Section 38 CGST Act 2017 – Furnishing details of inward supplies.

By | April 17, 2017
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(Last Updated On: September 25, 2018)

Section 38 CGST Act 2017

[ Section 38 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 38 CGST Act 2017 explains Furnishing details of inward supplies and is covered in Chapter IX – Returns

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Furnishing details of inward supplies.

38. (1) 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, 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.

(2) Every registered person, other than an Input Service Distributor or a nonresident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically, the details of inward supplies of taxable goods or services or both, including inward supplies of goods or services or both on which the tax is payable on reverse charge basis under this Act and inward supplies of goods or services or both taxable under the Integrated Goods and Services Tax Act or on which integrated goods and services tax is payable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), and credit or debit notes received in respect of such supplies during a tax period after the tenth day but on or before the fifteenth day of the month succeeding the tax period in such form and manner as may be prescribed:

Provided that the Commissioner may, for reasons to be recorded in writing, by notification [ Note -1 to 13] , extend the time limit for furnishing such details for such class of taxable persons as may be specified therein:

Provided further that any extension of time limit notified by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.

(3) The details of supplies modified, deleted or included by the recipient and furnished under sub-section (2) shall be communicated to the supplier concerned in such manner and within such time as may be prescribed.

(4) The details of supplies modified, deleted or included by the recipient in the return furnished under sub-section (2) or sub-section (4) of section 39 shall be communicated to the supplier concerned in such manner and within such time as may be prescribed.

(5) Any registered person, who has furnished the details under sub-section (2) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in the tax period during which such error or omission is noticed in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period:

Provided that no rectification of error or omission in respect of the details furnished under sub-section (2) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.


Note :

13Under subsection (2) of section 38  Notification No 44/2018 Central Tax  10th September, 2018 : GSTR 1 due date extended if aggregate turnover above Rs 1.5 crores. from July 2017 to March 2019

12 Under subsection (2) of section 38 : Notification No 43/2018 Central Tax Dated 10th September, 2018 : GSTR 1 Due date Extended if turnover up to Rs 1.5 crores from July 2017 to march 2019

11 Under subsection (2) of section 38  Notification No 33/2018  Central Tax Dated 10th August, 2018 : GSTR-1 due date for July 2018 to March 2019 if aggregate turnover of upto Rs.1.5 crores

10 Under subsection (2) of section 38 :  Notification No 32 /2018 Central Tax Dated 10th August, 2018: GSTR-1 Due date for July 2018 to March 2019 if Turnover more than 1.5 Crore

9. Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for April to June, 2018 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores vide Notification No 18/2018 Central Tax Dated  28th March, 2018

8 Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for April to June, 2018 for those taxpayers with aggregate turnover of upto Rs.1.5 crore vide Notification No 17/2018 Central Tax Dated  28th March, 2018

7. Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores  and defer the date of filing GSTR 2 and GSTR 3 vide Notification No 72/2017 Central Tax Dated 29th December, 2017

6.  Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore for Q2, Q3 and Q4 of FY 2017-18 and defer the date of filing GSTR 2 and GSTR 3 vide Notification No 71/2017 Central Tax Dated 29th December, 2017

  1. Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August 2017 vide Notification No 19/2017 Central Tax Dated 08th August 2017 
  2.  Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017 vide Notification No 29/2017 Central Tax dated 5th September, 2017
  3. Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3 vide Notification No 30/2017 Central Tax Dated 11th September, 2017
  4. Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 vide Notification No 54 /2017 Central Tax dated 30th October, 2017
  5. Time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. Notification No 57/2017 Central Tax Dated 15th November, 2017

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