Rule 61 of CGST Rules 2017: Form and Manner of Submission of Monthly Return

Provisions under Rule 61 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Form and Manner of Submission of Monthly Return”, are as under:

CGST Rule 61: Form and Manner of Submission of Monthly Return (Chapter-VIII: Returns)

(1) Every registered person other 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 tax under 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 the common 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 basis of information furnished through FORM GSTR 1, FORM GSTR 2 and based on other liabilities of preceding tax periods.

(3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR 3.

(4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR 3 and such return shall be deemed to be an application filed under section 54.

(5) Where the time limit for furnishing of details in FORM GSTR 1 under section 37 and in FORM GSTR 2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR 3B, in lieu of FORM GSTR 3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.

(5) Where the time limit for furnishing of details in FORM GSTR 1 under section 37 and in FORM GSTR 2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that specify the manner and conditions subject to which the return shall be furnished in FORM GSTR 3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(5) Where the time limit for furnishing of details in FORM GSTR 1 under section 37 or in FORM GSTR 2 under section 38 has been extended, the return specified in sub-section (1) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR 3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that where a return in FORM GSTR 3B is required to be furnished by a person referred to in sub-rule (1) then such person shall not be required to furnish the return in FORM GSTR 3.

(6) Where a return in FORM GSTR 3B has been furnished, after the due date for furnishing of details in FORM GSTR 2:

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

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

(c) where the amount of input tax credit in FORM GSTR 3 exceeds the amount of input tax credit in terms of FORM GSTR 3B, the additional amount shall be credited to the electronic credit ledger of the registered person.

(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a nonresident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR 3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the twentieth day of the month succeeding such tax period:

Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR 3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:

Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR 3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.

CGST Rule 61: Form and Manner of Submission of Monthly Return furnishing of return (Chapter-VIII: Returns)

(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR 3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, as specified under,-

(i) sub-section (1) of section 39, for each month, or part thereof, on or before the twentieth day of the month succeeding such month:

(ii) proviso to sub-section (1) of section 39,for each quarter, or part thereof, for the class of registered persons mentioned in column (2) of the Table given below, on or before the date mentioned in the corresponding entry in column (3) of the said Table, namely:-

Table

(2) Every registered person required to furnish return, under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR 3B.

(3) Every registered person required to furnish return, every quarter, under clause (ii) of sub rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT 06, by the twenty fifth day of the month succeeding such month:

Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the due date for depositing the said amount in FORM GST PMT 06, for such class of taxable persons as may be specified therein:

Provided further that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commissioner:

Provided also that while making a deposit in FORM GST PMT 06, such a registered person may:

(a) for the first month of the quarter, take into account the balance in the electronic cash ledger.

(b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month.

(4) The amount deposited by the registered persons under sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR 3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR 3B for the said quarter has been filed.

Amendments History:

1. Sub-rule (5) substituted w.e.f. 01/07/2017 vide Central Tax Notification 17/2017 dt. 27/07/2017.

2. Sub-rule (6) inserted w.e.f. 01/07/2017 vide Central Tax Notification 17/2017 dt. 27/07/2017.

3. The text ‘specify that’ in sub-rule (5) substituted with the text ‘specify the manner and conditions subject to which the’ w.e.f. 01/07/2017 vide Central Tax Notification 22/2017 dt. 17/08/2017.

4. Sub rule (5) re-substituted w.e.f. 01/07/2017 vide Central Tax Notification 49/2019 dt. 09/10/2019.

5. Sub rule (6) omitted w.e.f. 01/07/2017 vide Central Tax Notification 49/2019 dt. 09/10/2019.

6. Sub-rule (6) was re-inserted vide Central Tax Notification 82/2020 dt. 10/11/2020.

7. CGST Rule 61 substituted w.e.f. 01/01/2021 vide Central Tax Notification 82/2020 dt. 10/11/2020.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.