e-Nyaya Sarathi

You can track the status using the application/reference number on the portal.

As per PSGA guidelines.

Fee details are available on the portal.

Mutation is the process of updating ownership details in the land records after a property transfer, inheritance, or other legal changes.

Yes, you can submit a request online, along with the supporting documents.

Sale deed, gift deed, or inheritance proof; Death certificate (in case of inheritance); Identity proof; Existing land record details.

As per PSGA - 30 days.

It ensures your name is recorded as the legal owner in government land records, enabling you to sell, mortgage, or legally protect your property.

Tatima Shajra refers to an updated map showing the separate plots after land division. It also refers to the map of the land which is annexed with the Fard.

Aks Shajra means a detailed village map. This complete map copy shows all the village fields with their Khasra numbers and boundaries. It is also referred to as Latha.

Yes, you can submit a request online for a copy of Aks Latha / Masavi, along with the supporting documents.

Identity proof; Existing land record details.

As per PSGA - 10 days.

Aks Shajra is vital for identifying property lines, facilitating land ownership claims. Aks Tatima, on the other hand, focuses on the division of land plots, providing a record of how land has been subdivided and who owns which portions.

GST is a destination-based tax on the consumption of goods and services. It is levied at every stage, from manufacture to final consumption, with credit of taxes paid at earlier stages available as set-off. Only the value addition is taxed, and the burden falls on the final consumer.

The tax accrues to the authority that has jurisdiction over the place of consumption, also called the place of supply.

Central Taxes: Central Excise Duty, Duties of Excise (Medicinal & Toilet Preparations), Additional Duties of Excise (Goods of Special Importance & Textiles), Countervailing Duty (CVD), Special Additional Duty of Customs (SAD), Service Tax, Central Surcharges & Cesses (related to supply of goods/services).

State Taxes: State VAT, Central Sales Tax (CST), Luxury Tax, Entry Tax (all forms), Entertainment & Amusement Tax (except local body levy), Advertisement Tax, Purchase Tax, Taxes on lotteries, betting & gambling, State Surcharges & Cesses (related to supply of goods/services).

1. Taxes should be indirect, related to supply of goods/services.
2. They should be part of the supply chain (from manufacture/import to consumption).
3. Subsuming should allow free flow of input tax credit.
4. Non-supply related levies should be excluded.
5. Revenue fairness for both Union & States should be maintained.

Alcoholic liquor for human consumption (permanently excluded).
Petroleum products (petroleum crude, petrol, diesel, natural gas, ATF) – temporarily excluded (date of inclusion to be decided by GST Council).
Electricity (generation & distribution).
Sale/purchase of real estate.

Existing taxation (VAT & Central Excise) will continue for these items.

Tobacco and its products are subject to GST. Additionally, the Centre can levy Central Excise Duty on them.

A Dual GST system:
- CGST – levied by Centre on intra-state supply
- SGST/UTGST – levied by States/UTs on intra-state supply
- IGST – levied by Centre on inter-state supply

India’s federal system assigns both Centre & States the power to levy taxes. Dual GST ensures fiscal federalism and resource mobilization for both.

Centre: CGST & IGST.
States/UTs: SGST / UTGST.

Earlier, fiscal powers of Centre & States were separate (Centre taxed manufacture/services, States taxed sales). GST required both to tax supply simultaneously. Hence, 101st Constitutional Amendment Act, 2016 introduced Article 246A, empowering both Centre & States to levy GST.

Both are levied simultaneously on the same value.
- CGST credit can only be used for CGST liability.
- SGST credit can only be used for SGST liability.

Example: If steel worth ₹100 is sold in UP, and CGST = 10%, SGST = 10% → Final invoice = ₹100 + ₹10 + ₹10 = ₹120. CGST goes to Centre, SGST to UP Government.

Removes cascading of taxes → lowers overall tax burden.
Creates a common national market.
Makes Indian goods more competitive globally.
Expands tax base & improves compliance.
Transparent & easier administration.
Boosts economic growth.

IGST is levied by the Centre on inter-state supply of goods and services (Article 269A). The revenue is shared between Union & States as per GST Council recommendations.

Rates are jointly decided by the Centre & States, based on GST Council’s recommendation, and notified accordingly.

Information return is based on verifying compliance levels of registered persons through information procured from independent third-party sources. Section 150 of CGST/SGST Act mandates various authorities to furnish information returns regarding registrations, tax payments, bank transactions, electricity consumption, property transactions etc. Failure to furnish may attract penalty as per Section 123.

As per Section 153 of CGST/SGST Act, the department may take assistance from experts during scrutiny, inquiry, or investigation to understand complex accounting software.

Yes, Section 34 allows the supplier to issue a credit note when goods are returned. It must be declared in returns not later than September following the end of the year or the date of filing the annual return, whichever is earlier. The supplier’s claim for reduction in tax liability must match the recipient’s reduction in ITC claim to be accepted.

As per Section 171 of CGST/SGST Act, any reduction in tax rate or benefit of ITC must be passed on to the recipient by way of commensurate price reduction. The National Anti-Profiteering Authority (NAPA) is empowered to investigate, order reduction in prices, cancel registration, impose penalties, or refund amounts with interest.

Goods manufactured but not cleared before 01.07.2017 were exempted from Central Excise duty vide Notification 12/2017-CE dated 30.06.2017. GST will be applicable when such goods are cleared after 01.07.2017.

Yes. As per Section 6(1) of CGST Act, 2017, SGST/UTGST officers are authorised to act as proper officers under CGST/IGST and vice versa. Notifications 39/2017-Central Tax and 11/2017-Integrated Tax (both dated 13/10/2017) provide cross-empowerment for processing and granting refunds.

Article 246A of the Constitution (101st Amendment, 2016) gives concurrent powers to Parliament and State Legislatures to make GST laws. However, Parliament has exclusive power to legislate for inter-State trade (IGST) under Article 246A(2) read with Article 269A.

The taxable event under GST is the supply of goods or services or both. CGST and SGST/UTGST apply on intra-State supplies, while IGST applies on inter-State supplies.

Yes, but only those specified in Schedule I of CGST/SGST Act, e.g., supplies to related persons or principal to job worker beyond time limits. These are deemed supplies.

No. Services of charitable activities by entities registered under Section 12AA of Income Tax Act, 1961 are exempt as per Notification 12/2017-Central Tax (Rate) dated 28.06.2017.

The Central or State Government, on recommendations of the GST Council, can notify whether an activity is to be treated as supply of goods, services, or neither.

Composite supply: naturally bundled supplies made together in the ordinary course of business, where one is principal supply (e.g., TV + warranty). Mixed supply: combination of individual supplies offered for a single price, which can ordinarily be supplied separately (e.g., fridge + bottles).

Composite supply is treated as supply of the principal supply. Mixed supply is treated as the supply with the highest applicable tax rate.

All supplies are taxable except alcoholic liquor for human consumption. Petroleum crude, diesel, petrol, natural gas, and ATF will be brought under GST from a date notified by the Government on GST Council’s recommendation.

Reverse charge means liability to pay tax is on the recipient of supply instead of the supplier, for specified goods/services.

No. It applies to both goods and services as notified by Government. It also applies to supplies received from unregistered persons (kept in abeyance till 31.03.2018).

The recipient (registered person) is liable to pay GST under reverse charge on supplies from unregistered persons. However, this provision has been suspended till 31.03.2018.

Yes, electronic commerce operators are liable for specified services (e.g., passenger transport, accommodation, housekeeping) as per Notifications 17/2017-CT(Rate) and 14/2017-IGST(Rate), both dated 28.06.2017.

Rs. 1 Crore aggregate turnover in the preceding financial year (Rs. 75 lakh for 9 special category states).

Traders: 1% (0.5% CGST + 0.5% SGST), Manufacturers: 2% (1% + 1%), Restaurants: 5% (2.5% + 2.5%).

No. The option lapses from the day turnover exceeds Rs. 1 Crore.

Yes, the ISD registration is for one office of the taxpayer which will be different from the normal registration.

Yes. Different offices of a taxpayer can apply for ISD registration.

The transferee or successor shall be liable to be registered from the date of transfer or succession and must obtain a fresh registration (Section 22(3)).

No, GSTN shall migrate all such assessees/dealers to GSTN and issue provisional registration certificates, which after verification within six months will be converted to final registration. Failure to submit required documents may result in cancellation. Service tax assessees with centralized registration must apply afresh in respective states.

No, a job worker must register only when turnover exceeds the prescribed threshold of 20/10 Lakhs.

Yes, only if the job worker is registered, or the principal declares the job worker’s place of business as an additional place of business.

Yes, the principal place of business and additional places must be declared as per sections 2(89) and 2(85) of CGST/SGST Act.

Yes. Facilities include: GST Practitioners who assist in filing registration/returns (responsibility of correctness rests with taxpayer), and Facilitation Centres which digitize and upload forms on behalf of the taxpayer.

Yes. Taxpayers can sign via e-sign using Aadhaar or DSC. Companies/LLPs must sign using DSC. Only level 2 and 3 DSC certificates are accepted.

If documents are in order, authorities must respond within 3 working days. Any deficiency must be rectified within 7 days. Thereafter, approval or rejection must be communicated within 7 days. If no response, registration is automatically generated.

Applicant must respond to queries within 7 days of receipt. Tax authorities will respond to additional documents or clarifications within 7 working days.

If registration is refused, reasons will be communicated through a speaking order. Applicant can appeal. Rejection by one authority is deemed rejection by the other (CGST/SGST/UTGST).

Yes, grant or rejection will be communicated via e-mail and SMS. Jurisdictional details are also provided.

Yes, once registration is granted, the certificate can be downloaded from the GST common portal.

Yes, only if cancellation was suo moto by the officer. Application for revocation must be made within 30 days. Officer may approve or reject within 30 days.

Yes, as per Section 29(5), the registered person must pay tax or debit input tax credit of stock, semi-finished, finished goods, or capital goods as applicable.

Casual taxable person: occasional transactions in a state/UT with no fixed place of business, PAN required, normal returns (GSTR-1,2,3), can claim all ITC. Non-resident: occasional supply but no residence in India, may take casual registration if PAN, separate form (GSTR-5), ITC only on imports.

The taxable event is the supply of goods or services or both for consideration in the course or furtherance of business. Existing indirect tax events are subsumed under supply.

Supply includes sale, transfer, barter, exchange, license, rental, lease, disposal for consideration, import of services, and certain supplies without consideration.

A taxable supply is a supply of goods or services or both that is chargeable to GST under the Act.

1) Activity involves supply of goods/services; 2) Supply is for consideration unless exempted; 3) Supply is in course/furtherance of business; 4) Supply is in taxable territory; 5) Supply is taxable; 6) Supply is made by a taxable person.

Following four conditions must be satisfied by the registered taxable person: (a) Possession of tax invoice/debit note/other prescribed documents; (b) Receipt of goods/services; (c) Supplier has paid the tax to government; (d) Return furnished under section 39.

The registered person is entitled to credit only upon receipt of the last lot or installment.

Yes, the recipient can take ITC, but must pay the consideration with tax within 180 days from the invoice date. Not applicable for reverse charge supplies.

The ITC amount will be added to output tax liability and interest will be payable. ITC can be reclaimed after payment of consideration and tax.

It is deemed that the registered person has received the goods. ITC is available to the person on whose order goods are delivered.

ITC cannot be taken after due date for furnishing return under section 39 for the month of September following the end of financial year, or filing of annual return, whichever is earlier. Upper limit is 20th October of next FY or date of annual return filing, whichever is earlier.

No, ITC shall not be allowed on tax component where depreciation has been claimed.

Yes, except certain items excluded by law (personal consumption, immovable property, telecom towers, pipelines outside factory, taxes due to evasion).

No, unless the person is engaged in transport of passengers/goods or training on motor vehicles.

No, ITC cannot be claimed for lost, stolen, destroyed, written off goods, or gifts/free samples.

No, except for plant and machinery; land and building do not qualify.

Newly registered persons can take ITC on inputs in stock, semi-finished or finished goods held on day immediately preceding registration. If registration applied within 30 days of liability, ITC can be taken on inputs held on day preceding liability.

Eligible for ITC on inputs held in stock as on 31st July, 2017.

Person obtaining voluntary registration can take ITC on inputs in stock, semi-finished, and finished goods held on day immediately preceding registration.

Registered person can transfer unutilized ITC to new entity if provision exists for transfer of liabilities.

ITC is allowed only on portion attributable to taxable supplies; manner of calculation is provided in CGST Rules.

No, zero-rated supplies are treated as taxable for ITC purposes; IGST allows ITC even if supply is exempt.

Zero-rated supplies.

ITC is allowed only for portion attributable to business use; calculation method provided in rules.

ITC can be availed on inputs in stock, semi-finished, finished goods, and capital goods (reduced by prescribed percentage) on day preceding date of ceasing composition. Calculation method in CGST Rules.

Banking companies or financial institutions, including NBFCs, can avail proportionate credit or 50% of eligible ITC for specified services.

Eligible for ITC on inputs in stock, semi-finished, finished goods, and capital goods (reduced per ITC rules) as on 30th July, 2017. Capital goods ITC reduced 5% per quarter from invoice receipt date.

Eligible for ITC on inputs in stock, semi-finished, and finished goods as on 21st July, 2017. Invoices must not be older than 1 year. No ITC on capital goods.

Registered person must pay ITC amount on stocks and inputs in semi-finished/finished goods held immediately preceding option/exemption date. For capital goods, ITC is computed pro-rata based on remaining useful life in months. Payment via electronic credit/cash ledger; any remaining credit lapses.

All proceedings in respect of the said tax shall be deemed concluded. {Sec.74(11)}

Section 75(10) provides for deemed conclusion of adjudication proceedings if order is not issued within prescribed time.

Mandatory payment of tax collected to Government. Proper officer may issue SCN for recovery and levy penalty equal to such amount. {Sec.76(1&2)}

SCN may be issued and order passed following principles of natural justice within one year of notice issue. {Sec.76(2-6)}

No time limit. Notice can be issued on detection of such cases.

Proper officer may recover dues via: (a) deduction from amounts payable by tax authorities, (b) detaining/selling goods, (c) recovery from others holding money, (d) distraining movable/immovable property, (e) via Collector, (f) via Magistrate, (g) enforcing bond/instrument, (h) CGST/SGST arrears recovery. {Sec.79(1-4)}

Commissioner/Chief Commissioner may allow monthly installments (max 24) with interest under Sec.50. Default in any installment leads to entire balance becoming payable. {Sec.80}

Notice of demand served only for enhanced dues. Recovery for previously confirmed amount continues from existing stage. {Sec.84(a)}

Transferee shall be jointly and severally liable for tax, interest, or penalty due up to transfer time. {Sec.85(1)}

Liquidator must inform Commissioner within 30 days; Commissioner may notify amount to recover within 3 months. {Sec.88(1,2)}

Directors jointly and severally liable for unpaid dues unless they prove non-recovery is not due to gross neglect/misfeasance. {Sec.88(3),89}

Partners jointly and severally liable. Liability of retiring partner continues until Commissioner receives intimation. {Sec.90}

Tax, interest, or penalty shall be levied and recoverable from guardian/trustee/agent. {Sec.91}

Tax, interest, or penalty levied and recoverable from Court of Wards/Administrator/Official Trustee/Receiver or Manager. {Sec.92}

Any person aggrieved by order/decision under GST has right to appeal to Appellate Authority under Sec.107. Some orders under Sec.121 are not appealable.

Aggrieved person: 3 months from communication of order/decision. Revenue: 6 months to complete review and file appeal.

Yes, up to one month beyond prescribed period if sufficient cause exists. {Sec.107(4)}

Yes, if omission was not willful or unreasonable.

Copy of order communicated to appellant, respondent, adjudicating authority, and jurisdictional Commissioner of CGST & SGST/UTGST.

Full amount admitted by appellant plus 10% of remaining disputed tax, interest, fee, fine, or penalty.

No.

Recovery of balance amount is deemed stayed on making pre-deposit as above. {Sec.107(7)}

a) Making a supply without issuing invoice or issuing false/incorrect invoice; b) Issuing invoice without making supply; c) Not paying tax collected for >3 months; d) Availing/utilizing ITC without actual receipt; e) Obtaining fraudulent refund; f) Evades tax, fraudulently avails ITC or obtains refund not covered under a-e; g) Furnishing false info or fake accounts/documents; h) Obstructing any official; i) Dealing with goods liable to confiscation; j) Receiving/dealing with services in contravention; k) Tampering/destroying evidence; l) Failing to supply info or supplying false info; m) Attempting/abetting offences a-l.

Section 132(1): Tax evaded >5 Cr or repeat offender: 5 yrs + fine; Tax 2-5 Cr: 3 yrs + fine; Tax 1-2 Cr: 1 yr + fine; False records/obstructing officer/tampering records: 6 months.

Evasion <5 Cr: non-cognizable & bailable; Evasion >5 Cr: cognizable & non-bailable. {Sec.132(4,5)}

Yes, no prosecution without prior sanction of designated authority.

Yes, Section 135 presumes culpable mental state if offence cannot be committed without it.

Intentional act, understood and controllable, not coerced, overcoming hurdles, believes act is contrary to law.

Yes, Sec.137: persons in-charge along with company liable if offence committed with consent/connivance or due to negligence.

Section 320 CrPC: to forbear from prosecution for consideration or private motive.

Yes, Sec.138: any offence except repeated major offences or offences under other laws. Compounding only after tax, interest, penalty paid.

Lower limit: greater of 50% tax or Rs.10,000; Upper limit: greater of 150% tax or Rs.30,000.

Sec.138(3): On payment, no further proceedings under Act; criminal proceedings already initiated stand abated.

"Integrated Goods and Services Tax" levied on supply of goods/services in inter-State trade/commerce.

Supply where location of supplier and place of supply are in different States or UTs, including imports, supplies to SEZ, or not intra-state supply. {Sec.7 IGST Act}

IGST levied by Centre, broadly CGST+SGST. Inter-State seller pays IGST after adjusting available credits. Exporting State transfers SGST credit to Centre. Importing dealer claims IGST credit to discharge liability. Centre transfers credit to importing State.

25 sections in 9 Chapters; rules for determination of place of supply; goods movement: location at delivery; goods assembled/installed: location of installation; goods on board: location taken on board; service supply: domestic/international rules; provisions for online service provider outside India.

Maintains uninterrupted ITC chain; no upfront tax/fund blockage; no refund claim in exporting State; self-monitoring; tax neutrality; simple accounting; facilitates B2B & B2C transactions.

All imports/exports deemed inter-state supplies; IGST levied on imports per Customs Tariff Act; IGST on exports zero-rated; exporter can export under bond & claim ITC refund or pay IGST & claim refund. {Sec.5 IGST Act}

Such ITC shall not be credited to the electronic credit ledger. However, an equivalent amount shall be refunded under the existing law once substantiated as per Rule 12 of CST (Registration and Turnover) Rules, 1957.

Yes, credit is admissible in 2017-18 if it was admissible as CENVAT credit under existing law and is also admissible under CGST - Section 140(2).

Credit can be claimed only if it was admissible under existing law. Since it was not available earlier, it cannot be claimed under GST – Proviso to Section 140(2) SGST Act.

Recovery will be done as arrears of tax under GST unless already recovered under existing law.

A manufacturer with turnover Rs.60 lakh enjoying SSI exemption under existing law must register under GST (Section 22). A trader below VAT threshold but selling through e-commerce must register under GST (Section 24).

Yes, input tax credit on stock held is allowed under Section 140(3).

No, it cannot be carried forward – Section 140(1).

Yes, if goods are taxable under GST and buyer is registered. Refund under CST if buyer unregistered and goods returned within 6 months (extended 2 months) – Section 142(1).

No tax payable if sent before appointed day, returned within 6 months (or 2 months extension), and details declared – Sections 141(1,2,4).

Input tax credit availed by manufacturer becomes payable if goods not returned within 6 months (or 2 months extension) – Section 141.

Yes, with tax payment in India or without tax for exports within 6 months (or 2 months extension) – Section 141(3).

No GST if removed before appointed day and returned within 6 months (or 2 months extension) – Section 141(3).

Extension not automatic; may be granted by Commissioner on sufficient cause.

Within 30 days of revision; reduction allowed only if recipient reduces ITC accordingly – Section 142(2).

Pending refund claims disposed as per existing law – Section 142(3).

Disposed under existing law; admissible credit refunded as per existing law; recoverable amounts recovered as GST arrears – Sections 142(6,7).

Refund made as per existing law. If decision against assessee, recovery as GST arrears – Sections 142(6,7).

Refund in cash as per existing law – Section 142(9)(b).

GST payable – Section 142(10) CGST Act.

No, GST not payable to the extent tax levied under existing law – Section 142(11).

Refund not made in cash under GST – Section 142(8)(b) CGST Act.

Yes, irrespective of invoice date – Section 140(7) CGST Act.

No TDS under GST in such case.

Yes, if goods are taxable and returned after 6 months (or 2 months extension) – Section 142(12).

Not if dealing only in exempted goods or turnover below Rs. 20 lakhs (Rs. 10 lakhs in special category states), unless making inter-State supplies.

Tax Deducted at Source, under section 51, for Government/undertakings/other notified entities for contractual payments > Rs. 2.5 Lakhs, deduct tax while making payments.

180 days from order receipt, High Court can condone further delay on sufficient cause.

(a) Classification of goods/services; (b) Applicability of notifications; (c) Time and value of supply; (d) Admissibility of input tax credit; (e) Liability to pay tax; (f) Registration requirement; (g) Whether activity results in supply.

To provide certainty in tax liability, attract FDI, reduce litigation, and ensure clarity for proposed activities, enhance compliance, reduce disputes.

Drawback under Section 74 of the Customs Act, 1962 is available for duties paid at the time of importation. So, drawback of all duties paid on the importation of goods (including IGST/CVD and Compensation Cess) will be admissible as per the rates prescribed in this regard subject to fulfilment of other conditions.

Refund of unutilised Input Tax Credit is allowed under Section 54(3) of the CGST Act, subject to conditions. For export of goods, the refund is filed after export manifests are filed in the case of exports by sea or air, and after the shipping bill is filed in the case of land exports.

Any interest/ delayed payment charges charged for delay in payment of brokerage amount/ settlement obligations/ margin trading facility shall not be leviable to GST. Since settlement obligations/ margin trading facilities are transactions which are in the nature of extending loans or advances and are covered by entry No. 27 of notification No.12/2017- Central Tax (Rate) dated 28th June, 2017.

The rate for commercial apartments is 12% with ITC, unless part of a residential real estate project (RREP) where residential carpet area is >85%, then treated as residential.

18% with ITC, but exempt if contribution up to Rs. 7,500 per month per member and RWA turnover < Rs. 20 lakhs.

Yes, if goods are not transported or are not transported as per the details furnished, it can be cancelled within 24 hours of generation.

TCS is to be collected while making payment to the supplier, either by the operator or by the supplier.

Yes. In terms of Rule 137 of the CGST Rules, 2017, the Anti-profiteering Authority shall cease to exist after the expiry of two years from the date on which the Chairman of the Authority enters upon his office unless the GST Council recommends otherwise.

GSPs offer optional additional channels for GST functions, e.g., converting invoice formats趟
to GST-compliant, reconciling data, role-based access for branches, unified view for multi-State companies, and GST compliance for professionals. All functions can be performed at GST portal.

With effect from 1st July 2017, applications for fixation of brand rate shall be filed with the Commissioner of Customs having jurisdiction over place of export of goods i.e the port/Airport/ICD etc. where Shipping Bill was filed. This shall be applicable even for exports made prior to 1st July 2017 for which application is yet to be filed. In case exports are from multiple places, application shall be filed with the Commissioner of Customs having jurisdiction over any one of the places of-na
of export of goods.

For the purpose of determining the threshold of the gross amount of Rs.45.00 lakh for affordable residential apartments, all the charges or amounts charged by the promoter from the buyer of the apartments shall form part of the gross amount charged. Clause xvi, sub-clause (a)(ii)(C) of paragraph 4 of notification No. 11/2017-CT® dated 28.06.2017, refers. “C. Any other amount charged by the promoter from the buyer of the apartment including preferential location charges, development charges, parking charges, common facility charges etc.” However the value shall not include stamp duty payable to the statutory authority, maintenance charges / deposits for maintenance of apartment or maintenance of common infrastructure.

No, you need to input all invoice details in Form GSTR-1 in the tax period in which their date falls. You can also upload invoices in real time or at any time during the tax period and avoid last minute rush.

Taxpayers who have opted for the composition scheme need to file Form GSTR-9 for the period during which they were registered as a normal taxpayer.

Taxpayer who have opted out from the composition scheme during the relevant financial year is required to file Form GSTR-9 for the period they paid the tax at normal rates.

Pre-conditions for filing of Form GSTR-9 are not specified in the provided content.

Nil Form GSTR-9 can be filed for the Financial year, if you have: - (Specific conditions not detailed in the provided content).

Navigate to Services > Returns > Annual Return to file Form GSTR-9.

Yes. Form GSTR-9 return can be filed through offline tool.

The due date for filing Form GSTR-9 for a particular financial year is 31st December of subsequent financial year or as extended by Government through notification from time to time.

Yes, date of filing of Form GSTR-9 can be extended by Government through notification.

Form GSTR-9 return is required to be filed at GSTIN level i.e. for each registration. If taxpayer has obtained multiple GST registrations, under the same PAN, whether in the same State or different States, he/she is required to file Form GSTR-9 for each registration separately, where ever applicable.

'Aggregate Turnover' means aggregate value of all taxable supplies, exempt supplies, export of goods/services and inter-State supplies of a person having the same PAN and it excludes taxes if any charged under the CGST Act, SGST Act and the IGST Act, as the case may be. 'Turnover in State' means aggregate value of all taxable supplies and exempt supplies made within a State by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State by the said taxable person but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Late fee of Rs. 200 per day (Rs. 100 CGST + Rs. 100 SGST), maximum 0.50% of turnover in the State/UT.

No, Form GSTR-9 once filed cannot be revised.

Values are auto-populated from filed Form GSTR-3B and Form GSTR-1 for the financial year.

You can edit the auto-populated values in Form GSTR-9 before filing, but ensure consistency with amended returns if any.

No, but if turnover exceeds Rs. 5 crore, Form GSTR-9C (reconciliation statement) is required.

Basic details like FY, GSTIN, legal name, trade name.

Details of outward and inward supplies made during the financial year.

Details of ITC availed during the financial year.

Details of tax paid as declared in returns filed during the financial year.

Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY whichever is earlier.

Other Information like demands and refunds, HSN summary, etc.

Through DRC-03 for any short payment identified.

No, Form GSTR-9 is for reporting only; ITC must be claimed in monthly returns.

From Form GSTR-1.

From Form GSTR-1 for non-taxable supplies.

From Form GSTR-3B for ITC availed.

From Form GSTR-3B for ITC reversed.

From Form GSTR-2A and Form GSTR-3B for ITC reconciliation.

From Form GSTR-3B for tax paid.

From subsequent returns for previous FY transactions.

From Form GSTR-3B for ITC reversed in next FY.

From Form GSTR-3B for ITC claimed in next FY.

From demands/refunds during the year.

From refunds claimed, sanctioned, rejected.

From supplies received from composition taxpayers, deemed supplies, goods sent on approval.

HSN wise summary of outward and inward supplies.

Late fee payable and paid.

Online on GST Portal with DSC or EVC.

Yes, if errors during filing, download JSON error file to correct.

Yes, preview option available.

Filing is optional for FY 2020-21 onwards if turnover below Rs. 2 crore.

File separate Form GSTR-9 for each GSTIN.

No, casual taxable persons are not required to file Form GSTR-9.

No, non-resident taxable persons are not required to file Form GSTR-9.

Invoice Management System (IMS) is a facility in GST system, where the invoices/records saved/filed by the supplier in GSTR-1/1A/IFF, can be accepted, rejected, or kept pending by recipients in order to correctly avail ITC.

IMS can be accessed using below path on GST Portal: Dashboard > Services > Returns > Invoice Management System (IMS) Dashboard.

IMS will be launched on the GST Portal from 1st October 2024 and shall be available to the taxpayers for taking actions on the received invoices/records from 14th October 2024 onwards.

All the saved or filed original invoices/records and their amendments by suppliers through GSTR-1/1A/IFF will be available to the recipient for taking actions in IMS. However, the documents where ITC is not eligible either due to: i. POS rule or ii. Section 16(4) of the CGST Act, will not appear on IMS and will directly go to ‘ITC Not Available’ section of GSTR-2B.

All the accepted/rejected records belonging to a particular GSTR-2B period will be removed from IMS on filing of GSTR-3B for that particular period. Only the pending record and the invoices/records belongs to future tax period shall remain in IMS.

The documents will be available in IMS as soon as they are saved by the supplier in their corresponding GSTR-1/1A/IFF.

As soon as a supplier/taxpayer saves an Invoice/records in GSTR-1/1A/IFF, it is shown and is available to the recipient taxpayer in IMS for taking actions.

Below records will not be part of IMS but will directly flow to GSTR-2B: 1. Document flowing from the following forms: • GSTR 5 • GSTR 6 2. ICEGATE documents 3. RCM records 4. Document where ITC is ineligible due to: • POS rules • Section 16(4) of CGST Act 5. Documents where ITC to be reversed on account of Rule 37A.

Taxpayers registered as normal taxpayers (including SEZ unit/Developer) and casual taxpayers will be able to access IMS functionality.

Below actions are allowed to take in IMS: i. Accept ii. Reject iii. Pending. Note: By default all the records will flow into “No Action” category and records with “No Action” will be deemed accepted at the time of GSTR-2B generation.

Yes, for the following 4 scenarios, pending action would not be available: - A. Original Credit note B. Upward amendment of the credit note irrespective of the action taken by recipient on the original credit note C. Downward amendment of the credit note if original credit note was rejected by him, D. Downward amendment of Invoice/Debit note where original Invoice/Debit note was accepted by him and respective GSTR 3B has also been filed.

Yes, action can be taken multiple times on an invoice/record before filing of GSTR 3B. In case of multiple actions on a record, latest action will overwrite the previous action. However, the action taken will be frozen at the time of filing the corresponding GSTR-3B by the recipient.

If original and amended Tax Invoice/Debit Note belongs to 2 different GSTR 2B return period, then original Tax Invoice/Debit Note will flow to GSTR-2B based on the action taken on it. Amended Tax Invoice/Debit Note will flow to IMS of the GSTR 2B return period to which it belongs.

If the amended record is rejected, the original record's action remains valid, but the amendment is not accepted.

Yes, search by supplier GSTIN, document number, date, tax period, etc.

No, but recommended for accurate ITC availment.

Rejected records will not flow to GSTR-2B as eligible ITC, and supplier may need to amend.

Pending records will not flow to GSTR-2B until action is taken; they remain in IMS.

No, credit notes cannot be kept pending; must be accepted or rejected.

RCM records are not in IMS; they flow directly to GSTR-2B.

ICEGATE imports are not in IMS; they flow directly to GSTR-2B.

Saved records are visible in IMS for action, but if not filed by supplier, they may not impact GSTR-2B.

Yes, bulk actions available for multiple records.

IMS is accessible via GST portal on mobile browsers.

Actions can be taken till filing of GSTR-3B for the period.

Eligible ITC in GSTR-3B is based on accepted records in GSTR-2B generated from IMS actions.

You can change action to accept before filing GSTR-3B, then recompute GSTR-2B.

Yes, amendments are shown separately for action.

Pending not allowed; accept or reject.

SEZ supplies are visible if eligible for ITC.

No, IMS is for normal taxpayers.

Supplier gets notification, may amend in GSTR-1A.

Yes, action history for each record.

Credit notes are linked to original invoices for validation.

Rejection increases supplier liability; ITC not reduced for recipient.

Yes, for GSPs to integrate IMS actions.

Use recompute option in returns dashboard.

IMS updated with additional FAQs in October 2024 for clarification on rejections and credit notes.

Pending records remain in IMS until action or GSTR-3B filed.

Yes, download reports of accepted/rejected/pending records.

IMS is GSTIN-specific; actions per GSTIN.

Amendments in GSTR-1A flow to IMS for action.

No, only authorized signatory.

Yes, e-invoices flow to IMS if applicable.

Action on saved record stands, but filing updates GSTR-2B.

Cancelled invoices are removed from IMS.

Yes, raise ticket on GST portal helpdesk.

Ensures accurate ITC availment, reduces disputes.

Yes, by status, supplier, period, type.

Yes, for periods from October 2024 onwards.

Quarterly Returns with Monthly Payment (QRMP) Scheme is for eligible taxpayers to file their Form GSTR-1 and Form GSTR-3B returns on a quarterly basis, while paying their tax dues on a monthly basis through a challan.

All taxpayers whose aggregate annual turnover (PAN based) is up to ₹ 5 Crore in the current financial year and the preceding financial year (if applicable) and have already filed their last due Form GSTR-3B return, are eligible for the QRMP scheme. For example, if a taxpayer’s Annual Aggregate Turnover (AATO) was less than/up to ₹ 5 Crore in the preceding FY and has filed Form GSTR-3B for the period June 2021 (let’s say at least) by 31st July 2021, they qualify.

No, the QRMP scheme is not available to every taxpayer. It can be availed only by those liable to file Form GSTR-1 and Form GSTR-3B returns, including registered taxpayers (Normal taxpayer, SEZ Developer, SEZ unit), taxpayers who have opted out of the composition scheme, and persons applying for fresh registration as a Normal taxpayer. It is not available for taxpayers whose Annual Aggregate Turnover (AATO) is more than ₹ 5 Crores.

Following pre-conditions must be fulfilled:
- Taxpayer must be registered as a regular taxpayer or opted out of composition scheme
- Taxpayer must have a valid User ID and password
- The Annual Aggregate Turnover (AATO) in current and preceding FY (if applicable) is up to ₹ 5 Cr.
- The Form GSTR-3B return for the most recent tax period has been filed.
- There is no data saved on the portal in Form GSTR-1 for the applicable period.

IFF stands for Invoice Furnishing Facility for taxpayers who have opted for QRMP scheme to declare outward supplies to a registered person for the first two months of any quarter. It is an optional facility similar to Form GSTR-1, allowing filing for only B2B invoices, credit notes, debit notes, etc. The last date of filing IFF for a month is the 13th of the next month, allowing recipient taxpayers to take credit of these invoices in the same month if reported in IFF.

From the quarter January – March 2021 onwards, you will be assigned to QRMP scheme by the GST System. You can choose to opt out and file both Form GSTR-1 and Form GSTR-3B on a monthly frequency. Alternatively, you may continue in the QRMP scheme and file both at quarterly frequency.

Login to the GST portal using your valid credentials and then navigate to Services > Returns > Opt-in for Quarterly Return option to opt in or opt out of the QRMP scheme.

You can opt in or opt out of the QRMP scheme as per the timelines mentioned:
- Q1 (April – May – June): 1st February’ to 30th April’
- Q2 (July – August – September): 1st May’ to 31st July’
- Q3 (October – November – December): 1st August’ to 31st October’
- Q4 (January – February – March): 1st November’ to 31st January of next year.

No, a GST practitioner cannot opt in/ opt out of the QRMP scheme on behalf of the taxpayer. A GST Practitioner can only view details.

No, all GSTINs under the same PAN must have the same return filing frequency (monthly or quarterly).

AATO is PAN-based, including all GSTINs, from Form GSTR-3B.

The taxpayer will be migrated to monthly filing from the next quarter.

Monthly payment via Form PMT-06 by 25th of next month, 35% of previous quarter tax or actual liability.

Yes, choose between 35% challan or self-assessment.

No, IFF is optional for B2B supplies in first two months.

Cumulative value of Rs. 50 lakh per month for IFF.

No, IFF must be filed by 13th of next month.

Quarterly GSTR-3B by 22nd/24th of month following quarter, based on state.

Interest @18% on short payment, and late fee if GSTR-3B delayed.

No, opt out only as per specified timelines.

Yes, SEZ units/developers eligible if AATO <= Rs. 5 crore.

Opt in during open window on portal.

No impact; ITC as per GSTR-2B.

Yes, if no liability or ITC.

No, ISD not eligible.

No payment required if self-assessment shows nil/negative.

Same as monthly, but for quarterly returns.

Yes, through API.

Rs. 5 crore, no change.

View in returns dashboard on portal.

Yes, same as GSTR-1 offline tool.