Filing of Return under GST.
06/2017/TNGST Dated:- 29-12-2017 Tamil Nadu SGST
GST – States
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Document 1
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES DEPARTMENT
OFFICE OF THE ADDITIONAL CHIEF SECRETARY /
COMMISSIONER OF COMMERCIAL TAXES
Ezhilagam, Chepauk, Chennai 600 005.
PRESENT: DR.C.CHANDRAMOULI, I.A.S.
Circular No.06/2017 TNGST
(RC 085/2016 / A1/Taxation Cell)
dated: 29.12.2017
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
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7-CT dated 15th November 2017. Further, Notification No.
71/2017-CT and Notification No. 72/2017 – CT both dated 29th December
Page 1 of 12
2017 (superseding Notification No. 57/2017-CT and 58/2017-CT both
dated 15th November 2017) and Notification No. CCT Notification No.
9/2017, dated 15.9.2017 [Rc.085/2016/Taxation A1], CCT Notification
No.15/2017, dated 15.11.2017 [Rc.085/2016/Taxation A1], Tamil Nadu
Notification No. II(2)/CTR/1041(d-1)/2017 dated 29.12.2017 and CCT
Notification No. 20/2017, dated 29.12.2017 [Rc.085/2016/Taxation A1]
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 F
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or the remaining quarters, the
last 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 TNGST Act, 2017 for
the previous financial year or the current financial year (in case of new
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 variation
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as return in FORM GSTR-3B do not contain
provisions for reporting of differential figures for past month(s), the said
figures may be reported on net basis along with 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 t
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mmissioners (ST) (Territorial)
Copy submitted to the Additional Chief Secretary to Govt., CT & R Dept.,
Chennai 9.
Copy to the Additional Commissioners (Audit) (SMR) (PR) (RP) in the O/o
the ACS/CCT.
Copy to the Joint Commissioner (CT) Computer System to host in the
dept.website.
Copy to the all Joint Commissioners (ST) (Enforcement)
Copy to all the Deputy Commissioners(ST) in the State including
Enforcement.
Copy to all Heads of Assessment Circles.
//Forwarded by order //
Assistant Commissioner (ST) Taxation
Page 5 of 12
Common
Error-I
Liability
was under
reported
Stage 1
Confirmed Submission
Return liabilities / Input tax credit availed
confirmed and submitted and
therefore no change can be done to the
liability. No action was taken after this
step.
were
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
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extent of their under reported
liability.
What
they do?
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.
can
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 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 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.
Change in If such liability was not reported in F
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the return liability. No action
was taken after this step.
Use “Edit” facility to reduce over reported
liability and cash ledger may 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 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 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.
All
Stage 3
Offset Liability
liabilities were
offset by debiting th
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. 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 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
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
a
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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
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.
can
Change in
FORM GSTR-
Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month's / quarter's FORM GSTR-1.
1
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Common
Error – IV
Stage 1
Confirmed Submiss
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he “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
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
may add such Input tax credit in their return for
subsequent month(s).
Change in
FORM GSTR-
1
No Action
Page 9 of 12
Common
Error – V
Input tax
credit was
over
reported
Change in
FORM
GSTR-1
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
avail
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t
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
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.
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
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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?
Use edit facility to claim correct
central tax credit under the right
head.
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?
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.
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 any wrongly reported input
tax credit in return of subsequent month(s).
For under
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no
change is required to be done to the
liability. No action was taken after this
step.
No Action
No Action
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
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 returns. Further, they may
seek refund of Rs. 5,00,000/- from their cash
ledger.
All
Stage 3
Offset Liability
liabilities were
offset by debiting the
cash and credit ledger.
No action was taken
after this step
No Action
Stage 4
Ret
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