GST India Forum – Goods and Services Tax (GST) in India › Forums › Article › ALL ABOUT GSTR 1
- CA HEMANT SHARMAParticipantAugust 3, 2017 at 4:17 PMPost count: 1Topics: 1
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Law Governing Returns
CGST Act 2017 RETURNS CHAPTER IX 9 Sections
(Section 37 – 48)
CGST Rules 2017 RETURNS CHAPTER VIII 26 Rules
Return Forms RETURNS Forms in CGST Rules 2017 31 FORMS
Sections At A Glance
37 – Furnishing Details of Outward Supplies
38 – Furnishing Details of Inward Supplies
39 – Furnishing of returns
40 – First return
41 – Claim of ITC and provisional acceptance thereof
42 – Matching, reversal and reclaim of reduction in ITC – CREDIT NOTE
43 – Matching, reversal and reclaim of reduction in OTL – CREDIT NOTE
44 – Annual Return
45 – Final return by RP whose registration is cancelled
46. – Notice to return defaulter
47 – Late Fees
48 – GST practitioner appointment, removal etc. and return filling authorisation to them
Rules At a Glance
59. Form and manner of furnishing details of outward supplies.-
60. Form and manner of furnishing details of inward supplies.
61. Form and manner of submission of monthly return.-
62. Form and manner of submission of quarterly return by the composition supplier
63. Form and manner of submission of return by NR taxable person
64. Form and manner of submission of return by persons providing online information and database access or retrieval services
65. Form and manner of submission of return by an ISD
66. Form and manner of submission of return by a person required to deduct tax at source.-
67. Form and manner of submission of statement of supplies through an ecommerce operator
68. Notice to non-filers of returns
69. Matching of claim of ITC
70. Final acceptance of ITC and communication thereof.-
71. Communication and rectification of discrepancy in claim of ITC and reversal of claim of ITC
72. Claim of ITC on the same invoice more than once
73. Matching of claim of reduction in the OTL
74. Final acceptance of reduction in OTL and communication thereof
75. Communication and rectification of discrepancy in reduction in OTL and reversal of claim of reduction
76. Claim of reduction in OTL more than once
77. Refund of interest paid on reclaim of reversals
78. Matching of details furnished by e-Commerce operator with details furnished by supplier
79. Communication and rectification of discrepancy in details furnished by ecommerce operator and supplier
Rule 80 – Annual return
Rule 81. Final return
Rule 82. Details of inward supplies of persons having UIN
Rule 83. Provisions relating to a GST practitioner
Rule 84. Conditions for purposes of appearance
S.no. Forms Rule Particulars
1 GSTR 1 59(1) Details of outward supplies of goods or services
2 GSTR 1A 59(4) Details of auto drafted supplies (from GSTR 2,4,6)
3 GSTR 2 60(1) Details of inward supplies of goods or services
4 GSTR 2A 60(1) Details of auto drafted supplies (from GSTR 1,5,6,7,8)
5 GSTR 3 61(1), 77 Monthly Return
6 GSTR 3A 68 Notice to return defaulter u/s 46 for not filing return
7 GSTR 3B 61(5)
8 GSTR 4 62 Quarterly return for registered person opting for composition levy
9 GSTR 4A 59(3) & 66(2) Auto-drafted details for registered person opting for composition
levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
10 GSTR 5 63 Return for Non-resident taxable person
11 GSTR 5A 64 Details of supplies of OIDAR services by a
person located outside India made to non-taxable persons in India
12 GSTR 6 65 Return for input service distributor
13 GSTR 6A 59(3) & 65 Details of supplies auto-drafted form
(Auto-drafted from GSTR-1)
14 GSTR 7 66(1) Return for TDS
15 GSTR 7A 66(3) TDS Certificate
16 GSTR 8 67(1) Statement for TCS
17 GSTR 9 80 Form Still not available – Annual Return
18 GSTR 9A Form Still not available – Annual Return for Composition Levy
19 GSTR 9B Form Still not available – E-commerce Operator Liable to Collect TCS
20 GSTR 9C Form Still not available – whose turnover > Rs. 2 cr mandatory audit and attach audit report in this form
21 GSTR 10 81 Form Still not available – Final Return
22 GSTR 11 82 Statement of inward supplies by persons having Unique Identification Number (UIN)
23 GST MIS 1 76 Form Still not available – Communication of duplication of claims for reduction in OTL
24 GST MIS 2 75 Form Still not available – Communication and rectification of discrepancy in reduction in OTL and reversal of claim of reduction
25 GST MIS 3 78 & 79 Form Still not available – Communication of Discrepancy to Supplier
26 GST MIS 4 Form Still not available – Communication of Discrepancy to E-commerce Operator
S.no. Forms Rule Particulars
1 GST PCT 01 83 Application for Enrolment as Goods and Services Tax Practitioner
2 GST PCT 02 83 Enrolment Certificate of Goods and Services Tax Practitioner
3 GST PCT 03 83 Show Cause Notice for disqualification
4 GST PCT 04 83 Order of rejection of enrolment as GST Practitioner
5 GST PCT 05 83 & 84 Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
37 – Furnishing details of outward supplies read with
Rule 59 – Form and manner of furnishing details of outward supplies and GSTR 1 – Details of outward supplies of goods or services
References made to other provisions – Section 10, 51, 52, 38, 39, 42 & 43 of CGST Act + Section 14 of IGST Act + Forms GSTR – 1A,2,2A,4,4A,6,6A
1. Who all are covered?
• Every RP except following
o NR taxable person
o person paying tax under provisions of section 10 or 51 or 52
o Person referred to in section 14 of IGST Act (OIDAR)
2. How to Furnish Details of Outward Supplies?
• Electronically in the form GSTR – 1 at http://www.gst.gov.in
3. What to Furnish in GSTR-1?
• Details of outward supplies of g/s/b (including Nil rated, exempted and non GST outward supplies).
4. When to Furnish?
• On or before 10th of succeeding month
Note – (GSTR-1 will not be allowed to file from 11th day to 15th of succeeding month)
• Commissioner can in some cases can extend above time limit with a notification.
5. What Details to be included in GSTR – 1?
• Invoice wise details of all
o inter-State supplies made to RPs
o inter-State supplies invoice value > Rs. 2.5 lakh made to unRPs;
o intra-State supplies made to RPs; and
• Consolidated details of all –
o intra-State supplies made to unRPs for each rate of tax; and
o State wise inter-State supplies with invoice value upto Rs. 2.5 lakh made to unRPs for each rate of tax;
• debit and credit notes, if any, issued during month for invoices issued previously.
• Zero rated supplies and Deemed Exports
• Nil rated, exempted and non GST outward supplies
• Amendments to taxable outward supply details furnished in returns for earlier tax periods
• Consolidated Statement of Advances Received/Advance adjusted in the current tax period/Amendments of information furnished in earlier tax period
• HSN-wise summary of outward supplies
• Nature & Number of Documents issued during the tax period like invoices etc.
6. What will happen to details submitted in GSTR-1?
• Supplier’s outward supplies details filed via GSTR 1 shall be communicated to registered recipient, after 10th of succeeding month i.e after filling of GSTR 1, electronically in form:
o Part A of FORM GSTR- 2A
o FORM GSTR-4A
o FORM GSTR-6A
7. What will happen after such communication to Recipient?
• As per section 38 Recipient can verify, validate, modify or delete (if required) details of outward supplies intimated to him in point 6 via GSTR 2A, 4A or 6A.
• Together with that he shall also furnish details of inward supplies of taxable g/s/b and credit or debit notes received between 10th day and 15th day of succeeding month in case of Form GSTR 2 and within 18 days after end of quarter in case of GSTR 4 (Composition Levy Return) and within 13 days of succeeding month in case of GSTR 6 (ISD).
• Details in above 2 sub points of point no. 7 shall be made available to supplier electronically in FORM GSTR-1A.
• Then after receiving GSTR 1A such supplier may either accept or reject modifications made by recipient. The acceptance and rejection by supplier can be made on or before 17th day of succeeding month.
• FORM GSTR-1 furnished originally by supplier shall stand amended to the extent of modifications accepted by him.
8. What if details not match?
• Supplier who has furnished GSTR 1 and details under which have remained unmatched u/s 42 (mismatch of ITC) or 43 (mismatch of Output Tax Liability), shall, upon discovery of any error or omission therein, rectify such error or omission, and shall pay tax and interest if any.
• Rectification above will not be allowed after furnishing of return u/s 39 for month of September following end of FY to which such details pertain, or furnishing of relevant annual return, whichever is earlier.
Example – A sold goods to B in month of July 2017 and charged GST on same, now in this example A is a supplier and B is a Recipient (Assuming this is the only transaction for both)
Compliance Date Sheet as per provisions discussed so far
GSTR 1 – Details of Outward Supplies To be Filed by A Before 10th August 2017
GSTR 2A/4A/6A No one needs to file. It will be auto generated information that will be transmitted to B. After 10th August 2017
B can verify, validate, modify or delete (if required) details of outward supplies as submitted by A in GSTR 1 Between 10th August 2017 and 13th or 15th August 2017 (as the case may be)
GSTR 2/4/6 – Details of Inward Supplies To be Filed by B GSTR 2 – Between 10th – 15th August 2017
GSTR 4 – Not Applicable 1st return for composition levy scheme will be filed in in October 2017
GSTR 6 – 13th August 2017 (ISD)
GSTR 1A No one needs to file. It will be auto generated information that will be transmitted to A. After 13th or 15th August 2017 as the case may be
A may either accept or reject modifications made by B On or Before 17th August 2017
GSTR – 1 Return Special Points
• GSTR-1 should be furnished by 10thof the month succeeding relevant tax period.
• Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods.
• It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in preceding year > Rs. 1.50 Cr but < Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover > Rs. 5.00 Cr.
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GSTR 1 is a mandatory form filing for the monthly or quarterly return that should be filed by every registered taxpayer. All registered taxpayers need to file GSTR 1 return for every 10th of the subsequent month. and all registered taxpayers annual turnover is greater than 1.5 Crore must mandatory to file GSTR 1 return.
The due date for GSTR 1 (October-December 2018)turnover upto 1.5 crore -31st Janauary 2019.
The due date for GSTR 1 (November 2018) turnover is greater than 1.5 crore – 11th December 2018.
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