Chapter IX RETURNS

1. (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, 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 tenth 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 eleventh day to the fifteenth 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: Provided also that any extension of time limit notified by the Commissioner of central tax shall be deemed to be notified by the Commissioner.
2. (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 seventeenth day, but not before the fifteenth day, of the month succeeding the tax period and the details furnished by him under sub-section (1) shall stand amended accordingly.
3. (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.

1. (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.
2. (2) The claim of input tax credit in respect of invoices or debit notes in outward supplies that match with the corresponding details of outward supply furnished by the supplier shall be finally accepted and such acceptance shall be communicated, in such manner as may be prescribed, to the recipient.
3. (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 return, the discrepancy shall be communicated to both such persons in such manner as may be prescribed.
4. (4) The duplication of claims of input tax credit shall be communicated to the recipient in such manner as may be prescribed.
5. (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. (6) The amount in respect of any reduction in output tax liability that is not matched under section 43 or the equivalent amount in respect of claim of input tax credit in excess of that declared by the supplier and not rectified 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.
7. (7) The recipient in whose output tax liability any amount has been added under sub-section (5) or sub-section (6), shall be liable to pay tax at such rate or as may be prescribed on the amount so added along with interest thereon, in such manner as may be prescribed.
8. (8) Any amount reduced under sub-section (5) or sub-section (6) shall be added to the output tax liability of the supplier in his return for the month in which such discrepancy is communicated.
9. (9) The recipient in whose output tax liability any amount has been added under sub-section (5) or sub-section (6) shall be entitled to reduce his output tax liability, in such manner as may be prescribed, by the corresponding amount 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.
10. (10) The amount in respect of any discrepancy communicated under sub-section (3) and under sub-section (4) 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 supplier, in such manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communicated.
11. (11) The amount in respect of any reduction in output tax liability that is not matched under section 43 or the equivalent amount in respect of claim of input tax credit in excess of that declared by the supplier and not rectified 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.
12. (12) The supplier in whose output tax liability any amount has been added under sub-section (10) or sub-section (11), shall be liable to pay tax at such rate or as may be prescribed on the amount so added along with interest thereon, in such manner as may be prescribed.
13. (13) The recipient in whose output tax liability any amount has been added under sub-section (5) or sub-section (6) shall be entitled to reduce his output tax liability, in such manner as may be prescribed, by the corresponding amount 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.

1. (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. (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.
3. (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 return, the discrepancy shall be communicated to both such persons in such manner as may be prescribed.
4. (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. (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. (6) The amount in respect of any reduction in output tax liability that is not matched under sub-section (2) and the corresponding credit reduction is not matched under sub-section (3) 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.
7. (7) The supplier in whose output tax liability any amount has been added under sub-section (5) or sub-section (6), shall be liable to pay tax at such rate or as may be prescribed on the amount so added along with interest thereon, in such manner as may be prescribed.
8. (8) Any amount reduced under sub-section (5) or sub-section (6) shall be added to the output tax liability of the recipient in his return for the month in which such discrepancy is communicated.
9. (9) The supplier in whose output tax liability any amount has been added under sub-section (5) or sub-section (6) shall be entitled to reduce his output tax liability, in such manner as may be prescribed, by the corresponding amount 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.
10. (10) The amount in respect of any discrepancy communicated under sub-section (3) and under sub-section (4) 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 recipient, in such manner as may be prescribed, in his return for the month succeeding the month in which the discrepancy is communicated.
11. (11) The amount in respect of any reduction in output tax liability that is not matched under sub-section (2) of section 43 and the corresponding credit reduction is not matched under sub-section (3) of section 43 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.
12. (12) The recipient in whose output tax liability any amount has been added under sub-section (10) or sub-section (11), shall be liable to pay tax at such rate or as may be prescribed on the amount so added along with interest thereon, in such manner as may be prescribed.
13. (13) The supplier in whose output tax liability any amount has been added under sub-section (5) or sub-section (6) shall be entitled to reduce his output tax liability, in such manner as may be prescribed, by the corresponding amount 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.

1. (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 which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically, within such time and in such form and in such manner as may be prescribed: Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt any class of registered persons from filing annual return under this section: Provided further that nothing contained in this section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.
2. (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.

Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return electronically in such form and within such time as may be prescribed.

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 such form and in such manner as may be prescribed.

1. (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 one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees.
2. (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 one hundred rupees 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.

1. (1) The Government may, by rules, prescribe the qualifications and conditions to be fulfilled by a person to be eligible to act as a Goods and Services Tax Practitioner.
2. (2) A Goods and Services Tax Practitioner enrolled in such manner as may be prescribed, shall prepare returns and such other documents as may be prescribed, for and on behalf of a registered person.
3. (3) A registered person may authorise an enrolled 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.
4. (4) The responsibility for the correctness of any particulars furnished in the return or other details filed by the Goods and Services Tax Practitioner shall continue to rest with the registered person on whose behalf such return and details are furnished.