Which gst return stands for local authority
This query is : Resolved
23 May 2018
Can we file normally 3b and gstr 1 or any other return like gstr 7 for tan based regjstrations?
CMA Bhavya
(Expert)
24 May 2018
Dear Sir/Madam,
GSTR-7 is to be filed for Tax deductions at source. https://www.youtube.com/watch?v=_8xCAwWXqGU i hope this link may be useful to you
GSTR-7 is to be filed for Tax deductions at source. https://www.youtube.com/watch?v=_8xCAwWXqGU i hope this link may be useful to you
03 August 2025
Great question! Here’s a quick breakdown related to GST returns and local authorities or TAN-based registrations:
---
### 1. **Normal GST returns for regular taxpayers:**
* **GSTR-3B:** Monthly summary return for outward supplies and input tax credit.
* **GSTR-1:** Monthly/quarterly return for details of outward supplies.
---
### 2. **What about TAN-based registrations (like local authorities)?**
* **TAN-based GST registrations** are usually for **Government entities, local authorities, and other notified persons**.
* For such entities, the returns to be filed **depend on the nature of supplies made by them**.
---
### 3. **Which GST return applies to local authorities or TAN-based entities?**
* **If the entity is a normal taxable person supplying goods/services**, then **GSTR-1 and GSTR-3B** are applicable as usual.
* **If the entity deducts tax at source (TDS),** then it needs to file **GSTR-7** (Return for TDS deductors).
* **If the entity deducts tax at source (TCS),** then it needs to file **GSTR-8** (Return for e-commerce operators collecting TCS).
---
### 4. **Summary:**
| Type of Entity/Activity | GST Return to be filed |
| --------------------------------- | ---------------------- |
| Normal local authority (supplier) | GSTR-1 + GSTR-3B |
| Local authority deducting TDS | GSTR-7 |
| Local authority collecting TCS | GSTR-8 |
---
### So, **for TAN-based registrations**, it depends:
* **If they are just suppliers** — file **GSTR-1 and GSTR-3B**.
* **If they deduct TDS on payments** — file **GSTR-7**.
* **If they collect TCS (rare for local authorities)** — file **GSTR-8**.
---
If you tell me the exact nature of supplies or role of the local authority, I can guide you better!
---
### 1. **Normal GST returns for regular taxpayers:**
* **GSTR-3B:** Monthly summary return for outward supplies and input tax credit.
* **GSTR-1:** Monthly/quarterly return for details of outward supplies.
---
### 2. **What about TAN-based registrations (like local authorities)?**
* **TAN-based GST registrations** are usually for **Government entities, local authorities, and other notified persons**.
* For such entities, the returns to be filed **depend on the nature of supplies made by them**.
---
### 3. **Which GST return applies to local authorities or TAN-based entities?**
* **If the entity is a normal taxable person supplying goods/services**, then **GSTR-1 and GSTR-3B** are applicable as usual.
* **If the entity deducts tax at source (TDS),** then it needs to file **GSTR-7** (Return for TDS deductors).
* **If the entity deducts tax at source (TCS),** then it needs to file **GSTR-8** (Return for e-commerce operators collecting TCS).
---
### 4. **Summary:**
| Type of Entity/Activity | GST Return to be filed |
| --------------------------------- | ---------------------- |
| Normal local authority (supplier) | GSTR-1 + GSTR-3B |
| Local authority deducting TDS | GSTR-7 |
| Local authority collecting TCS | GSTR-8 |
---
### So, **for TAN-based registrations**, it depends:
* **If they are just suppliers** — file **GSTR-1 and GSTR-3B**.
* **If they deduct TDS on payments** — file **GSTR-7**.
* **If they collect TCS (rare for local authorities)** — file **GSTR-8**.
---
If you tell me the exact nature of supplies or role of the local authority, I can guide you better!
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