Filing of Return under GST.
06\/2017\/TNGST Dated:- 29-12-2017 Tamil Nadu SGST
GST – States
=============
\nDocument 1
\nGOVERNMENT OF TAMIL NADU
\nCOMMERCIAL TAXES DEPARTMENT
\nOFFICE OF THE ADDITIONAL CHIEF SECRETARY \/
\nCOMMISSIONER OF COMMERCIAL TAXES
\nEzhilagam, Chepauk, Chennai 600 005.
\nPRESENT: DR.C.CHANDRAMOULI, I.A.S.
\nCircular No.06\/2017 TNGST
\n(RC 085\/2016 \/ A1\/Taxation Cell)
\ndated: 29.12.2017
\nSubject: Filing of Returns under GST- regarding.
\n*****
\nThe GST Council, in its 23rd meeting held at Guwahati on 10th
\nNovember 2017, has taken certain decisions in regard to filing of returns
\nby taxpayers. Subsequently, various representations have been received
\nseeking clarifications on various aspects of return filing such as return
\nfiling dates, applicability and quantum of late fee, amendment of errors in
\nsubmitting filing of FORM GSTR-3B and other related queries. In order
\nto consolidate the information in various notifications and circulars
\nregarding return filing and <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 7-CT dated 15th November 2017. Further, Notification No. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or the remaining quarters, the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as return in FORM GSTR-3B do not contain = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mmissioners (ST) (Territorial) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n extent of their under reported = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the return liability. No action = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . No = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in the next month's = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he “edit” facility to add = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nledger without any additional = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n no = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Filing of Return under GST.06\/2017\/TNGST Dated:- 29-12-2017 Tamil Nadu SGSTGST – 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 … Continue reading “Filing 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-11371","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11371","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=11371"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11371\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n71\/2017-CT and Notification No. 72\/2017 – CT both dated 29th December
\nPage 1 of 12
\n2017 (superseding Notification No. 57\/2017-CT and 58\/2017-CT both
\ndated 15th November 2017) and Notification No. CCT Notification No.
\n9\/2017, dated 15.9.2017 [Rc.085\/2016\/Taxation A1], CCT Notification
\nNo.15\/2017, dated 15.11.2017 [Rc.085\/2016\/Taxation A1], Tamil Nadu
\nNotification No. II(2)\/CTR\/1041(d-1)\/2017 dated 29.12.2017 and CCT
\nNotification No. 20\/2017, dated 29.12.2017 [Rc.085\/2016\/Taxation A1]
\nhave been issued to notify the due dates for filing of outward supply
\nstatement in FORM GSTR-1 for various months \/ quarters (as depicted in
\nthe calendar above) by registered persons having aggregate turnover in
\nthe previous financial year or current financial year of upto 1.5 Crores
\nrupees and above 1.5 Crores rupees respectively. Since, the option of
\nquarterly filing was not available earlier, many taxpayers have already
\nfiled their F<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nlast date for filing of FORM GSTR-4 is within eighteen days after the end
\nof such quarter.
\n1.5 It is also clarified that the registered person will self-assess his
\naggregate turnover in terms of Section 2(6) of the TNGST Act, 2017 for
\nthe previous financial year or the current financial year (in case of new
\n3. Amendment \/ corrections \/ rectification of errors:
\n3.1
\nVarious representations have been received wherein registered
\npersons have requested for clarification on the procedure for rectification
\nof errors made while filing their FORM GSTR-3B. In this regard, Circular
\nNo. 7\/7\/2017-GST dated 1st September 2017 was issued which clarified
\nthat errors committed while filing FORM GSTR – 3B may be rectified
\nwhile filing FORM GSTR-1 and FORM GSTR-2 of the same month.
\nFurther, in the said circular, it was clarified that the system will
\nautomatically reconcile the data submitted in FORM GSTR-3B with
\nFORM GSTR-1 and FORM GSTR-2, and the variation<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprovisions for reporting of differential figures for past month(s), the said
\nfigures may be reported on net basis along with the values for current
\nmonth itself in appropriate tables i.e. Table No. 3.1, 3.2, 4 and 5, as the
\ncase 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
\nFORM 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,
\nin cases where such adjustment is not feasible, refund may be claimed.
\nWhere adjustments have been made in FORM GSTR-3B of multiple
\nmonths, corresponding adjustments in FORM GSTR-1 should also
\npreferably be made in the corresponding months.
\n5. Where the taxpayer has committed an error in submitting (before
\noffsetting and filing) the information in FORM GSTR-3B, a provision for
\nediting the same has been provided. The facility to edit t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCopy submitted to the Additional Chief Secretary to Govt., CT & R Dept.,
\nChennai 9.
\nCopy to the Additional Commissioners (Audit) (SMR) (PR) (RP) in the O\/o
\nthe ACS\/CCT.
\nCopy to the Joint Commissioner (CT) Computer System to host in the
\ndept.website.
\nCopy to the all Joint Commissioners (ST) (Enforcement)
\nCopy to all the Deputy Commissioners(ST) in the State including
\nEnforcement.
\nCopy to all Heads of Assessment Circles.
\n\/\/Forwarded by order \/\/
\nAssistant Commissioner (ST) Taxation
\nPage 5 of 12
\nCommon
\nError-I
\nLiability
\nwas under
\nreported
\nStage 1
\nConfirmed Submission
\nReturn liabilities \/ Input tax credit availed
\nconfirmed and submitted and
\ntherefore no change can be done to the
\nliability. No action was taken after this
\nstep.
\nwere
\nStage of Return Filing (GSTR – 3B)
\nStage 2
\nCash Ledger Updated
\nCash was added to the electronic cash ledger as
\nper the return liability. No action was taken
\nafter this step.
\nUse “Edit” facility to add<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nliability.
\nWhat
\nthey do?
\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
\nreturn.
\ncan
\nAll
\nStage 3
\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
\ninterest.
\nCompany A has four units in Haryana, while
\nfiling their return for the month of July, they
\ninadvertently, missed on details of a last
\nminute order. The Company had filed their
\nreturns in order to not pay late fee and other
\npenalties. What can they do?
\nIn this case, they may report this additional
\nliability in the return of next month and
\npay
\ntax with interest.
\nChange in If such liability was not reported in F<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwas taken after this step.
\nUse “Edit” facility to reduce over reported
\nliability and cash ledger may be partially
\ndebited to offset such liability.
\nRemaining balance may either be claimed
\nas refund 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 or
\ntaxed. But the return form was already
\nsubmitted and no change could be done to
\nreduce the liabilities. Further, the company
\nhad 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
\nthe “edit” facility to reduce such liability.
\nOnce, this is done, they can partially debit
\ntheir cash ledger to offset their tax liability.
\nFurther, remaining balance can either be
\nclaimed as refund or used to offset future
\nliabilities.
\nAll
\nStage 3
\nOffset Liability
\nliabilities were
\noffset by debiting th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\naction was taken after this step.
\nStage of Return Filing (GSTR – 3B)
\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-3B,
\nthe company realized that they had
\ninadvertently, shown inter-State
\nsupply as intra-State supply and
\nsubmitted the return. What can they
\ndo?
\nIn this case, the company will have to
\nrectify wrongly reported liability
\nusing the edit facility. Here, the
\ncompany will reduce their Central
\nTax\/State tax supplies and liability
\na<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreturn with interest, if applicable.
\nAlso, adjustment may be made in return of subsequent
\nmonth(s) or refund may be claimed where adjustment
\nis not feasible.
\nCompany C was registered in the State of Haryana..While
\nentering their outward supplies in FORM GSTR-3B, the
\ncompany realized that they had inadvertently, shown
\ninter-State supply as intra-State supply and submitted
\nthe return. The company paid their wrong liability and
\nfiled their return in order to avoid late fee and penalty?
\nWhat
\nthey
\ndo?
\nSince, the return has already been filed, then the
\ncompany will have to report the inter-State supply in
\ntheir next month's liability and adjust their wrongly
\npaid intra-State liability in the subsequent months
\nreturns or claim refund of the same.
\ncan
\nChange in
\nFORM GSTR-
\nSuch taxpayers will have to file for amendments by filling Table 9 of the subsequent month's \/ quarter's FORM GSTR-1.
\n1
\nPage 8 of 12
\nCommon
\nError – IV
\nStage 1
\nConfirmed Submiss<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nmay be utilized to offset liabilities for this month
\nor for subsequent months.
\nNo Action required in cash ledger
\nNo Action required in cash ledger
\nInput tax credit which was not reported may be
\navailed while filing return for subsequent month(s).
\n–
\nCompany D, while filing their FORM GSTR 3B for
\nthe month of July, inadvertently, misreported Input
\ntax credit of Rs. 1,00,00,000\/- as Rs. 10,00,000\/-.
\nThey had filed their return and paid Rs. 90,00,000\/-
\nin cash. What can they do?
\nSince, the return has already been filed, Company D
\nmay add such Input tax credit in their return for
\nsubsequent month(s).
\nChange in
\nFORM GSTR-
\n1
\nNo Action
\nPage 9 of 12
\nCommon
\nError – V
\nInput tax
\ncredit was
\nover
\nreported
\nChange in
\nFORM
\nGSTR-1
\nStage 1
\nConfirmed Submission
\nReturn liabilities \/ Input tax credit
\navail<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax credit, as Rs. 20,00,000\/- instead of Rs.
\n10,00,000\/-. What can they do?
\nSince, the company has submitted details of
\ntheir input tax credit but not used such
\ncredit for offsetting their liabilities, they can
\nreduce their input tax credit by using the
\n“edit” facility. Since, they have deposited Rs.
\n10,00,000\/- only in their input tax credit
\nledger they may deposit additional Rs.
\n10,00,000\/- in the cash ledger by creating
\nchallan in FORM GST PMT-06.
\nNo Action
\nAll
\nStage 3
\nOffset Liability
\nliabilities were
\noffset by debiting the
\ncash and credit
\nledger. No action was
\ntaken after this step.
\nStage 4
\nReturn Filed
\nReturn was filed.
\nPay (through cash) \/ Reverse such over
\nreported input tax credit with interest in
\nreturn of subsequent month (s).
\nWhile filing their FORM GSTR 3B for the
\nmonths of July, 2017, Company E
\ninadvertently, reported their eligible input
\ntax credit, as Rs. 20,00,000\/- instead of Rs.
\n10,00,000\/-. Company E also utilized their
\nadditional <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nliability
\nWhile filing their FORM GSTR 3B
\nfor the months of July, 2017,
\nCompany E inadvertently,
\nreported their Central Tax credit
\nof Rs. 20,00,000\/- as Integrated
\ntax. What can they do?
\nUse edit facility to claim correct
\ncentral tax credit under the right
\nhead.
\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?
\nThey can use “edit” facility to correct
\ncentral tax credit under the right head. For
\noffsetting any integrated tax liability,
\nadditional cash may be deposited in the
\ncash ledger by creating challan in FORM
\nGST PMT-06.
\nStage 3
\nOffset Liability
\nAll liabilities were offset by debiting
\nthe cash and credit ledger. No action
\nwas taken after this step.
\nStage 4
\nReturn Filed
\nReturn was filed.
\nPay(through cash) \/ Reverse any wrongly reported input
\ntax credit in return of subsequent month(s).
\nFor under<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nchange is required to be done to the
\nliability. No action was taken after this
\nstep.
\nNo Action
\nNo Action
\nStage of Return Filing (GSTR – 3B)
\nStage 2
\nCash Ledger Updated
\nCash was added to the electronic cash ledger as
\nper the return liability. No action was taken
\nafter this step
\nAdd
\ncash under the right tax head
\nand seek cash refund of the cash added under
\nthe wrong 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\/-
\nunder the integrated tax head. What can they
\ndo?
\nSince, they have already filed their challan, they
\nwill have to add Rs. 5,00,000\/- in their integrated
\ntax head and file their returns. Further, they may
\nseek refund of Rs. 5,00,000\/- from their cash
\nledger.
\nAll
\nStage 3
\nOffset Liability
\nliabilities were
\noffset by debiting the
\ncash and credit ledger.
\nNo action was taken
\nafter this step
\nNo Action
\nStage 4
\nRet<\/p>\n
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