TYPES OF RETURNS UNDER GST LAW - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

2. TYPES OF RETURNS UNDER GST LAW 2.1. FORM GSTR-1 for furnishing details of outward supplies: (I) FORM GSTR-1 is the return prescribed under Section 37(1) of the CGST Act, 2017 for reporting details of all outward supplies of goods and services made during the relevant period of the return, in the manner prescribed under Rule 59 of the CGST Rules, 2017. (II) As per Section 37(1) of the CGST Act, 2017, every registered Taxpayer (other than an input service distributor, a non-resident taxable person and a person paying tax under Composition Scheme in terms of the provisions of Section 10, persons registered as deductor of tax (TDS) in terms of Section 51 or the e-commerce Operator collecting tax at source (TCS) in terms of Section 52 of the CGST Act, 2017) has to file the GSTR-1 return in the prescribed manner and time and shall be communicated to the recipient of the said supplies. (III) The frequency of filing the return is monthly. However, the class of Taxpayers who have opted for filing of return on Quarterly basis in terms of the proviso to Section 39(1) of the CGST Act, 2017 under the Quarterly Return Monthly Payment Scheme (QRMP), can furnish the return in FORM GSTR-1 on Quarterly basis. (IV) Details of outward supplies include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies during any tax period. (V) GSTR-1 is to be filed by all normal taxpayers who are registered under GST, including casual taxable persons. Delay in filing the return attracts penalty, as applicable. (VI) Nil return is mandatory even if there are no transactions in a month/quarter. (VII) Any amendment to sales invoices made, even pertaining to previous tax periods, must be reported in the GSTR-1 return by all the suppliers or sellers registered under GST. (VIII) The due date for filing GSTR-1 return is: (a) For Monthly return filers, by 11th of every month. (b) For Quarterly return filers under the QRMP scheme, by 13th of the month following every quarter. 2.2. FORM GSTR-2A containing details of all inward supplies: (I) Section 38 of the CGST Act, 2017, stipulates that the details of outward supplies furnished by the registered persons in GSTR-1 return and of such other supplies, containing the details of input tax credit, shall be made available electronically by an auto-generated statement through the common portal, to the recipients of such supplies. (II) Rule 60 of the CGST Rules, 2017 prescribes that the details of the inward supplies is required to be made available to the recipient in FORM GSTR-2A. (III) GSTR-2A is relevant for the recipient or buyer of goods and services and is a read only document. This document gets auto-populated once the corresponding supplier uploads the details in GSTR-1. In other words, GSTR-2A enables the recipient to verify the details uploaded by the supplier in GSTR 1. (IV) GSTR-2A contains the details of all inward supplies of goods and services i.e., purchases made from GST registered suppliers during a tax period. (V) Data filed in the Invoice Furnishing Facility (IFF) by the QRMP Taxpayer, also get auto-filled. (VI) Since GSTR-2A is a read-only return, no action can be taken in it. However, it is referred by the buyers to claim an accurate Input Tax Credit (ITC) for every financial year, across multiple tax periods. (VII) The data made available in GSTR-2A enables the recipient to accept, reject, modify or keep the invoices pending using the said details. In case any invoice is missing, the buyer can communicate with the seller to upload it in their GSTR-1 on a timely basis. (VIII) GSTR-2B was introduced w.e.f. July, 2020 on trial basis and has been statutorily provided w.e.f. 01.01.2021. (IX) Besides the details of outward supplies provided by the registered supplier in FORM GSTR-1, Rule 60 of CGST Rules, 2017, also provides as under (i) The details of invoices furnished in FORM GSTR-5 by the non-resident Taxpayer shall be made available to the recipient electronically in Part A of FORM GSTR-2A ; (ii) The details of invoices furnished by Input Service Distributor in his return in FORM GSTR-6 shall be made available to the recipient electronically in Part B of GSTR-2A; (iii) The details of TDS furnished by the deductor in FORM GSTR-7 shall be made available to the concerned person electronically in Part C of FORM GSTR-2A ; (iv) The details of the TCS furnished by an e-commerce operator in FORM GSTR-8 shall be made available to the concerned person in Part C of GSTR-2A. (v) The details of the IGST paid on the import of goods or goods brought in Domestic Tariff Area (DTA) from Special Economic Zone (SEZ) unit or a SEZ Developer, on a Bill of Entry, shall be made available in Part D of GSTR-2A. 2.3. FORM GSTR-2B containing details of all inward supplies : (I) Rule 60(7) of the CGST Rules, 2017 prescribes that an auto-generated statement containing the details of input tax credit shall be made available electronically through the common portal, to the registered Taxpayer in FORM GSTR-2B every month. (II) GSTR-2B is a static auto-drafted statement for regular taxpayers. It is available month wise and was introduced on the GST portal from the August 2020 tax period onwards. (III) ITC details covered in the return is from the date of filing GSTR-1 for the preceding month up to the date of filing GSTR-1 for the current month. (IV) The details of ITC in this return do not get altered for a particular tax period, even if the seller makes revisions. Hence, the taxpayers can refer to the ITC appearing in this return for eligible ITC claims in GSTR-3B for a tax period. (V) The return is made available to the registered Taxpayer on the 12th of every month, giving sufficient time before filing GSTR-3B, where the ITC is declared. (VI) The GSTR-2B provides the action to be taken against every invoice reported, such as, to be reversed, ineligible, subject to reverse charge, references to the table numbers in GSTR-3B. (VII) ITC cannot be claimed if it is restricted in GSTR-2B. 2.4. GSTR-3B return Details of outward supplies, inward supplies, tax liability, tax paid: (I) Section 39(1) of the CGST Act, 2017 states that every registered person (other than an Input Service Distributor or a non-resident taxable person or a person paying tax under Composition Scheme or a person deducting tax at source or a person collecting tax at source) is required to furnish a return electronically through the common portal, consisting details of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars. (II) Rule 61 of the CGST Rules, 2017 prescribes the manner in which the details are to be provided in FORM GSTR-3B. (III) GSTR-3B is a monthly self-declaration to be filed, for furnishing summarised details of all outward supplies made, inward supplies received, input tax credit claimed, tax liability ascertained and taxes paid. (IV) Proviso to Section 39(1) of CGST Act, 2017 read with Rule 61(1)(ii) of the CGST Rules, 2017 prescribes filing of return in FORM GSTR-3B on Quarterly basis for taxable persons with turnover of less than Rs. 5 Crore during the last and current financial year and who have opted for the QRMP Scheme. (V) Facility to avail the QRMP Scheme on the common portal would be available throughout the year. The facility for opting out of the QRMP Scheme for a quarter is also available in the prescribed manner. (CBIC Circular No. 143/13/2020-GST dated 10.11.2020). (VI) GSTR-3B is to be filed mandatorily by all normal Taxpayers registered under GST. (VII) Taxpayers registered under the Composition Scheme, as Input service distributors, as Non-resident suppliers of OIDAR service and as Non-resident taxable persons are not required to file return in FORM GSTR-3B , as separate FORMS of Return have been prescribed for these type of Taxpayers. (VIII) The sales and input tax credit details must be reconciled with GSTR-1 and GSTR-2B every tax period before filing GSTR-3B. Reconciliation is crucial to identify mismatches in data. (IX) A separate GSTR-3B must be filed for every GSTIN. (X) The filing frequency of GSTR-3B is as follows: (a) For Taxpayers with an aggregate turnover in the previous financial year of more than Rs. 5 Crore or have been otherwise eligible but still opted out of the QRMP scheme the filing frequency is Monthly, by 20th of the succeeding month. (b) For the taxpayers with aggregate turnover equal to or below Rs. 5 Crore, eligible and remain opted into the QRMP scheme, the due date is 22nd of the month following the quarter for X category of States and 24th of the month following the quarter for Y category of States X category States/UT - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. Y category States/UT- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi. (XI) The registered Taxpayer shall not be eligible for the QRMP Scheme of filing quarterly return, unless he has furnished the return for a complete tax period of preceding month in which he has opted for the said scheme. (Notification No. 84/2020-CT dated 10.11.2020) (XII) The liability of tax, interest and penalty, if any, as calculated in the return, must be paid on or before the date of filing GSTR-3B return, by debiting the tax payable in the Electronic Cash Ledger or Electronic Credit Ledger. The GSTR-3B for a particular period return cannot be filed without discharging the entire liability, as calculated in the return. (XIII) The registered Taxpayer under the QRMP Scheme is required to pay the tax due in each of the first two months of the quarter, by depositing the due amount in FORM GST PMT-06 , by the twenty fifth day of the month succeeding such month. While generating the challan, taxpayers should select Monthly payment for quarterly taxpayer as reason for generating the challan (CBIC Circular No. 143/ 13/2020-GST dated 10.11.2020). (XIV) The GSTR-3B return once filed cannot be revised. (XV) GSTR-3B must be compulsorily filed even in case of a zero liability for any tax period. (XVI) The late filing of GSTR-3B attracts a late fee and interest at 18% per annum. (XVII) In case the tax was paid within the due date but the GSTR-3B was filed after the deadline, both late fees and interest will apply. (XVIII) CBIC has issued a detailed Circular No. 26/26/2017-GST dated 29.12.2017 giving instructions to correct errors made in filing GSTR-3B. The error may be Liability under reported, Liability over reported, Liability wrongly reported, Input Tax Credit under reported, Input tax credit over reported, Input tax credit of wrong tax taken and Cash Ledger wrongly updated. The adjustment can be made only in return of next month, as there is no provision to amend the GSTR-3B return after filing. (XIX) As per Rule 67A of CGST Rules, 2017, Nil GSTR-3B return can be filed by the Taxpayer registered as Normal taxpayer/Casual taxpayer/SEZ Unit/ SEZ Developer through SMS, anytime on or after the 1st of the subsequent month for which the return is being filed for. (XX) The common portal does not allow filing of GSTR-1 and GSTR-3B returns for the subsequent period if these returns for the earlier period are not filed. (XXI) Detailed instruction on various aspects for filing the GSTR-3B return is provided in CBIC Circular No. 170/02/2022-GST dated 06.07.2022. 2.5. FORM GSTR-4 Annual Return to be filed by the Taxpayers paying tax under Composition Levy : (I) Taxpayer involved in intra-state trade and having turnover less than the stipulated limit, are only entitled to opt for payment of tax under Composition Levy scheme. The tax rate under the Composition Levy scheme is 1% of turnover for traders and manufacturers and 5% for restaurants. (II) Section 39(2) of the CGST Act, 2017 stipulates that a registered Taxpayer paying tax under the Composition Levy scheme in terms of the provisions of Section 10 ibid, shall furnish a return electronically in the prescribed manner for each financial year or part thereof, declaring the turnover in the State or Union territory, inward supplies of goods or services or both, import of services, supplies attracting reverse charge, tax payable, tax paid and other particulars. (III) The Composition Levy is a scheme in which Taxpayers dealing with goods and having a turnover up to Rs. 1.5 Crore can opt and pay taxes at a fixed rate on the turnover declared. The service providers too can avail a similar scheme as per CGST (Rate) Notification No. 02/2019 dated 07.03.2019, if their turnover is up to Rs. 50 Lakhs. (IV) As per Rule 62(1)(i) of the CGST Rules, 2017, the Taxpayer under the Composition Levy scheme is required to furnish a statement, every quarter of the year or part thereof declaring the details of payment of self-assessed tax in FORM GST CMP-08 , till the 18th day of the month succeeding such quarter. (V) As per Rule 62(1)(ii) of the CGST Rules, 2017, the Taxpayer under the Composition Levy scheme shall furnish the return in FORM GSTR-4 , by 30th April following the end of the financial year, electronically. It has replaced the erstwhile GSTR-9A (Annual Return) for the taxpayers under Composition Levy Scheme from F. Y. 2019-20 onwards. (VI) Prior to F. Y. 2019-20, this return had to be filed on a quarterly basis. Thereafter, a simple challan in FORM CMP-08 filed by 18th of the month succeeding every quarter replaced it. (VII) Annual return in Form GSTR-4 cannot be filed without filing Form CMP-08, for the applicable period/periods, of the relevant financial year. (VIII) Filing of GSTR-4 is mandatory and even a Nil return has to be filed mandatorily. Failure to file the return on or before the due date will attract Late Fees, as applicable. 2.6. FORM GSTR-5 Return for Non-Resident Taxpayer: (I) Non-resident Taxpayers are the suppliers who do not have a business establishment in India and have come for a short period to make supplies in India. (II) The registration issued to a Non-resident Taxpayer is temporary and is valid for the period specified in the application or 90 days from the effective date of registration, whichever is earlier. Such a person can make taxable supplies only after the issuance of the certificate of registration. (III) Section 39(5) of the CGST Act, 2017 states that every registered non-resident taxpayer shall furnish a return for every calendar month or part thereof electronically within thirteen days after the end of a calendar month or within seven days after the last day of the period of registration, whichever is earlier. (IV) Rule 63 of the CGST Rules, 2017 prescribes that the return is to be filed by registered Non-resident Taxpayer in FORM GSTR-5 , electronically through the common portal, which should include therein the details of outward supplies and inward supplies credit/debit notes, tax liability and taxes paid. The Non-resident Taxpayer should pay the tax, interest, penalty, fees or any other amount payable under the Act within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier. (V) The GSTR-5 return is required to be filed on or before 20th of the following month and within seven days after the last date of validity of the registration. Delay in filing the return attracts Late Fees. (VI) If GSTR-5 for a particular month is not filed then the return for the subsequent month cannot be filed. 2.7. GSTR-5A - Summary return of tax payable by Non-Resident Online Information and Database Access or Retrieval (OIDAR) Services provider : (I) Online Information and Database Access or Retrieval services (OIDAR) are primarily a category of services, provided by using the internet as a medium. These services are even received by the service recipient without having a physical interface with the service provider. (II) The taxes on services received by a registered Taxpayer are imposed through a reverse charge mechanism, i.e., the recipient of services is liable to pay GST. In respect of the OIDAR services received by unregistered persons or Government or Local Authority, the OIDAR service providers are liable to pay GST. (III) Section 39(1) of the CGST Act, 2017 read with Rule 64 of the CGST Rules, 2017 provides for filing of a monthly return in FORM GSTR-5A , by the Taxpayer providing Online Information and Database Access or Retrieval services, from a place outside India to a person, other than a registered Taxpayer, located in India. (IV) GSTR-5A is a summary return for reporting the outward taxable supplies and tax payable by OIDAR Service provider under GST. (V) The due date to file GSTR-5A is the 20th of the following month. Delay for non-filing of GSTR-5A return attracts interest, Late Fees and penalty, as applicable. (VI) If there are no transactions of supply of OIDAR services during a particular period even then filing of a Nil return is mandatory. Failure to file the Nil return attracts Late Fees. (VII) The OIDAR service providers located overseas can have their authorized representatives to make payment of tax and to file GSTR 5A return on their behalf as their agents. 2.8. GSTR-6 Return to be filed by an Input Service Distributor (ISD): (I) An Input Service Distributor (ISD) is a taxpayer who receives invoices for services used by its branches. (II) ISD distributes the Input Tax Credit (ITC) to their branches on a proportional basis by issuing ISD invoices. (III) Section 39(4) of CGST Act, 2017 provides that every Taxpayer registered as an Input Service Distributor shall furnish a return for every calendar month or part thereof, electronically, within thirteen days after the end of such month. (IV) Rule 65 of the CGST Rules, 2017 prescribes that the return is to be filed by ISD in FORM GSTR-6 , containing the details of tax invoices on which input tax credit has been received and those issued to their branches. (V) Most of the details in GSTR 6 are auto-populated from the details approved in GSTR-6A generated from the details provided by the suppliers of an ISD in their GSTR 1. (VI) The due date to file GSTR-6 is the 13th of succeeding month. GSTR 6 has to be filed by every ISD even if it is a Nil return. (VII) Failure to file GSTR-6 within the due date attracts late fees at the prescribed rates. (VIII) There is no provision for revising the GSTR 6 return. Any errors made in the return can be corrected while filing GSTR 6 of the following month. 2.9. GSTR-7 - Return to be filed by persons required to deduct Tax at source (TDS) under GST : (I) The provisions under GST provides for deduction of TDS (Tax Deducted at Source) at the time of making/crediting payment to suppliers towards the inward supplies received, at the prescribed rate, by the notified persons under GST. (II) Section 39(3) of the CGST Act, 2017 read with Rule 66 of the CGST Rules, 2017 stipulate that every registered taxpayer required to deduct tax at source (deductor) shall furnish a return in FORM GSTR-7 , electronically through the common portal, for the month in which such deductions have been made, within ten days after the end of such month. (III) The GSTR-7 return contains details of TDS deducted, the TDS liability payable and paid and TDS refund claimed, if any. (IV) The details furnished by the deductor in FORM GSTR-7 shall be made available electronically on the common portal to each of the deductee in FORM GSTR-7A (System generated TDS Certificate), for claiming the amount of tax deducted in his Electronic Cash Ledger. (V) GSTR-7 is required to be filed every month within 10 days after the end of a particular month. Late fees is applicable for the delay in filing the return. 2.10. GSTR-8 - Monthly return for e-commerce operators, required to collect tax at source (TCS) under GST : (I) Tax Collected at Source (TCS) is the tax collected by the e-commerce operator when a supplier supplies some goods or services through its portal and the payment for that supply is collected by the e-commerce operator. (II) On placing the order for a particular product/service, the actual supplier supplies the selected product/ service to the consumer but the price/consideration for the product/service is collected by the e-commerce operator from the consumer and passed on to the actual supplier after deducting the commission by the Operator. The e-commerce operator collects the tax at the prescribed rate from the supplier and deposited in the Government Account. (III) Section 39(1) of CGST Act, 2017 read with Rule 67 of the CGST Rules, 2017 stipulates that every e-commerce operator required to collect tax at source shall furnish a statement in FORM GSTR-8 , electronically on the common portal, containing details of supplies effected, the amount of tax collected and tax paid. (IV) The details furnished by the e-commerce operator in FORM GSTR-8 shall be made available electronically in Part C of FORM GSTR-2A , to each of the suppliers on the common portal, for claiming the amount of tax collected in his Electronic Cash Ledger. (V) GSTR-8 is a monthly return and the due date for filing the return for a particular month is 10th of the following month. Delay in filing the return attracts Late Fees at the applicable rate, besides the interest payable towards late deposit of tax amount into the Government account. (VI) GSTR-8 once filed, cannot be revised. Mistakes, if any, can be revised in the next month s return. 2.11. GSTR-9 Annual Return : (I) GSTR 9 is an annual return to be filed yearly by regular taxpayers registered under GST, including SEZ units and SEZ developers. The return consists of details of the outward supplies made, inward supplies received and their HSN codes, under different tax heads i.e. CGST, SGST IGST for the relevant financial year (II) Section 44 of the CGST Act, 2017 read with Rule 80 of the CGST Rules, 2017, outline the provisions for furnishing annual return. Section 44 of the CGST Act, 2017 stipulates the provisions of filing annual returns by every registered person, 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. Rule 80 of the CGST Rules, 2017 prescribes FORM GSTR-9 as the form of Annual Return for a registered Taxpayer. (III) Taxpayers who have opted for the Composition scheme, Casual taxable persons, Input Service Distributors, non-resident taxable persons and persons paying TDS under Section 51 of the CGST Act, 2017 and person collecting TCS under Section 52 ibid are not required to file the Annual Return. Further, to ease the compliance burden for small businesses, exemption is given from filing of GSTR-9 for businesses with turnover up to Rs 2 Crore from F. Y. 17-18 onwards. (IV) Filing of annual returns is also not applicable in the case of any department of the Central Government, 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 to audit the accounts of local authorities. (V) The Annual Return needs to be filed if the taxpayer was registered for even a single day in a particular financial year. (VI) If a Taxpayer has obtained multiple GST registrations, under the same PAN, whether in the same State or different States, he is required to file the Annual Return for each registration separately, where the GSTIN was registered as a normal taxpayer for some time during the financial year or for the whole of the financial year. (VII) GSTR-9 is a consolidation of all the monthly/quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed in the relevant year. This return is a complete document that summarises information on outward supplies made, inward supplies received, Input tax credits availed, and tax payments made during the financial year and helps in extensive reconciliation of data. (VIII) The common portal allows the Taxpayers to obtain a system-computed consolidated summary of GSTR-9, GSTR-1 and GSTR-3B. This summary is based on the monthly returns filed by the registered person and includes details like, the taxable value, liabilities paid through ITC and cash, ITC claims and reverse charge. GSTR-9 is auto-populated based on GSTR-1 3B and is for reference purpose only. It provides with an option to edit the auto-populated data with certain exceptions, so as to enable the Taxpayer to report the correct figures of liability in GSTR-9, which is matching with the accounts and other records. (IX) The Taxpayer can report additional liability that was not reported in GSTR-1 or GSTR-3B and pay such liability through FORM DRC-03. However, the Taxpayer is not allowed to avail additional ITC through GSTR-9. (X) The GSTR-9 return has to be filed electronically on the GST common portal by 31st December, following the end of the financial year. Delay in filing the Annual Return attracts Late Fees at the applicable rate. (XI) No revision of the GSTR-9 return filed is permissible. 2.12. GSTR-9C Self Certified Reconciliation Statement: (I) GSTR-9C is a self-certified reconciliation statement between the books of account and the GSTR-9 return to be filed by every registered Taxpayer under GST, whose turnover during a financial year exceeds the prescribed limit of Rs. 5 Crore. Besides the category of Taxpayers exempt from filing GSTR-9 Annual Return, all foreign companies which are in the airline business and compliant with the relevant provisions and rules of the Companies Act 2013, are exempted from the GSTR-9C requirement. (II) Rule 80(3) read with Notification No 49/2018-CT, dated 13.09.2018, substituted vide Notification No 74/2018-Central Tax dated 31.12.2018, has notified the FORM GSTR-9C under Section 44 of CGST Act, 2017, for filing a self-certified reconciliation statement by a registered taxpayer filing Annual Return in FORM GSTR-9 . For the financial year 2022-23, the Annual return forms have been notified vide Notification No. 38/2023-Central Tax dated 04.08.2023. (III) The certification by a Cost Accountant or Chartered Accountant has been done away vide Notification No. 56/2019-CT dated 14.11.2019 and self-certification has been introduced. (IV) GSTR-9C is to be filed along with the GSTR-9 and audited Financial Statement, by 31st December following the end of the financial year. Delay in filing GSTR-9C attracts general penalty under Section 125 of the CGST Act, 2017. (V) GSTR-9C is a self-certified reconciliation statement that reconciles the value of supplies declared in the return furnished for the financial year with the audited Annual Financial Statement and GSTR-9 return. In GSTR-9C a registered Taxpayer is required to reconcile turnover, tax paid, and ITC availed as per books of accounts with GSTR-9 and provide reasons for the difference. Differential tax, if any, has to be paid vide FORM GST DRC-03. (VI) GSTR-9C is to be filed for every GSTIN with one PAN, registered in different States or Union Territory. (VII) GSTR-9C acts as a base for the Proper Officer to verify the correctness of the GST returns filed by the taxpayers after a self-certification. 2.13. GSTR-9A Annual Return for Taxpayers under Composition Scheme : (I) GSTR-9A is the Annual Return and was filed once in a financial year by taxpayers opting for the Composition Scheme under Section 10 of CGST Act, 2017, for a specific Financial Year. (II) GSTR-9A is consolidation of all the Quarterly returns filed in FORM GSTR-4 or CMP-08 upto FY 2018-19 and included all the data furnished within the quarterly returns filed by the Composition taxpayers during a Financial Year. (III) GSTR-9A form has been scrapped with effect from F. Y. 2019-20 after being replaced by Annual Return in revised FORM GSTR-4. (IV) Filing of GSTR-9A was made optional for the Financial Years 2017-18 and 2018-19. 2.14. GSTR-9B Annual Return to be filed by e-commerce operator collecting tax at source (TCS) : (I) GSTR-9B is an annual return to be filed by every E-commerce operator who is required to collect tax at source as per Section 52 (5) of the CGST Act, 2017. (II) GSTR-9B contains the details of outward supplies of goods and services, returns if any, and the amount collected during the financial year. It summarises the details filed in the monthly return GSTR-8 to be filed by E-Commerce operators. (III) Section 44 of CGST Act, 2017 stipulates that every e-commerce operator required to collect tax at source shall furnish annual statement electronically through common portal, in FORM GSTR -9B , prescribed in Rule 80 of CGST Rules, 2017. (IV) However, the format of FORM GSTR-9B is yet to be released. 2.15. GSTR-10 Return to be filed by a taxpayer whose registration is cancelled or surrendered : (I) GSTR-10 is the Final Return to be filed by the registered taxpayers who have opted for the cancellation or surrender of the GST registration. (II) Section 45 of CGST Act, 2017 states that every registered person who is required to furnish a return under Section 39(1) and whose registration has been cancelled, shall furnish a final return in FORM GSTR-10 prescribed in Rule 81 of the CGST Rules, 2017, within three months of the date of cancellation or date of order of cancellation, whichever is later. (III) GSTR-10 is a statement of stocks held by the taxpayer, whose registration has been cancelled or ordered to be cancelled, on day immediately preceding the date from which cancellation is made effective. (IV) In case if invoices are not present for the declared stock of inputs and inputs contained in semi-finished or finished goods, then the amount must be estimated differently and must be certified by a practising Chartered Accountant or Cost Accountant and uploaded along with GSTR-10. (V) If GSTR-10 is not filed within the due date, a notice will be sent to the taxpayer. If the person still fails to file the Final Return then the proper officer will pass the final order for the cancellation and the amount of tax payable along with interest or penalty. 2.16. GSTR-11 - Return for persons having Unique Identity Number (UIN): (I) Unique Identity Number (UIN) is a special classification made for foreign diplomatic missions and embassies like, specialized agency of the United Nations Organization, Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries, who are not liable to taxes in Indian territory. (II) The purpose of issuing UIN is to claim refund of the tax collected from the organisation/person holding UIN. (III) Rule 82 of CGST Rules, 2017 stipulates that every person holding a Unique Identity Number and claiming refund of the taxes paid on his taxable inward supplies, shall furnish the details of such supplies, electronically on common portal, in FORM GSTR-11 , along with application for the refund claim in FORM GST RFD-10 . The Rule also provides that the person holding 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 in FORM GSTR-11. (IV) Deputy/Assistant Commissioner of Central Tax has been designated as proper officer for the purpose of specifying the details of inward supplies (Circular No. 3/3/2017-GST dated 05.07.2017). (V) GSTR-11 is required to be filed by 28th of the month following the month in which inward supply is received by the UIN holder. Thus GSTR-11 filing is not a monthly process, but a case-to-case basis filing, depending on supplies received by the UIN holders. (VI) The GSTR-11 return is auto populated based on GSTR-1/5 filed by the suppliers of goods and services to the UIN holders.