Author: admin_gst

Blocking of E-Way Bill (EWB) generation facility for taxpayers with AATO over 5 Cr., after 15th October, 2020
GST
Dated:- 13-10-2020

1. In terms of Rule 138 E (b) of the CGST Rules, 2017, the E Way Bill generation facility of a person is liable to be restricted, in case the person fails to file their GSTR-3B returns, for a consecutive period of two months or more.
2. As you might be aware that the GST Council in its last meeting has decided that this provision will be made applica

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DGGI Gurugram Zonal Unit arrest one person on charges of creating and operating fictitious firms on forged documents and passing fake input tax credit of 190 crore
GST
Dated:- 9-10-2020

The Directorate General of GST Intelligence (DGGI) Gurugram Zonal Unit (GZU), Haryana has arrested one Md. Shamshad Saifi resident of New Delhi on charges of creating and operating fictitious firms on forged documents and passing fake input tax credit by way of issuance of invoices without any actual receipt or supply of goods or services.
It is apparent from the investigation conducted till date, that Md. Saifi created two companies by the name of M/s Techno Electrical and M/s Lata Sales based at New Delhi on basis of bogus and forged documen

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Annual Return (GSTR-9) and Reconciliation Statement (GSTR 9C) for FY 2018-19
GST
Dated:- 9-10-2020

Vide notification No. 69/2020 – Central Tax, dated 30.09.2020, the due date for furnishing of the Annual Return for the FY 2018-19 has been extended till 31.10.2020.
Certain representations have been received stating that the auto populated GSTR 9 for the year 2018-19 (Tables 4, 5, 6 and 7) also includes the data for FY 2017-18. However, this information for FY 2017-18 has already been furnished by the taxpayers in the annual return (GSTR 9) filed for FY 2017-18 and there is no mechanism to show the split of two years (2017-18 & 2018-19) in FORM GSTR-9 for 2018-19.
In this regard, it is clarified that the taxpayers are required

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DGGI busts exporter companies for defrauding exchequer through fraudulent claims of ITC and cash refund of around 61 crore
GST
Dated:- 9-10-2020

An intelligence was developed by the officers of DGGI that few exporter companies were engaged in fraudulent availment of Input Tax Credit (ITC) on the invoices of non-existing and fictitious firms or such firms which apparently do not have any purchases themselves. The ITC so availed was utilized to pay IGST on the export goods, which was thereafter claimed as cash refund. Thus, the government exchequer was put at double loss – on one hand ITC was obtained on goods where no tax was paid and on the other hand IGST paid from such fraudulently availed ITC was obtained as cash refund. Th

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Recommendations of the 42nd GST Council Meeting
GST
Dated:- 6-10-2020

The 42nd GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt Nirmala Sitharaman through video conferencing here yesterday. The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and senior officers of the Ministry of Finance& States/ UTs.
The GST Council has made the following recommendations:
1. Levy of Compensation Cess to be extended beyond the transition period of five years i.e. beyond June, 2022, for such period as may be required to meet the revenue gap. Further details to be worked out.
2. Centre is releasing comp

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in this regard significantly, such that the timely furnishing of details of outward supplies (GSTR-1) by a taxpayer and his suppliers would -(i) allow him to view the ITC available in his electronic credit ledger from all sources i.e. domestic supplies, imports and payments on reverse charge etc. prior to the due date for payment of tax, and (ii) enable the system to auto-populate return (GSTR-3B)through the data filed by the taxpayer and all his suppliers. In other words, the timely filing of GSTR-1 statement alone would be sufficient as the return in FORM GSTR-3B would get auto prepared on the common portal. To this end the Council recommended / decided the following:
a. Due date of furnishing quarterly GSTR-1 by quarterly taxpayers to

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e default return filing system.
4. As a further step towards reducing the compliance burden particularly on the small taxpayers having aggregate annual turnover < ₹ 5 cr., the Council's earlier recommendation of allowing filing of returns on a quarterly basis with monthly payments by such taxpayers to be implemented w.e.f. 01.01.2021. Such quarterly taxpayers would, for the first two months of the quarter, have an option to pay 35% of the net cash tax liability of the last quarter using an auto generated challan. 5. Revised Requirement of declaring HSN for goods and SAC for services in invoices and in FORM GSTR-1 w.e.f. 01.04.2021 as under: a. HSN/SAC at 6 digits for supplies of both goods and services for taxpayers with aggre

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GST taxpayers get relief in implementation of e-invoice
GST
Dated:- 3-10-2020

The Government had in December 2019 prescribed that the GST Taxpayers having aggregate annual turnover more than ₹ 100 crore in any preceding Financial Year will be required to issue e-invoice for all the Business to Business (B2B) supplies, in the manner prescribed under rule 48(4) of the CGST Rules, 2017 w.e.f. 1st April 2020. Further, it was also mandated under rule 48 (5) of the CGST Rules, 2017 that a B2B invoice or an export invoice issued by such a taxpayer, in any other manner, shall not be treated as an invoice.
In March 2020, the date of implementation of e-invoice was extended to 1st October 2020. Keeping in view the hardships faced

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such non-adherence to provisions, shall stand waived if the Invoice Reference Number (IRN) for such invoices is obtained from the Invoice Reference Portal (IRP) within 30 days of date of invoice.
The same is illustrated with an example: In case a registered person has issued an invoice dated 3rd October, 2020 without obtaining IRN but reports the details of such invoice to IRP and obtains the IRN of the invoice on or before 2nd November, 2020, then it shall be deemed that the provisions of rule 48 (5) of the CGST Rules, 2017 are complied with and the penalty imposable under section 122 of the CGST Act, 2017 shall also stand waived. Relevant notifications would follow.
It may be noted that no such relaxation would be available for the inv

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GST mop-up rises 4 pc to 95,480 cr in September
GST
Dated:- 1-10-2020

New Delhi, Oct 1 (PTI) – The country's GST collections grew 4 per cent to a high of ₹ 95,480 crore in September, indicating that economic recovery is in sight.
Goods and Services Tax (GST) mop-up in September 2019 stood at ₹ 91,916 crore.
The Finance Ministry in a statement said the gross GST revenue collected in September 2020 is ₹ 95,480 crore, out of which Central GST is ₹ 17,741 crore, State GST is ₹ 23,131 crore, Integrated GST is ₹ 47,484 crore (including ₹ 22,442 crore collected on import of goods) and cess is ₹ 7,124 crore (including ₹ 788 crore collected on import of goods).
In September 2

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n the collection is an encouraging sign for the economy. It is expected that the revenue collection should continue to improve as we approach the festive season".
Deloitte India Senior Director M S Mani said a modest increase of 4 per cent in the GST collections compared to the previous year indicates that the economic recovery process is underway, with some key large states also reporting increased collections.
"If the present trends of GST collections continue, we should be hopeful of significant increases in the coming months based on the unlockdown steps taken in various states and the festival season ahead," Mani added.
EY Tax Partner Abhishek Jain said with a significant part of the economy resuming operations and in

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GST Revenue collection for September, 2020
GST
Dated:- 1-10-2020

GST Revenue collection for September, 2020
₹ 95,480 crore gross GST revenue collected in September
The gross GST revenue collected in the month of September, 2020 is ₹ 95,480 crore of which CGST is ₹ 17,741 crore, SGST is ₹ 23,131 crore, IGST is ₹ 47,484 crore (including ₹ 22,442 crore collected on import of goods) and Cess is ₹7,124 crore (including ₹ 788 crore collected on import of goods).
The government has settled ₹ 21,260 crore to CGST and ₹ 16,997 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the State Governments after regular settlement in t

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Jammu and Kashmir
282
368
30%
2
Himachal Pradesh
609
653
7%
3
Punjab
1133
1194
5%
4
Chandigarh
157
141
-10%
5
Uttarakhand
1017
1065
5%
6
Haryana
4110
4712
15%
7
Delhi
3386
3146
-7%
8
Rajasthan
2253
2647
17%
9
Uttar Pradesh
5073
5075
0%
10
Bihar
986
996
1%
11
Sikkim
209
106
-49%
12
Arunachal Pradesh
44
35
-20%
13
Nagaland
21
29
43%
14
Manipur
42
34
-19%
15
Mizoram
29
17
-42%
16
Tripura
52
50
-3%
17
Meghalaya
106
100
-6%
18
Assam
848
912
8%
19
West Bengal
3255
3393
4%
20
Jharkhand
1509
1656
10%
21
Odisha
2015
2384
18%
22
Chattisgarh
1490
1841
24%
23
Madhya Pradesh
2087
2176
4%
24
Gujarat
5741
6090
6%
25
Daman and Diu
89
1

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Borrowing of money to meet GST revenue shortfall
GST
Dated:- 21-9-2020

As per provision in Sections 7, 8 & 10 of the GST (Compensation to States) Act, 2017, the issue of pending GST compensation and future course of action to meet the GST compensation shortfall has been discussed in 41st GST Council meeting on 27.08.2020 in the light of the opinion given by Ld. Attorney General of India, wherein States were given two options to meet their GST compensation shortfall for current FY from market borrowing. This was stated by Shri Anurag Singh Thakur, Union Minister of State for Finance & Corporate Affairs in a written reply to a question in Rajya Sabha today.
However, some States/UTs have suggested Central Government to borrow money from market and compensate States to meet GST revenue shortfall. In this regard, it is submitted that Central Government continues to remain engaged with the States who have not given either of the options, the Minister stated.
Shri Thakur said

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luding National Capital Territory), suitable arrangements to ensure flow of resources under the Special Window to them would be made by the Government of India
* The interest on the borrowing under the Special Window will be paid from the Cess as and when it arises until the end of the transition period. After the transition period, principal and interest will also be paid from proceeds of the Cess, by extending the Cess beyond the transition period for such period as may be required. The State will not be required to service the debt or to repay it from any other source.
* States will also be given permission to borrow the final instalment of 0.5% (originally intended as a bonus for completing at least three of the four specified reforms) allowed in para 4 of the Department of Expenditure's OM F.No. 40(06)/PF-S/2017-18 dated 17-5-20 (hereinafter referred to as DOE OM) even without meeting the pre-conditions. This will enable borrowing of approximately ₹ 1 lakh crores in aggr

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sation Cess each year would be the interest payable; the second charge would be the principal repayment. The remaining arrears of compensation accrued during the transition period would be paid after the interest and principal are paid.
Option 2
* The entire shortfall of ₹ 235,000 crores (including the Covid-impact portion) may be borrowed by States through issue of market debt. The GOI will issue an OM committing to repayment of principal on such debt from Cess proceeds as per para IV below.
* Appropriate enhanced special borrowing permission will be given by the GOI under Article 293 based on the following methodology, in modification of scheme notified earlier under the DOE OM:
a. Each state's borrowing limits for the year will be based on the following calculation: Basic eligibility (3 % of GSDP) + Amount allowed for shortfall as per Item I above of Option 2+ up to 1% of GSDP (reform-linked as per paras 5 to 8 of DOE OM)
or
Basic eligibility (3% of GSDP) + 1% of GS

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FAQs and User Manual – Matching Offline Tool
GST
Dated:- 17-9-2020

=============
Document 1GIN
GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
FAQs and User Manual – Matching Offline Tool
Goods and Services Tax Network
Designed and Developed by GSTN
Page 1 of 46
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
Table of Contents
(A) About Matching Offline Tool
(B) FAQS > Download and Install Matching Offline Tool
B.1. Download Matching Offline Tool…………….
B.2. Manage Profile
(C) FAQS > View Form GSTR-2B Files in Matching Tool …..
C.1. Download Form GSTR-2B JSON files from GST Portal.
C.2. Open JSON Files in the Matching Tool
(D) FAQs > Import Purchase Register in the Matching Tool ……
(E) FAQs > Match Results
(F) Download and Install Matching Offline Tool …….
F.1. Create Profile……….
(G) View Form GSTR-2B Files in Matching Tool……………
G.1. Download Form GSTR-2B JSON Files From GST Portal..
G.2. Open JSON Files in the Matching

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sults using features provided in the tool. The tool enables the
taxpayer to download the matching results in a csv format.
The key features of Matching Offline Tool is that the setails can be matched offline with no
connection to Internet.
Designed and Developed by GSTN
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
(B) FAQS > Download and Install Matching
Offline Tool
B.1. Download Matching Offline Tool
1. From where can I download and use the Matching Offline Tool in my
system?
To download and open the Matching Tool in your system from the GST Portal, perform following
steps:
1. Access the GST Portal: www.gst.gov.in.
2. Go to Downloads > Offline Tools > Matching Offline Tool option and click on it.
3. Select Download.
4. Click Proceed.
5. Unzip the downloaded Zip file which contain Matching Offline Tool.exe.
6. Open the Matching Offline Tool.exe by double clicking on it.
7. Select the folder where you intend to install the Matching Offline Tool.
8. Click Next.

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can only be used on
desktop/laptops.
6. What does downloaded zip folder for Matching Offline Tool contains?
The Zip folder downloaded from the GST portal will consist of the following:
•
•
Installation file for the offline tool .exe format (Set up file)
'Read me' explaining in detail the prerequisites with respect to system requirements
and steps for installation of the offline tool
• Offline tool taxpayer manual
•
Change history text file
•
Purchase register template
B.2. Manage Profile
7. Does the Matching Offline Tool contain any Help for each page?
Once you open the tool, you will notice detailed instructions (Contextual to that page) to use the
tool, using HELP link on the top-right corner of the tool at each page.
8. Can I access Matching Offline tool without creating profile in Offline
tool?
No, you cannot access Matching Offline tool without creating a profile in it.
9. How can I add my profile in Matching Offline Tool?
To add your profile in Matc

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ete button
available on the Modify Profile page.
(C) FAQS > View Form GSTR-2B Files
Matching Tool
C.1. Download Form GSTR-2B JSON files from GST Portal
14. Do I need to login to GST Portal to download Form GSTR-2B JSON
file?
Yes, you must login in to the GST Portal to download GSTR-2B JSON file.
in
15. From where can I download the Form GSTR-2B JSON file?
You can download the Form GSTR-2B JSON file from Services → Returns → Returns Dashboard
→ Select the FY and Return period → GSTR-2B tile (Download) → Download JSON
Designed and Developed by GSTN
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
16. Where can I find the downloaded JSON files from the GST Portal?
The JSON files downloaded from the GST Portal gets saved in the Downloads folder on your
machine.
C.2. Open JSON Files in the Matching Tool
17. Do I need to open the Matching Offline Tool to open the JSON files
downloaded from the GST Portal?
Yes, you need to click the Matc

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rchase Register section.
21. Can I maintain my Purchase Register in a format other than provided
on GST portal?
Purchase register maintained in a format other than the template provided as part of Matching
offline tool will not get imported into the tool.
22. What will happen once the Purchase Register is imported in the Offline
Tool?
Once the Purchase Register is imported in the Offline Tool, you can:
View the details as imported from the Purchase Register
Remove all the entries imported from the Purchase Register
Compare/Match the entries of imported Purchase Register with the entries of Form
GSTR-2B
(E) FAQS > Match Results
23. What are different categories of matching results?
There are six categories of matching results available in the tool, as explained in table below:
Categories of matching results
Exact match (All 7 parameters
match)
Matching Parameters
1.
GSTIN
2.
Document type
3.
Document number
4.
Document date
5.
Total taxable value
6. Total tax amount
7. Tax amount head

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nt type
Document number
Document date
BUT there is a mismatch on one or more of following
parameters, beyond the tolerance limit set:
Total taxable value
Total tax amount
Tax amount head wise
Integrated tax
.
•
Central tax
•
•
CESS
State/UT tax
All documents that exist in Form GSTR-2B, but could not
be found in PR, (i.e. not classified in any of the
Categories of matching results above), will be
classified in this category.
All documents that exist in PR, but could not be found in
Form GSTR-2B, (i.e. not classified in any of the
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GOODS AND SERVICES TAX NETWORK
Categories of matching results
Matching Parameters
Matching Offline Tool
Categories of matching results above), will be
classified in this category.
24. What is the function of the Refine Matching Result option on the
Matching Tool?
The REFINE MATCHING RESULT option enables you to refine the match results by altering the
tolerance value for Integrated, Central, State/UT tax or Cess.
You may als

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ine Tool option.
Dashboard
Services â–¼
GST Law
Downloads â–¼ Search Taxpayer-
Help and Taxpayer Facilities E-Invoice
Offline Tools
Accounting and Billing Software
Returns Offline Tool
Tran-1 Offline Tools
GSTR3B Offline Utility
ITC03 Offline Tool
Matching Offline Tool
Tran-2 Offline Tools
ITC01 Offline Tool
ITC04 Offline Tool
GSTR 4 Offline Tool
GST ARA 01 – Application for Advance Ruling
GSTR 6 Offline Tool With Amendments
Refunds Offline Tools
GSTR8 Offline Tool
GSTR-9 Offline Tool
GSTR-9C Offline Tool
Reap Returns Offline Tool
GSTR 11 Offline Tool
GSTR7 Offline Utility
GSTR10 Offline Tool
GSTR-9A Offline Tool
GSTR-4 (Annual) offline tool
Reap GSTR 6 Offline Tool With Amendments
16
You can download the Matching Offline Tool from the Portal without logging in to the
GST Portal (using the Downloads option).
3. The Matching Tool page is displayed. Click the Download hyperlink.
Make sure you carefully read the Important message and System Requirement
details displayed on the pag

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Import of GSTR 2B JSON for IMPG, IMPGSEZ, ISD, ISDA tables.
• IMPG, IMPGSEZ, ISD, ISDA tables data view with sorting, filter and pagination.
• Export as CSV option in IMPG, IMPGSEZ, ISD, ISDA table.
• Providing matching summary as match category wise on post refinement with export as excel & CSV download for each match bucket.
GSTR-2B view summary with navigation for each table from summary table.
• Data deletion option at landing page to remove return period wise data on limit exceed.
GSTR-2B tables CSV download with filter enabled data.
System Requirement
To use the tool efficiently, ensure that you have the following installed on your system:
1. Operating system → Windows 7 or above. The tool does not work
on Linux and Mac.
2. Browser: You need one of these browsers installed on your
system.
• Internet Explorer 10+
• Google Chrome 7+
3. Microsoft Excel 2007 & above
4. Alternatively, for any below version the tool will open in a default
bro

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rvices Tax
Home Services â–¾
GST Law
Downloads
Search Taxpayer-
Help and Taxpayer Facilities
e-Invoice
Matching Offline Tool
Skip
Main Content O
Matching Offline T…ap
Home Downloads Return
Matching Offline Tool v1.01
The Matching Offline Tool can be used in offline mode to:
1. View GSTR-ZD
2. Match GSTR-28 with Purchase Register
To install the tool, please download, extract the zip file and run the Download
Your downloaded (Matching Offline Tool) zip file contains:
MatchingOffineToolLv1.0 (Application)
Purchase Register Excel Template
Readme
. User Manual
Change History
Important!
Before you extract and run the downloaded file, ensure that the file is not corrupted. How do I know that my file is not corrupt? Click here to know
more.
Go through the Readme document before you begin installation.
âš« Double-click on Matching Offline Tool to install the offline tool.
What's new with Matching Offline Tool v1.0 (Released on 27/08/2020)
Opening the GSTR-28 JSON in offline tool.
Impor

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TAX NETWORK
Name
GSTR2B_Offline Matching_Tool_Offline_…
PurchaseRegister Template V1.0
Date modified
Type
Size
8/17/2020 4:39 PM
8/17/2020 4:39 PM
Application
Microsoft Excel W…
23,512 KB
24 KB
Setup – GSTR2B_Offline_Matching_Tool_Offline_Tool_v…
Select Destination Location
Where should GSTR 2B_Offline Matching_Tool be installed?
Setup will install GSTR 2B_Offline Matching_Tool into the following folder.
To continue, click Next. If you would like to select a different folder, click Browse.
C:\GSTR2B_Offline Matching Tool
Browse…
At least 71.1 MB of free disk space is required.
Next >
Cancel
Matching Offline Tool
9. Select Create a desktop shortcut checkbox to create a shortcut for the Matching Tool on
your desktop.
10. Click Next.
Name
Date modified
GSTR2B_Offline_Matching_Tool_Offline_…
PurchaseRegister_Template V1.0
8/17/2020 4:39 PM
8/17/2020 4:39 PM
Туре
Application
Microsoft Excel W…
Size
23,512 KB
24 KB
Setup – GSTR2B_Offline_Matching_Tool_Offline_Tool_v.

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created a profile in Offline tool, then enter your GSTIN or Trade/legal name in GSTIN field.
2. Trade/Legal name shall be auto filled based on the GSTIN or Trade/legal name entered in 'GSTIN field'.
3. Select Financial year and Tax period from the drop down.
4. Click on Proceed (Proceed button shall be enabled only after filling up all mandatory fields)
i No profile added. Please create profile of a taxpayer by clicking on 'Manage profile' option.
GSTINâš«
Trade/Legal name:
Financial Year❤
Tax Periodâ­‘:
Select
Select
The Matching Tool installation is a one-time activity.
Manage Profile eâ–¾
Delete File(s)
Designed and Developed by GSTN
Page 17 of 46
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
F.1. Create Profile
Use the links provided on the Matching Offline Tool (Form GSTR-2B with purchase order) page
to create your profile.
To create a profile in the Matching tool, perform the following steps:
1. On the Goods and Services Tax Matching Tool (Form GSTR-2B

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details in the Matching tool.
OX
Good and Services Tax Matching Tool
Add Profile
34BOGPS8935H6ZB
GSTIN of Taxpayerâš«
GSTN
Trade/Legal nameâš«
No
HELP
• Indicates mandatory fields
SEZ Unit/Developerâš«
BACK
SAVE
8. Details get added in the Matching tool and another blank row appears to add more details. If
required, you can delete the row using the
icon.
Good and Services Tax Matching Tool
Add Profile
34BOGPS8935H6ZB
9. Click SAVE.
GSTIN of Taxpayerâš«
GSTN
Trade/Legal name.
No
Select
HELP
Indicates mandatory fields
SEZ Unit/Developerâš«
+
BACK SAVE
Designed and Developed by GSTN
Page 19 of 46
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GOODS AND SERVICES TAX NETWORK
BO
Good and Services Tax Matching Tool
Add Profile
● Profile(s) saved successfully!
GSTIN of Taxpayerâš«
Trade/Legal nameâš«
Select
Matching Offline Tool
HELP
• Indicates mandatory fields
SEZ Unit/Developerâš«
10. A confirmation message, “Profile is saved successfully” is displayed.
11. Click BACK to go back to the

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n.
Designed and Developed by GSTN
Page 21 of 46
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
(G) View Form GSTR-2B Files in Matching
Tool
G.1. Download Form GSTR-2B JSON Files From GST Portal
To view Form GSTR-2B in the Matching Tool, perform the following steps.
1. To download Form GSTR-2B JSON files from GST portal, access the GST portal using the
URL: https://www.gst.gov.in/. The GST Home page is displayed.
2.
Goods and Services Tax
Home
Services â–¾
GST Law
Downloads â–¼
Search Taxpayer â–¼
Help and Taxpayer Facilities
E-Invoice
Home > Login
Login
Username*
Enter Username
Password*
Enter Password
LOGIN
âš« indicates mandatory fields
Forgot Username
Forgot Password
First time login: If you are logging in for the first time, click here to
log in.
Skip to Main Content
A+ A-
→ Login
Log in to the GST portal using valid credentials and go to Services > Returns > Returns
Dashboard.
Designed and Developed by GSTN
Page 22 of 46
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GOODS AND SERVICES TAX N

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Plain text (Extract) only
For full text:-Visit the Source

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earch Taxpayer â–¼ Help and Taxpayer Facilities
E-Invoice
Dashboard Returns
→ English
File Returns
Financial Year*
Return Filing Period
2020-21
July
Designed and Developed by GSTN
GSTR-2A can now be downloaded in excel/CSV format for you
• Indicates Mandatory Fields
SEARCH
Page 23 of 46
16
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
4. To download the Form GSTR-2B JSON files, click the Download button on the Auto – drafted
ITC Statement – GSTR -2B tile.
Details of outward supplies of goods
Details of auto drafted supplies
Table 6A of FORM GSTR1
or services
GSTR1
GSTR1A
Due Date 31/08/2020
Due Date 31/08/2020
PREPARE ONLINE
PREPARE OFFLINE
PREPARE ONLINE
PREPARE OFFLINE
PREPARE ONLINE
PREPARE OFFLINE
Inward supplies received by
taxpayer (For taking action)
GSTR2
Due Date 31/08/2020
Auto Drafted details (For view only)
Auto – drafted ITC Statement
GSTR2A
GSTR2B
VIEW
DOWNLOAD
PREPARE ONLINE
PREPARE OFFLINE
5. The Offline Download for Form GSTR-2B page is disp

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Plain text (Extract) only
For full text:-Visit the Source

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rd > Returns > GSTR-2B
Offline Download for GSTR-2B
Help
saravana bhavan
34BOGPS8935H7ZA
→ English
FORM GSTR-2B has been generated on the basis of the information furnished by the suppliers in their respective FORMS GSTR-1,5 and 6. It also contains
information on imports of goods from the ICEGATE system. It can be downloaded as either JSON file to view in offline tool or can be downloaded as Excel
file.
Download data for GSTR-2B
Note: Please refer help section for more details.
072020 34BOGPS….xlsx
GENERATE JSON FILE TO DOWNLOAD
GENERATE EXCEL FILE TO DOWNLOAD
You can find the JSON file under Downloads folder on your machine.
G.2. Open JSON Files in the Matching Tool
BACK
The next step is to open the Matching Tool and view Form GSTR-2B JSON files in the tool.
8. On the Home screen of the Matching Offline Tool, select the relevant GSTIN from the drop-
down list.
The drop-down list contains the profiles that are added by you in the Matching Tool.
Trade/Legal Name field gets auto

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Plain text (Extract) only
For full text:-Visit the Source

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ble for Viewing
Select Table
VIEW SUMMARY OF GSTR-2B â–¼
Matching Offline Tool
Regular
2020-21
Jul
HELP
i
×
INFORMATION
☑
GSTR-2B json imported successfully. You can match the
GSTR-2B with your purchase register. Matching can be
initiated by selecting 'Matching Tool' option on the page.
XPORT TO EXCEL
OK
13. Click VIEW SUMMARY of Form GSTR-2B to view the summary.
Select Table for Viewing
Select Table for Viewing
VIEW SUMMARY OF GSTR-2B ^
BACK
ITC available
ITC not available
S.No.
Heading [Expand All ✓]
GSTR-3B table Integrated tax (*)
Central tax (*)
State/UT tax (*)
Cess (7)
Part A
ITC Available – Credit may be claimed in relevant headings in GSTR-3B
All other ITC – Supplies from registered persons other than reverse charge
4(A)(5)
0.00
0.00
0.00
0.00
||
III
Inward Supplies from ISD â–¼
4(A)(4)
0.00
0.00
0.00
0.00
3.1(d)
Inward Supplies liable for reverse charge ✓
0.00
0.00
0.00
0.00
4(A)(3)
IV
Import of Goods ✓
4(A)(1)
61,09,94,654.85
13,764.24
Par

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Plain text (Extract) only
For full text:-Visit the Source

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D Credits received – ISDA
Import of goods from Overseas – IMPG
Import of goods from SEZ-IMPGSEZ
Once a table is selected, the respective table summary is displayed.
Select Table for Viewing
Taxable inward supplies received from registered persons – B2B
Taxable inward supplies received from registered persons – B2B
Table Summary ^
GSTIN of supplier
Trade/Legal name
No. of records
Total taxable value (*)
Total tax amount (*)
34BOGPS8935H6ZB
GSTN
7
39,000.00
7,605.00
Supplier wise summary
Document details
Display rate wise details
Search:
Q Search
BACK
Records
10
Per Page:
Select Columns To
Display/Hide:
+12â–¼
GSTIN of supplier
Trade/Legal name
Invoice number
Invoice type
â–¼
Invoice date T
Invoice value (*) ▲ Place of Supply →
Taxable value (*)
–
Integrat
tax (*)
34BOGPS8935H6ZB GSTN
3b4
Regular
04/02/2019
4,500.00
Puducherry
10,000.00
0.
34BOGPS8935H6ZB GSTN
3b3
Deemed Exports
03/02/2019
3,500.00
Puducherry
8,000.00
0.
34BOGPS8935H6ZB GSTN
3b2
Deemed Exports
02/02/

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Plain text (Extract) only
For full text:-Visit the Source

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le % of tax
rate
Invoice number Invoice date
Τ
GSTIN of supplier Trade/Legal name Invoice number
Invoice type
Invoice date
Cess
☑ GSTR-1/5 Filing Date
3b2
02/02/2019
34BOGPS8935H6ZB GSTN
3bup2
Deemed Exports
03/02/2019
3b1
01/02/2019
34BOGPS8935H6ZB GSTN
3bup1
Deemed Exports
✔ GSTR-1/5 Period
☑ ITC Availability
02/02/2019
2b1
02/12/2018
34BOGPS8935H6ZB GSTN
2bup1
Regular
07/12/2018
2,000.00
Pudu
2b2
03/12/2018
34BOGPS8935H6ZB GSTN
2bup2 ✓
Regular
03/12/2018
3,000.00
Pudu
>
16. Click Display rate wise details to display the record details on the basis of rate.
Designed and Developed by GSTN
Page 29 of 46
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GOODS AND SERVICES TAX NETWORK
Supplier wise summary Document details
Hide rate wise details
Original Details
Matching Offline Tool
Records
Search Search
10
Per Page:
Select Columns To
Display/Hide:
+14
Invoice number
Invoice date
Τ
GSTIN of supplier
Trade/Legal name
Invoice number
Invoice type T
Invoice date
Τ
Invoice value (*)
Place of
3b2
02/02/20

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Plain text (Extract) only
For full text:-Visit the Source

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gs in GSTR-3B
All other ITC – Supplies from registered persons other than reverse charge ^
4(A)(5)
B2B-Invoices
B2B – Debit notes
B2B
Do you want to open or save Jul 2020-21_34BOGPS8935H7ZA_GSTR2B_Offline.xlsx (26.6 KB) from localhost?
Designed and Developed by GSTN
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Open
Save
Cancel
×
Page 30 of 46
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GOODS AND SERVICES TAX NETWORK
Save and open the file from the local drive of your machine.
A1
fx
Goods and Services Tax – GSTR-2B
A
B
234567890
Matching Offline Tool
E
Goods and Services Tax – GSTR-2B
Financial Year 2020-21
Tax Period Jul
GSTIN 34BOGPS8935H7ZA
Trade/Legal name |GSTN
Date of generation 27/08/2020
10
Worksheet GSTR-2B Table Reference
11
Name
Field Name
GSTR-2B Data Entry Instructions
Instructions
12345670
18
GSTIN of Supplier
Trade/Legal name
Invoice number
Invoice type
Invoice date
Invoice value
Place of supply
GSTIN of supplier
Trade name of the supplier will be displayed. If trade name is not av

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Plain text (Extract) only
For full text:-Visit the Source

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IMPORT EXCEL/CSV
2
3
GSTR-2B
PURCHASE REGISTER
MATCHING RESULT
(PR)
Note: Purchase register should be maintained as per the template provided on GST portal and the same can be downloaded therefrom.
Purchase register maintained in a format other than the template shall not be imported into the tool.
Matching Offline Tool
BACK
In case there appears some error in downloading Purchase Register, an error file is
generated, which can be downloaded by clicking the DOWNLOAD ERROR FILE.
By default, the error file gets downloaded in the Downloads folder of your machine. Open
the file to check the error.
The errors are displayed in the following format in an excel.
AutoSave Off
Jul 2020-2021_34BOGPS8935H7ZA_PR_Errorfile – Excel
Manika Bhardwaj MB
F
File
Home
Insert
Page Layout
Formulas
Data
Review View Help
Search
Share
Comments
Insert v
X
Σ
Calibri
• 11 – Α' Α'
===
ab Wrap Text
General
4
LGâ–¾
Paste
BIU
AA
Protect
Merge & Center
$ % 500-00
Conditional Format as Cell
Formatt

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For full text:-Visit the Source

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2000
0
0
0
20 Selected
3/12/2018
3000
0
Selected
1/2/2019
4000
259 Selected
2/2/2019
6000
550 Selected
Invoice
/000-3b3
3/2/2019
8000
340 Selected
SEZWOP
Invoice
3b4
4/2/2019
100001
610 Selected
11 34BOGPS8935H6ZB GSTN
SEZWP
Invoice
2bup1/0000
7/12/2018
12000
100
30 Selected
12 34BOGPS8935H6ZB GSTN
SEZWP
Invoice
2bup2aaa
3/12/2018
13000
0
0
0
65 Selected
13 34BOGPS8935H6Za GSTN
SEZWP
Invoice
3bup1
2/2/2019
4600
270 Selected
14 34BOGPS8935H6Zb GSTN
SEZWP
Debit Note
3bup2
3/2/2019
8100
620 Selected
15 34BOGPS8935H6aB GSTN
SEZWOP
Debit Note
2bcn1
5/12/2018
4000
16 34BOGPS8935H6ZB GSTN
SEZWP
Credit Note
3bcn1
17/02/2019
3300
17 34BOGPS8935H6ZB GSTN
SEZWP
Credit Note
3bcn2
18 34BOGPS8935H6ZB
GSTN
SEZWP
Debit Note
19 34BOGPS8935H6ZB GSTN
SEZWP
Debit Note
3bdb1
3bdb2
19/02/2019
18/02/2019
20/02/2019
7700
5510
9900
Selected
145 Selected
496 Selected
320 Selected
610 Selected
Fix the errors displayed in the excel and click IMPORT EXCEL/CSV again to import the
excel.
Designed and Developed by GS

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Plain text (Extract) only
For full text:-Visit the Source

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urchase register.
Click VIEW PURCHASE REGISTER to view purchase register details. Detail view
of purchase register is displayed.
Detail view of Purchase Register
Supplier wise
Document wise
Search Q Search
GSTIN of
supplier ÷
+ 37APWCD7391FGZO
Records
Per Page:
10
Select Columns To
Display/Hide:
+10â–¼
Type of inward
supply
Taxable
value (*)
÷
Total
tax (*) =
Integrated
tax (*) ✰
Central
tax (*)
State/ UT
tax (*)
Cess
(Rs.) =
B2B
5,000.00
1,580.00
0.00
540.00
540.00
500.00
+ 34BOGPS8935H6ZB
B2B
-30,500.00
471.00
0.00
164.50
164.50
142.00
+ 34BOGPS8935H6ZB
DE
28,905.00
6.470.50
0.00
2,239.75
2,239.75
1,991.00
Designed and Developed by GSTN
BACK
Page 33 of 46
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
18. Click the Supplier wise tab to view purchase register records on the basis of suppliers.
19. Click the Document wise tab to view purchase register records on the basis of documents.
Supplier wise
Document wise
Search
Q Search
Records
Per Page:
10
Select Colu

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Plain text (Extract) only
For full text:-Visit the Source

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.00
1,093.00
0.00
379.50
379.50
334.00
34BOGPS8935H6ZB
DE
Debit Note
3bdb2
20/02/2019
9,800.00
1,938.00
0.00
669.00
669.00
600.00
« Previous
1 2 Next >>
BACK
20. Click the Next and Back buttons to navigate through document wise details of the
purchase register.
The sorting and filter buttons are available along with each column header to sort
and filter table data. Use the buttons to display records in ascending or descending
order or filter details in a column.
(I) Match Results
21. To match results of Form GSTR-2B details with the purchase register, click the MATCH
button.
The summary and details of the match result is displayed in different sections.
Designed and Developed by GSTN
Page 34 of 46
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GOODS AND SERVICES TAX NETWORK
Details of matching result
Supplies from registered persons (B2B)
Matching result
Match type
No. of documents
M1 Exact match
M2 Partial match
Match
M3 Probable match
1
1
0
Taxable value (*)
Matching Offline Tool
Export to CSV
Total tax amount (*)
4,500.00

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Plain text (Extract) only
For full text:-Visit the Source

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cument type
â–  Document number
â– 
â– 
Document date
Taxable value
Total tax amount
Integrated tax
•
•
Central tax
Designed and Developed by GSTN
State/UT tax
BACK
Page 35 of 46
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GOODS AND SERVICES TAX NETWORK
• Cess
Matching Offline Tool
Ο
Partial match: Records match partially
O Probable match: Mismatch in between GSTIN and Document type and
complete match in all other parameters
â—‹ Mismatch (Few parameters do not match or record does not exist in Form
GSTR-2B or Purchase register
Unmatched: Two or more parameters do not match
â—‹
â—‹
In GSTR-2B not in Purchaser register
O
In Purchase register not in GSTR-2B
•
No. of documents: Displays the number of documents matched or mismatched.
•
Total taxable value: Displays the value of tax on match or mismatch of respective
tables
Below the summary, details of the matching result are displayed as per the matches made
for example: Supplies from registered person (B2B), Deemed exp

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Plain text (Extract) only
For full text:-Visit the Source

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Invoice
2bup1
07/12/2018
2,000.00
120.00
0.00
50.00
50.00
20.00
2
No
34BOGPS8935H6ZB
Invoice
2bup1
07/12/2018
2,000.00
120.00
0.00
50.00
50.00
20.00
34BOGPS8935H6ZB
Invoice
2bup2
03/12/2018
3,000.00
215.00
0.00
75.00
75.00
65.00
No
34BOGPS8935H6ZB
Invoice
2bup2
03/12/2018
3,000.00
215.00
0.00
75.00
75.00
65.00
You can download the details of matching results in CSV/ Excel format using Export to CSV
option.
Designed and Developed by GSTN
Page 36 of 46
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GOODS AND SERVICES TAX NETWORK
Matching Offline Tool
23. Select the option from the Export to CSV drop-down to download the results in an excel file.
Matching result – Details
Select Table Supplies from registered persons (B2B) â–¼
Matching Result Match
Match Type All
Search
Q Search
Records
Per Page:
10
Select Columns To
Display/Hide:
+12
GSTIN: GSTR-2B records GSTIN: Purchase Register(PR) records
Export to CSV: Select
GSTIN of
supplier =
Document
type ÷ T
Document
number ✰
Document
Taxable
date T
value (*) ✰
Total
ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

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ult Match
Match Type All
Records
Per Page:
Select Columns To
10
Display/Hide:
+12â–¼
GSTIN: GSTR-2B records
GSTIN: Purchase Register(PR) records
Export to CSV Select
GSTIN of
supplier ÷
Document
type T
Document Document
number + date
T
Taxable
value (*) *
Total
tax (*) ✰
Integrated
tax (*) ✰
Central
tax (*)
State/ UT
tax (Rs.) ✰
ITC
Cess (*)
Availability
34BOGPS8935H6ZB
Credit Note
2bcn1
05/12/2018
4,000.00
510.00
0.00
187.50
187.50
135.00
No
34BOGPS8935H6ZB
Credit Note
2bcn1
05/12/2018
4,000.00
510.00
0.00
187.50
187.50
135.00
34BOGPS8935H6ZB
Debit Note
2bcnup1
10/12/2018
4,500.00
570.00
0.00
200.00
200.00
170.00
No
34BOGPS8935H6ZB Debit Note
2bcnup1
10/12/2018
4,500.00
570.00
0.00
200.00
200.00
170.00
34BOGPS8935H6ZB
Invoice
2bup1
07/12/2018
2,000.00
120.00
0.00
50.00
50.00
20.00
No
34BOGPS8935H6ZB
Invoice
2bup1
07/12/2018
2,000.00
120.00
0.00
50.00
500
Save
Save as
Do you want to save Jul 2020-21 34BOGPS8935H7ZA_All.csv (1.41 KB) from localhost?
Save
Save and o

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Plain text (Extract) only
For full text:-Visit the Source

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T Cess (*) ITC availal Supply att Amended Match typ Reason
No
No
Remarks Type of inward supply
GSTR-2B Record
187.5
135 No
Exact match
6 34BOGPS GSTN
7 34BOGPS GSTN
8 34BOGPSE GSTN
9 34BOGPSE GSTN
10 34BOGPS GSTN
11 34BOGPS GSTN
12 34BOGPS GSTN
Credit Not 2bcn1
Debit Not 2bcnup1
Debit Not 2bcnup1
Invoice 2bup1
Invoice 2bup1 07/12/201
Invoice 2bup2 03/12/201
Invoice 2bup2 03/12/201
05/12/201 4000
510
0
187.5
187.5
135
Exact match
Purchase | B2B
10/12/201
10/12/201
4500
570
0
200
200
170 No
No
Yes
4500
570
0
200
200
170
Exact match
Exact match
07/12/201
2000
120
0
50
50
20 No
No
Yes
Exact match
2000
120
0
50
50
20
3000
3000
215
0
75
75
65 No
No
Yes
215
0
75
75
65
Exact match
Exact match
Exact match
GSTR-2B Record
Purchase | B2B
GSTR-2B Record
Purchase (B2B
GSTR-2B Record
Purchase B2B
13
25. To view details of match present In GSTR-2B not in PR and In PR not in GSTR-2B, click
the options available in blue text under the Details of matching results section.
âš«In PR not in GSTR-2B
TOTAL

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

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M4(2) In GSTR-2B not in PR
Records
Per Page
10
Select Columns To
Display/Hide:
Export to CSV : Select
+10 â–¼
GSTIN of
supplier = type
Document
T
Document
number →
Document
date ÷ T
Taxable
value (*) *
Total
tax (*)
Integrated
tax (*) ✰
Central
tax (*)
State/ UT
tax (*) ✰
ITC
Cess (*) ✰
Availability
34BOGPS8935H6ZB
Invoice
1000
01/12/2018
6,000.00
1,650.00
0.00
565.00
565.00
520.00
34BOGPS8935H6ZB
Invoice
2b1
02/12/2018
2,000.00
120.00
0.00
50.00
50.00
20.00
221
No
No
34BOGPS8935H6ZB
Invoice
2b2
03/12/2018
3,000.00
220.00
0.00
75.00
75.00
70.00
No
34BOGPS8935H6ZB
Debit Note
2bdb1
06/12/2018
2,500.00
277.50
0.00
93.75
93.75
90.00
No
34BOGPS8935H6ZB
Invoice
3b4
04/02/2019
10,000.00
1,927.50
0.00
663.75
663.75
600.00
No
26. To view records, present In PR not in GSTR-2B, click the Match Type drop-down and
select the option.
Matching result – Details
Select Table Supplies from registered persons (B2B)
Search Search
Matching Result Mismatch
Match Type M4(2) In G

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

m registered persons (B2B)
Search Search
(PR)
Matching Result Mismatch
GSTIN: GSTR-2B records GSTIN: Purchase Register(PR) records
Matching Offline Tool
Match Type M4(3) In PR not in GSTR-2B
Records
Per Page:
Select Columns To
10
Display/Hide:
Export to CSV : Select
+9â–¾
GSTIN of
supplier ÷
Document
type T
Document
number
Document
Taxable
date
T
value (*) ✰
Total
tax (3) ✰
Integrated
tax (*) ✰
Central
tax (*)
State/ UT
tax (Rs.)
Cess (*)
34BOGPS8935H6ZB
Invoice
1000
01/07/2020
1,000.00
70.00
0.00
25.00
25.00
37APWCD7391FGZO
Invoice
1000
01/12/2018
3,000.00
1,240.00
0.00
420.00
420.00
4
37APWCD7391FGZO
Invoice
1000
01/07/2020
2,000.00
340.00
0.00
120.00
120.00
1
BACK
The Export to CSV option enables you to download details of Matching result and Purchase
Register in separate excel sheets.
Matching result – Details
Select Table Supplies from registered persons (B2B)
Matching Result Mismatch
Match Type M4(2) In GSTR-2B not in PR
Search Search
Records
Per Page:
10
Se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Internal\Companywide usage
Sensitivity:
A
B
с
D
E
F
Public
Internal
Confidential
Highly Confidential
G
H
|
J
K
L
M
N
O
1 GSTIN of Trade/Leg Financial Tax period Table Nan Matching Match Type
34BOGPSƐ GSTN 2020-21 Jul-20 Supplies f Mismatch 2) In GSTR-2B not in PR
GSTIN of s Trade/Leg Document Document Document Taxable va Total tax (Integrated Central ta State/ UT Cess (*) Match typ Remarks
5 34BOGPS GSTN
6 34BOGPS GSTN
7 34BOGPSE GSTN
8 34BOGPS GSTN
9 34BOGPS GSTN
Invoice
Invoice 2b1
Invoice 2b2
Debit Not 2bdb1
Invoice 3b4
1000 01/12/201 6000
1650
0
565
565
02/12/201 2000
03/12/201 3000
120
0
50
50
220
0
75
06/12/201 2500 277.5
04/02/201 10000 1927.5
0
93.75
75
93.75
0 663.75 663.75
520 In GSTR-21 GSTR-2B record
20 In GSTR-2 GSTR-2B record
70 In GSTR-21 GSTR-2B record
90 In GSTR-21 GSTR-2B record
600 In GSTR-21 GSTR-2B record
10
The screenshot below displays Details of Purchase Register in an excel format.
Sensitivity: Internal \ Companywide usage
Public
Internal
Confidential
A
B

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into
Export to CSV
Taxable value (*)
Total tax amount (*)
5,500.00
395.00
0.00
0.00
Match
M3 Probable match
0
0.00
0.00
Sub-total
4
5,500.00
395.00
M4(1) Unmatched
0
0.00
0.00
Mismatch
M4(2) In GSTR-2B not in PR
M4(3) In PR not in GSTR-2B
5
23,500.00
4,195.00
3
6,000.00
1,650.00
Sub-total
8
29,500.00
5,845.00
TOTAL
12
35,000.00
6,240.00
Deemed Exports (DE)
28. Save and open the excel file from the local drive of your machine.
Insert
Delete
â–¾
Conditional Format as Cell
Formatting
√
Table Styles
Styles
Format
Cells
File
Home Insert Page Layout
Formulas
Data Review View Help
Search
X
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• 11 – Α' Α ==
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General
Paste
BIU
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A
Merge & Center
$ % 950000
Clipboard 5
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Б
Alignment
Protection
Number
A1
X
fx
GSTIN of Recipient
WŻÓ
Share
Comments
Sort & Find &
Filter Select
Ideas
Editing
Ideas
Sensitivity: Internal\Companywide usage /
Public
Internal
Confidential
Highly Confidential â–¼
A
C
D
E
F
G
H
I
J
K
L
M
GSTIN of Recipient
2 34B

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. To refine match results, click the REFINE MATCHING RESULTS button on the match result
page. The REFINE MATCHING RESULTS window is displayed.
Designed and Developed by GSTN
Page 42 of 46
GIN
GOODS AND SERVICES TAX NETWORK
REFINE MATCHING RESULT
Set tolerance for individual tax amount (Integrated tax, Central tax,
State/UT tax and Cess)
Apply approximation for matching on document number :
Summary of GSTR-2B an
Exact match (All 7 parameters match)
APPLY & RE-MATCH
GSTR-2B
2
Matching Offline Tool
select
REFINE MATCHING RESULT
select
1
Purchase regis
9
10
e value ()
Total tax amount (*)
1,500.00
245.00
Partial match
1
1
-4,000.00
-510.00
Probable match
0
0
0.00
0.00
Mismatch (Few parameters do not match or record do not exist in GSTR-2B/PR)
17
10
86,805.00
17,428.50
• Unmatched (2 or more parameters not match) 0
2
2
15,400.00
3,009.00
• In GSTR-2B not in PR
• In PR not in GSTR-2B
15
0
43,700.00
8,664.00
0
8
27,705.00
5,755.50
TOTAL
20
13
84,305.00
17,163.50
2. Click sel

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cord do not exist in GSTR-2B/PR)
14
7
68,805.00
15,125.50
• Unmatched (2 or more parameters not match) →
2
2
15,400.00
3,009.00
•In GSTR-2B not in PR
12
0
34,700.00
7,516.50
• In PR not in GSTR-2B
0
5
18,705.00
4,600.00
TOTAL
20
13
75,305.00
16,008.00
Details of matching result
Supplies from registered persons (B2B)
Matching result
Match type
No. of documents
M1(1) Exact match
1
M1(2) Match with tolerance
0
Export to CSV ☑
Taxable value (*)
Total tax amount (*)
4,500.00
570.00
0.00
0.00
M1(3) Match with approximation
0
0.00
0.00
Sub-total
1
4,500.00
570.00
M2(1) Partial match
1
-4,000.00
-510.00
M2(2) Partial match with tolerance
Match
M2(3) Partial match with approximation
Sub-total
3
1,000.00
0
0.00
2
5,000.00
335.00
0
0.00
0.00
-175.00
0.00
M3(1) Probable match
M3(2) Probable match with tolerance
0
0.00
0.00
M3(3) Probable match with approximation
0
0.00
0.00
Sub-total
0
0.00
0.00
M4(1) Unmatched
0
0.00
0.00
M4(2) In GSTR-2B not in PR
Mismatch
M4(3) In

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GST compensation due to states at 1.51 lakh cr, Maharashtra leads
GST
Dated:- 14-9-2020

New Delhi, Sep 14 (PTI) The GST collection during April-August declined on account of COVID-19 induced lockdown, and the compensation due to states stands at over ₹ 1.51 lakh crore, Minister of State for Finance Anurag Singh Thakur said on Monday.
The provisional GST compensation due to states/UTs for 2020-21 was highest for Maharashtra at ₹ 22,485 crore, followed by Karnataka (₹ 13,763 crore), Uttar Pradesh (₹ 11,742 crore), Gujarat (₹ 11,563 crore) and Tamil Nadu (₹ 11,269 crore).
The compensation due to West Bengal stands at ₹ 7,750 crore, Kerala (₹ 7,077 crore), Punjab (₹ 6,959 cro

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either Option 1 or Option 2 and accordingly, their compensation, borrowing, repayment etc will be dealt as per their individual choice," he added.
In the current fiscal year, states are staring at a staggering ₹ 2.35 lakh crore Goods and Services Tax (GST) revenue shortfall.
Of this, as per the Centre's calculation, about ₹ 97,000 crore is on account of GST implementation and the rest ₹ 1.38 lakh crore is due to the impact of COVID-19 on states' revenues.
The Centre late last month gave two options to states to borrow either ₹ 97,000 crore from a special window facilitated by the RBI or ₹ 2.35 lakh crore from market and also proposed extending the compensation cess levied on luxury, demerit and

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GST Revenue collection for August, 2020
GST
Dated:- 1-9-2020

GST Revenue collection for August, 2020
₹ 86,449 crore of gross GST revenue collected in the month of August
The gross GST revenue collected in the month of August, 2020 is ₹ 86,449 crore of which CGST is ₹ 15,906 crore, SGST is ₹ 21,064 crore, IGST is ₹ 42,264 crore (including ₹ 19,179 crore collected on import of goods) and Cess is ₹7,215 crore (including ₹ 673 crore collected on import of goods).
The government has settled ₹ 18,216 crore to CGST and ₹ 14,650 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the State Governments after regular settlement i

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and for the full year
.
Table: State-wise collection till August [1]
Aug-19
Aug-20
Growth
1
Jammu and Kashmir
302
326
8%
2
Himachal Pradesh
676
597
-12%
3
Punjab
1,255
1,139
-9%
4
Chandigarh
160
139
-13%
5
Uttarakhand
941
1,006
7%
6
Haryana
4,474
4,373
-2%
7
Delhi
3,517
2,880
-18%
8
Rajasthan
2,550
2,582
1%
9
Uttar Pradesh
4,975
5,098
2%
10
Bihar
981
967
-1%
11
Sikkim
163
147
-10%
12
Arunachal Pradesh
45
35
-22%
13
Nagaland
27
31
17%
14
Manipur
37
26
-29%
15
Mizoram
28
12
-56%
16
Tripura
58
43
-26%
17
Meghalaya
117
108
-7%
18
Assam
768
709
-8%
19
West Bengal
3,503
3,053
-13%
20
Jharkhand
1,770
1,498
-15%
21
Odisha
2,497
2,348
-6%

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Import data in GSTR-2A
GST
Dated:- 29-8-2020

Two new tables have been inserted in GSTR-2A for displaying details of import of goods from overseas and inward supplies made from SEZ units / SEZ developers. Taxpayers can now view their bill of entries data which is received by the GST System (GSTN) from ICEGATE System (Customs). The present data upload has been done on a trial basis to give a feel of the functionality and to get feedback from the taxpayers on the same.
Currently, the

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Launch of GSTR-2B for the month of July 2020
GST
Dated:- 29-8-2020

The GST Council, in its 39th meeting held on 14th March 2020, had recommended to adopt and implement the incremental approach of linking the present system of filing of GSTR-3B and GSTR-1 and other significant changes like enhancements in GSTR-2A and its linking to GSTR-3B. One such enhancement that the Council recommended was introduction of an auto-drafted input tax credit (ITC) statement which would aid in assisting / determining the input tax credit that is available for every taxpayer.
GSTR-2B is going to be such an auto-drafted ITC statement which will be generated for every registered person on the basis of the information furnished by his suppliers in

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statement which shows all the ITC available and non-available under each section. The advisory given against each section clarifies the action to be taken by the taxpayers in their respective section of GSTR-3B;
* Document level details of all invoices, credit notes, debit notes etc. is also provided both for viewing and download;
* GSTR-2B for the month of July 2020 has been made available on the common portal on trial basis.
* Since, this is the first time that the statement is being introduced, taxpayers are advised to refer to GSTR-2B for the month of July, 2020 only for feedback purposes .
* All taxpayers are requested to go through their GSTR-2B for July 2020 and after comparing the same with the credit availed by them in Jul

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Borrowing options to meet the GST Compensation requirement for 2020-21
GST
Dated:- 29-8-2020

The two borrowing options to meet the GST Compensation requirement for 2020-21 consequent to the discussions in the 41st meeting of the GST Council held on 27th August, 2020 has been communicated to States, as per the document attached with this press note, to communicate their preference within seven working days. A meeting of State Finance Secretaries with the Union Finance Secretary and Secretary (Expenditure) is scheduled to be held on 1st September, 2020 for clarifying issues, if any.
 
=============
Document 1
GST COMPENSATION OPTIONS
This paper describes the two options mentioned at the GST Council
meeting on 27th August 2020, with a view to enabling the States to give their
preference and views thereon within seven working days. Certain background
information as furnished in the Council meeting is appended in Annex 1.
After the scheme is finalized, the states c

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t Amendment) Act, 2016 (emphasis added).
The said Act provides in Section 7 the detailed mechanism for calculation
and payment of compensation to the States. In essence, the compensation
payable is the projected revenue (at a compound growth rate of 14% from the
base figure of 2015-16) minus the actual revenue in each period.
The Constitution and the preamble to the Act lay out the spirit and
purpose of the GST compensation: namely that it is to compensate states for
loss of revenue “arising on account of implementation of GST”. The wording
of the Constitutionand statutory preamble make it clear that the spirit of the
1
law is not to compensate states for all types of revenue losses, but rather for
that loss arising from GST implementation.
This year the Indian economy, nay the global economy, is suffering from
an exogenous shock, namely the Covid-19 pandemic, whose scope and scale is
unprecedented in history.
Parliament obviously could not have contemplated

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pensation payable under
Section 7 “shall be paid out of the Fund”.
It has been clarified by the Attorney General that the Act does not
require the Government of India to bear the liability of making good the
shortfall and that it is the GST Council which has to decide on making good the
shortfall.
In short the correct legal position is that:
(i)
The states are entitled to compensation as per the method provided
in Section 7 for the transition period, regardless of the cause of the
shortfall
(ii)
(iii)
However, compensation is to be paid only from the Compensation
Fund and it is not an obligation of the Government of India in the
event of a shortfall
It is for the GST Council to decide on the mode of making good the
shortfall.
2
(iv)
To the extent the shortfall is not made good, the States would still be
eligible to get it in arrears after the transition period through
extension of the Cess, if so decided by the Council.
EARLIER DISCUSSIONS ON RESPONSIBILITY FOR S

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enues of the
Central Government, which would be a challenge as the Central Government also had
its own committed expenditure. He said that based on these considerations, certain
principles had been agreed upon, namely that the compensation would be funded
out of the cess mechanism, which would have a pool of revenue and if there was any
shortfall in this pool, it could be supplemented by some mechanism that the Council
might decide”[Para 21].
Therefore, it is very clear from the deliberations of the Council that the
compensation had to be paid out of the Compensation Fund and not the
Consolidated Fund of India. This issue was again raised in the 8th meeting held
on 3-4 January, 2017, wherein the Chairperson stated that
“…..in case the amount in the GST Compensation Fund fell short of the
compensation payable in any bimonthly period, the GST Council shall decide the
mode of raising additional resources including borrowing from the market which
could be repaid by collecti

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ition as set out above regarding the role of the
Government of India is not a new or fanciful interpretation of
the law. It is the correct and proper interpretation which was
thoroughly discussed in the GST Council and in Parliament
before the relevant legislation was passed.
The Government of India is committed to implementation of
the Act in letter and in spirit-in letter by adhering to the
legal provisions and in spirit by honouring the commitment
made by the former Chairperson in regard to the manner of
meeting the shortfall. In accordance with this commitment,
certain options for borrowing are presented here. The
Government of India will support extension of the
Compensation Cess for such period as may be necessary to
completely discharge any arrears of compensation.
Ways of Meeting the Shortfall:
The prevailing economic situation is such that Central revenues are
under greater strain than GST revenue. While indirect taxes are linked to
transactions, and recover i

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and has other macro-economic repercussions.
The yield on G-secs acts as a benchmark for State borrowing as well as private
sector borrowing. Hence any rise in Central borrowing costs ipso facto drives
up borrowing costs for all borrowers, including not only the States but also the
entire private sector.
On the other hand, the yields on State Government securities do not
directly influence other yields and do not have the same type of macro-
economic repercussions. Hence it is in the collective interest of Centre and
States, and in the interest of the nation and of all economic entities including
the private sector, not to do any avoidable borrowing at the Central level when
it could be done at the State level.
Borrowing by states typically incurs a higher interest cost than
borrowing by the Centre. The Government of India is conscious of this and
has factored this below, with a view to protecting the states so that they are
not adversely affected.
I.
II.
Option 1
The

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Window to them would be made by the Government of India
The interest on the borrowing under the Special Window will be paid
from the Cess as and when it arises until the end of the transition period.
After the transition period, principaland interest will also be paid from
proceeds of the Cess, by extending the Cess beyond the transition period
for such period as may be required. The State will not be required to
service the debt or to repay it from any other source.
States will also be given permission to borrow the final instalment of
0.5% (originally intended as a bonus for completing at least three of the
four specified reforms) allowed in para 4 of the Department of
Expenditure's OM F.No. 40(06)/PF-S/2017-18 dated 17-5-20 (hereinafter
referred to as DOE OM) even without meeting the pre-conditions. This
will enable borrowing of approximately Rs. 1 lakh crores in aggregate.
The first instalment of 0.5% unconditional borrowing permission granted
vide para 4 of the DOE

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repayment. The remaining arrears of compensation accrued
during the transition period would be paid after the interest and
principal are paid.
I.
II.
III.
Option 2
The entire shortfall of Rs 235,000 crores (including the Covid-impact
portion) may be borrowed by States through issue of market debt. The
GOI will issue an OM committing to repayment of principal on such debt
from Cess proceeds as per para IV below.
Appropriateenhanced special borrowing permission will be given by the
GOI under Article 293 based on the following methodology, in
modification of scheme notified earlier under the DOE OM:
a. Each state's borrowing limits for the year will be based on the
following calculation:
Basic eligibility (3 % of GSDP) + Amount allowedfor shortfall
as per Item I above of Option 2+ up to 1% of GSDP (reform-
linkedas per paras 5 to 8 of DOE OM)
or
Basic eligibility (3% of GSDP) + 1% of GSDP + up to 1% of
GSDP (reform-linked as per paras 5 to 8 of DOE OM)
whichever is h

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e Commission etc.
The Compensation Cess will be continued after the transition period until
such time as all arrears of compensation for the transition period are paid
to the states. The first charge on the future Cess would be the principal
repayment. The remaining arrears of compensation accrued during the
transition period would be paid after the principal is paid.
8
1.
Annex 1: Background Information
As per Section 7 of the GST (Compensation to States) Act, 2017, the States are
required to be compensated for loss of revenue due to implementation of GST (w.e.f.
01.07.2017) for 5 years' period. For the purpose of paying such compensation to
States, as per section 8 of GST (Compensation to States) Act, 2017, there is provision
for levy of cess on certain luxury items and demerit goods and this cess collected is to
be credited into a Public Account known as GST Compensation Fund and bi-monthly
payment of GST Compensation to States is released from Compensation Fund durin

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7-18 & 2018-19 and current year cess
collection as well.
Compensation Cess collected and compensation released
(Figures in Crore)
Compensation Cess
Collected (Net)
2017-18 2018-19
62,612 95,081
2019-20
2020-21
95,444
21,355
Total
2,74,492
(till
July'21)
Compensation released
41,146 69,275
1,20,498
65,546 2,96,465
(till Nov'19)
(till
Mar'20)
9
Balance
21,466 25,806 (-25,054) (-44,191) (-21,973)¹
4.
Further, the likely monthly cess collection of less than ☐ 8,000 cr per month
after 30th June, i.e. on opening of Economic Activities after Covid-19 pandemic, is not
sufficient to meet the requirement of GST compensation liability and therefore, there
is a need to discuss ways and means to fill the gap between the compensation
requirement and compensation cess collection.
5. This issue was discussed in the 41st GST Council meeting held on 27th August
2020. The GST Council took note of the fact the projected shortfall for the current
year would be of t

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57,266
6.
Estimated Compensation Shortfall [(4)-(5)]
96,477
¹Taking into account the amount 33,412 crore transferred from the Consolidated Fund of
Indiato Compensation Cess Fund as a part of an exercise to apportion balance of IGST
pertaining to 2017-18, the cess balance available in CFI as on 31st July, 2020 is 11,438
crore
10
10
Annex 2: Opinion of the Attorney General of India
Taking into account the shortage of cess collection during current FY, Central
Government has sought the legal opinion of Ld. Attorney General of India on 5 points
on the issue of release of GST compensation to States vide note dated 01.06.2020 and
the point-wise summary of opinion given by Ld. Attorney General is as under:—
(i) In case the balance in the Goods and Services Tax Compensation
Fund is not adequate to meet the compensation payable under Section 7,
are the States still entitled to receive the full amount of compensation
calculated as per the provisions of the Goods and

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on exists in the Compensation Act for extending the
period of five years for payment of compensation to the States. Section 8(1)
would only entitle an extension in regard to the period of the levy and
collection of the Cess, beyond the period of five years, if the Council so
recommends.
AG has further clarified that:
Where, on account of extraordinarycircumstances causing a steep fall in GST
revenues and a shortfall in theFund, the states cannot be paid full compensation
during the transitionperiod, the shortfall in the payment of compensation could
be made up evenafter the transition period of 5 years. Of course, a
recommendation by the GST Council extending the levy andcollection of the
cess beyond 5 years under Section 8(1) of the Act, wouldrequire a decision by
a three-fourth majority of the weighted votes.
11
(iv) Can the States borrow on the strength of the future receipts from
the Compensation Fund to meet the compensation gap either fully or
partially?
Opinion

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GST Council meeting debates revenue shortfall of states
GST
Dated:- 27-8-2020

New Delhi, Aug 27 (PTI) A crucial meeting of the GST Council on compensating states for revenue shortfall began on Thursday with the states ruled by non-NDA parties opposing the Centre's move to ask states to borrow to meet the deficit.
The 41st meeting of the Goods and Services Tax (GST) Council headed by Union Finance Minister Nirmala Sitharaman and comprising representatives of all states, held deliberations via video conferencing on ways to make up for the shortfall in states' revenues, sources said.
While Congress and the states ruled by non-NDA parties pushed for the Centre meeting its statutory obligation of covering the deficit, the Union government cited a legal opinion to say it had no such obligation if there was a shortfall in tax collections.
The Centre as well as BJP-JD(U)-ruled Bihar were of the opinion that the states should borrow to make up for the shortfall in the t

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Services Tax (GST), in what was hailed as the biggest tax reform.
At that time, the Centre had promised to compensate states for any revenue loss for five years from a pool created by levying cess over and above the GST on luxury and sin goods.
GST collections including that of compensation cess had been falling short of the targets even before the pandemic, making it difficult for the Centre to compensate the states. States are supposed to receive half of the GST receipts.
While the kitty of GST compensation cess may have lagged targets, the Centre has raised cess on items such as petrol and diesel, which have been kept out of the GST regime. This collection, which totals to several thousand crores of rupees, is not shared with states.
Mitra wanted the Centre to make good the losses to states from this collection.
"Under no circumstances, states should be asked to borrow from the market as it will increase their debt servicing liability. Further, it may lead to cut in state

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l in the GST compensation fund by providing the sufficient amount to be credited to the corpus.
Sources said the options before the Council for meeting the shortfall could be to rationalise GST rates, cover more items under the compensation cess or increase the cess, or recommend higher borrowing by states to be repaid by the future collection into the compensation fund.
Under the GST law, states were guaranteed to be compensated bi-monthly for any loss of revenue in the first five years of the GST implementation from July 1, 2017. The shortfall is calculated assuming a 14 per cent annual growth in GST collections by states over the base year of 2015-16.
Under the GST structure, taxes are levied under 5, 12, 18 and 28 per cent slabs. On top of the highest tax slab, a cess is levied on luxury, sin and demerit goods and the proceeds from the same are used to compensate states for any revenue loss.
The GST Council has to decide how to meet the shortfall in such circumstances and not t

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Interest on delayed payment of GST: CBIC
GST
Dated:- 26-8-2020

The Central Board of Indirect Taxes & Customs (CBIC) today clarified that the Notification No. 63/2020-Central Tax dated 25th August 2020 relating to interest on delayed payment of GST has been issued prospectively due to certain technical limitations. However, it has assured that no recoveries shall be made for the past period as well by the Central and State tax administration in accordance with the decision taken in

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GST Council to discuss AG opinion on compensation: FM
GST
Dated:- 1-8-2020

New Delhi, Aug 1 (PTI) Finance Minister Nirmala Sitharaman on Saturday said the Attorney General's view on GST compensation was sought after consultation with the states and a meeting of the GST Council would be held to discuss the legal opinion.
The finance minister was responding to a question on apprehensions raised by certain states about the reported AG opinion on GST compensation.
"This matter was discussed in the GST Council meeting when it met last time. Members expressed their views on the matter and it was decided that legal opinion should be taken from AG," Sitharaman told reporters here.
The GST Council, chaired by the Union

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ter revenues from imposition of cess started dwindling since August 2019 and the Centre had to dive in to the excess cess amount collected during 2017-18 and 2018-19.
Under the Goods and Services Tax (GST) law, states were guaranteed to be compensated bi-monthly for any loss of revenue in the first five years of the GST implementation from July 1, 2017. The shortfall is calculated assuming a 14 per cent annual growth in GST collections by states over the base year of 2015-16.
Under the GST structure, taxes are levied under 5 per cent, 12 per cent, 18 per cent and 28 per cent slabs. On top of the highest tax slab, a cess is levied on luxury, sin and demerit goods and the proceeds from the same are used to compensate states for any revenue

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GST Revenue collection for July 2020
GST
Dated:- 1-8-2020

GST Revenue collection for July 2020
₹ 87,422 crore gross GST revenue collected in July
The gross GST revenue collected in the month of July, 2020 is ₹ 87,422 crore of which CGST is ₹ 16,147crore, SGST is ₹ 21,418 crore, IGST is ₹ 42,592 crore (including ₹ 20,324 crore collected on import of goods) and Cess is ₹7,265 crore (including ₹ 807crore collected on import of goods).
The government has settled ₹ 23,320 crore to CGST and ₹ 18,838 crore to SGST from IGST as regular settlement. The total revenue earned by Central Government and the State Governments after regular settlement in the month of July,2020 is

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Centre Released 1,65,302 Crore as GST Compensation to States/UTs for the FY 2019-20 against cess collection of 95,444 crore
GST
Dated:- 27-7-2020

Central Government has recently released GST Compensation of ₹ 13,806 crore to States for March'2020. Taking this amount into account, entire compensation upto 2019-20 has been released to States. The total amount of compensation released for the year 2019-20 is ₹ 1,65,302 crore whereas the amount of cess collected during the year 2019-20 was ₹ 95,444 crore.
To release the compensation for 2019-20, balance of cess amount collected during 2017-18 and 2018-19 was also utilised. In addition, Centre had transferred ₹ 33,412 crore from Consolidated Fund of India t

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DGGI books 3 firms for Tax evasion of more than 600 Crore
GST
Dated:- 27-7-2020

A case was booked against M/s. Fortune Graphics Limited, M/s. Reema Polychem Pvt. Ltd. & M/s. Ganpati Enterprises, who were found involved in issuance of invoices without any actual supply of goods. The case was detected and developed by the officers on further data analytics out of a case booked against one of the exporters, M/s Anannya Exim, covered in the all India joint operation launched by DGGI-DRI in September 2019, against various exporters for fraudulently claiming IGST refund on the strength of ineligible ITC. During the investigations conducted by the DGGI Hqrs, it has emerged that the aforesaid three Companies/Firms namely M/s. Reema Po

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DGGI busts racket for tax evasion worth more than 72 crore of clandestine clearance of cigarettes
GST
Dated:- 22-7-2020

Acting on specific intelligence the Directorate General of Goods and Service Tax Intelligence, Headquarters (DGGI, Hqrs) has unveiled a racket of clandestine clearance of cigarettes through a factory run in Kota.
Searches were conducted at various places in Kota and Nagaur on 17.07.2020, including the factory, trading firms, godowns, secret offices and residences

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Filing Form GSTR-4 Annual Return by Composition Taxpayers on GST Portal
GST
Dated:- 21-7-2020

* What is Form GSTR-4 Annual Return: – With effect from 1st April, 2019, all Composition Taxpayers are required to file Form GSTR-4 Annual Return, on annual basis, for each financial year.
* Who are required to file Form GSTR-4 Annual Return: All registered taxpayers who have opted for composition scheme or were under composition scheme under GST, for any period during a financial year, starting from 01.04.2019, need to file Form GSTR-4 Annual Return, annually.
* Who can file NIL Form GSTR-4 Annual Return: Nil Form GSTR-4 Annual Return can be filed for the financial year, if you have, for all applicable quarters of the year,:

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ssfully filing, ARN will be generated and intimated through email and SMS
* Currently only the online filing has been enabled on the portal. Shortly, offline tool to file Form GSTR-4 Annual Return will also be made available.
* How it is different from Form GSTR-4 Quarterly Return: Please note that this Form GSTR-4 Annual Return is different from the Form GSTR-4 Quarterly Return, which was required to be filed on a quarterly basis.
* Form GSTR-4 Quarterly Return is applicable up to tax period ending on 31st March, 2019, for composition taxpayers.
* For tax periods till the quarter ending March, 2019, Composition Taxpayers are required to file Form GSTR-4 Quarterly Return (which is also available on the GST portal), on quarterly ba

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Clarification on issue of GST rate on alcohol based hand sanitizers
GST
Dated:- 15-7-2020

The issue of GST rate on alcohol based hand sanitizers has been reported in few sections of media. .
It is stated that hand sanitizers attract GST at the rate of 18%. Sanitizers are disinfectants like soaps, anti-bacterial liquids, dettol etc which all attract duty standard rate of 18% under the GST regime. The GST rates on various items are decided by the GST Council where the Central Gover

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Maximum late fee for delayed filing of GSTR-3B return capped at 500
GST
Dated:- 3-7-2020

New Delhi, Jul 3 (PTI) – The maximum fee for delayed filing of monthly and quarterly sales return and tax payment form GSTR-3B till July 2020 has been capped at ₹ 500 per return.
"In a major relief to the GST taxpayers, the government has decided to cap the maximum late fee for form GSTR-3B at ₹ 500 per return for the tax period July 2017 to July 2020 subject to the condition

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