Page 8 - Ch14 _RETURNS

Answer :-
Details of outward supplies which can be furnished using IFF are as follows:

a) Invoice wise details of inter-State and intra-State supplies made to the registered persons.
b) Debit and credit notes, if any, issued during the month for such invoices issued previously.

Cases where registered person is debarred from furnishing details of outward supplies in GSTR-

1/using IFF:
a) A registered person (under monthly scheme) has not furnished the return in Form GSTR-3B for the
preceding 1 month.
b) A registered person, opting for QRMP (Quarterly Return Monthly Payment) has not furnished the

return in Form GSTR-3B for preceding tax period.
c) A registered person, to whom an intimation has been under Rule 88C (Tax liability shown on GSTR 1
exceeds tax liability paid in GSTR 3B) unless he has deposited the specified amount or furnishing a reply.
d) A registered person has not furnished the details of the bank account under rule 10A.

CCP 14.02.09.00
Ms. Prisha, a registered taxpayer, has discovered some omissions her GSTR 1 of the period of January,
2022. She wants to rectify the same. what date she can rectify the omission, taking different dates

answer the question.
1. 29th March, 2022
2. 18th October, 2022
3. 14th December, 2022

Answer:
As per Sec 37 of the CGST Act, A registered person who is furnishing details under section 37(1) if discovers
any error or omission shall rectify the same by paying interest and tax, if any, by 30th November of the year
succeeding the year related to which the rectification is concerned.

Sr. no Date of Rectification Remark
1 29th March, 2022 Yes
2 18th October, 2022 Yes
3 14th December, 2022 No

03. SEC 38 : Furnishing details of inward supplies & Input Tax Credit
CCP 14.03.10.00
Mr. Avinash Kumar is a registered person from Jharkhand. He took various inward supplies from

different suppliers which are as follow;
S.no Name of Supplier ITC (Rs) Remark
1 PQR Ltd. 18,000 Goods purchased (ITC available)
2 ABC Ltd. 22,000 A registered person who has taken registration just 1 month
before. (Suppose term prescribed in the rule is 1 month)

3 DEF & Co. 2,000 Person making default in payment of taxes
4 XYZ Pvt. Ltd. 6,500 Having difference in payment of output tax more than the
prescribed limit.

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