How to Submit Monthly Return under GST

Rule 61 of CGST Rules 2017

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.

• 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
• 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.
• 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

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, return in FORM GSTR-3B, in lieu of FORM GSTR‑3, may be fur­nished in such man­ner and sub­ject to such con­di­tions as may be noti­fied by the Commissioner.