CGST Rules Chapter 8 – Returns

 

This chapter explains the procedures and formats for filing GST returns under the CGST Rules. The following sections detail how to furnish details for outward and inward supplies, submit various types of GST returns, and manage discrepancies and matching of claims.

 

1. Furnishing Details of Outward Supplies

 

Every registered person (except those covered under Section 14 of the IGST Act) must electronically submit details of their outward supplies through FORM GSTR-1 via the common portal—either directly or via a notified Facilitation Centre. These details must include:

• Invoice-wise Details:
  • Inter-State and intra-State supplies made to registered persons
  • Inter-State supplies with invoice values exceeding a specified threshold made to unregistered persons
• Consolidated Details:
  • Intra-State supplies to unregistered persons, segregated by tax rate
  • State-wise inter-State supplies with invoice values up to the threshold for unregistered persons
• Debit and Credit Notes:
  • Any adjustments made during the month for previously issued invoices

Once submitted, these outward supply details are made available electronically to the corresponding registered recipients in:

• Part A of FORM GSTR-2A
• FORM GSTR-4A
• FORM GSTR-6A

Additionally, if the recipient modifies details in their FORM GSTR-2 or GSTR-4/6, the revised information is shared with the supplier via FORM GSTR-1A. The supplier may then accept or reject these modifications.

 

2. Furnishing Details of Inward Supplies

 

Every registered person (excluding those under Section 14 of the IGST Act) must prepare and file details of inward supplies received during a tax period using FORM GSTR-2. The process involves:

• Extracting details from Parts A, B, and C of FORM GSTR-2A
• Adding any additional inward supplies as required under Section 38
• Reporting inward supplies for which ITC is partially or wholly ineligible at the invoice level

For non-resident taxable persons, invoices submitted in FORM GSTR-5 are shared with the recipient through Part A of FORM GSTR-2A. Similarly, details from an Input Service Distributor’s return (FORM GSTR-6) and TDS details from FORM GSTR-7, as well as TCS details from e-commerce operators in FORM GSTR-8, are also made available in FORM GSTR-2A.

 

3. Submission of Monthly Returns – FORM GSTR-3

 

Every registered person (except those specified under Section 14, Input Service Distributors, non-residents, or those paying tax under Sections 10, 51, or 52) must file a monthly return using FORM GSTR-3. Key points include:

• Part A: Automatically generated based on data from FORM GSTR-1, FORM GSTR-2, and prior liabilities.
• Part B: Details of tax liability, interest, penalties, fees, or any other amounts, payable by debiting the electronic cash ledger or credit ledger.

Refund claims in respect of any balance in the electronic cash ledger can be made under FORM GST PMT-05, which also serves as an application under Section 54.

Where time limits for FORM GSTR-1 and FORM GSTR-2 have been extended, return filing may be done in FORM GSTR-3B instead, subject to notified conditions.

 

4. Quarterly Returns for Composition Dealers – FORM GSTR-4

 

Registered persons paying tax under Section 10 must file their quarterly returns in FORM GSTR-4. The process is as follows:

• Prepare details based on FORM GSTR-4A, making necessary additions, corrections, or deletions.
• Discharge tax liability by debiting the electronic cash ledger.
• Include invoice-wise details of inter-State and intra-State inward supplies and consolidated outward supply data.
• For those opting to withdraw from the composition scheme, returns for the period prior to opting must also be furnished as required.

 

5. Returns by Non-Resident Taxable Persons – FORM GSTR-5 & GSTR-5A

 

FORM GSTR-5:

• Non-resident taxable persons must file monthly returns, including details of outward and inward supplies.
• Remit any tax, interest, penalties, or fees within twenty days after the tax period or within seven days of the registration’s validity period expiration (whichever is earlier).

FORM GSTR-5A:

• Non-resident OIDAR service providers must file monthly returns by the 20th day of the month following the calendar month.

 

6. Returns by Input Service Distributors – FORM GSTR-6

 

Input Service Distributors must file monthly returns in FORM GSTR-6. This return should contain details of tax invoices on which credit has been received, as per Section 20, after any necessary adjustments, corrections, or deletions. Data is sourced from FORM GSTR-6A and submitted electronically via the common portal.

 

7. Returns for Persons Required to Deduct Tax at Source – FORM GSTR-7

 

Every registered person obligated to deduct TDS under Section 51 must file FORM GSTR-7 monthly through the GST portal. The details provided are shared electronically with each supplier in Part C of FORM GSTR-2A and FORM GSTR-4A.

A certificate, as per Section 51(3), will be made available to the deductee via FORM GSTR-7A.

 

8. Returns by E-Commerce Operators – FORM GSTR-8

 

E-commerce operators required to collect tax at source under Section 52 must file FORM GSTR-8 monthly, detailing supplies made through their platform and the tax collected. These details are then shared with each supplier in Part C of FORM GSTR-2A.

 

9. Annual Return – FORM GSTR-9, GSTR-9A, and GSTR-9C

 

FORM GSTR-9:

• Every registered person (except those under the Composition Scheme, ISD, casual taxable persons, and non-residents) must file an annual return in FORM GSTR-9.

FORM GSTR-9A:

• For those paying tax under Section 10.

FORM GSTR-9C:

• Taxpayers with an aggregate turnover exceeding ₹2 crores must have their accounts audited and file a self-certified reconciliation statement in FORM GSTR-9C.

 

10. Final Return – FORM GSTR-10

 

Taxpayers whose GST registration is cancelled must file a final return in FORM GSTR-10 within three months of the cancellation date or the cancellation order date (whichever is later).

 

11. Returns by Persons with Unique Identity Number (UIN) – FORM GSTR-11

 

For Refund Claims:

• Persons with a UIN who claim a refund must file FORM GSTR-11 with details of inward supplies of taxable goods or services.

Other UIN Purposes:

• Persons with a UIN for reasons other than refund claims must furnish inward supply details as required by the proper officer.

 

12. Provisions for GST Practitioners

 

Application and Enrolment:

• Individuals wishing to act as GST practitioners must apply using FORM GST PCT-01 through the common portal (directly or via a Facilitation Centre). Criteria include:
  • Citizenship of India
  • Sound mind
  • Not insolvent or convicted of a crime
  • Relevant experience or qualifications (e.g., retired Commercial Tax Department officer, five years of experience as a sales tax practitioner, or passing professional examinations such as CA, CMA, or CS)
• Approval and Validity: Upon verification, the application is either approved with a certificate in FORM GST PCT-02 or rejected. Enrollment remains valid until cancelled.
• Disqualification and Appeal: Misconduct may lead to disqualification under Section 48, with an option to appeal within thirty days via FORM GST PCT-03/04.
• Authorization: Registered persons may authorize GST practitioners using FORM GST PCT-05 and withdraw authorization using the same form.
• Practitioner Responsibilities: Authorized GST practitioners must:
  • Prepare and file returns (monthly, quarterly, annual, or final)
  • Make deposits from the electronic cash ledger
  • File refund claims and applications for amendments or cancellation of registration
  • Verify all documents with due diligence and affix their digital signature
• Appearance in Proceedings: A GST practitioner must be enrolled under Rule 83 and produce the authorization copy (in FORM GST PCT-05) when representing a registered or unregistered person in any GST-related proceedings.

 

Final Note

 

For further details on GST return filing, ITC reconciliation, and other compliance matters, please feel free to contact DisyTax. Our expert team is here to help you navigate GST regulations with clarity and confidence.