gst - returns returns - ca gaurav gupta.pdf · fca, llb, disa. filing of return ... gstr 8 tax...
TRANSCRIPT
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GST - Returns
Institute of Chartered Accountants of India
August 10, 2017
Discussion by:
CA Gaurav Gupta
FCA, LLB, DISA
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Filing of Return
under GST
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GST Returns - Interface
GST - Returns CA Gaurav Gupta 3
Taxable Person
1
GSTN
Taxable Person
2
Central
Government
State
Government
Features:
Single Interface
IT based compliances
Dual review
Real time updates
Multi upload option
Lesser interaction with
authorities
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Filing of Return
GSTR 1 Statement of Outward Supplies
GSTR 2 Statement of Inward Supplies
GSTR 3 Monthly GST Return
GSTR 5 Non-resident taxable persons
GSTR 6 Input Service Distributor (ISD) Return
GSTR 7 Tax Deduction at Source (TDS) return
GSTR 8 Tax Collection at Source (TCS) Return
GSTR 11 Inward Supplies for Government Bodies
Regular Returns - MonthlyGSTR 4 - Compounding taxpayer
Quarterly
GSTR 10 Final return after cancellation, within three month of cancellation
Unscheduled
GSTR 9 Annual GST Return
GSTR 9A Annual return for
Compounding Taxpayer
GSTR 9B Reconciliation
Statement
Annual
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Filing of Return
• Self-assessment of tax liability by the registered taxable persons [Section 27(2)]
• Common e-Return for CGST, SGST & IGST
• Separate returns for different categories of taxpayers
Normal/Regular Taxpayer (GSTR-1, 2 ,3)
Compounding Taxpayer (GSTR- 4 & 8)
Foreign Non-Resident Taxpayer (GSTR-5)
Input Service Distributor (GSTR- 6)
Tax Deductor (GSTR-7)
GST - Returns CA Gaurav Gupta 5
10th / 15th / 20th day of the succeeding month
18th day after the end of quarter
20th of every succeeding month and 7th day after expiry of registration
13th day of the succeeding month
10th day of the succeeding month
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Filing of Return
GSTR-1 for July 2017 - 1- 5th September, 2017
GSTR-2 for July 2017 - 6th - 10th September, 2017
GSTR-3 for July 2017 - 11th - 15th September, 2017
GSTR-3B for July 2017 - 20th August, 2017
GSTR-1 for August 2017 - 16th - 20th September, 2017
GSTR-2 for August 2017 - 21st - 25th September, 2017
GSTR-3 for August 2017 - 26th - 30th September, 2017
GSTR-3B for July 2017 - 20th September, 2017
GST - Returns CA Gaurav Gupta 6
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GST - Returns CA Gaurav Gupta 7
Filing of Return
GSTR-1 GSTR-2
GSTR-3
GSTR-3
GSTR-9
To be filed
by 10th of
next month
To be filed
by 15th of
next month
To be filed by 20th of
next month
For Month 2
To be filed by
December 31 next
year
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GST - Returns CA Gaurav Gupta 8
Filing of Return
Upload GSTR 1 –can include
missing invoice upto 17th
Auto generate GSTR 2A basis GSTR 1 filed by other Suppliers
Accept / Reject / Modify details
and final details to flow in GSTR 2
Gaps communicated in
Form 1A to Supplier
Exercise to Close by 17th
Generate Net Tax – Pay /
Carried forward in GSTR 3
GSTR 5 (NRTP)
GSTR 6 (ISD)
GSTR 7 (TDS)
GSTR 8 (TCS)
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GST - Returns CA Gaurav Gupta 9
Who can file Return
Taxpayer
GST Practitioner
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GSTR-1
1. Select Financial Year & Return Filing Period (Calendar Month)
2. Click SEARCH
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Page 11 Select GSTR 1 – Outward supplies made by the taxpayer by clicking on PREPARE ONLINE
GSTR-1
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GSTR-1
Click on ADD INVOICE
GST - Returns CA Gaurav Gupta 12
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Page 13 Select GSTR 1 – Outward supplies made by the taxpayer by clicking on PREPARE ONLINE
GSTR-1
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GSTR-1
10. Once all line items are added for a particular invoice, click SAVE to add the invoice
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GSTR-1
19. After clicking SUBMIT, click on FILE
20. In case of private limited companies, LLPs, & FLLPs DSC is mandatory for filing returns
21. Click Confirm
22. Once user clicks on Confirm button, the Acknowledgement Reference Number (ARN) will be generated & the pop-up message will appear (as shown)
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GSTR-1
In the GSTR 1, invoices are uploaded by the Supplier Taxpayer.
GSTR 1 needs to be filed even if there is no business activity (i.e. Nil
Return) during the period of return.
Invoice uploaded in GSTR 1 for a financial year can be modified before
filing of September GSTR 3 of next financial year or filing of annual
return, whichever is earlier.
An invoice can’t have two different places of supply. POS should be a
mandatory field in the inter-state invoice.
E-commerce sales transactions are captured explicitly in GSTR 1.
B2B & B2C transactions are captured separately in GSTR 1.
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GSTR-2A
The details of outward supplies as furnished by the supplier shall be made
available to the buyer in Part A of FORM GSTR-2A
Before filing the GSTR 2, Receiver Taxpayer shall take action on all
the invoices received in the GSTR 2A.
Receiver Taxpayer can accept, reject, & modify any pending invoices received in
the GSTR 2A.
Also, receivers can park items for next tax period & such items will roll over to
next month’s GSTR 2.
Accepted & Modified Invoices will flow to GSTR 2 & in case of Rejection
only an intimation will be sent to Taxpayer & Tax Officer.
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GSTR-2
1. From the landing page of returns, select return filing period (Financial Year + Month)
2. Click on PREPARE ONLINE
3. GSTR 2 can be filed only up to period of registration (i.e., till date of cancellation)
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GSTR-2
- When you click on B2B Invoices, Supplier-Wise Summary will be available.
- Click on supplier to view invoice level details submitted by supplier or click on ADD MISSING
INVOICE DETAILS to upload any invoices not uploaded by supplier
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GSTR-2
- When you click on supplier name, you will see the above screen
- There are 3 categories – uploaded by Supplier, uploaded by Taxpayer (Receiver), &
modified by Supplier
- Select one or multiple invoices to Accept & then to Reject (if any)
- Use the action button against each invoice to edit the invoice if necessary
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GSTR-2
Once user clicks on File GSTR-2 button the below message for confirmation to proceed will appear.
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GSTR-2
Acknowledgement number shall be given once the return is uploaded
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GSTR-2
• GSTR 2 for the current tax period cannot be filed if GSTR 3 is not filed for the
immediately preceding period.
• GSTR 2 can be filed only after 10th of the succeeding month except in the case
of casual dealers.
• Interest will be calculated for taxpayers on a daily basis.
• GSTR 2 is editable until receiver taxpayer has acted upon all the invoices
received from all the supplier taxpayers (bulk approval/rejection is possible in
GSTR 2)
• GSTR 2 needs to be filed even if there is no business activity (i.e. Nil Return)
during the period of return.
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GSTR-1A
In the event of any amendment to an invoice or addition (in GSTR 2 of
Receiver Taxpayer), the amended/added invoice(s) will auto populate
the GSTR 1A of the Supplier Taxpayer.
This will happen in case of any error or discrepancy in the invoice level
details at supplier’s end.
The Supplier Taxpayer can Accept or Reject the amended/added
invoice.
If Supplier Taxpayer accepts the amendment/addition, their GSTR 1 will
be auto-amended & liabilities will be updated accordingly.
In case they reject the amendment/addition, there will be no impact on
their GSTR 1 & associated liabilities.
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GSTR-3
Page 25
1. From the landing page of returns, select return filing period (Financial Year + Month)
2. Click on GENERATE under GSTR 3
GST - Returns CA Gaurav Gupta 25
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GSTR-3
Page 26User can verify prefilled information
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GSTR-3
User can cross verify the prefilled data of ITC Credit
GST - Returns CA Gaurav Gupta 27
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GSTR-3
User can enter the amount for which refund to be claimed
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GSTR-3
1. Details of tax paid are auto populated from Cash & Electronic Credit Ledger
- Details of tax paid are auto populated from Cash & Electronic Credit Ledger
- Payment can be made by utilizing Cash / Credit
GST - Returns CA Gaurav Gupta 29
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GSTR-3
- Preview and Sign the return
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• B2B transactions proposed on invoice level – GSTIN, Invoice No. & date, Value,
Description, rate of tax and value of Tax.
• B2C invoice wise only for transaction above specified limit
• HSN Codes (Chapter 1-98 of HSN) and Service Accounting Codes (Chapter 99 of
HSN)
• Separate Tables for Debit / Credit Notes / Input Service Distributor Credit / TDS etc
• GSTR 3 – Detail of Payment, Carried forward, interest, penalties etc
• Generation of Acknowledgement number of submission of returns
GST - Returns CA Gaurav Gupta 31
Filing of Return
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Filing of Return
• Payment of due tax is must for filing valid return [Section 16(2)(d)]
o Returns can be submitted with short payment but shall be treated as invalid – not taken
into account for invoice matching & inter-Government fund settlement. Also, input tax
credit will not be allowed.
• First Return to be filed by all registered taxable persons [Section 40]
o Details of outward/inward supplies
o Filed till the end of month in which registration is granted
• Final Return [Section 45]
o To be filed by persons who applied for cancellation
o Furnished within 3 months of the date of cancellation or date of cancellation order,
whichever is later
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Filing of Return
• Annual Return (GSTR-9) [Section 44]
o To be filed by every registered taxable person
except:
Input Service Distributor
TDS Deductor
Casual taxable person
Non-resident taxable person
o Last date - 31st December following the end of the
financial year
o Annual Return to be accompanied with:
- a audited copy of annual accounts and
- a reconciliation statement for taxable persons
who are required to get their accounts audited
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Matching, reversal & reclaim of
ITC
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Matching, reversal and
reclaim of ITC
GST - Returns CA Gaurav Gupta 35
Inward supply
Matched
Accepted
Not matched
Excess
Communicated to both persons
Added to output liability
of recipient
Duplication
Communicated to recipient
• Details of Inward supplies matched
with
o corresponding details of outward
supply furnished by the
corresponding taxable person,
o with the additional duty of customs
paid, and
o for duplication of claims of input
tax credit.
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Matching, reversal and
reclaim of ITC
GST - Returns CA Gaurav Gupta 36
• Mismatch Report w.r.t.
the Taxable supplies will
be displayed:
• Supplier Mismatch
• Receiver Mismatch
• E-commerce
Mismatch
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Form 3B
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Form 3B
GST - Returns CA Gaurav Gupta 38
Form GSTR-3B
[ See Rule 61(5)]
Year 2017
Month July
1GSTIN
2Legal name of the registered person
- Fill GSTIN. Legal name shall be
autopopulated.- Fill Month and Year
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Form 3B
GST - Returns CA Gaurav Gupta 39
- No invoice wise detail, only
consolidated values
3.1
Detail of Outward Supplies and Inward supplies liable to reverse
charges
Nature of Supplies
Total Taxable
Value Integrated Tax Central Tax State/ UT Tax Cess
1 2 3 4 5 6
( a) Outward taxable supplies (other than
zero rated, nil rated and exempted)
( b) Outward taxable supplies (zero
rated)
( c) Other outward supplies, (Nil rated,
exempted)
( d) Inward supplies (liable to reverse
charge)
( e) Non GST outward supplies
- Taxable Supplies of
goods and Services
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Form 3B
GST - Returns CA Gaurav Gupta 40
- No invoice wise detail, only
consolidated values
3.1
Detail of Outward Supplies and Inward supplies liable to reverse
charges
Nature of Supplies
Total Taxable
Value Integrated Tax Central Tax State/ UT Tax Cess
1 2 3 4 5 6
( a) Outward taxable supplies (other than
zero rated, nil rated and exempted)
( b) Outward taxable supplies (zero
rated)
( c) Other outward supplies, (Nil rated,
exempted)
( d) Inward supplies (liable to reverse
charge)
( e) Non GST outward supplies
- Exports and Supply to
SEZ
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Form 3B
GST - Returns CA Gaurav Gupta 41
- No invoice wise detail, only
consolidated values
3.1
Detail of Outward Supplies and Inward supplies liable to reverse
charges
Nature of Supplies
Total Taxable
Value Integrated Tax Central Tax State/ UT Tax Cess
1 2 3 4 5 6
( a) Outward taxable supplies (other than
zero rated, nil rated and exempted)
( b) Outward taxable supplies (zero
rated)
( c) Other outward supplies, (Nil rated,
exempted)
( d) Inward supplies (liable to reverse
charge)
( e) Non GST outward supplies
- Supplies on which
Reverse charge is to be
paid by recepient
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3.23.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons,
composition taxable persons and UIN holders
Place of Supply (State/UT) Total Taxable Value Amount of Integrated Tax
1 2 3 4
Supplies made to Unregistered Persons
Supplies made to Composition Taxable Persons
Supplies made to UIN Holders
Form 3B
GST - Returns CA Gaurav Gupta 42
- To be given separately for
each state
- Supplies on which
recipient shall not
claim Input tax. UIN
may claim refund
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4Eligible ITC
Details Integrated Tax Central Tax State/ UT Tax Cess
1 2 3 4 5
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse
charge (other
than 1 & 2 above)
(4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST
Rules
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
Form 3B
GST - Returns CA Gaurav Gupta 43
- No invoice wise detail, only
consolidated values- To contain all Input
tax credit on purchase
of inputs, input
services and capital
goods
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4Eligible ITC
Details Integrated Tax Central Tax State/ UT Tax Cess
1 2 3 4 5
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse
charge (other
than 1 & 2 above)
(4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST
Rules
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
Form 3B
GST - Returns CA Gaurav Gupta 44
- No invoice wise detail, only
consolidated values
- Reversal of Credit
proportionate as
available on inputs
and capital goods
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4Eligible ITC
Details Integrated Tax Central Tax State/ UT Tax Cess
1 2 3 4 5
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse
charge (other
than 1 & 2 above)
(4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST
Rules
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
Form 3B
GST - Returns CA Gaurav Gupta 45
- No invoice wise detail, only
consolidated values
- Other ineligible
Credits
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5
Values of exempt, nil-rated and non-GST
inward supplies
Nature of supplies Inter-State supplies Intra-State supplies
1 2 3
From a supplier under
composition scheme, Exempt and
Nil rated supplyt
Non GST supply
Form 3B
GST - Returns CA Gaurav Gupta 46
- No state wise reporting
- Other supplies on
which no ITC is
available
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6.1Payment of Tax
Description Tax payable
Paid through ITC
Tax Paid TDS/TCS
Tax/Cess
paid in cash Interest
Late FeeIntegrated Tax Central Tax State/UT tax Cess
1 2 3 4 5 6 7 8 9 10
Integrated Tax
Central Tax
State/UT Tax
Cess
Form 3B
GST - Returns CA Gaurav Gupta 47
- Interest Late fee can only be
paid in cash
- Reconciliation of tax
payable and paid by
Cash / Credit
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Disclaimer
This presentation has been prepared for internal use of ICAI and its members. The contents of this document are
solely for informational purpose. It does not constitute professional advice or a formal recommendation. The
presentation is made with utmost professional caution but in no manner guarantees the content for use by any
person. It is suggested to go through original statute / notification / circular / pronouncements before relying on the
matter given. The presentation is meant for general guidance and no responsibility for loss arising to any person
acting or refraining from acting as a result of any material contained in this presentation will be accepted by us.
Professional advice recommended to be sought before any action or refrainment.
CA Gaurav Gupta
Partner
MGS & Co.
LD- 65, Pitampura, Delhi – 110034
+91 11 32962487
+91 11 4571 8819
+91 98110 13940
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