Suggestions on GST Acts (July 2017) by Institute of Chartered Accountants of India
31. Furnishing details of outward and inward supplies by the casual taxable person
Section 37(1) of the CGST Act provides that every registered taxable person, other than an input service distributor, a non-resident taxable person and a person paying tax under the provisions of 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 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 the time and in the manner as
may be prescribed.
Further, Section 38(1) of the CGST Act provides that every registered taxable person, other than an input service distributor or a non-resident taxable person or a person paying tax under section 10, section 51 or section 52, shall verify, validate, modify or, if required, delete the details relating to outward supplies and credit or debit notes communicated under sub-section (1) of section 38 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 38.
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 Section 37(1) & Section 38(1).
Also, a casual trader should be asked to furnish quarterly return under section 39.
Read ICAI Suggestions on GST Act to Govt : July 2017
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