Section 37: Furnishing details of outward supplies: Every registered person is required to furnish details
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
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
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
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