Filing of Returns under GST- regarding
07/2018 Dated:- 17-1-2018 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
POLICY (GST) Branch
VYAPAR BHAVAN : I.P. ESTATE : DELHI-02
F. No. 3(66)/Policy-GST/2017/1407-13
Dated: 17/01/2018
Circular No. 07/2018-GST
(Ref: Central Circular No. 26/26/2017-GST)
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 information in various notifications and circulars regarding return filing and to ensure uniformity in implementation across field for
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bsp;
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 State Notification 04/2017 dated 29.09.2017 {issued in reference to GOI Notification No. 35/2017-Central Tax (referred to as “CT' hereinafter) dated 15th September, 2017 and 56/2017-CT dated 15th November 2017. Further, GOI Notification No. 71/2017-CT and Notification No. 72/2017 – CT both dated 29 d1 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-I 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 alr
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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 DGST 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 Crores will be required to file FORM GSTR-I on quarterly basis instead of on monthly basis. It is also clarified that the registered person may opt to file FORM GSTR-I on monthly basis if he so wishes even though his aggregate turnover is up to Rs. 1.5 Crores. 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-I on quarterly basis, he may be liable for punitive
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y been issued in this regard.
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, GOI 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-I 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-I 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 Mar
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be. It may be noted that while making adjustment in the 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 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-I should also preferably be made in the corresponding months.
5. Where the taxpayer has committed an enor 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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this step.
the
cash
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
Liability on details of a last
minute order. Since,
they had already
was
under
reported 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.
Use “Edit” facility to add
such liability and
and credit
ledger. No
action was
taken after
this step.
Liability may be added
in the return of
after payment of
interest.
additional cash, if subsequent month(s)
required (i.e. where
sufficient balances are
not available in the credit
or cash ledgers) may be
deposited in the cash
ledger by
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with interest.
Change
furnish their return.
If such liability was not reported in FORM GSTR-1 of the
in FORM month/quarter, then such liability may be declared in the subsequent
GSTR-1 month's/quarter's FORM GSTR-1 in which payment was made.
Stage 1
Confirmed
Stage of Return Filing (GSTR-3B)
Stage 2
Stage 3
Stage 4
Offset
Return
Submission
Cash Ledger Updated
Liability
Filed
Return
liabilities/Cash was added to the
All
Return
Input tax credit electronic cash ledger as
liabilities was
availed
confirmed
Common
Error II
submitted
were per the return liability.
and No action was taken after
this step.
and
therefore no change
can be done to the
liability. No action was
taken after this step.
Use “Edit” facility to
reduce over reported
liability.
Company B had
reported an inter-State
Liability sale but realized that
was over the
same sale was
reported counted twice and
hence was not to be
reported. But the
return form was
already submitted and
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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
the “edit” facility to In this case, Company B reduce this liability in
Change
in FORM
GSTR-1
reduce such liability
and proceed to file
their return.
the
return
of
subsequent months or
claim refund of the
has the option to use the
“edit” facility to reduce
such liability. Once, this is
done, they can partially same.
debit their cash ledger to
offset their tax liability.
Further,
remaining
balance can either be
claimed as refund or used
to offset future liabilities.
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
Stage 3
Stage 4
Offset
Return
Liability
Filed
All
liabilities
were offset
by debiting
Return
was file
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of
subsequent month(s) or
refund may be claimed
where adjustment is
not feasible.
Change in
FORM
GSTR-1
C
Company
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.
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
ha
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taxpayers will have to file for amendments by filling Table 9 of
the subsequent month's / quarter's FORM GSTR-1.
Common
Error – IV
Stage 1
Confirmed
Submission
Stage of Return Filing (GSTR-3B)
Stage 2
Cash Ledger Updated
Cash was added to the
electronic cash ledger as per
were the return liability. No action
and was taken after this step.
and
Return liabilities /
Input tax credit
availed
confirmed
submitted
Stage 3
Stage 4
Return
Filed
Return was
filed.
Offset
Liability
All liabilities
were offset
by debiting
the cash and
credit ledger.
Input tax
therefore no change
can be done to the
liability. No action
was taken after this
step
Use 'Edit” facility to No Action required in cash
credit was
add un-availed input
tax credit. Input tax
Credit will be added
under
reported
ledger
No
action
was
after
taken
this
step.
Input tax credit which was
not reported may be
availed while filing return
for subsequent month(s).
to the credit ledge
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.
or
for
Change in
FORM
GSTR-1
No Action
Common
Error – V
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.
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.
Stage 3
Stage 4
Return
Filed
Return
Offset
Liability
All
liabilities was
were offset filed.
by debiting
the cash
and credit
ledger. No
action was
taken after
this step.
Input tax
credit
was over
reported
Change
in FORM
GSTR-1
Use “Edit” facility to Additional
rectify the
reported
credit
input
tax
cash, if Pay (through cash) /
over required, may be Reverse such over
reported input tax
credit with interest in
return of subsequent
month (s).
deposited in the cash
ledger by creating
challan in FORM GST
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PMT-06.
No Action
E
While filing their FORM
GSTR 3B for the
months of July, 2017,
Company
inadvertently, reported
their eligible input tax
credit, as
Rs.
20,00,000/- instead of
10,00,000/-.
Rs.
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.
Stage of Return Filing (GSTR-3B)
Common
Error- VI
Stage 1
Confirmed
Submission
/
Return liabilities
Input tax credit availed
were confirmed and
submitted
and
therefore no change can
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.
Stage 3
Stage 4
Return
Offset
Liability
All liabilities
were offset
by debiting
the cash and
credit ledger.
Filed
Return
was filed.
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Rs.
as
What
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. 20,00,000/- Central
Tax in cash and did not
utilize their Integrated
tax credit. What can they
Use edit facility to claim
correct central
credit under the right They can use “edit”
head.
facility to correct
central tax credit do?
under the right head. Since, the company has
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
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).
Furt
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