Page 110 - GSTL_2nd April 2020_Vol 35_Part 1

12 GST LAW TIMES [ Vol. 35
Provided that no such rectification of any omission or incorrect particulars
shall be allowed after the due date for furnishing of return for the month of
September or second quarter following the end of the financial year, or the
actual date of furnishing of relevant annual return, whichever is earlier.
(10) A registered person shall not be allowed to furnish a return for a tax
period if the return for any of the previous tax periods has not been fur-
nished by him.”
Rule 61 of the CGST Rules, provides as follows :
“Rule 61. Form and manner of submission of monthly return. - (1)
Every registered person other than a person referred to in Section 14 of the
Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or an
Input Service Distributor or a non-resident taxable person or a person pay-
ing 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 electron-
ic 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.
(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 ex-
ceeds 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.”

GST LAW TIMES  2nd April 2020  174