GST – States – 03/2018-GST – Dated:- 16-1-2018 – Circular No. 03/2018-GST Commissioner of State Tax Chhattisgarh, Raipur 385 Raipur, Date: 16.01.2018 To, Additional Commissioners/ Joint Commissioners/ Deputy Commissioners/ Assistant Commissioners/ State Tax Officers State Tax, Chhattisgarh (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 information in various notifications and circulars regarding return filing a
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nancial year or current financial year of uptol.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 FORM GSTR-1 for the month of July, such taxpayers shall not file these details again and shall only file details for the month of August and September, 2017. For those, who have not filed their FORM GSTR-1 for the month of July, they shall also file their FORM GSTR-1 for the month of July separately and then file their FORM GSTR-1 on quarterly basis for the month Of August and September, 2017. 1.3 It has been further decided that the time period of filing of FORM GSTR-2 and FORM GSTR-3 for the months of July 2017 to March 2018 would be worked out by a Committee of officers and communicated later. 1.4 Registered persons opting for Composition scheme are required to file their returns quarterly in FORM GSTR-4. The due date for filing of FORM GSTR-4 for the quarter ending September
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eriodicity 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 may be liable for punitive action under the Chhattisgarh Goods and Services Act, 2017. 2. Applicability and quantum of late fee: 2.1 The late fee for the months of July, August and September for late filing of FORM GSTR-3B has already been waived off vide Notification No. 28/2017-State Tax dated 6th September 2017 and 50/2017-State Tax dated 26th October 2017. 2.2 It has been decided that for subsequent months, i.e. October 2017 onwards, the amount of late fee payable, by a taxpayer whose tax liability for that month was 'NIL', will be ₹ 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) instead of ₹ 200/- per day (Rs. 100/- per day each under CGST & SGST Acts). For other taxpayers, whose tax liability for that month was not 'NIL', late fee payable will bc ₹ 50/- per
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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 system based reconciliation prescribed under Circular No. 7/7/2017-GST dated 1st September 2017 can only be operationalized after the relevant notification is issued. The said circular is therefore kept in abeyance till such time. 3.3 The common errors while submitting FORM GSTR-3B and the steps needed to be taken to rectify the same are provided in the table annexed herewith. The registered person needs to decide at which stage of filing of FORM GSTR-3B he is currently at and also the error committed by him. The corresponding column in the table provides the steps to be followed by him to rectify such error. 4. It is clarified that as return in FORM GSTR-3B do not contain provisions for reporting of differential figures for past month(s), the said figures may be repor
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uld 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 reconciled by the department's system with the information furnished in FORM GSTR-1 and discrepancies, if any, shall be dealt with in accordance with the relevant provisions of the CGGST Act, 2017 and rules made there under. Detailed instructions regarding reconciliation of information furnished in FORM GSTR-3B with that contained in FORM GSTR-2 and FORM GSTR-3 will be issued in due course of time. 7. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of this office. (Sangeetha P.) Commissioner of State Tax Chhattisgarh, Raipur Stage of Return Filing (GSTR – 3B) Common Error- I Stage 1 Stage 2 Stage 3 Stage 4 Confirmed Submission Cash Ledger Updated Offset Liability Return Filed Return liabilities/Input tax credit avail
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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, 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 can 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. 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 p
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lity 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. Liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible. Liability was over reported 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
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lectronic cash ledger as per the return liability. No action was taken after this step. All liabilities were offset by debiting the cash and credit ledger. No action was taken after this step. Return was filed. Use Edit facility to rectify wrongly reported liability Use Edit facility to rectify wrongly reported liability and cash 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. 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. Liability was wrongly reported 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
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y 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 the subsequent months returns or claim refund of the same. Change in FORM GSTR-1 Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month s / quarter s FORM GSTR-1. Stage of Return Filing (GSTR – 3B) Common Error – IV Stage 1 Stage 2 Stage 3 Stage 4 Confirmed Submission Cash Ledger Updated Offset Liability Return Filed Return liabilities / Input tax credit availed were confirmed and submitted and therefore no change can be done to
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Electronic Credit ledger and may be utilized to offset liabilities for this month or for subsequent months. No Action required in cash ledger Company D, while filing their FORM GSTR -3B for the month of July, inadvertently, misreported Input tax credit of Rs. as ₹ 10,00, 000/-. They had filed their return and paid Rs. 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 Common Error – V Stage 1 Stage 2 Stage 3 Stage 4 Confirmed Submission Cash Ledger Updated Offset Liability Return Filed 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. Cash was added to the electronic cash ledger as per the return liability. No action was taken after this step. All liabilities were offset by debiting the cash and credit ledger. No action was taken after t
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heir 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 ₹ 10,00,000/- only in their input tax credit ledger they may deposit additional ₹ 10,00,000/- in the cash ledger by creating challan in FORM GST PMT-06. While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their eligible input tax credit, as ₹ 20,00,000/- instead of ₹ 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. Change in FORM GSTR-1 No Action Stage of Return Filing (GSTR – 3B) Common Error – VI Stage 1 Stage 2 Stage 3 Stage 4 Confirmed Submission Cash Ledger Updated Offset Liabil
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h(s). Input Tax Credit of the wrong tax was taken While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 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 ₹ 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. While filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000/- as Integrated tax credit. In order to avoid late fee and penalties, they paid ₹ 20,00,000/- Central Tax in cash and did not utilize their Integrate
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