DRAFT
GOODS AND SERVICES TAX - RETURN RULES, 20--
Note: Corresponding changes in the Model GST Law are being carried out separately. Comments , if any may kindly be given by 28th September, 2016.
Chapter-__:
RETURNS
1. Form and manner of furnishing details of outward supplies
(1) Every registered taxable person required to furnish the details:
(a) of outward supplies of goods and/or services effected during a tax period under sub-section (1) of section 25; and
(b) of outward supplies of goods and/or services effected during an earlier tax period under sub-section (2) of section 25
shall furnish such details in FORM GSTR-1 electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner.
(2) The details of outward supplies furnished by the supplier shall be made available electronically to each of the registered taxable persons (recipients) in Part A of FORM GSTR-2A through the Common Portal after the due date of filing of FORM GSTR-1.
(3) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under sub-section (1) of section 26 or FORM GSTR-4 under section 27 shall be made available to the supplier electronically in FORM GSTR-1A through the Common Portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished by the supplier shall stand amended to the extent of modifications accepted by him.
