Category: Returns under GST

As per section 39(7), the tax payable as per return has to be paid to the ‘Government’ on or before the due date for filing the return. Section 2(53) of the CGST Act defined ‘Government’ to mean the Central Government. Further, as per Section 2(9) of the IGST Act, the term ‘Government’ has been defined to mean the Central Government.
Therefore, in respect of CGST and IGST taxes, the tax has to be paid to the credit of the Central Government. In respect of SGST, the tax has to be paid to the credit of the State Government

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 26)

As per Section 39(9), where the omission / incorrect particulars are pointed out by the department during audit/inspection/scrutiny/enforcement, the assesse can rectify such omissions/incorrect particulars in the returns. In the month/quarter in which such omission/ incorrect particulars are noticed, the due tax and interest shall be payable thereon.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 25)

Section 39(8) of the CGST Act specifies that the periodical return in FORM GSTR-3 or FORM GSTR-4 (as the case may be) shall be furnished whether or not any supplies have been effected during the tax period. Here, it is relevant to note that the term “supplies” includes both inward and outward supplies.
However, a non-resident taxable person, an input service distributor, a person liable to deduct tax at source and person liable to collect tax at source would not be liable to furnish returns (in Forms GSTR-5, GSTR-6, GSTR-7 and GSTR-8, respectively) if they have not effected any supplies requiring them to furnish the respective forms (as mentioned above)

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 24)

1. Any person liable to collect tax at source under section 52 of the CGST Act is
   specifically liable to furnish returns in FORM GSTR-8.
2. The details in respect of tax collected at source, as well as the details relating to tax collected and tax paid shall be disclosed.
3. Further, the person shall be required to furnish other returns in FORM GSTR-1, GSTR-2 and GSTR-3, to the extent not covered in FORM GSTR-8 above.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 23)

1. Any person liable to deduct tax at source under Section 51 of the CGST Act is
   specifically liable to furnish returns in FORM GSTR-7.
2. The details in respect of tax deduced at source, as well as the details relating to tax payable and tax paid shall be disclosed.
3. Further, the person shall be required to furnish other returns in FORM GSTR-1, GSTR-2 and GSTR-3, to the extent not covered in FORM GSTR-7.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 22)

FORM GSTR-6A contains the details of inward supplies received by Input Service Distributors from registered taxable persons and debit/credit notes received. This statement is auto populated from FORM GSTR-1 and FORM GSTR-5 filed by other assesses bearing the same PAN as the Input Service Distributor.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 21)

If the turnover of the registered taxable person exceeds Rs. 2 crore, then the Annual Return is required to be audited by a Chartered Accountant or Cost Accountant. Further, they also have to submit reconciliation statement in FORM GSTR-9C. If the turnover does not exceed Rs. 2 crore, the registered taxable person can himself compile the details in FORM GSTR-9 and submit the return.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 51)

Any registered taxable person whose registration has been cancelled is required to file Final return in FORM GSTR-10. The return has to be filed within three months from the date of cancellation or date of order of cancellation, whichever is later.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS : FAQ NO. 52)

If the registered taxable person fails to furnish the return in FORM GSTR-3 or GSTR-4 or GSTR-5 or GSTR-6 or GSTR-7 or Final return in FORM GSTR-10, the department will issue a notice in FORM GSTR-3A asking the registered taxable person to furnish the particular return within 15 days.

(ICAI FAQ PUBLICATIONS 06-09-2017 RETURNS: FAQ NO. 53)