1. Introduction
1.1 During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Committee should also keep in view the Registration and Return requirements necessary for IGST Model. Accordingly, a Joint Committee, in consultation with the Government of India, was constituted on 7th April, 2014.
1.2 The Committee held its deliberations on 28th October, 2014, 12th November, 2014, 25th November, 2014, 22nd December, 2014, 2nd and 3rd February, 2015, 19th and 20th February, 2015, 16th and 17th April 2015,7th and 8th July,2015, 22ndand 23rd July, 2015 and 9th October, 2015. The list of the participants of the last meeting of the Committee held on 9th October, 2015 is appended. (Annexure-I)
1.3 A return is a statement of specified particulars relating to business activity undertaken by the taxable person during a prescribed period. A taxable person has a legal obligation:
(i) To declare his tax liability for a given period in the return;
(ii) Furnish details about the taxes paid in accordance with that return; and
(iii) File correct and complete return within stipulated time frame.
1.4 GST is a self-assessed destination based taxation system. The submission and processing of return is an important link between the taxpayer and tax administration as it is an important tool for:
(i) Compliance verification program of tax administration;
(ii) Providing necessary inputs for taking policy decision;
(iii) Management of audit and anti-evasion programs of tax administration;
(iv) Finalization of the tax liabilities of the taxpayer within stipulated period of limitation.
1.5 This document lists out the salient aspects of the process related to filing of GST returns.
1.6 There will be common e-return for CGST, SGST, IGST and Additional Tax.
Who needs to file Return in GST regime?
1.7 Every registered person is required to file a return for the prescribed tax period. A return needs to be filed even if there is no business activity (i.e. Nil Return) during the said tax period of return.
1.8 UN agencies etc. will have unique GST ID and will file return for the month (in simpler form) during which they make purchases. They would not be required to file regular return. They would submit their purchase statements (without purchase invoices) as per the periodicity prescribed for claim of refund. 6
1.9 Government entities / PSUs , etc. not dealing in GST supplies or persons exclusively dealing in exempted / Nil rated / non –GST goods or services would neither be required to obtain registration nor required to file returns under the GST law. However, State tax authorities may assign Departmental ID to such government departments/ PSUs / other persons. They will ask the suppliers to quote the Department ID in the supply invoices for all inter-State purchases being made to them. Such supplies will be at par with B2C supplies and will be governed by relevant provisions relating to B2C supplies.
