Filling of Returns under GST.
02/2018-GST (State) Dated:- 30-1-2018 Tripura SGST
GST – States
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Document 1
To
NO.1-11(91)-TAX/GST/2017(Part) 816-41
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI
AGARTALA, TRIPURA WEST, PIN-799006.
Th
Dated, Agartala, the 30 January, 2018.
Circular No.02/2018 – GST (State)
The Additional Commissioner State Tax/
Deputy Commissioner of State Tax/
Assistant Commissioner of State Tax/
Superintendents of State Tax(All)/
Inspectors of State Tax(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
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their FORM GSTR-3B on
a monthly basis in terms of Notification No. 1-11(100)-TAX/GST/2017 (Tripura Gazette No.
332) dated 16th September, 2017 and No. 1-11(100)-TAX/GST/2017 (Tripura Gazette No.
430) dated 16th November, 2017. Further, Notification No. 1-11(91)-TAX/GST/2017(Part)
(Tripura Gazette No. 7) dated 5th January, 2018 (superseding Notification No. No. 1-11(91)-
TAX/GST/2017(Part) (Tripura Gazette No. 442) dated 22nd November, 2017 and Notification
No. 72/2017 – Central Tax dated 29th December 2017 (superseding Notification No. 58/2017-
Central Tax 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,
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te 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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per day each under CGST
& SGST Acts). Notification No.1-11(91)-TAX/GST/2017(Part) (Tripura Gazette No. 441)
dated 22nd November, 2017 has already been issued in this regard.
3.
3.1
Amendment / corrections / rectification of errors:
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
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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
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is alongwith the values for current month itself in appropriate tables i.e. Table No. 3.1,
3.2, 4 and 5, as the case may 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-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
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The Assistant Commissioner of State Tax, Government of Tripura for information.
The Superintendent of State Tax, Charge-I / II / III / IV / V / VI / VII / VIII, Agartala /
Dharmanagar Kailasahar / Ambassa / Teliamura / Bishalgarh / Udaipur / Belonia for
information.
The Superintendent of State Tax, Churaibari Enforcement Wing / Ambassa
Enforcement Wing / Agartala Enforcement Wing / Udaipur Enforcement Wing /
Headquarters for information.
The Assistant Statistical Officer, Statistical Section, O/o the Commissioner of Taxes &
Excise, Agartala with request to upload the Circular in the Official website
www.tripurataxes.nic.in
The Inspector of Taxes (All)
9. Guard File.
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11/18
(Dr. B. Kaur, IAS)
Chief Commissioner of State Tax
Government of Tripura
Common
Error-I
Stage
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.
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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, missed on details of a last minute
order. Since, they had already submitted and
confirmed their output supply details, but were not
sure of how to proceed. They added cash in the
cash to the extent of their under reported liability.
What
they
do?
can
The company may use the 'edit return' facility to
add such liability in their submitted return.
Further, the company may generate a fresh
challan under FORM GST PMT-06 to additional
cash or utilize their credit and furnish their return.
Liability may be added in the return of
subsequent 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 Comp
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ay be partially debited to offset
such
liability.
Remaining balance may either be claimed as
refund or used to offset future liabilities.
Company B had reported an inter-State sale
but realized that the same sale was counted
twice and hence was not to be reported. But
the return form was already submitted and
no change could be done to the liabilities.
What can company B do?
In this case, Company B has the option to
use the “edit” facility to reduce such liability
and proceed to file their return.
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 submitted and no change
could be done to reduce the liabilities. Further, the
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 ca
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R-1
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Stage of Return Filing (GSTR-3B)
Common
Error-III
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 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 wrongly Use “Edit” facility to rectify wrongly reported liability and cash
reported liability.
ledger may be debited to offset new liability, where sufficient
balances are not available* in the credit ledger.
Remaining 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
Liability
supply as intra-State supply and
was wrongly submit
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e or use the same for offsetting future liabilities.
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.
Unreported liability may be added in the next
month's return with interest, if applicable.
Also, adjustment may be made in return of
subsequent month(s) or refund may be
claimed where adjustment is not feasible.
Company C was 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. The company paid their
wrong liability and 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
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uent 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 be reflected in their Electronic
Credit ledger and may be utilized to offset
liabilities for this month or for subsequent
months.
No Action required in cash ledger
No Action required in cash ledger
No Action
Input tax credit which was not reported may be
availed while filing return for subsequent
month(s).
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 filed their return and paid
Rs. 90,00,000/- in cash. What can they do?
Since, the return has already been filed, Company
D m
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sed such credit
for offsetting their liabilities, they can
reduce their input tax credit by using the
“edit” facility.
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. Since,
they have deposited Rs. 10,00,000/- only in their
input tax credit ledger they may deposit 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
subsequen
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uch Additional cash, if required, may be deposited
liability.
in the cash ledger by creating challan in FORM
New Input tax credit will be added to the GST PMT-06
credit ledger.
• Input tax credit reduced will be adjusted
in the credit ledger without any
additional liability
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.
What can they do?
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. What can
they do?
Use edit facility to claim correct central tax They can use “edit” facility to correct central
credit under the right head.
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
Offset Liability
All liabi
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ange in
FORM
GSTR-1
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Common
Error – VII
Cash ledger
wrongly
updated
Stage 1
Confirmed Submission
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Return liabilities / Input tax credit availed Cash was added to the electronic cash ledger as
were reported correctly and thereafter per the return liability. No action was taken after
confirmed and submitted. Therefore no
this step
change is required to be done to the liability.
No action was taken after this step.
No Action
No Action
Add cash under the right tax head
and seek cash refund of the cash added under the
wrong tax head.
While filing their FORM GSTR-3B return,
Company F while generating payment challan
added Rs. 5,00,000/- under the Central Tax head,
while they wanted to deposit Rs. 5,00,000/- under
the integrated tax head. What can they do?
Since, they have already filed their challan, they
will have to add Rs. 5,00,000/- in their integrated
tax head and file their return
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