{"id":11043,"date":"2018-01-22T00:00:00","date_gmt":"2018-01-21T18:30:00","guid":{"rendered":""},"modified":"2018-01-22T00:00:00","modified_gmt":"2018-01-21T18:30:00","slug":"filling-of-return-under-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=11043","title":{"rendered":"Filling of return under GST."},"content":{"rendered":"

Filling of return under GST.
Trade Notice No. 25\/2017 Dated:- 22-1-2018 Nagaland SGST
GST – States
=============
\nDocument 1
\n\u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4 \u00e0\u00a4\u00b8\u00e0\u00a4\u00b0\u00e0\u00a4\u2022\u00e0\u00a4\u00be\u00e0\u00a4\u00b0
\nGovernment of India,
\n\u00e0\u00a4\u00b5\u00e0\u00a4\u00bf\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00a4 \u00e0\u00a4\u00ae\u00e0\u00a4\u201a\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00b0\u00e0\u00a4\u00be\u00e0\u00a4\u00b2\u00e0\u00a4\u00af. \u00e0\u00a4\u00b0\u00e0\u00a4\u00be\u00e0\u00a4\u0153\u00e0\u00a4\u00b8\u00e0\u00a5\u008d\u00e0\u00a4\u00b5 \u00e0\u00a4\u00b5\u00e0\u00a4\u00bf\u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u2014
\nMinistry of Finance, Department of Revenue
\n\u00e0\u00a4\u00b5\u00e0\u00a4\u00b8\u00e0\u00a5\u008d\u00e0\u00a4\u00a4\u00e0\u00a5\u0081 \u00e0\u00a4\u008f\u00e0\u00a4\u00b5\u00e0\u00a4\u201a \u00e0\u00a4\u00b8\u00e0\u00a5\u2021\u00e0\u00a4\u00b5\u00e0\u00a4\u00be\u00e0\u00a4\u2022\u00e0\u00a4\u00b0 \u00e0\u00a4\u008f\u00e0\u00a4\u00b5\u00e0\u00a4\u201a \u00e0\u00a4\u00b8\u00e0\u00a5\u20ac\u00e0\u00a4\u00ae\u00e0\u00a4\u00be \u00e0\u00a4\u00b6\u00e0\u00a5\u0081\u00e0\u00a4\u00b2\u00e0\u00a5\u008d\u00e0\u00a4\u2022 \u00e0\u00a4\u00ae\u00e0\u00a5\u0081\u00e0\u00a4\u2013\u00e0\u00a5\u008d\u00e0\u00a4\u00af \u00e0\u00a4\u2020\u00e0\u00a4\u00af\u00e0\u00a5\u0081\u00e0\u00a4\u2022\u00e0\u00a5\u008d\u00e0\u00a4\u00a4 \u00e0\u00a4\u2022\u00e0\u00a4\u00be \u00e0\u00a4\u2022\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00be\u00e0\u00a4\u00b2\u00e0\u00a4\u00af
\nOffice of the Chief Commissioner, Goods and Services Tax & Customs
\n\u00e0\u00a4\u2022\u00e0\u00a5\u008d\u00e0\u00a4\u00b0\u00e0\u00a5\u2021\u00e0\u00a4\u00b8\u00e0\u00a5\u2021\u00e0\u00a4\u00a8\u00e0\u00a5\u008d\u00e0\u00a4\u00b8 \u00e0\u00a4\u00ac\u00e0\u00a4\u00bf\u00e0\u00a4\u00b2\u00e0\u00a5\u008d\u00e0\u00a4\u00a1\u00e0\u00a4\u00bf\u00e0\u00a4\u201a\u00e0\u00a4\u2014. \u00e0\u00a4\u00ae\u00e0\u00a4\u00b9\u00e0\u00a4\u00be\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00ae\u00e0\u00a4\u00be \u00e0\u00a4\u2014\u00e0\u00a4\u00be\u00e0\u00a4\u0081\u00e0\u00a4\u00a7\u00e0\u00a5\u20ac \u00e0\u00a4\u00b0\u00e0\u00a5\u2039\u00e0\u00a4\u00a1. \u00e0\u00a4\u00b6\u00e0\u00a4\u00bf<\/p>\n

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s
\nregarding return filing and to ensure uniformity in implementation across field formations, the Board, in
\nexercise of its powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017
\nhereby clarifies the following issues:
\n1. Return Filing Calendar:
\n1.1
\nDates for filing of FORM GSTR-1 and FORM GSTR-3B have been put in a calendar
\nformat for ease of understanding as under:
\n3.Fruary 2015
\nReturn Filing Dates
\n10
\n20
\n10
\n15
\n20
\n10
\n20
\n10
\n20
\n30
\n10
\nLore GSTR-1 Jul Sep 2017
\ncreater than
\n15 Crore.GSTR-1
\nJuly to Nov 2017
\nDec 2017
\nOct Dec 2017
\nJan 2018
\nFeb 2018
\nJan Mar 2017
\nMar 2018
\nPage 1 of 10
\n–
\n1.2 It may be noted that all registered persons are required to file their FORM GSTR-3B on a monthly
\nbasis in terms of Notification No. 35\/2017-Central Tax (referred to as “CT” hereinafter) dated 15th
\nSeptember, 2017 and 56\/2017-CT dated 15th November 2017. Further, Notification No. 71\/2017-CT
\nand Notification No. 72\/2017 CT both dated 29th Decem<\/p>\n

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iling of FORM GSTR-2 and FORM GSTR -3 for
\nthe months of July 2017 to March 2018 would be worked out by a Committee of officers and
\ncommunicated later.
\n1.4 Registered persons opting for Composition scheme are required to file their returns quarterly
\nin FORM GSTR-4. The due date for filing of FORM GSTR-4 for the quarter ending September 2017
\nhas been extended to 24th December 2017 vide Notification No. 59\/2017-CT dated 15th November
\n2017. For the remaining quarters, the last date for filing of FORM GSTR-4 is within eighteen days after
\nthe end of such quarter.
\n1.5 It is also clarified that the registered person will self-assess his aggregate turnover in terms of
\nSection 2(6) of the CGST Act, 2017 for the previous financial year or the current financial year (in case
\nof new registrants). Based on this self-assessed turnover, the registered person with turnover up to Rs.
\n1.5 Crore will be required to file FORM GSTR-1 on quarterly basis instead of on monthly basis. It is
\nalso cla<\/p>\n

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20\/- per day (Rs.
\nPage 2 of 10
\n10\/- per day each under CGST & SGST Acts) instead of Rs. 200\/- per day (Rs. 100\/- per day each
\nunder CGST & SGST Acts). For other taxpayers, whose tax liability for that month was not “NIL”, late
\nfee payable will be Rs. 50\/- per day (Rs. 25\/- per day each under CGST & SGST Acts) instead of Rs.
\n200\/- per day (Rs. 100\/- per day each under CGST& SGST Acts). Notification No. 64\/2017-CT dated
\n15th November 2017 has already been issued in this regard.
\n3.
\n3.1
\nAmendment \/ corrections \/ rectification of errors:
\nVarious representations have been received wherein registered persons have requested for
\nclarification on the procedure for rectification of errors made while filing their FORM GSTR-3B. In this
\nregard, Circular No. 7\/7\/2017-GST dated 1st September 2017 was issued which clarified that errors
\ncommitted while filing FORM GSTR – 3B may be rectified while filing FORM GSTR-1 and FORM
\nGSTR-2 of the same month. Further, in the said circular, it was cl<\/p>\n

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d by him. The
\ncorresponding column in the table provides the steps to be followed by him to rectify such error.
\n4.
\nIt is clarified that as return in FORM GSTR-3B do not contain provisions for reporting
\nof differential figures for past month(s), the said figures may be reported on net basis alongwith the
\nvalues for current month itself in appropriate tables i.e. Table No. 3.1,3.2, 4 and 5, as the case may
\nbe. It may be noted that while making adjustment in the output tax liability or input tax credit, there can
\nbe no negative entries in the FORM GSTR-3B. The amount remaining for adjustment, if any, may be
\nadjusted in the return(s) in FORM GSTR-3B of subsequent month(s) and, in cases where such
\nadjustment is not feasible, refund may be claimed. Where adjustments have been made in FORM
\nGSTR-3B of multiple months, corresponding adjustments FORM GSTR-1 should also preferably be
\nmade in the corresponding months.
\n5.
\nWhere the taxpayer has committed an error in submitting (before <\/p>\n

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mations about the
\ncontents of the aforesaid references and for complete details, the respective references may please be
\nreferred in the CBEC's website www.cbec.gov.in.
\nAll Commissioners are requested to bring the contents of the Trade Notice to the notice of
\nall the officers working under their charge and the assessees falling under their respective jurisdiction.
\nThe Trade & Industry Associations\/Chambers of Commerce are requested to bring the
\ncontents of the Trade Notice to the notice of all their members.
\n(W.LHangshing)
\nC.No. IV(16)05\/CCO\/TECH-I\/GST\/SH\/2017\/
\nCopy forwarded for information to:
\n(i)
\n545-76
\nChief Commissioner
\nDated:
\n22 JAN 2018
\nThe Commissioner, GST & CX Commissionerate, Agartala\/ Aizawl\/ Dibrugarh\/Dimapur\/
\nGuwahati Imphal \/Itanagar\/ Shillong.
\nThe Commissioner of Customs (P), N.E.R., Shillong.
\nThe Commissioner (Appeals), Goods & Services Tax, Guwahati.
\n(iv) The Commissioner (Audit), Goods & Services Tax, Guwahati.
\n3 3333
\n(vii)
\nThe Commissioner of C<\/p>\n

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their return.
\nStage of Return Filing (GSTR – 3B)
\nStage 2
\nCash Ledger Updated
\nCash was added to the electronic cash ledger
\nas per the return liability. No action was taken after
\nthis step.
\nUse “Edit” facility to add such liability and additional
\ncash, if required (i.e. where sufficient balances are not
\navailable in the credit or cash ledgers) may be
\ndeposited in the cash ledger by creating challan in
\nFORM GST PMT-06.
\nAll
\nStage 15
\nOffset Liability
\nliabilities were
\noffset by debiting the
\ncash and credit ledger.
\nNo action was taken
\nafter this step.
\nStage 4
\nReturn Filed
\nReturn was filed.
\nLiability may be added in the return of
\nsubsequent month(s) after payment of interest.
\nCompany A has four units in Haryana, while
\nCompany A has four units in Haryana,
\nfiling their return for the month of July, they while filing their return for the month of July,
\ninadvertently, missed on details of a last minute they inadvertently, missed on details of a last
\norder. Since, they<\/p>\n

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confirmed and submitted and
\ntherefore no change can be done to the
\nliability. No action was taken after this step.
\nUse “Edit” facility to reduce over
\nreported liability.
\nCompany B had reported an inter-State
\nsale but realized that the same sale was
\ncounted twice and hence was not to be
\nreported. But the return form was
\nalready submitted and no change could be
\ndone to the liabilities. What can company B
\ndo?
\nIn this case, Company B has the option to
\nuse the “edit” facility to reduce such liability
\nand proceed to file their return.
\nStage of Return Filing (GSTR – 3B)
\nStage 2
\nCash Ledger Updated
\nCash was added to the electronic cash ledger
\nas per the return liability. No action was taken after
\nthis step.
\nUse \u201cEdit\u201d facility to reduce over reported
\nliability and cash ledger may be partially debited
\nto offset
\nStage 3
\nOffset Liability
\nAll liabilities were
\noffset by debiting the
\ncash and credit ledger.
\nNo action was taken after
\nthis step.
\nStage 4
\nRetu<\/p>\n

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ice and hence was not to be reported or taxed.
\nBut the return form was already filed and no
\nchange could be done to reduce the liabilities.
\nWhat can company B do?
\nIn this case, they may reduce this liability in the
\nreturn of subsequent months or claim refund of
\nthe same.
\nWhere the liability was over reported in the month's \/ quarter's FORM GSTR-1 also, then such liability may be amended through
\namendments under Table 9 of FORM GSTR-1
\nPage 6 of 10
\nStage of Return Filing (GSTR – 3B)
\nCommon
\nError Ill
\nLiability was
\nwrongly
\nreported
\nChange in
\nFORM
\nGSTR-1
\nStage 1
\nConfirmed Submission
\nReturn liabilities \/ Input tax credit
\navailed were confirmed and
\nsubmitted and therefore no change
\ncan be done to the liability. No action
\nwas taken after this step.
\nUse “Edit” facility to rectify wrongly
\nreported liability.
\nCompany C is registered in the State
\nof Haryana. While entering their outward
\nsupplies in FORM GSTR-3B, the
\ncompany realized that they had
\ninadvertently, show<\/p>\n

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urther, they also had updated their
\nCentral Tax and State tax cash ledgers. What can they do?
\nIn this case, the company will have to rectify wrongly reported liability
\nusing the edit facility. The company will reduce their Central Tax \/
\nState tax liability and add integrated tax liability. Further, they will have to
\npay integrated tax and update their cash ledger. They may seek for
\nCentral Tax \/ State tax cash refund in due course or use the same for
\noffsetting future liabilities.
\nStage 3
\nOffset Liability
\nAll liabilities were
\noffset by debiting the
\ncash and credit ledger.
\nNo action was taken
\nafter this step.
\nStage
\nReturn Filed
\nReturn was filed.
\nUnreported liability may be added in the next
\nmonth's return with interest, if applicable. Also,
\nadjustment may be made in return of
\nsubsequent month(s) or refund may be
\nclaimed where adjustment is not feasible.
\nCompany C was registered in the State of
\nHaryana. While entering their outward supplies in
\nFORM GSTR-3B, the c<\/p>\n

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on was taken after this
\nstep.
\nStage 3
\nOffset Liability
\nAll liabilities were offset by
\ndebiting the cash and
\ncredit ledger. No action
\nwas taken after this step.
\nStage 4
\nReturn Filed
\nReturn was filed.
\nInput tax
\ncredit was
\nunder
\nreported
\nUse 'Edit” facility to add un-availed input tax credit.
\nInput tax Credit will be added to the credit
\nledger and may be used for offsetting
\nthis month or subsequent month's liability.
\nCompany D, while filing their FORM GSTR –
\n3B for the month of July, inadvertently, misreported
\nInput tax credit of Rs.1,00,00,000\/- as
\nRs. 10,00,000\/-. They had confirmed and
\nsubmitted their return. What can they do?
\nThe company may use the “edit” facility to add
\nmore input tax credit to their submitted FORM
\nGSTR-3B. Once, this is done, such credit will be
\nreflected in their Electronic Credit ledger and may
\nbe utilized to offset liabilities for this month or for
\nsubsequent months.
\nChange in
\nFORM
\nGSTR-1
\nNo Action required in cash ledger
\nNo Act<\/p>\n

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the return liability. No action was taken after
\nthis step.
\nAdditional cash, if required, may be deposited in
\nthe cash ledger by creating challan in
\nFORM GST PMT-06
\nWhile filing their FORM GSTR 3B for the
\nthe months of July, 2017, Company E months of July, 2017, Company E inadvertently,
\ninadvertently, reported their eligible input reported their eligible input tax credit, as Rs.
\ntax credit, as Rs. 20,00,000\/- instead of 20,00,000\/- instead of Rs.10,00,000\/-. What can
\nRs. 10,00,000\/-. What can they do?
\nthey do?
\nSince, the company has submitted details of
\ntheir input tax credit but not used such credit
\nfor offsetting their liabilities, they can reduce
\ntheir input tax credit by using the “edit” facility.
\nSince, the company has submitted details of their
\ninput tax credit but not used such credit for
\noffsetting their liabilities, they can reduce their input
\ntax credit by using the “edit” facility. Since, they
\nhave deposited Rs.
\nAll
\nStage 3
\nOffset Liability
\nliabilities<\/p>\n

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nfirmed Submission
\nReturn liabilities \/ Input tax credit
\navailed were confirmed and submitted and
\ntherefore no change can be done to the
\nliability. No action was taken after this step
\n“Edit” facility to be used to rectify such
\nliability.
\n\u2022
\nStage of Return Filing (GSTR – 3B)
\nStage 2
\nCash Ledger Updated
\nCash was added to the electronic cash
\nledger as per the return liability. No action was
\ntaken after this step.
\nAdditional cash, if required, may be
\ndeposited in the cash ledger by creating
\nNew Input tax credit will be added to the challan in FORM GST PMT-06
\ncredit ledger.
\nInput tax credit reduced will be
\nadjusted in the credit ledger without any
\nadditional liability
\nWhile filing their FORM GSTR 3B for
\nthe months of July, 2017, Company E
\ninadvertently, reported their Central Tax credit
\nof Rs. 20,00,000\/- as Integrated tax. What
\ncan they do?
\nWhile filing their FORM GSTR 3B for the
\nmonths of July, 2017, Company E inadvertently,
\nreported their Central Tax cre<\/p>\n

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Filling of return under GST.Trade Notice No. 25\/2017 Dated:- 22-1-2018 Nagaland SGSTGST – States============= Document 1 \u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a4\u00a4 \u00e0\u00a4\u00b8\u00e0\u00a4\u00b0\u00e0\u00a4\u2022\u00e0\u00a4\u00be\u00e0\u00a4\u00b0 Government of India, \u00e0\u00a4\u00b5\u00e0\u00a4\u00bf\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00a4 \u00e0\u00a4\u00ae\u00e0\u00a4\u201a\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00b0\u00e0\u00a4\u00be\u00e0\u00a4\u00b2\u00e0\u00a4\u00af. \u00e0\u00a4\u00b0\u00e0\u00a4\u00be\u00e0\u00a4\u0153\u00e0\u00a4\u00b8\u00e0\u00a5\u008d\u00e0\u00a4\u00b5 \u00e0\u00a4\u00b5\u00e0\u00a4\u00bf\u00e0\u00a4\u00ad\u00e0\u00a4\u00be\u00e0\u00a4\u2014 Ministry of Finance, Department of Revenue \u00e0\u00a4\u00b5\u00e0\u00a4\u00b8\u00e0\u00a5\u008d\u00e0\u00a4\u00a4\u00e0\u00a5\u0081 \u00e0\u00a4\u008f\u00e0\u00a4\u00b5\u00e0\u00a4\u201a \u00e0\u00a4\u00b8\u00e0\u00a5\u2021\u00e0\u00a4\u00b5\u00e0\u00a4\u00be\u00e0\u00a4\u2022\u00e0\u00a4\u00b0 \u00e0\u00a4\u008f\u00e0\u00a4\u00b5\u00e0\u00a4\u201a \u00e0\u00a4\u00b8\u00e0\u00a5\u20ac\u00e0\u00a4\u00ae\u00e0\u00a4\u00be \u00e0\u00a4\u00b6\u00e0\u00a5\u0081\u00e0\u00a4\u00b2\u00e0\u00a5\u008d\u00e0\u00a4\u2022 \u00e0\u00a4\u00ae\u00e0\u00a5\u0081\u00e0\u00a4\u2013\u00e0\u00a5\u008d\u00e0\u00a4\u00af \u00e0\u00a4\u2020\u00e0\u00a4\u00af\u00e0\u00a5\u0081\u00e0\u00a4\u2022\u00e0\u00a5\u008d\u00e0\u00a4\u00a4 \u00e0\u00a4\u2022\u00e0\u00a4\u00be \u00e0\u00a4\u2022\u00e0\u00a4\u00be\u00e0\u00a4\u00b0\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00be\u00e0\u00a4\u00b2\u00e0\u00a4\u00af Office of the Chief Commissioner, Goods and Services Tax & Customs \u00e0\u00a4\u2022\u00e0\u00a5\u008d\u00e0\u00a4\u00b0\u00e0\u00a5\u2021\u00e0\u00a4\u00b8\u00e0\u00a5\u2021\u00e0\u00a4\u00a8\u00e0\u00a5\u008d\u00e0\u00a4\u00b8 \u00e0\u00a4\u00ac\u00e0\u00a4\u00bf\u00e0\u00a4\u00b2\u00e0\u00a5\u008d\u00e0\u00a4\u00a1\u00e0\u00a4\u00bf\u00e0\u00a4\u201a\u00e0\u00a4\u2014. \u00e0\u00a4\u00ae\u00e0\u00a4\u00b9\u00e0\u00a4\u00be\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00ae\u00e0\u00a4\u00be … Continue reading “Filling of return under GST.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11043","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11043","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11043"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11043\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}