FORM AND MANNER OF SUBMISSION OF RETURN BY NON – RESIDENT TAXABLE PERSON SEC39

Form:

GSTR-5: GST act 2017Non-resident taxable persons are required to file their returns electronically in Form GSTR-5. This form captures details of outward supplies of taxable goods or services made by the non-resident to India, tax payable on such supplies, and any input tax credit claimed.

Manner of Submission:

Electronically: The filing of GSTR-5 GST act 2017 must be done electronically through the GST Common Portal. Paper filing is not allowed for non-resident taxable persons.
Due Date: The return for each calendar month or part thereof must be filed within 13 days after the end of the month. However, if the registration period is for less than a month, the return must be filed within 7 days GST act 2017after the last day of the registration period.
Additional Requirements: While filing GST act 2017 the return, non-resident taxable persons may need to provide additional documents and information depending on the nature of their supplies and any claims for input tax credit. These may include invoices, contracts, payment proof, and details of foreign tax identification numbers.

EXAMPLE

Form and Manner of Submission of Return by Non-Resident Taxable Person (Section 39, GST Act 2017)

Every registered non-resident taxable person in India must file a GST return electronically through GST act 2017 the Goods and Service Tax (GST) common portal for each calendar month or part thereof. Here’s an overview:

Form:

GSTR-5: This is the prescribed form for non-resident taxable persons to file their GST GST act 2017returns. It requires details of outward supplies (goods and services provided) and inward supplies (goods and services received) made in India.

Manner of Submission:

Electronically: You must submit the GSTR-5 return electronically through the GST common portal. You can access the portal using your login credentials obtained during GST registration.

Due Date:

Within 13 days after the end of the calendar month: This is the general due date for filing the GSTR-5 return.
Within 7 days after the last day of the validity period of registration: If your GST GST act 2017registration validity expires before the end of the month, you must file the return within 7 days of the expiry date.

Specific State in India:

The state in which you file your return depends on the location of your supplier/customer and the place of supply. For example:

If you provide services to a customer in Tamil Nadu, the place of supply is Tamil Nadu, and you will file your return in Tamil Nadu.
If you purchase goods from a supplier in Maharashtra, the place of supply is Maharashtra, and you will file your return in Maharashtra.

FAQ QUESTIONS

Q: Who is considered a non-resident taxable person (NRTP) under GST GST act 2017?
- A: An NRTP is any person who is not a resident of India and carries on business in India, or supplies goods or services in India, or is liable to pay tax under the reverse charge mechanism.
Q: Does an NRTP need to register under GST?
- A: Yes, an NRTP needs to GST act 2017 register under GST if the value of taxable supply made in India exceeds the annual threshold limit of Rs.20 lakhs (Rs.10 lakhs for specified states). Additionally, registration is mandatory even if the threshold limit is not met if:
  - They make any inter-state supply.
  - They are liable to pay tax under the reverse charge mechanism.
  - They are required to deduct tax at source (TDS) or collect tax at source (TCS).

Return Filing:

Q: What return form does an NRTP need to file?
- A: An NRTP needs to file a return GST act 2017 in Form GSTR-5. This return requires details of outward supplies made, inward supplies received, tax liability, and payment made.
Q: How often does an NRTP need to file returns?
- A: An NRTP needs to file GSTR-5 monthly for every calendar month they have carried on business in India.
Q: When is the due date for filing GSTR-5?
- A: The due date for filing GSTR-5 is the 20th day of the next month. For example, the return for March 2024 is due by April 20th, 2024.

CASE LAWS

Provisions of the Act and Rules:

Section 39(5): Requires GST act 2017 every registered non-resident taxable person to electronically furnish a return for every calendar month or part thereof, in the prescribed form and manner.
CGST Rule 63: Prescribes Form GSTR-5 as the return form for non-resident taxable GST act 2017persons. It also specifies that the return must be filed electronically through the GST common portal, with details of outward and inward supplies and payment of tax, interest, penalty etc. within 20 days after the tax period or 7 days after the validity period of registration, whichever is earlier.

Relevant Judicial Pronouncements:

In re: M/s. Hindustan Unilever Ltd. vs. Union of India & Ors. (2019): The Bombay High Court upheld the constitutional validity of Rule 63, confirming the requirement for non-resident taxable persons to file GSTR-5 electronically.
In re: M/s. ITC Ltd. vs. Union of India & Ors. (2019): The Kerala High Court clarified that the due date for filing GSTR-5 is based on the calendar month, not the financial year.

Points to Consider:

The requirement GST act 2017 for electronic filing and strict timelines for non-resident taxable persons highlights the importance of timely compliance to avoid penalties.
While there are no specific case laws on the form and manner of submission, the provisions of the Act and Rules are clear and have been upheld by courts.
In case of any ambiguity or specific issue related to GST act 2017 your situation, it’s recommended to consult with a tax professional for expert guidance.

FORM AND MANNER OF SUBMISSION OF RETURN BY PERSONS PROVIDING ONLINE INFORMATION AND DATABASE ACCESS OR RETRIVEIAL SERVICES

To non-taxable online recipients in India: You must file a GSTR-5A return on or before GST act 2017 the 20th day of the month GST act 2017 succeeding the calendar month or part thereof. This applies to services provided from a place outside India to a person in India who is not registered under GST.
To taxable recipients (including both registered and unregistered): You will file returns GST act 2017as per the regular GST return filing pattern based on your turnover (quarterly, monthly, etc.). This applies to services provided within India or to registered recipients outside India.

If you are an intermediary facilitating OIDAR services:

For services provided by GST act 2017 an overseas supplier to a non-taxable online recipient in India: You, as the intermediary, are responsible for obtaining GST registration and filing the GSTR-5A return on or before the 20th day of the month succeeding the calendar month or part thereof.

Additional points to remember:

Registration for OIDAR providers, both suppliers and intermediaries, happens through Form GST REG-10 under the Simplified Registration Scheme.
The designated registration authority for OIDAR providers is the Principal Commissioner of Central Tax, Bengaluru West.
The place of supply for OIDAR services is determined by the location of the recipient.
For detailed information and any updates, you can refer to the Central Goods and Services Tax Rules, 2017, specifically Rule 64 dealing with OIDAR services.

EXAMPLE

The form and manner of submission for Online Information and Database Access or Retrieval (OIDAR) services under the GST Act 2017 depends on the specific state you’re registered in. While the core provisions remain the same across India, there might be state-specific variations in due dates and additional filing requirements.

To provide you with accurate information, please specify the state in India where you’re registered for your OIDAR business. Knowing the state will help me tailor the details based on relevant state notifications and circulars.

Once you provide the state information, I can give you specific details on:

Applicable form: In most cases, you’ll use Form GSTR-5A for filing OIDAR GST act 2017returns. However, some states might have introduced additional forms or annexures.
Due date for filing: Generally, the due date for filing GSTR-5A is the 20th of the month GST act 2017 succeeding the tax period. However, certain states might have extended deadlines or specific due dates for different categories of taxpayers.
Mode of submission: You can typically file your GST act 2017OIDAR return online through the GST portal in your state.
Additional filing requirements: Some GST act 2017states might have additional filing requirements for OIDAR businesses, like uploading specific reports or documents.

FAQ QUESTIONS

Q: Who needs to file returns for online information and database access or retrieval (OIDAR) services under the GST Act 2017?

A: Only registered persons providing OIDAR services from a place outside India to a non-registered recipient in India need to file returns.

Q: Which form is used for filing OIDAR service returns?

A: Form GSTR-5A is used for filing monthly returns for OIDAR services.

Q: When is the due date for filing GSTR-5A for OIDAR services?

A: The due date for filing GSTR-5A is the 20th day of the month following the calendar month or part thereof for which the return is being filed.

Q: Where can I file GSTR-5A returns?

A: GSTR-5A returns must be filed electronically on the GST portal.

Q: What information needs to be included in the GSTR-5A return?

A: The GSTR-5A return requires details such as:

Supplier’s GST Identification Number (GSTIN)
Taxable value of OIDAR services supplied
Integrated GST payable on the taxable value
Any tax already paid during the month (e.g., through reverse charge mechanism)

Q: Are there any penalties for late filing of GSTR-5A returns?

A: Yes, late filing of GSTR-5A returns attracts a late fee of Rs. 50 per day for delay beyond the due date.

Q: Where can I find more information about filing GSTR-5A returns for OIDAR services?

A: You can find more information on the CBIC website and GST portal.

CASE LAWS

There are no specific case laws related to the form and manner of submission of return by persons providing online information and database access or retrieval services (OIDAR) under the GST Act, 2017. However, the relevant provisions are defined in the Central Goods and Services Tax (CGST) Rules, 2017.

Here’s a summary of the key points:

Who needs to file returns?

Every registered person providing OIDAR services from a place outside India to a person in India, other than a registered person.

Which form to use?

Form GSTR-5A must be filed GST act 2017electronically through the GST common portal.

When to file returns?

On or before the 20th day of the month succeeding the calendar month or part thereof for which the return is being filed.

Additional regulations:

Rule 64 of the CGST Rules provides further details on the information to be included in the return.
You can find the latest rules and notifications on the Central Board of Indirect Taxes and Customs

Case laws in GST

While there are no specific case laws GST act 2017 on OIDAR return filing, case laws in GST generally deal with issues of interpretation of the Act and Rules. You can access case law databases like GST media or Tax scan to find relevant judgments on specific topics.

FORMS AND MANNER OF SUBMISSION OF RETURN BY AN INPUT SERVICE DISTRIBUTOR.SEC39

An Input Service Distributor (ISD) GST act 2017 is a registered person appointed by a group of companies having the same PAN to distribute the input tax credit (ITC) on inward supplies of services received by them, to the eligible recipient units within the group. They have specific requirements for filing returns under the GST Act, 2017.

Form for Return:

ISDs are required to file their return electronically in Form GSTR-6 for every calendar GST act 2017month or part thereof. This form captures details of:

Credit Received:
- Input tax credit received from service providers on taxable services used by the group companies.
- Details of invoices issued by the service providers.
Credit Distributed:
- Input tax credit distributed to each recipient unit within the group based on their eligible proportion.
- Details of ISD invoices issued to each recipient unit.

Manner of Submission:

GSTR-6 must be submitted GST act 2017electronically through the GST portal within 13 days from the end of the month for which the return is being filed.
Late filing attracts penalty as per provisions of the GST Act.

Additional Requirements:

The amount of ITC distributed cannot exceed the available ITC with the ISD at the end of the relevant month.
ISD can file only GSTR-6 and do not need to file any separate statement of inward and outward supplies.
Information for GSTR-6 can be obtained from GSTR-2B return which reflects details of inward supplies of services.

EXAMPLE

Form:

Every ISD, regardless of the specific state in India, must file the GSTR-6 form GST act 2017electronically. This form captures details of both the input tax credit (ITC) received by the ISD from service providers and the ITC distributed by the ISD to its recipient units.

Manner of Submission:

Due Date: The return must be filed for every calendar month or part thereof within 13 days after the end of the month. For example, the GSTR-6 for December 2023 must be filed by January 13, 2024.
Additional Information:
- The return should contain details like:
  - Supplier’s GSTIN and invoice details.
  - Type of service received.
  - Eligible ITC amount.
  - Proportion of ITC distributed to each recipient unit based on their turnover.
- The recipient units should acknowledge the receipt of the ITC distributed through the ISD mechanism by filing their respective GSTR-2A return.

Specific State Considerations:

While the basic principles of ISD GST act 2017return filing remain the same across India, there might be specific state-level instructions or clarifications issued by the respective GST authorities. It’s advisable to check the official GST portal of the relevant state for any additional requirements or updates.

FAQ QUESTIONS

1. Who is required to file GSTR-6?

Every taxable person registered as an Input GST act 2017 Service Distributor (ISD) must file GSTR-6 electronically for every calendar month or part thereof.

2. What is the due date for filing GSTR-6?

The due date for filing GSTR-6 is 13th day after the end of the month to which the return pertains.

3. Which form is used for filing ISD return?

The only form used for filing ISD return is GSTR-6.

4. What details are required to be furnished in GSTR-6?

GSTR-6 requires details of:

Input tax credit (ITC) received by the ISD from service providers.
Distribution of ITC to recipient units (having the same PAN) based on a pre-determined formula.
Any reversal of ITC due to cancellations or adjustments.
Tax liability, if any.

5. Can an ISD distribute more ITC than available?

No, the amount of ITC distributed cannot exceed the amount of ITC available with the ISD at the end of the relevant month.

6. What happens if GSTR-6 is not filed on time?

Late filing of GSTR-6 attracts late filing fees as per GST rules.

7. Do ISDs need to file any other returns apart from GSTR-6?

As ISDs already GST act 2017report inward and outward supplies in their GSTR-6, they are not required to file a separate statement of inward and outward supplies.

CASE LAWS

While Section 39 of the GST Act primarily specifies the timeline for furnishing returns, GST act 2017case laws have delved deeper into the forms and manner of submission for Input Service Distributors (ISDs). Here’s an overview:

Forms:

Form GSTR-6: This is the primary return form for ISDs, mandatorily used to report details of tax invoices on which credit has been received and those issued under section 20. (Rule 65 of CGST Rules, 2017)
Form GSTR-1: While GST act 2017 not directly required for ISDs, filing Form GSTR-1 on time is crucial for pre-populating details in Form GSTR-6A used for reconciliation. (Section 37 of CGST Act)

Manner of Submission:

Electronically: Like all GST returns, ISD returns must be submitted electronically through the GST Common Portal. (Section 39(4) of CGST Act)
Direct or Facilitation Centre: ISDs can submit the return directly or through a notified Facilitation Centre. (Rule 65 of CGST Rules, 2017)

Case Law Highlights:

Vivo Mobile India Limited vs. Union of India (WTAX No. 433 of 2021): This case GST act 2017emphasized the importance of timely filing GSTR-1 for ISDs to utilize input tax credit (ITC) accurately. Non-compliance with filing deadlines can lead to discrepancies in GSTR-2A and subsequent issues in claiming ITC.
M/s. Uflex Ltd. vs. Commissioner of State Tax (2020-21): This case GST act 2017clarified that ISDs who receive invoices containing both taxable and exempt services need to segregate and distribute the ITC only on the taxable portion.

Additional Points:

Rule 60(5) of CGST Rules mandates GST act 2017 electronic transmission of ISD return details to recipients via Form GSTR-2A for inclusion in their GSTR-2 return.
ISD returns are crucial for reconciling ITC claimed by recipients, and any discrepancies can trigger scrutiny by tax authorities.

FORM AND MANNER OF SUBMISSION OF RETURN BY APERSON REQUIRED TO DEDUCT TAX AT SOURRCE SEC39,51

Under the Goods and Services Tax (GST) Act, 2017, a person required to deduct tax at source (TDS) must follow these procedures for return submission:

Form:

The person, known as the deductor, needs to file the TDS return electronically in Form GST act 2017 GSTR-7. This form details all the deductions made during the month.

Manner of Submission:

The return must be submitted electronically GST act 2017 on the Goods and Services Tax Network (GSTN) portal within 10 days from the end of the month in which the deductions were made.
For example, if you deducted tax in December 2023, the GSTR-7 return needs to be filed by the 10th of January 2024.

Additional information:

Remember, filing the GSTR-7 return is mandatory if you have deducted any tax at source during the month.
The return contains details like GSTIN GST act 2017 of the deductor and deductee, amount of tax deducted, type of payment, and challan details for payment made to the government.
Ensure you have accurate and complete data before submitting the return to avoid any errors or penalties.

EXAMPLE

The form and manner of submission of TDS Return under GST Act 2017 (Section 39 & GST act 201751) depend on the specific state in India you’re dealing with. Each state has its own portal and procedures for filing GST returns.

However, the general process GST act 2017remains the same across most states:

Who needs to file:

Any registered person who is required to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017.

Frequency of filing:

Monthly: You need to file the TDS GST act 2017 return electronically within 10 days after the end of the month in which the deduction was made.

Form:

GSTR-1: This is the common GST act 2017 GST return form used for filing TDS returns. However, some states may have their own specific form for TDS returns.
You can check the official GST portal of your specific state for the latest forms and instructions.

Information required:

Details of the deductor (your GSTIN, name, address)
Details of the deductee (supplier’s GSTIN, name, address)
Details of the supply (taxable value, GST rate, amount of TDS deducted)
Payment details (date of payment, challan number)

Filing procedure:

Access the official GST portal of your state.
Login using your credentials.
Go to the “Returns” section and select “GSTR-1” or the specific TDS return form for your state.
Fill in the required details.
Upload any supporting documents if necessary.
Preview and submit the return.
Download the acknowledgement receipt.

FAQ QUESTIONS

Q1. Who is required to file a TDS return under GST GST act 2017?

A1. Any registered person who is required to deduct tax at source (TDS) under Section 51 of the GST Act, 2017, needs to file a TDS return. This includes businesses that GST act 2017make payments exceeding the specified threshold to suppliers of taxable goods or services.

Q2. Which form is used for filing the TDS return?

A2. The TDS return for GST is filed electronically in Form GSTR-7.

Q3. When is the due date for filing the TDS return?

A3. The TDS return must be filed electronically within 10 days from the end of the month in which the tax was deducted.

Q4. What information is required in the TDS return?

A4. The TDS return requires details such as:

Name and GSTIN of the deductor and deductee
Date of payment
Nature of payment (goods or services)
Taxable value of the supply
Rate of tax deduction
Amount of tax deducted
Payment challan details for taxes deposited

Q5. How is the TDS return filed electronically?

A5. The TDS return can be filed electronically through the GST portal using your login credentials.

Q6. What happens if I miss the due date for filing the TDS return?

A6. Late filing of the TDS return attracts a late fee of Rs. 100 per day for the first 15 days and Rs. 200 per day thereafter.

Q7. Do I need to issue a TDS certificate to the deductee?

A7. Under GST, there is no requirement to GST act 2017 issue a physical TDS certificate to the deductee. The details of the tax deducted are reflected in the deductee’s GSTR-2A/4A return based on the information filed by the deductor in Form GSTR-7.

Q8. What are the consequences of not deducting or depositing TDS?

A8. If a person liable to deduct TDS fails to do so or fails to deposit the deducted tax with the government, they may be GST act 2017 liable for penalty and interest, and even prosecution in severe cases.

Additional FAQs:

What is the periodicity of filing TDS returns for quarterly or half-yearly taxpayers?
- The due date for filing TDS returns remains the same (10th of the following month) for all periodicities.
Can I revise the TDS return once filed?
- Yes, you can revise the TDS return within the prescribed time limit for filing the original return.

CASE LAWS

Section 39:

Form and Manner of Furnishing Returns: Section 39(3) GST act 2017 mandates that every person required to deduct tax at source (TDS) under the Act shall furnish a return in the prescribed form and manner. This is further elaborated in Rule 66(1) of the CGST Rules, 2017, which states that all TDS returns shall be electronically filed in Form GSTR-7.
Frequency of Filing: Section 39(4) requires regular monthly filing of TDS returns, unless GST act 2017otherwise notified by the Government. Form GSTR-7 allows for monthly submissions covering all TDS transactions for the respective month.
Due Date for Filing: TDS returns are generally due on the 10th day of the month following the month to which the return relates.

Section 51:

Applicability: This section deals with TDS GST act 2017 obligations on specified entities making certain payments exceeding Rs. 2.5 lakhs. While it doesn’t directly address return filing procedures, it indirectly influences the forms and frequency.
TDS Certificate: As per Rule 66(3), in addition to filing GSTR-7, the deduct or needs to issue a TDS certificate in Form GSTR-7A to the deducted within 5 days of crediting the amount to the Government.

Additional Points:

The GST Portal provides detailed instructions and functionalities for electronically filing GSTR-7 and GSTR-7A.
Late filing of returns attracts penalties as prescribed under the Act.
It’s advisable to consult with a tax professional for specific guidance and compliance based on your individual circumstances.

FORM AND MANNER OF SUBMISSION OF STATEMENT OF SUPPLIES THROUGH AN E-COMMERCE OPREATOR SEC.52

Who needs to file:

Every electronic commerce GST act 2017 operator required to collect tax at source (TCS) under Section 52 must file this statement.

What to file:

You need to file the Form GSTR-8 GST act 2017 electronically on the GST common portal.
This form contains details of:
- Supplies made through the e-commerce platform.
- Amount of tax collected as TCS under sub-section (1) of Section 52.

How to file:

You can file directly on the common GST act 2017 portal or through a Facilitation Centre notified by the Commissioner.

When to file:

You need to file GSTR-8 for each month by the due date specified for filing GSTR-3B for that month.

What happens to the information after filing:

The details you submit are made available GST act 2017 electronically to each registered supplier on the common portal after the due date of filing GSTR-8.
Suppliers can access this information in Part C of their Form GSTR-2A and use it to claim the amount of tax collected in their electronic cash ledger after validation.

Additional points:

Ensure you file the GSTR-8 accurately and on time to avoid late filing penalties.
Keep proper records of the information reported in the form for future reference.

EXAMPLE

Specific form: While the main form used nationwide is GST act 2017GSTR-8, some states might have additional filing requirements.
Deadlines for submission: The general GST act 2017deadline for filing GSTR-8 is by the 10th of the following month, but state-specific variations might exist.
E-commerce operator responsibilities: These include GST act 2017 collecting TCS (Tax Collected at Source) and filing GSTR-8 with the details of supplies and taxes collected.
Supplier responsibilities: These include reviewing the information entered in GSTR-8 by the e-commerce operator and claiming the credit for the collected TCS in their GST returns.

FAQ QUESTIONS

1. Who needs to file this statement?

Every e-commerce operator required to collect tax at GST act 2017source under section 52 of the GST Act 2017 must file this statement. This includes operators like Amazon, Flipkart, Myntra, etc.

2. What form is used for filing?

Form GSTR-8 is used to file the statement electronically on the GST common portal.

3. How often is the statement filed?

The statement needs to be filed monthly GST act 2017, for the period from the 1st to the 31st of each month. The due date for filing is the 10th of the following month.

4. What information needs to be included in the statement?

The statement must include details of all supplies effected through GST act 2017 the operator during the month, including:

GSTIN of the supplier
Invoice number and date
Value of taxable supply
HSN/SAC code of the goods or services supplied
Rate of GST applicable
Amount of CGST, SGST, and IGST collected
Any TDS deducted

5. How are details made available to suppliers?

The details furnished by the operator in Form GSTR-8 GST act 2017 are made available electronically to each registered GST act 2017supplier in Part C of Form GSTR-2A after the due date of filing Form GSTR-8.

6. What happens if I miss the deadline for filing?

Late filing attracts a penalty of Rs. 200 per day for each return not filed on time.

You can also consult a chartered accountant or GST expert for assistance.

7. Are there any recent changes to the rules?

Yes, a recent notification dated August 4, 2023, has made some changes to the information required in Form GSTR-8. It is always advisable to check the latest version of the form and instructions before filing.

9. How can I access the facilitation center notified by the commissioner?

The list of facilitation centers notified by the commissioner is available on the GST portal. You can select your state and find the nearest center.

10. Are there any additional GST act 2017 obligations for e-commerce operators?

Yes, e-commerce operators GST act 2017 have additional obligations like registering with the GST department, maintaining proper records, and issuing invoices to suppliers.

CASE LAWS

Form: Every e-commerce operator required to collect tax at source under section 52 must furnish a statement in Form GSTR-8 electronically on the GST common portal.
Details: This statement must contain details of supplies effected through the operator and the amount of tax collected, as per Section 52(1).
Submission: Form GSTR-8 can be GST act 2017submitted either directly on the portal or through a Facilitation Centre notified by the Commissioner.
Frequency: The statement must be filed monthly.
Availability to suppliers: The details furnished by the operator are made available GST act 2017electronically to each of the suppliers on the common portal after filing Form GSTR-8.

Recent amendments:

Notification 38/2023 dated August 4, 2023, has made revisions to Rule 67 and related forms.
It’s important to stay updated GST act 2017on these changes for accurate compliance.

Further guidance:

While there are no specific case laws, you can refer to official circulars and FAQs issued by the GST authorities for clarifications and interpretations of the rules.
Consulting a tax professional can provide expert advice tailored to your specific situation and ensure proper adherence to the relevant regulations.

MANNER OF FURNISHING OF RETURN OR DETAILS OF OUTWARD SUPPLIES BY SHORT MESSAGING SERVICES FACILITY SEC 37, 39

Section 37: Furnishing details of outward supplies:

Every registered person is required to furnish details of outward supplies made during a tax period.
This is typically done through online filing of Form GSTR-1 within the prescribed due date.
However, Rule 67A provides an alternative for specific cases:

Rule 67A: Manner of furnishing return or details of outward supplies by short messaging service facility:

This rule applies to registered persons who need to GST act 2017file a Nil return under Section 39 (Form GSTR-3B) or Nil details of outward supplies under Section 37 (Form GSTR-1) for a tax period.
In such cases, they can use the short messaging service (SMS) facility to furnish the Nil return or Nil details.
To use this facility, the registered person needs to have a registered mobile number linked to their GST account.
Upon submitting the required information through SMS, they will receive a One Time Password (OTP) for verification.
Once verified, the Nil return or Nil details will be considered filed.

Important points to remember:

Rule 67A only applies to Nil returns and Nil details of outward supplies.
You cannot file regular returns (with entries) through SMS.
Ensure your mobile number is linked to your GST account for SMS filing.
Keep in mind the due dates for filing returns or details, even if using the SMS facility.

For further information:

You can refer to the Central Board of Indirect Taxes and Customs (CBIC) website for official notifications and clarifications on GST filing procedures.
Consult a chartered accountant or GST expert for guidance on specific situations and compliance requirements.

EXAMPLE

Goods and Services Tax (GST) GST act 2017rules regarding furnishing returns and details of outward supplies through short messaging services (SMS) facility under sections 37 and 39 have been discontinued. This facility was available earlier for filing Nil returns (no transactions for the tax period) in Form GSTR-3B (Return) and Nil details of outward supplies in Form GSTR-1 (Details of outward supplies).

Therefore, providing specific examples for different states GST act 2017 wouldn’t be relevant with the current rules. As of now, all registered businesses under GST are required to electronically file GST act 2017 their returns and details of outward supplies through the GST portal, either directly or through a Facilitation Centre notified by the Commissioner.

FAQ QUESTIONS

Q1. Who can file Nil returns or details of outward supplies through SMS facility?

You can file Nil returns or details of outward supplies through SMS facility under Rule GST act 201767A of the CGST Rules, 2017, if you are a registered person fulfilling the following conditions:

You are required to file a Nil return in Form GSTR-3B for the tax period under Section 39.
You have no entries in any of the tables in Form GSTR-3B or Form GSTR-1 for the tax period under Section 37.

Q2. What is the process for filing Nil returns or details of outward supplies through SMS?

To file Nil returns or details of outward supplies through SMS, follow these steps:

Send an SMS to the specified number (varies depending on your state) with the following format:
RET <12-digit GSTIN> <Return Period>

For example, if your GSTIN is 12ABCYZ9876J1Z5 and the return period is October 2023, your SMS would be:

RET 12ABCYZ9876J1Z5 102023
You will receive a One-Time Password (OTP) on your registered mobile number.
Reply to the SMS with the received OTP within 15 minutes.
Upon successful verification, you will receive a confirmation message that your Nil return or details of outward supplies have been filed.

Q3. Are there any deadlines for filing Nil returns or details of outward supplies through SMS?

The deadline for filing Nil returns or GST act 2017 details of outward supplies through SMS is the same as the deadline for filing regular returns in Form GSTR-3B and Form GST act 2017 GSTR-1. This is generally the 20th day of the month following the tax period.

Q4. What are the benefits of filing Nil returns or details of outward supplies through SMS?

Filing Nil returns or details of outward supplies through SMS offers several benefits:

Convenience: It is a quick and easy way to file your returns without needing to access the GST portal.
Accessibility: You can GST act 2017 file your returns from anywhere, even if you don’t have access to a computer or internet connection.
Accuracy: The SMS filing process is designed to be error-proof, as it involves OTP verification.

Q5. Are there any risks associated with filing Nil returns or details of outward supplies through SMS?

While filing Nil returns or details of outward supplies through SMS is generally safe, there are a few things to keep in mind:

Make sure you are sending the SMS to the correct number for your state.
Ensure that your registered mobile number is active and receiving SMS messages.
Keep the received OTP confidential and do not share it with anyone.

CASE LAWS

There are not currently any reported case laws GST act 2017 specifically dealing with the manner of furnishing returns or details of outward supplies by short messaging service (SMS) facility under Sections 37 and 39 of the Goods and Services Tax (GST) Act, 2017. This is because Rule 67A, which allows for this method of filing nil returns or details of outward supplies, was only introduced in 2020.

However, there are some relevant provisions and points to consider:

Rule 67A of the CGST Rules:

This rule permits registered persons having nil returns under Section 39 (GSTR-3B) or nil details of outward supplies under Section 37 GST act 2017 (GSTR-1) to use SMS for filing instead of the electronic portal.
The return or details must be verified through a registered mobile number based One-Time Password (OTP) facility.
This applies only to nil returns or details, meaning no entries in any tables of the respective forms.

Case Laws on related aspects:

Penalty for late filing: Though no specific case laws exist on SMS filing, various judgments have upheld the late fee provisions for delayed filing of GSTR-3B and GSTR-1 under Sections 47 and GST act 2017 49 of the CGST Act.
Extension of time limit: While Rule 67A doesn’t mention extension of time for SMS GST act 2017 filing, some case laws have dealt with time extensions granted by the Commissioner for filing GSTR-3B and GSTR-1 under specific circumstances.

MATCHING OF CLAIM OF INPUT TAX CREDIT

In the Goods and Services Tax (GST) regime in India, matching of input tax credit (ITC) GST act 2017claim refers to a mechanism that verifies the eligibility of ITC claimed by a taxpayer on purchases against the corresponding outward supply reported by the supplier. Essentially, it ensures that the ITC claimed by the buyer matches the tax paid by the seller on the same transaction.

Here’s how it works:

Taxpayers:
- File their purchase invoices in GSTR-2B return, claiming ITC on eligible purchases.
- Supplier details, invoice number, GST amount paid, etc. are included in this return.
Suppliers:
- File their sales invoices in GSTR-1 GST act 2017return, reporting details of all outward supplies made.
Matching Process:
- The GST system automatically matches the details of purchases filed in GSTR-2B by the buyer with the corresponding sales filed in GSTR-1 by the supplier.
- Only the ITC claims that match successfully are considered valid and allowed. Any mismatch leads to disallowance of the ITC claim.

Why is matching important?

Prevents fraudulent ITC claims: Matching ensures that businesses cannot claim ITC on purchases that haven’t actually happened or where tax hasn’t been paid by the supplier.
Reduces tax evasion: It discourages the creation of fake invoices and other fraudulent practices to claim undue ITC.
Improves tax compliance: By making GST act 2017 it difficult to claim ineligible ITC, the matching process encourages businesses to comply with GST regulations.

Key points to remember about ITC matching:

Matching happens electronically based GST act 2017 on specific parameters like invoice number, date, amount, GST rate, etc.
Taxpayers are responsible for ensuring the accuracy of their purchase invoices GST act 2017 and supplier details.
Mismatches can lead to disallowance of ITC, interest liability, and even penalties.
Reconciling GSTR-2A (auto-populated purchase details from suppliers) with GSTR-2B is crucial for identifying potential mismatches.

EXAMPLE

Matching of Input Tax Credit (ITC) under GST Act 2017 with Specific State in India

The matching of ITC under GST Act 2017 with a specific state in India depends on several factors, including:

Type of goods or services: ITC is generally allowed only for goods or services used for GST act 2017making taxable supplies (sales) within the same state. If you purchase goods or services for making exempt supplies or personal use, ITC cannot be claimed.

Place of supply: The state where the supply of goods or services takes place determines the eligibility for ITC. GST act 2017For example, if you purchase goods from a supplier in Maharashtra and use them for making taxable sales in Tamil Nadu, the ITC would be available in Tamil Nadu.

Tax invoice: To claim ITC, you must have a valid tax invoice issued by the supplier, reflecting the GST paid on the goods or services. This invoice must be uploaded in your GSTR-2A return.

Reverse charge mechanism: In some cases, GST act 2017 the recipient of goods or services is liable to pay GST (reverse charge mechanism). In such cases, ITC is available to the recipient in the state where the supply is received.

Specific state examples:

Tamil Nadu: If you purchase raw materials GST act 2017 used for manufacturing finished goods in Tamil Nadu and sell them within the state, the ITC on the raw materials will be available in Tamil Nadu.
Maharashtra: If you purchase machinery for use in your factory in Maharashtra, the ITC GST act 2017 on the machinery will be available in Maharashtra.
Inter-state purchases: If you purchase goods GST act 2017 from a supplier in another state and bring them into your state for use, you need to pay IGST (integrated GST) on the purchase. You can then claim ITC of this IGST in your state if you use the goods for making taxable supplies within the state.

Matching process:

The GST system automatically matches the ITC claimed by a taxpayer in their GSTR- GST act 20173B return with the eligible ITC reflected in the supplier’s GSTR-1 return. Any mismatch can lead to disallowance of ITC.

It’s important to note that this is just a general overview, and the specific rules for claiming ITC can vary depending on the GST act 2017 circumstances. If you have any doubts about your eligibility for ITC in a particular case, it’s best to consult a tax professional.

FAQ QUESTIONS

1. What is matching of claim of input tax credit (ITC) under GST?

Matching of ITC refers to the process of verifying the claims made by a registered GST act 2017taxpayer for availing credit of GST paid on purchases against the corresponding sales return filed by the supplier. This ensures that the credit claimed is legitimate and prevents fraudulent claims.

2. How is ITC matching done?

ITC matching is done through the Goods and Services Tax Network (GSTN) portal GST act 2017. Details of purchases made by a taxpayer are reflected in their Form GSTR-2B, which gets automatically GST act 2017 populated based on the corresponding sales returns filed by their suppliers (Form GSTR-1). The taxpayer can then avail credit only to the extent that the information matches in both forms.

3. What happens if there is a mismatch in ITC claims?

In case of discrepancies between GSTR-1 and GSTR-2B, the taxpayer can avail credit only to the extent reflected in GSTR-2B. GST act 2017They must reconcile the difference with their suppliers and rectify the discrepancy in subsequent return periods. If the mismatch persists, the taxpayer may face disallowance of ITC or penalty by the tax authorities.

4. What are the reasons for ITC mismatch?

Common reasons for ITC mismatch include:

Typos or errors in invoice details: Incorrect GSTIN number, invoice date, or tax amount can lead to mismatch.
Late filing of returns: Delayed GST act 2017 filing by either the supplier or the taxpayer can cause temporary mismatch.
Cancellation of invoices: If a purchase invoice is cancelled but not reflected in the returns, it will create a mismatch.
Changes in tax rate or classification: If the tax rate or classification of goods/services changes after the purchase but is not updated in the returns, it can lead to mismatch.

5. What are the consequences of not reconciling ITC mismatch?

Unreconciled ITC mismatch can have several negative consequences, such as:

Higher tax liability: You may have to pay GST act 2017 additional tax if you cannot avail the claimed ITC due to mismatch.
Interest and penalty: The tax authorities may levy interest and penalty on the disputed ITC amount.
Legal action: In serious cases, the tax authorities may initiate legal proceedings against the taxpayer.

6. How can I prevent ITC mismatch?

To prevent ITC mismatch, you should:

Ensure accurate and timely reporting of purchase invoices in your return.
Verify the GSTIN, invoice date, and tax amount on all invoices carefully.
Maintain proper records of purchase invoices and supplier details.
Reconcile your GSTR-2B with your purchase records regularly.
File your returns timely.
Communicate with your suppliers to resolve any discrepancies in invoice details.

CASE LAWS

The matching of Input Tax Credit (ITC) claims under the GST Act 2017 is a crucial aspect of claiming tax benefits on purchases used for business purposes. Several case laws have explored various questions and controversies surrounding this process. Here’s a brief overview of some important case laws:

Mismatch between GSTR-2A and GSTR-3B:

Suncraft Energy Pvt Ltd vs. Assistant Commissioner (Calcutta HC): This case ruled that GST act 2017buyers who comply with Section 16(2) of the CGST Act are not responsible for discrepancies between GSTR-2A and GSTR-3B due to the seller’s default and are entitled to claim ITC.

Excess Credit Claimed:

M/s Vivo Mobile (LiveLaw): This case GST act 2017 involved the reversal and penalty associated with excess ITC claimed, highlighting the consequences of not adhering to Rule 36(4) of the CGST Rules.

Unavailability of Form GST ITC-02A:

Pacific Industries Ltd vs. Union Of India (Rajasthan HC): This case recognized the GST act 2017taxpayer’s right to claim ITC despite the unavailability of Form GST ITC-02A on the GSTN Portal, emphasizing due process and fairness.

Other Important Cases:

Commissioner of Central Tax vs. M/s Hindustan Unilever Ltd (SC): This case clarified the meaning of “supply” under Section GST act 20172(74) and its implications for claiming ITC on promotional schemes.

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