Returns

Return Form Description Frequency Due Date

GSTR-1 Details of outward Monthly 11th of the next
supplies of taxable month.
goods and/or services Quarterly (If opted 13th of the month
affected. under the QRMP succeeding the
scheme) quarter.
IFF (Optional by Details of B2B supplies Monthly (for the first 13th of the next
taxpayers under the of taxable goods two months of the month.
QRMP scheme) and/or services quarter)
affected.
GSTR-3B Summary return of Monthly 20th of the next
outward supplies and month.
input tax credit Quarterly (For 22nd or 24th of the
claimed, along with taxpayers under the month succeeding the
payment of tax by the QRMP scheme) quarter
taxpayer.
CMP-08 Statement-cum- Quarterly 18th of the month
challan to make a tax succeeding the
payment by a taxpayer quarter.
registered under the
composition scheme
under Section 10 of
the CGST Act.
GSTR-4 Return for a taxpayer Annually 30th of the month
registered under the succeeding a financial
composition scheme year.
under Section 10 of
the CGST Act.
GSTR-5 Return to be filed by a Monthly 13th day of the
non-resident taxable following month (prior
person to 1-10-22, 20th of the
next month) or within
7 days after the last
day of the period of
registration whichever
is earlier
GSTR-5A Return to be filed by Monthly 20th of the next
non-resident OIDAR month.
service providers.
GSTR-6 Return for an input Monthly 13th of the next
service distributor to month.
distribute the eligible
input tax credit to its
branches
GSTR-7 Return to be filed by Monthly 10th of the next
registered persons month.
deducting tax at
source (TDS).

10.1
GSTR-8 Return to be filed by e- Monthly 10th of the next
commerce operators month.
containing details of
supplies effected and
the amount of tax
collected at source by
them.
GSTR-9 Annual return by a Annually 31st December of the
regular taxpayer. next financial year.
GSTR-9C Self-certified Annually 31st December of the
reconciliation next financial year.
statement.
GSTR-10 Final return to be filed Once, when the GST Within three months
by a taxpayer whose registration is of the date of
GST registration is cancelled or cancellation or date of
cancelled. surrendered. cancellation order,
whichever is later.
GSTR-11 Details of inward Monthly 28th of the month
supplies to be following the month
furnished by a person for which statement is
having UIN and filed.
claiming a refund
ITC-04 Statement to be filed Annually 25th April where AATO
by a principal/job- (for AATO up to Rs.5 is up to Rs.5 crore.
worker about details of crore)
goods sent to/received
from a job-worker
Half-yearly 25th October and 25th
(for AATO > Rs.5 crore) April where AATO
exceeds Rs.5 crore.

(AATO = Annual
aggregate turnover)

10.2
GST Returns

Introduction

Digital India To meet the concept of digital India, the Government of India made it
mandatory to file all returns electronically.

Basic Features of • Electronic filing of returns,

Return • uploading of invoice level information and
Mechanism in GST • auto-population of information relating to Input Tax Credit (ITC) from
returns of supplier to that of recipient,
• invoice-level information matching and
• auto reversal of Input Tax Credit in case of mismatch.

Frequency of filing Under GST, a regular taxpayer needs to furnish monthly returns and one
returns annual return.

There are separate returns for a taxpayer registered under the composition
scheme, non-resident taxpayer, taxpayer registered as an Input Service
Distributor, a person liable to deduct or collect the tax (TDS/TCS) and a person
granted Unique Identification Number.

10.3
w.e.f. 1-1-2021, the time limit for furnishing the details of outward supplies in Form GSTR-1 has been
extended in the following manner:

10.4
 Form and manner of furnishing details of outward supplies Form GSTR-1

Contents 1. GSTIN of the Taxable Person – Auto-populated result

2. Name – Auto-populated result
3. Gross Turnover in Last Financial Year – This has to be filed only once. From
next year onwards, this field will be auto-populated
4. The Period for which the return is being filed – Month & Year shall be
available as a drop-down for selection
5. Taxable outward supplies – Here, IGST shall be filled only in the case of inter-
state movement whereas CGST and SGST shall be filled in case of intra-state
movement. Moreover, details of any exempted sales or sale at nil rate of tax
shall also be mentioned here
6. Outward Supplies to end customer, where the value exceeds ` 2.5 lakhs –

Other than mentioned, all such supplies are optional in nature

Invoice wise details in Forms GSTR-1: Amendment to rule 59(4)(a)(ii) of the
CGST Rules to reduce the threshold for reporting invoice wise details in Form
GSTR-1 for business to consumer (B2C) interstate supplies has been reduced
from ₹2,50,000 to ₹1,00,000

7. Any other supplies not covered in above 2 sections

8. Debit Notes or Credit Notes Details

9. Amendments to the details of any outward supplies of previous periods –

This does not cover any changes by way of debit/credit notes

10. Exempted, Nil-Rated and Non-GST Supplies – This is a Non-GST section.

When the details of exempted sales or nil-rated sales have already been
mentioned anywhere above, then only Non-GST shall be filled up here

11. Export Sales

12. Tax Liability arising out of advance receipts

13. Tax Paid

10.5
 GSTR-1A

What is Form • A form used by taxpayers to amend or add supply records from the same tax
GSTR-1A? period after filing GSTR-1 and before filing GSTR-3B

Example: GSTR 1 for the month of August 2024 has been furnished by the taxpayer on
10th of September 2024. Taxpayer committed a mistake in 2 records and
missed to report one record in its GSTR 1. Now GSTR 1A shall be opened for
him/her on 10th of September or due date of GSTR 1 (i.e. 11th of September)
whichever is later. The Taxpayer will be able to amend the incorrect record and
shall also be able to add the missed record in Form GSTR 1A. The correct value
shall be auto populated in its GSTR 3B.

Availability of For Monthly Filers:

GSTR-1A • Open from the later of:
1. Due date of GSTR-1 (11th of the following month).
2. Actual date of GSTR-1 filing.

• For Quarterly Filers:

• Open from the later of:
1. Due date of GSTR-1 (13th of the month following the end of the quarter).
2. Actual date of GSTR-1 filing.

Filing Guidelines • Due Date:

• No specific due date; GSTR-1A can be filed until GSTR-3B for the same tax
period is filed.
• Mandatory Filing:
• Filing is optional and applicable when:
• Adding missed records.
• Amending incorrect records reported in GSTR-1.
• Modes of Filing:
• Can be filed online or through GSP.
• Filing of Nil GSTR-1A is not available.

Limitations • Cannot amend records from previous tax periods; such changes must be
made in subsequent GSTR-1 filings.
• Cannot amend recipient GSTIN through GSTR-1A; it must be done in GSTR-1.

Impact on GSTR- • If GSTR-1A is saved but not filed before filing GSTR-3B:
3B • System will block GSTR-3B filing.
• Taxpayer must either delete, reset, or file the saved GSTR-1A to proceed

Special Cases • Debit/Credit Notes:

• Can be added in GSTR-1A.
• Records from IFF (Invoice Furnishing Facility):
• Can be amended in GSTR-1A for the same tax period.
Important Notes • GSTR-1A can only be filed once for a particular tax period, even if GSTR-3B is
not filed.
• Amendments to filed GSTR-1A are not allowed.

10.6
Invoice wise (a) invoice wise details of –
details in Forms (i) inter-State and intra-State supplies made to the registered persons; and
GSTR-1A (ii) inter-State supplies with invoice value more than one lakh rupees made to
the unregistered persons;

(b) consolidated details of –

(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto one 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

GSTR-3B

Return under Form GSTR-3B to be treated as a return furnished under section 39 of the CGST
Section 39 Act.
Restriction in (a) For monthly filers - Such registered person shall not be allowed to file GSTR
filing of GST 1 in case he has not furnished his return in FORM GSTR 3B for the preceding
returns two months.

(b) For quarterly filers - Such registered person shall not be allowed to file
GSTR-1 or use invoice furnishing facility in case he has not furnished return in
FORM GSTR 3B for preceding tax period.

(c) For monthly filers on whom there is a restriction on utilization of ITC - Such
registered persons shall not be allowed to file GSTR-1 or use invoice furnishing
facility in case he has not furnished return in FORM GSTR 3B for preceding tax
period

Taxpayer should ~ file GSTR-3B even when there has been no business activity (nil return).
~ cannot revise/amend GSTR3B after submission.
~ file a separate GSTR 3B for every GSTIN separately

Contents of Form Form GSTR-3B consists of 6 Tables:

GSTR-3B 1. GSTIN number of Registered Person
2. Legal name of Registered Person
3. Summary of Outward Supply & Inward Supply under Reverse Charge
Bifurcation of Inter-state outward supplies as follows:
(a) To unregistered Person
(b) To Composite taxable Person
(c) To UIN Holders
4. Summary of eligible ITC claim bifurcated into IGST, CGST & SGST/UTSGT and
Cess
5. Summary of Exempted, Nil rated and Non-GST inward supplies
6. Details of payment of tax, which includes Category wise tax payable, ITC
availed, TDS credit and Tax) paid in cash along with interest and late fees
(Though it is not applicable for initial 2 return. Summary of tax category wise
TDS/TCS credit.

10.7
Manner of furnishing of return or details of outward supplies by short messaging service (SMS)
facility

SMS Return For a registered person who is required to furnish a Nil GSTR-3B or a Nil GSTR-
1 or a Nil GST CMP-08 for a tax period, any reference to electronic furnishing
shall include furnishing of the said return or the details of outward supplies or
statement through a short messaging service using the registered mobile
number and the said return or the details of outward supplies or statement
shall be verified by a registered mobile number based One Time Password
facility

Composition taxpayers to file return annually and make payment quarterly

Special Procedure A special procedure for furnishing of return and payment of tax has been
prescribed for the following persons:
(i) registered persons paying composition tax
(ii) registered person paying tax by availing the benefit of Notification No.
02/2019-CT(R), dated 07.03.2019

Such persons will: (i) furnish a statement in the prescribed form (Form GST CMP-08) containing
details of payment of self -assessed tax, for every quarter (or part of the
quarter), by 18th day of the month succeeding such quarter.

(ii) furnish a return (GSTR 4) for every financial year (or part of the financial
year), on or before 30th day of April following the end of such financial year.
Annual Return for A return (GSTR-4) for every financial year (or part of the financial year), on or
Composition Tax before 30th day of April following the end of such financial year.
Payer – Form
GSTR-4
Extension of For Financial Year (FY) 2024-25 onwards, the due date for composition
GSTR-4 Filing taxpayers to file FORM GSTR-4 is extended to June 30 following the end of the
Deadline financial year.

Example: Sharma, a composition taxpayer for FY 2024-25, now has until June
30, 2025, to file his GSTR-4.

Details of tax deducted and tax collected to be made available to the deductee and collectee
respectively on the common portal after filing of GSTR-7 and GSTR-8 respectively

GSTR-7 Return for authorities deducting tax at source (Section 39(3) of the CGST Act,
2017)
Frequency- Monthly
Due Date- On or before the 10th day of the month succeeding the calendar
month.

10.8
GSTR-8 Details of supplies effected through e-commerce operator and the amount of
tax collected
Frequency- Monthly
Due Date- 10th of next month.

Salient features of Quarterly Return filing & Monthly Payment of Taxes (QRMP) Scheme:

Who can opt for An RP who is required to file Form GSTR 3B with Aggregate Annual Turn Over
the scheme (AATO) of up to `5 Cr. in the previous financial year is eligible. If AATO crosses
`5 Cr. during a qtr., RP will become in-eligible for the Scheme from next quarter.
Any person obtaining a new registration or opting out of Composition Scheme
can also opt for this Scheme.

The option to avail this Scheme can be availed GSTIN wise. Therefore, few
GSTINs for that PAN can opt for the Scheme and remaining GSTINs can remain
out of the Scheme.

Changes on the For qtr. Jan., 2021 to March, 2021, all RPs whose AATO for the FY 2019-20 is up
GST Portal to `5 Cr. and have furnished the return in Form GSTR-3B for the month of
October, 2020 by 30th 2020, will be migrated by default in the GST system as
follows:

When can a ~ Facility can be availed throughout the year, in any quarter.
person opt for the ~ Option for QRMP Scheme, once exercised, will continue till RP revises the
scheme option or his AATO exceeds `5 Cr.
~ RPs migrated by default can choose to remain out of the scheme by
exercising their option from 5th, 2020 till 31st Jan., 2021.

IFF The RPs opting for the scheme can avail the facility of Invoice Furnishing
Facility (IFF), so that the outward supplies to registered person is reflected in
their Form GSTR 2A & 2B.
Payment of tax ~ RPs need to pay tax due in each of first two months (by 25th of next month)
under the scheme in the Qtr, by selecting
“Monthly payment for quarterly taxpayer” as reason for generating Challan.
~ RPs can either use Fixed Sum Method (pre-filled challan) or Self-Assessment
Method (actual tax due), for monthly payment of tax for first two months, after
adjusting ITC.
~ No deposit is required for the month, if there is nil tax liability.
~ Tax deposited for first 02 months can be used for adjusting liability for the
qtr. in Form GSTR-3B and can’t be used for any other purpose till the filing of
return for the qtr.

10.9
Example 1 A registered person intending to avail of QRMP scheme for the quarter ‘July to
September’ can exercise his option from 1st May to 31st July.

Example 2 A registered person who has availed the QRMP scheme wants to declare 2
invoices out of the total 10 invoices issued in the 1st month of quarter since
the recipient of supplies covered by those 2 invoices desires to avail ITC in that
month itself. Details of these 2 invoices may be furnished using IFF. The details
of the remaining 8 invoices shall be furnished in Form GSTR-1 of the said
quarter. The two invoices furnished in IFF shall be reflected in Form GSTR-2B
of the concerned recipient of the 1st month of the quarter and remaining 8
invoices furnished in Form GSTR-1 shall be reflected in Form GSTR-2B of the
concerned recipient of the last month of the quarter.

Example 3 A registered person, who has opted for the QRMP Scheme, had paid a total
amount of ` 100/- in cash as tax liability in the previous quarter of October to
December. He opts to pay tax under fixed sum method. He therefore pays `
35/- each on 25th February and 25th March for discharging tax liability for the
first 2 months of quarter viz. January and February. In his return for the
quarter, it is found that liability, based on the outward and inward supplies, for
January was `40/- and for February it was ` 42/-. However, no interest would
be payable for the lesser amount of tax (i.e. ` 5 and ` 7 respectively) discharged
in these 2 months provided that he discharges his entire liability for the quarter
in the Form GSTR-3B of the quarter by the due date.

10.10
Example 4 A registered person, who has opted for the QRMP Scheme, had paid a total
amount of ` 100/- in cash as tax liability in the previous quarter of October to
December. He opts to pay tax under fixed sum method. He therefore pays `
35/- each on 25th February and 25th March for discharging tax liability for the
first 2 months of quarter viz. January and February. In his return for the
quarter, it is found that total liability for the quarter net of available credit was
` 125, but he files the return on 30th April. Interest would be payable at
applicable rate on ` 55 [`125 – ` 70 (deposit made in cash ledger in first and
second month)] for the period between due date of quarterly GSTR 3B and
30th April.
Applicability of Late fee would be applicable for delay in furnishing the quarterly return/details
late fee in case of of outward supply. However, no late fee is applicable for delay in payment of
QRMP Scheme tax in first two months of the quarter.

First Return

First Return As per section 40 of the CGST Act, 2017 every registered person who has made
outward supplies in the period between the date on which he became liable
to registration till the date on which registration has been granted shall declare
the same in the first return furnished by him after grant of registration.

Revision of Returns

Revision of The mechanism of filing revised returns for any correction of errors/omissions
Returns has been done away with. The rectification of errors/omissions is allowed in
the subsequent returns. However, no rectification is allowed after furnishing
the return 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.

Maximum time period to file returns

3 Years A time limit of 3 years is provided for furnishing of the details of outward
supplies in Form GSTR 1 from the due date of furnishing of the same for a tax
period. Government is empowered to relax the said time period for a
registered person or class of registered persons

A time limit of 3 years is provided for furnishing of the return (i.e. Form GSTR
3B) from the due date of furnishing of the same for a tax period. Government
is empowered to relax the said time period for a registered person or class of
registered persons.

A time limit of 3 years is provided for furnishing of the annual return in Form
GSTR-9 for a F.Y. from the due date of furnishing of the same.

10.11
 Annual Return

What is GSTR-9 Form GSTR-9 is an annual return to be filed once for each financial year, by the
registered taxpayers who were regular taxpayers, including SEZ units and SEZ
developers.

The taxpayers are required to furnish details of purchases, sales, input tax
credit or refund claimed, or demand created etc. in this return. It is a
consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2B, GSTR-3B)
filed in that year. This return helps in extensive reconciliation of data for 100%
transparent disclosures.

Annual Return is Filing of annual return (GSTR-9) under section 44(1) of CGST Act, read with rule
optional 80(1) of CGST Rules, has been made voluntary for the registered persons
whose turnover is less than `2 crore and who have not furnished the said
annual return before the due date. The annual return shall be deemed to be
furnished on the due date if it has not been furnished before the due date.

Due date of filing As per Section 44 of the CGST Act, 2017, every registered taxable person is
Annual Return required to file annual return by 31st December following end of financial year.
GSTR-9 Thus, for the financial year 2025-26, the annual return is required to be filed
by 31st December 2026.

Exemption from Exempts the registered person whose aggregate turnover in the financial year
filing of Annual 2023-24 is up to two crore rupees, from filing annual return for the said
Return for FY financial year.
2023-24
Non-Applicability The following taxable persons are not required to file Annual Return under
of Annual Return GST:
(GSTR-9) under ~ Input Service Distributor
GST ~ Tax Deductor under Section 51
~ Tax Collector under Section 52

10.12
 ~ Casual taxable Person
~ Non-resident Taxable person
~ OIDAR Service Providers

Pre-conditions for 1. Taxpayer must have active GSTIN during the relevant financial year as a
filing of Form normal/regular taxpayer even for a single day.
GSTR-9 are 2. Taxpayer has filed all applicable returns i.e. Form GSTR-1/IFF and Form
GSTR-3B of the relevant financial year before filing the Annual Return.

Nil Form GSTR-9 ~ NOT made any outward supply (commonly known as sale); AND
can be filed for the ~ NOT received any goods/services (commonly known as purchase); AND
Financial year, if ~ NO other liability to report; AND
you have ~ NOT claimed any credit; AND
~ NOT claimed any refund; AND
~ NOT received any order creating demand; AND
~ There is no late fee to be paid etc

Details are 1. Details of advances, inward and outward supplies made during the financial
required to be year on which tax is payable:
provided in Form To enter/ view the summary of outward/ inward supplies made during the
GSTR-9 are as financial year
follows 2. Details of Outward supplies made during the financial year on which tax is
not payable:
To enter/ view the summary of non-taxable outward supplies made during the
financial year
3. Details of ITC availed during the financial year:
To enter/ view the summary of ITC availed during the financial year
4. Details of ITC reversed and Ineligible ITC for the financial year:
To enter/ view the summary of ITC reversed or ineligible for the financial year
5. Other ITC related information:
To enter/ view the ITC availed during the financial year
6. Details of tax paid as declared in returns filed during the financial year:
To enter/ view the tax (including Interest, Late Fee, Penalty & Others) paid
during the financial year
7. Details of the previous Financial Year’s transactions reported in next
Financial Year:
To enter/ view the summary of transactions reported in next financial year
8. Differential tax paid on account of declaration in table no. 10 & 11:
To enter/ view the total tax paid on transactions reported in next financial year
9. Particulars of Demands and Refunds: To enter/ view particulars of demands
and refunds during the financial year
10. Supplies received from Composition taxpayers, deemed supply by job
worker and goods sent on approval basis:
To enter/ view the summary of supplies received from Composition taxpayers,
deemed supply by job worker and goods sent on approval basis
11. HSN wise summary of Outward Supplies:
To enter/ view HSN wise summary of outward supplies made during the
financial year
12. HSN wise summary of Inward Supplies:
To enter/ view HSN wise summary of inward supplies received during the
financial year

10.13
Auto-populated Form GSTR-9 has auto-populated data, from already filed Form GSTR-1 and
Data Form GSTR-3B of the relevant financial year:
~ Details of advances, inward and outward supplies made during the financial
year on which tax is payable
~ Details of Outward supplies made during the financial year on which tax is
not payable
~ Total amount of input tax credit availed through FORM GSTR-3B (sum total
of Table 4A of FORM GSTR3B)
~ Input Tax credit received from ISD
~ Transition Credit through TRAN-I (including revisions if any)
~ Transition Credit through TRAN-II
~ Details of tax paid as declared in returns filed during the financial year
~ ITC as per GSTR-2A

Edit auto-populated data from filed Form GSTR-1 and GSTR-3B in Form GSTR-
9, except following data:
~ Total amount of input tax credit availed through FORM GSTR-3B
~ ITC as per GSTR-2A
~ Details of tax paid as declared in returns filed for the financial year (Except
tax payable column)

Negative amount Annual return permit to enter negative amount in Form GSTR-9.
in GSTR-9
Exemption from Exempts the registered person whose aggregate turnover in the financial year
filing of Annual 2023-24 is up to two crore rupees, from filing annual return for the said
Return for FY financial year.
2023-24

Final Return

What is Final A taxable person whose GST registration is cancelled or surrendered has to file
return a return in the form GSTR-10. This return is called a final return.
Final return due GSTR 10 must be filed within 3 months from the date of cancellation or date
Date of cancellation order whichever is later.
Example 7 If the date of cancellation is 1st April 2024 whereas the cancellation order was
received on 13th April 2024, then the GSTR 10 must be filed by 13th July 2024

10.14
 Penal Provisions for Return Filing

Penalty for delay

filing of Annual
Return (Section
47(2) of the CGST
Act, 2017)

Note Note: For registered persons other than the above, late fee as provided under
section 47 shall be leviable i.e., `200 [`100 each for CGST & SGST] per day
subject to a maximum of 0.5% [0.25 % each for CGST & SGST] of turnover in
the State or Union Territory.

Provided that for the registered persons who fail to furnish the return under
section 44 of the said Act by the due date for any of the financial years 2017-
18, 2018-19, 2019-20, 2020-21 or 2021-22, but furnish the said return
between the period from the 1st day of April, 2023 to the 30th day of June,
2023, the total amount of late fee under section 47 of the said Act payable in
respect of the said return, shall stand waived which is in excess of ten thousand
rupees.

10.15
Multiple Choice Questions

1. Late fee for annual return for a tax payer having an aggregate turnover up to ₹5 crore in the relevant
financial year is:
(a) `50 for everyday subject to a maximum of 0.04% of turnover in the State or Union Territory
(b) `100 for everyday subject to a maximum of 0.25% of turnover in the State or Union Territory
(c) `50 for everyday subject to a maximum of 0.50% of turnover in the State or Union Territory
(d) `100 for everyday subject to a maximum of 0.50% of turnover in the State or Union Territory.

2. Annual Audit Report Form GSTR-9C is required to be certified by practicing:

(a) CA
(b) CMA
(c) CA or CMA
(d) none of the above.

3. Annual Return is summary of:

(a) GSTR-1
(b) GSTR-3B
(c) GSTR-4
(d) All of the above.

4. Every registered taxable person who has made outward supplies in the period between the date on
which he became liable to registration till the date on which registration has been granted shall declare
the same in the:
(a) first return filed by him after grant of registration
(b) first two returns filed by him after grant of registration
(c) FORM GSTR-7
(d) FORM GSTR-11.

5. Time limit for furnishing the details of outward supplies in Form GSTR-1 for each quarter/tax period
by Registered person opting for QRMP- Scheme is
(a) 20th day of the month succeeding such tax period
(b) 10th day of the month succeeding such tax period
(c) 11th day of the month succeeding such tax period
(d) 13th day of the month succeeding such tax period.

6. A registered person intending to avail of QRMP scheme for the quarter ‘July to September’ can
exercise his option from 1st May to 31st July.
(a) from 1st May to 31st July
(b) from 21st May to 31st July
(c) from 1st Jan to 31st December
(d) from 1st March to 31st December.

7. Details of TCS furnished by the deductor in GSTR-8 is made available electronically to each of the
deductee on the common portal after filing of Form GSTR-8 for claiming the amount of tax collected
in his _______________after validation.
(a) electronic credit ledger
(b) electronic cash ledger
(c) electronic liability ledger
(d) Both (a) and (b).

10.16
8. Due date of rectification of any omission or incorrect particulars furnished in GSTR-8 to 30th
November following the end of financial year or the actual date of furnishing of annual statement,
_______.
(a) whichever is later
(b) whichever is earlier
(c) whichever is earlier as decided by the proper officer
(d) whichever is later as decided by the Practicing Cost Accountant.

9. The registered persons required to furnish return for every quarter under proviso to subsection (1)
of section 39 may furnish the details of such outward supplies of goods or services or both to a
registered person, as he may consider necessary, for the first and second months of a quarter, up to a
cumulative value of ________rupees in each of the months,- using invoice furnishing facility (“IFF”)
electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from
the 1st day of the month succeeding such month till the 13th day of the said month.
(a) fifty lakh
(b) five lakh
(c) twenty lakh
(d) ten lakh.

10.17
10.18