Returns Rules under GST Rules 2017

 

1. 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

• The details of out­ward sup­plies of goods or ser­vices or both fur­nished in FORM GSTR‑1 shall include the – 
  • invoice wise details of all — 
    • inter-State and intra-State sup­plies made to the reg­is­tered per­sons; and
    • inter-State sup­plies with invoice val­ue more than two and a half lakh rupees made to the unreg­is­tered persons;

 

• con­sol­i­dat­ed details of all — 
  • intra-State sup­plies made to unreg­is­tered per­sons for each rate of tax; and
  • State wise inter-State sup­plies with invoice val­ue upto two and a half lakh rupees made to unreg­is­tered per­sons for each rate of tax;
• deb­it and cred­it notes, if any, issued dur­ing the month for invoic­es issued previously.

• 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.
• 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

2. Form and man­ner of fur­nish­ing details of inward 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 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 sub-sec­tion (2) of section

 

• Every reg­is­tered per­son shall fur­nish the details, if any, required under sub-sec­tion (5) of sec­tion 38 elec­tron­i­cal­ly in FORM GSTR‑2.
• 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

 

• 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.

• 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.
• 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.
• 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.
• The details of inward sup­plies of goods or ser­vices or both fur­nished in FORM GSTR‑2 shall include the — 
  • invoice wise details of all inter-State and intra-State sup­plies received from reg­is­tered per­sons or unreg­is­tered persons;
  • import of goods and ser­vices made; and
  • deb­it and cred­it notes, if any, received from

 

3. 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

 

• 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

 

4. 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

 

• 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

 

 

• The return fur­nished under sub-rule (1) shall include the — 
  • invoice wise inter-State and intra-State inward sup­plies received from reg­is­tered and un-reg­is­tered per­sons; and
  • con­sol­i­dat­ed details of out­ward supplies

 

• 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

 

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.

 

• 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

 

5. Form and man­ner of sub­mis­sion of return by non-res­i­dent tax­able — 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.
6. Form and man­ner of sub­mis­sion of return by per­sons pro­vid­ing online infor­ma­tion and data­base  access  or  retrieval  —  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.

7. Form and man­ner of sub­mis­sion of return by an Input Ser­vice — 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.

 

8. Form and man­ner of sub­mis­sion of return by a per­son required to deduct tax at source.- (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

 

• 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.
• 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).

9. 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

 

(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.

 

 

10. 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

 

11. 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-
    • Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the supplier;
    • Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the recipient;
    • invoice or deb­it note number;
    • invoice or deb­it note date; and

 

• 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 –

• 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;

• 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

 

 

12. 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.

13. 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.

• 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
• 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
• 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

Expla­na­tion.- For the pur­pos­es of this rule, it is here­by declared that -

 

• 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;
• 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

 

 

14. 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

 

15. 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:-
    • Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the supplier;
    • Goods and Ser­vices Tax Iden­ti­fi­ca­tion Num­ber of the recipient;
    • cred­it note number;
    • cred­it note date; and
    • 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 –

• 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.
• 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.

 

 

16.        Final acceptance of reduction in output tax liability and communication thereof.-

• 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
• 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.

 

 

17. 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

• 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
• 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
• 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

Expla­na­tion.-  For the pur­pos­es of this rule, it is here­by declared that –

• 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;
• 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.

18. 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

 

19. 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.

 

20. Match­ing of details fur­nished by the e‑Commerce oper­a­tor with the details fur­nished by the — 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,
    • State of place of sup­ply; and
    • 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.

 

21. 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

• 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
• 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
• 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.

 

22. 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.

• 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.
• 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

23. Final return.- Every reg­is­tered per­son required to fur­nish a final return under sec­tion 45, shall fur­nish such return elec­tron­i­cal­ly in FORM GSTR-10 through the com­mon por­tal either direct­ly or through a Facil­i­ta­tion Cen­tre noti­fied by the

 

24. 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.

25. 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,

• is a cit­i­zen of India;
• is a per­son of sound mind;
• is not adju­di­cat­ed as insolvent;
• has not been con­vict­ed by a com­pe­tent court; and sat­is­fies any of the fol­low­ing con­di­tions, namely:-
• 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
• 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;
• he has passed, 
  • 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; or
  • a degree exam­i­na­tion of any For­eign Uni­ver­si­ty recog­nised by any Indi­an Uni­ver­si­ty as equiv­a­lent to the degree exam­i­na­tion men­tioned in sub-clause (i); or
  • any oth­er exam­i­na­tion noti­fied by the Gov­ern­ment, on the rec­om­men­da­tion of the Coun­cil, for this pur­pose; or
  • has passed any of the fol­low­ing exam­i­na­tions, namely:- 
    • final exam­i­na­tion    of   the    Insti­tute   of    Char­tered Accoun­tants of India; or
    • final exam­i­na­tion of the Insti­tute of Cost Accoun­tants of India; or
    • final exam­i­na­tion    of    the    Insti­tute   of    Com­pa­ny Sec­re­taries of

 

• 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 enrol 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
• 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 and by such author­i­ty as may be noti­fied by the Com­mis­sion­er on the rec­om­men­da­tions of the Council:

Pro­vid­ed fur­ther that no per­son to whom the pro­vi­sions of clause (b) of sub-sec­tion (1) apply shall be eli­gi­ble to remain enrolled unless he pass­es the said exam­i­na­tion with­in a peri­od of one year from the appoint­ed date.

• 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
• 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
• 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
• 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.

• 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- 
  • fur­nish the details of out­ward and inward supplies;
  • fur­nish month­ly, quar­ter­ly, annu­al or final return;
  • make deposit for cred­it into the elec­tron­ic cash ledger;
  • file a claim for refund; and
  • 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.

• Any reg­is­tered per­son opt­ing to fur­nish his return through a goods and ser­vices tax prac­ti­tion­er shall- 
  • give his con­sent in FORM GST PCT-05 to any goods and ser­vices tax prac­ti­tion­er to pre­pare and fur­nish his return; and
  • 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.
• The goods and ser­vices tax prac­ti­tion­er shall- 
  • pre­pare the state­ments with due dili­gence; and
  • affix his dig­i­tal sig­na­ture on the state­ments pre­pared by him or elec­tron­i­cal­ly ver­i­fy using his
• 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).

 

 

26. 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.