1

Introduction to GST:
Goods and Services Tax (GST) is an Indirect Tax which was
st
introduced in India on 1 July, 2017 and applicable
throughout India.
The government of India has appointed various
committees, Task force to give their views to introduce a
vibrant and modern Indirect Tax Structure in India to
replace all indirect taxes levied on Goods and Services by
the India Central and State Governments.
In India the GST was first strongly recommended by Vijay
Kelkar Task Force in the year 2004
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nd
The Indian Finance Ministry has placed 122 constitutional
th
amendment bill in Lok Sabha in 19 December, 2014.
The Bill was passed by Lok Sabha in May 2015 and referred to Select
Committee at Rajya sabha for examination after detailed discussions,
rd
The GST Bill was passed in Rajya Sabha on August 3 , 2016 by a full
majority.
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3)

Formation of GST Statutes:

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The following bills were passed by Lok Sabha on 29-3-2017, and by Rajya Sabha
on 5-4-2017:
1) The Central Good and Services Tax (CGST) Bill, 2017.
2) The Integrated Goods and Services Tax (IGST) Bill, 2017.
3) The Union Territory Goods and Services Tax (UTGST) Bill, 2017.
4) The GST (Compensation to States Act, 2017) :
The Goods and Services Tax (Compensation to States ) Bill, 2017 having been
passed by both the Houses of Parliament and received the asset of the President on
th
12 April, 2017.
The State Goods and Services Tax (SGST) Acts, have been passed all states
4)

th
The Goods and Service Tax Act was passed in the Parliament on 29
March, 2017,
st
The Act came into effect on 1 July, 2017.
GST has been identified as one of the most important tax reforms post-
independence.
The Government of India implemented GST following the credo (basic
benefit) of ‘One Nation and One Tax’ and wanting a unified market in order
to ensure the smooth flow of goods and services across the country.

5 slide:

GST Council:
GST Council is a constitutional body for making recommendations to the
Union and State Government on issue related to Goods and Service Tax.
1) Constitution :
As per Article 292A of the amended Constitution, the GST Council which
will be a joint forum of the Centre and State, shall consist of the following
members:
Chairperson: Finance Minister.
Vice Chairperson: Chosen amongst the Ministers of State Government.
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Members: MoS (Finance) and all Ministers of Finance / Taxation of each

State.

Slide 6:

) 2) Quorum:
50% of the total number of Members of the Goods and Services Tax Council shall
constitute the quorum at its meetings.
3) Majority required for taking Decisions:
Every decision of the GST Council shall be taken at a meeting, by a majority of not
less than 75% weighted votes of the members present and voting.
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Slide 7:

Functions of GST Council:

The GST Council has been instrumental in bringing, all States on a common page
ensuring consensus on various complex issues on which there were divergent
views GST council is one of the main arm of constitution duly constituted to carry
out various functions for GST rollout by making recommendations to union and
state on the following matters:
a) Subsuming of Taxes: On subsuming (include or absorb) of various taxes, cess
and surcharge in GST.
b) Exemptions: Details of services and goods that will be subjected to GST or
which will be exempted from GST.

Slide 8:

c) Threshold (level) Limit:

On threshold limit below which services and goods will be exempted from GST.
d) GST rates:
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Floor rates & Special rates. On GST rates including floor rate with bands of GST
and any special rate for time being to arrange resources to face any natural
calamity.
e) Speical Provisions:
Making special provisions for the following states:
Arunachal Pradesh, Assam, Jammu & Kashmi, Manipur, Meghalaya, Mizoram,
Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.
f) GST Laws

slide 9:

Types of Taxes under GST:

i) CGST; (ii) SGST; (iii) IGST; (iv) UTGST.
Where
CGST= Central Goods and Service Tax.
SGST= State Goods and Service Tax.
UTGST= Union Territory Goods and Service Tax.
IGST= Integrated Goods and Service Tax
In detail : components of GST
Slide 10
Components of GST:
India has adopted a DUAL-GST which is imposed concurrently
by the Centre and States, i.e. Central Government and
State/Union Territories simultaneously tax goods and services.
Both Centre and State/UT’s have the power to tax Intra State
Supplies(i.e. local sales or within the same state /UT , it means
within state/UT’s goods or services manufactured and
consumed ).
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 On Inter State Supplies (i.e between two or more states/UT’s

means manufacturing goods /service in one state and
consumption will be take in other state) , the Central
Government has power to levy tax.
Slide 11:
1) Central GST:( CGST)
 Central GST is levied by the Central Government.
 Central GST is levied on Intra State or Intra UT transactions i.e.
transactions that take place within the same state or same UT.
 Central GST is levied on supply of goods or service or both.
 Taxable event in Central GST is Intra state/UT supply of goods on
service or both .
 All central taxes got subsumed in CGST such as Excise duty, Service
tax, additional customs duty, etc.,
 CGST is levied under CGST Act, 2017.
 Income from CGST is levied and collected by the Central
Government.
 Upto 200NM (Nautical Miles) inside sea is Indian for the purpose
of GST.

2) State GST (SGST)

 State GST is levied by the State Government.
 State GST is levied on Intra State transactions i.e. transactions
that take place within the same state
 State GST is levied on supply of goods or service or both.
 Taxable event in Central GST is Intra state goods on service or both
.
 All State taxes got subsumed in SGST such as VAT (Value added
taxes) Purchase tax, , entry tax, entertainment tax etc.,
 SGST is levied under respective SGST Acts, of different states
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 Income from SGST is levied and collected by the State

Government with state legislatures.
 Area Upto 12NM (Nautical Miles) inside sea is a part of state
which is nearest.
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3 ) Union Territory GST (UT GST):
 UT GST is levied by the Central Government.
 UT GST is levied on Intra UT transactions i.e. transactions that take place
within the or same UT.
 UT GST is levied on supply of goods or service or both.
 Taxable event in UT GST is Intra UT supply of goods on service or both .
 VAT is applicable in Union territories got subsumed UTGST
 UTGST is levied under UT GST Act, 2017.
 Income from UTGST is levied and collected by UT’s without state
legislatures.
 Area upto 12 NM (Nautical Miles) inside sea is a part of UT which is nearest

4) GST Compensation cess:

 GST Compensation cess deals with the payment of compensation
to the states.
 This compensation is for any loss of revenue on account of
implementation of GST.
 GST compensation cess has been implemented for a period of five
(5) years.
5) IGST on imports of goods:
 The imports of Goods shall be levied by Basic Custom Duty (BCD),
Education cess, (Ed. Cess) Secondary & Higher education cess
(SHE) under the customs act, 1962.
 In addition to the above, IGST also will be levied on import of
goods.
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Difference between CGST ,SGCT and

IGST.
Coverage /Scope /Features of GST:

1) GST is a consumption based tax: Destination State Principal:

GST is a consumption based tax i.e. tax will be payable in the state in which
goods and services are finally consumed.
The Destination Principle means that when a transaction takes place
between two states, one state is the Origin Sate (from where the movement
of goods as services commences) and the other state is the Destination state.
2) Concurrent Dual GST:
Under this model, both central and state Government will levy GST
concurrently.

There will be Central GST to be administered by the Central Government

and there will be State GST to be administered by State Governments.

All types of goods and services will be brought under this proposed GST
structure except few exception (like Petroleum products, liquor etc.,)

3) Components of GST: Under the concurrent dual GST model for India, the
following taxes shall be levied on the supply of goods and services. The
various components of GST includes:
CGST, SGST, IGST and UTGST.
4) Legislative framework of GST: Intra-state supply, Inter- state supply
5) GST rate Structure: Five rates of GST viz.,
At present 0%, 5%, 12% , 18% and 28%.

6) Threshold Limit for Registration:

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A common threshold exemption limit exists under GST. Taxpayers below an

annual turnover of Rs 20 Lakh (Rs 10 lakh for special category states as
specified in article 249 A of the Constitution) are exempt from GST.

7) Electronic returns: Electronic filing of returns by different class of persons at

different cut-off dates.
8) Various modes of payment of tax: Various modes of payment of tax are
available to the taxpayer including internet banking, debit/credit card and
National Electronic Funds Transfer (NEFT)/Real Time Gross Settlements
(RTGs)
9) Composition Scheme under GST:
 Manufacturer/service provider/trader whose annual turnover is
below Rs 20 lakh not register.
 This limit is Rs 10 lakh for Special states need not register.

10) Classification of goods and services is to be done on the basis of HSN

(Harmonized System of Nomenclature).

GSTN:

GSTN stands for Goods and Service Tax Network. GSTN is a private limited
company established under section 8 under new companies Act.

It was incorporated on March 28th , 2013. GSTN is a non-profit, non-government

organisaiton which manages the entire IT system of the GST portal.

GST common portal is : website managed by GSTN:

Common GST Electronic portal – www.gst.gov.in – a website managed by Goods

and Services Tax Network (GSTN) has been set up by the government to establish
a uniform interface for the tax paper and a common and shared IT infrastructure
between the Centre and State.

The functions of GSTN:

 Facilitating registration.
 Forwarding the returns to Central and State authorities,
 Computation and settlement of IGST.
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 Matching of tax payment details with banking network.

 Providing various MIS reports to the central and the state
governments based on the taxpayer return information.

GST Registration:

In simple words, registration under GST means obtaining a unique identity

number from the concerned tax authorities. This unique identity number
shall be used by the tax authorities to identify the tax payer. So instead of
name of the tax payer, the identity number of tax payer is his/her
identification for tax purposes.

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Advantages or Benefits of Registration:

1) Recognition as legal supplier: Only when a person gets himself

registered, he shall be legally recognized as a supplier of goods or services
or both in the eyes of GST authorities.

2) Legal Authorization to collect tax: Only after the person is registered

under the GST law, he is legally authorized to collect taxes from his
customers. Collecting tax without getting registered under GST law is a
crime.

3) Legal Authorization to pass credit to his buyer: Once the supplier is

registered, he is allowed to pass on the credit of the taxes paid on goods or
services or both supplied to his buyer or recipient.

4) Legal Authorization to claim Input Tax Credit (ITC): The registered

supplier gets both advantages on registration:

i) he can himself claim ITC , and

ii) he can pass on ITC to his recipient also.

5) Seamless flow of ITC at National Level: Registration allows all suppliers

& recipients (of both goods and services) the benefit of seamless flow of
Input Tax Credit (who are connected in the supply chain) .
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So, this chain of passing of ITC keeps on going unless an unregistered

person comes in the chain & disrupts the flow.

Nature/Features/Essentials of Registration:

1) Registration is PAN based:

Section 25(6) & 25(7) of CGST Act prescribes that the registration shall be
granted only to a tax payer having a valid PAN issued under the Income
Tax Act,1961.

Two exceptions to this:

a) Nonresident taxable person (for them valid Passport); (b) For persons
who are registered to deduct TDS.

2) State-wise or UT-wise registration:

a) Registration needs to be taken State-wise or UT-wise i.e. there are no

centralized registrations under GST. A business entity having its branches
in multiple states will have to take separate State-Wise registration for the
branches in different states.

Further, within a State, an entity with different branches would have single
registration wherein it can declare one place as principal place of
business (PPOB) and other branches as additional place of business
(APoB).

b) Separate registration for different business verticals within a State or UT:

verticals means a distinguishable component of an enterprise that is

engaged in the supply of individual goods or services so separate
registration needed.

3) More than one Registration:

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Section 25(4) prescribes that Where two units of a same business has
taken separate registration, both of them shall be treated as distinct entity.

4) GST Identification Number (GSTIN):

In GST registration, the supplier is allotted a 15-digit GST Identification

Number called “GSTIN”, and a certificate of registration incorporating
therein this GSTIN is made available to the applicant on the GSTN
common portal.

Characters of GSTIN:

 First 2 characters – The state/UT code.

 Next 10 characters – PAN or Tax Deduction/Collection Number.
 Nest 2 characters – entity code.
 Last 1 – one checksum character.

Format of GSTIN
State PAN Entity checksum
Code code
2 2 A B A B C 1 2 3 4 A 1 Z 5

5) Effective date of Registration: within thirty days from the date on which
the person becomes liable to registration.

6) Validity of registration: registration is permanent.

7) Unique Identity Number (UIN) [section 25(9) and (10)]:

Any specialized agency of the United Nations Organizations or any

Multilateral Financial institution and organization as notified under the
United Nations Act, 1947, consulate or embassy of foreign countries and
any other person notified by the Commissioner, is required to obtain a UNI
from the GSTN portal.

8) Supply from Territorial Water:

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As per explanation attached to section 25(1) of the GST Act where any
person makes supplies from territorial waters of India then such person
shall obtain registration in the coastal State or UT.

9) Registrations not tax specific:

Registration under GST is not tax specific, which means that there is a
single registration for all the taxes i.e. CGST, SGST/UTGST, IGST and
cess.

Registration Process of GST:

Step 1: Go to GST portal. www.gst.gov.in.

Click on Register Now under Taxpayers (normal)

Step 2: Enter the following details in Part-A-

 Select New Registration.

 In the I am a drop down list; select the Taxpayer as the type of
taxpayer to be registered. Select State and District from the drop
down.
 Enter the Name of Business and PAN of the business.
 Enter Email Address and Mobile Number. The registered email id and
mobile number will receive the OTPs.
 Click on proceed..
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Step 3: - Enter the OTP received on the email and mobile. Click on
continue. If you have not received the OTP click on resent OTP.

Step 4:- you will receive the Temporary Reference Number (TRN) now.
This will also be sent to your email and mobile. Note down the TRN.

Step 5: - Once again to GST portal. Click on Register now

Step 6: - Select Temporary Reference Number (TRN). Enter the TRN and
the captcha code and click on proceed.

Step 7:- You will receive an OTP on the registered mobile and email. Enter
the OTP and click on proceed.
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Step 8:- You will see that the status of the application is shown as drafts.
Click on Edit Icon.

Step 9:- Part B has 10 sections. Fill in all the details and submit appropriate
documents.

Here is the list of documents you need to keep handy while aplyign GST
registration –

 Photographs
 Constitution of taxpayer.
 Proof for the place of business.
 Bank account details.
 Authorization form.
Step 10: Once all the details are filled in go to the verification page. Tick on
the declaration and submit the application using any of the following ways-

 Companies must submit application using DSC.

 Using e-Sign-OTP will be sent to Aadhaar registered number.
 Using EVC-OTP will be sent to the registered mobile.
Step 11: A success message is displayed and Application Reference
Number (ARN) is sent to registered email and mobile.

Check the ARN status for registration by entering the ARN in GST portal,
then received a unique 15 digit PAN based registration number. This is
called GST Identification Number (GSTIN).

When does the liability to Register Arises?

Need to get registration done

Case A: Under the four situations of section 22.

Case B: Under the Compulsory Registration of Section 24

Case A: : Under the four situations of section 22.

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Section 22 of the CGST Act, 2017, states the every supplier shall get
himself registered if he falls under any of the below give FOUR
SITUATIONS:

1) Aggregate Turnover Criteria.

2) Migration of Existing payers.

3) Succession or Transfer.

4) Order of High Court or Tribunal.

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Situation 1: Aggregate Turnover Criteria

The liability to register under GST arises when a supplier of taxable

supplies only and aggregate turnover in the financial year exceeds the
threshold limit of Rs 20 lakh [or Rs 10 lakh in special category states] (such
turnover only Intra State or Intra UT)

Situation 2: Migration of Existing payers.

Already registered under the previous law i.e where the assesses were
already registered under previous different Acts and were paying taxes like
excise duty, VAT, entertainment tax, etc., such assesses provides that the
automatically migrated to GST and provided to with provisional registration.

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Situation 3: Registration on account of succession or transfer:

As per section 22(3) where a business is transferred on account of

succession or otherwise to another person as going concern, the successor
or the transferee will be liable to obtain the registration from the date of
such transfer or succession.

Situation 4: Registration due to order of High Court or Tribunal:

If the business is transferred pursuant to:

a) Sanction of Scheme.
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b) Arrangement for amalgamation.

c) De-merger of one or more companies.

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Case B: Under the Compulsory Registration of Section 24:

If the person falls under this section 24, then EVEN IF HIS AGGREGATE TURNOVER
DOES NOT EXCEED threshold limit, he will be labile to get registration done. Those
are
1) Non-resident taxable person.
2) Inter-state taxable supplier.
3) Payment of tax under reverse charge.
4) E-commerce operator.
5) The agent supplies goods or services on behalf of the principal.
6) Input Service Distributor.

Q.NO;

Naresh Ltd is a biscuit manufacturing company in Haryana. It is generally

gives a trade discount 20 percent in the list price when goods are
purchased by a distributor. During December 2017, it offers Christmas
Bonaza under which a special Christmas discount of 10 per cent is given
on the list price of all products to its distributors in addition to normal
discount of 20 percent. Bhatti Ltd., one of the distributors from Punjab,
purchases 1,000 packets of chocolate biscuits (list price Rs 40 per packet
of 118 gram) on November 30 2017 and 2,000 packet of the same biscuits
on December 1, 20117 . GST rate is 18 per cent. Determine taxable value
of supply and GST payable.
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GST Filing Returns:

Every registered person has to file return under GST. GST is payable by
taxable person on the basis of self-assessment of tax liability. There are
various types of returns have been prescribed under GST Law. Main
returns to be as follows:

Types of Returns applicable under the new GST Law

Below is the list of all types of GST returns to be filed along with its particulars
and due date as per the GST Law.

Form Particulars Frequency Due Date

GSTR - 1 Outward supplies Return Monthly 11th of the next month.

GSTR - 2 Inward supplies Return Monthly 15th of the next month.

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GSTR - 2A Read only documents for the Monthly 15th of the next month
recipient, to verify the details
uploaded by the seller in GSTR- Regular tax payers
1.
GSTR - 3 Auto populated document based Monthly 20th of the next month
on the details filled in GSTR-1,
GSTR-2 and tax liability of any
preceding period.

GSTR - 3B Inward and Outward supply Monthly 20th of the next month
summary

GSTR - 4 Return for composition dealers Quarterly 18th of the next month ending
the quarter for which return
needs to be filed.
GSTR - 5 Return for Non-resident taxable Monthly 20th of the next month.
person

GSTR - 6 Return for Input service Monthly 13th of the next month.
distributor

GSTR - 7 Return for taxpayers which are Monthly 10th of the next month.
required to deduct TDS.

GSTR - 8 Return to be furnished by the E- Monthly 10th of the next month.

commerce platform which is
required to collect TCS.

GSTR - 9 Annual return for normal Annual 31st December following the
registered taxpayers. financial year end.

GSTR - 9A Annual return for taxpayers Annual 31st December following the
registered under composition financial year end.
scheme.
GSTR - 9B Annual return for E-commerce Annual 31st December following the
platforms which are required to financial year end.
collect TCS.
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GSTR - 9C Annual return for the taxpayers Annual 31st December following the
who are required to get the financial year end.
accounts audited by CA.

GSTR - 10 Annual return for the registered Once, after the Within 3 months from the
taxpayer whose GST registration registration of date cancellation or the date
got cancelled GST is cancelled of cancellation; whichever is
or surrendered. later.
GSTR - 11 Return for Unique Identification Monthly (as per 28th of the next month in
Number holders. applicability) which the inward supplies are
received.

Various Types of GSTR Forms

The following is the complete list of GSTR forms along with their purpose and due
date.

GSTR 1

 GSTR -1 is a return form that contains the detailed information of all the outward
goods and services that are undertaken by the normal registered taxpayer as per the
GST Law.
 GSTR-1 contains details of invoices, debit notes, credit notes, and revised invoices
for outward goods and services.
 The return is filed monthly by the 10th of next month. However, it can also be
extended by the Commissioner for any class of person beyond the 10th.

GSTR 2

 In contrast to GSTR-1, GSTR-2 is the form which contains the detail information
about the inward supply of goods and services.
 It contains the details of purchases made by the taxpayer from both registered and
unregistered taxable persons, along with the information about debit notes, credit
notes.
 The due date for filing GSTR-2 is 15th of the next month. However, the process of
making any required changes and filing are usually done from 11th to 15th of the
next month.

GSTR 2A
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 This is a read-only document that gets auto-populated as and when the seller files
GSTR-1. Thus, GSTR-2a enables the buyer to verify the details submitted by the
seller.
 The buyer or the recipient also has the right to reject, accept, modify, or keep the
pending invoices based on the details filled by the seller.
 It is available to each registered normal taxpayer.
 In case of any mismatch, the recipient can accept, reject, modify, or keep the pending
invoices.

GSTR 3

 Similar to GSTR-2A, GSTR-3 is also auto-populated.

 It includes the information filed under the GSTR-1 and GSTR-2, along with any
other liabilities related to preceding tax periods.
 It is to be filed by the 20th of next month.

GSTR 3B

 It is a summarized monthly return of outward and inward supplies.

 It is filled separately by both purchasers and suppliers.
 GSTR-3B is a self-declaration by the taxpayer of the GST tax liabilities for the
concerned period.
 Every normal registered taxpayer needs to file GSTR-3B even if the tax liability is
zero.
 The due date for its submission is 20th of the next month.

GSTR 4

 It is used to file quarterly returns for the taxpayers registered under the composition
scheme.
 Small taxpayers with turnover upto ₹ 1.50 Cr file quarterly returns through this form.
 To reduce the tax and compliance burden for these small taxpayers, pay tax at a fixed
rate, and file return quarterly.
 The due date for it is 18th of the month succeeding the quarter for which return is to
be filed.

GSTR 5

 This form is for the non-resident taxable person.

 The return includes details of inward and outward supplies, tax paid or payable,
interest or fee paid, and any other amount to be paid as per the GST Act.
 20

 A non-resident taxpayer is a person who supplies goods or services occasionally.

These persons do not usually have a fixed place of business or residence in India, and
can also supply goods and services in any capacity.

GSTR 6

 Each Input Service Distributor needs to file GSTR-6 each month.

 It provides the details of the invoices which are issued by the ISD, and the credit has
been received. It summarizes the total input tax credit available for distribution and is
made available to each recipient in part B of GSTR-2A.
 The due date to file GSTR-6 is 13th of the next month for which the tax has to be
paid.

GSTR 7

 It is filled by those taxpayers who are required to deduct TDS as per the GST law.
 GSTR-7 includes details like; liability towards TDS, tax deducted at source, interest,
and fee paid or payable, and TDS refund (if any).
 The due date to file GSTR-7 is 10th of the next month.

GSTR 8

 It is to be filled by those e-commerce platforms which are required to deduct Tax

Collected at Source as per GST law.
 The form contains the details of goods and services supplied through e-commerce
platforms and the tax amount collected from suppliers.
 Under this form, operators can also make changes in the information filled about
supplies in previous statements.
 The due date for this return is the 10th of the next month for which tax is to be
collected.

GSTR 9

 As per section 44(1), each registered taxpayer needs to furnish an annual return for
each financial year.
 It includes details of the Input tax credit, casual taxable person, person who has to
pay tax under section 51 or 52, and details of the non-resident taxable person.
 In case the registered person has zero tax liability, a NIL Annual Return will be
filled.
 The due date for filing GSTR-9 is 31st December after the end of the concerned
financial year.
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GSTR 9A

 It is the annual return for persons registered under the composition scheme.
 The details of the form include tax paid, tax refunds, inward and outward supplies,
late fee, and input tax credit availed or reversed.
 The due date for filing GSTR-9A is 31st December succeeding at the end of each
financial year.

GSTR 9B

 It is the annual return for the e-commerce portals which are required to collect tax at
source under section 52.
 The due date for filing GSTR-9B is 31st December succeeding at the end of each
financial year.

GSTR 9C

 Each registered person with an annual turnover of ₹ 2 Cr and more needs to get their
accounts audited by a CA or cost accountant. Besides, the user also needs to submit
the audited copy accounts, annual return, and reconciliation statement.
 The reconciliation statement is submitted in Form GSTR-9C.
 The due date for filing GSTR-9C is 31st December succeeding at the end of each
financial year.

GSTR 10

 It is the final return to be filed by the user whose GST registration has got canceled.
 However, such a person does not include; person paying tax under a composition
scheme, a person who is collecting TDS or TCS, an input service distributor, and a
non-resident taxable person.
 The main intent for this return is to make sure that the taxpayer has paid off all
outstanding tax liability. The liability is higher of;

a) output tax payable on finished goods, semi-finished goods, capital goods, or

plant and machinery.

b) input tax related to such goods as mentioned above.

 The due date of filing GSTR-10 is later of:

a) 3 months from the date of registration getting canceled, or

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b) date of order of cancellation.

GSTR 11
 This return is for those users who have been allotted a UIN (Unique Identification
Number).
 The UIN is issued to the registered person to claim tax refunds of GST paid on the
purchase of goods and services.
 The organizations who can get UIN are:

a) A consulate or embassy of foreign countries

b) Multilateral Financial Institutions and Organizations which are notified in the

United Nations (Privileges and Immunities) Act, 1947.

c) Specialized agencies of the United Nations Organizations

d) any other class of user or person as may be specified by the Commissioner

 The due date for filing GSTR-11 is 28th of the next month in which the UIN holders
received inward supplies.