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 April 2015,7th and 8th July,2015, 22ndand 23rd July, 2015 and 9th October, 2015. The list
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.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 neither be required to obtain registration nor required to file returns under the GST law. However, State tax au
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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 return filing are as under:- (i) Normal / Regular taxpayers (including casual taxpayers) would have to file GSTR-1 (details of outward supplies) (Annexure-II), GS
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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. (x) Cut-off date for filing of Quarterly return (GSTR-4) by compounding taxpayer would be 18thday of the first month of the succeeding quarter. (xi) Cut-off date for filing of
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pplies 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 upload invoice level details in respect of every invoice whose value is more than ₹ 2,50,000/-. For invoices below this value, State-wise summary of supply statement will be filed covering those in
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r 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 taxpayer, irrespective of his turnover, may use HSN code at 6- digit or 8-digit level if he so desires. d) To start with, compounding dealers may not be required to specify HSN at 2-digit level also. e) Prescribe
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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 Reverse charge will also be submitted 5. Details relating to advance received against a supply to be made in future will be submitted in accordance with the Point of Taxation Rules as framed in the GST law. 6. Details relating to
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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 invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and have received the goods or services. 5. There will be separate tables for submitting details relating to import of Goods/Capital Goods from outside India and
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nputs 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 the suppliers and the differential value impact and concomitant tax payable or refund/tax credit sought. 11. There will be a separate table for effecting modifications/correcting errors in the returns submitted earlier. The time period for correcting these error
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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, IGST and Additional Tax. 8. Details regarding revision of invoices relating to outward and inward supplies (as per details in para 3.1.1 and 3.2.2 above) 9. Details of other liabilities (i.e. Interest, Penalty, Fee, others etc.). 10. Information about ITC ledger, Cash ledger and Liabilit
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. 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-populated in the ITC ledger irrespective of mode of filing return. In case of net exporter or taxpayers dealing with inverted duty structure or similar other cases, where input tax credit is greater than output tax due on supply, the taxpayer would be eligible for refund. The return would have a field to ena
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n (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 Quarterly Return for compounding Taxpayers (GSTR-4): 3.4.1 After crossing the threshold exemption limit, the taxpayers may opt for compounding scheme wherein they would be required to pay taxes at fixed rate without any ITC facilities. Such taxpayers would be required to file a simplified quarterly return (GSTR-4) as
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he 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. This will be auto populated on the basis of GSTR-1 filed by the Counterparty Supplier of the taxpayer. The same may be modified i.e. added or deleted by the Taxpayer while filing the ISD return. The recipient would be permitted to add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices
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, 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 day of the month. (i.e. within a period of 7 days). In other words, the supplier would not be allowed to include any missing invoices on his own after 10th day of the month. GSTN will facilitate periodic (may be daily, weekly etc.) upload of such information to minimize last minute load on the system. GSTN will facilitate offline prepara
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nter-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 eligible ITC on their purchases and then generate the net tax liability from the system for each type of tax. Cash details as per personal ledger/ carried forward from previous tax period, ITC carried forward from previous tax period, ITC reversal and associated Interest/Penalty, taxes paid during the current tax period etc. would get auto-popula
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ion 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/embassies) [both for supply and purchase transactions]: (i) Goods and Services Tax Identification Number (GSTIN)/Unique ID issued to UN organizations/Embassies (ii) Invoice Number, Date and value (iii) HSN code for each item line (for Goods)/ Accounting code for each item line (for services) (iv) Taxable Value (v) Tax Rate (CGST & SGST or IGST and/ or Additiona
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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 transactions (Intra-State B2C supplies) [only supply transactions]: For intra-state B2C supplies, aggregated taxable value of all such invoices will be submitted tax rate-wise. 4. Invoice pertaining to Export and deemed export supply [only supply transactions]: (i) Invoice Number, Date and value (ii) 8-digit HSN Code for goods/ Accounting Code of Services for each line item ( as HSN Code / A
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E. 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 buyer) from which such time period is to be calculated. 8. Post sales discount: GST Law may provide what constitutes a sale price especially with respect to post sales discount. The Law may also contain suitable provisions about admissibility or otherwise of post supply discounts. The adjustments for post sales discount will be completed before filing of annual return. The credit/debit note will be reflected in the monthly r
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mit 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 recipient i.e. GSTIN, name and address (iii) Details of the inward supply invoices on the basis of which Input Tax Credit is claimed. (iv) Invoice / Document no. with date (v) Amount of IGST, CGST, SGST Credit, as applicable, being distributed. 3.10.2 GST Law may provide the suitable provisions for the mandatory fields and data structure which must be contained in a GST invoice. 3.11 Where will the taxpayer file Return? 3.11.1 A registered Tax Payer shall file GST
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hosen 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 rest with the taxable person only and the TRP shall not be liable for any errors or incorrect information.); (iv) The TRP will be able to upload all types of return, based on the information provided by the taxpayer who has authorized him to do so at the portal; (v) The system will generate an email and SMS having basic data of return and send the same to the taxpayer; (vi) The taxpayer can accept the correctness of the return and submit the same by just clicking on the link provi
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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 authorities and the registration data will be shared with GSTN to enable applicants/taxpayers to choose one from the available list of registered TRPs/FCs. The GST Law may also contain suitable provisions about it. 3.11.5 The common portal will display the electronic form to be used for filing the return. The form can be downloaded, filled and then uploaded using approved e-tools. 3.11.6 The portal will provide a form generation utility which can be downloaded by the taxpayer for preparation of
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ger 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 separately, and not mixed with the return related liabilities and payments. The payments made on this account, however, would be reflected in the return. 3.12 Revision of Return 3.12.1 There would be no revision of returns. 3.12.2 All unreported invoices of previous tax period would be reflected in the return for the month in which they are proposed to be included. The interest, if applicable will be auto populated. 3.12.3 All under-reported invoice and ITC revision will have to be corrected using credit
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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 allowed to be filed only on payment of due tax as self-assessed and declared in the return. It has, however, been decided that e-Return should be allowed to be uploaded even in case of short payment for the limited purpose of having the information about self-assessed tax liability even though not paid. The invoice matching and inter-governmental fund settlement would, however, take place only after the full tax has been paid. Return without full payment of tax will be allowed to be uploaded but it will b
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o 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 and will provide the opportunity to make good for any short reporting of activities undertaken supply wise. The said return would also capture the details of pending arrears against the taxpayer and the current status of the orders leading to such arrears. The details of all the refund claims pending with the tax authorities would also be captured. Since this return captures the minutest details of income and expenditure of the taxpayer, the gross profit/loss arrived on the basis of the details submitted in this
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l 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 invoices after 20th of the month succeeding the month of the tax period month provided counterparty supplying taxpayer has submitted the valid return (and paid self-assessed tax as per return). (v) Communicate to the taxpayers through SMS/e-Mail, about the macro-results of the matching. The details will be in the taxpayers dashboard/ledger which can be viewed after log-in at the Portal. (vi) Auto-populate the ITC reversals due to mismatching of invoices in the taxpayer s account in the return for the 2nd month after filing of r
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ssioner, 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 1. Shri Gautam Das Gupta, Deputy Commissioner of Taxes, Assam 2. Shri T. Ramesh Babu, Additional Commissioner, Commercial Tax, Andhra Pradesh 3. Shri Ajay Kumar Chourasia, Joint Commissioner, Commercial Tax, Bihar 4. Shri Vijay Kumar, Commissioner (VAT), Trade and Taxes, Delhi 5. Shri Jagmal Singh, Deputy Director, Trade and Taxes, Delhi 6. Shri Dipak M. Bandekar, Commissioner, Commercial Tax, Goa 7. Dr. P.D. Vaghela, Commissioner, Commercial Tax, Gujarat 8. Shri Riddhesh Raval, Assistant Commissioner, Commercial Tax, Gujarat 9. Shri Hanuman Singh, Add
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mercial 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 Services Tax Network (GSTN) 1. Shri Navin Kumar, Chairman, Goods and Services Tax Network 2. Shri Prakash Kumar, Chief Executive Officer, Goods and Services Tax Network 3. Shri S.B. Singh, SVP (Services), Goods and Services Tax Network 4. Shri K.P. Verma, VP (Services), Goods and Services Tax Network 5. Ms. Kalyaneshwari B. Patil, AVP (Services), Goods and Services Tax Network 6. Shri J. Rasal Dass Soloman, AVP (Services), Goods and Services Tax Network Empowered Committee of State Finance Ministers 1. Shri Satish Chandra, Member Secretary, Empowered Committee 2. Shri Bas
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(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. Taxpayer has the option to furnish the details of nil rate and exempted supplies in this Table 3. In case of inter-state supplies, only IGST & Additional Tax (if applicable) would be filled 4. In case of intra-state supplies, CGST & SGST would be filled. 6. Taxable outward supplies to a consumer where place of supply is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than ₹ 2.5 lakh (optional in respect of other supplies) (figures in Rs) RECEIPIENT S STATE CODE NAME OF THE RECEIPIENT/GDI INVOICE IGST Addl Tax POS (only if different from the location of receipient) NO. DATE VALUE H
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IGINAL 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 services and intra-state & specified inter-state supplies of goods Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier. 9. Amendments to details of Outward Supplies of earlier tax periods (including post supply discounts) (figures in Rs) ORIGINAL INVOICE GSTIN/UIN REVISED INVOICE IGST CGST SGST Addl Tax POS No. date No DATE HSN/SAC TAXABLE VALUE RATE AMT RATE AMT RATE AMT RATE AMT IF DIFFERENT FROM THE LOCATION OF RECEIPIENT (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) # Not applicable to services and intra-state & specified inter-state supplies of goods 10. Nil rated, Exempted and Non GST outward supplies* 10. Nil Rated, Exempted And Non GST Outward supplies (figures in
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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) of the return report # Not applicable to services and intra-state & specified inter-state supplies of goods Note: A transaction id would be generated by system for each transaction on which tax is paid in advance 13. Tax already paid (on advance receipt) on invoices issued in the current period (figures in Rs) INVOICE NO. TRANSACTION ID (A NUMBER ASSIGNED BY THE SYSTEM WHEN TAX WAS PAID) TAX PAID ON RECEIPT OF ADVANCE IGST CGST SGST ADDL TAX RATE TAX RATE TAX RATE TAX RATE TAX (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) # Not applicable to services and intra-state & specified inter-state supplies of goods Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt. Usual Declaration (Signatures of Authorized Person) INSTRUCTIONS for furnishing the information 1. Terms used: GSTIN: Goods and Services Taxpayer Ide
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;.. … 2. Name of taxpayer……… (S. No. 1 and 2 will be auto-populated on logging) 3. Period : Month……… Year …… 4. From Registered taxpayers (figures in Rs) GSTIN OF SUPLIER INVOICE IGST CGST SGST Addl Tax ELIGIBILITY OF ITC (SELECT FROM DROP DOWN) TOTAL TAX AVAILABLE AS ITC ITC AVAILABLE THIS MONTH NO. DATE VALUE HSN/SAC TAXABLE VALUE RATE AMT RATE AMT RATE AMT RATE AMT (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) OTHER OTHER THAN SUPPLIES ATTRACTING REVERSE CHARGES AUTO POPULATED INPUT CAPITAL GOODS NONE NON AUTO POPULATED (CLAIMED) SAME AS ABOVE SUPPLIES ATTRACTING REVERSE CHARGES AUTO POPULATED SAME AS ABOVE OTHERS * As per Para 3.1 (4) (iii) of the return report # Not applicable to services and intra-state & specified inter-state supplies of goods Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is
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(4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) Debit Note Received Credit Note Received # Not applicable to services and intra-state & specified inter-state supplies of goods 8. Amendments to details of inward supplies received in earlier tax periods (including post purchase discounts received) (figures in Rs) ORIGINAL INVOICE GSTI/UN REVISED INVOICE IGST CGST SGST Addl tax ELIGIBILITY FOR ITC (select from drop down as in table 5 above Total IGST AVAILABLE AS ITC ITC AVAILABLE THIS MONTH NO DATE NO DATE HSN/SAC TAXABLE VALUE RATE AMT RATE AMT RATE AMT RATE AMT (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) # Not applicable to services and intra-state & specified inter-state supplies of goods 9. Supplies received from compounding /unregistered dealer & other exempt/nil/non GST supplies (figures in Rs) HSNCODE/ SAC CODE Value of supplies received form Compounding dealer (3) Unregistered dealer (4) Any exempt supply not included in
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p;……………. 3. Address [S. Nos. 1, 2 and 3 shall be auto populated on logging] 4. Period Month…………… Year…………….. 5. TURNOVER DETAILS (figures in Rs) A. Gross Turnover B. Export Turnover C. Exempted Domestic Turnover D. Nil Rated Domestic Turnover E. Non GST Turnover F. Net Taxable Turnover 6.Outward Supplies 6.1 Inter-state supplies to Registered taxpayers (Auto populated from GSTR-1) (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 5 plus Table 8 plus Table 10 of GSTR-1 6.2 Intra-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-St
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of supply invoices pertaining to previous tax period (including post sales discounts or any clerical/other errors) [Auto populated from GSTR1] (figures in Rs) INVOICE NO. INVOICE DATE DIFFERENTIAL VALUE (PLUS OR MINUS) IGST CGST SGST ADDL TAX (1) (2) (3) (4) (5) (6) (7) Goods Services Note: To be auto-populated from Table 9 of GSTR-1 6.7 Total tax liability on outward supplies ( Auto Populated from the Tables above) (figures in Rs) VALUE IGST CGST SGST ADDITIONAL TAX (1) (2) (3) (4) (5) Goods Services Note: To be auto-populated from Tables 6.1 to 6.6 above of this Return 7. Inward supplies 7.1 Inter-State 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
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e auto-populated from Table 6 of GSTR-2 8 Total Tax liability for the month (Table 6.7 plus Table 7.5 of this Return) (figures in Rs) VALUE CGST SGST IGST ADDITIONAL TAX (1) (2) (3) (4) (5) Goods Services 9. TDS credit received during the month ( Auto-populated from GSTR-2) (figures in Rs) GSTIN/GDI of TDS deductor TDS Certificate IGST CGST SGST NO. DATE RATE TAX RATE TAX RATE TAX (1) (2) (3) (4) (5) (6) (7) (8) (9) Note: To be auto-populated from Table 11 of GSTR-2 10. ITC received 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 ledge
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or] Amount utilized for payment of tax Outstanding liability from earlier period For this tax period Any other liability paid[indicate reference from Tax liability register] Amount utilized for payment of interest/penalty and other amount paid Interest paid on delay in payment of tax Fees paid for late filing of return Other penalties paid Other amount paid (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
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ttracting reverse charge (including supplies received from unregistered dealer) Auto Populated Others As per Para 3.1 (4) (iii) of the return report 6. Goods /Capital goods received from Overseas (Import of goods) (figures in Rs) Bill of Entry IGST No. Date 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 unregiste
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(7) (8) (9) * at 8-digit level 6. Outward supplies made: (figures in Rs.) S.No. GSTIN, if any 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 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 fu
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GST 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) (7) (8) (9) (10) (11) (12) (13) 5 Other amount paid (figures in Rs) CGST A/c SGS
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IPTION 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) Purchase Returns Goods SI. No. GOODS HSN CODE TAXABLE VALUE CGST SGST IGST ADDITIONAL TAX Services SI. No. SERVICES SAC TAXABLE VALUE CGST SGST IGST (f) Other Expenditure (Income other than from
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