Manpower Service provider

[Rajesh Mishra]

I m a manpower service provider.

In GST what type of return I hv to fill.

Challan already deposited in time.

Pl provide d process.

[KASTURI SETHI]

Now Manpower Service is not under RCM. Normal returns are to be filed. GSTR 3 B, GSTR-1, 2 & 3.

[Himansu Sekhar]

All the return as kasturi sir advised

[DR.MARIAPPAN GOVINDARAJAN]

First file GSTR 3B. Also file TRAN - 1 for carrying your balance credit to the GST regime; file GSTR 1 uploading your invoices; file GSTR 2 on confirming the inward supplies as in Form GSTR 2A and file return GSTR 3 by means of self assessment and also debiting the electronic cash ledger and electronic credit ledger adjusting the input tax credit against your liability.

[KASTURI SETHI]

Comprehensive reply Sh.Govindarajan Sir. Completed my reply. Thanks Sir.

[Ganeshan Kalyani]

Yes , you are a regular dealer and has to complie for GSTR 3B to be filed by 20th of subsequent month upto the month of December 2017. GSTR 1, 2 &3 as and when the due date is fixed. For July 2017 the due date of filing GSTR1 is 3/10th October 2017, GSTR 2 has to be filed on or before 31st October 2017 and GSTR 3 is due on 10th November 2017. The due date of return for subsequent months is yet to be declared.

[VIJAYANT DUBEY]

sir i am a registerd under gst in m.p. as work contrector and civil contrector

supply labour to a ltd. company for construction of road out of m.p.

is any other regisration requird under gst for me

my registerd office also situated in m.p.

so plz tell me what i do

[Himansu Sekhar]

If you perform service outside your registered state you need to take another registration.

AI Summary

GST return obligations: manpower service providers must file standard returns, carry forward credits via TRAN-1 and register across states.
Manpower service providers are regular taxable persons not liable to reverse charge and must file standard GST returns: summary return (GSTR-3B), invoice return (GSTR-1), inward reconciliation (GSTR-2) and consolidated return (GSTR-3). Transitional input tax credit is carried forward via TRAN-1 and adjusted against liabilities by debiting electronic credit and cash ledgers upon self-assessment. Providers supplying services outside their principal state must obtain registration in the state where services are performed.