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?
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!
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- About TDS & Income Tax
- Scrutiny and reopening of past returns
- PPF interest-As Exempt Income disclosure
- Pass word to open justification report for Q1 for FY 2026-27
- Section 194JA & JB Income which ITR Form to use
- Booth for sales promotion
- Type of Capital Gain
- F & O PROFIT REPORTING FOR AY 2026-27
- Average Cost Of High Quality Diamonds
- Regarding ITR filing with more value than showing in AIS/TIS
- TDS on Rent received on redevelopment of building
- Tax on Deemed Capital Gain
- Indian IT Portal issue in computing tax as per UK-India DTAA
- Capital Gains on sale of residential flat
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Taxation in the hands of Landowner under JDA
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
