Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020

The Central Board of Indirect Taxes and Customs has come up with various crucial amendments by introducing Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020, vide notification no. 82/2020- Central Tax dated 10

Form and manner of furnishing of return in Form GSTR-1

Rule 59 of the Central Goods and Services Tax Rules, 2017 deals with the form and manner of furnishing of details of outward supplies. The rule is entirely substituted and the new rule 59 shall be effective from 1

• Depending on the turnover of the taxable person, the return in Form GSTR-1 is to be filed monthly/ quarterly.
• The taxable person furnishing Form GSTR-3B on a quarterly basis can furnish details of outward supplies for the first two months of the quarter, maximum up to the cumulative value of INR 50 Lakhs in each of the months through Invoice Furnishing Facility (i.e., IFF). Such details can be furnished from the 1st day of the month succeeding such month till 13th day of the said month. The taxable person is required to furnish following details via Invoice Furnishing Facility-
  • Invoice-wise details of inter-state and intra-state sales/ supplies made to the registered taxable person; and
  • Debit and credit note issued during the relevant month.
• The taxable person, who has furnished details of the first two months of the quarter via Invoice Furnishing Facility, is not required to furnish the same in Form GSTR-1 for the said quarter.
• The taxable person is required to furnish the following details in Form GSTR-1-

Form and manner of determining details of inward supplies

Vide the Amendment rules, entire rule 60 is substituted. Notably, the new provisions of rule 60 will be effective from 1

• The details provided by the supplier in Form GSTR-1 and/or using Invoice Furnishing Facility shall be made available to be recipient in-
  • Form GSTR-2A (Part-A);
  • Form GSTR-4A; and
  • Form GSTR-6A.
• Details of invoices furnished by the non-resident taxable person in Form GSTR-5 shall be made available to the recipient in Form GSTR-2A (Part-A).
• Details of invoices furnished by the input service distributor (i.e., ISD) in Form GSTR-6 shall be made available to the recipient in Form GSTR-2A (Part-B).
• Details of TDS deducted by the deductor and furnished in Form GSTR-7 shall be made available to the recipient in Form GSTR-2A (Part-C).
• Details of TCS collected by the e-commerce operator and furnished in Form GSTR-8 shall be made available to the recipient in Form GSTR-2A (Part-C).
• Details of integrated tax which is paid on the import of goods or goods being brought in Domestic Tariff Area (i.e., DTA) from SEZ unit or SEZ developer on basis of the bill of entry will be made available in Form GSTR-2A (Part-D).
• Auto-drafted statement in Form GSTR-2B will consist of the following-
  • The details of outward supplies furnished by the supplier in Form GSTR-1 or Invoice Furnishing Facility;
  • The details of invoices furnished by the non-resident taxable person in Form GSTR-5;
  • The details of invoices furnished by the input service distributor in Form GSTR-6;
  • The details of integrated tax paid on imported goods or goods brought in DTA from SEZ units or SEZ developer via a bill of entry.

 The due date for furnishing monthly return in Form GSTR-3B

New sub-rule (5) is 61, accordingly, the due date for furnishing of the monthly return in Form GSTR-3B is tabulated hereunder-

Due date and payment of tax for the taxable person liable to furnish a quarterly return in Form GSTR-3B

The provisions of rule 61 will be substituted from 1

Payment of tax- The taxable person opting to furnish quarterly Form GSTR-3B is required to make payment of tax in the following manner-

• Payment of tax for the first two months of the respective quarter via From GST PMT-06 within 25th of the month succeeding each month; and
• Payment of tax for the last month of the respective quarter via filing return in Form GSTR-3B.