Report of the Joint Committee on Business Process for GST on GST Return
GST
Dated:- 21-10-2015
1. Introduction
1.1 During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Committee should also keep in view the Registration and Return requirements necessary for IGST Model. Accordingly, a Joint Committee, in consultation with the Government of India, was constituted on 7th April, 2014.
1.2 The Committee held its deliberations on 28th October, 2014, 12th November, 2014, 25th November, 2014, 22nd December, 2014, 2nd and 3rd February, 2015, 19th and 20th February, 2015, 16th and 17th
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ion;
(iv) Finalization of the tax liabilities of the taxpayer within stipulated period of limitation.
1.5 This document lists out the salient aspects of the process related to filing of GST returns.
1.6 There will be common e-return for CGST, SGST, IGST and Additional Tax.
Who needs to file Return in GST regime?
1.7 Every registered person is required to file a return for the prescribed tax period. A return needs to be filed even if there is no business activity (i.e. Nil Return) during the said tax period of return.
1.8 UN agencies etc. will have unique GST ID and will file return for the month (in simpler form) during which they make purchases. They would not be required to file regular return. They would submit their purchase statements (without purchase invoices) as per the periodicity prescribed for claim of refund. 6
1.9 Government entities / PSUs , etc. not dealing in GST supplies or persons exclusively dealing in exempted / Nil rated / non -GST goods or services would
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periodicity of return for different categories of taxpayers is as follows:
S. No.
Return / Ledger
For
To be filed by
1
GSTR 1
Outward supplies made by taxpayer (other than compounding taxpayer and ISD)
10th of the next month
2
GSTR 2
Inward supplies received by a taxpayer (other than a compounding taxpayer and ISD)
15thof the next month
3
GSTR 3
Monthly return (other than compounding taxpayer and ISD)
20thof the next month
4
GSTR 4
Quarterly return for compounding Taxpayer
18thof the month next to quarter
5
GSTR 5
Periodic return by Non-Resident Foreign Taxpayer
Last day of registration
6
GSTR 6
Return for Input Service Distributor (ISD)
15th of the next month
7
GSTR 7
Return for Tax Deducted at Source
10th of the next month
8
GSTR 8
Annual Return
By 31st December of next FY
9
ITC Ledger of taxpayer
Continuous
10
Cash Ledger of taxpayer
Continuous
11
Tax ledger of taxpayer
Continuous
2.2 Other important points relating to periodicity of re
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he same manner as that of Normal / Regular taxpayers.
(vi) Non- Resident Taxpayers (foreigners) would be required to file GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier. For these taxpayers the registration format to be used will be the same as that for UN Bodies/Embassies (Annexure-VI].
(vii) Annual return (GSTR-8) (Annexure-IX) will be filed by all normal / regular taxpayers. It will be based on financial records.
(viii) Compounding taxpayer will also file a simple annual return.
(ix) Cut-off date for filing of details of outward supplies (GSTR-1), inward supplies (GSTR-2) and Monthly return (GSTR-3) would be10th, 15th and 20th day respectively of the succeeding month for all Monthly filers
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Distributors, non-resident taxpayers (foreigners) and Tax Deductors. The components of each of these return is being discussed hereunder:
3.1. Components of valid GST Return for Outward Supplies made by the Taxpayer (GSTR-1):
3.1.1 This return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Gross Turnover of the Taxpayer in the previous Financial Year. This information would be submitted by the taxpayers only in the first year and will be auto-populated in subsequent years.
4. Final invoice-level supply information pertaining to the tax period separately for goods and services:
(i) For all B2B supplies (whether inter-state or intra-state), invoice level specified details will be uploaded.
(ii) For all inter-state B2C supplies (including to non-registered Government entities, Consumer / person dealing in exempted / NIL rated / non GST goods or services), the suppliers will
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h certain modifications. The details proposed by this Committee are as follows:-
a) HSN code (4-digit) for Goods and Accounting Codes for Services will be mandatory initially for all taxpayers with turnover in the preceding financial year above ₹ 5 Crore (For the first year of operations of GST, self-declaration of turnover of previous financial year will be taken as the basis as all India turnover data will not be available in the first year. From the 2nd year onwards, turnover of previous financial year under GST will be used for satisfying this condition).
b) For taxpayers with turnover between ₹ 1.5 Crores and ₹ 5 Crores in the preceding financial year, HSN codes may be specified only at 2-digit chapter level as an optional exercise to start with. From second year of GST operations, mentioning 2-digit chapter level HSN Code will be mandatory for all taxpayers with turnover in previous financial year between ₹ 1.5 Crores and ₹ 5.0 Crores.
c) Any t
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ill be identified through the submission of HSN code for goods and Accounting Code for services. In order to differentiate between the HSN code and the Service Accounting Code (SAC), the latter will be prefixed with “s”. The taxpayers who have turnover below the limit of ₹ 1.5 Crore will have to mention the description of goods/service, as the case may be, wherever applicable.
(v) For all Intra-State B2C supplies (including to non-registered Government entities, consumer / person dealing in exempted / NIL rated / non GST goods or services), consolidated sales (supply) details will be uploaded. However a dealer may at his option furnish invoice wise information in respect of exempted and nil rated supplies also.
(vi) The supply information will also have details relating to the Place of Supply in order to identify the destination state as per the Place of Supply Rules where it is different from the location of the recipient.
(vii) Details relating to supplies attracting Reve
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e GST Law.
10. There will be a separate table for submitting details in relation to NIL rated, Exempted and Non GST outward supplies to ( both inter-state and intra-state) to registered taxpayers and consumers.
3.1.2 The return (GSTR-1) would be filed by the 10th of the succeeding month. Late filing would be permitted on payment of late fees only.
3.2. Components of valid GST Return for Inward Supplies received by the Taxpayer (GSTR-2):
3.2.1 This return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Final invoice-level inward supply information pertaining to the tax period for goods and services separately
4. The information submitted in GSTR-1 by the Counterparty Supplier of the taxpayer will be auto populated in the concerned tables of GSTR-2. The same may be modified i.e. added or deleted by the Taxpayer while filing the GSTR-2. The recipient would be permitted to add i
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apital goods in the taxpayer's books of accounts. [GST Law may provide that Input credit pertaining to Capital Goods will be allowed to be availed over a period of 2 years in two equal installments]
9. In respect of inputs, there can be two situations. If inputs are received in one lot, the ITC will be given in the return period in which the purchase is recorded in the books of accounts. In case inputs covered under one invoice are received in more than one instance/lot, the ITC will be given in the return period in which the last purchase is recorded in the books of accounts. (GST Law to contain appropriate provision in this regard). A note in this regard has been incorporated in the Return form for the guidance of the taxpayer.
10. There will be a separate table for submitting the details of revisions in relation to inward supply invoices pertaining to previous tax periods (including post purchase discounts received). This will include the details of Credit/Debit Note issued by t
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e return (GSTR-2) would be filed by 17th of the succeeding month. Late filing would be permitted on payment of late fees only.
3.3. Components of valid GST Return (GSTR-3):
3.3.1 The GST Monthly Return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name and Address along with GSTIN
2. Period to which the Return pertains
3. Turnover Details including Gross Turnover, Export Turnover, Exempted Domestic Turnover, Nil Rated Domestic Turnover, Non GST Turnover and Net Taxable Turnover
4. Final aggregate level outward and inward supply information. These details will be auto populated from GSTR-1 and GSTR-2.
5. There will be separate tables for calculating tax amounts on outward and inward supplies based on the information contained in various tables in the GSTR-3 return.
6. There will be a separate table for capturing the TDS credit received and which has been credited to his cash ledger (the deductee).
7. Tax liability under CGST, SGST, I
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us tax heads of CGST, SGST, IGST and Additional Tax separately would be populated from the debit entry in Credit/Cash ledger. GST Law may have provision for maintaining four head wise account for CGST, SGST, IGST and Additional tax and at associated minor heads for interest, penalty, fee and others. Excess payment, if any, will be carried forward to the next return period. The taxpayer will have the option of claiming refund of excess payment through the return for which appropriate field will be provided in the return form. The return form would display all bank account numbers mentioned in the registration, out of which one will be selected by the taxpayer to which the refund will be credited.
14. Details of other payments – Interest/Penalties/Fee/Others, etc. This will be auto populated from the Debit entry in Cash ledger irrespective of mode of filing i.e. online / offline utility.
15. Details of ITC balance (CGST, SGST and IGST) at the end of the tax period will be auto-popula
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itted by the taxpayer in the annual return. (GST Law may contain appropriate provision in this regard). The format of the annual return would have a suitable field for this purpose.
3.3.2 The return (GSTR-3) would be entirely auto- populated through GSTR-1 (of counterparty suppliers), own GSTR-2, ISD return (GSTR-6) (of Input Service Distributor), TDS return (GSTR-7) (of counterparty deductor), own ITC Ledger, own cash ledger, own Tax Liability ledger. However, the taxpayer may fill the missing details to begin with.
3.3.3 The return would be permitted to be filed both on online and offline mode. In case of offline mode, payment by debit to cash / ITC ledger can be done at an earlier date also and such debit entry number would be verified at the time of uploading of the return. In online mode, both debiting and filing can be done simultaneously.
3.3.4 The return would be filed by 20th of the succeeding month. Late filing would be permitted on payment of late fees only.
3.4 Quarterl
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ns with respect to the eligibility of such taxpayers to purchase only tax paid supplies and that they can make purchases from unregistered suppliers on payment of GST on reverse charge basis.
3.5 Non-Resident Foreign Taxpayers (GSTR-5):
3.5.1 Non-Resident foreign taxpayers would be required to file GSTR-5 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier.
3.6 Components of a valid ISD Return (GSTR-6):
3.6.1 This return form would capture the following information:
1. Basic details of the Taxpayer i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Final invoice-level inward supply information pertaining to the tax period separately for goods and services on which the ITC is being claimed. T
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er i.e. Name along with GSTIN
2. Period to which the Return pertains
3. Details of GSTIN of the Supplier along with the invoices against which the Tax has been deducted. This will also contain the details of tax deducted against each major head i.e. CGST, SGST and IGST.
4. Details of other payments – Interest/Penalties/Fee/Others, etc. (This will be auto populated from the Debit entry in Cash ledger)
3.7.2 This return would be filed by 10th of the succeeding month. Late filing would be permitted on payment of late fees only.
3.8 Steps for Return Filing:
Step1: The taxpayer will upload the final GSTR-1 return form either directly through data entry at the GST Common Portal or by uploading the file containing the said GSTR-1 return form through Apps by10thday of month succeeding the month during which supplies has been made. The increase / decrease (in supply invoices) would be allowed, only on the basis of the details uploaded by the counter-party purchaser in GSTR-2, upto 17th
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r (supplier) as described in Step 1 and 2 above, provided he is in possession of valid invoice issued by counter-party taxpayer and he has actually received such supplies.
Step 5:Taxpayers will have the option to do reconciliation of inward supplies with counter-party taxpayers (suppliers) during the next 7 days by following up with their counter-party taxpayers for any missing supply invoices in the GSTR-1 of the counter-party taxpayers, and prompt them to accept the same as uploaded by the purchasing taxpayer. All the invoices would be auto-populated in the ITC ledger of taxpayer. The taxpayer would, however, indicate the eligibility / partial eligibility for ITC in those cases where either he is not entitled or he is entitled for partial ITC.
Step 6: Taxpayers will finalize their GSTR-1and GSTR-2 by using online facility at Common Portal or using GSTN compliant off-line facility in their accounting applications, determine the liability on their supplies, determine the amount of el
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ledger, ITC, tax payment details etc. In such cases, initially a Transaction ID confirming receipt of data will be conveyed to the taxpayer, (as also envisaged in case of filing of short paid / non -paid return). Final acknowledgement of receipt of return will be generated after validation of data is completed, which will also lock-in the Transaction ID.
3.9.2 The acknowledgement of e-return would contain the following details:
(i) Return acknowledgement number (unique number generated by the GSTN), Date and Time
(ii) Transaction ID No., Date and Time
(iii) GSTIN of taxpayer
(iv) Relevant tax period details
(v) Gross Supplies, Taxable Supplies and Tax paid / refund claimed(CGST, SGST, IGST and Additional tax separately) during the Return period
3.10 Contents of Invoice level information:
3.10.1. The following invoice level information would be captured in the return:
1. Invoices pertaining to B2B transactions (Intra-State, Inter-State and supplies to UN organizations/emb
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mer on record)[only supply transactions]:
A. In respect of invoices whose taxable value is more than ₹ 2.5 lakhs (to enable transfer of funds to respective states):
(i) Invoice Number, Date and value
(ii) HSN Code for goods / Accounting code for services
(iii) Taxable Value
(iv) Tax Rate (IGST and Additional Tax)
(v) Tax Amount (IGST and Additional Tax)
(vi) Buyer's address (State Code)
(vii) Departmental ID allotted by State Government to Government entities / PSUs , etc. not dealing in GST supplies or to persons dealing in exempted / Nil rated / non -GST goods or services
(viii) Place of Supply (State) if different than S. No. (vi) above
B. For invoices whose taxable value is upto ₹ 2.5 lakhs, only aggregated taxable value of all such invoices will be submitted, state-wise and tax rate-wise.
(GST Law may provide for mandatory mention of address of the buyer in every invoice whose taxable value is more than ₹ 50000/-)
3. Invoices pertaining to B2C
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[only purchase transactions]:
(i) Bill of Entry Number, Date and value
(ii) Assessable Value for IGST
(iii) 8-digit HSN Code for goods
(iv) IGST rate
(v) IGST Amount
(vi) Importer's address (for transfer of IGST) [Will get auto populated in case of registered taxpayer. In case of others, it will have to be provided by them]
These details would be verified from Bill of Entry data available at ICES / ICEGATE.
7. Credit Note / Debit Note [for Sales-Purchase return, Post-sale discount]:
For sale-purchase return, on account of differential value/quantity/tax rates:
(i) Debit / Credit Note Number
(ii) Original Invoice Number and Date
(iii) Taxable Value, Tax Rate and Tax Amount (CGST & SGST or IGST and Additional Tax) ( that is being modified )
The credit/debit note will be reflected in the monthly return in which such notes have been issued.
GST Law may provide the time period within which sales return can be made and the date (invoice date or date of receipt by the b
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ce received
(v) Tax Rate (CGST and SGST or IGST and Additional Tax)
(vi) Tax Amount (CGST and SGST or IGST and Additional Tax)
10. TDS:
GST law may provide for provision of TDS (Tax Deducted at source) for certain supplies of goods and/or services made to specified categories of purchasers who will be obligated to deduct tax at a certain percentage from the payment due to the suppliers. They will be required to file a TDS return and submit the following details:
(i) GSTIN/GDI of deductor
(ii) GSTIN of deductee/supplier
(iii) Invoice no. with date (iv) TDS Certificate no. with date and value
(v) Taxable value
(v) Rate of TDS for IGST, CGST and SGST as applicable
(vi) Amount of IGST, CGST and SGST as applicable, deducted as TDS
11. ISD:
GST law may retain the concept of Input Service Distributor (ISD). Accordingly, ISDs would be required to file a monthly return and submit the following details:
(i) Details of ISD i.e. GSTIN, name and address
(ii) Details of recip
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on Center (FC).
3.11.2 At the time of registration, every taxpayer has to enroll with GST Common Portal (GSTN). A unique User-ID and Password will be generated and intimated to the taxpayer. This User-ID and Password shall be used by him for filing the tax return on the Common Portal as well. However, a taxable person may prepare and submit his returns himself or can use services of a TRP. The process for filing return through TRP is given below:
(i) A TRP will have to be chosen by the taxpayer out of TRPs registered with respective State tax authorities/CBEC. (taxpayer will have the option to change TRP any time);
(ii) The TRPs registered with tax authorities will be provided separate user ID and password;
(iii) Using his own user Id and password, the TRP will prepare the return in prescribed format on the basis of the information furnished to him by the taxable person. (The legal responsibility of the correctness of information contained in the return prepared by the TRP will
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by them.
3.11.3 The return can also be submitted by the taxpayer through any Facilitation Center (FC) approved by the Tax authorities and selected by the taxpayer at GST System. The taxpayer shall make available the requisite documents to the facilitation center. Facilitation Centre (FC) shall be responsible for the uploading of all types of return given to it by the taxable person. After uploading the data on the common portal using the ID and Password of FC, the GSTN system will generate an email/SMS for the taxpayer. The process explained in Para 3.11.2 above will be followed. With e-sign being worked out by Department of Electronics and Information Technology (DEITY), individual signing of return by one-time Digital Signature Certificate (DSC) can also be completed. This will do away with the requirement of print-out of acknowledgement of return proposed earlier based on the current system of ITR filing.
3.11.4 Registration of TRP/FC will be done by CBEC / respective State tax au
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x credit availed/taken, input tax credit utilized, tax liability created, balance ITC carried forward, tax payments made by debiting the ledgers under respective major tax heads, refund granted and balance in respective cash ledger and credit ledger carried forward [Separate ledger will be maintained for ITC and Cash for each Taxpayer]. The information of Interest on delayed payments, Penalty for legal defaults, Tax Demand as per adjudication/appellate orders, etc. would also be provided. The ledger will also give the status of the tax dues or excess payment on any given date. Thus such ledger would have eight pages and cash ledger would have 20 pages.
3.11.9 A return related liability should mean the tax liability for the transactions (including credit/debit notes) of the return period and the additional liability arising out of any ITC reversal or late inclusion of the supply in the return period. Arrears pertaining to audit/reassessment/enforcement outcomes would be handled separat
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to be issued / issued. The interest, if applicable will be auto populated.
3.13 Non-filing, late-filing and short-filing of return
A. Non-Filers & Late-Filers
In case of failure by the taxpayer to submit periodic returns, a defaulter list will be generated by the IT system by comparing the return filers with the registrant database. Such defaulter list will be provided to the respective GST Authorities for necessary enforcement and follow up action.
GST Common Portal can auto generate and send the notice to all non-filers (being done by many State VAT authorities) in the form of email and SMS. Jurisdictional tax authorities can get the same printed and dispatch such notices. The details of non-filers shall be made available on the dash board of jurisdictional officers. GST Law may also provide for imposition of automatic late fees for non-filers and late filers which can also be in-built in the notices.
B. Short-Filers
As per the requirement of the IGST model, Return should be a
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payers:
Casual/Non-Resident Taxpayers should file GSTR-1, GSTR-2 and GSTR-3 for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case registration period is for more than one month, monthly return(s) would be filed and thereafter return for remaining period would be filed within a period of seven days as stated earlier.
5 Annual Return (GSTR-8):
5.1 All the Normal taxpayers would be required to submit Annual Return. This return to be filed annually is intended to provide 360 degree view about the activities of the taxpayer. This statement would provide a reconciliation of the returns with the audited financial statements of the taxpayer.
5.2 This return is a detailed return and captures the details of all the income and expenditure of the taxpayer and regroups them in accordance with the monthly returns filed by the taxpayer. This return also provides for the reconciliation of the monthly tax payments an
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ed under section 44AB of Income Tax Act 1961. Currently this limit is ₹ 1 Crore.
5.4 Consolidated statement of purchases and supplies based on monthly returns filed by the taxpayer can be made available to taxpayers by GSTN common portal as a facilitation measure for enabling him to prepare annual return.
5.5 The format of Reconciliation statement would be finalized after finalization of GST Model law.
6 Processing of Return:
After the GST Return has been uploaded onto the GST Common Portal, the Portal will undertake the following activities:
(i) Acknowledge the receipt of the return filed by the taxpayer after conducting required validations.
(ii) Acknowledgement number would be issued as per procedure detailed in Para 3. 9 above.
(iii) Once a return is acknowledged, forward that GST Return to tax authorities of Central and appropriate State Govt. through the established IT interface.
(iv) The ITC claim will be confirmed to purchasing taxpayer in case of matched invo
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etary
Department of Revenue
Government of India
ANNEXURE-I
LIST OF PARTICIPANTS OF THE MEETING HELD ON 9TH OCTOBER, 2015
Government of India
1. Smt. Rashmi Verma, Special Secretary (Revenue), Government of India
2. Shri Udai Singh Kumawat, Joint Secretary (Revenue), Government of India
3. Shri Manish Saxena, Additional Director, Directorate General of Systems, Government of India
4. Shri Shashank Priya, ADG, DG (GST), CBEC, Government of India
5. Shri Upender Gupta, Commissioner, GST, CBEC, Government of India
6. Shri G.D. Lohani, Commissioner, CBEC, Government of India
7. Shri Rajeev Yadav, Director (Service Tax), CBEC, Government of India
8. Shri Ravneet Singh Khurana, Deputy Commissioner, CBEC, Government of India
9. Shri Vishal Pratap Singh, Deputy Commissioner (GST), CBEC, Government of India
10. Smt. Aarti Saxena, Deputy Secretary (State Taxes), Government of India
11. Shri Tshering Y. Bhutia, Assistant Secretary, Department of Revenue, Government of India
States
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Commissioner, Commercial Tax, Madhya Pradesh
16. Shri Niten Chandra, Commissioner, Commercial Tax, Odisha
17. Shri Dipankar Sahu, Deputy Commissioner(IT&P), Commercial Tax, Odisha
18. Shri K. Sridhar, Deputy Commissioner, Commercial Tax, Puducherry
19. Shri Pawag Garg, Additional Commissioner, Excise & Taxation, Punjab
20. Shri Dinesh Chandra Rakhecha, Assistant Commissioner, Commercial Tax, Rajasthan
21. Shri K. Rajaraman, Principal Secretary/Commissioner, Commercial Taxes, Tamil Nadu
22. Shri D. Soundraraja Pandian, Joint Commissioner (Taxation), Commercial Taxes, Tamil Nadu
23. Shri K. Chandrasekhar Reddy, Additional Commissioner, Commercial Tax, Telangana
24. Shri Rakesh Verma, Joint Commissioner, Commercial Tax, Uttar Pradesh
25. Shri Vivek Kumar, Additional Commissioner, Commercial Tax, Uttar Pradesh
26. Shri N.C. Sharma, Additional Commissioner, Commercial Tax, Uttarakhand
27. Shri Khalid Aizaz Anwar, Joint Commissioner, Commercial Tax, West Bengal
Goods and Service
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p;……..
(S. No. 1 and 2 will be auto-populated on logging)
3. Gross Turnover of the taxpayer in the previous FY………………..
(To be submitted only in first year. To be auto populated in subsequent year)
4. Period: Month…………. Year ………
5. Taxable outward supplies to a registered person
(figures in Rs)
GSTIN/UIN
INVOICE
IGST
CGST
SGST
Addl TAX
(POS) only if different from the location of receipient
Indicate if supply attract reverse charges
No.
Date
Value
HSN/SAC
Taxable value
Rate
(7)
Amt
(8)
Rate
(9)
Amt
(10)
Rate
(11)
Amt
(12)
Rate
(13)
Amt
(14)
(15)
(16)
(1)
(2)
(3)
(4)
(5)
(6)
* As per Para 3.1 (4) (iii) of the return report
# Not applicable to services and intra-state & specified inter-state supplies of goods
$ To be filled only if a supply attracts reverse charge
Notes:
1. SAC to be different from HSN (may be prefix 'S')
2. Taxpa
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ish the details of nil rate and exempted supplies in this Table
7. Taxable outward supplies to consumer (Other than 6 above)
(Figures in Rs)
HSN/SAC
STATE CODE (PLACE OF SUPPLY)
AGGREGATE TAXABLE VALUE
IGST
CGST
SGST
Addl Tax
RATE
AMT
RATE
AMT
RATE
AMT
RATE
AMT
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
* As per Para 3.1 (4) (iii) of the return report
# Not applicable to services and intra-state & specified inter-state supplies of goods
Notes:
1. SAC to be different from HSN (may be prefix 'S')
2. Taxpayer has the option to furnish the details of nil rate and exempted supplies in this Table
8. Details of Credit/Debit Notes
(figures in Rs)
DEBIT NOTE/ CREDIT NOTE
ORIGINAL INVOICE
DIFFERENTIAL VALUE (PLUS OR MINUS)
DIFFERENTIAL TAX
NO.
DATE
NO.
DATE
IGST
CGST
SGST
ADDL TAX
RATE
AMT
RATE
AMT
RATE
AMT
RATE
AMT
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Debit Note
Credit Note
# Not applicable to se
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r
intrastate supplies to consumer
* If the details of “nil”” rated and “exempt” supplies have been provided in Table 5,6 and 7, then info in column (3) may only be furnished. 11. Supplies Exported (including deemed exports)
11. Supplies Exported (Including Deemed Exports)
(Figures In Rs)
INVOICE
SHIPPING BILL/BILL OF EXPORT
IGST
CGST
SGST
NO.
DATE
VALUE
HSN/SAC
TAXABLE VALUE
NO
(6)
DATE
(7)
RATE
(8)
AMT
(9)
RATE
(10)
AMT
(11)
RATE
(12)
AMT
(13)
(1)
(2)
(3)
(4)
(5)
Without payment of GST
With payment of GST
* As per Para 3.1 (4) (iii) of the return report
12. Tax liability of amount received in advance against a supply to be made in future
(figures in Rs)
GSTIN/UID/GDI NAME OF CUSTOMER
STATE CODE
HSN/SAC OF SUPPLY TO BE MADE
AMOUNT OF ADVANCE RECEIVED WITHOUT RAISING A BILL
TAX
IGST
CGST
SGST
Addl Tax
RATE
TAX
RATE
TAX
RATE
TAX
RATE
TAX
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
* As per Para 3.1 (4) (iii
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
System of Nomenclature for goods
SAC: Service Accounting Code
GDI: Government department unique ID where department does not have GSTIN
POS: Place of supply of goods or services – State Code to be mentioned
ANNEXURE-III
GSTR-2
[To be furnished by the 15th of the month]
[Not to be furnished by compounding taxpayer /ISD]
Note:
1. Auto-population would be done, on the basis of GSTR1 of counter-party supplier, on or after 11th of succeeding month.
2. Addition of invoices / debit note / credit note, not submitted by counter-party supplier, would be permitted between 12th to 15th of succeeding month.
3. Adjustments would be permitted on 16th and 17th of succeeding month.
4. Further the other details that are not auto-populated, i.e. import of services, eligibility of ITC and quantum thereof and purchases from unregistered taxpayer shall be furnished.
INWARD SUPPLIES/PURCHASES RECEIVED
1. GSTIN……….. …
2. Name of taxpayer……&he
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
last lot is received and recorded in the books of accounts.
5. Goods /Capital goods received from Overseas (Import of goods)
(figures in Rs)
BILL OF ENTRY
IGST
ELIGIBILITY FOR ITC (SELECT FROM DROP DOWN)
TOTAL IGST AVAILABLE AS ITC
ITC AVAILABLE THIS MONTH
NO
DATE
VALUE
HSN/SAC
TAXABLE VALUE
RATE
(6)
AMT
(7)
(8)
(9)
(10)
(1)
(2)
(3)
(4)
(5)
Input
Capital Goods
None
As per Para 3.1 (4) (iii) of the return report
6. Services received from a supplier located outside India (Import of services)
(figures in Rs)
INVOICE
IGST
ITC Admissibility
NO
DATE
VALUE
SAC
TAXABLE VALUE
RATE
AMT
TOTAL ITC Admissible
ITC Admissible this month
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
7. Details of Credit/Debit Notes
(figures in Rs)
DEBIT NOTE/CREDIT NOTE
ORIGINAL INVOICE
DIFFERENTIAL VALUE (PLUS OR MINUS)
DIFFERENTIAL TAX
ELIGIBILITY FOR ITC (select from drop down as in table 5 above
Total IGST AVAILABLE AS ITC
ITC AVAILABLE THIS MONTH
NO
DATE
N
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s
(figures in Rs)
HSNCODE/ SAC CODE
Value of supplies received form
Compounding dealer
(3)
Unregistered dealer
(4)
Any exempt supply not included in table 4 above
(5)
Any nil rated supply not included in table 4 above
(6)
Non GST Supply
(7)
(1)
(2)
Inter state supplies
Intra state supplies
10. ISD credit received
(figures in Rs)
GSTIN_ISD
INVOICE/ DOCUMENT DETAILS
ISD CREDIT
NO
DATE
IGST
CGST
SGST
(1)
(2)
(3)
(4)
(5)
(6)
11. TDS Credit received
(figures in Rs)
GSTIN/GDI OF TDS DEDUCTOR
TDS CERTIFICATE
TDS
IGST
CGST
SGST
NO
DATE
RATE
TAX
RATE
TAX
RATE
TAX
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
12. ITC Received on an invoice on which partial credit availed earlier
(figures in Rs)
ORIGINAL INVOICE/DOC
ITC AVAILED
NO
DATE
IGST
CGST
SGST
EARLIER
THIS MONTH
EARLIER
THIS MONTH
EARLIER
THIS MONTH
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Usual declaration
Signature of Authorized Person
ANNEXURE-IV
GSTR-3
GST RETURN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ntra-State Supplies to Registered taxpayers (Auto populated from GSTR-1)
(figures in Rs)
RATE OF TAX (RATE WISE INCLUDING NIL, EXEMPT AND NON GST)
VALUE
CGST
SGST
(1)
(2)
(3)
(4)
Goods
Services
Note: To be auto-populated from Table 5 plus Table 8 plus Table 10 of GSTR-1
6.3 Inter-State Supplies to Consumers (Auto populated from GSTR-1)
(including unregistered Government Departments / persons dealing in exempted / NIL rated/ non GST goods or services )
(figures in Rs)
STATE CODE
RATE OF TAX (RATE WISE INCLUDING NIL, EXEMPT AND NON GST)
VALUE
IGST
ADDITIONAL TAX
(1)
(2)
(3)
(4)
(5)
Goods
Services
Note: To be auto-populated from Table 6 plus Table 7 plus Table 8 plus Table 10 of GSTR-1
6.4 Intra-State Supplies to Consumers (Auto populated from GSTR-1)
(figures in Rs)
RATE OF TAX (RATE WISE INCLUDING NIL, EXEMPT AND NON GST)
VALUE
CGST
SGST
(1)
(2)
(3)
(4)
Goods
Services
Note: To be auto-populated from Table 7 plus Table 8 plus Table 10 of GSTR-1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
supplies received (Auto-populated from GSTR2)
(figures in Rs)
(figures in Rs)
STATE CODE
RATE OF TAX (RATE WISE INCLUDING NIL, EXEMPT AND NON GST
VALUE
IGST
CGST
SGST
(1)
(2)
(3)
(4)
(5)
(6)
Goods
Capital Goods
Services
Note: To be auto-populated from Table 4 plus Table 7 plus Table 9 of GSTR-2
7.2 Intra-State supplies received (Auto populated from GSTR -2)
(figures in Rs)
RATE OF TAX (RATE WISE INCLUDING NIL, EXEMPT AND NON GST)
VALUE
CGST
SGST
ITC-CGST available in current month
ITC-SGST available in current month
(1)
(2)
(3)
(4)
(5)
(6)
Goods
Capital Goods
Services
Note: To be auto-populated from Table 4 plus Table 7 plus Table 9 of GSTR-2
7.3 Imports (Auto populated from GSTR -2)
(figures in Rs)
Assessable Value
IGST
ITC-IGST available in current month
(1)
(2)
(3)
(4)
Goods_inputs
Capital Goods
Services
Note: To be auto-populated from Table 5 plus Table 6 of GSTR-2
7.4 Revision of purchase invoices pertaining to previous tax pe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ved during the month (auto populated from ITC Ledger)
(figures in Rs)
IGST
CGST
SGST
RATE
TAX
RATE
TAX
RATE
TAX
(1)
(2)
(3)
(4)
(5)
(6)
11. Tax, fine and penalty paid (auto-populated from cash and ITC ledger)
(figures in Rs)
S.NO.
DESCRIPTION
IGST
CGST
SGST
Addl Tax
(1)
(2)
(3)
(4)
(5)
(6)
1.
ITC Reversal paid (on account of adjustments)
2.
ITC Reversal paid (on account of mismatch)
3.
Interest
4.
Tax for previous tax periods
5.
Tax for current tax period
6.
Late fee
7.
Penalty
Debit Nos in Ledger
*
In cash ledger
2.
In ITC Ledger
12. Refunds claim of excess ITC in specified cases and excess tax paid earlier
CGST
SGST
IGST
(1)
(2)
(3)
(4)
Refund of ITC accumulation claimed in specified cases
Refund of excess amount of tax paid earlier
Refund from cash ledger
Bank Account number
*This should be one of the bank accounts mentioned in the GSTIN
Usual declaration
Signatures of Authorized Person
TAX Liability Ledger (Au
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(selection)
Refund from cash ledger
Closing Balance
ITC LEDGER (updated on real time)
(figures in Rs)
CGST
SGST
IGST
Addl Tax
Total
(1)
(2)
(3)
(4)
(5)
(6)
Opening Balance
ITC Availed
(including revision in invoices)
Input
Capital goods
Services-received directly
Mismatch credit claimed
Disputed credit claimed
Credit claimed by a taxpayer on becoming regular taxpayer
Any other ITC claimed(please specify)
Credit utilized
ITC Reversal(On account of adjustment)
ITC Reversal(On account of mismatch)
ITC Revision for any reason
ITC Disallowed
Interest Liability related to Returns of Previous Tax Period
Tax liability of earlier tax periods
Tax payment for the month[selection]
ITC_ refund under process/refund allowed
Other tax liability paid
Closing Balance
ANNEXURE-V
GSTR-4
Quarterly Return for Compounding Dealer
(To be furnished by 18th of the month succeeding the quarter)
1. GSTIN ……………………&he
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Value
HSN/SAC
TAXABLE VALUE
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
*at 8-digit level
7. Services received from a supplier located outside India (Import of services)
(figures in Rs)
INVOICE
IGST
No
Date
Value
SAC
Assessable Value
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
* As per Para 3.1 (4) (iii) of the return report
8. Outward Supplies made
(figures in Rs)
S.NO.
NATURE OF SUPPLIES
AMOUNT
(1)
(2)
(3)
1.
Intra-State supplies
2.
Non GST Supplies
3.
Exports
9. Tax Payable
(figures in Rs)
IGST
CGST
SGST
Compounding Tax
(1)
(2)
(3)
(4)
(5)
Tax Payable as per return
Interest Payable for delayed payment of Tax
Fees for late filing of return
Others
Total
# Tax paid in respect of supplies attracting reverse charge and those received from unregistered traders
10. Details of Tax Payment
(figures in Rs)
Cash Ledger Debit Entry No.
Date
IGST
CGST
SGST
Compounding Tax
(1)
(2)
(3)
(4)
(5)
(6)
11. Are you likely to cross compositio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
SAC
TAXABLE VALUE
Rate
Amt
Rate
Amt
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
* As per Para 3.1 (4) (iii) of the return report
7. ITC availed on inputs and input services
(figures in Rs.)
S.No.
GSTIN, of supplier
INVOICE
IGST
CGST
SGST
No.
Date
Value
HSN/SAC
TAXABLE VALUE
Rate
Amt
Rate
Amt
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
* As per Para 3.1 (4) (iii) of the return report
8. Tax paid
(figures in Rs.)
DESCRIPTION
TAX PAYABLE(Table 6)
ITC utilized
Tax paid in cash (after adjusting ITC)
(1)
(2)
(3)
(4)
IGST
CGST
SGST
Total
9. Closing stock of Goods
S.No.
DESCRIPTION OF GOODS
HSN
UQC
QUANTITY
VALUE(RS.)
(1)
(2)
(3)
(4)
(5)
(6)
As per Para 3.1 (4) (iii) of the return report
Usual Declaration
Signature
ANNEXURE-VII
GSTR-6
RETURN FOR INPUT SERVICE DISTRIBUTOR
(To be furnished by 15th of the month)
(To be furnished by Input Service Distributor)
1.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uted
CGST
SGST
IGST
(1)
(2)
(3)
(4)
(5)
(6)
6. ISD Ledger
(figures in Rs)
CGST
SGST
IGST
TOTAL
(1)
(2)
(3)
(4)
(5)
Opening Balance
ITCs received
ITC Reversal
ITC Distributed
Closing Balance
*To be auto-populated from table No.4 above
Usual Declaration
(Signatures of Authorized Person)
ANNEXURE-VIII
GSTR-7
TDS Return
(To be furnished by 10th of the month)
(To be furnished by person liable to deduct TDS)
1. GSTIN/GST TDS IN: ………………..
2. Name of dedutor : ………………..
(S.No. 1 and 2 will be auto-populated on logging)
3. Return period: Month……………….. Year………………..
4. TDS details
(figures in Rs.)
GSTIN OF SUPPLIER
INVOICE
CIN No. vide which TDS Paid
TDS_LGST
TDS_CGST
TDS_SGST
TDS_All Taxes
No.
Date
Value
Rate
Amt
Rate
Amt
Rate
Amt
Rate
Amt
(1)
(2)
(3)
(4)
(5)
(6)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ellip;
5. Details of expenditure:
(a) Total value of purchases on which ITC availed (inter-State)
Goods
SI. No.
DESCRIPTION
HSN CODE
UQC
QUANTITY
TAX RATE
TAXABLE VALUE
IGST Credit
Additional Tax Paid
Services
SI. No.
DESCRIPTION
Accounting Code
TAX RATE
TAXABLE VALUE
IGST Credit
b) Total value of purchases on which ITC availed (intra-State)
Goods
SI. No.
DESCRIPTION
HSN CODE
TAXABLE VALUE
TAX RATE
TAX
CGST
SGST
CGST
SGST
Services
SI. No.
DESCRIPTION
SAC
TAXABLE VALUE
TAX RATE
TAX
CGST
SGST
CGST
SGST
C) Total value of purchases on which ITC availed (Imports)
Goods
SI. No.
GOODS
HSN CODE
TAX RATE
FOB VALUE
IGST
CUSTOM DUTY
Services
SI. No.
SERVICES
SAC
TAX RATE
FOB VALUE
IGST
(d) Total value of supplies on which no GST Paid (Exports)
Goods
SI. No.
GOODS
HSN CODE
TAX RATE
FOB VALUE
Services
SI. No.
SERVICES
SAC
TAX RATE
FOB VALUE
(e) Value of Other Supplies on which no GST paid
SI. No.
GOODS/SERVICES
VALUE
(f)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =