Circular 7/7/2017 - Central Tax
Date: September 1, 2017
File No: F. No. 349/164/2017/-GST
Subject
System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B
Content
Sections 37, 38 and section 39 of the CGST Act, 2017(hereinafter referred to as ‘the Act’) read with rules 59, 60 and 61 of the CGST Rules, 2017(hereinafter referred to as ‘the Rules’) require every registered person to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and…