Filling of Returns under GST
12/2017-18 Dated:- 2-1-2018 Karnataka SGST
GST – States
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Document 1
Government of Karnataka
(Department of Commercial Taxes)
Office of the Commissioner of Commercial Taxes
(Karnataka) Vanijya Terige Karyalaya,
Kalidasa Marga, Gandhinagar,
Bengaluru-560009, Dated: 02-01-2018.
No. KSA/GST/CR-108/2017-18
COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. 12/2017-18
Subject: Filing of Returns under GST- regarding
The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has
taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various
representations have been received seeking clarifications on various aspects of return filing
such as return filing dates, applicability and quantum of late fee, amendment of errors in
submitting / filing of FORM GSTR-3B and other related queries. In order to consolidate the
information in various notifications and circulars regarding return filing and
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15th November
2017. Further, Notification (23/2017) No. FD 47 CSL 2017 and Notification (1-AH/2017)
No. KGST.CR.01/17-18 both dated 29th December 2017 (superseding Notification No.
(19/2017) – No. FD 47 CSL 2017 and (1-X/2017) – No. KGST.CR.01/17-18 both dated 15th
November 2017) have been issued to notify the due dates for filing of outward supply
statement in FORM GSTR-1 for various months / quarters (as depicted in the calendar
above) by registered persons having aggregate turnover in the previous financial year or
current financial year of upto 1.5 Crores rupees and above 1.5 Crores rupees respectively.
Since, the option of quarterly filing was not available earlier, many taxpayers have already
filed their 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
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case of new registrants). Based on this self-assessed turnover, the registered
person with turnover up to Rs. 1.5 Crore will be required to file FORM GSTR-1 on quarterly
basis instead of on monthly basis. It is also clarified that the registered person may opt to file
FORM GSTR-1 on monthly basis if he so wishes even though his aggregate turnover is up
to Rs. 1.5 Crore. Once he falls in this bracket or if he chooses to file return on monthly basis,
the registered person will not have the option to change the return filing periodicity 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 KGST Act, 2017.
2.
2.1
Applicability and quantum of late fee:
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 (23-A/2017) No. FD48 CSL 2017
dated 6th Sept
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regard, Circular No. 7/7/2017-GST dated 1st September 2017 was issued
by the Central Government which clarified that errors committed while filing FORM GSTR
– 3B may be rectified while filing FORM GSTR-1 and FORM GSTR-2 of the same month.
Further, in the said circular, it was clarified that the system will automatically reconcile the
data submitted in FORM GSTR-3B with FORM GSTR-1 and FORM GSTR-2, and the
variations if any will either be offset against output tax liability or added to the output tax
liability of the subsequent months of the registered person.
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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 the Central
Government Circular No. 7/7/2017-GST dated 1st September 2017 can only be
operationalized after the relevant notification is issued. The said circular is the
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month(s). In cases where such adjustment is not feasible, refund may be
claimed. Where adjustments have been made in FORM GSTR-3B of multiple months,
corresponding adjustments in FORM GSTR-1 should also preferably be made in the
corresponding months.
5. Where the taxpayer has committed an error in submitting (before offsetting and filing)
the information in FORM GSTR-3B, a provision for editing the same has been provided.
The facility to edit the information can be used only before offsetting the liability and editing
will not be permitted after offsetting the liability. Hence, every care should 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 provis
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ash, if required (i.e. where
sufficient balances are not available in the
credit or cash ledgers) may be deposited in the
cash ledger by creating challan in FORM
GST PMT-06.
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, they were 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 th
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of the month/quarter, then such liability may be declared in the subsequent
month's/quarter's FORM GSTR-1 in which payment was made.
Stage 1
Confirmed Submission
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.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger
as per the return liability. No action was taken
after this step.
Use “Edit” facility to reduce over Use “Edit” facility to reduce over reported
reported liability.
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.
liabili
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filed.
Liability may be adjusted in return of
subsequent month(s) or refund may be
claimed where adjustment is not feasible.
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 filed
and no change could be done to reduce the
liabilities. What can company B do?
In this case, they may reduce this liability in
the return of subsequent months or claim
refund of the same.
Change in
FORM
GSTR-1
Where the liability was over reported in the month's quarter's FORM GSTR-1 also, then such liability may be amended
through amendments under Table 9 of FORM GSTR-1
Common
Error – III
Liability
was wrongly
reported
Stage 1
Confirmed Submission
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.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Le
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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. Further, they also had
updated their Central Tax and State tax cash ledgers. What can
they do?
In this case, the company will have to rectify wrongly reported
liability using the edit facility. The company will reduce their
Central Tax / State tax liability and add integrated tax liability.
Further, they will have to pay integrated tax and update their cash
ledger. They may seek for Central Tax / State tax cash refund in
due course or use the same for offsetting future liabilities.
Stage 3
Offset Liability
All liabilities were
offset by debiting the
cash and credit ledger.
No action was taken
after this step.
Stage 4
Return Filed
Return was filed.
Unreported liability may be added in the next
month's return with interest, if applicable.
Also, adjustment may be m
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therefore
no change can be done to the liability. No
action was taken after this step
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger as per
the return liability. No action was taken after this
step.
Stage 3
Offset Liability
All liabilities were offset
by debiting the cash and
credit ledger. No action
was taken after this step.
Stage 4
Return Filed
Return was filed.
Input tax
credit was
under
reported
Change in
Use 'Edit” facility to add un-availed input tax
credit. Input tax Credit will be added to the
credit ledger and may be used for offsetting
this month or subsequent month's liability.
Company D, while filing their FORM GSTR-
3B for the month of July, inadvertently,
misreported Input tax credit of Rs.
1,00,00,000/- as Rs. 10,00,000/-. They had
confirmed and submitted their return. What
can they do?
The company may use the “edit” facility to
add more Input tax credit to their submitted
FO
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ction was taken after
this step.
Stage of Return Filing (GSTR – 3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash ledger
as per the return liability. No action was taken
after this step.
Use “Edit” facility to rectify the over Additional cash, if required, may be deposited
reported input tax credit
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 Rs. 20,00,000/-
instead of Rs. 10,00,000/-. What can they
do?
Since, the company has submitted details
of their input tax credit but not used such
credit for offsetting their liabilities, they
can reduce their input tax credit by using
the “edit” facility.
While filing their FORM GSTR 3B for the
months of July, 2017, Company E
inadvertently, reported their eligible input tax
credit, as Rs. 20,00,000/- instead of Rs.
10,00,000/-. What can they do?
Since, the
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ineligible
credit to offset such liabilities, the company
will have to pay (through cash) / Reverse
such over reported utilized input tax credit
with interest.
GSTR-1
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Common
Error – VI
Input Tax
Credit of
the wrong
tax was
taken
Stage 1
Confirmed Submission
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
Stage of Return Filing (GSTR-3B)
Stage 2
Cash Ledger Updated
Cash was added to the electronic cash
ledger as per the return liability. No action
was taken after this step.
“Edit” facility to be used to rectify Additional cash, if required, may be
such liability.
deposited in the cash ledger by creating
New Input tax credit will be added to challan in FORM GST PMT-06
the credit ledger.
• Input tax credit reduced will be
adjusted in the credit ledger without
any additional liability
While filing their FORM GSTR 3B for
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ated tax credit.
What
they
do?
Since, the company has filed the returns and
there is an unutilized Integrated tax credit of
Rs. 20,00,000/- which was inadmissible to
them, they will have to pay / reverse such
credit in the return of subsequent month(s).
Further, Central Tax credit of Rs. 20,00,000/-
can be availed in return of subsequent
month(s).
Use edit facility to claim correct central They can use “edit” facility to correct
tax credit under the right head.
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.
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Change in
FORM
GSTR-1
No Action
Common
Error – VII
Cash
ledger
wrongly
updated
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
availed were reported correctly and
thereafter confirmed and submitted.
Therefore no change is required to be
done to the liability. No action was taken
after t
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