Filing of Returns under GST
20/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
=============
Document 1
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji – Goa – 403001
–
email: comm-ctax.goa@nic.in
Dated: 7th February, 2018
Ph: 0832-2229430
CCT/26-4/2017-2018/5/57
CIRCULAR
(No. 20/2017-2018-GST)
Subject: Filing of Returns under GST- regarding
Various representations have been received seeking clarifications on
various aspects of return filing such as return filing dates, applicability and
quantum of late fee, amendment of errors in submitting / filing of FORM GSTR-
3B and other related queries. In order to consolidate the information in various
notifications and circulars regarding return filing and to ensure uniformity in
implementation across field formations, the Commissioner, in exercise of its
powers conferred under section 168 (1) of the Goa Goods and Services Tax Act,
2017 hereby clarifies the following issue
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ublished in Official Gazette.
Series II No. 40 dated 04th January, 2018. (superseding Notification No.
38/1/2017-Fin(R&C) (31) dated 23rd November, 2017, published in
Extraordinary Official Gazette, Series 1 No. 34 dated 23rd November, 2017
and CCT/26-2/2017-18/22 dated 15th November, 2017, published in
Extraordinary Official Gazette No. 2, Series II No. 32 dated 15th
November, 2017) have been issued to notify the due dates for filing of
outward supply statement in FORM GSTR-1 for various months / quarters
(as depicted in the calendar above) by registered persons having aggregate
turnover in the previous financial year or current financial year of upto 1.5
Crores rupees and above 1.5 Crores rupees respectively. Since, the option
of quarterly filing was not available earlier, many taxpayers have already
filed their FORM GSTR-1 for the month of July, such taxpayers shall not
file these details again and shall only file details for the month of August
and September, 2017. Fo
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Section 2(6) of the Goa Goods and Services Tax Act,
2017 (hereinafter referred as ” Goa GST Act”) for the previous financial
year or the current financial year (in case of new registrants). Based on this
self-assessed turnover, the registered person with turnover up to Rs. 1.5
Crore will be required to file FORM GSTR-1 on quarterly basis instead of
on monthly basis. It is also clarified that the registered person may opt to
file FORM GSTR-1 on monthly basis if he so wishes even though his
aggregate turnover is up to Rs. 1.5 Crore. Once he falls in this bracket or if
he chooses to file return on monthly basis, the registered person will not
have the option to change the return filing periodicity for the entire financial
year. In cases, where the registered person wrongly reports his aggregate
turnover and opts to file FORM GSTR-1 on quarterly basis, he may be
liable for punitive action under the Goa GST Act, 2017.
2.Applicability and quantum of late fee:
2.1 The late fee f
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n of errors:
COMMISSIONER
GOVT. O
L-GOA
3.1 Various representations have been received wherein registered persons have
requested for clarification on the procedure for rectification of errors made
3
TAXES
*
while filing their FORM GSTR-3B. In this regard, Circular No. 2/2017-
2018-GST dated 7th February, 2018 was issued which clarified that errors
committed while filing FORM GSTR – 3B may be rectified while filing
FORM GSTR-1 and FORM GSTR-2 of the same month. Further, in the
said circular, it was clarified that the system will automatically reconcile the
data submitted in FORM GSTR-3B with FORM GSTR-1 and FORM
GSTR-2, and the variations if any will either be offset against output tax
liability or added to the output tax liability of the subsequent months of the
registered person.
3.2 Since, the GST Council has decided that the time period of filing of FORM
GSTR-2 and FORM GSTR -3 for the month of July 2017 to March 2018
would be worked out by a Committee of
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he output tax liability or input
tax credit, there can be no negative entries in the FORM GSTR-3B. The
amount remaining for adjustment, if any, may be adjusted in the return(s)
in FORM GSTR3B of subsequent month(s) and, in cases where such
adjustment is not feasible, refund may be claimed. Where adjustments have
been made in FORM GSTR-3B of multiple months, corresponding
adjustments in FORM GSTR-1 should also preferably be made in the
corresponding months.
TAXES
COMMISSIONER OF COMMERCIAL
GOVT. OF GOA, PANAJI-GOA
4
5. Where the taxpayer has committed an error in submitting (before offsetting
and filing) the information in FORM GSTR-3B, a provision for editing the
same has been provided. The facility to edit the information can be used
only before offsetting the liability and editing will not be permitted after
offsetting the liability. Hence, every care should be taken to ensure the
accuracy of the figures before proceeding to offset the liabilities.
6.
It is further
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I
Liability was
under
reported
Change in
FORM
GSTR-1
Stage 1
Confirmed submission
Return liabilities / Input tax credit
availed were confirmed and
submitted and therefore no change
can be done to the liability. No
action was taken after this step.
Use “Edit” facility to add under
reported liability
Company A has four units in
Haryana, while filing their return
for the month of July, they
inadvertently, missed on details of
a last minute order. Since, they had
already submitted and confirmed
their output supply details, they
were not sure of how to proceed.
What can they do?
The company may use the edit
return” facility to add such liability
in their submitted return and then
proceed for filing of their return
|
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash ledger updated
Cash was added to the electronic cash ledger as per
the return liability. No action was taken after this
step.
Use “Edit” facility to add such liability and
additional cash, if re
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quent month(s) after payment of
interest.
Company A has four units in Haryana,
while filing their return for the month of
July, they inadvertently, missed on details
of a last minute order. The Company had
filed their returns in order to not pay late
fee and other penalties. What can they do?
In this case, they may report this
additional liability in the return of next
month and pay tax with interest.
If such liability was not reported in FORM GSTR-1 of the month/quarter, then such liability may be declared in the subsequent
month's/quarter's FORM GSTR-1 in which payment was made.
COMISSIONER
OF
COMMERCIAL
TAXES
GOVT. OF GOA
RENENGOA
6
Common
Error II
–
Liability was
over reported
Stage 1
Confirmed submission
Return liabilities / Input tax credit availed
were confirmed and submitted and therefore
no change can be done to the liability. No
action was taken after this step.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash ledger updated
Cash was added to
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he company
had already deposited cash in their cash
ledger before realizing this error. What can
company B do?
In this case, Company B has the option to
use the “edit” facility to reduce such
liability. Once, this is done, they can
partially debit their cash ledger to offset
their tax liability. Further, remaining
balance can either be claimed as refund or
used to offset future liabilities.
Stage 3
Offset Liability
Stage 4
Return Filed
All liabilities were offset Return was filed.
by debiting the cash and
credit ledger. No action
was taken after this step.
Liability may be adjusted in return of subsequent
month(s) or refund may be claimed where adjustment
is not feasible.
Company B had reported an inter-State sale but
realized that the same sale was counted twice and
hence was not to be reported or taxed. But the return
form was already filed and no change could be done
to reduce the liabilities. What can company B do?
In this case, they may reduce this liabi
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g balance, if any may
be either claimed as refund or used to offset
future liabilities.
Company C is registered in the State of
Haryana. While entering their outward
supplies in FORM GSTR-3B, the company
| realized that they had inadvertently, shown
inter-State supply as intra-state supply and
submitted the return. Further, they also had
updated their Central Tax and State tax cash
Company C is registered in the State of
Haryana. While entering their outward
supplies in FORM GSTR3B, the company
realized that they had inadvertently, shown
inter-State supply as intra-State supply and
submitted the return. What can they do?
In this case, the company will have to rectify | ledgers. What can they do?
wrongly reported liability using the edit
facility. Here, the company will reduce their
Central Tax / State tax supplies and liability
and add integrated tax liability and proceed
to file their return.
In this case, the company will have to rectify
wrongly reported liabil
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filed their return in order to avoid late fee and
penalty? What can they do? Since, the return
has already been filed, then the company will
have to report the inter-state supply in their next
month's liability and adjust their wrongly paid
intra-State liability in the subsequent months
returns or claim refund of the same.
Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month's / quarter's FORM GSTR-1.
TAXES
COMMISSIONER OF COMMERCIAL
GOVT. OF GOA AVAJAGO
00
8
Common
Error
IV
Input Tax
credit was
under
reported
Change in
Stage 1
Confirmed submission
Stage of Return Filing (GSTR-3B)
Return liabilities / Input tax credit availed were
confirmed and submitted and therefore no
change can be done to the liability. No action
was taken after this step.
Use 'Edit” facility to add un-availed input tax
credit. Input tax Credit will be added to the
credit ledger and may be used for offsetting this
month or subsequent month's lia
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this month
or for subsequent months.
No Action
GSTR – 3B for the month of July,
inadvertently, misreported Input tax
credit of Rs. 1,00,00,000/- as Rs.
10,00,000/-. They had filed their return
and paid Rs. 90,00,000/- in cash. What
can they do?
Since, the return has already been filed,
Company D may add such Input tax
credit in their return for subsequent
month(s).
FORM
GSTR-1
CONERS SIGNER
GOVT. OF
ان من
COMMERCIAL
-GO
TAXES
9
Common
Error – V
Input tax
credit was
over
reported
Change in
FORM
GSTR-1
Stage 1
Confirmed submission
Return liabilities / Input tax credit availed
were confirmed and submitted and
therefore no change can be done to the
liability. No action was taken after this
step.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash ledger updated
Cash was added to the electronic cash ledger as
per the return liability. No action was taken
after this step.
Use “Edit” facility to rectify the over Additional cash, if requir
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osit additional Rs. 10,00,000/- in
the cash ledger by creating challan in FORM
GST PMT-06.
No Action
Stage 3
Offset Liability
All liabilities were offset
by debiting the cash and
credit ledger. No action
was taken after this step.
Stage 4
Return Filed
Return was filed.
Pay (through cash) / Reverse such over
reported input tax credit with interest in return
of subsequent month (s).
While filing their FORM GSTR 3B for the
months of July, 2017, Company E
inadvertently, reported their eligible input tax
credit, as Rs. 20,00,000/- instead of Rs.
10,00,000/-. Company E also utilized their
additional input tax credit and filed their
returns. What can they do?
Since, the company had utilized ineligible
credit to offset such liabilities, the company
will have to pay (through cash) / Reverse such
over reported utilized input tax credit with
interest.
10
GOUT OF COP
Common Error
– VI
Input Tax
Credit of the
wrong tax was
taken
Change in
FORM GSTR-1
Stage 1
C
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for
the months of July, 2017, Company E
inadvertently, reported their Central
Tax credit of Rs. 20,00,000/- as
Integrated tax. What can they do?
They can use “edit” facility to correct
central tax credit under the right head.
For offsetting any integrated tax
liability, additional cash may be
deposited in the cash ledger by creating
challan in FORM GST PMT-06.
No Action
|
Stage 3
Stage 4
Return Filed
Offset Liability
All liabilities were offset by Return
debiting the cash and credit filed.
ledger. No action was taken after
this step.
was
Pay(through cash) / Reverse any wrongly reported
input tax credit in return of subsequent month(s).
For under reported input tax credit, the same may
be availed in return of subsequent month(s).
While filing their FORM GSTR 3B for the months
of July, 2017, Company E inadvertently, reported
their Central Tax credit of Rs. 20,00,000/- as
Integrated tax credit. In order to avoid late fee and
penalties, they paid Rs. 20
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