Extended Due Dates of Quarterly returns

Quarter

GSTR-1
(<1.5 crore cases)

GSTR-4

Oct-Dec-2018 to

Jan-Mar-2019

End
of the next month

18th of next quarter

Oct-Dec-2017 to Jul-Sep-2018

31-Oct-18*

"

July-Sep-2017

"

24-Dec-17

Extended Due Dates of
Monthly
returns

Month

GSTR-3B

GSTR-1

GSTR-5

GSTR-5A

GSTR-6

Oct-2018 to Mar-2019

20th
of next month

11th
of next month

Earliest
of 20th of next month or 7th day from end registration validity

20th
of next month

13th of next month

Sep-2018

25-Oct-18

31-Oct-2018

"

"

30-Sep-18

Aug-2018

20-Sep-18
*

"

"

"

"

Jul-2018

24-Aug-18
*

"

"

"

"

May & Jun-2018

20th
of next month

"

"

"

"

Apr-2018

22-May-18

"

"

"

"

Jan to Mar-2018

20th of next
month

"

"

"

"

Dec-2017

22-Jan-18

"

31-Jan-18

31-Jan-18

"

Aug to Nov-2017

20th of next month

"

"

"

"

Jul-2017

25-Aug-17

"

"

"

"

* Note: In case
regd. persons in Kerala and regd. persons having principal business in Kodagu
(Karnataka) / Mahe (Puducherry), the due date is –

     
GSTR-3B – For July-2018: 05-Oct-18 ; For August-2018: 10-Oct-18 [36/2018]

     
GSTR-1 Quarterly return for Jul-Sep-2018: 15-Nov-18 [43/2018]

In case of tax payers who have obtained
GSTIN in terms of
notification No. 31/2018, for following GST returns, the due date is extended to
31-Dec-2018:

     
GSTR-3B/GSTR-1 Monthly return
For July-2017 to November-2018
[44/2018], [45/2018].

     
GSTR-1 Quarterly return – For Jul-Sep-2017 to Jul-Sep-2018 [43/2018]

 

Filing GSTR-1A, 2, 2A
and 3 has been suspended until further notice (
Press release and
[Circular No. 26/2017]. Once due date is notified it will be shown in above
table.

Extended due date
notifications:

     
GSTR-3B [35/2017], [56/2017], [02/2018],  [23/2018], [24/2017], [16 /2018], [34/2018], [35/2018], [55/2018]

     
GSTR-1 Monthly [44/2018]

     
GSTR-1 Quarterly [43/2018]

      GSTR-4 [59/2017]

      GSTR-5 [68/2017]

      GSTR-5A [69/2017]

      GSTR-6 [30/2018]

 

Returns
to be filed

Sec.

Rule

Form No.

Applicable to

Contents

Due date

Monthly returns

37(1)

59

GSTR 1

Return
of sales invoice (outward supplies) by supplier (by persons other than person
in non-taxable territory providing OIDAR services to non-taxable online
recipient, ISD, non-resident, a person paying composition levy u/s 10, TDS
u/s 51 or TCS u/s 52)

   
Details of
all B2B invoices

   
Inter-State
B2C invoices if invoice value >2.5 lakhs

   
B2C
consolidated details of intra-State invoices for each rate of tax

   
B2C
consolidated details State wise inter-State invoices with invoice value <
2.5 lakhs for each rate of tax

   
Credit
notes / debit notes for invoices

   
Discrepancies
in invoices reported through GSTMIS 2 u/s 37(3) to be rectified in GSTR 1 in
the month in which the discrepancy is made available

Note:

B2B
= supplies to registered persons

B2C
= supplies to unregistered persons

10th

38(2)

60

2

Return
of inward supplies: by r
ecipient on the basis of
details contained in Part A to D of GSTR 2A

(by
persons other than person in non-taxable territory providing OIDAR services
to non-taxable online recipient, ISD, non-resident, a person paying
composition levy u/s 10, TDS u/s 51 or TCS u/s 52)

   
Invoice
wise details of all inter-State and intra-State supplies received from
registered or unregistered persons;

   
Inward
supplies in respect of which he is not eligible, either fully or partially,
for input tax.

   
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

   
Import of
goods and services made

   
Credit and
debit notes, if any, received from supplier

   
Discrepancies
in invoices reported through GST MIS 1 u/s 38(5) to be rectified in GSTR 2
for the month in which the discrepancy is made available

From
11th to 15th

37(2)

59

1

Acceptance
or rejection by supplier

Acceptance
or rejection of changes done by the recipient as reported in GSTR 1A

From
15th to 17th

39(1)

61

3

Every
registered
person other than
ISD, non-resident, a
person paying composition levy u/s 10, TDS u/s 51 or
TCS u/s 52

Part A: Outward and inward
supplies on the basis of GSTR 1 & 2

Part B: ITC availed, tax payable,
tax paid, refund claim

20th

39(5)

63

5

Non-resident

Details of outward and inward
supplies, ITC availed, tax payable, tax paid [Due date is
20th or within 7 days after the last day of
validity period of registration, whichever is earlier]

39(5)

64

5A

Registered
Non-resident providing
OIDAR services to an
unregistered person in India

Details of outward supplies, ITC availed,
tax payable, tax paid

20th

39(4)

65

6

ISD

Details of invoices on which
credit has been received and those issued u/s 20

13th

39(3)

66

7

Person
deducting
TDS u/s 51

TDS details

10th

52(4)

67

8

TCS
by e-commerce operator

Details of outward supplies
effected through it and the TCS collected

10th

39(6)

61

3B

Monthly
return if extension is given

GSTR-3B
to be filed within 20th, if time limit for GSTR-1 /2 is extended

 

 

 

 

Other returns

 

39(2)

62

4

Quarterly return: Person opting for Composition levy u/s 10

Details
of turnover, inward supplies, tax payable and tax paid

18th
 day of next quarter

44(1)

80

9

Annual return: Person
other than
ISD, non-resident, casual
taxable person, a person depositing TDS u/s 51 or TCS u/s 52

31st
Dec.

44(1)

80

9A

Annual return: Composition levy u/s 10

31st
Dec.

52(5)

80

9B

Annual return: E-commerce operator collecting TCS

Details of outward supplies

effected through it and TCS
collected u/s 52(1)

31st
Dec.

35(2)/44(2)

80

9C

Annual return: If turnover exceeds 2 crore

     
Copy of
the audited annual accounts

     
Reconciliation
statement, reconciling the value of supplies declared in GSTR 9C with audited
annual financial statements

31st
Dec.

45

81

10

Final return: A person required to file a return u/s 39(1) whose registration has been cancelled

Within
3 months from date of cancellation or cancellation order date whichever is
later

25(9)

82

11

Persons
having UIN claiming refund or persons to whom UIN issued other than for
refund

Details of inward supplies and/or application for refund of
the taxes paid on his inward supplies

 


                      Reports from GSTN

Reports u/s are made available to the recipients on and after
10th of succeeding month

Sec.  

Rule

Form No.

Report made available to

Contents

38(3)

59

GSTR 1A

Supplier

Inward supplies added, corrected or deleted by the recipient
in his GSTR-2, 4, 6  which may be
accepted or rejected

37(1)

 

60

2A

Recipients
other than ISD or person opting composition levy

   
Part A:
Outward supplies furnished by the supplier in GSTR 1 & 5

   
Part B:
Details of invoices furnished by an ISD in GSTR 6

   
Part C:
Details of TDS furnished by the deductor GSTR 7

   
Part D:
Details of TCS furnished by an e-commerce operator GSTR 8

62

4A

Composition
levy recipients

Outward
supplies furnished by the supplier in GSTR 1, 7

65

6A

ISD
recipients

Outward
supplies furnished by the supplier in GSTR 1

51(3)

66

7A

Deductee

Certificate of TDS containing contract value, rate of deduction, tax deducted
and deposited

46

68

3A

Registered
person

Notice
for failure to furnish return u/s 39/ 44/ 45/ 52

ITC /Credit Note Reports

Sec.

Rule

Form No.

Report

Contents

42(2) to (5)/

43(2) to (5)

70 to 72, 74 to 76

MIS 1

Report to the recipient/

registered person making such claim

 

 

   
Final
acceptance of claim of ITC u/s 42(2)/ reduction in output tax liability u/s
43(2)

[Rule 70/ 74]

   
Communication
of following details:

a.   
Discrepancy
in claim of ITC U/s 42(3)/ reduction in output tax liability u/s 43(3)
[Rectifications can be done in GSTR 2 for the month in which the discrepancy
is made available] [Rule 71/ 75]

b.   
Details of
output tax liability to be added u/s 42(5)/ 43(5) [Added to the output tax
liability of the supplier in GSTR 3 for the month succeeding the month in
which the discrepancy is communicated] [Rule 71/ 75]

(Report
under a. & b. above shall be made available on or before the last date of
the month in which the matching has been carried out)

c.   
Duplication
of claims of ITC (in the details of inward supplies) & reduction in
output tax liability (in the details of outward supplies) [Rule 72/ 76]

42(3),

43(3)

71,

75

2

Report to supplier

Communication
of  following details, on or before the
last date of the month in which the matching has been carried out:

   
Discrepancy
in claim of  ITC u/s 42 (3)  & output tax liability u/s 43(3)
[Rectifications can be done in GSTR 1 for the month in which the discrepancy
is made available]

   
Details of
output tax liability to be added under u/s 42(5) & 43(5)

52(9)

79

3

TCS report to
supplier

Discrepancy
in the details furnished by the operator and those declared by the supplier
& addition to output tax liability if discrepancy is not corrected,
communicated on or before the last date of the month in which the matching
has been carried out.

52(9)

79

4

TCS report to
e-commerce operator

 

Rule

Description

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.

(2)

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 Rs. 250,000 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 up to Rs. 2,50,000 made to
unregistered persons for each rate of tax;

(c)
debit and credit notes, if any, issued during the month for invoices issued previously.

(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.

(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.

60.

Form and manner of furnishing details of inward supplies

(1)

Every
registered person, other than
a person referred to in section 14 of the
IGST 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 section 38(2).

(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.

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 that
return shall be furnished in FORM
GSTR-3B
electronically through the common portal, either directly or
through a Facilitation Centre notified by the Commissioner.

Provided
that the return in FORM GSTR-3B to
be filed for the period from Jul-2017 to Nov-2018 by the taxpayers who have
obtained Goods and Services Tax Identification Number (GSTIN) in terms of
notification No. 31/2018 – Central Tax, shall furnish electronically through
the common portal on or before 31-Dec-2018.
[Notification No. 45/2018], [Notification No. 46/2018] & [Notification No. 47/2018]

(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.

62.

Form and manner of submission of quarterly return by the
composition supplier

(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.

Provided
that the registered person who opts to pay tax u/s 10 with effect from the
first day of a month which is not the first month of a quarter shall furnish
the return in FORM GSTR-4 for that period of the quarter for which he has
paid tax u/s 10 and shall furnish the returns as applicable to him for the
period of the quarter prior to opting to pay tax u/s 10.
[Notification No. 45/2017]

(2)

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

(3)

The
return furnished under sub-rule (1) shall include the

(a) invoice wise
inter-State and intra-State inward supplies received from registered and
un-registered 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.

63.

Form and manner
of submission of return by non-resident taxable
person

 

Every
registered non-resident taxable person shall furnish
a return in FORM GSTR-5 electronically through the common
portal, either directly or through a Facilitation Centre notified by the
Commissioner, including therein
the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other
amount payable under
the Act or the provisions of this Chapter within
twenty days after the end of a tax period or within seven days after the last
day of the validity period of registration, whichever is earlier.

64.

Form and manner of submission of return by persons providing
online information and database access or retrieval services

 

Every
registered person providing online information and data base access or
retrieval services from a place outside India to a person in India other than
a registered person shall file return in FORM
GSTR-5A
on or before the twentieth day of the month succeeding the
calendar month or part thereof

65.

Form and manner
of submission of return by an Input
Service Distributor

 

Every
Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the
details, furnish electronically the return in FORM GSTR-6, containing the details
of tax invoices on which 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.

66.

Form and manner of submission of return by person required to
deduct TDS

(1)

Every
registered person required to deduct tax at source under section 51
(hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR-7 electronically through
the common portal either directly or from a Facilitation Centre notified by
the Commissioner.

(2)

The
details furnished by the deductor under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A
on the common portal after the due date of filing of FORM GSTR-7.

(3)

The
certificate referred to in sub-section (3) of section 51 shall be made
available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the
return furnished under sub-rule (1).

67.

Form and manner
of submission of statement of supplies through an e-commerce
operator

(1)

Every
electronic commerce operator required to collect tax at source under section
52 shall furnish a statement in FORM
GSTR-8
electronically on the common portal, either directly or from a
Facilitation Centre notified by the Commissioner, containing details of
supplies effected through such operator and the amount of tax collected as
required under sub-section (1) of section 52.

(2)

The
details furnished by the operator under sub-rule (1) shall be made available
electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filing of
FORM GSTR-8.

68.

Notice to non-filers of returns

 

A
notice in FORM GSTR-3A shall be
issued, electronically, to a registered person
who fails to furnish return
under section 39 or section 44 or section 45 or section
52.

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 37 and FORM GSTR-2 specified under section
38 has been
extended, the date of matching relating to claim of
input tax credit shall also be extended accordingly:

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.

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.

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.

72.

Claim of input tax credit on the same invoice more than once

 

Duplication
of claims of input tax credit in the details of inward supplies shall be
communicated to the registered person in FORM
GST MIS-1
electronically through the common portal.

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 37 and FORM
GSTR-2
under section 38 has been extended, the date of matching of claim
of reduction in the output tax liability shall be extended accordingly:

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;

ii. 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.

80.

Annual return

(1)

Every
registered person, other than an Input Service Distributor, a person
paying tax under
section 51 or section 52, a casual
taxable person and a non-resident taxable person, shall
furnish an annual return as specified under sub-section (1) of section 44
electronically in FORM GSTR-9 through
the common portal either directly or through a Facilitation Centre notified
by the Commissioner:

Provided
that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.

(2)

Every electronic commerce operator required to collect tax at source
under section 52 shall
furnish annual statement referred to in sub-section (5) of the said section
in FORM GSTR – 9B.

(3)

Every
registered person whose aggregate turnover during a financial year exceeds
two crore rupees shall
get his accounts audited as specified under sub-section (5) of section 35 and he shall
furnish a copy of audited annual accounts and a reconciliation statement,
duly certified, in FORM GSTR-9C,
electronically through the common portal either directly or through a
Facilitation Centre notified by the Commissioner.

81.

Final return

 

Every
registered person required to furnish a final return u/s 45, shall furnish
such return electronically in FORM
GSTR-10
through the common portal either directly or through a
Facilitation Centre notified by the Commissioner.

Registered
persons, whose registration has been cancelled on or before 30-Sep-2018,
shall furnish FORM GSTR-10 within 31-Dec-2018.
[Notification No. 58/2018]

82.

Details of inward supplies of persons having Unique Identity
Number

(1)

Every
person who has been issued a Unique Identity Number and claims
refund of the taxes paid on his inward supplies, shall furnish the details of such
supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application
for such refund claim, through the common portal either directly or through a
Facilitation Centre notified by the Commissioner.

(2)

Every
person who has been issued a Unique Identity Number for purposes other than
refund of the taxes paid shall furnish the details of inward supplies of taxable goods
or services or both as may
be required by the proper officer in FORM GSTR-11.

83.

Provisions relating to a goods and services tax practitioner

(1)

An
application in FORM GST PCT-01 may
be made electronically through the common portal either directly or through a
Facilitation Centre notified by the Commissioner for enrolment as goods and
services tax practitioner by any person who,

i.   is a citizen of
India;

ii.   is a person of
sound mind;

iii.  is not adjudicated
as insolvent;

iv.  has not been
convicted by a competent court; and satisfies any of the following
conditions, namely:-

(a)  that he is a retired
officer of the Commercial Tax Department of any State Government or of the
Central Board of Excise and Customs, Department of Revenue, Government of
India, who, during his service under the Government, had worked in a post not
lower than the rank of a Group-B gazetted officer for a period of not less
than two years; or

(b)  that he has enrolled
as a sales tax practitioner or tax return preparer under the existing law for
a period of not less than five years;

(c)  he has passed,

(i)  a graduate or
postgraduate degree or its equivalent examination having a degree in
Commerce, Law, Banking including Higher Auditing, or Business Administration
or Business Management from any Indian University established by any law for
the time being in force

(ii) a degree examination
of any Foreign University recognised by any Indian University as equivalent
to the degree examination mentioned in sub-clause (i)

(iii) any other
examination notified by the Government, on the recommendation of the Council,
for this purpose

(iv) has passed any of the following examinations, namely:-

(a) final examination of
the Institute of Chartered Accountants of India

(b) final examination of
the Institute of Cost Accountants of India

(c) final examination of
the Institute of Company Secretaries of India

(2)

On
receipt of the application referred to in sub-rule (1), the officer
authorised in this behalf shall, after making such enquiry as he considers
necessary, either enroll the applicant as a goods and services tax
practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that
the applicant is not qualified to be enrolled as a goods and services tax practitioner.

(3)

The
enrolment made under sub-rule (2) shall be valid until it is cancelled:

Provided
that no person enrolled as a goods and services tax practitioner shall be
eligible to remain enrolled unless he passes such examination conducted at
such periods as may be notified National Academy of Customs, Indirect Taxes
and Narcotics, Department of Revenue, Ministry of Finance, Government of
India [
Notification No.24/2018]

Provided further
that no person
to whom the provisions of clause (b) of sub-rule (1) apply shall be eligible to remain enrolled unless he passes
the said examination within a period of eighteen months
from the appointed date. [Notification No.26/2018]

(4)

If
any goods and services tax practitioner is found guilty of misconduct in
connection with any proceedings under the Act, the authorised officer may,
after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable
opportunity of being heard, by order in FORM
GST PCT -04
direct that he shall henceforth be disqualified under section
48 to function as a goods and services tax
practitioner.

(5)

Any person
against whom an order under
sub-rule (4) is made may,
within thirty days from the date of issue of such
order, appeal to the Commissioner against such order.

(6)

Any
registered person may, at his option, authorise a goods and services tax
practitioner on the common portal in FORM
GST PCT-05
or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and
services tax practitioner so authorised shall be allowed to undertake such
tasks as indicated in the said authorisation during the period of authorisation.

(7)

Where
a statement required to be furnished by a registered person has been
furnished by the goods and services tax practitioner authorised by him, a
confirmation shall be sought from the registered person over email or SMS and
the statement furnished by the goods and services tax practitioner shall be
made available to the registered person on the common portal:

Provided
that where the registered person fails to respond to the request for
confirmation till the last date of furnishing of such statement, it shall be
deemed that he has confirmed the statement furnished by the goods and
services tax practitioner.

(8)

A
goods and services tax practitioner can undertake any or all of the following
activities on behalf of a registered person, if so authorised by him to-

(a)  furnish the details
of outward and inward supplies;

(b)  furnish monthly,
quarterly, annual or final return;

(c)  make deposit for
credit into the electronic cash ledger;

(d)  file a claim for
refund; and

(e)  file an application
for amendment or cancellation of registration:

Provided
that where any application relating to a claim for refund or an application
for amendment or cancellation of registration has been submitted by the goods and
services tax practitioner authorised by the registered person, a confirmation
shall be sought from the registered person and the application submitted by
the said practitioner shall be made available to the registered person on the common portal
and such application shall not be proceeded with further until the registered
person gives his consent to the same.

(9)

Any
registered person opting to furnish his return through a goods and services
tax practitioner shall-

(a) give his consent in FORM GST PCT-05 to any goods and
services tax practitioner to prepare and furnish his return; and

(b) before confirming
submission of any statement prepared by the goods and services tax
practitioner, ensure that the facts mentioned in the return are true and
correct.

(10)

The
goods and services tax practitioner shall-

(a) prepare the
statements with due diligence; and

(b) affix his digital
signature on the statements prepared by him or electronically verify using
his credentials

(11)

A
goods and services tax practitioner enrolled in any other State or Union
territory shall be treated as enrolled in the State
or Union territory for the purposes specified in sub-rule (8).

83A

Examination of Goods and Services Tax Practitioners

(1)

Every
person referred to in rule 83(1)(b) and who is enrolled as a GST practitioner
under rule 83(2), shall pass an examination conducted by the NACIN. Refer
Notification No. 60/2018 for more details.

84.

Conditions for purposes of appearance

(1)

No
person shall be eligible to attend before any authority as a goods and
services tax practitioner in connection with any proceedings under the Act on
behalf of any registered or un-registered person unless he has been enrolled
under rule 83.

(2)

A
goods and services tax practitioner attending on behalf of a registered or an
un- registered person in any proceedings under the Act before any authority
shall produce before such authority, if required, a copy of the authorisation
given by such person in FORM GST
PCT-05
.