An Input Service Distributor (ISD) GST act 2017 is a registered person appointed by a
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
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 AND MANNER OF SUBMISSION OF STATEMENT AND RETURN
Types of returns and statements: Monthly returns: GSTR-1 GST act 2017 (details of all outwards supplies), GSTR-3B
MANNER OF OPTING FOR FURNISHING QUARTERLY RETURN
Eligibility: You must have a registered GSTIN. Your aggregate turnover at PAN level should be up to
Form and manner of furnishing return.sec39
Key Points: Returns are mandatory for registered persons under GST. Filing is electronic through the
Form and manner of ascertaining details of inward supplies. Sec38, 39, 52
Furnishing details of inward supplies: Who needs to furnish: Every registered person (except those mentioned in
CHAPTER VIII
RETURNS Form and manner of furnishing details of outward supplies sec 37, 39