Note on Simplified Returns and Return Formats July, 2018
GST
Dated:- 31-7-2018
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Document 1Note on
Simplified Returns and Return Formats
July, 2018
1
INDEX
Sr.
Name
Description
Page No.
No.
1
2
3
4
1.
Features
Key Features of Monthly Returns
3-9
2.
Features
Key Features of Quarterly Returns
10-11
3.
Questionnaire
Questionnaire for filing up Annexure of supplies to Main
12
return
4.
Annexure of
Supplies to main
Details of outward supplies, imports and inward supplies
attracting reverse charge with instructions
13-17
return
5.
GSTR
Main return with instructions
18-23
6.
Annexure of
Inward Supplies
Annexure of inward supplies auto-populated from
Annexure of supplies with instructions
24-26
7.
Questionnaire
Questionnaire for filing amendment to Annexure of
supplies to Main return
27
8.
Amendment to
Annexure of
Amendment to the Annexure of supplies reported earlier
along with instructions
28-31
Supplies
9.
GSTR-A
Amendment to main return with instruct
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Monthly Return and due-date: All taxpayers excluding a few exceptions like small
taxpayers, composition dealer, Input Service Distributor (ISD), Non resident registered
person, persons liable to deduct tax at source under section 51 of CGST Act, 2017, persons
liable to collect tax at source under section 52 of CGST Act, 2017, shall file one monthly
return. Return filing dates shall be staggered based on the turnover of the taxpayer which
shall be calculated based on the reported turnover in the last year i.e. 2017-18, annualized
for the full year. It shall be possible for the taxpayer to check on the common portal whether
he falls in the category of a small taxpayer. A newly registered taxpayer shall be classified
on the basis of self-declaration of the estimated turnover. The due date for filing of return
by a large taxpayer shall be 20th of the next month.
2. (i) Nil return: Taxpayers who have no purchases, no output tax liability and no input tax
credit to avail in any quarter of th
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oices uploaded by the supplier by 10th of succeeding month
shall be auto-populated in the liability table of the main return of the supplier. The screen
where it shall be visible to the recipient is hereafter called ââ¬Åviewing facility” (shown as
“inward annexureâ⬠in the return document). After the due date for the filing of return is
over, the recipient shall also be able to see the return filing status of the supplier and thus
be aware whether the tax liability on purchases made by him has been discharged by the
supplier or not. Viewing facility shall also show the trade name of the supplier.
3
1
4. Due date for uploading invoices and action to be taken by the recipient: Invoices
uploaded by the supplier by 10th of the next month shall be posted continuously in the
viewing facility of the recipient and the taxes payable thereon which can be availed as input
tax credit shall be posted in the relevant field of the input tax credit table of the return of
the recipient by 11th
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put tax credit will be based on the invoices uploaded by the supplier upto 10th of the
subsequent month. In the transition phase of six months after the new system of return is
implemented, the recipient would be able to avail input tax credit on self-declaration basis
even on the invoices not uploaded by the supplier by 10th of the next month or thereafter
using the facility of availing input tax credit on missing invoices.
5. Invoice uploaded but return not filed: In cases where no return is filed after uploading
of the invoices by the supplier, it shall be treated as self-admitted liability by the supplier
and recovery proceedings shall be initiated against him after allowing for a reasonable time
for filing of the return and payment of tax.
6. Unidirectional Flow of document: Only the invoices or debit notes uploaded by the
supplier on the common portal shall be the valid document for availing input tax credit by
the recipient. Invoices or debit notes which have not been uploaded b
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availed but not uploaded
by the supplier, shall be reported by the recipient not later than the return of June filed in
July. Information about missing invoice uploaded by the recipient shall be made available
to the supplier. Taxpayers filing quarterly returns shall report missing invoices in the next
quarter.
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8. Offline IT Tool: An IT tool/facility for matching of the invoices downloaded in XL format
from the viewing facility, with the invoices stored in the accounting software by the
taxpayer (recipient), shall be provided. The IT tool/ facility shall have ability to filter
invoices downloaded on the basis of –
i. Dates of invoice to and from date;
ii.
111.
–
Date on which the invoice was uploaded by the supplier on the Common Portal;
GSTIN of the supplier.
9. Payment of tax: Liability declared in the return shall be discharged in full at the time of
filing of the return by the supplier as is being done at present in the present return FORM
GSTR 3B.
10. Recovery of input tax credi
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presumed on
the uploaded invoices which are either not rejected or kept pending by the recipient. On
filing of the return by recipient, all invoices shall deemed to be accepted except invoices
kept pending or rejected.
12. Rejected invoices: Where the GSTIN of the recipient is wrongly filled by the supplier,
the invoice would appear on the viewing facility of a taxpayer who is not the recipient of
such supplies and therefore input tax credit is not admissible to him. Recipient shall report
such invoices as rejected invoices. To assist the process of rejecting invoices with ease, the
matching IT tool shall have facility to create recipient and seller master list, from which
correct GSTIN can be matched.
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13.1 Pending invoices: Pending invoices means such invoices which have been uploaded by
the supplier but for which one of the three situations exist ââ¬â first, the supply has not been
received by the recipient, second, where the recipient is of the view that the invoice needs
amen
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oice issued in April and uploaded by the supplier by 10th May even if the
goods or services have been received by the recipient before 20th May i.e. the date on which
he is filing his return for the month of April (presently he is eligible for input tax credit
only if goods or services have been received by 30th April).
13.3 A pending invoice can be rejected by the recipient at a later date when he is able to
decide on either of the three situations mentioned in para 13.1 above.
14. Deemed locking of invoices: Invoices which have been uploaded by the supplier and made
available in the viewing facility to the recipient but have not been rejected or have not been
kept pending by the recipient shall be deemed to be locked after return for the relevant tax
period has been filed by the recipient. It may also be noted that invoices on which credit
has been availed by the recipient (i.e. locked invoices) will not be allowed to be amended
by the supplier and in order to amend the reported part
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nvoice on which credit has already been availed i.e.
the invoice is locked, the reduction in liability of supplier shall be subject to reduction in
input tax credit of the recipient.
17. HSN: The table for reporting supplies with the tax liability at various tax rates shall not
capture HSN but would continue to capture supplies at different tax rates as is the present
practice. The details of HSN shall be captured at four digit or more in a separate table in
the regular monthly return.
18. Return format: The main return shall have two main tables, one for reporting supplies on
which tax liability arises and one for availing input tax credit. Return shall have annexure
of invoices which shall auto-populate the output liability table in the main return.
19. Payment of multiple liability: Liability in the return arising out of invoices of different
dates shall be summarized period wise. However, one payment for the total tax liability on
all tax invoices shall be allowed to be made. For e
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the main return shall be allowed
only with the amendment of the details filed in the annexure.
21. Amendment of missing invoices: Amendment of missing invoices reported later by the
supplier shall be carried out through the amendment return of the relevant tax period to
which the invoice pertains. Therefore, it would be advisable to report all the invoices and
then avail the facility for amending return so that invoices reported late can also be
amended through the amendment return. For example, Invoice of April if uploaded in
September shall get amended with the amendment of return for the month of April only
and therefore trade is advised to report all the missing invoices before exhausting their
opportunity to amend the return.
22. Amendment of details other than that of invoice: All user entries of input tax credit table
in the main return would be allowed to be amended. This is necessary as amendment of
subsequent returns should not be necessary with respect to the input tax cred
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ies for a month in regular return for a tax period,
liabilities from missing invoices uploaded/reported later and liability flowing from the
amendment return shall be shown to the taxpayer and the tax officer at one screen on the
common portal to assist tax period wise accounting and assessment.
27. Exports: The table for export of goods in return would contain details of the Shipping Bill
also. The registered person can either fill this information at the time of filing the return or
after filing the return at his option. Filing the details of the Shipping bill in the return at a
later date shall not be considered as filing of an amendment return. A separate facility for
uploading shipping bill details at a later date shall be provided to the exporters.
28. Transmission of data to ICEGATE: Once the information of S/B is completed, the entire
data shall be transmitted to the ICEGATE (IT system of Customs administration).
Subsequent amendments in export/Shipping Bill table shall also be
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ax
by the supplier, the invoice of such supplier shall not be populated in the viewing facility
of the recipient and consequently, the recipient would not be able to avail input tax credit
on such invoices till the default in payment of tax by the supplier for the past period is
made good.
31. Profile based return: There are many kinds of supplies which can be made under GST
and also there are many types of inputs using which input tax credit can be availed. Most
of the taxpayers have only a few types of supplies to make and few types of inputs to report.
Therefore, a questionnaire shall be used to profile the taxpayer and only such part of return
shall be shown to him which are relevant to his profile. For example, a small manufacturer
or trader, buying and selling locally may need to file a return consisting of only a few lines.
Profiling would allow fields like export, supplies to and from SEZ to be blocked from
return and make return adequate for his purpose.
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32. Purchase informa
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. 5 Cr. in the last financial
year. The turnover shall be calculated in the manner explained in para 1 of Part A above.
However, they would still need to pay their taxes on monthly basis and avail input tax
credit on self-declaration basis to pay the monthly taxes.
2. Quarterly or monthly return: Option for filing monthly or quarterly return shall be taken
from these small taxpayers at the beginning of the year and generally thereafter they would
continue to file the return during the year as per the option selected. During the course of
the year option to change from monthly to quarterly or vice-versa shall be allowed only
once and at the beginning of any quarter. This is necessary to avoid confusion for the
taxpayer and also to avoid complex validations in the IT system.
3. Options in quarterly return: Small taxpayers having turnover upto Rs. 5 Cr. would have
option to file one of three forms, namely – Quarterly return, Sahaj or Sugam. Quarterly
return shall be akin to the monthly ex
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mplified quarterly returns are proposed for them respectively. They have been named as
“Sahaj” (only B2C outward supplies) and ââ¬ÅSugamâ⬠(both B2B and B2C outward supplies).
In effect, these returns are pre-determined profiles for small taxpayers using quarterly
return.
6. Uploading of invoices: The recipients from these small taxpayers would need uploaded
invoice for availing input tax credit and therefore the small taxpayers would be given
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facility to continuously upload invoices in the normal course. The invoices uploaded by
10th of the following month would be available as input tax credit to the recipient in the
next month as is the case in case of purchases from large taxpayers.
7. Payment declaration form for payment of monthly taxes: These small taxpayers would
continue to pay taxes on monthly basis and in the first and second month of every quarter,
they would use a payment declaration form to make the payment. In the payment
declaration form, self-assessed liabil
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d may not need credit on missing invoices. As
the inventory size of these businesses is small they also do not need to keep invoices
pending and generally avail credit forthwith. Therefore quarterly return shall not have the
compliance requirement of missing and pending invoices as small businesses do not use
these procedures in their inventory management.
11. Draft formats: The draft formats for quarterly returns are placed at page 36 to 54.
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–
Questionnaire for filing up Annexure of Supplies to main return
Part A ââ¬â Brief questions about ââ¬Â¨Nil' filing and retaining option given in previous tax period
Sr. No.
1
1.
Description
2
Would you like to change the reply to the questions
regarding nature of supplies as filled in questionnaire of
the return of the last tax period
Option
3
4
Yes
âââ¬ââ⬹ No
Note – In case the reply is Yes, the following questionnaire will be opened for exercising the
option.
Part B – Detailed Questionnaire
Sr. No.
Description
Option
1
2
3
4
1.
Have
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t all questions will be 'No' by default. User can select 'Yes' as
per requirement.
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Annexure of Supplies to main return
[See rule )]
Details of outward supplies, imports and inward supplies attracting reverse charge
Financial Year
Tax period
1.
GSTIN
2.
(a)
Legal name of the registered person
(b) Trade name,
if any
(c)
ARN
(after filing)
(d) Date of ARN
3. Details of the outward supplies, inward supplies attracting reverse charge and import of goods
(Amount in for all tables)
GSTIN/
UIN
Place of
Supply
(Name of
Document details
Tax Taxable
Tax amount
Type of No. Date Value rate value
Integrat
Central
doc.
ed tax
tax
State /
UT tax
Cess
1
State)
2
3
4
5
6
7
8
9
10
11
12
3A. Supplies made to consumers and un-registered persons (Net of debit notes, credit notes)
3B. Supplies made to registered persons (other than those attracting reverse charge)
3C. Exports with payment of tax
3D. Exports without payment of tax
3E. Supplies to SEZ units/developers with payment of tax
3F. Supplies to
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5. HSN wise summary of inward supplies and that of outward supplies declared in table 3
(four digit or more)
Sr. No. Type of supply
(outward 3A to
3G) & inward
HSN UQC Quantity Tax
code
Total
Tax amount
rate
taxable
value
Integrated Central State/UT
Cess
tax
tax
tax
(3H to 3K)
3
4
5
6
7
8
9
10
6. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed there from.
Place
Date
14
Signature
Name of Authorized Signatory
Designation/Status
Instructions (Annexure of supplies) to main return,
A. General –
1. Terms used
Unique Identity Number
a. GSTIN:
Goods and Services Tax Identification Number
b. UIN:
c. HSN:
d. POS:
e. B2B:
f. B2C:
Harmonized System of Nomenclature Code
Place of Supply (Respective State)
Supplies made to registered persons having GSTIN or UIN
Supplies made to consumers and un-registered persons
g. Type of document: Invoice, credit note, debit note, b
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tc., the invoices uploaded in the
later tax period(s) will be available in the tax period to which it actually pertains.
8. Reverse charge supplies will be reported only by recipient and not by supplier. Such
supplies shall be reported GSTIN wise (wherever applicable) and net of credit and debit
notes.
9. HSN code shall be reported by all taxpayers at least at four digit level but not including
certain classes specified separately.
10. Exporters, importers, suppliers making supplies treated as deemed export and suppliers
making supplies to SEZ units and SEZ developers shall report HSN code at least at four
digit level irrespective of turnover during the preceding financial year.
11. HSN code for services shall be reported at six digit level or more irrespective of the
turnover during the preceding financial year.
12. For reporting issue of credit / debit notes due to difference in the tax rate only without
affecting the taxable value; only tax amount has to be reported and taxable valu
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supplies, POS will be same State.
19. Tax rate applicable on IGST supplies can be selected from the drop down. For intra-State
supplies, the tax rate may be applied at half the rate of IGST equally for CGST and
SGST/UTGST. Cess may be reported under cess column against the applicable tax rate of
the supplies.
20. Value of supplies and amount of tax may be reported in whole number or upto two decimal
points at the most.
21. GSTIN/UIN of the recipient of supplies maybe reported in supplies reported in table 3B,
3E, 3F, 3G.
22. GSTIN of the supplier may be reported in table 3H, 3K and 3L from whom the supplies
have been received. GSTIN of self may be reported if supplies under reverse charge are
received from un-registered persons.
23. Wherever supplies are reported as net of credit/debit notes, the values may become negative
in some cases and the same may be reported as such.
24. Taxpayer selecting ââ¬Â¨Nil' in questionnaire will not be required to make any entry in annexure
nor any e
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notification.
3C & 3D Export with payment of tax shall be reported in table 3A while those
without payment of tax shall be reported in table 3D.
3E & 3F
5.
3G
Supplies made to SEZ units and SEZ developers shall be reported in
table 3E and 3F depending upon whether the supplies are made with
payment or without payment of tax respectively.
Supplies treated as deemed exports shall be reported in this table.
16
16
6.
3H
7.
31
8.
3J
9.
3K
10.
3L
11.
All tables
(3 series)
12.
4
13.
5
All supplies attracting reverse charge shall be reported by recipient
GSTIN wise only (if applicable). Invoice wise details are not required
in this table. The value of supplies shall be net of credit and debit notes.
Import of services shall be reported in this table. The value of supplies
shall be net of credit and debit notes.
Goods imported will be reported in this table. These goods have already
suffered IGST at the time of import.
Supplies received from SEZ units on Bill of Entry shall be reported in
this
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have to be
entered in such cases.
Supplies made through e-commerce portal maintained by other
operators shall be reported at consolidated level.
HSN code wise details may be provided for supplies effected during the
tax period separately for outward and inward supplies. The values
should be net of debit and credit notes.
17
Form GSTR
[See rule -]
Monthly return
Financial Year
Tax period
1.
| GSTIN
2.
(a) Legal name of the
registered person
(b) Trade name,
if
any
(c) ARN
(after filing)
(d) Date of ARN
3. Summary of Supplies made and tax liability
(Amount in for all tables)
Tax amount
Integrated
tax
Central
tax
State/UT
Cess
tax
3
4
5
6
7
52
Sr.
Type of Outward Supplies
Value
No.
1
2
1.
Details of outward supplies
1.
Taxable supplies made to consumers and un-
registered persons (B2C)[table 3A]
2.
Taxable supplies made to registered persons
(other than those attracting reverse charge)
(B2B)
[table 3B]
3.
Exports with payment of tax [table 3C]
4.
Exports without payment of tax [tab
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(Schedule III, Section7)
4.
Outward supplies attracting reverse charge
(net of debit and credit notes)
Sub-total (D)
Total tax liability (A+B+C)
Sr.
No.
1
4. Summary of inward supplies for claiming input tax credit (ITC)
Description
2
Value
Integrated
Input Tax Credit (ITC)
Central
State/UT
Cess
tax
tax
tax
3
4
5
6
7
A. Details of Credit received based on auto-population
1.
Inward supplies not received during
previous tax periods on which ITC was
kept pending
(Due to non-receipt of supplies in the previous
month(s), to be self-reported during first
month)[Sr. No. B 5 of last month]
(user entry for
first month)
2.
Inward supplies received (other than those
attracting reverse charge)
[table 3A of Annexure of inward
supplies.]
3.
Inward supplies attracting reverse
charge(net of debit notes and credit notes)
[table 3H]
4.
Import of services
(excluding from SEZ units)
[table 31]
5.
Import of goods
[table 3J]
6. Import of goods from SEZ units
[table 3K]
7.
Supplies not uploaded by
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uding Adjustment of ITC
on account of transition from composition
to normal (+/-)]
Sub-total (B)
C. Net effect of amendment (+/-)
(When an invoice is wrongly locked, this is relevant (editable)
for correction. The recipient would reject the locked
invoice, ITC effect then would come here and
thereafter amendment of invoice would be allowed
by the supplier)
D. Net ITC available (A-B+/-C)
Input tax credit on capital goods (for
reporting purposes only, not credited to
electronic credit ledger)
5. Amount of TDS and TCS credit received
Sr. No.
Type of tax
1
2
1.
TDS
2.
TCS
Total
Sr.
No.
Integrated tax
3
Central tax
State/UT tax
4
5
6. Interest and late fee liability details
Description
20
20
Integrated
Tax
Interest
Central
Tax
State/ Cess
UT tax
Late fee
Central
tax
State/
UT Tax
1
1.
2.
3.
4.
2
Interest and late fee due to late filing of return
(including late reporting of invoices of previous
tax periods) (to be computed by system)
Interest on account of reversal of input tax credit
(to
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tus
21
Instructions (Main Return GSTR) ââ¬â
1. Terms used ââ¬â
a. GSTIN:
Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. HSN:
e.
d. POS:
B2B:
f. B2C:
Harmonized System of Nomenclature code
Place of Supply (Respective State)
Supplies made to registered persons having GSTIN or UIN
Supplies made to consumers and un-registered persons
2. After uploading invoices of supplies (other than those attracting reverse charge), export,
supplies made to SEZ units/developers etc. and supplies received which attract reverse
charge, import etc., taxpayer shall file main return in Form GSTR.
3. Information furnished in Annexure of Supplies shall be auto-populated in this return. These
values will be non-editable barring few entries.
4. Taxpayer shall report advances received and adjusted, if any. The values should be net of
refund vouchers. This would be required only if invoice have not been issued during the
same tax period in which advance was received.
5. Adjus
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n of invoices wrongly uploaded by suppliers, supplies not eligible for credit,
pendency of supplies not received but available in the auto-populated invoices, reversals,
adjustments etc. shall be reported by the taxpayer.
11. ITC auto-populated from amendment shall also be auto-populated but it will be editable.
12. TDS/TCS credit will be based on returns filed in Form GSTR-7 and GSTR-8 by deductors
under section 51 and persons required to collect tax under section 52 respectively. It will
be shown in a separate table to the taxpayer and credit will move to electronic cash ledger
after taking action (Accept/Reject) thereon.
13. Interest and late fee to the extent of late filing of return, making late payment, uploading
preceding tax periods' invoices shall be computed by system. Other interest due to
reversals etc. shall be entered by taxpayer on self-assessment basis.
14. Payment of tax can be made by utilising ITC under the same head or cross-utilising from
other heads in accordance
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dded into the tax liability.
23
23
Annexure of Inward Supplies
[See rule
]
Details of auto drafted supplies
(From Annexure of outward supplies, GSTR-5, GSTR-6 filed by the corresponding supplier(s))
Financial Year
Tax period
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
(c) ARN
(after filing)
(d) Date of ARN
3. Inward supplies received from a registered person (other than the supplies attracting
reverse charge), imports and supplies received from SEZ units on Bill of Entry
GSTI Trad Place
N e of
Document details
of name suppl Typ Do Dat Valu Date Date
suppli
er
(Amount in for all tables)
Amount of ITC
claimed
Tax Taxab Amount of tax Action
rate le
(Accept
value Int Ce Stat Ces/Reject
egr ntr e s /Pending
y e of c.
(Nam doc. No.
e e
of of
uploa return
ding filing
tax
ate al UT
d tax tax
Int Cen Stat Cess
egr tral e/
ate tax UT
d
tax
tax
e of
State
)
12345678 9 10 11 12 13 14 15 16 17 18 19 20
3A. Supplies received from registered persons including servic
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nts will mean that supplies have been received. Such supplies would not be
available for amendment at corresponding supplier's end.
4. Rejected documents will mean that supplies have been wrongly auto-populated. For example,
Supplier may have committed mistake in mentioning GSTIN while uploading the invoices.
5. Supplier can make corrections through amendment return for rejected invoices.
6. Pending will mean that supplies are yet to received or entered into books of accounts (stock
register etc.) or recipient is not able to decide whether ITC is to be taken or not for the time
being.
7. Invoices marked as pending will be rolled over to the next tax period for ITC purpose. ITC
will not be available on such invoices till the same are accepted.
8. Supplies on which ITC is not eligible, amount of ITC claimed shall be filled up as 'Zero' in
column “Amount of ITC claimedââ¬.
9. Supplies on which ITC is partially available shall be indicated accordingly in column ââ¬ÅAmount
of ITC cla
= = = = = = = =
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= = = = = = = =
ââ⬹ No
5.
Do you intend to amend supply made to SEZ units or SEZ
developer with payment of tax (table 3E)
Yes
No
6.
Do you intend to amend supply made to SEZ units or SEZ
developer without payment of tax (table 3F)
Yes No
7.
Do you intend to amend supply treated as deemed export
(table 3G)
Yes No
8.
Do you intend to amend inward supplies attracting reverse
charge (table 3H)
Yes No
9.
10.
Do you intend to amend import of services (table 31)
Do you intend to amend import of goods (table 3J)
Yes
Yes
11
Do you intend to amend import of goods received from
SEZ units on bill of entry (table 3K)
Yes
ÃŽŸÃŽââ¢ÃŽŸÃŽââ¢ÃŽŸÃŽââ¢
No
No
No
12.
13.
Do you intend to amend details of invoices reported in the
tax period as not uploaded by the supplier (table 3L)
Do you intend to amend supply made through e-commerce
portal maintained by other operators (table 4)
Yes No
Yes No
14.
Do you intend to amend details of HSN code wise details Yes âËÅ No
Note-
Option against all questions will be ââ¬Â¨No
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
nt of tax
3D. Amendment to exports without payment of tax
3F. Amendment to supplies to SF.Z. units/developers with payment of tax
3F. Amendment to supplies to SEZ units/developers without payment of tax
3G. Amendment to deemed exports
28
Original details
Revised Details
Place of Tax
GSTIN
âÃâÆâÃâââ¬Ãµ
of
Doc.
Dat
GS
âÃâÆâÃâââ¬
Doc. Dat Val
No.
e
TIN
e of No.
e
ue
supply
(name
rate
Taxable
value
Tax Amount
Integrated
tax
Centra
State
Cess
1 tax
UT
1 doc. 345 doc. 789 of State)
tax
11
12
13
14
15
16
3H. Amendment to inward supplies attracting reverse charge (to be reported by recipient, GSTIN wise, net of debit
notes and debit notes)
31. Amendment to import of services (net of debit notes and credit notes)
3J. Amendment to import of goods
3K. Amendment to import of goods from SEZ units on a Bill of Entry
3L. Amendment to missing invoices on which credit has been claimed in (T-2) tax period and supplier has not
reported the same till filing of return for the current tax period
4.
= = = = = = = =
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= = = = = = = =
t will be based on tax period and for invoices/documents reported earlier.
2. If missing invoices of tax period 'T' have been reported in the return of tax period 'T+n',
then amendment of such invoices shall be made by amending return of tax period ââ¬Â¨Tââ¬.
3. Amendment return can be filed before the due date for furnishing of return for the month
of September following the end of the financial year or the actual date of furnishing
relevant annual return, whichever is earlier. The amendment return can be filed times
at the most for a tax period as per provision of Law.
4. Filing process is similar to the process of filing of the original Annexure of Supplies.
5. Activities covered through credit/debit note need not be reported in the Amendment
Annexure. However, amendment in credit/debit notes may be covered in amendment to
annexure of supplies.
6. Providing original document details will be mandatory for amending the same.
7. Locked/Accepted documents will not be open for amen
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
/ developers without
payment of tax
7.
Deemed Exports
Sub-total (A)
B. Details of amendment to inward supplies attracting reverse charge
1.
Inward supplies attracting reverse charge (net
of debit notes and credit notes)
2.
Import of services
(net of debit notes and credit notes)
Sub-total (B)
C. Details of amendment to Credit/Debit notes, Advances received/ adjusted/Other adjustments
1.
Debit notes issued
(Other than those attracting reverse charge)
2.
Credit notes issued
32
(Other than those attracting reverse charge)
Advances received (net of refund vouchers)
3.
4.
Advances adjusted
(net of refund vouchers)
5.
Adjustment of output liability on account of
transition from composition to normal and any
other liability (+/-)
Sub-Total (C) [1-2+3-4Ãâ±5]
D. Details of amendment to supplies having no liability
1.
Exempt and Nil rated supplies
2.
Non-GST supplies
3.
No Supply (Schedule III, Section7)
4.
Outward supplies attracting reverse charge
(net of debit and credit notes
= = = = = = = =
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= = = = = = = =
33
to
Input tax credit on capital goods (for
reporting purposes only, not credited to
electronic credit ledger)
5. Interest and late fee details
Sr. No.
Description
1
2
1.
Fee for making amendment
above the prescribed limit
(to be computed by the system)
2.
3.
4.
Interest on upward revision of
tax liability, if any
(to be computed by system)
Interest on reversal of input tax
credit
(to be calculated by taxpayer)
Others interest liability
(to be specified)
Total
6. Payment of tax
Amount of interest
Amount of late fee
Integrated
Tax
Central
State/
Cess
Central
State/UT
Tax
UT tax
tax
Tax
3
4
5
7
8
Sr. Description
Tax payable
Tax
Adjustment
Paid through ITC
Paid in cash
No.
Reverse Other than
charge reverse charge
already of negative
paid, if
liability of Integrated Central State/UT Cess Tax/ Interest | Late
any
previous
tax
tax
tax
Cess
Fee
tax period
1
2
3
4
5
6
7
8
9
10
11
12
13
1.
Integrated
tax
2.
Central tax
3.
State/UT
tax
4.
Cess
Total
7. Verification
I hereby solemnly affirm and
= = = = = = = =
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= = = = = = = =
for choosing periodicity and type of quarterly return filing
Sr. No.
1
Description
2
Option
3
4
1.
Would you like to file a NIL return
Yes
No
2.
Was your aggregate turnover during preceding
financial year was uptoRs. 5.00 Cr.?
Yes
No*
3.
If 'Yes' at Sr. No. 1, do you intend to file return on
Yes
No
quarterly basis?
4.
If 'Yes” at Sr. No. 2, chose your return
Sahaj
Sugam
5.
Would you like to change the reply to the questions
Yes
Quarterly
No
regarding nature of supplies as filled in questionnaire
of the last quarterly return.
Note –
1. Periodicity will be monthly for all taxpayers filing return as a normal taxpayer, by default.
2. The option to change periodicity of return will be available before filing first return of a
financial year.
3. The option can be edited before filing first return according to the chosen periodicity.
4. The periodicity of return filing during the financial year (from quarterly to monthly and vice
versa) would be allowed once in the beginning of any quarter.
= = = = = = = =
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= = = = = = = =
fication
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
37
Signature
Name of Authorized Signatory
Designation/Status
38
38
Instructions (GST PMT)
1. Taxpayers opting to file return on quarterly basis have to make payment on monthly basis on the
supplies made during the month.
2. Payment of self-assessed liabilities shall be made for first two months of the quarter.
3. Adjustment of the tax paid during first two months of the quarter shall be available at the time of
filing return for the quarter.
4. The payment of the self-assessed liabilities shall have to be made by of the month succeeding
the month to which the liability pertains.
5. Liability can be settled out of input tax credit or cash as the case may be.
6. Liability and input tax credit availed shall be based on self-assessment subject to adjustment with
the main return of the quarter.
7
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ward supplies
attracting reverse charge
4. Summary of inward supplies for claiming input tax credit (ITC)
Sr.
à ®â⬢2
Description
Value
No.
Integrated
Input Tax Credit (ITC)
Central
State/UT
Cess
tax
tax
tax
1
2
3
4
5
6
7
1.
Inward supplies
(other than those attracting reverse
charge)
2.
Debit notes received from suppliers
3.
Inward supplies attracting reverse charge
>
4.
Inward supplies rejected by recipient
(wrong GSTIN etc.)
5.
Credit notes received from suppliers
(other than those attracting reverse charge (editable)
only)
39
Sr.
No.
Description
Value
1
2
6.
Input tax credit claimed earlier, if any
7.
8.
Net ITC [1+2-3-4-5-6 Ãâ±7]
Reversal & adjustments (Rule 37,39,42
and 43) (Net of reclaimed ITC, if any)
Effect of amendment, if any (+/-)
3
(editable)
Input Tax Credit (ITC)
Integrated
Central State/UT
Cess
tax
tax
tax
4
5
6
7
5. HSN wise summary of supplies declared in table 3 (four digit or more)
Sr. No. Type of supply HSN UQC Quantity Tax
Total
Tax amount
(outward)
code
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
wledge and belief and nothing has been concealed therefrom.
Place –
Date –
Signature
Name of Authorized Signatory
Designation/Status
41
Instructions (GSTR- Sahaj) ââ¬â
1. The return can be filed by the taxpayer who has made supplies to consumers and un-registered
persons (B2C supplies).
2. The Place of Supply (POS) will be reported for inter-State outward supplies made during the tax
period.
3. Input tax credit availed earlier during first two months of the quarter will be adjusted from the
claim. If balance becomes negative, then it will be added into the liability for the same quarter.
4. Tax paid during first two months of the quarter will be adjusted against the total liability of the
quarter.
5. Payment can be made out of cash or credit as per rules.
6. Reversal of credit under rule 37, 39, 42 & 43 shall be reported as net of reclaimed ITC, if any.
Ineligible credit shall also be reported under reversal.
7. Adjustment, if any due to transition from composition or otherwise sha
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
, GSTN wise, net of debit notes, credit
notes
4. HSN wise summary of supplies declared in table 3 (four digit or more)
Sr. No. Type of supply
HSN UQC Quantity Tax
Total
Tax amount
code
rate
taxable
Integrated Central State/UT Cess
value
tax
tax
tax
3
4
5
6
7
8
9
10
11
43
5. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed there from.
Place
Date
Signature
Name of Authorized Signatory
Designation/Status
44
Instructions (Annexure ââ¬â Sugam) ââ¬â
1. The details in the annexure shall be uploaded before filing return of a tax period.
2. Details of the invoices relating to outward supplies made to registered persons (B2B) can
be uploaded anytime during the quarter.
3. Supplies other than those made to consumers and unregistered persons (B2C) and registered
persons (B2B) cannot be made through this annexure.
4. Normal annexure shall be used for reporting s
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ing reverse charge (net
of debit notes, credit notes)
4.
Adjustment, if any (+/-)
Sub-total [1+2+3]
4. Summary of inward supplies for claiming input tax credit (ITC)
|à ®â⬢2
Sr.
Description
Value
No.
Integrated
Input Tax Credit (ITC)
Central
State/UT
Cess
tax
tax
tax
1
2
3
4
5
6
7
1.
Inward supplies
(other than those attracting reverse
charge)
2.
Debit notes received from suppliers
3.
Inward supplies rejected by recipient
(wrong GSTIN etc.)
4.
5.
Credit notes received from suppliers (other
than those attracting reverse charge only)
Input tax credit claimed earlier, if any
(editable)
46
Sr.
No.
1
6.
7.
|à ®â⬢2
Sr.
No.
1
1.
Description
Value
2
Reversal & adjustments (Rule 37,39,42
and 43) (Net of reclaimed ITC, if any)
Effect of amendments (+/-)
(When an invoice is wrongly locked, this
is relevant for correction. The recipient
would reject the locked invoice, ITC effect
then would come here and thereafter
amendment of invoice would be allowed
by the supplier)
Net ITC availabl
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ove is true and correct to the best
of my knowledge and belief and nothing has been concealed therefrom.
47
Place –
Date –
Signature
Name of Authorized Signatory
Designation/Status
48
Instructions (GSTR-Sugam) ââ¬â
1. The return can be filed by the taxpayer who has made supplies to consumers and un-
registered persons (B2C) and to registered persons (B2B) only.
2. Input tax credit availed earlier during first two months of the quarter will be adjusted from
the claim. If balance becomes negative, then it will be added into the liability for the same
quarter.
3. Tax paid during first two months of the quarter will be adjusted against the total liability
of the quarter.
4. Payment can be made out of cash or credit as per rules.
5. Reversal of credit under rule 37, 39, 42 & 43 shall be reported as net of reclaimed ITC, if
any. Ineligible credit shall also be reported under reversal.
6. Adjustment in ITC, if any due to transition from composition or otherwise shall be reported
in table
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
(net of debit & credit notes) [table 3H]
2.
Import of services
(net of debit notes and credit notes)[table 31]
Sub-total (B)
C. Details of Credit/Debit notes, Advances received/ adjusted /Other adjustments
1.
2.
3.
Debit notes issued
(Other than those attracting reverse charge)
Credit notes issued
(Other than those attracting reverse charge)
Advances received (net of refund vouchers)
50
4.
Advances adjusted
(net of refund vouchers)
5.
Adjustment of output tax liability on account
of transition from composition levy to normal
levy and any other liability (+/-)
Sub-total (C) [1-2+3-4Ãâ±5]
Total tax liability (A+B+C)
4. Summary of inward supplies for claiming input tax credit (ITC)
Sr.
No.
Description
Value
Integrated
Input Tax Credit (ITC)
Central
State/UT
Cess
tax
tax
tax
1
2
3
4
5
6
7
A. Details of Credit received based on auto-population
1.
Inward supplies received (other than those
attracting reverse charge)
[table 3A of Annexure of inward
2.
supplies]
Inward supplies attra
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
nput Tax Credit (ITC)
Integrated
Central
State/UT
Cess
tax
tax
tax
3
4
5
6
7
Sub-total (B)
C. Net effect of amendment (+/-)
(When an invoice is wrongly locked, this is relevant (editable)
for correction. The recipient would reject the locked
invoice, ITC effect then would come here and
thereafter amendment of invoice would be allowed
by the supplier)
Net ITC available (A-B+C)
5. Amount of TDS and TCS credit received
Sr. No.
Type of tax
1
2
1.
TDS
2.
TCS
Total
Sr.
No.
1
1.
Integrated tax Central tax
3
4
State/UT tax
5
6. Interest and late fee liability details
Description
2.
3.
4.
Interest and late fee due to late filing of return
(including late reporting of invoices of previous
tax periods and including on excess ITC availed
or short liability stated in month 1 or 2 of quarter)
(to be computed by system)
Interest on account of reversal of input tax credit
(to be calculated by taxpayer)
Interest on account of late reporting of reverse
charge supplies
(to be calculated by taxpayer)
Ot
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =