Filling of Returns under GST.
02\/2018-GST (State) Dated:- 30-1-2018 Tripura SGST
GST – States
=============
\nDocument 1
\nTo
\nNO.1-11(91)-TAX\/GST\/2017(Part) 816-41
\nGOVERNMENT OF TRIPURA
\nOFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
\nPANDIT NEHRU COMPLEX, GURKHABASTI
\nAGARTALA, TRIPURA WEST, PIN-799006.
\nTh
\nDated, Agartala, the 30 January, 2018.
\nCircular No.02\/2018 \u2013 GST (State)
\nThe Additional Commissioner State Tax\/
\nDeputy Commissioner of State Tax\/
\nAssistant Commissioner of State Tax\/
\nSuperintendents of State Tax(All)\/
\nInspectors of State Tax(All)
\nSubject: Filing of Returns under GST- regarding
\nThe GST Council, in its 23rd meeting held at Guwahati on 10th November, 2017, has
\ntaken certain decisions in regard to filing of returns by taxpayers. Subsequently, various
\nrepresentations have been received seeking clarifications on various aspects of return filing
\nsuch as return filing dates, applicability and quantum of late fee, amendment of errors in
\nsubmitting <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n their FORM GSTR-3B on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n te for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n per day each under CGST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n is alongwith the values for current month itself in appropriate tables i.e. Table No. 3.1, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nThe Assistant Commissioner of State Tax, Government of Tripura for information. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n company may use the 'edit return = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ay be partially debited to offset = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n R-1 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e or use the same for offsetting future liabilities. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uent month's liability. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sed such credit = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uch Additional cash, if required, may be deposited = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ange in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Filling of Returns under GST.02\/2018-GST (State) Dated:- 30-1-2018 Tripura SGSTGST – States============= Document 1 To NO.1-11(91)-TAX\/GST\/2017(Part) 816-41 GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABASTI AGARTALA, TRIPURA WEST, PIN-799006. Th Dated, Agartala, the 30 January, 2018. Circular No.02\/2018 \u2013 GST (State) The Additional Commissioner State Tax\/ Deputy Commissioner … Continue reading “Filling of Returns 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-11107","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11107","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=11107"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11107\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\na monthly basis in terms of Notification No. 1-11(100)-TAX\/GST\/2017 (Tripura Gazette No.
\n332) dated 16th September, 2017 and No. 1-11(100)-TAX\/GST\/2017 (Tripura Gazette No.
\n430) dated 16th November, 2017. Further, Notification No. 1-11(91)-TAX\/GST\/2017(Part)
\n(Tripura Gazette No. 7) dated 5th January, 2018 (superseding Notification No. No. 1-11(91)-
\nTAX\/GST\/2017(Part) (Tripura Gazette No. 442) dated 22nd November, 2017 and Notification
\nNo. 72\/2017 – Central Tax dated 29th December 2017 (superseding Notification No. 58\/2017-
\nCentral Tax dated 15th November, 2017) have been issued to notify the due dates for filing of
\noutward supply statement in FORM GSTR-1 for various months \/ quarters (as depicted in
\nthe calendar above) by registered persons having aggregate turnover in the previous financial
\nyear or current financial year of upto 1.5 Crores rupees and above 1.5 Crores rupees
\nrespectively. Since, the option of quarterly filing was not available earlier,<\/p>\n
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\nfiling of FORM GSTR-4 is within eighteen days after the end of such quarter.
\n1.5 It is also clarified that the registered person will self-assess his aggregate turnover in
\nterms of Section 2(6) of the CGST Act, 2017 for the previous financial year or the current
\nfinancial year (in case of new registrants). Based on this self-assessed turnover, the registered
\nperson with turnover up to Rs. 1.5 Crore will be required to file FORM GSTR-1 on quarterly
\nbasis instead of on monthly basis. It is also clarified that the registered person may opt to file
\nFORM GSTR-1 on monthly basis if he so wishes even though his aggregate turnover is up
\nto Rs. 1.5 Crore. Once he falls in this bracket or if he chooses to file return on monthly basis,
\nthe registered person will not have the option to change the return filing periodicity for the
\nentire financial year. In cases, where the registered person wrongly reports his aggregate
\nturnover and opts to file FORM GSTR-1 on quarterly basis, he <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n& SGST Acts). Notification No.1-11(91)-TAX\/GST\/2017(Part) (Tripura Gazette No. 441)
\ndated 22nd 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
\nfor clarification on the procedure for rectification of errors made while filing their FORM
\nGSTR-3B. In this regard, Circular No. 7\/7\/2017-GST dated 1st September, 2017 was issued
\nwhich clarified that errors committed while filing FORM GSTR – 3B may be rectified while
\nPage 2 of 11
\nfiling FORM GSTR-1 and FORM GSTR-2 of the same month. Further, in the said circular,
\nit was clarified that the system will automatically reconcile the data submitted in FORM
\nGSTR-3B with FORM GSTR-1 and FORM GSTR-2, and the variations if any will either
\nbe offset against output tax liability or added to the output tax liability of the subsequent
\nmonths of the registered person.
\n3.2 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3.2, 4 and 5, as the case may be. It may be noted that while making adjustment in the output
\ntax liability or input tax credit, there can be no negative entries in the FORM GSTR-3B. The
\namount remaining for adjustment, if any, may be adjusted in the return(s) in FORM GSTR-
\n3B of subsequent month(s) and, in cases where such adjustment is not feasible, refund may
\nbe claimed. Where adjustments have been made in FORM GSTR-3B of multiple months,
\ncorresponding adjustments in FORM GSTR-1 should also preferably be made in the
\ncorresponding months.
\n5. Where the taxpayer has committed an error in submitting (before offsetting and filing)
\nthe information in FORM GSTR-3B, a provision for editing the same has been provided.
\nThe facility to edit the information can be used only before offsetting the liability and editing
\nwill not be permitted after offsetting the liability. Hence, every care should <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe Superintendent of State Tax, Charge-I \/ II \/ III \/ IV \/ V \/ VI \/ VII \/ VIII, Agartala \/
\nDharmanagar Kailasahar \/ Ambassa \/ Teliamura \/ Bishalgarh \/ Udaipur \/ Belonia for
\ninformation.
\nThe Superintendent of State Tax, Churaibari Enforcement Wing \/ Ambassa
\nEnforcement Wing \/ Agartala Enforcement Wing \/ Udaipur Enforcement Wing \/
\nHeadquarters for information.
\nThe Assistant Statistical Officer, Statistical Section, O\/o the Commissioner of Taxes &
\nExcise, Agartala with request to upload the Circular in the Official website
\nwww.tripurataxes.nic.in
\nThe Inspector of Taxes (All)
\n9. Guard File.
\nPage 4 of 11
\n11\/18
\n(Dr. B. Kaur, IAS)
\nChief Commissioner of State Tax
\nGovernment of Tripura
\nCommon
\nError-I
\nStage
\nConfirmed Submission
\nReturn liabilities \/ Input tax credit availed
\nwere confirmed and submitted and therefore
\nno change can be done to the liability. No
\naction was taken after this step.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfacility to add such liability in their
\nsubmitted return and then proceed for filing
\nof their return.
\n,
\nCompany A has four units in Haryana, while filing
\ntheir return for the month of July, they
\ninadvertently, missed on details of a last minute
\norder. Since, they had already submitted and
\nconfirmed their output supply details, but were not
\nsure of how to proceed. They added cash in the
\ncash to the extent of their under reported liability.
\nWhat
\nthey
\ndo?
\ncan
\nThe company may use the 'edit return' facility to
\nadd such liability in their submitted return.
\nFurther, the company may generate a fresh
\nchallan under FORM GST PMT-06 to additional
\ncash or utilize their credit and furnish their return.
\nLiability may be added in the return of
\nsubsequent month(s) after payment of interest.
\nCompany A has four units in Haryana, while
\nfiling their return for the month of July, they
\ninadvertently, missed on details of a last minute
\norder. The Comp<\/p>\n
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\nsuch
\nliability.
\nRemaining balance may either be claimed as
\nrefund or used to offset future liabilities.
\nCompany B had reported an inter-State sale
\nbut realized that the same sale was counted
\ntwice and hence was not to be reported. But
\nthe return form was already submitted and
\nno change could be done to the liabilities.
\nWhat can company B do?
\nIn this case, Company B has the option to
\nuse the “edit” facility to reduce such liability
\nand proceed to file their return.
\nCompany B had reported an inter-State sale but
\nrealized that the same sale was counted twice and
\nhence was not to be reported or taxed. But the
\nreturn form was already submitted and no change
\ncould be done to reduce the liabilities. Further, the
\ncompany had already deposited cash in their cash
\nledger before realizing this error. What can
\ncompany B do?
\nIn this case, Company B has the option to use the
\n“edit” facility to reduce such liability. Once, this is
\ndone, they ca<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPage 6 of 11
\nStage of Return Filing (GSTR-3B)
\nCommon
\nError-III
\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.
\nStage 2
\nCash Ledger Updated
\nCash was added to the electronic cash ledger as per the return
\nliability. No action was taken after this step.
\nUse “Edit” facility to rectify wrongly Use “Edit” facility to rectify wrongly reported liability and cash
\nreported liability.
\nledger may be debited to offset new liability, where sufficient
\nbalances are not available* in the credit ledger.
\nRemaining balance, if any may be either claimed as refund or used
\nto offset future liabilities.
\nCompany C is registered in the State
\nof Haryana. While entering their
\noutward supplies in FORM GSTR-
\n3B, the company realized that they
\nhad inadvertently, shown inter-State
\nLiability
\nsupply as intra-State supply and
\nwas wrongly submit<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nStage 3
\nOffset Liability
\nAll liabilities were
\noffset by debiting the
\ncash and credit ledger.
\nNo action was taken
\nafter this step.
\nStage 4
\nReturn Filed
\nReturn was filed.
\nUnreported liability may be added in the next
\nmonth's return with interest, if applicable.
\nAlso, adjustment 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
\nsupplies in FORM GSTR-3B, the company
\nrealized that they had inadvertently, shown
\ninter-State supply as intra-State supply and
\nsubmitted the return. The company paid their
\nwrong liability and filed their return in order
\nto avoid late fee and penalty? What can they
\ndo?
\nSince, the return has already been filed, then
\nthe company will have to report the inter-
\nState supply in their next month's liability
\nand adjust their wrongly paid intra-State
\nliability in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCompany D, while filing their FORM GSTR-
\n3B for the month of July, inadvertently,
\nmisreported Input tax credit of Rs.
\n1,00,00,000\/- as Rs. 10,00,000\/-. They had
\nconfirmed and submitted their return. What
\ncan they do?
\nThe company may use the “edit” facility to
\nadd more Input tax credit to their submitted
\nFORM GSTR-3B. Once, this is done, such
\ncredit will be reflected in their Electronic
\nCredit ledger and may be utilized to offset
\nliabilities for this month or for subsequent
\nmonths.
\nNo Action required in cash ledger
\nNo Action required in cash ledger
\nNo Action
\nInput tax credit which was not reported may be
\navailed while filing return for subsequent
\nmonth(s).
\nCompany D, while filing their FORM GSTR – 3B
\nfor the month of July, inadvertently, misreported
\nInput tax credit of Rs. 1,00,00,000\/- as Rs.
\n10,00,000\/-. They had filed their return and paid
\nRs. 90,00,000\/- in cash. What can they do?
\nSince, the return has already been filed, Company
\nD m<\/p>\n
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\nfor offsetting their liabilities, they can
\nreduce their input tax credit by using the
\n“edit” facility.
\nWhile filing their FORM GSTR 3B for the months
\nof July, 2017, Company E inadvertently, reported
\ntheir eligible input tax credit, as Rs. 20,00,000\/-
\ninstead of Rs. 10,00,000\/-. What can they do?
\nSince, the company has submitted details of their
\ninput tax credit but not used such credit for
\noffsetting their liabilities, they can reduce their
\ninput tax credit by using the “edit” facility. Since,
\nthey have deposited Rs. 10,00,000\/- only in their
\ninput tax credit ledger they may deposit additional
\nRs. 10,00,000\/- in the cash ledger by creating
\nchallan in FORM GST PMT-06.
\nNo Action
\nStage 3
\nOffset Liability
\nAll liabilities were offset
\nby debiting the cash and
\ncredit ledger. No action
\nwas taken after this step.
\nStage 4
\nReturn Filed
\nReturn was filed.
\nPay (through cash) \/ Reverse such over reported
\ninput tax credit with interest in return of
\nsubsequen<\/p>\n
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\nliability.
\nin the cash ledger by creating challan in FORM
\nNew Input tax credit will be added to the GST PMT-06
\ncredit ledger.
\n\u2022 Input tax credit reduced will be adjusted
\nin the credit ledger without any
\nadditional liability
\nWhile filing their FORM GSTR 3B for the
\nmonths of July, 2017, Company E
\ninadvertently, reported their Central Tax
\ncredit of Rs. 20,00,000\/- as Integrated tax.
\nWhat can they do?
\nWhile filing their FORM GSTR 3B for the
\nmonths of July, 2017, Company E
\ninadvertently, reported their Central Tax credit
\nof Rs. 20,00,000\/- as Integrated tax. What can
\nthey do?
\nUse edit facility to claim correct central tax They can use “edit” facility to correct central
\ncredit under the right head.
\ntax credit under the right head. For offsetting
\nany integrated tax liability, additional cash may
\nbe deposited in the cash ledger by creating
\nchallan in FORM GST PMT-06.
\nNo Action
\nStage 3
\nOffset Liability
\nAll liabi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nFORM
\nGSTR-1
\nPage 10 of 11
\nCommon
\nError – VII
\nCash ledger
\nwrongly
\nupdated
\nStage 1
\nConfirmed Submission
\nStage of Return Filing (GSTR – 3B)
\nStage 2
\nCash Ledger Updated
\nReturn liabilities \/ Input tax credit availed Cash was added to the electronic cash ledger as
\nwere reported correctly and thereafter per the return liability. No action was taken after
\nconfirmed and submitted. Therefore no
\nthis step
\nchange is required to be done to the liability.
\nNo action was taken after this step.
\nNo Action
\nNo Action
\nAdd cash under the right tax head
\nand seek cash refund of the cash added under the
\nwrong tax head.
\nWhile filing their FORM GSTR-3B return,
\nCompany F while generating payment challan
\nadded Rs. 5,00,000\/- under the Central Tax head,
\nwhile they wanted to deposit Rs. 5,00,000\/- under
\nthe integrated tax head. What can they do?
\nSince, they have already filed their challan, they
\nwill have to add Rs. 5,00,000\/- in their integrated
\ntax head and file their return<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n