Key Points:

• Returns are mandatory for registered persons under GST.
• Filing is electronic through the GST act 2017 GST Common Portal.
• Return forms and due dates vary depending on taxpayer category.

Section 39 Overview:

• Stipulates that every registered person must furnish returns for every tax period (usually a month or quarter).
• Outlines different forms and due dates GST act 2017 for different taxpayer categories.

Types of Returns and Due Dates (as of January 20, 2024):

1. Regular Taxpayers (other than ISDs and NR taxpayers):
   • Form GSTR-3B: Monthly return, due by the 20th of the following month.
2. Input Service Distributors (ISDs):
   • Form GSTR-6: Monthly return, due by the 13th of the following month.
3. Non-Resident Taxpayers (NR taxpayers):
   • Form GSTR-5: Monthly return, due by the 13th of the following month or within 7 days of the last day of the registration period (whichever is earlier).

Other Relevant Forms:

• GSTR-1: Details of outward supplies (monthly).
• GSTR-2: Details of inward supplies (monthly, currently suspended).
• GSTR-3: Consolidated monthly return (currently suspended).
• GSTR-4: Quarterly return for composition taxpayers.
• GSTR-7: Return for TDS (Tax Deducted at Source).
• GSTR-8: Return for TCS (Tax Collected at Source).

                                               EXAMPLE

1. Applicable Forms:

• GSTR-3B: This is GST act 2017 the monthly summary return that every registered taxpayer must file, declaring details of outward supplies, inward supplies, input tax credit (ITC) claimed, and tax payable.
• GSTR-1: This is the detailed return of GST act 2017 outward supplies, filed monthly or quarterly depending on the taxpayer’s turnover.
• GSTR-2: This is the detailed return of inward supplies, but its filing is currently suspended.
• Annual Return (GSTR-9): This is a GST act 2017 comprehensive annual return filed once a year, providing details of all supplies, purchases, ITC, and tax payments for the financial year.

2. Manner of Furnishing Returns:

• Due Dates:
  • GSTR-3B: 20th of the subsequent month GST act 2017 (subject to extensions for specific states or circumstances, as in the case of November 2023 in Tamil Nadu)
  • GSTR-1: 11th of the subsequent month (for monthly filers) or 13th of the subsequent month (for quarterly filers)
  • GSTR-9: 31st December of the subsequent financial year

3. Specific Requirements for Tamil Nadu:

• Extension for November 2023 GSTR-3B: The GST act 2017 due date for filing GSTR-3B for November 2023 has been extended to 10th January 2024 for certain districts in Tamil Nadu (Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi, and Virudhunagar).
• E-Sugam Facility: The Tamil Nadu government provides an e-Sugam facility for online filing of GST returns and other related services.

4. Accessing Forms and Visual Aids:

• GST Portal: Visit the GST portal to access all GST forms, instructions, and user guides.
• Tamil Nadu GST Website: The GST act 2017 Tamil Nadu GST website (<invalid URL removed> also provides state-specific information and resources.
• YouTube Tutorials: Many helpful YouTube videos demonstrate the process of filing GST returns, often with visual aids.

                                       FAQ QUESTIONS

1. What are the different GST returns that need to be filed under Section 39 GST act 2017?

• GSTR-1: Monthly return for outward supplies of goods or services
• GSTR-2: Monthly return for inward supplies of goods or services (currently suspended)
• GSTR-3: Monthly return for regular taxpayers (currently suspended)
• GSTR-3B: Monthly summary return for all taxpayers
• GSTR-4: Quarterly return for composition taxpayers
• GSTR-5: Return for non-resident taxable persons
• GSTR-6: Return for input service distributors
• GSTR-7: Return for authorities deducting tax at source
• GSTR-8: Return for e-commerce operators
• GSTR-9: Annual return
• GSTR-9C: Reconciliation statement (for taxpayers with turnover above ₹5 crore)
• GSTR-10: Final return for cancellation of registration

2. What is the due date for filing GST returns?

• GSTR-1: 11th of the following month
• GSTR-3B: 20th of the following month
• GSTR-4: 18th of the month following the quarter
• GSTR-9: 31st December of the following financial year
• GSTR-9C: 31st December of the following financial year
• Other returns: As specified in the relevant notification

3. How can I file GST returns?

• Online filing through the GST act 2017 GST portal (www.GST.gov.in)
• Using a GST Suvidha Provider (GSP)

4. Can I file GST returns offline?

• No, GST returns can only be filed online.

5. What are the consequences of late filing or non-filing of GST returns?

• Late fees and penalties
• Interest on delayed tax payment
• Blocked input tax credit
• Cancellation of GST registration in severe cases

6. Can I revise a GST return that has already been filed?

• Yes, you can revise a GST return within the prescribed time limit.

7. What is the process for rectification of errors in a GST return?

• Errors can be rectified through the amendment facility in the GST portal.
• For significant errors, you may need to file a revised return.

8. What is the process for claiming input tax credit (ITC) in GST returns?

• ITC can be claimed in GSTR-2 and GSTR-3B returns.
• It is essential to match the ITC claimed with the supplier’s GSTR-1.

9. What is the process for GST refund?

• GST refund can be claimed through the GST portal.
• The refund process involves filing a refund application and providing supporting documents.

10. Where can I find more information about GST returns?

• GST website (www.GST.gov.in)
• GST Helpdesk (0120-4880999)
• Chartered accountant or GST Suvidha Provider

                                           CASE LAWS

1. VKC Footsteps India Pvt. Ltd. vs. Union of India and Ors. (2019) (Karnataka High Court):

• Issue: Whether a taxpayer could be compelled to file a GSTR-1 return for a period during which they had no business activity.
• Holding: The court held that the GST act 2017mandatory requirement to file a GSTR-1 return applied even in cases of nil business activity.

2. M/s. Smart Card Solutions vs. Union of India and Ors. (2020) (Delhi High Court):

• Issue: Validity of Rule 61(5) of the CGST Rules 2017, which prevented taxpayers from filing GSTR-1 returns for past periods without first paying late fees and interest.
• Holding: The court struck down Rule 61(5) GST act 2017 as ultra vires, allowing taxpayers to file GSTR-1 returns for past periods without preconditions.

3. Union of India vs. VKC Footsteps India Pvt. Ltd. (2020) (Supreme Court):

• Issue: Whether the mandatory requirement to file a GSTR-1 return, even for nil business activity, was valid.
• Holding: The Supreme Court GST act 2017 upheld the Karnataka High Court’s decision in VKC Footsteps India Pvt. Ltd. v. Union of India, affirming the mandatory requirement to file GSTR-1 returns.

4. M/s. Swati Menthol & Allied Chem vs. Union of India (2022) (Gujarat High Court):

• Issue: Whether the time limit for GST act 2017 filing a GSTR-1 return could be extended beyond the prescribed due date under Section 39(1).
• Holding: The court held that the GST act 2017 time limit for filing GSTR-1 returns was mandatory and could not be extended beyond the due date.

5. M/s. Super Polyfabs Pvt. Ltd. vs. Union of India (2023) (Madras High Court):

• Issue: Whether a taxpayer could be denied input tax credit for a particular month due to a delay in filing the GSTR-1 return for that month.
• Holding: The court held that the denial of input tax credit solely on the basis of a delayed GSTR-1 filing was not justified.

.