By:- Puneet Agrawal B. Com (H), CA, LLB Partner Athena Law Associates Draft GST Return Rules By:- Puneet Agrawal B. Com (H), CA, LLB Partner Athena Law Associates

Return Form and manner of furnishing details of outward supplies – Form GSTR-1 Every registered taxable person required to furnish details of outward supplies shall furnish the details : of outward supplies of goods and/or services effected during a tax period u/s 25(1) of outward supplies of goods and/or services effected during an earlier tax period u/s 25(2) in this form, electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. Form GSTR-1A Details of outward supplies as added, corrected or deleted by the recipient shall be made available to the supplier electronically in this form. Form and manner of furnishing details of inward supplies – Form GSTR-2 Every registered taxable person required to furnish the details of inward supplies of goods and/or services shall furnish the same in this form electronically through the Common Portal, either directly or from a Facilitation Centre, notified by the Board or Commissioner, after including details as required u/s 26(2). Form GSTR-2A Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier

Return Form and manner of submission of monthly return Form GSTR-3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax shall be furnished by every registered taxable person in this form, electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. Part A - electronically generated on the basis of information furnished through returns in Form GSTR-1 and GSTR-2 Part B -for discharging liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules -claiming refund of any balance in the electronic cash ledger as per section 35(6) Form and manner of submission of quarterly return by the composition supplier Form GSTR-4A Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 shall be furnished by the supplier in this form Form GSTR-4 Quarterly Return by every taxable person u/s 8 shall be furnished in this form electronically through the Common Portal, either directly or from a Facilitation Centre, notified by the Board or Commissioner

Return Form and manner of submission of return by non-resident taxable person Form GSTR-5 Return in this form shall be furnished by every registered taxable person electronically through the Common Portal, either directly or from a Facilitation Centre, notified by the Board or Commissioner. Form and manner of submission of return by an input service distributor Form GSTR-6A Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier in this form. Form GSTR-6 A return in this form shall be furnished by every input service distributor electronically, containing the details of tax invoices on which credit has been received and those issued under section 17, through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner.

Return Form and manner of submission of return by a person required to deduct tax at source Form GSTR-7 A return shall be furnished in this form electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner, by every registered taxable person required to deduct tax at source u/s 37. Form GSTR-7A TDS Certificate [referred to in section 37(3)] shall be made available electronically to the deductee on the Common Portal in this form on the basis of the return filed in Form GSTR-7. Communication of acceptance, discrepancy or duplication of input tax credit claim Form GST ITC-1 Communication of acceptance, discrepancy or duplication of input tax credit claim u/s 29(2) shall be made available electronically to the registered taxable person making such claim in this form through the Common Portal. Form and manner of submission of statement of supplies effected through e-Commerce Form GSTR-8 Details of supplies effected through e-commerce operator and the amount of tax collected as required u/s 43C(1) shall be furnished in this form electronically through the Common Portal, either directly or from a Facilitation Centre, notified by the Board or Commissioner.

Return Notice to non-filers of returns Form GSTR-3A A notice in this form shall be issued, electronically, to a registered taxable person who fails to furnish return u/s 27 and 31. Annual Return Form GSTR-9 Annual Return u/s 30(1) shall be furnished by every registered taxable person electronically in this form through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. Form GSTR-9A Simplified Annual return in this form shall be furnished by a taxable person registered under section 8. Form GSTR-9B Audited annual accounts and a reconciliation statement, duly certified, in this form, shall be furnished electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner, by every registered taxable person whose aggregate turnover during a financial year exceeds one crore.

Return Final Return Form GSTR-10 Final Return shall be furnished by every registered taxable person required to furnish a final return u/s 31, electronically in this form, through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. Details of inward supplies of persons having Unique Identity Number Form GSTR-11 Details of inward supplies to be furnished by a person having UIN and claiming refund shall be furnished in this form either directly or from a Facilitation Centre, notified by the Board or Commissioner. Provisions relating to a Tax Return Preparer Form GST TRP-1 Application for enrolment as Tax return preparer shall be made to the officer authorised in this behalf in this form. Form GST TRP-2 Enrolment certificate as Tax return preparer shall be issued by the authorised officer in this form, after making necessary enquiry.

Return Form GST TRP-3 Show cause notice shall be issued to a Tax return preparer, who is found guilty of misconduct in connection with any proceeding under the Act, by the authorised officer in this form. Form GST TRP-4 Order of cancelling enrolment as Tax return preparer shall be issued by the authorised officer in this form, directing the tax return preparer that he is disqualified u/s 34. Form GST TRP-5 A list of Tax Return Preparers enrolled under shall be maintained on the Common Portal in this form and the authorised officer may make such amendments to the list as may be necessary from time to time. Form GST TRP-6 Consent of taxable person to Tax return preparer shall be given in this form and the Tax Return Preparer so authorised shall be allowed to undertake such tasks as indicated in this form during the period of authorisation. Form GST TRP-7 Withdrawal of authorization to tax return preparer shall be communicated by the taxable person in this form.

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