Chapter 15 - Return

Meaning of Return: A statement of information furnished by the tax payer,

to tax administrators, at regular intervals
Secti Secti
Description Description
on on
Details of outward Sec 45 Final return
Sec 37
supplies Notice to Return
Sec 46
Details of inward Defaulters
Sec 38
supplies Sec 47 Levy of late fees
Sec 39 Furnishing of Returns Sec 48 GST practitioners
Sec 40 First return
Sec 44 Annual return

Furnishing Details of outward supplies

(1) Who is required to furnish GSTR -1 (Means details of outward supply)

Every registered person including Casual Taxable person

Except:
a) Input service distributor
b) NRTP – Non Resident Taxable Person
c) Composition tax payer
d) Person Making TDS
e) Person Collecting TDS
f) Person Supplying OIDAR

(2) Form for submission of details?

Form GST – 1 for month or quarter
(3) Due date of submission of GST – 1

Outward Return – GST – 1 -> Due date

Monthly Quarterly [QRMP]

 Due date prescribed in act is Due date notified is 13th
10th day of next month. day of the month
 Presently, the same is being succeeding the quarter.
extended to 11th day of next
month.

15.1
 Chapter 15 Return

(4) Invoice furnishing facility (IFF - Optional) for QRMP scheme

IFF is a facility provided to Quarterly taxpayers who opted for QRMP scheme, to
file details of outward supplies of first two months of quarter, to pass credit to
their recipient.

Eg.
Quarter 01
April 2023 → IFF → up to 13th of next month (means 13th May)
May 2023 → IFF → up to 13th of next month (means 13th June)
June 2023 → GSTR-1
IFF can be filed for upto cumulative value of ₹50L each month.

5. Cases where a registered person is debarred from furnishing GSTR-

1 / IFF.
a. Registered person not furnished GSTR-3B for preceding month.
b. Registered person opting for QRMP not furnished GSTR-3B for
preceding tax period.
c. Registered person to whom intimation under rule 88C(1) has been issued
(where tax liability as per GSTR-1 exceeds as reported in GSTR-3B
for such period) not allowed after furnishing return if –
(a) Difference amount deposited; or
(b) Response has been filed explaining the reason for difference
within 7 days period.
d. Registered person not furnished bank account details within time allowed
as per rule 10A (i.e. 30 days)
e. Registered person to whom intimation under rule 88D has been issued
where avail ITC claimed in GSTR-3B exceeds the available as per rule
88D(2) (GSTR-2B for such tax period) not allowed after furnishing return if
–
(a) Difference amount deposited; or
(b) Response has been filed explaining the reason for difference
within 7 days period.
6. Tax payer can not file GSTR-1 before end of tax period
Exception to this rule:
a) Casual Taxable Person after closure of their business
b) Cancellation of GSTIN of normal taxpayer - file GSTR-1 just after
confirming receipt of the application of cancellation.

7. Contents of GSTR-1

Basics & other details Details of outward supplies

i) GSTIN i) B2B including UIN holders
ii) Legal Name ii) B2C interstate supplies where

15.2
 Chapter 15 Return

iii) Trade Name invoice value >2.5L

iv) Aggregate turnover of PY iii) Consolidated details of other B2C
v) Year & month supplies.
vi) HSN wise summary of outward iv) Zero rated supplies
supplies v) Debit / credit notes issued
vii) Details of documents issued vi) Nil rated / Exempt / Non-GST
during tax period. vii) Amendments for prior period.
viii) Advances received / advances
adjusted.

(8) Details (Invoice / Debit note / Credit Note) to be furnished in GST 1

w.r.t. outward supplies

Details to be furnished in GST - 01

B2B Supplies B2C Supplies

Inter State Intra State
Invoice wise details of Supply Supply
all supplies
Invoice Invoice value
(Intra/Inter State) Consolidated
Value upto Rs.
> 2,50,000 2,50,000 Details

Invoice State wise

Wise consolidated
Details
Note 1: Invoice Furnishing Facilities includes B2B supplies only.

Note 2: Invoice details can be uploaded during the tax period i.e. during the
month itself. However, final submission shall be made during next month.

Note 3: Invoice details can be deleted / modified any number of times till
submission of GSTR-1 / IFF.

Note 4: Scanned copies of invoices not required to be uploaded. Only prescribed

details like invoice no., date, value, taxable value, rate of tax, amount of tax etc.

Note 5: Description of each item is not required. Only HSN (Harmonised System
of Nomenclature) wise summary is to be filed.

HSN (Harmonised System of Nomenclature)

Turnover of PY Turnover of PY
upto Rs. 5 Crores > Rs. 5 Crore
B2B B2C
6 Digits
4 Digit 4 Digit
(Optional)
15.3
 Chapter 15 Return

(9) Amendment of details furnished in prior periods [Sec 37(3)]

Particulars Can be By Way of

furnished in GST – Amended amendment table
1 of prior period given in GST – 1 of
subsequent period
Rectification of errors-> if supplier discovers any error or omission, he
shall rectify the same in the tax period along with interest if payment is short
Time limit for rectification:
Earlier of the following dates:
(1) 30th day of November following the end of Financial Year.
or
(ii) Date of filing of the relevant annual return.

(10) Nil GSTR-1 [Rule 67A]

Filing of GSTR-1 is mandatory even if there is no business activity in a particular

tax period.

NIL GSTR-1 shall be filed in such cases.

A nil GSTR-1 can be filed through an SMS using the registered mobile no. of the
taxpayer

Communication of details of Inward supplies & Input tax credit [sec 38

r.w.r. 60]
Details of outward supplies furnished by supplier and Auto generated
statement containing details of ITC shall be made available to recipient.

Auto Generated Statement

Details of Inward Details of Inward supplies on

supplies on which ITC which ITC cannot be availed
is available. [i.e. supplies from specified
registered person]

New Person Output tax in Availed Defaulted

registered defaulted in GSTR-1 excess ITC payment of
person within payment of exceeds by limit as output tax
such period tax for such output tax may be liability.
as may be period as paid by prescribed
prescribed may be amount as
prescribed may be
prescribed
15.4
 Chapter 15 Return

(1) Form GSTR-2A

System generated read-only statement of inward supplies. Updated on a real-

time basis.

Details in GSTR-2A (Regular tax payer) / GSTR-4A (Composition tax

payer)

i) Details of outward supplies furnished by supplier in GSTR-1 or IFF.

ii) Details of invoices furnished by NRTP in form GSTR-5.
iii) Details of TDS by diductor furnished in form GSTR-7.
iv) Details of TCS by an ECO furnished in form GSTR-8.
v) Details of IGST paid on import of goods or goods brought in DTA from SEZ.

15.5
 Chapter 15 Return

(2) Form GSTR – 2B

System generated statement of details of eligible ITC generated every month

Details in GSTR – 2B

Supplier not opted for QRMP Details of invoices

Supplier not (Monthly filer) furnished by NRTP
opted for QRMP Details of outward supplies filed in &
(Monthly filer) GSTR-1 by Supplier between day Details of IGST
after due date of GSTR-1 of paid on import of
previous month to due date of goods or goods
Details of GSTR-1 of the month brought in the DTA
outward supplies
from SEZ in the
filed in GSTR-1
month
by Supplier
between day 1st Month: 2nd Month: 3rd Month:
after due date of
GSTR-1 of Between day Between day
Between day
previous month after the due date after the due date
of GSTR-1 of of IFF for 1st after the due
to due date of date of IFF for
GSTR-1 of the preceding quarter Month to due
to due date of IFF date of IFF for 2nd Month to
month due date of
for 1st Month 2nd Month
GSTR-1 for
For June: For July: 14th July For Aug.: quarter
to 13th Aug. 14th Aug. to 13th
Due June
12th date to
of 11th
Generation [e.g. 2nd Quarter]
Sept.
MonthJuly Date of generation of GSTR-2B
July 14th Aug
August 14th Sept
September 14th Oct.

GSTR-3B [summary of outward supplies, ITC, payment, RCM etc.] [sec

39(1)]

(1) Person eligible to file GSTR-3B

All registered person other than
i) ISD ii) NRTP iii) Composition taxpayer
iv) Person making TDS | TCS v) OIDAR services.

(2) Due date:

Monthly GSTR – Quarterly GSTR – 3B

3B
i) Chandigarh Other States
20 of
th ii) MP
Succeeding iii) Gujarat
month iv) Maharashtra
v) Karnataka 24th day of month
vi) Goa 15.6 succeeding
vii) Kerala quarter
viii) Tamil Nadu
ix) Telangana
 Chapter 15 Return

(3) Quarterly Return Monthly Payment (QRMP) Scheme [Optional]

Point 1: Eligible taxpayer — Aggregate T/O of previous F.Y. ≤ 5

crore
Point 2: Quarterly Return — Furnish GSTR-1 & GSTR-3B on a
quarterly basis.
Point 3: Monthly payments — Paying tax on monthly basis
through challan.
Point 4: QRMP scheme is GSTIN wise - Distinct person can opt for
QRMP for one GSTIN & monthly for another GSTIN.
Point 5: Furnish last return before exercising option - If registered
person intends to avail QRMP scheme for July to September quarter on
27th July, it must have furnished the return for June which is due on 20th
July.
Point 6: Time period for opting QRMP scheme - Opt for QRMP
scheme from 1st day of 2nd month of preceding quarter till last day of 1st
month of quarter for which option is to be exercised.
Eg: For quarter "July to Sept", option can be exercised from 1st May to
31st July.
Note: No need to exercise option every quarter.
Point 7: Option of QRMP scheme to lapse - Where aggregate turnover
exceeds ₹5 crore during a quarter in F.Y., he shall not be eligible for QRMP
scheme from 1st month of succeeding quarter.
Eg: Aggregate T/o exceeded ₹5 crore during Oct 2023, QRMP scheme not
available from Jan. 2024.
4) NIL GSTR-3B
Filing of GSTR-3B is mandatory even if there is no business activity in any
particular tax period.

NIL GSTR-3B shall be filed in such case.

NIL GSTR-3B can not be filed if taxpayer has

 made outward supply (nil rated, exempt etc.) or
 intends to file ITC or
 received inward supplies under RCM etc.
5) Content of GSTR-3B

15.7
 Chapter 15 Return

Basic details
Other details related to supplies
i) GSTIN
ii) Legal name of registered person i) Summarised details of outward
iii) Year & month/quarter. supplies & inward supplies liable to
RCM
ii) Summarised details of inter-state
supplies made to unregistered
persons, composition taxpayer &
UIN holders.
iii) Eligible & Ineligible ITC.
iv) Value of exempt, NIL rated & non-
GST inward supplies
6) Rectification of errors/omissions
v) Payment of tax.
Omission of a particular return can be rectified in the return to be filed for the
vi) TDS/TCS credit.
tax period during which such omission/incorrect particulars are noticed, except
for error/omission discovered on account of scrutiny, audit, inspection, or
enforcement activities by tax authorities.
Time limit for making rectification
Earlier of the following dates:
i) 30th day of November following end of FY or
ii) Actual date of filing relevant annual return i.e. 31.12.

GSTR-4 i.e. Return for composition supplier [sec 39(2), 2nd proviso to sec 39(7)]

1) Person eligible to file GSTR-4

Composition registered person u/s 10.
2) Payment of self-assessed tax
Form GST CMP-08 quarterly
3) Due date of Form GSTR-4 & Form GST CMP-08
GSTR – 4 -> By 30th April following the end of FY.
GST CMP – 08 -> By 18th of the month succeeding such quarter.
4) Details in GSTR-4
i) Invoice wise Inter-State & Intra-State inward supplies from registered &
unregistered persons.
ii) Consolidated details of outward supplies.
5) Auto-population of Inward supplies in Form GSTR-4A for viewing
6) NIL GST CMP-08

File GST CMP-08 even if there is no business activity in a particular tax period.

It can be filed through an SMS using registered mobile number

15.8
 Chapter 15 Return

7) Content of GSTR – 4

Basic & Other details Details regarding Inward &

i) GSTIN Outward supplies
ii) Legal name & trade i) Invoice wise details of inward
name supplies including RCM supplies &
iii) TDS/TCS credit import of services.
received ii) Self-assessed liability as per
iv) Tax, interest, late fee GST CMP-08.
payable & paid iii) Tax rate wise details of outward
v) Refund claimed from e- supplies.
cash ledger. iv) Consolidated details of outward
supplies. (Not invoice wise)

8) Returns for period prior to opting for composition

Regular Taxpayer -----------> Composition taxpayer

w.e.f. 01.04.23
Returns shall be filed, earlier of following
i) Due date of furnishing return for Sept. month of next F.Y. or
ii) Date of filing annual return of preceding F.Y.

9) GSTR-4 & CMP-08 for period prior to exiting from composition

scheme Any time

Composition taxpayer ---------------> Regular taxpayer (Any time)

CMP-08 GSTR-4
18th of month 30th April of following
succeeding the quarter year in which composition
in which composition is is withdrawal.
withdrawal.
GSTR-5 i.e. Return for NRTP – Non Resident Taxable Person [sec 39(5)]

NRTP -> those who do not have a Business establishment in India.

1. Due date of filing return
Earlier of following
i) Within 13th days of next month or
ii) Within 7 days after last day of validity period of registration
2. An NRTP should pay interest, penalty, fees or other amount till last date of
filing GSTR-5.
Note: An NRTP is not required to file an Annual return [GSTR-9]

15.9
 Chapter 15 Return

GSTR-7 i.e. Return for TDS [sec 39(3)]

1. Monthly return ⟶ Form GSTR-7

2. Last date ⟶ On or before 10th of the month succeeding calendar month

3. TDS detail made available to deductee on common portal ⟶

in which TDS deducted.

4. TDS certificate ⟶ Form GSTR-7A

amount credit in cash ledger of deductee.

To be issued by deductor within 5 days of crediting amount to the

government.

Due date for payment of tax [Sec. 39(7)

Person opting for Composition NRTP/CTP

Person required
QRMP Scheme taxable person
to file monthly
Advance deposit of
GSTR-3B, GSTR-5
Discussed below Due date of amount equivalent to
& GSTR-7
in detail [Note 1, payment = 18th estimated tax liability
2, 3] of month before registration.
Due date for
succeeding such
payment = Due
quarter.
date of filing
return.
Note 1: Monthly payment of tax under QRMP scheme

Tax due in 1st Month or Filing of GSTR-3B for quarter

2nd Month or Both

Deposit in cash ledger [Debit amount deposited in first

2 months
By 25th of month succeeding +
such month. Deposit tax for 3rd month]
(Monthly payment for quarter
tax payer)
Point 02: Options for Making Monthly PaymentBy
of due
Tax date
(Any of
one)
GSTR-3B
i.e. 22th or 24th
Monthly payment of tax under QRMP scheme
i.e. 22nd or 24th

Fixed Sum Method Self-Assessment Method

An auto-generated or pre-filled The taxpayer determines the

challan in Form GST PMT-06. liability by considering:
a) Input Tax Credit (ITC)
Amount of Challan: b) Outward tax

Note: ITC can be ascertained

Where last return Where the last return from GSTR-2B for that month.
was furnished was furnished
quarterly monthly:
15.10
35% of the tax paid 100% of the tax paid
in cash in the last in cash in the last
GSTR-3B (Quarterly). GSTR-3B (Monthly).
 Chapter 15 Return

Note: Any amount left in cash ledger can be claimed refund after filing GSTR-3B
for the quarter

Note 03: Applicability of Interest

Opting Fixed Sum Method Opting Self-Assessment Method

Interest for the 1st & 2nd

Month:
Deposited system- Late deposit of
calculated amount system-generated Amount unpaid × 18% p.a. from the
in form GST PMT-06 amount: due date of payment (i.e., 25th) till
on or before the due the date of making payment (Sec
date: Interest = 18% p.a. 50(1)).
from the due date of
No Interest is furnishing GST PMT-
charged 06 (i.e., 25th) until
the date of payment

15.11
 Chapter 15 Return

Note (a): In case GSTR-3B is furnished beyond the due date, interest would be
payable as per section 50(1) for net tax liability (net of ITC).
Note (b): No late fees for the delay in payment of tax in the first 2 months of
the quarter.
Example 1:
 Registered person opted for QRMP (Quarterly Return Monthly Payment).
 Total liability during Oct to Dec Quarter = 100
 He opts for the fixed sum method.
 Challan GST PMT-06 for:
o Jan = 35 (Deposited up to due date, i.e., 25th of the next month)
o Feb = 35 (Deposited up to due date, i.e., 25th of the next month)
 Actual tax liability (net of ITC):
o Jan = 40
o Feb = 42
 No Interest is charged.
Example 2:
 Registered person opted for QRMP.
 Total liability during Oct to Dec Quarter = 100
 He opts for the fixed sum method.
 Challan GST PMT-06 for:
o Jan = 35 (Deposited up to the due date, i.e., 25th of the next
month)
o Feb = 35 (Deposited up to the due date, i.e., 25th of the next
month)
 Actual tax liability for the quarter = 125
 Date of GSTR-3B filing = 30th April
 Interest Calculation under Section 50(1):
= 55 × 18% p.a. × 6 days (from 25th April to 30th April) / 366 days
= 0.16

First Return [Section 40]

Date on which the Date on which he Date of grant of

person becomes applied for registration
liable for registration 21/06/2024
registration. (29/5/2024)
(1/5/2024)

Effective
Revised date ofMust be issued for the period 01.05.24 to 21.06.24 within the
Invoices:
Registration
next 30 days.

Section 40 Compliance: The registered person must declare his outward

supplies in the first return furnished by him after the grant of registration, in the
same format as GSTR-1.

15.12
 Chapter 15 Return

GSTR-8: Statement for TCS (Tax Collected at Source) [Sec 52(3), (4), (6), & (7)] &
Sec 52
1. Monthly Statement: To be filed in Form GSTR-8.
2. Last Date: On or before the 10th of the month succeeding the calendar
month in which TCS was collected.
3. TCS Details: Made available to the supplier on the common portal, and the
amount is credited to the cash ledger of the supplier.
4. Rectification of Error/Omission in GSTR-8:
o Can be done on the earlier of the following dates:
1. 30th November following the end of the financial year.
2. The actual date of filing the annual statement (i.e., GSTR-9B).

Annual Return - GSTR 9/9A & GSTR 9B [Sec 44, Sec 52(5)]

(1) Person Required to Furnish the Annual Return:

o All registered persons except:
1. CTP
2. Input Service Distributors (ISD)
3. Non-Resident Taxable Person (NRTP)
4. Persons required to deduct TDS/TCS.
(2) Due Date: 31st December of the next financial year.
(3) Prescribed Form: For the annual return/statement.

GSTR – 9 GSTR – 9A GSTR – 9B

Eco u/s 52(5)
Every registred Composition tax (yet to be notified)
person other than payer
9A,9B

15.13
 Chapter 15 Return

(4) Self-Certified Reconciliation Statement

Requirement: All registered persons are required to file a self-certified
reconciliation statement along with the annual return if aggregate turnover
during the financial year exceeds 5 crores.
Exceptions:
a) Input Service Distributor (ISD)
b) Non-Resident Taxable Person (NRTP)
c) Persons making TDS/TCS.
d) Casual Taxable Person
Filing: A copy of the self-certified reconciliation statement shall be furnished in
Form GSTR-9C along with the annual return.
What is Self certified Reconciliation Statement: It reconciles the value of
supplies declared in the annual return with the value of supplies declared in the
audited annual financial statement.
Note: Department of CG/SG/LA (whose accounts are audited) are exempt from
furnishing the annual return, including GSTR-9C.

GSTR-10: Final Return [Section 45]

1. Person Required to Furnish Final Return:

Every registered person whose registration is surrendered or cancelled must
file the final return in Form GSTR-10.
2. Time Limit for Furnishing:
Within 3 months from:
a) The date of cancellation, or
b) The date of the order of cancellation,
Whichever is later.
Details of inward supplies of person having UIN [GSTR11]

Furnish form GSTR-11 along with application for refund claim.

Default in furnishing return [sec 46]

Proper officer shall issue notice requiring registered person to furnish the return
within 15 days.

If not furnished, tax liability, interest, penalty shall be assessed by proper officer
on basis of material available.
Late fee for delay in filing return [sec 47]

General late fees -> Lower of a) ₹200 per day

b) ₹10,000

{CGST + SGST}

(1) Delayed filing of GSTR – 1 and / or GSTR – 3B

(a) (b) (c) (d)

Outward Other than (a) & Other than (a) & Other than (a) &
supplies or tax aggregate T/O in 15.14aggregate T/O in aggregate T/O in
payable in GSTR- preceding FY ≤ preceding FY > 1.5 preceding FY > 5
3B is NIL 1.5 cr. cr but up to 5 cr cr
 Chapter 15 Return

(2) Delay filing of GSTR-4 (Composition tax payer)

Delay filing of GSTR-4 (Composition tax payer)

(a) (b)
Total tax payable in GSTR- Other than (a)
4 is NIL
Lower of:
Lower of: a) ₹50 per day of failure or
a) ₹20 per day of failure or b) ₹2,000
b) ₹500

15.15
 Chapter 15 Return

(3) Delayed filing of GSTR - 09

Aggregate T/O in Aggregate T/O in Aggregate T/O in

relevant FY is ≤ 5 relevant FY > 5 cr relevant FY > 20 cr
cr but up to 20 cr
Lower of:
Lower of: Lower of: a) ₹200 per day of
a) ₹50 per day of a) ₹100 per day of default or
default or default or b) 0.50% of T/O in
b) 0.04% of T/O in b) 0.04% of T/O in state/UT
state/UT state/UT
{CGST + SGST}
{CGST + SGST} {CGST + SGST}
(4) Delayed filing of GSTR-7
- CGST + SGST
Lower of:
a) ₹50 per day during which failure continues
b) ₹2,000

GST Practitioners [Sec 48] [GSTP]

A registered person may authorize an approved GSTP to furnish information on
his behalf.
GSTN provides a separate user ID & password to GSTP to enable them to work on
the client's behalf.
(1) Eligibility criteria for GSTP
i) Indian Citizen
ii) Person of sound mind
iii) Not adjudicated as insolvent
iv) Not been convicted by a competent court
v) Satisfied any of the following conditions:
a) Retired from a gazetted officer of commercial tax dept. / CBEC for a
period ≥ 2 years.
b) Enrolled for sales tax practitioner or tax return preparer under earlier
indirect tax laws for ≥ 5 years.
c) Acquired prescribed qualifications.
(2) Prescribed qualifications
a. Graduate or post-graduate or equivalent exam having degree in
commerce, law, banking, higher auditing, business administration,
business management from Indian University.
b. Degree exam of any foreign university recognized by Indian university.
c. Other exam notified by government on recommendation of council.
d. Any degree exam of Indian university or foreign university recognized by
Indian universities' equivalent degree.
e. Has passed final exam of ICAI / ICSI / Institute of cost accountants of
India.

15.16
 Chapter 15 Return

3) Activities which can be undertaken by a GSTP

(i.) Furnish details of outward supplies
(ii.) Furnish return
(iii.) Make deposit in cash ledger
(iv.) Furnish information for generation of e-way bill
(v.) Furnish details of challan fees
(vi.) Furnish CMP-08 to pay tax under composition scheme.
(vii.) File application to opt for or withdraw from composition scheme
(viii.) File claim for refund after confirmation from registered person.
(ix.) File application of amendment or cancellation of registration after
confirmation from registered person.
(x.) Allowed to appear as AR before officer, authority, tribunal.
Note: The responsibility of correctness of any particulars furnished in a
statement or return filed by GSTP continues to rest with the registered person.
4) Procedure for enrollment as GSTP
Step 1: An application in prescribed form on common portal.
Step 2: Scrutiny of application & grant of GSTP certificate.
Step 3: In case application is rejected, proper reason shall be given.
Step 4: Enrollment valid till it is cancelled.
Step 5: Person enrolled as GSTP shall pass exam conducted by
NACIN*.
Step 6: A person who enrolled as GSTP by virtue of him enrolled as
STP or TRP under earlier indirect tax law shall remain enrolled only for 30
months from appointed date unless the person passed said exam within
30 months
*National Academy of Customs, Indirect Taxes & Narcotics (GK Point only)

15.17