Simplified GST Return principles and Draft return formats

The GST Council in its 27th meeting held on 4th May, 2018 had approved the basic principles of GST return design. Now in its 28th meeting held on 21st July, 2018, GST Council ...

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The GST Council in its 27th meeting held on 4th May, 2018 had approved the basic principles of GST return design. Now in its 28th meeting held on 21st July, 2018, GST Council approved the key features and new format of the GST returns. This document lists the salient features of the new return format and business process for seeking feedback of trade and industry and other stakeholders. Please leave your feedback using this discussion forum on

To facilitate the analysis of the comments / feedback, you are requested to please mention page numbers in your feedback. For example, #Page 26 – Suggestion. This will help us compile and analyse the feedback in a structured manner.

In case you have more than one suggestion to offer, you may find it convenient to type out your comments (with page nos.) in a separate document and upload the same.

Last date for submission is 31st August 2018.

All Comments
#MyGov, #GST, #Page 26-Suggetion
Showing 246 Submission(s)
Sukanta Ray's picture

Sukanta Ray 2 hours 43 minutes ago

Pg No.14 Sl No. 3L = The provision regarding "Reporting of Missing Invoice by the recipient where credit has been availed in (T-2) but the supplier has still not uploaded the invoice" - must be linked with interest, else it may be widely misused! The interest shall have to be computed by the system and auto-populated in Table-6 of the return. Illustration - Mr. R takes false credit of Rs.2 lakh on a missing invoice in April and returns it via 3L in June.This results in loss of Govt. revenue.

vaidyanathan's picture

vaidyanathan 15 hours 22 minutes ago

sir gst council consider for late fee waived for all months. The gst law is newly all business peoples are slowly adopted please consider the late fee for immediately action kindly consider this topic and good result for small traders. thank you sir

Bhavya Sheth's picture

Bhavya Sheth 23 hours 23 minutes ago

Dear Authorities,
In Gujarat Value Added Tax (GVAT) system we were required to file all Outward, Inward, Duty Sheet and Stock Record in single return and for the same there was one due date. Moreover on the next day of filing of return the system used to match the details were matched and duly reflected in ITC Profile.
Contrary to this in GST the work which was carried out by the system in GVAT the assessee and tax consultants are required to carry the burden of matching work.


KAMESHWAR PRAMANIK 1 day 1 hour ago

Sir, i am local merchant i have GST number 20BGVPP5073L, due to new startup i am unable to stay in market and my business is closed buy i can't find to east process to slender my GST number due to i have not any knowledgeable staff i unable to submit return and for this i have too much fine amount if i have to pay fine for this i have to sell my assets. kindly provide me solutions

Abhishek Bajpai's picture

Abhishek Bajpai 1 day 18 hours ago

#MyGov #GST
Sir, Please do following changes in GST.
1. Add the feature of correcting the figures that we have entered while filing the tax. Maybe due to human error wrong figure is added we are not able to correct it. Atleast give 3 months period to correct the tax we file. The process of correction was available in VAT and therefore more helpful than GST.
2. Revised returns must be allowed like it was allowed in VAT.
3. Reduce rates to not more than three categories.


KARTIK MOGALAPALLI 1 day 20 hours ago

Respected sir,. Try to increase on electronic,goods,internet is deeply understanding try to decrease food mulitiplex outside foods are not allowing .there mrp of coke 500ml is minimum of 100 rupees but outside is very lesss..please implement the act as soon as possible ....A serious roadways audit required .Many villages roads are not still constructed ...