activity (Nil Return) during a given tax period.

III. Who should not file Form GSTR -1?

1. Taxpayer opted for Composition scheme

2. Input Service Distributor (ISD)

3. Non-Resident taxable person

4. Tax Deductor at Source

5. Tax Collector at Source

6. Taxpayer Covered under Online Information and Database Access or Retrieval (OIDAR)

III. Pre-conditions for filing of Form GSTR 1

1. The receiver taxpayer should be a Registered Normal Dealer and should have an active GSTIN.

2. Supplier taxpayer should have valid login credentials (i.e., User ID and password).

3. Supplier taxpayer should have valid and non-expired/unrevoked digital signature certificate (DSC)( in case of companies, LLPs and FLLPs etc.) or EVC ( for remaining Taxpayers)

IV. Steps in filing Form GSTR 1

1. Login>GST portal > Services > Returns > Returns Dashboard

2. Select the financial year and tax period for which GSTR 1 needs to be filed and click SEARCH

3. Select GSTR 1 tile and click on PREPARE ONLINE or PREPARE OFFLINE

4. Fill in the data in respective section

5. Generate summary of GSTR 1

6. Click submit to validate data. No changes can be made in Form GSTR 1 once data is submitted

7. File GSTR 1 using DSC ( in case of companies, LLPs and FLLPs etc.) or EVC

8. An Application Reference Number (ARN) is generated and SMS and mail is sent to the Taxpayer

VI. Methods of filing Form GSTR 1: The Form GSTR-1 can be filed by any of the following methods:

a) Upload of invoices online: If the taxpayer has limited number of entries, he can directly enter the details on the GST portal. He needs to log in to the GST portal using his user ID and password and navigate to the return dashboard page where he can click on prepare online tab available on GSTR 1 tile to prepare his return online.

b) Preparation of Form GSTR 1 using Off-line tool: Excel based offline tool is also provided at https://www.gst.gov.in/download/returns . This can be downloaded and installed on the taxpayer’s computer to prepare the return in an offline mode using excel without connecting to internet. The benefits and main features of offline tool (mentioned above) are:

  • Can fill in invoices data up to 19, 000 line items using excel utility in offline mode.
  • Using offline tool, taxpayer can upload their invoices in Form GSTR 1, more than once, at any time during the day/week/month.
  • The invoices uploaded in Form GSTR 1 by supplier will be auto populated in GSTR 2A of the receiver and will be available for view to the receiver.
  • Where invoices are more than 500, it will not be available for viewing online to the tax payers. However, they can download it using offline tool and later on upload after edit.

c) Filing of Form GSTR 1 Through GSPs: Taxpayers having very large number of invoices can directly furnish details of Form GSTR 1 to GST System using their accounting applications if they use the services of the GST Suvidha Providers to connect to the GST system through a secured MPLS network connectivity.

VII. Salient Features of Form GSTR-1:

1. Supplier taxpayers (Normal and Casual) are required to file GSTR 1 return (Statement of outward Supplies) on a monthly basis

2. Information to be uploaded in GSTR-1 statement can be broadly divided in two groups.

a. Group I: The B2B Invoice Details of Supplies to registered person,B2Cl Invoice details of Interstate Supplies with invoice value more than Rs 2.5 lacs per invoice, exports details, credit debit notes related to B2B,B2Cl and Export invoices for which invoice wise details are to be provided and amendment of earlier furnished invoices and credit/debit notes

b. Group II: Group summary information for whole month is to be reported for B2Cs details of supplies to consumers within the state and inter-state supplies of value less than Rs. 2.5 lacs per invoice, details of advances received and adjusted, NIL rated, Exempt and non-taxable supplies, details of documents like invoice, challans etc. Issued during the month and amendments of above information having impact on tax liabilities.

VIII. Late fees for not filing GSTR 1 by the due Date (as per CGST Act): Late fees of Rs 100/- for every day during which such failure continues subject to maximum of Rs 5000/- , (fees as per SGST Act will be charged separately as per respective SGST Act).

IX. So please don’t wait till the last date to act for accept/reject/modify or keep pending of invoices received from Suppliers who have filed GSTR 1. You can accept/reject/modify or keep pending invoices during 11th September to 25th September 2017 on daily or weekly basis at your convenience. There is a Help Section on GST Common Portal for any further assistance or click on the link https://www.gst.gov.in/help/helpmodules/.

X. For assistance please contact us at Email [email protected] or Call at Helpdesk on 0120-4888999

PART-II

UNDER THE FOLLOWING NOTIFICATIONS THE DATE OF FILING OUTWARD SUPPLY DETAILS IN FORM GSTR -1 WAS EXTENDED.

1)

To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 28/2019 – Central Tax

New Delhi, the 28th June, 2019

G.S.R……(E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from July, 2019 to September, 2019 till the eleventh day of the month succeeding such month.

2. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2019 to September, 2019 shall be subsequently notified in the Official Gazette.

[F. No. 20/06/16/2018-GST]

(Ruchi Bisht)

Under Secretary to the Government of India

2)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 27/2019 – Central Tax

New Delhi, the 28th June, 2019

G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1
(1) (2) (3)
1 July –September, 2019 31st October, 2019

3)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance
(Department of Revenue) Central Board of Indirect Taxes and Customs

Notification No. 17/2019 – Central Tax
New Delhi, the 10th April, 2019

G.S.R…..(E).– In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 44/2018- Central Tax, dated the 10th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 855(E), dated the 10th September, 2018, namely:–

In the said notification, in the first paragraph, after the fourth proviso, the following proviso shall be inserted, namely: –

“Provided also that the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of March, 2019 shall be furnished electronically through the common portal, on or before the 13th April, 2019.”.

[F.No.20/06/16/2018-GST (Pt. II)]

(Ruchi Bisht)

Under Secretary to the Government of India

Note:- The principal notification No. 44/2018-Central Tax, dated the 10th September, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 855(E), dated the 10th September, 2018 and was last amended by notification No. 72/2018-Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1249(E), dated the 31st December, 2018.

4)

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 11/2019 – Central Tax
New Delhi, the 7th March, 2019

G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons, who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.

2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely: –

Table Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1
(1) (2) (3)
1 April –June, 2019 31st July, 2019

 

5)

(Newly Migrated Taxpayers with turnover over Rs. 1.5 crores who are yet to file GSTR-1(Monthly) for the months July 2017 to February 2019, get an extension till 31st March 2019.)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 72/2018 – Central Tax
New Delhi, the 31st December, 2018

G.S.R…..(E).– In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 44/2018- Central Tax, dated the 10th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 855(E), dated the 10th September, 2018, namely:–

2. In the said notification, in the first paragraph, in the first proviso, for the words, figures and letters “July, 2017 to November, 2018” and “31st day of December, 2018”, the words, figures and letters “July, 2017 to February, 2019” and “31st day of March, 2019”shall be respectively substituted.

[F.No.20/06/16/2018-GST]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

Note:- The principal notification No. 44/2018-Central Tax, dated the 10th September, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 855(E), dated the 10th September, 2018 and was last amended by notification No. 63/2018-Central Tax, dated the 29th November, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1147(E), dated the 29th November, 2018.

6)

(Newly Migrated Taxpayers with turnover below or equal to Rs. 1.5 crores who opted but are yet to file GSTR-1(Quarterly) for the quarters beginning from July 2017 to December 2018, get an extension till 31st March 2019)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 71/2018 – Central Tax
New Delhi, the 31st December, 2018

G.S.R…..(E).– In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 43/2018- Central Tax, dated the 10th September, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 854(E), dated the 10th September, 2018, namely:–

In the said notification, in paragraph 2, in the second proviso, for the words, figures and letters “July, 2017 to September, 2018” and “31st day of December, 2018”, the words, figures and letters “July, 2017 to December, 2018” and “31st day of March, 2019” shall respectively be substituted.

[F.No.20/06/16/2018-GST]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

Note: – The principal notification No. 43/2018-Central Tax, dated the 10th September, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 854(E), dated the 10th September, 2018 and was last amended by notification No. 64/2018-Central Tax, dated the 29th November, 2018, published in the Gazette of India, Extraordinary, vide number G.S.R. 1148(E), dated the 29th November, 2018.

7)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 44/2018 – Central Tax
New Delhi, the 10th September, 2018

G.S.R……(E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in supercession of –

(i) Notification No. 18/2017 – Central Tax dated 8th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 994 (E), dated the 8th August, 2017;

(ii) Notification No. 58/2017 – Central Tax dated 15th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1414 (E), dated the 15th November, 2017;

(iii) Notification No. 18/2018 – Central Tax dated 28th March, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 296 (E), dated the 28th March, 2018; and

(iv) Notification No. 32/2018 – Central Tax dated 10th August, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 759 (E), dated the 10th August, 2018, except as respects things done or omitted to be done before such supercession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for the months from July, 2017 to September, 2018 till the 31st day of October, 2018 and for the months from October, 2018 to March, 2019 till the eleventh day of the succeeding month:

Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the months from July, 2017 to November, 2018 for the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated 6th August, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 742 (E), dated the 6th August, 2018, shall be extended till the 31st day of December, 2018.

2. The time limit for furnishingthe details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette.

[F. No. 349/58/2017-GST (Pt.)]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

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