Amended Rule 95: Streamlined GST Tax Refunds for Eligible Individuals, Ensuring Timely and Accurate Reimbursements.
Act-Rules
GST
Refund of tax to certain persons – Rule 95 as amended
TMI
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Rule 89 Amended: Refunds for Input Tax Credit on Zero-Rated Supplies, Including Deemed Exports, Now Covered by Sub-Rule 4B.
Act-Rules
GST
Refund of input tax credit – zero-rated supply of goo
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Amended Rule 89: Refund Eligibility for Zero-Rated Supply and Deemed Export Goods Recipients Expanded.
Act-Rules
GST
Refund of input tax credit – zero-rated supply of goods or services or bot
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GST Rule 89 Amended: New Conditions for Input Tax Credit Refunds on Zero-Rated Supplies Explained in Sub-Rule 4.
Act-Rules
GST
Refund of input tax credit in case of zero-rated supply of goods
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GST Registration Amendments Not Retroactive Without Permission: Rule 19, Sub-Rule 1A Clarifies FORM GST REG-14 Submission Date.
Act-Rules
GST
Amendment of registration shall not be be effecti
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Amended Rule 17: Unique Identity Numbers Now Valid Across India for GST Taxation Purposes.
Act-Rules
GST
Unique Identity Number assigned to to certain special entities shall be applicable to
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New Circular Highlights Timely GST Return Filing, Penalties for Non-Compliance, and Guidance for Streamlined Process.
Circulars
GST
Filing of Returns under GST- regarding
TMI Updates – Hi
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GST Rules Updated: Streamlined Registration, Return Filing, and Input Tax Credit Procedures in Latest Amendment.
Notifications
GST
The Central Goods and Services Tax (Fourteenth Amendment) Ru
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E-Way Bill Rules for GST to Launch on February 1, 2018, Streamlining Interstate Goods Movement.
Notifications
GST
Notifies the date (1st day of February, 2018) from which E-Way Bill Rules sha
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Partial Late Fee Waiver for FORM GSTR-4 Submission Under GST: Eases Financial Burden on Taxpayers.
Notifications
GST
Partially waiver of the late fee payable for failure to furnish the return
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Monthly GSTR-1 Submission Deadline Extended for Taxpayers with Over Rs. 1.5 Crore Turnover.
Notifications
GST
Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with ag
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Quarterly FORM GSTR-1 Submission Deadlines Extended for Taxpayers with Turnover Up to Rs. 1.5 Crore.
Notifications
GST
Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpay
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Budget Support for CGST and IGST to Boost Industry in North East and Himalayan States.
News
GST
Scheme of budgetary support for cash component of CGST and IGST for eligible industrial units f
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Frequently Asked Questions – GST
GST
Dated:- 29-12-2017
Q. Can a manufacturer who was not registered in excise take credit of goods on which he doesn't have duty paying documents i.e. Can he take deemed transitional credit?
Ans. No, as per Section 140 of CGST Act.
Q. We have accidently filed GST amount in wrong head. Filed under Cess. Can this be changed?
Ans. A Circular detailing the procedure for manual filing of the application form for refund will be issued shortly. Or
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Scheme of budgetary support for cash component of CGST and IGST for eligible industrial units for residual period in States of North Eastern region and Himalayan states
GST
Dated:- 29-12-2017
Pursuant to decision of the Cabinet Committee on Economic Affairs for grant of budgetary support equal to Central share of the cash component of CGST and IGST paid by the affected eligible industrial units for the residual period in the States of North Eastern region and Himalayan States, a scheme of budgetary support has been notified by the Department of Industrial policy and Promotion (DIPP) vide notification dated 05.10.2017 and can be accessed at http://dipp.nic.in/budgetary-support-under-gst-regime.
The amount of such budgetary su
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ITC-04 – July Sept-17
Query (Issue) Started By: – unni kv Dated:- 29-12-2017 Last Reply Date:- 29-12-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir,
We are in the Man Made Fabrics Manufacture and Exporter without Payment of Integerated Tax
Exporting under LUT. We are regularly filed GSTR3B and GSTR1 filed till Oct 2017 and also
applied for Refund of accumulated ITC through GST RFD-01A through portal till Oct. 2017. No refund
received till date.
We are get it done jo
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WHETHER ITC IS ALLOWED OF COMPANY S CAR SERVICE IN OTHER STATES
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 29-12-2017 Last Reply Date:- 1-1-2018 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
We have GST registration in Pondicherry (34) state. While travelling in Chennai, our Car registered in Company's name got break-down and repaired at Chennai.
The repairer has given bill with CGST and SGST since the repair work place of supply is Chennai.
Like
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GOODS & SERVICE TAX (GST): RECENT CLARIFICATIONS
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 29-12-2017
This piece captures some of the latest developments on GST front ranging from e-way bills, manual application for seeking advance ruling, steps in anti-profiteering, refund claims to issues like supply by artist etc.
E-Way Bills
Every registered person has to generate an e-way bill, when all of the following conditions satisfied-
* There is a movement of taxable goods (mentioned in annexure to the notification).
* The consignment value exceeds ₹ 50,000/-
* Such movement is
* in relation to a supply
* for reasons other than supply
* due to inward supply from un registered person.
Information relating to said goods shall be furnished in Part A of e-way bill electronically on common portal. Any person or firm registered under GST can generate the e-way bill – including the transporter. Where the goods are supplied by an unregistere
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ods being transported are other than those specified in Annexure;
* where the goods are being transported by a non-motorised conveyance
* where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs.
Important dates for E-way Bills
DATE
WHY IMPORTANT?
16.01.2018
* The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018
* Trade and transporters can start using this system on a voluntary basis from 16th January, 2018.
01.02.2018
The rules for implementation of nationwide e-way Bill system for inter-state movement of goods compulsorily will be notified.
01.06.2018
* System for both inter-state and intra-state e-way bill generation will be ready by 16th January, 2018
* The States may choose their own timings for implementation of e-way Bill for intra-state movement of goods on any date bef
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ments accompanying such application shall be signed by applicant.
An appeal against the advance ruling issued be made by an applicant in quadruplicate, in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited online, in the manner specified in section 49 of the CGST Act. It is reiterated that though the application shall be filed manually till the advance ruling module is made available on the common portal, the fee is required to be deposited online. The application for advance ruling or the appeal before the Appellate Authority shall be filed in the jurisdictional office of the respective State Authority for Advance Ruling or the State Appellate Authority for Advance Ruling respectively.
Anti-profiteering Measures
CBEC has issued procedure for filing applications to invoke anti-profiteering measures under GST law. CBEC has informed all stakeholders that if this is not done, the consumer's interest is protected by the National Anti-profiteeri
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supplies (other than nil rated or fully exempt supplies) of goods or services or both except those supplies which are notified by the Government;
(ii) refund of tax on the supply of goods regarded as deemed exports; and
(iii) refund of balance in the electronic cash ledger.
Refund claims in respect of zero-rated supplies and on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger shall be filed for a tax period on a monthly basis in FORM GST RFD-01A.However, in case registered persons having aggregate turnover of up to ₹ 1.5 crore in the preceding financial year or the current financial year are opting to file FORM GSTR-1 quarterly (notification No. 57/2017-Central Tax dated 15.11.2017 refers), such persons shall apply for refund on a quarterly basis. Further, it is stated that the refund claim for a tax period may be filed only after filing the details in FORM GSTR-1 for the said tax period. It is also to be ensured that a valid retu
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arising due to inverted duty structure, the statements – Statement 1 and Statement 1A of FORM GST RFD-01A have to be filled. Statement 5B of FORM GST RFD-01A is required to be furnished for claiming refund on supplies declared as deemed exports.
In case of refund claim for the balance amount in the electronic cash ledger, upon filing of FORM GST RFD-01A, the amount of refund claimed shall get debited in the electronic cash ledger.
However, the drawback of all taxes under GST (Central Tax, Integrated Tax, State/Union Territory Tax) should not have been availed while claiming refund of accumulated ITC under section 54(3)(ii) of the CGST Act.
Supply of Artist
The artists give their work of art to galleries where it is exhibited for supply. There is a confusion regarding the treatment of this activity whether it is taxable in the hands of the artist when the same is given to the art gallery or at the time of actual supply by the gallery. The art work for supply on approval basis can b
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Accumulation of itc
Query (Issue) Started By: – HEMANTHREDDY ONTEDDU Dated:- 29-12-2017 Last Reply Date:- 7-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
A buys cement for RS 100. Gets at cash discount of 10 if he pays in 5 days and some other unannounced discounts. A sold the at ₹ 80 A got cash discount. And also got some other unannounced discounts of RS 20. Can A get the gst refund for unannounced discounts.
Reply By KASTURI SETHI:
The Reply:
Discount is allowed
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Notified Date On Which Provisions Of Serial Numbers 9 And 10 Of Karnataka Goods And Services Tax (Amendment) Rules, 2017 Shall Come Into Force.
25 /2017-STATE TAX Dated:- 29-12-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
FINANCE SECRETARIAT
NOTIFICATION -[25 /2017-STATE TAX],
NO. FD 47 CSL 2017-Bengaluru
dated: 29-12-2017
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka
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The Tamil Nadu Goods and Services Tax (Twelfth Amendment) Rules, 2017.
G.O. Ms. No. 188 Dated:- 29-12-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 188, Commercial Taxes and Registration (B1), 29th December 2017, Margazhi 14,
Hevilambi, Thiruvalluvar Aandu-2048.]
No. SRO A-60(b-2)/2017.
In exercise of the powers conferred by section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Twelfth Amendment) Rules, 2017.
(2) Unless otherwise specified, they shall come into force on the date of their publication in the Official Gazette.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017,-
(i) in rule 17, after sub-rule (1), the
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der bond or letter of undertaking in accordance with the provisions of sub-section (3) of Section 16 of the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017), refund of input tax credit shall be granted as per the following formula-
Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net
ITC ÷ Adjusted Total Turnover
Where,-
(A) “Refund amount” means the maximum refund that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
(D) “Turnover of zero-
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ans the period for which the claim has been fi led.
(4A) In the case of supplies received on which the supplier has availed the benefit of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(f-2)/2017, published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 18th October, 2017, refund of input tax credit availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted.
(4B) In the case of supplies received on which the supplier has availed the benefit of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(d)/2017, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 23rd October, 2017 or Notification No.41/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, refund of input tax credit, availed in respect of inputs received under the said notifications for ex
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e inserted;
(b) after sub-rule (8), the following sub-rule shall be inserted, namely:-
“(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(f-2)/2017, published at page 2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 18th October, 2017 or Notification No.II(2)/CTR/868(d)/2017, published at pages 1-2 in Part II-Section 2 of the Tamil Nadu Government Gazette Extraordinary, dated the 23rd October, 2017 or Notification No.41/2017-Integrated Tax (Rate) dated 23rd October, 2017.”;
(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
“FORM GST REG-10
[See rule 14(1)]
Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than
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/YYYY
3
Uniform Resource Locators (URLs) of the website through which taxable services are provided:
1.
2.
3.
4
Jurisdiction
Center
Bengaluru West, CGST Commissionerate
5
Details of Bank Account of representative in India(if appointed)
Account Number
Type of account
Bank Name
Branch Address
IFSC
6
Documents Uploaded
A customized list of documents required to be uploaded (refer Instruction) as per the fi eld values in the form
7
Declaration
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
I, …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with
Government of India.
Signature
Name of Authorised Signator
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of of :
Scanned copy of the passport of the Non-resident tax payer with VISA details. In case of Company/Society/LLP/ FCNR/ etc. person who is holding power of attorney with authorisation letter.
Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India
Scanned copy of License is issued by origin country
Scanned copy of Clearance certificate issued by Government of India
3
Bank Account Related Proof:
Scanned copy of the first page of Bank passbook / one page of Bank Statement
Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
4.
Scanned copy of documents regarding appointment as representative in India, if applicable
5.
Authorisation Form:-
For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be fi led in the fol
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uthentication through digital signature certificate shall not be mandatory for such persons. The authentication will be done through Electronic Verification Code (EVC).
2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017.”;
(vii) in FORM GST REG-13,
a. in PART-B, at serial no. 4, the words, “Address of the entity in State” shall be substituted with the words, “Address of the entity in respect of which the centralized UIN is sought”;
b. in the Instructions, the words, “Every person required to obtain a unique identity number shall submit the application electronically” shall be substituted with the words, “Every person required to obtain a unique identity number shall submit the application electronically or otherwise.”;
(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
Form GSTR-11
[See rule 82]
Statement of inward supplies by persons having Unique Identification Number
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refund is sought.”;
(ix) for FORM GST RFD-10, the following form shall be substituted, namely:-
“FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From
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Filing of Return under GST.
06/2017/TNGST Dated:- 29-12-2017 Tamil Nadu SGST
GST – States
=============
Document 1
GOVERNMENT OF TAMIL NADU
COMMERCIAL TAXES DEPARTMENT
OFFICE OF THE ADDITIONAL CHIEF SECRETARY /
COMMISSIONER OF COMMERCIAL TAXES
Ezhilagam, Chepauk, Chennai 600 005.
PRESENT: DR.C.CHANDRAMOULI, I.A.S.
Circular No.06/2017 TNGST
(RC 085/2016 / A1/Taxation Cell)
dated: 29.12.2017
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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7-CT dated 15th November 2017. Further, Notification No.
71/2017-CT and Notification No. 72/2017 – CT both dated 29th December
Page 1 of 12
2017 (superseding Notification No. 57/2017-CT and 58/2017-CT both
dated 15th November 2017) and Notification No. CCT Notification No.
9/2017, dated 15.9.2017 [Rc.085/2016/Taxation A1], CCT Notification
No.15/2017, dated 15.11.2017 [Rc.085/2016/Taxation A1], Tamil Nadu
Notification No. II(2)/CTR/1041(d-1)/2017 dated 29.12.2017 and CCT
Notification No. 20/2017, dated 29.12.2017 [Rc.085/2016/Taxation A1]
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 F
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or the remaining quarters, the
last date for filing of FORM GSTR-4 is within eighteen days after the end
of such quarter.
1.5 It is also clarified that the registered person will self-assess his
aggregate turnover in terms of Section 2(6) of the TNGST Act, 2017 for
the previous financial year or the current financial year (in case of new
3. Amendment / corrections / rectification of errors:
3.1
Various representations have been received wherein registered
persons have requested for clarification on the procedure for rectification
of errors made while filing their FORM GSTR-3B. In this regard, Circular
No. 7/7/2017-GST dated 1st September 2017 was issued 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 variation
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as return in FORM GSTR-3B do not contain
provisions for reporting of differential figures for past month(s), the said
figures may be reported on net basis along with the values for current
month itself in appropriate tables i.e. Table No. 3.1, 3.2, 4 and 5, as the
case may be. It may be noted that while making adjustment in the output
tax liability or input tax credit, there can be no negative entries in the
FORM GSTR-3B. The amount remaining for adjustment, if any, may be
adjusted in the return(s) in FORM GSTR-3B of subsequent month(s) and,
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 t
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mmissioners (ST) (Territorial)
Copy submitted to the Additional Chief Secretary to Govt., CT & R Dept.,
Chennai 9.
Copy to the Additional Commissioners (Audit) (SMR) (PR) (RP) in the O/o
the ACS/CCT.
Copy to the Joint Commissioner (CT) Computer System to host in the
dept.website.
Copy to the all Joint Commissioners (ST) (Enforcement)
Copy to all the Deputy Commissioners(ST) in the State including
Enforcement.
Copy to all Heads of Assessment Circles.
//Forwarded by order //
Assistant Commissioner (ST) Taxation
Page 5 of 12
Common
Error-I
Liability
was under
reported
Stage 1
Confirmed Submission
Return liabilities / Input tax credit availed
confirmed and submitted and
therefore no change can be done to the
liability. No action was taken after this
step.
were
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 add
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extent of their under reported
liability.
What
they do?
The company may use the 'edit return' facility to
add such liability in their submitted return.
Further, the company may generate a fresh
challan under FORM GST PMT-06 to additional
cash or utilize their credit and furnish their
return.
can
All
Stage 3
Offset Liability
liabilities were
offset by debiting the
cash and credit ledger.
No action was taken
after this step.
Stage 4
Return Filed
Return was filed.
Liability may be added in the return of
subsequent month(s) after payment of
interest.
Company A has four units in Haryana, while
filing their return for the month of July, they
inadvertently, missed on details of a last
minute order. The Company had filed their
returns in order to not pay late fee and other
penalties. What can they do?
In this case, they may report this additional
liability in the return of next month and
pay
tax with interest.
Change in If such liability was not reported in F
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the return liability. No action
was taken after this step.
Use “Edit” facility to reduce over reported
liability and cash ledger may be partially
debited to offset such liability.
Remaining balance may either be claimed
as refund or used to offset future liabilities.
Company B had reported an inter-State sale
but realized that the same sale was counted
twice and hence was not to be reported or
taxed. But the return form was already
submitted and no change could be done to
reduce the liabilities. Further, the company
had already deposited cash in their cash
ledger before realizing this error. What can
company B do?
In this case, Company B has the option to use
the “edit” facility to reduce such liability.
Once, this is done, they can partially debit
their cash ledger to offset their tax liability.
Further, remaining balance can either be
claimed as refund or used to offset future
liabilities.
All
Stage 3
Offset Liability
liabilities were
offset by debiting th
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. 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 rectify wrongly Use “Edit” facility to rectify wrongly reported liability and cash
reported liability.
ledger may be debited to offset new liability, where sufficient
balances are not available in the credit ledger.
Remaining balance, if any may be either claimed as refund or used
to offset future liabilities.
Company C is registered in the State
of Haryana. While entering their
outward supplies in FORM GSTR-3B,
the company realized that they had
inadvertently, shown inter-State
supply as intra-State supply and
submitted the return. What can they
do?
In this case, the company will have to
rectify wrongly reported liability
using the edit facility. Here, the
company will reduce their Central
Tax/State tax supplies and liability
a
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in the next month's
return with interest, if applicable.
Also, adjustment may be made in return of subsequent
month(s) or refund may be claimed where adjustment
is not feasible.
Company C was registered in the State of Haryana..While
entering their outward supplies in FORM GSTR-3B, the
company realized that they had inadvertently, shown
inter-State supply as intra-State supply and submitted
the return. The company paid their wrong liability and
filed their return in order to avoid late fee and penalty?
What
they
do?
Since, the return has already been filed, then the
company will have to report the inter-State supply in
their next month's liability and adjust their wrongly
paid intra-State liability in the subsequent months
returns or claim refund of the same.
can
Change in
FORM GSTR-
Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month's / quarter's FORM GSTR-1.
1
Page 8 of 12
Common
Error – IV
Stage 1
Confirmed Submiss
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he “edit” facility to add
more Input tax credit to their submitted FORM
GSTR-3B. Once, this is done, such credit will be
reflected in their Electronic Credit ledger and
may be utilized to offset liabilities for this month
or for subsequent months.
No Action required in cash ledger
No Action required in cash ledger
Input tax credit which was not reported may be
availed while filing return for subsequent month(s).
–
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 filed their return and paid Rs. 90,00,000/-
in cash. What can they do?
Since, the return has already been filed, Company D
may add such Input tax credit in their return for
subsequent month(s).
Change in
FORM GSTR-
1
No Action
Page 9 of 12
Common
Error – V
Input tax
credit was
over
reported
Change in
FORM
GSTR-1
Stage 1
Confirmed Submission
Return liabilities / Input tax credit
avail
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t
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. Since, they have deposited Rs.
10,00,000/- only in their input tax credit
ledger they may deposit additional Rs.
10,00,000/- in the cash ledger by creating
challan in FORM GST PMT-06.
No Action
All
Stage 3
Offset Liability
liabilities were
offset by debiting the
cash and credit
ledger. No action was
taken after this step.
Stage 4
Return Filed
Return was filed.
Pay (through cash) / Reverse such over
reported input tax credit with interest in
return of subsequent month (s).
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/-. Company E also utilized their
additional
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ledger without any additional
liability
While filing their FORM GSTR 3B
for the months of July, 2017,
Company E inadvertently,
reported their Central Tax credit
of Rs. 20,00,000/- as Integrated
tax. What can they do?
Use edit facility to claim correct
central tax credit under the right
head.
While filing their FORM GSTR 3B for the
months of July, 2017, Company E
inadvertently, reported their Central Tax
credit of Rs. 20,00,000/- as Integrated tax.
What can they do?
They can use “edit” facility to correct
central tax credit under the right head. For
offsetting any integrated tax liability,
additional cash may be deposited in the
cash ledger by creating challan in FORM
GST PMT-06.
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.
Pay(through cash) / Reverse any wrongly reported input
tax credit in return of subsequent month(s).
For under
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no
change is required to be done to the
liability. No action was taken after this
step.
No Action
No Action
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
Add
cash under the right tax head
and seek cash refund of the cash added under
the wrong tax head.
While filing their FORM GSTR-3B return,
Company F while generating payment challan
added Rs. 5,00,000/- under the Central Tax head,
while they wanted to deposit Rs. 5,00,000/-
under the integrated tax head. What can they
do?
Since, they have already filed their challan, they
will have to add Rs. 5,00,000/- in their integrated
tax head and file their returns. Further, they may
seek refund of Rs. 5,00,000/- from their cash
ledger.
All
Stage 3
Offset Liability
liabilities were
offset by debiting the
cash and credit ledger.
No action was taken
after this step
No Action
Stage 4
Ret
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Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1.
20-Rc.085/2016/Taxation/A1 Dated:- 29-12-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, Friday, December 29, 2017
(Margazhi 14, Hevelambi, Thiruvalluvar andu-2048)
No. 20-Rc.085/2016/Taxation/A1
NOTIFICATION
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter in this notification
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Notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, furnish the details of outward supply of goods or services or both in FORM GSTR-1
64/2017-State Tax Dated:- 29-12-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 64/2017-State Tax
The 29th December, 2017
No. GST/23/2017.-In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), and in supersession of notification No. 53/2017 – State Tax dated the 16th November, 2017, published in the Gazett
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ed in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No.
Quarter for which the details in FORM GSTR-1 are furnished
Time period for furnishing the details in FORM GSTR-1
(1)
(2)
(3)
1
July – September, 2017
10th January, 2018
2
October – December, 2017
15th February, 2018
3
January – March, 2018
30th April, 2018
3. The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
Marnya Ete
Commissioner t
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Waives the amount of late fee payable to furnish the return in FORM GSTR – 4
65/2017-State Tax Dated:- 29-12-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 65/2017-State Tax
The 29th December, 2017
No. GST/23/2017.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in thi
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