Page 7 - Ch14 _RETURNS

CCP 14.02.07.00
Please answer the following independent cases with reference to section 37 of the CGST Act, 2017 and

rule 59 of CGST Rules, 2017:-
(i) Mr. Kohli is registered supplier in the State of Gujarat. He is filing GSTR 1 every month. During the
month of February, he was out of India and so did not do any transaction during the month. He
believes that as there is no transaction there is no need to file GSTR 1 for the month of February. Is
he correct? [Study Mat]

(ii) Mr. Kaji is a registered dealer in Kerala. He was registered as a normal tax payer for FY 20XX-XY.
But on 15-01-20XY, he converted from normal tax payer to composition tax payer. Is he liable to file
GSTR-1 for the month of February, 20XY?

(iii) Mrs. Zeel, a registered dealer in Rajasthan, did not file GSTR 1 for the month of June, 20XY but she
wants to file GSTR 1 for the month of July, 20XY. Is it possible? [CA Inter Exam May 19-Old]
Answer:
(i) No, Mr. Kohli is not correct.

Legal Provision:-
Ü Nil GSTR-1 needs to be filed, even if there is no business activity in the tax period.
Ü Further, a NIL GSTR-1 can be filed by a registered person through an SMS using the registered
mobile number of the taxpayer & is verified by registered mobile number-based OTP facility.

Discussion & Conclusion:-
Ü In given case, even though Mr. Kohli was out of India and thus had not done any transaction during
February, he is still required to file GSTR-1 for the that month.
(ii) Legal Provision:-

Ü A person paying tax under composition scheme is not liable to furnish the details of outward
supplies in GSTR-1.
Ü If a taxpayer has been converted from a normal taxpayer to composition taxpayer, GSTR-1 is to be
filed only for the period during which taxpayer was registered as normal taxpayer.

Discussion & Conclusion:-
Ü Therefore, in given case, Mr. Kaji is not liable to file GSTR-1 for February, 20XY, since he had
already shifted to composition scheme on 15.01.20XY.

(iii) Legal Provision:-
Ü A registered person shall not be allowed to furnish the details of outward supplies of goods or
services or both u/s 37 in FORM GSTR-1, if he has not furnished the return in FORM GSTR-3B for
preceding One months.
Discussion & Conclusion:-

Ü Therefore, in the given case, Mrs Zeel cannot file GSTR-1 for July, 20XY as she has not filed GSTR-1
for the preceding month, i.e., June, 20XY.

CCP 14.02.08.00
List the details of outward supplies which can be furnished using Invoice Furnishing Facility (IFF).

[Study Mat]
Also briefly list the cases where a registered person is debarred from furnishing details of outward
supplies in GSTR-1/IFF. [CA Inter Nov 22 Exam] [CA Inter MTP Nov 21]

CA VISHAL BHATTAD 09850850800 www.vsmartacademy.com V’Smart Academy 251