Suggestions on GST Implementation Issues 28.09.2017 by ICAI
49. Furnishing details of outward and inward supplies by the casual taxable person
Section 37(1) of the CGST Act provides that every registered person, other than an Input
Service Distributor, a non-resident taxable person and a person paying tax under the
provisions of section 10 or section 51 or section 52, shall furnish, electronically, in such form
and manner as may be prescribed, the details of outward supplies of goods or services or
both effected during a tax period on or before the tenth day of the month succeeding the said
tax period and such details shall be communicated to the recipient of the said supplies within
such time and in such manner as may be prescribed.
Further, Section 38(1) of the CGST Act provides that every registered person, other than an
Input Service Distributor or a non-resident taxable person or a person paying tax under the
provisions of section 10 or section 51 or section 52, shall verify, validate, modify or delete,
if required, the details relating to outward supplies and credit or debit notes communicated
under sub-section (1) of section 37 to prepare the details of his inward supplies and credit or
debit notes and may include therein, the details of inward supplies and credit or debit notes received by him in respect of such supplies that have not been declared by the supplier under sub-section (1) of section 37.
Issue
The given provisions are silent in case of the casual taxable person since the provisions
related to non-resident and casual taxable persons are almost similar under the CGST Acts.
Suggestion
• It is therefore suggested that the casual taxable person be excluded from the scope of
Section37(1) & Section 38(1).
• Also, a casual trader may be asked to furnish quarterly return under section 39.
Read Complete Suggestions on GST Implementation Issues 28.09.2017 by ICAI Indirect Tax Committee in PDF
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