Nasscom Community

Request for GST Inputs: Returns for registered taxpayer and related returns

1 Mins read

Dear All.

Directorate General of Goods and Service Tax (Southern Region) has been entrusted to study and analyse GSTR Returns listed below:

  • GSTR-1: Details of outward supplies of goods or services (Rule 59(1))
  • GSTR -1A: Details of auto-drafted outward supplies(Rule 59(4))
  • GSTR-2: Details of Inward supplies of goods or services (Rule 60(1))
  • GSTR-2A: Details of auto-drafted inward supplies (Rule 60(1))
  • GSTR-3: Monthly Return (Rule 61(1))
  • GSTR-3B: Monthly return when period of furnishing is extended (Rule 61(5))
  • GSTR-9: Annual Return (Rule 80)
  • GSTR-9C: Reconciliation Statement (Rule 80(3))

The Terms of References of the study is as follows:

  • To analyse whether the IT modalities for the taxpayer implemented by GSTN are in line with provisions of CGST Act, 2017 and Rules
  • To analyse adequacy/deficiency/ make provision in GSTN system and to propose upgradation/ modification/ addition in light of suggestions provided by stakeholders.
  • To suggest modifications in returns, if any, including related changes in laws, rules and formats applicable.
  • To analyse the adequacy/deficiency in data in the existing returns and suggest addition/deletion, if any.

In this regard, we request you to send your suggestions/ feedback on the above before October 27, 2021  to in the following format: