Filing of Returns under GST- regarding
26/26/2017 Dated:- 29-12-2017 CGST – Circulars / Ordes
GST
Circular No. 26/26/2017-GST
F. No. 349/164/2017/-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 29th December , 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)
Subject: Filing of Returns under GST- regarding
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, 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
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nbsp;
Feb 3B
Mar 3B
Apr 3B
GSTR-1
July to Nov 2017
Dec 2017
Jan 2018
Feb 2018
Mar 2018
1.2 It may be noted that all registered persons are required to file their FORM GSTR-3B on a monthly basis in terms of Notification No. 35/2017-Central Tax (referred to as “CT‟ hereinafter) dated 15th September, 2017 and 56/2017-CT dated 15th November 2017. Further, Notification No. 71/2017-CT and Notification No. 72/2017 – CT both dated 29th December 2017 (superseding Notification No. 57/2017-CT and 58/2017-CT both 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 upto1.5 Crores rupees and above 1.5 Crores rupees respectively. Since, the option of quarterly filing was not av
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st date for filing of FORM GSTR-4 is within eighteen days after the end of such quarter.
1.5 It is also clarified that the registered person will self-assess his aggregate turnover in terms of Section 2(6) of the CGST Act, 2017 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
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ard.
3. Amendment / corrections / rectification of errors:
3.1 Various representations have been received wherein registered persons have requested for clarification on the procedure for rectification of errors made while filing their FORM GSTR-3B. In this regard, Circular No. 7/7/2017-GST dated 1st September 2017 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 officers, the syst
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ax 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 GSTR-3B 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.
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 clarified that the information furnished by the registered person in the return in FORM GSTR-3B would be reco
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iling (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 under reported Use “Edit” facility to add such liability and
liability.
additional cash, if required (i.e. where
sufficient balances are not available in the
credit or cash ledgers) may be deposited in the
cash ledger by creating challan in FORM
GST PMT-06.
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.
Company A has four units in Haryana, while
filing their return for the month of July, they
inadvertently, miss
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at can they do?
In this case, they may report this additional
liability in the return of next month and pay
tax with interest.
furnish their return.
Change in 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.
FORM
GSTR-1
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Common
Error – II
Liability
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 reduce over Use “Edit” facility to reduce over reported
reported liability.
liability and cash ledger may be partially
debited to offset su
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to offset their tax liability.
Further, remaining balance can either be
claimed as refund or used to offset future
liabilities.
All
Stage 3
Offset Liability
liabilities
were
offset by debiting the
cash and credit ledger.
No action was taken
after this step.
Stage 4
Return Filed
Return was filed.
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 liability in
the return of subsequent months or claim
refund of the same.
Where the liability was over reported in the month's quarter's FORM GSTR-1 also, then such liability may be amended
through amendments under Table 9 of FORM GSTR-1
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Stage of Return
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d
submitted the return. What can they
do?
In this case, the company will have to
rectify 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.
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 ledgers. What can
they do?
In this case, the company will have to rectify wrongly reported
liability using the edit facility. The company will reduce their
Central Tax / State tax liability and add integrated tax liability.
Further, they will have to pay integrated tax and update their cash
ledger. They may seek for Central Tax / State tax cash refund in
due course or use the same for offset
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r
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.
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Common
Error – IV
Input tax
credit 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 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 liability.
Company D, while filing their FORM 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
confirmed and submitted their return. What
can they do?
The company may use the “edit” facility to
add more Input tax credit to their submitted
FORM GSTR-3B. Once, this is done, such
credit will
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ir return for
subsequent month(s).
Common
Stage of Return Filing (GSTR – 3B)
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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.
Use “Edit” facility to rectify the over
reported input tax credit
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/-. What can they
do?
Since, the company has submitted details
of their input tax credit but not used such
credit for offsetting their liabilities, they
can reduce their input tax credit by using
the “edit” facility.
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.
Additional cash,
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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.
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Common
Error – VI
Input Tax
Credit of
the wrong
tax was
taken
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.
• “Edit” facility to be used to rectify Additional cash, if re
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debiting the cash and
credit ledger. No action
was taken after this step.
Stage 4
Return Filed
Return was filed.
Pay(through cash) / Reverse any wrongly
reported input tax credit in
subsequent
return
of
month(s).
For under reported input tax credit, the same
may be availed in return of subsequent
month(s).
can
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. 20,00,000/- Central Tax in cash
and did not utilize their Integrated tax credit.
What
they
do?
Since, the company has filed the returns and
there is an unutilized Integrated tax credit of
Rs. 20,00,000/- which was inadmissible to
them, they will have to pay / reverse such
credit in the return of subsequent month(s).
Further, Central Tax credit of Rs. 20,00,000/-
can be availed in return of subsequent
month(s).
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Ch
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