PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTHazlindia.com/pdf/GST_Place_of_Supply.pdf · imported into, or exported from India, shall be as under,–– a) Where the supply involves

GST- PLACE OF SUPPLY OF GOODS

OR SERVICES OR BOTH

Copyright @ AstraZure* 2016

Place of supply of goods other than supply of

goods imported into, or exported from India

Section 10 of IGST Act, 2017

1) The place of supply of goods, other than supply of goods

imported into, or exported from India, shall be as under,––

a) Where the supply involves movement of goods, whether by

the supplier or the recipient or by any other person, the place

of supply of such goods shall be the location of the goods at

the time at which the movement of goods terminates for

delivery to the recipient;

b) Where the goods are delivered by the supplier to a recipient

or any other person on the direction of a third person,

whether acting as an agent or otherwise, before or during

movement of goods, either by way of transfer of documents

of title to the goods or otherwise, it shall be deemed that the

said third person has received the goods and the place of

supply of such goods shall be the principal place of business

of such person;

Place of Supply of goods other than import or export

c) Where the supply does not involve movement of goods, whether

by the supplier or the recipient, the place of supply shall be the

location of such goods at the time of the delivery to the

recipient;

d) Where the goods are assembled or installed at site, the place of

supply shall be the place of such installation or assembly;

e) Where the goods are supplied on board a conveyance, including

a vessel, an aircraft, a train or a motor vehicle, the place of

supply shall be the location at which such goods are taken on

board.

2) Where the place of supply of goods cannot be determined, the

place of supply shall be determined in such manner as may be

prescribed.

Place of Supply of goods other than import or export

The place of supply of goods,––

(a) imported into India shall be the location of the importer;

(b) exported from India shall be the location outside India.

Place of supply of goods imported into, or exported from

India Section 11 of IGST Act, 2017

Place of supply of services where location of

supplier and recipient is in India


1) The provisions of this section shall apply to determine the place of

supply of services where the location of supplier of services and the

location of the recipient of services is in India.

2) The place of supply of services, except the services specified in

sub-sections (3) to (14),––

a) made to a registered person shall be the location of such

person;

b) made to any person other than a registered person shall be,––

i. the location of the recipient where the address on record

exists and ;

ii.the location of the supplier of services in other cases.

Place of Supply of Services where location is in India

3) The place of supply of services,––

a) directly in relation to an immovable property, including

services provided by architects, interior decorators, surveyors,

engineers and other related experts estate agents, any service

provided by way of grant of rights to use immovable property

or for carrying out or co-ordination of construction work; or

b) by way of lodging accommodation by a hotel, inn, guest

house, home stay, club or campsite, by whatever name called,

and including a house boat or any other vessel; or

c) by way of accommodation in any immovable property for

organising any marriage or reception or matters related

thereto, official, social, cultural, religious or business function

including services provided in relation to such function at

such property; or


d) any services ancillary to the services referred to in clauses (a),

(b) and (c), shall be the location at which the immovable

property or boat or vessel, as the case may be, is located or

intended to be located:

Provided that if the location of the immovable property or boat

or vessel is located or intended to be located outside India, the

place of supply shall be the location of the recipient.

Explanation.––

Where the immovable property or boat or vessel is located in more

than one State or Union territory, the supply of services shall be

treated as made in each of the respective States or Union territories,

in proportion to the value for services separately collected or

determined in terms of the contract or agreement entered into in

this regard or, in the absence of such contract or agreement, on

such other basis as may be prescribed.


4) The place of supply of restaurant and catering services, personal

grooming, fitness, beauty treatment, health service including

cosmetic and plastic surgery shall be the location where the

services are actually performed.

5) The place of supply of services in relation to training and

performance appraisal to,––

(a) a registered person, shall be the location of such person;

(b) a person other than a registered person, shall be the location

where the services are actually performed.

6) The place of supply of services provided by way of admission to a

cultural, artistic, sporting, scientific, educational, entertainment

event or amusement park or any other place and services ancillary

thereto, shall be the place where the event is actually held or where

the park or such other place is located.


7) The place of supply of services provided by way of ,—

a) organisation of a cultural, artistic, sporting, scientific,

educational or entertainment event including supply of

services in relation to a conference, fair, exhibition,

celebration or similar events; or

b) services ancillary to organisation of any of the events or

services referred to in clause (a) , or assigning of

sponsorship to such events,––

i. to a registered person, shall be the location of such person;

ii. to a person other than a registered person, shall be the place

where the event is actually held and if the event is held

outside India, the place of supply shall be the location of

the recipient.


Explanation––Where the event is held in more than one State or

Union territory and a consolidated amount is charged for supply

of services relating to such event, the place of supply of such

services shall be taken as being in each of the respective States or

Union territories in proportion to the value for services

separately collected or determined in terms of the contract or

agreement entered into in this regard or, in the absence of such

contract or agreement, on such other basis as may be prescribed.


8) The place of supply of services by way of transportation of goods,

including by mail or courier to,––

a) a registered person, shall be the location of such person;

b) a person other than a registered person, shall be the location at

which such goods are handed over for their transportation.

9) The place of supply of passenger transportation service to,—

a) a registered person, shall be the location of such person;

b) a person other than a registered person, shall be the place

where the passenger embarks on the conveyance for a

continuous journey:


Provided that where the right to passage is given for future use and

the point of embarkation is not known at the time of issue of right

to passage, the place of supply of such service shall be determined

in accordance with the provisions of sub-section (2).

Explanation.––For the purposes of this sub-section, the return

journey shall be treated as a separate journey, even if the right to

passage for onward and return journey is issued at the same time.

10) The place of supply of services on board a conveyance, including

a vessel, an aircraft, a train or a motor vehicle, shall be the location

of the first scheduled point of departure of that conveyance for the

journey.


11) The place of supply of telecommunication services including data

transfer, broadcasting, cable and direct to home television services

to any person shall,—

a) in case of services by way of fixed telecommunication line,

leased circuits, internet leased circuit, cable or dish antenna, be

the location where the telecommunication line, leased circuit or

cable connection or dish antenna is installed for receipt of

services;

b) in case of mobile connection for telecommunication and

internet services provided on post-paid basis, be the location of

billing address of the recipient of services on the record of the

supplier of services;

c) in cases where mobile connection for telecommunication,

internet service and direct to home television services are

provided on pre-payment basis through a voucher or any other

means,––


i. through a selling agent or a re-seller or a distributor of subscriber

identity module card or re-charge voucher, be the address of the

selling agent or re-seller or distributor as per the record of the

supplier at the time of supply; or

ii.by any person to the final subscriber, be the location where such

prepayment is received or such vouchers are sold;

d) in other cases, be the address of the recipient as per the records of

the supplier of services and where such address is not available,

the place of supply shall be location of the supplier of services:

Provided that where the address of the recipient as per the records

of the supplier of services is not available, the place of supply shall

be location of the supplier of services:

Provided further that if such pre-paid service is availed or the

recharge is made through internet banking or other electronic mode

of payment, the location of the recipient of services on the record

of the supplier of services shall be the place of supply of such

services.


Explanation.––Where the leased circuit is installed in more thanone State or Union territory and a consolidated amount ischarged for supply of services relating to such circuit, the placeof supply of such services shall be taken as being in each of therespective States or Union territories in proportion to the valuefor services separately collected or determined in terms of thecontract or agreement entered into in this regard or, in theabsence of such contract or agreement, on such other basis asmay be prescribed.

12) The place of supply of banking and other financial services,including stock broking services to any person shall be thelocation of the recipient of services on the records of the supplierof services:

Provided that if the location of recipient of services is not on therecords of the supplier, the place of supply shall be the locationof the supplier of services.


13) The place of supply of insurance services shall,––

a) to a registered person, be the location of such person;

b) to a person other than a registered person, be the location of the

recipient of services on the records of the supplier of services.

14) The place of supply of advertisement services to the Central

Government, a State Government, a statutory body or a local

authority meant for the States or Union territories identified in the

contract or agreement shall be taken as being in each of such States

or Union territories and the value of such supplies specific to each

State or Union territory shall be in proportion to the amount

attributable to services provided by way of dissemination in the

respective States or Union territories as may be determined in

terms of the contract or agreement entered into in this regard or, in

the absence of such contract or agreement, on such other basis as

may be prescribed.


Place of supply of services where location of

supplier or location of recipient is outside

India


1) The provisions of this section shall apply to determine the

place of supply of services where the location of the supplier

of services or the location of the recipient of services is

outside India.

2) The place of supply of services except the services specified

in sub-sections (3) to (13) shall be the location of the

recipient of services:

Provided that where the location of the recipient of services

is not available in the ordinary course of business, the place

of supply shall be the location of the supplier of services.

3) The place of supply of the following services shall be the

location where the services are actually performed,

namely:—

Place of Supply of Services where location is outside India

a) services supplied in respect of goods which are required to be made

physically available by the recipient of services to the supplier of

services, or to a person acting on behalf of the supplier of services

in order to provide the services:

Provided that when such services are provided from a remote

location by way of electronic means, the place of supply shall be

the location where goods are situated at the time of supply of

services:

Provided further that nothing contained in this clause shall apply in

the case of services supplied in respect of goods which are

temporarily imported into India for repairs and are exported after

repairs without being put to any other use in India, than that which

is required for such repairs;

b) services supplied to an individual, represented either as the

recipient of services or a person acting on behalf of the recipient,

which require the physical presence of the recipient or the person

acting on his behalf, with the supplier for the supply of services.


4) The place of supply of services supplied directly in relation to an

immovable property, including services supplied in this regard by

experts and estate agents, supply of accommodation by a hotel, inn,

guest house, club or campsite, by whatever name called, grant of

rights to use immovable property, services for carrying out or co-

ordination of construction work, including that of architects or interior

decorators, shall be the place where the immovable property is located

or intended to be located.

5) The place of supply of services supplied by way of admission to, or

organisation of a cultural, artistic, sporting, scientific, educational or

entertainment event, or a celebration, conference, fair, exhibition or

similar events, and of services ancillary to such admission or

organisation, shall be the place where the event is actually held.

6) Where any services referred to in sub-section (3) or sub-section (4) or

sub-section (5) is supplied at more than one location, including a

location in the taxable territory, its place of supply shall be the

location in the taxable territory.


7) Where the services referred to in sub-section (3) or sub-section (4)

or sub-section (5) are supplied in more than one State or Union

territory, the place of supply of such services shall be taken as

being in each of the respective States or Union territories and the

value of such supplies specific to each State or Union territory shall

be in proportion to the value for services separately collected or

determined in terms of the contract or agreement entered into in

this regard or, in the absence of such contract or agreement, on

such other basis as may be prescribed.

8) The place of supply of the following services shall be the location

of the supplier of services, namely:––

a) services supplied by a banking company, or a financial

institution, or a non-banking financial company, to account

holders;


b) intermediary services;

c) services consisting of hiring of means of transport, including

yachts but excluding aircrafts and vessels, up to a period of 1

month.

Explanation.––For the purposes of this sub-section, the

expression,––

a) “account” means an account bearing interest to the depositor,

and includes a non-resident external account and a non-

resident ordinary account;

b) “banking company” shall have the same meaning as assigned

to it under clause (a) of section 45A of the Reserve Bank of

India Act, 1934;

c) ‘‘financial institution” shall have the same meaning as

assigned to it in clause (c) of section 45-I of the Reserve Bank

of India Act, 1934;


d) “non-banking financial company” means,––

i. a financial institution which is a company;

ii. a non-banking institution which is a company and which hasas its principal business the receiving of deposits, under anyscheme or arrangement or in any other manner, or lending inany manner; or

iii. such other non-banking institution or class of suchinstitutions, as the Reserve Bank of India may, with theprevious approval of the Central Government and bynotification in the Official Gazette, specify.

9) The place of supply of services of transportation of goods, otherthan by way of mail or courier, shall be the place of destination ofsuch goods.

10) The place of supply in respect of passenger transportation servicesshall be the place where the passenger embarks on the conveyancefor a continuous journey.


11) The place of supply of services provided on board a conveyance

during the course of a passenger transport operation, including

services intended to be wholly or substantially consumed while on

board, shall be the first scheduled point of departure of that

conveyance for the journey.

12) The place of supply of online information and database access or

retrieval services shall be the location of the recipient of services.

Explanation.––For the purposes of this sub-section, person

receiving such services shall be deemed to be located in the taxable

territory, if any two of the following non contradictory conditions

are satisfied, namely:––

a) the location of address presented by the recipient of services

through internet is in the taxable territory;


b) the credit card or debit card or store value card or charge card or

smart card or any other card by which the recipient of services

settles payment has been issued in the taxable territory;

c) the billing address of the recipient of services is in the taxable

territory;

d) the internet protocol address of the device used by the recipient

of services is in the taxable territory;

e) the bank of the recipient of services in which the account used

for payment is maintained is in the taxable territory;

f) the country code of the subscriber identity module card used by

the recipient of services is of taxable territory;

g) the location of the fixed land line through which the service is

received by the recipient is in the taxable territory.


13) In order to prevent double taxation or non-taxation of the supply of

a service, or for the uniform application of rules, the Government

shall have the power to notify any description of services or

circumstances in which the place of supply shall be the place of

effective use and enjoyment of a service.


Special provision for payment of tax by supplier

of online information and database access or

retrieval services


1) On supply of online information and database access or retrieval

services by any person located in a non-taxable territory and

received by a non-taxable online recipient, the supplier of services

located in a non-taxable territory shall be the person liable for

paying integrated tax on such supply of services:

Provided that in the case of supply of online information and

database access or retrieval services by any person located in a

non-taxable territory and received by a non-taxable online

recipient, an intermediary located in the non-taxable territory, who

arranges or facilitates the supply of such services, shall be deemed

to be the recipient of such services from the supplier of services in

non-taxable territory and supplying such services to the non-

taxable online recipient except when such intermediary satisfies

the following conditions, namely:––

Special provision

a) the invoice or customer’s bill or receipt issued or made available

by such intermediary taking part in the supply clearly identifies

the service in question and its supplier in non-taxable territory;

b) the intermediary involved in the supply does not authorise the

charge to the customer or take part in its charge which is that the

intermediary neither collects or processes payment in any

manner nor is responsible for the payment between the non-

taxable online recipient and the supplier of such services;

c) the intermediary involved in the supply does not authorise

delivery; and

d) the general terms and conditions of the supply are not set by the

intermediary involved in the supply but by the supplier of

services.

Special provision

2) The supplier of online information and database access or retrieval

services referred to in sub-section (1) shall, for payment of

integrated tax, take a single registration under the Simplified

Registration Scheme to be notified by the Government:

Provided that any person located in the taxable territory

representing such supplier for any purpose in the taxable territory

shall get registered and pay integrated tax on behalf of the

supplier:

Provided further that if such supplier does not have a physical

presence or does not have a representative for any purpose in the

taxable territory, he may appoint a person in the taxable territory

for the purpose of paying integrated tax and such person shall be

liable for payment of such tax.

Special provision

Thank You

CA Atul Kumar Gupta

Email: [email protected],

Mobile: 9810103611

mailto:[email protected]

GST- RETURNS


Furnishing details of outward supplies

Section 37 of CGST bill, 2017

1) Every registered person, other than an Input Service Distributor,

a non-resident taxable person and a person paying tax under the

provisions of section 10 or section 51 or section 52, shall furnish,

electronically, in such form and manner as may be prescribed,

the details of outward supplies of goods or services or both

effected during a tax period on or before the 10th day of the

month succeeding the said tax period and such details shall be

communicated to the recipient of the said supplies within such

time and in such manner as may be prescribed:

Provided that the registered person shall not be allowed to

furnish the details of outward supplies during the period from the

11th day to the 15th day of the month succeeding the tax period:

Provided further that the Commissioner may, for reasons to be

recorded in writing, by notification, extend the time limit for

furnishing such details for such class of taxable persons as may

be specified therein:

Outwards Supplies

Provided also that any extension of time limit notified by the

Commissioner of State tax or Commissioner of Union territory tax

shall be deemed to be notified by the Commissioner.

2) Every registered person who has been communicated the details

under sub-section (3) of section 38 or the details pertaining to

inward supplies of Input Service Distributor under sub-section (4)

of section 38, shall either accept or reject the details so

communicated, on or before the 17th day, but not before the 15th

day, of the month succeeding the tax period and the details

furnished by him under sub-section (1) shall stand amended

accordingly.

Outwards Supplies

3) Any registered person, who has furnished the details under sub-

section (1) for any tax period and which have remained unmatched

under section 42 or section 43, shall, upon discovery of any error

or omission therein, rectify such error or omission in such manner

as may be prescribed, and shall pay the tax and interest, if any, in

case there is a short payment of tax on account of such error or

omission, in the return to be furnished for such tax period:

Provided that no rectification of error or omission in respect of the

details furnished under sub-section (1) shall be allowed after

furnishing of the return under section 39 for the month of

September following the end of the financial year to which such

details pertain, or furnishing of the relevant annual return,

whichever is earlier.

Explanation.––For the purposes of this Chapter, the expression

“details of outward supplies” shall include details of invoices,

debit notes, credit notes and revised invoices issued in relation to

outward supplies made during any tax period.

Outwards Supplies

Furnishing details of inward supplies


1) Every registered person, other than an Input Service Distributor or

a non-resident taxable person or a person paying tax under the

provisions of section 10, section 51 or section 52, shall verify,

validate, modify or delete, if required, the details relating to

outward supplies and credit or debit notes communicated under

sub-section (1) of section 37 to prepare the details of his inward

supplies and credit or debit notes and may include therein, the

details of inward supplies and credit or debit notes received by

him in respect of such supplies that have not been declared by the

supplier under sub-section (1) of section 37.

Inward Supplies

2) Every registered person, other than an Input Service Distributor

or a non-resident taxable person or a person paying tax under the

provisions of section 10 or section 51 or section 52, shall furnish,

electronically, the details of inward supplies of taxable goods or

services or both, including inward supplies of goods or services

or both on which the tax is payable on reverse charge basis under

this Act and inward supplies of goods or services or both taxable

under the Integrated Goods and Services Tax Act or on which

integrated goods and services tax is payable under section 3 of

the Customs Tariff Act, 1975, and credit or debit notes received

in respect of such supplies during a tax period after the 10th day

but on or before the 15th day of the month succeeding the tax

period in such form and manner as may be prescribed:

Provided that the Commissioner may, for reasons to be recorded

in writing, by notification, extend the time limit for furnishing

such details for such class of taxable persons as may be specified

therein:

Inward Supplies

Provided further that any extension of time limit notified by the

Commissioner of State tax or Commissioner of Union territory tax

shall be deemed to be notified by the Commissioner.

3) The details of supplies modified, deleted or included by the recipient

and furnished under sub-section (2) shall be communicated to the

supplier concerned in such manner and within such time as may be

prescribed.

4) The details of supplies modified, deleted or included by the recipient

in the return furnished under sub-section (2) or sub-section (4) of

section 39 shall be communicated to the supplier concerned in such

manner and within such time as may be prescribed.

Inward Supplies

5) Any registered person, who has furnished the details under sub-

section (2) for any tax period and which have remained

unmatched under section 42 or section 43, shall, upon

discovery of any error or omission therein, rectify such error or

omission in the tax period during which such error or omission

is noticed in such manner as may be prescribed, and shall pay

the tax and interest, if any, in case there is a short payment of

tax on account of such error or omission, in the return to be

furnished for such tax period:

Provided that no rectification of error or omission in respect of

the details furnished under sub-section (2) shall be allowed after

furnishing of the return under section 39 for the month of

September following the end of the financial year to which such

details pertain, or furnishing of the relevant annual return,


Inward Supplies

Furnishing of Returns


1) Every registered person, other than an Input Service Distributor

or a non-resident taxable person or a person paying tax under the

provisions of section 10, section 51 or section 52 shall, for every

calendar month or part thereof, furnish, in such form and manner

as may be prescribed, a return, electronically, of inward and

outward supplies of goods or services or both, input tax credit

availed, tax payable, tax paid and such other particulars as may

be prescribed, on or before the 20th day of the month succeeding

such calendar month or part thereof.

2) A registered person paying tax under the provisions of section 10

shall, for each quarter or part thereof, furnish, in such form and

manner as may be prescribed, a return, electronically, of turnover

in the State or Union territory, inward supplies of goods or

services or both, tax payable and tax paid within 18 days after the

end of such quarter.

Monthly Returns

3) Every registered person required to deduct tax at source under the

provisions of section 51 shall furnish, in such form and manner as

may be prescribed, a return, electronically, for the month in which

such deductions have been made within 10 days after the end of

such month.

4) Every taxable person registered as an Input Service Distributor

shall, for every calendar month or part thereof, furnish, in such

form and manner as may be prescribed, a return, electronically,

within 13 days after the end of such month.

5) Every registered non-resident taxable person shall, for every

calendar month or part thereof, furnish, in such form and manner as

may be prescribed, a return, electronically, within 20 days after the

end of a calendar month or within 7 days after the last day of the

period of registration specified under sub-section (1) of section 27,


Monthly Returns

6) The Commissioner may, for reasons to be recorded in writing, by

notification, extend the time limit for furnishing the returns under

this section for such class of registered persons as may be specified

therein:

Provided that any extension of time limit notified by the

Commissioner of State tax or union territory tax shall be deemed to

be notified by the Commissioner.

7) Every registered person, who is required to furnish a return under

sub-section (1) or sub-section (2) or sub-section (3) or sub-section

(5), shall pay to the Government the tax due as per such return not

later than the last date on which he is required to furnish such

return.

8) Every registered person who is required to furnish a return under

sub-section (1) or sub-section (2) shall furnish a return for every tax

period whether or not any supplies of goods or services or both have

been made during such tax period.

Monthly Returns

9) Subject to the provisions of sections 37 and 38, if any registered

person after furnishing a return under sub-section (1) or sub-section

(2) or sub-section (3) or sub-section (4) or sub-section (5)

discovers any omission or incorrect particulars therein, other than

as a result of scrutiny, audit, inspection or enforcement activity by

the tax authorities, he shall rectify such omission or incorrect

particulars in the return to be furnished for the month or quarter

during which such omission or incorrect particulars are noticed,

subject to payment of interest under this Act:

Provided that no such rectification of any omission or incorrect

particulars shall be allowed after the due date for furnishing of

return for the month of September or second quarter following the

end of the financial year, or the actual date of furnishing of relevant

annual return, whichever is earlier.

10)A registered person shall not be allowed to furnish a return for a tax

period if the return for any of the previous tax periods has not been

furnished by him.

Monthly Returns

First Return


Every registered person who has made outward supplies in the period

between the date on which he became liable to registration till the date

on which registration has been granted shall declare the same in the

first return furnished by him after grant of registration.

Claim of input tax credit and provisional acceptance thereof


1) Every registered person shall, subject to such conditions and

restrictions as may be prescribed, be entitled to take the credit of

eligible input tax, as self-assessed, in his return and such amount

shall be credited on a provisional basis to his electronic credit

ledger.

2) The credit referred to in sub-section (1) shall be utilised only for

payment of self- assessed output tax as per the return referred to in

the said sub-section.

Matching, reversal and reclaim of input tax credit


1) The details of every inward supply furnished by a registered person

(hereafter in this section referred to as the “recipient”) for a tax

period shall, in such manner and within such time as may be

prescribed, be matched––

a) with the corresponding details of outward supply furnished by

the corresponding registered person (hereafter in this section

referred to as the “supplier”) in his valid return for the same tax

period or any preceding tax period;

b) with the integrated goods and services tax paid under section 3 of

the Customs Tariff Act, 1975 in respect of goods imported by

him; and

c) for duplication of claims of input tax credit.

Matching, reversal and reclaim of ITC

2) The claim of input tax credit in respect of invoices or debit notes

relating to inward supply that match with the details of

corresponding outward supply or with the integrated goods and

services tax paid under section 3 of the Customs Tariff Act, 1975 in

respect of goods imported by him shall be finally accepted and such

acceptance shall be communicated, in such manner as may be

prescribed, to the recipient.

3) Where the input tax credit claimed by a recipient in respect of an

inward supply is in excess of the tax declared by the supplier for

the same supply or the outward supply is not declared by the

supplier in his valid returns, the discrepancy shall be communicated

to both such persons in such manner as may be prescribed.

4) The duplication of claims of input tax credit shall be communicated

to the recipient in such manner as may be prescribed.


5) The amount in respect of which any discrepancy is communicated

under sub- section (3) and which is not rectified by the supplier in

his valid return for the month in which discrepancy is

communicated shall be added to the output tax liability of the

recipient, in such manner as may be prescribed, in his return for

the month succeeding the month in which the discrepancy is

communicated.

6) The amount claimed as input tax credit that is found to be in excess

on account of duplication of claims shall be added to the output tax

liability of the recipient in his return for the month in which the

duplication is communicated.

7) The recipient shall be eligible to reduce, from his output tax

liability, the amount added under sub-section (5), if the supplier

declares the details of the invoice or debit note in his valid return

within the time specified in sub-section (9) of section 39.


8) A recipient in whose output tax liability any amount has been added

under sub- section (5) or sub-section (6), shall be liable to pay

interest at the rate specified under sub- section (1) of section 50 on

the amount so added from the date of availing of credit till the

corresponding additions are made under the said sub-sections.

9) Where any reduction in output tax liability is accepted under sub-

section (7), the interest paid under sub-section (8) shall be refunded

to the recipient by crediting the amount in the corresponding head of

his electronic cash ledger in such manner as may be prescribed:

Provided that the amount of interest to be credited in any case shall

not exceed the amount of interest paid by the supplier.

10)The amount reduced from the output tax liability in contravention of

the provisions of sub-section (7) shall be added to the output tax

liability of the recipient in his return for the month in which such

contravention takes place and such recipient shall be liable to pay

interest on the amount so added at the rate specified in sub-section

(3) of section 50.


Matching, reversal and reclaim of reduction in

output tax liability


1) The details of every credit note relating to outward supply furnished

by a registered person (hereafter in this section referred to as the

“supplier”) for a tax period shall, in such manner and within such

time as may be prescribed, be matched––

a) with the corresponding reduction in the claim for input tax credit

by the corresponding registered person (hereafter in this section

referred to as the “recipient”) in his valid return for the same tax

period or any subsequent tax period; and

b) For duplication of claims for reduction in output tax liability.

2) The claim for reduction in output tax liability by the supplier that

matches with the corresponding reduction in the claim for input tax

credit by the recipient shall be finally accepted and communicated, in

such manner as may be prescribed, to the supplier.

Reduction in Output Tax liability

3) Where the reduction of output tax liability in respect of outward

supplies exceeds the corresponding reduction in the claim for input

tax credit or the corresponding credit note is not declared by the

recipient in his valid returns, the discrepancy shall be communicated

to both such persons in such manner as may be prescribed.

4) The duplication of claims for reduction in output tax liability shall

be communicated to the supplier in such manner as may be

prescribed.

5) The amount in respect of which any discrepancy is communicated

under sub- section (3) and which is not rectified by the recipient in

his valid return for the month in which discrepancy is

communicated shall be added to the output tax liability of the

supplier, in such manner as may be prescribed, in his return for the

month succeeding the month in which the discrepancy is

communicated.


6) The amount in respect of any reduction in output tax liability that is

found to be on account of duplication of claims shall be added to the

output tax liability of the supplier in his return for the month in which

such duplication is communicated.

7) The supplier shall be eligible to reduce, from his output tax liability, the

amount added under sub-section (5) if the recipient declares the details

of the credit note in his valid return within the time specified in sub-

section (9) of section 39.

8) A supplier in whose output tax liability any amount has been added

under sub-section (5) or sub-section (6), shall be liable to pay interest

at the rate specified under sub- section (1) of section 50 in respect of

the amount so added from the date of such claim for reduction in the

output tax liability till the corresponding additions are made under the

said sub-sections.


9) Where any reduction in output tax liability is accepted under sub-

section (7), the interest paid under sub-section (8) shall be

refunded to the supplier by crediting the amount in the

corresponding head of his electronic cash ledger in such manner as

may be prescribed:

Provided that the amount of interest to be credited in any case shall

not exceed the amount of interest paid by the recipient.

10)The amount reduced from output tax liability in contravention of

the provisions of sub-section (7) shall be added to the output tax

liability of the supplier in his return for the month in which such

contravention takes place and such supplier shall be liable to pay

interest on the amount so added at the rate specified in sub-section

(3) of section 50.


Annual return


1) Every registered person, other than an Input Service Distributor,

a person paying tax under section 51 or section 52, a casual

taxable person and a non-resident taxable person, shall furnish an

annual return for every financial year electronically in such form

and manner as may be prescribed on or before the 31st of

December following the end of such financial year.

2) Every registered person who is required to get his accounts

audited in accordance with the provisions of sub-section (5) of

section 35 shall furnish, electronically, the annual return under

sub-section (1) along with a copy of the audited annual accounts

and a reconciliation statement, reconciling the value of supplies

declared in the return furnished for the financial year with the

audited annual financial statement, and such other particulars as

may be prescribed.

Notice to return defaulters


Where a registered person fails to furnish a return under section 39 or

section 44 or section 45, a notice shall be issued requiring him to

furnish such return within 15 days in such form and manner as may be

prescribed.

Levy of Late Fee


1) Any registered person who fails to furnish the details of outward or

inward supplies required under section 37 or section 38 or returns

required under section 39 or section 45 by the due date shall pay a late

fee of Rs. 100 for every day during which such failure continues

subject to a maximum amount of Rs. 5000.

2) Any registered person who fails to furnish the return required under

section 44 by the due date shall be liable to pay a late fee of Rs. 100

for every day during which such failure continues subject to a

maximum of an amount calculated at a quarter per cent of his turnover

in the State or Union territory.

Goods and services tax practitioners


1) The manner of approval of goods and services tax practitioners,

their eligibility conditions, duties and obligations, manner of

removal and other conditions relevant for their functioning shall be

such as may be prescribed.

2) A registered person may authorise an approved goods and services

tax practitioner to furnish the details of outward supplies under

section 37, the details of inward supplies under section 38 and the

return under section 39 or section 44 or section 45 in such manner

as may be prescribed.

3) Notwithstanding anything contained in sub-section (2), the

responsibility for correctness of any particulars furnished in the

return or other details filed by the goods and services tax

practitioners shall continue to rest with the registered person on

whose behalf such return and details are furnished.

Returns Rules

Rule 1-Form and manner of furnishing details of

outward supplies

(1) Every registered person required to furnish the details of outward

supplies of goods or services or both under section 37, shall furnish

such details in FORM GSTR-1 electronically through the Common

Portal either directly or through a Facilitation Centre notified by

Commissioner.(2) The details of outward supplies of goods or services or both furnished

in FORM GSTR-1 shall include inter-alia,–

(a) invoice wise details of all -

(i) inter-State and intra-State supplies made to registered persons;

(ii) inter-State supplies with invoice value more than two and a

half lakh rupees made to unregistered persons;

(b) consolidated details of all -

(i) intra-State supplies made to unregistered persons for each rate

of tax; and

(ii) State wise inter-State supplies with invoice value less than two

and a half lakh rupees made to unregistered persons for each

rate of tax; and

(c) debit and credit notes, if any issued during the month for invoices

issued previously.

Rule 1- Form and manner of outward Supplies

(3) The details of outward supplies furnished by the supplier shall be

made available electronically to the concerned registered persons

(recipients) in Part A of FORM GSTR- 2A, in FORM GSTR-4A

and in FORM GSTR-6A through the Common Portal after the due

date of filing of FORM GSTR-1.

(4) The details of inward supplies added, corrected or deleted by the

recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4

under section 39 shall be made available to the supplier electronically

in FORM GSTR-1A through the Common Portal and such supplier

may either accept or reject the modifications made by the recipient

and FORM GSTR-1 furnished earlier by the supplier shall stand

amended to the extent of modifications accepted by him.

Rule 1- Form and manner of outward Supplies

Rule 2- Form and manner of furnishing details of

inward supplies

(1) Every registered person required to furnish the details of

inward supplies of goods or services or both received during a

tax period under sub-section (2) of section 38 shall, on the

basis of details contained in Part A, Part B, Part C and Part D

of FORM GSTR-2A, prepare such details as specified in

sub-section (1) of the said section and furnish the same in

FORM GSTR-2 electronically through the Common Portal,

either directly or from a Facilitation Centre notified by the

Commissioner, after including therein details of such other

inward supplies, if any, required to be furnished under sub-

section (2) of section 38.

(2) Every registered person shall furnish the details, if any,

required under sub-section (5) of section 38 electronically in

FORM GSTR-2.

(3) The registered person shall specify the inward supplies in

respect of which he is not eligible, either fully or partially, for

input tax credit in FORM GSTR-2 where such eligibility can

be determined at the invoice level.

Rule 2- Form and manner of inward Supplies

(4) The registered person shall declare the quantum of ineligible input

tax credit on inward supplies which is relatable to non-taxable

supplies or for purposes other than business and cannot be

determined at the invoice level in FORM GSTR-2.

(5) The details of invoices furnished by an Input Service Distributor in

his return in FORM GSTR-6 under rule 7 shall be made available

to the recipient of credit in Part B of FORM GSTR -2A

electronically through the Common Portal and the said recipient

may include the same in FORM GSTR-2.

(6) The details of tax deducted at source furnished by the deductor

under sub-section (3) of section 39 in FORM GSTR-7 shall be

made available to the deductee in Part C of FORM GSTR-2A

electronically through the Common Portal and the said deductee



(7) The details of tax collected at source furnished by an e-commerce

operator under section 52 in FORM GSTR-8 shall be made

available to the concerned person in Part D of FORM GSTR - 2A

electronically through the Common Portal and such taxable person


(8) The details of inward supplies of goods or services or both furnished

in Form GSTR-2 shall include, inter-alia-

(a) invoice wise details of all inter-State and intra-State supplies

received from registered persons or unregistered persons;

(b) import of goods and services made; and

(c) debit and credit notes, if any, received from supplier


Rule 3- Form and manner of submission of

monthly return

(1) Every registered person, other than an Input Service Distributor

or a non-resident taxable person or a person paying tax under

section 10 or section 51 or, as the case may be, under section 52

shall furnish a return specified under sub-section (1) of section

39 in FORM GSTR-3 electronically through the Common Portal

either directly or through a Facilitation Centre notified by the

Commissioner.

(2) Part A of the return under sub-rule (1) shall be electronically

generated on the basis of information furnished through returns

in FORM GSTR-1, FORM GSTR-2 and based on other

liabilities of preceding tax periods.

(3) Every registered person furnishing the return under sub-rule (1)

shall, subject to the provisions of section 49, discharge his

liability towards tax, interest, penalty, fees or any other amount

payable under the Act or these rules by debiting the electronic

cash ledger or electronic credit ledger and include the details in

Part B of the return in FORM GSTR-3.

Rule 3- Form and manner of Monthly Return

(4) A registered person, claiming refund of any balance in the

electronic cash ledger in accordance with the provisions of sub-

section (6) of section 49, may claim such refund in Part B of the

return in FORM GSTR-3 and such return shall be deemed to be

an application filed under section 54.

(5) Where the time limit for furnishing of details in FORM GSTR-1

under section 37 and in FORM GSTR-2 under section 38 has

been extended, return in FORM GSTR-3B, in lieu of FORM

GSTR-3, may be furnished in such manner as may be notified by

the Commissioner .

Rule 3- Form and manner of Monthly Return

Rule 4- Form and manner of submission of

quarterly return by the composition

supplier

(1) Every registered person paying tax under section 10 shall, after

adding, correcting or deleting the details in FORM GSTR-4A,

furnish a quarterly return in FORM GSTR-4 electronically

through the Common Portal, either directly or through a

Facilitation Centre notified by the Commissioner.

(2) Every registered person furnishing the return under sub-rule (1)

shall discharge his liability towards tax, interest, penalty, fees or

any other amount payable under the Act or these rules by debiting

the electronic cash ledger.

(3) The return furnished under sub-rule (1) shall include, inter-alia:

(a) invoice wise inter-State and intra-State inward supplies

received from registered and un-registered persons;

(b) import of goods and services made;

(c) consolidated details of outward supplies made; and

(d) debit and credit notes issued and received, if any;

Rule 4- Form and manner of Quarterly Return

(4) A registered person who has opted to pay tax under section 10

from the beginning of a financial year, shall furnish the details of

outward and inward supplies and return under rule 1, rule 2 and

rule 3 relating to the period during which the person was liable

to furnish such details and returns till the due date of furnishing

the return for the month of September of the succeeding

financial year or furnishing of annual return of the preceding

financial year, whichever is earlier.

Rule 4- Form and manner of Quarterly Return

Rule 5- Form and manner of submission of return by

non-resident taxable person

Every registered non-resident taxable person shall furnish a return in

FORM GSTR-5 electronically through the Common Portal, either

directly or through a Facilitation Centre notified by the Commissioner,

including therein the details of outward supplies and inward supplies

and shall pay the tax, interest, penalty, fees or any other amount

payable under the Act or these rules within 20 days after the end of a

tax period or within 7 days after the last day of the validity period of

registration, whichever is earlier.

Rule 6-Form and manner of submission of return by Input

Service Distributor

Every Input Service Distributor shall, after adding, correcting or

deleting the details contained in FORM GSTR-6A, furnish

electronically a return in FORM GSTR-6, containing the details of tax

invoices on which credit has been received and those issued under

section 20, through the Common Portal either directly or from a

Facilitation Centre notified by the Commissioner.

Rule 7- Form and manner of submission of return by a person

required to deduct tax at source

(1) Every registered person required to deduct tax at source under

section 51 shall furnish a return in FORM GSTR-7

electronically through the Common Portal either directly or from

a Facilitation Centre notified by the Commissioner.

(2) The details furnished by the deductor under sub-rule (1) shall be

made available electronically to each of the suppliers in Part C

of FORM GSTR-2A on the Common Portal after the due date

of filing of FORM GSTR-7.

(3) The certificate referred to in sub-section (3) of section 51 shall

be made available electronically to the deductee on the Common

Portal in FORM GSTR-7A on the basis of the return furnished

under sub-rule (1).

Rule 8-Form and manner of submission of statement of

supplies by an e-commerce operator

(1) Every electronic commerce operator required to collect tax at

source under section 52 shall furnish a statement in FORM

GSTR-8 electronically through the Common Portal, either

directly or from a Facilitation Centre notified by the

Commissioner, containing details of supplies effected through

such operator and the amount of tax collected as required under

sub-section (1) of section 52.

(2) The details furnished by the operator under sub-rule (1) shall be

made available electronically to each of the suppliers in Part D of

FORM GSTR-2A on the Common Portal after the due date of

filing of FORM GSTR-8.

Rule 9- Notice to non-filers of returns

A notice in FORM GSTR-3A shall be issued, electronically, to a

registered person who fails to furnish return under section 39 and

section 45.

Rule 10- Matching of claim of input tax credit

The following details relating to the claim of input tax credit on

inward supplies including imports, provisionally allowed under

section 41, shall be matched under section 42 after the due date for

furnishing the return in FORM GSTR-3

(a) GSTIN of the supplier;

(b) GSTIN of the recipient;

(c) Invoice/ or debit note number;

(d) Invoice/ or debit note date;

(e) taxable value; and

(f) tax amount:

Provided that where the time limit for furnishing FORM GSTR-1

specified under section 37 and FORM GSTR-2 specified under

section 38 has been extended, the date of matching relating to claim

of input tax credit shall also be extended accordingly.

Rule 10- Matching of Claim of ITC

Explanation 1.- The claim of input tax credit in respect of invoices

and debit notes in FORM GSTR-2 that were accepted by the

recipient on the basis of FORM GSTR-2A without amendment shall

be treated as matched if the corresponding supplier has furnished a

valid return.

Explanation 2. - The claim of input tax credit shall be considered as

matched, where the amount of input tax credit claimed is equal to or

less than the output tax paid on such tax invoice or debit note by the

corresponding supplier.

Rule 10- Matching of Claim of ITC

(1) The final acceptance of claim of input tax credit in respect of any

tax period, specified in sub-section (2) of section 42, shall be

made available electronically to the registered person making

such claim in FORM GST MIS -1 through the Common Portal.

(2) The claim of input tax credit in respect of any tax period which

had been communicated as mismatched but is found to be

matched after rectification by the supplier or recipient shall be

finally accepted and made available electronically to the person

making such claim in FORM GST MIS - 1 through the

Common Portal.

Rule 11- Final acceptance of input tax credit and

communication thereof

Rule 12- Communication and rectification of

discrepancy in claim of input tax

credit and reversal of claim of input

tax credit

(1) Any discrepancy in the claim of input tax credit in respect of any tax

period, specified in sub-section (3) of section 42 and the details of

output tax liable to be added under subsection (5) of the said section

on account of continuation of such discrepancy shall be made

available to the registered person making such claim electronically in

FORM GST MIS -1 and to the supplier electronically in FORM

GST MIS-2 through the Common Portal on or before the last date of

the month in which the matching has been carried out.

(2) A supplier to whom any discrepancy is made available under sub-rule

(1) may make suitable rectifications in the statement of outward

supplies to be furnished for the month in which the discrepancy is

made available.

(3) A recipient to whom any discrepancy is made available under sub-

rule (1) may make suitable rectifications in the statement of inward

supplies to be furnished for the month in which the discrepancy is

made available.

Rule 12- Communication and Rectification

(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule

(3), an amount to the extent of discrepancy shall be added to the

output tax liability of the recipient in his return to be furnished in

FORM GSTR-3 for the month succeeding the month in which the

discrepancy is made available.

Explanation 1. - Rectification by a supplier means adding or

correcting the details of an outward supply in his valid return so as to

match the details of corresponding inward supply declared by the

recipient.

Explanation 2. - Rectification by the recipient means deleting or

correcting the details of an inward supply so as to match the details of

corresponding outward supply declared by the supplier.

Rule 12- Communication and Rectification

Duplication of claims of input tax credit in the details of inward

supplies shall be communicated to the registered person in

FORM GST MIS - 1 electronically through the Common Portal.

Rule 13- Claim of input tax credit on the same invoice

more than once

Rule 14- Matching of claim of reduction in

the output tax liability

(1) The following details relating to the claim of reduction in output

tax liability shall be matched under section 43 after the due date

for furnishing the return in FORM GSTR-3 –

(a) GSTIN of the supplier;.

(b) GSTIN of the recipient;

(c) credit note number;

(d) credit note date;

(e) taxable value; and

(f) tax amount:

Provided that where the time limit for furnishing FORM

GSTR-1 under section 37 and FORM GSTR-2 under section

38 has been extended, the date of matching of claim of

reduction in the output tax liability shall be extended

accordingly.

Rule 14- Matching of claim

Explanation 1.- The claim of reduction in output tax liability

due to issuance of credit notes in FORM GSTR-1 that were

accepted by the recipient in FORM GSTR-2 without

amendment shall be treated as matched if the corresponding

recipient has furnished a valid return.

Explanation 2.- The claim of reduction in the output tax liability

shall be considered as matched, where the amount of reduction

claimed is equal to or less than the claim of reduction in input

tax credit admitted and discharged on such credit note by the

corresponding recipient in his valid return.

Rule 14- Matching of claim

Rule 15- Final acceptance of reduction in output

tax liability and communication thereof

(1) The final acceptance of claim of reduction in output tax

liability in respect of any tax period, specified in sub-section

(2) of section 43, shall be made available electronically to the

person making such claim in FORM GST MIS - 3 through

the Common Portal.

(2) The claim of reduction in output tax liability in respect of any

tax period which had been communicated as mis-matched but

is found to be matched after rectification by the supplier or

recipient shall be finally accepted and made available

electronically to the person making such claim in FORM GST

MIS - 3 through the Common Portal.


discrepancy in reduction in output

tax liability and reversal of claim of

reduction

(1) Any discrepancy in claim of reduction in output tax liability,

specified in sub-section (3) of section 43, and the details of

output tax liability to be added under sub-section (5) of the

said section on account of continuation of such discrepancy

shall be made available to the registered person making such

claim electronically in FORM GST MIS - 3 and the

recipient electronically in FORM GST MIS - 4 through the

Common Portal on or before the last date of the month in

which the matching has been carried out.

(2) A supplier to whom any discrepancy is made available under

sub-rule (1) may make suitable rectifications in the statement

of outward supplies to be furnished for the month in which

the discrepancy is made available.

(3) A recipient to whom any discrepancy is made available

under sub-rule (1) may make suitable rectifications in the

statement of inward supplies to be furnished for the month in

which the discrepancy is made available.

Rule 16- Communication and Rectification in output Tax

(4) Where the discrepancy is not rectified under sub-rule (2) or sub-

rule (3), an amount to the extent of discrepancy shall be added

to the output tax liability of the supplier and debited to tax

liability register and also shown in his return in FORM GSTR-

3 for the month succeeding the month in which the discrepancy

is made available.

Explanation 1.- Rectification by a supplier means deleting or

correcting the details of an outward supply in his valid return so

as to match the details of corresponding inward supply declared

by the recipient.

Explanation 2.- Rectification by the recipient means adding or

correcting the details of an inward supply so as to match the

details of corresponding outward supply declared by the

supplier.

Rule 16- Communication and Rectification in output Tax

Rule 17- Claim of reduction in output tax liability more

than once

Duplication of claims for reduction in output tax liability in the

details of outward supplies shall be communicated to the

registered person in FORM GST MIS - 3 electronically through

the Common Portal.

Rule 18- Refund of interest paid on reclaim of reversals

The interest to be refunded under sub-section (9) of section 42 or

sub-section (9) of section 43 shall be claimed by the registered

person in his return in FORM GSTR-3 and shall be credited to his

electronic cash ledger in FORM GST PMT-3 and the amount

credited shall be available for payment of any future liability towards

interest or the taxable person may claim refund of the amount under

section 54.

Rule 19- Matching of details furnished by the

e-Commerce operator with the details

furnished by the supplier

The following details relating to the supplies made through an e-

Commerce operator, as declared in FORM GSTR-8, shall be

matched with the corresponding details declared by the supplier in

FORM GSTR-1


(b) GSTIN or UIN of the recipient, if the recipient is a

registered person;

(c) State of place of supply;

(d) invoice number of the supplier;

(e) date of invoice of the supplier;

(f) taxable value; and

(g) tax amount:

Matching of details by e-commerce with supplier

Provided that for all supplies where the supplier is not required to

furnish the details separately for each supply, the following details

relating to such supplies made through an eCommerce operator, as

declared in FORM GSTR-8, shall be matched with the

corresponding details declared by the supplier in FORM GSTR-1-


(b) State of place of supply;

(c) total taxable value of all supplies made in the State

through e-commerce portal; and

(d) tax amount on all supplies made in the State:

Provided further that where the time limit for furnishing FORM

GSTR-1 under section 37 has been extended, the date of matching

of the above mentioned details shall be extended accordingly.

Matching of details by e-commerce with supplier


discrepancy in details furnished by

the ecommerce operator and the

supplier

(1) Any discrepancy in the details furnished by the operator and

those declared by the supplier shall be made available to the

supplier electronically in FORM GST MIS-5 and to the e-

commerce portal electronically in FORM GST MIS–6 through

the Common Portal on or before the last date of the month in

which the matching has been carried out.

(2) A supplier to whom any discrepancy is made available under

sub-rule (1) may make suitable rectifications in the statement

of outward supplies to be furnished for the month in which the

discrepancy is made available.

(3) An operator to whom any discrepancy is made available under

sub-rule (1) may make suitable rectifications in the statement to

be furnished for the month in which the discrepancy is made

available.

Communication by e-commerce operator and supplier

(4) Where the discrepancy is not rectified under sub-rule (2) or sub-

rule (3), an amount to the extent of discrepancy shall be added to

the output tax liability of the supplier in his return in FORM

GSTR-3 for the month succeeding the month in which the details

of discrepancy are made available and such addition to the output

tax liability and interest payable thereon shall be made available

to the supplier electronically on the Common Portal in FORM

GST MIS –5.

Communication by e-commerce operator and supplier

Rule 21- Annual Return

(1) Every registered person, other than an Input Service Distributor, a

person paying tax under section 51 or section 52, a casual taxable

person and a non-resident taxable person, shall furnish an annual

return as specified under sub-section (1) of section 44

electronically in FORM GSTR-9 through the Common Portal

either directly or through a Facilitation Centre notified by the

Commissioner:

Provided that a person paying tax under section 10 shall furnish

the annual return in FORM GSTR-9A.

(2) Every registered person whose aggregate turnover during a

financial year exceeds one crore rupees shall get his accounts

audited as specified under sub-section (5) of section 35 and he

shall furnish a copy of audited annual accounts and a

reconciliation statement, duly certified, in FORM GSTR-9B,

electronically through the Common Portal either directly or

through a Facilitation Centre notified by the Commissioner.

Rule 22- Final Return

Every registered person required to furnish a final return under section

45, shall furnish such return electronically in FORM GSTR-10

through the Common Portal either directly or through a Facilitation

Centre notified by the Commissioner.

Rule 23- Details of inward supplies of persons having

Unique Identity Number

(1) Every person, who has been issued a Unique Identity Number

and claims refund of the taxes paid on his inward supplies, shall

furnish the details of such supplies of taxable goods or services

or both in FORM GSTR-11 along with application for such

refund claim either directly or through a Facilitation Centre,

notified by the Commissioner.

(2) Every person, who has been issued a Unique Identity Number for

purposes other than refund of the taxes paid, shall furnish the

details of inward supplies of taxable goods or services or both as

may be required by the proper officer in FORM GSTR-11.

Rule 24- Provisions relating to a goods and

services tax practitioner

(1) An application in FORM GST PCT-1 may be made to the officer

authorised in this behalf for enrolment as goods and services tax

practitioner by any person who:

(a) (i) is a citizen of India;

(ii) is a person of sound mind;

(iii) is not adjudicated as insolvent;

(iv) has not been convicted by a competent court for an

offence with imprisonment not less than two years,-

and satisfies any of the following conditions: -

(b) that he is a retired officer of the Commercial Tax

Department of any State Government or of the Central

Board of Excise and Customs, Department of Revenue,

Government of India, who, during his service under the

Government, had worked in a post not lower in rank than

that of a Group-B gazetted officer for a period of not less

than 2 years; or

Rule 24- Provision Relating to goods and STP

(c) he has passed:

(i) a graduate or postgraduate degree or its equivalent

examination having a degree in Commerce, Law, Banking

including Higher Auditing, or Business Administration or

Business Management from any Indian University established

by any law for the time being in force; or

(ii) a degree examination of any Foreign University recognized by

any Indian University as equivalent to the degree examination

mentioned in sub clause (i); or

(iii) any other examination notified by the Government for this

purpose; or

(iv) any degree examination of an Indian University or of any

Foreign University recognized by any Indian University as

equivalent of the degree examination and has also passed any

of the following examinations, namely.-


(a) final examination of the Institute of Chartered

Accountants of India; or

(b)final examination of the Institute of Cost Accountants

of India; or

(c) final examination of the Institute of Company

Secretaries of India.

(2) On receipt of the application referred to in sub-rule (1), the

authorised officer shall, after making such enquiry as he

considers necessary, either enrol the applicant as a goods and

services tax practitioner and issue a certificate to that effect in

FORM GST PCT - 2 or reject his application where it is

found that the applicant is not qualified to be enrolled as a

goods and services tax practitioner.


(3) The enrolment made under sub-rule (2) shall be valid until it

is cancelled.

(4) If any goods and services tax practitioner is found guilty of

misconduct in connection with any proceedings under the

Act, the authorised officer may, by order, in FORM GST

PCT direct that he shall henceforth be disqualified under

section 48, after giving him a notice to show cause in

FORM GST PCT against such disqualification and after

giving him a reasonable opportunity of being heard.

(5) Any person against whom an order under sub-rule (4) is

made may, within 30 days from the date of the order under

sub-rule (4), appeal to the Commissioner against such order.


(6) A list of goods and services tax practitioner enrolled under sub-

rule (1) shall be maintained on the Common Portal in FORM

GST PCT -5 and the authorised officer may make such

amendments to the list as may be necessary from time to time,

by reason of any change of address or death or disqualification

of any goods and services tax practitioner.

(7) Any registered person may, at his option, authorise a goods and

services tax practitioner on the Common Portal in FORM

GST PCT -6 or, at any time, withdraw such authorisation in

FORM GST PCT -7 and the goods and services tax

practitioner so authorised shall be allowed to undertake such

tasks as indicated in FORM GST PCT -6 during the period of

authorisation.


(8) Where a statement required to be furnished by a registered

person has been furnished by the goods and services tax

practitioner authorised by him, a confirmation shall be sought

from the registered person over email or SMS and the

statement furnished by the goods and services tax practitioner

shall be made available to the registered person on the

Common Portal:

Provided that where the taxable person fails to respond to the

request for confirmation till the last date of furnishing of such

statement, it shall be deemed that he has confirmed the statements

furnished by the goods and services tax practitioner.


(9) A goods and services tax practitioner can undertake any or all

of the following activities on behalf of a registered person, if so

authorised by the registered person to:

(a) furnish details of outward and inward supplies;

(b) furnish monthly, quarterly, annual or final return;

(c) make deposit for credit into the electronic cash ledger;

(d) file a claim for refund; and

(e) file an application for amendment or cancellation of

registration.


(10) Any registered person opting to furnish his return through a

goods and services tax practitioner shall-

(a) give his consent in FORM GST PCT -6 to any goods

and services tax practitioner to prepare and furnish his

return; and

(b) before confirming submission of any statement prepared

by the goods and services tax practitioner, ensure that the

facts mentioned in the return are true and correct before

signature.

(11) The goods and services tax practitioner shall-

(a) prepare the statements with due diligence; and

(b)affix his digital signature on the statements prepared by

him or electronically verify using his credentials.


Rule 25- Conditions for purposes of appearance

(1) No person shall be eligible to attend before any authority, as a

goods and services tax practitioner, in connection with any

proceedings under the Act on behalf of any registered person or un-

registered person unless his name has been entered in the list

maintained under sub-rule (6) of rule 24 .

(2) An Accountant or a goods and services tax practitioner attending on

behalf of a registered person or an un-registered person in any

proceedings under the Act before any authority shall produce

before such authority, if required, a copy of the authorisation given

by the taxable person or person in Form GST PCT -6.

Thank You

CA Atul Kumar Gupta


Mobile: 9810103611


GST- TAX INVOICE, CREDIT AND DEBIT NOTE


Tax Invoice


1) A registered person supplying taxable goods shall, before or at the

time of,—

a) Removal of goods for supply to the recipient, where the supply

involves movement of goods; or

b) delivery of goods or making available thereof to the recipient, in

any other case, issue a tax invoice showing the description,

quantity and value of goods, the tax charged thereon and such

other particulars as may be prescribed:

Provided that the Government may, on the recommendations of the

Council, by notification, specify the categories of goods or supplies

in respect of which a tax invoice shall be issued, within such time

and in such manner as may be prescribed.

Tax Invoice

2) A registered person supplying taxable services shall, before or after

the provision of service but within a prescribed period, issue a tax

invoice, showing the description, value, tax charged thereon and such

other particulars as may be prescribed:

Provided that the Government may, on the recommendations of the

Council, by notification and subject to such conditions as may be

mentioned therein, specify the categories of services in respect of

which––

a) any other document issued in relation to the supply shall be

deemed to be a tax invoice; or

b) Tax invoice may not be issued.

Tax Invoice

3) Notwithstanding anything contained in sub-sections (1) and (2)––

a) a registered person may, within one month from the date of

issuance of certificate of registration and in such manner as may

be prescribed, issue a revised invoice against the invoice already

issued during the period beginning with the effective date of

registration till the date of issuance of certificate of registration to

him;

b) a registered person may not issue a tax invoice if the value of the

goods or services or both supplied is less than Rs. 200 subject to

such conditions and in such manner as may be prescribed;

c) a registered person supplying exempted goods or services or both

or paying tax under the provisions of section 10 shall issue,

instead of a tax invoice, a bill of supply containing such

particulars and in such manner as may be prescribed:

Tax Invoice

Provided that the registered person may not issue a bill of supply if

the value of the goods or services or both supplied is less than Rs.

200 subject to such conditions and in such manner as may be

prescribed;

d) a registered person shall, on receipt of advance payment with

respect to any supply of goods or services or both, issue a receipt

voucher or any other document, containing such particulars as

may be prescribed, evidencing receipt of such payment;

e) where, on receipt of advance payment with respect to any supply

of goods or services or both the registered person issues a receipt

voucher, but subsequently no supply is made and no tax invoice is

issued in pursuance thereof, the said registered person may issue

to the person who had made the payment, a refund voucher

against such payment;

Tax Invoice

f) a registered person who is liable to pay tax under sub-section (3)

or sub-section (4) of section 9 shall issue an invoice in respect

of goods or services or both received by him from the supplier

who is not registered on the date of receipt of goods or services

or both;

g) a registered person who is liable to pay tax under sub-section (3)

or sub-section (4) of section 9 shall issue a payment voucher at

the time of making payment to the supplier.

4) In case of continuous supply of goods, where successive statements

of accounts or successive payments are involved, the invoice shall

be issued before or at the time each such statement is issued or, as

the case may be, each such payment is received.

Tax Invoice

5) Subject to the provisions of clause (d) of sub-section (3), in case

of continuous supply of services,––

a) where the due date of payment is ascertainable from the

contract, the invoice shall be issued on or before the due date of

payment;

b) where the due date of payment is not ascertainable from the

contract, the invoice shall be issued before or at the time when

the supplier of service receives the payment;

c) Where the payment is linked to the completion of an event, the

invoice shall be issued on or before the date of completion of

that event.

Tax Invoice

6) In a case where the supply of services ceases under a contract

before the completion of the supply, the invoice shall be issued at

the time when the supply ceases and such invoice shall be issued

to the extent of the supply made before such cessation.

7) Notwithstanding anything contained in sub-section (1), where the

goods being sent or taken on approval for sale or return are

removed before the supply takes place, the invoice shall be issued

before or at the time of supply or 6 months from the date of

removal, whichever is earlier.

Explanation.––For the purposes of this section, the expression

“tax invoice” shall include any revised invoice issued by the

supplier in respect of a supply made earlier.

Tax Invoice

1) A person who is not a registered person shall not collect in respect

of any supply of goods or services or both any amount by way of

tax under this Act.

2) No registered person shall collect tax except in accordance with the

provisions of this Act or the rules made thereunder.

Prohibition of unauthorised collection of tax


Notwithstanding anything contained in this Act or any other law for the

time being in force, where any supply is made for a consideration, every

person who is liable to pay tax for such supply shall prominently

indicate in all documents relating to assessment, tax invoice and other

like documents, the amount of tax which shall form part of the price at

which such supply is made.

Amount of tax to be indicated in tax invoice and

other documents


Credit and debit notes


1) Where a tax invoice has been issued for supply of any goods or

services or both and the taxable value or tax charged in that tax

invoice is found to exceed the taxable value or tax payable in

respect of such supply, or where the goods supplied are returned by

the recipient, or where goods or services or both supplied are found

to be deficient, the registered person, who has supplied such goods

or services or both, may issue to the recipient a credit note

containing such particulars as may be prescribed.

2) Any registered person who issues a credit note in relation to a

supply of goods or services or both shall declare the details of such

credit note in the return for the month during which such credit

note has been issued but not later than September following the end

of the financial year in which such supply was made, or the date of

furnishing of the relevant annual return, whichever is earlier, and

the tax liability shall be adjusted in such manner as may be

prescribed:

Credit and Debit Notes

Provided that no reduction in output tax liability of the supplier shall

be permitted, if the incidence of tax and interest on such supply has

been passed on to any other person.

3) Where a tax invoice has been issued for supply of any goods or

services or both and the taxable value or tax charged in that tax

invoice is found to be less than the taxable value or tax payable in

respect of such supply, the registered person, who has supplied such

goods or services or both, shall issue to the recipient a debit note

containing such particulars as may be prescribed.

4) Any registered person who issues a debit note in relation to a supply

of goods or services or both shall declare the details of such debit

note in the return for the month during which such debit note has

been issued and the tax liability shall be adjusted in such manner as

may be prescribed.

Explanation.––For the purposes of this Act, the expression “debit

note” shall include a supplementary invoice.

Credit and Debit Notes

Tax Invoice Rules

1) Subject to rule 7, a tax invoice referred to in section 31 shall be

issued by the registered person containing the following

particulars:-

a) Name, address and GSTIN of the supplier;

b) a consecutive serial number, in one or multiple series, containing

alphabets or numerals or special characters hyphen or dash and

slash symbolised as “-” and “/” respectively, and any combination

thereof, unique for a financial year;

c) Date of its issue;

d) Name, address and GSTIN or UIN, if registered, of the recipient;

e) Name and address of the recipient and the address of delivery,

along with the name of State and its code, if such recipient is un-

registered and where the value of taxable supply is fifty thousand

rupees or more;

Rule 1- Tax Invoice Rules

f) HSN code of goods or Accounting Code of services;

g) Description of goods or services;

h) Quantity in case of goods and unit or Unique Quantity Code

thereof;

i) Total value of supply of goods or services or both;

j) Taxable value of supply of goods or services or both taking into

account discount or abatement, if any;

k) Rate of tax (central tax, State tax, integrated tax, Union territory

tax or cess);

l) Amount of tax charged in respect of taxable goods or services

(central tax, State tax, integrated tax, Union territory tax or cess);


m) Place of supply along with the name of State, in case of a supply in

the course of inter-State trade or commerce;

n) Address of delivery where the same is different from the place of

supply;

o) Whether the tax is payable on reverse charge basis; and

p) Signature or digital signature of the supplier or his authorized

representative:

Provided that the Commissioner may, on the recommendations of the

Council, by notification, specify –

i. the number of digits of HSN code for goods or the Accounting

Code for services, that a class of registered persons shall be

required to mention, for such period as may be specified in the

said notification, and


ii. the class of registered persons that would not be required to

mention the HSN code for goods or the Accounting Code for

services, for such period as may be specified in the said

notification:

Provided further that in case of exports of goods or services, the

invoice shall carry an endorsement

“SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST” or

“SUPPLY MEANT FOR EXPORT UNDER BOND OR

LETTER OF UNDERTAKING WITHOUT PAYMENT OF

IGST”,

as the case may be, and shall, in lieu of the details specified in clause

(e), contain the following details:


i. name and address of the recipient;

ii. address of delivery;

iii. name of the country of destination; and

iv. number and date of application for removal of goods for export:

Provided also that a registered person may not issue a tax invoice in

accordance with the provisions of clause (b) of sub-section (3) of

section 31 subject to the following conditions, namely:-

a) The recipient is not a registered person; and

b) The recipient does not require such invoice,

and shall issue a consolidated tax invoice for such supplies at the close

of each day in respect of all such supplies.


Rule 2- Time limit for issuing tax invoice

The invoice referred to in rule 1, in case of taxable supply of services, shall

be issued within a period of 30 days from the date of supply of service:

Provided that where the supplier of services is an insurer or a banking

company or a financial institution, including a non-banking financial

company, the period within which the invoice or any document in lieu

thereof is to be issued shall be 45 days from the date of supply of service:

Provided further that where the supplier of services is an insurer or a

banking company or a financial institution, including a non-banking

financial company, or a telecom operator, or any other class of supplier of

services as may be notified by the Government on the recommendations of

the Council, making taxable supplies of services between distinct persons as

specified in section 25 as referred to in Entry 2 of Schedule I, may issue the

invoice before or at the time such supplier records the same in his books of

account or before the expiry of the quarter during which the supply was

made.

Rule 3- Manner of issuing invoice

1) The invoice shall be prepared in triplicate, in case of supply of

goods, in the following manner:–

a) the original copy being marked as ORIGINAL FOR

RECIPIENT;

b) the duplicate copy being marked as DUPLICATE FOR

TRANSPORTER; and

c) the triplicate copy being marked as TRIPLICATE FOR

SUPPLIER

Rule 3- Manner of Issuing Invoice

2) The invoice shall be prepared in duplicate, in case of supply of

services, in the following manner:-


RECIPIENT; and


SUPPLIER

3) The serial number of invoices issued during a tax period shall

be furnished electronically through the Common Portal in

FORM GSTR-1.

Rule 3- Manner of Issuing Invoice

Rule 4- Bill of supply

A bill of supply referred to in clause (c) of sub-section (3) of section 31

shall be issued by the supplier containing the following details:-

a) name, address and GSTIN of the supplier;

b) a consecutive serial number, in one or multiple series, containing

alphabets or numerals or special characters -hyphen or dash and

slash symbolised as “-” and “/”respectively, and any combination

thereof, unique for a financial year;

c) date of its issue;

d) name, address and GSTIN or UIN, if registered, of the recipient;

e) HSN Code of goods or Accounting Code for services;

f) description of goods or services or both;

Rule 4- Bill of Supply

g) value of supply of goods or services or both taking into account

discount or abatement, if any; and

h) signature or digital signature of the supplier or his authorized

representative:

Provided that the provisos to rule 1 shall., mutatis mutandis, apply to

the bill of supply issued under this rule.

Rule 4- Bill of Supply

Rule 5- Receipt voucher

A receipt voucher referred to in clause (d) of sub-section (3) of section

31 shall contain the following particulars:

a) name, address and GSTIN of the supplier;

b)a consecutive serial number containing alphabets or numerals or

special characters -hyphen or dash and slash symbolised as “-” and

“/”respectively, and any combination thereof, unique for a

financial year.


d)name, address and GSTIN or UIN, if registered, of the recipient;

e) description of goods or services;

f) amount of advance taken;

Rule 5- Receipt Voucher

g) rate of tax (central tax, State tax, integrated tax, Union territory

tax or Cess);

h)amount of tax charged in respect of taxable goods or services

(central tax, State tax, integrated tax, Union territory tax or Cess);

i) place of supply along with the name of State and its code, in case

of a supply in the course of inter-State trade or commerce;

j) whether the tax is payable on reverse charge basis; and

k)signature or digital signature of the supplier or his authorized

representative.

Rule 5- Receipt Voucher

Rule 6- Supplementary tax invoice and

Credit or debit notes

1) A revised tax invoice referred to in section 31 and credit or debit

note referred to in section 34 shall contain the following particulars –

a) the word “Revised Invoice”, wherever applicable, indicated

prominently;

b) name, address and GSTIN of the supplier;

c) nature of the document;

d) a consecutive serial number containing alphabets or numerals or

special characters -hyphen or dash and slash symbolised as “-”

and “/”respectively,, and any combination thereof, unique for a

financial year;

e) date of issue of the document;

f) name, address and GSTIN or UIN, if registered, of the recipient;

Rule 6- Supplementary Invoices

g) name and address of the recipient and the address of delivery,

along with the name of State and its code, if such recipient is un-

registered;

h) serial number and date of the corresponding tax invoice or, as the

case may be, bill of supply;

i) value of taxable supply of goods or services, rate of tax and the

amount of the tax credited or, as the case may be, debited to the

recipient; and

j) signature or digital signature of the supplier or his authorized

representative:


2) Every registered person who has been granted registration with

effect from a date earlier than the date of issuance of certificate of

registration to him, may issue revised tax invoices in respect of

taxable supplies effected during the period starting from the

effective date of registration till the date of issuance of certificate of

registration:

Provided that the registered person may issue a consolidated

revised tax invoice in respect of all taxable supplies made to a

recipient who is not registered under the Act during such period:

Provided further that in case of inter-State supplies, where the value

of a supply does not exceed two lakh and fifty thousand rupees, a

consolidated revised invoice may be issued separately in respect of

all recipients located in a State, who are not registered under the

Act.

3) Any invoice or debit note issued in pursuance of any tax payable in

accordance with the provisions of section 74 or section 129 or

section 130 shall prominently contain the words “INPUT TAX

CREDIT NOTADMISSIBLE”.


Rule 7-Tax Invoice in special cases

1) An ISD invoice or, as the case may be, an ISD credit note issued by

an Input Service Distributor shall contain the following details:-

a) name, address and GSTIN of the Input Service Distributor;

b) a consecutive serial number containing alphabets or numerals or

special characters hyphen or dash and slash symbolised as , “-”,

“/”, respectively, and any combination thereof, unique for a

financial year;


d) name, address and GSTIN of the recipient to whom the credit is

distributed;

e) amount of the credit distributed; and

f) signature or digital signature of the Input Service Distributor or

his authorized representative:

Rule 7- Tax Invoices in Special Case

Provided that where the Input Service Distributor is an office of a

banking company or a financial institution, including a non-banking

financial company, a tax invoice shall include any document in lieu

thereof, by whatever name called, whether or not serially numbered

but containing the information as prescribed above.

2) Where the supplier of taxable service is an insurer or a banking

company or a financial institution, including a non-banking financial

company, the said supplier shall issue a tax invoice or any other

document in lieu thereof, by whatever name called, whether or not

serially numbered, and whether or not containing the address of the

recipient of taxable service but containing other information as

prescribed under rule 1.


3) Where the supplier of taxable service is a goods transport agency

supplying services in relation to transportation of goods by road

in a goods carriage, the said supplier shall issue a tax invoice or

any other document in lieu thereof, by whatever name called,

containing the gross weight of the consignment, name of the

consignor and the consignee, registration number of goods

carriage in which the goods are transported, details of goods

transported, details of place of origin and destination, GSTIN of

the person liable for paying tax whether as consignor, consignee

or goods transport agency, and also containing other information

as prescribed under rule 1.

4) Where the supplier of taxable service is supplying passenger

transportation service, a tax invoice shall include ticket in any

form, by whatever name called, whether or not serially

numbered, and whether or not containing the address of the

recipient of service but containing other information as

prescribed under rule 1.


Rule 8- Transportation of goods without issue of

invoice

1) For the purposes of

a) supply of liquid gas where the quantity at the time of removal

from the place of business of the supplier is not known;

b) transportation of goods for job work,

c) transportation of goods for reasons other than by way of supply, or

d) such other supplies as may be notified by the Board,

the consigner may issue a delivery challan, serially numbered, in lieu

of invoice at the time of removal of goods for transportation,

containing following details:

i. date and number of the delivery challan,

ii. name, address and GSTIN of the consigner, if registered,

Rule 8- Transportation of goods

iii. name, address and GSTIN or UIN of the consignee, if

registered,

iv. HSN code and description of goods,

v. quantity (provisional, where the exact quantity being supplied

is not known),

vi. taxable value,

vii.tax rate and tax amount – central tax, State tax, integrated tax,

Union territory tax or Cess, where the transportation is for

supply to the consignee,

viii.place of supply, in case of inter-State movement, and

ix. signature.


2) The delivery Challan shall be prepared in triplicate, in case of

supply of goods, in the following manner:–


CONSIGNEE;


TRANSPORTER; and

c) the triplicate copy being marked as TRIPLICATE FOR

CONSIGNER.

3) Where goods are being transported on a delivery Challan in lieu of

invoice, the same shall be declared in FORM [WAYBILL].

4) Where the goods being transported are for the purpose of supply to

the recipient but the tax invoice could not be issued at the time of

removal of goods for the purpose of supply, the supplier shall issue

a tax invoice after delivery of goods.


5) Where the goods are being transported in a semi knocked down or

completely knocked down condition,

a) the supplier shall issue the complete invoice before dispatch of

the first consignment;

b) the supplier shall issue a delivery Challan for each of the

subsequent consignments, giving reference of the invoice;

c) each consignment shall be accompanied by copies of the

corresponding delivery Challan along with a duly certified copy

of the invoice; and

d) the original copy of the invoice shall be sent along with the last

consignment.


Thank You

CA Atul Kumar Gupta


Mobile: 9810103611


Documents

PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTHazlindia.com/pdf/GST_Place_of_Supply.pdf · imported into, or exported from India, shall be as under,–– a) Where the supply involves