Furnishing of GST Returns by Registered Person [Section 39]

Normal Registered Person required to furnish GST Return every calendar month [Section 39(1)]

Quarterly GST Return by Registered Person paying tax under composition scheme [Section 39(2)]

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

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

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

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

— input tax credit availed,

— tax payable,

— tax paid, and

— such other particulars as may be prescribed,

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

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

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

— of turnover in the State or Union territory.

— inward supplies of goods or services or both,

— tax payable and tax paid

within 18 days after the end of such quarter.

Form and manner of submission of monthly return [Rule 61]

Form and manner of submission of quarterly return by the composition supplier [Rule 62]

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

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

Rule 61(3) — Every registered person furnishing the return under rule 61(1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part 13 of the return in FORM GSTR-3.

Rule 61(4) — A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of section 49(6), may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54.

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

What is Form GSTR-3B

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

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

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

1. Part A of GSTR-3 is auto populated on the basis of information furnished through GSTR-1, GSTR-2 and based on other liabilities of preceding tax period. Part B of the GSTR-3 is electronically generated on the basis of the return in GSTR-3B furnished in respect of the tax period;

2. the registered person can modify Part B of GSTR-3 based on the discrepancies, if any, between GSTR-3B and GSTR-3 and discharge his tax

 (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A. and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

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

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

(a) invoice wise inter-State and intra-State inward supplies received from registered and unregistered persons; and

(b) consolidated details of outward supplies made.

(4) A registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rules 59, 60 and 61 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.

Explanation.—For the purposes of this sub-rule, it is hereby declared that the person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme.

(5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR-4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.

Monthly GST Return by registered person required to deduct tax at source [Section 39(3)]

Monthly GST Return by input service distributor [Section 39(4)]

Monthly GST Return by registered non-resident taxable person [Section 39(5)]

Every registered person required to deduct tax at source under the provisions of section 51 shall furnish a return in Form GSTR-7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner, for the month in which such deductions have been made within 10 days after the end of such month.

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

Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A. and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6. containing the details of tax invoices on which credit has been received and those issued under section 20, through the common portal either directly or from a Facilitation Centre notified by the Commissioner. Within 13 days after the end of such month.

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