Returns rules dt.31.3.2017

[Parineeta Singh]

Hello All

I have a query regarding return rules,i found it difficult to relate the section mentioned in the rules with the section given in GST Act..for eg.

Rule 1,talking about outward supplies but instead of mentioning the sec. 32,its refering to sec 38.

Kindly explain the fact.

Thanku

[KASTURI SETHI]

This is not only one discrepancy but so many discrepancies are feared. As we approach near to 1.7.2017, all Sections, Rules etc. of GST will be reviewed not only by Board but also by professional s, trade and industry and TMI and other websites which may result in detection of lapses in GST Act and Rules. After rectification of the same clear picture would surface.

[MADAN RAHEJA]

Rule 1 of revised Return Rules as available at CBEC web site now refers to Section 37 which is correct provision as per CGST law passed by Parliament.

[KASTURI SETHI]

Sh.Madan Raheja Ji,. Thanks a lot., Sir.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Madan

AI Summary

Returns rules referencing incorrect statutory provisions: clarification confirms Rule 1 aligns with Section 37 under CGST law. Discrepancies in statutory cross references within the GST return rules caused uncertainty about the statutory basis for filing obligations on outward supplies; replies indicated such mismatches would be reviewed and corrected, and the revised Rule 1 was confirmed to align with the correct provision under the CGST law following stakeholder review.