Submission of monthly return under GST

What is Forms and manner of submission of monthly return under GST


The details about Forms and manner of submission of monthly return are explained here. 

Forms and manner of submission of  monthly  return.

  • Every registered person other than a person referred to in section 14 of  the Integrated Goods  and Services Tax Act, 2017 or 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.
  • Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods.
  • 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 the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3.
  • 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.
  • 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 and the circumstances so warrant,  return  in FORM GSTR-3B, in lieu of FORM GSTR-3, may  be  furnished in  such manner and subject to such conditions as may be notified by the  Commissioner.

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