Rule 61 of CGST Rules -Form and manner of submission of monthly return

(updated as on 15.11.2017)

(1) Every registered personother 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 taxunder 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 thecommon 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 basisof information furnished through FORM GSTR-1, FORM GSTR-2 and based on otherliabilities of preceding tax periods.
(3) Every registered person furnishing the return under sub-rule (1) shall, subject to theprovisions of section 49, discharge his liability towards tax, interest, penalty, fees or anyother amount payable under the Act or the provisions of this Chapter by debiting theelectronic cash ledger or electronic credit ledger and include the details in Part B of thereturn in FORM GSTR-3.
(4) A registered person, claiming refund of any balance in the electronic cash ledger inaccordance with the provisions of sub-section (6) of section 49, may claim such refund inPart B of the return in FORM GSTR-3 and such return shall be deemed to be anapplication filed under section 54.
[(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37and in FORM GSTR-2 under section 38 has been extended and the circumstances sowarrant, the Commissioner may, by notification, [specify the manner and conditions subjectto which the](Substituted for specify that vide Notification No. 22/2017 Central Tax dt 17.08.2017; w.e.f 01.07.2017) return shall be furnished in FORM GSTR-3B electronically through thecommon portal, either directly or through a Facilitation Centre notified by theCommissioner.
(6) Where a return in FORM GSTR-3B has been furnished, after the due date forfurnishing of details in FORM GSTR-2

(a) Part A of the return in FORM GSTR-3 shall be electronically generated on thebasis of information furnished through FORM GSTR-1, FORM GSTR-2 and basedon other liabilities of preceding tax periods and PART B of the said return shall beelectronically generated on the basis of the return in FORM GSTR-3B furnished inrespect of the tax period;

(b) the registered person shall modify Part B of the return in FORM GSTR-3 basedon the discrepancies, if any, between the return in FORM GSTR-3B and the returnin FORM GSTR-3 and discharge his tax and other liabilities, if any;

(c) where theamount of input tax credit in FORM GSTR-3 exceeds the amount of input tax creditin terms of FORM GSTR-3B, the additional amount shall be credited to theelectronic credit ledger of the registered person.](Inserted vide Notification No. 17/2017 Central Tax dt 27.07.2017; w.e.f 01.07.2017)

CHAPTER VIII

RETURNS

Chapter VIIIof CGST Rules, 2017 consists of twenty six rules relating to RETURNRULES under the GST regime. All this rules are available for your ready reference.
Rule 59 :Form and manner of furnishing details of outward supplies
Rule 60 :Form and manner of furnishing details of inward supplies
Rule 61 :Form and manner of submission of monthly return
Rule 62 :Form and manner of submission of quarterly return by the compositionsupplier
Rule 63 :Form and manner of submission of return by non-resident taxable person
Rule 64 :Form and manner of submission of return by persons providing onlineinformation and database access or retrieval services
Rule 65 :Form and manner of submission of return by an Input Service Distributor
Rule 66 :Form and manner of submission of return by a person required to deduct tax at source
Rule 67 : Form and manner of submission of statement of supplies through an e commerceoperator
Rule 68 :Notice to non-filers of returns
Rule 69 :Matching of claim of input tax credit
Rule 70 :Final acceptance of input tax credit and communication thereof
Rule 71 :Communication and rectification of discrepancy in claim of input tax credit andreversal of claim of input tax credit
Rule 72 :Claim of input tax credit on the same invoice more than once
Rule 73 :Matching of claim of reduction in the output tax liability
Rule 74 :Final acceptance of reduction in output tax liability and communication thereof
Rule 75 :Communication and rectification of discrepancy in reduction in output taxliability and reversal of claim of reduction
Rule 76 :Claim of reduction in output tax liability more than once
Rule 77 :Refund of interest paid on reclaim of reversals
Rule 78 :Matching of details furnished by the e-Commerce operator with the detailsfurnished by the supplier
Rule 79 :Communication and rectification of discrepancy in details furnished by the e commerce operator and the supplier
Rule 80 :Annual Return
Rule 81 :Final return
Rule 82 :Details of inward supplies of persons having Unique Identity Number
Rule 83 :Provisions relating to a goods and services tax practitioner
Rule 84 :Conditions for purposes of appearance

 
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Click here to download the CGST Rules as updated on 15th November, 2017