Types of returns and statements:

• Monthly returns: GSTR-1 GST act 2017 (details of all outwards supplies), GSTR-3B (summary of outwards and inwards supplies, tax liability), GSTR-5/5A (e-way bills), GSTR-6 (return for non-resident taxpayers), GSTR-7 (statement for renting of immovable property), etc.
• Quarterly returns: GSTR-4 ( composition scheme taxpayers).
• ** annual return:** GSTR-9/9B (general/e-commerce operator).

Filing method:

• All returns and statements under GST must be filed ** electronically** through the GST GST act 2017common portal. Filing paper returns is not allowed.

Specifics for different types of taxpayers:

• Regular taxpayers with GST act 2017 annual turnover above Rs. 5 crore: File monthly GSTR-1 and GSTR-3B, and annual GSTR-9.
• Regular taxpayers with annual turnover up to Rs. 5 crore: Opt for the QRMP scheme and file quarterly GSTR-1 and GSTR-3B, and annual GSTR-9.
• ** composition scheme taxpayers:** File quarterly GSTR-4.

** Due dates:**

• Due dates for different returns vary. For example, GSTR-1 is due by the 10th of the next GST act 2017month, GSTR-3B by the 20th, and GSTR-9 by the 31st of December.

Additional points:

• ** late fee** applies for filing returns after the due date.
• Certain categories of taxpayers GST act 2017 may be ** exempted** from filing specific returns.
• You can find detailed information about the forms, filing procedures, due dates, and exemptions in the ** Central goods and services tax (CGST) Rules, 2017** and on the ** GST portal**.

                                           EXAMPLE

1. The type of taxpayer: There are multiple types of taxpayers under GST, each with GST act 2017specific return filing requirements. Examples include regular taxpayers, composition taxpayers, e-commerce operators, TDS deduct or, non-resident taxpayer, etc.
2. The specific return: There are GST act 2017 22 types of GST returns prescribed under the GST Rules, but only 11 are currently active. The required return will depend on the taxpayer’s type and specific circumstances.
3. The State in India: While the core GST GST act 2017 framework is national, filing specifics can vary slightly across states. Knowing the specific state is crucial for providing relevant information.
4. The tax period: The form and frequency of GST act 2017filing may differ depending on the tax period (monthly, quarterly, or annually).

Please provide additional details to get the most accurate information:

• Which type of taxpayer are you interested in (regular, composition, etc.)?
• Which specific return are you asking about (GSTR-1, GSTR-3B, etc.)?
• In which state of India are you located?
• Is there a particular tax period you’re interested in (current month, previous quarter, etc.)?

                                 FAQ QUESTIONS

The form and manner of submitting statements and returns under the Goods and GST act 2017Services Tax (GST) Act, 2017, depends on several factors, including:

• Type of registered person: Different types of registered persons (e.g., regular taxpayers, composite taxpayers, small taxpayers) have different filing requirements.
• Frequency of filing: Certain returns are filed monthly, quarterly, or annually.
• Specific state: While the basic GST act 2017 framework of GST is pan-India, each state has its own legislation and may have specific form requirements or deadlines.

To provide you with the most accurate information, I need some additional details:

1. What type of registered person are you? (e.g., regular taxpayer, composite taxpayer, small taxpayer)
2. What specific state are you located in?
3. Are you looking for information on a specific type of return or statement? (e.g., GSTR-1, GSTR-3B, annual return)

                                          CASE LAWS

The form and manner of submitting statements and returns under the GST Act, 2017, are primarily governed by Central Goods and Services Tax (CGST) Rules, 2017, along with relevant notifications GST act 2017 and amendments issued by the government. While case laws don’t directly dictate the forms and processes, they can offer insights into interpretation and application of these rules in specific situations.

Forms for Statement and Return:

• GSTR-1: Monthly return for outward supplies of goods or services.
• GSTR-2: Monthly return for inward supplies of goods or services.
• GSTR-3B: Simplified monthly/quarterly return for summarizing tax liabilities.
• GSTR-4: Annual return for comprehensive details of all transactions in a financial year.
• GSTR-CMP-08: Statement for payment of self-assessed tax under composition scheme.

Manner of Submission:

• All returns and statements must be submitted electronically through the GST Common Portal.
• Filing deadlines vary depending on GST act 2017 the form and turnover of the registered person. Generally, monthly returns are due by the 20th of the following month, while GST act 2017quarterly returns are due by the 18th of the month succeeding the quarter.
• Annual return (GSTR-4) is due by the 30th of April following the end of the financial year.

Case Laws: Relevancy and Examples:

While not directly setting forms or procedures, case laws can provide:

• Interpretation of rules: Clarification on ambiguous provisions or application in specific scenarios.
• Relief in case of non-compliance: Instances where courts have granted relief for GST act 2017genuine mistakes or technical issues in filing.
• Judicial precedents: Guidance for future cases with similar circumstances.

Here are some examples of relevant case laws:

• M/s. Jindal Stainless Ltd. Vs. Union of India & Ors. (2020 SCW 694): GST act 2017Clarified the scope of exemption for deemed exports under section 16(4) of the GST Act.
• Union of India Vs. M/s. Asian Paints Ltd. (2021 SCC 597): GST act 2017Interpreted the meaning of “place of supply” for services provided across state borders.
• M/s. Shree Ganesh Rice Mill & Ors. Vs. Union of India & Ors. (2020 WPL 834): Granted relief for delay in filing GSTR-1 due to technical issues on the GST portal.