The “first return” in the context of the GST Act, 2017 refers to the initial return filed by a taxpayer after obtaining their Goods and Services Tax Identification Number (GSTIN). This return covers a specific period:

• For taxpayers who obtained their GSTIN before July 1, 2017: The first return covers the period from the date they became liable for registration (as per the provisions of the Act) until the date their GSTIN was granted.
• For taxpayers who obtained their GSTIN after July 1, 2017: The first return covers the period from the date their GSTIN was granted until the end of the month in which it was granted GST Act, 2017.

Key points about the first return:

• Declaration of outward supplies: This return typically requires you to declare details of all outward supplies (sales) made during the specific period. This includes information like invoice details, tax rate applicable, tax amount, and recipient details.
• Due date: The due date for filing the first return depends on your turnover and the QRMP scheme (Quarterly Return filing for Micro, Small and Medium Enterprises).
  • Monthly filers (turnover above Rs. 5 crore or not opting for QRMP): 11th of the next month GST Act, 2017.
  • Quarterly filers (turnover up to Rs. 5 crore and opting for QRMP): 13th of the month following the relevant quarter GST Act, 2017 .
• Separate from regular returns: This first return is distinct from your regular monthly or quarterly GST returns. It primarily focuses on the initial period before you received your GSTIN.

EXAMPLE

The specific details of your first GST return will depend on the state in which your business is registered. However, I can provide you with a general overview of what you can expect to include in your first return, regardless of the state GST Act, 2017  .

General information:

• Your business name and GSTIN
• The tax period for which you are filing the return (typically, the first return will cover the period from the date of registration to the end of the month)
• The type of return you are filing (GSTR-1 for outward supplies, GSTR-3 for inward supplies)

Details of outward supplies (GSTR-1):

• The value of taxable supplies made during the tax period
• The rate of GST applicable to each type of supply GST Act, 2017
• The amount of CGST, SGST, and IGST paid on each type of supply

Details of inward supplies (GSTR-3):

• The value of taxable supplies received during the tax period
• The rate of GST applicable to each type of supply
• The amount of CGST, SGST, and IGST paid on each type of supply

Additional information:

• Any claims for input tax credit
• Any payments made towards GST liability

Once you have gathered all of the necessary information, you can file your return online through the GST portal GST Act, 2017  .

Here are some specific examples of first GST returns for different states:

• Tamil Nadu: The first GSTR-1 return for a business registered in Tamil Nadu would include details of all outward supplies made during the tax period, as well as the amount of CGST and SGST paid on each type of supply. The business would also need to file a GSTR-3 return for any inward supplies received during the tax period GST Act, 2017 .
• Maharashtra: The first GSTR-1 return for a business registered in Maharashtra would include details of all outward supplies made during the tax period, as well as the amount of CGST and SGST paid on each type of supply. The business would also need to file a GSTR-3 return for any inward supplies received during the tax period.
• Karnataka: The first GSTR-1 return for a business registered in Karnataka would include details of all outward supplies made during the tax period, as well as the amount of CGST and SGST paid on each type of supply. The business would also need to file a GSTR-3 return for any inward supplies received during the tax period.

FAQ OUESTION

1. Who needs to file the first return?

• Any registered person who has made outward supplies of goods or services between the date they became liable to register and the date their GST registration was granted.
  2. What information needs to be included?
• Details of all outward supplies made during the period mentioned above, including tax liability (CGST, SGST, IGST).
• Any amendments to sales invoices made for previous tax periods.
• No purchases or input tax credit information is included in the first return GST Act, 2017 .
  3. When is the due date for filing the first return?
• The first return needs to be filed within 30 days of the date your GST registration is granted.
  4. What form needs to be used?
• Depending on your aggregate turnover and filing frequency, you may need to file either GSTR-1 (monthly or quarterly) or GSTR-3B (monthly).

CASE LAWS

The Goods and Services Tax (GST) Act, 2017, introduced a new tax regime for India, and the filing of the first return is a crucial step for any registered taxpayer. While the Act itself provides the framework for filing returns, there are also various case laws that offer important guidance and interpretations. Here’s a breakdown of relevant case laws related to the first return under the GST Act 2017:

Key Aspects of First Return:

• Section 40: This section mandates that a registered person must declare all outward supplies made between the date they became liable for registration and the date they received the registration certificate in their first return.
• Form GSTR-1: This form is used to report details of outward supplies, including taxable value, tax rate, and tax liability GST Act, 2017 .
• Form GSTR-3B: This form summarizes the tax liability for a specific period, including outward supplies, inward supplies with credit eligibility, and tax payable/refundable.

Case Laws Relevant to First Return:

• M/s Rakesh Kumar vs Assistant Commissioner (Madras HC): This case clarifies the procedure for filing returns for the period before registration cancellation. The court allowed the taxpayer to file returns and make necessary tax payments along with interest.
• Supreme Court of India, Civil Appeal No. 37529 of 2020: This case dealt with rectification of errors in Form GSTR-3B. The court held that while errors in this form cannot be directly rectified, they can be corrected through Forms GSTR-1 and GSTR-2 for the same month GST Act, 2017 .
• Suncraft Energy Pvt Ltd vs Assistant Commissioner (Calcutta HC): This case addressed GSTR 2A and 3B mismatch issues. The court ruled that buyers adhering to Section 16(2) of the Act are not responsible for discrepancies due to the seller’s default and can claim Input Tax Credit (ITC).

Additional Resources:

• GST Portal: The official GST portal provides detailed information on filing returns, including forms, instructions, and FAQs.
• Tax Tribunals and High Courts: Rulings from these bodies can offer valuable insights into specific aspects of the first return and related issues.
• Chartered Accountants and GST Consultants: Consulting with a qualified professional can help you navigate the complexities of filing your first return and ensure compliance with the Act under GST Act, 2017