Filing of Returns under GST
20\/2017-2018-GST Dated:- 7-2-2018 Goa SGST
GST – States
=============
\nDocument 1
\nGovernment of Goa
\nDepartment of Commercial Taxes
\nVikrikar Bhavan,
\nPanaji \u2013 Goa \u2013 403001
\n–
\nemail: comm-ctax.goa@nic.in
\nDated: 7th February, 2018
\nPh: 0832-2229430
\nCCT\/26-4\/2017-2018\/5\/57
\nCIRCULAR
\n(No. 20\/2017-2018-GST)
\nSubject: Filing of Returns under GST- regarding
\nVarious representations have been received seeking clarifications on
\nvarious aspects of return filing such as return filing dates, applicability and
\nquantum of late fee, amendment of errors in submitting \/ filing of FORM GSTR-
\n3B and other related queries. In order to consolidate the information in various
\nnotifications and circulars regarding return filing and to ensure uniformity in
\nimplementation across field formations, the Commissioner, in exercise of its
\npowers conferred under section 168 (1) of the Goa Goods and Services Tax Act,
\n2017 hereby clarifies the following issue<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ublished in Official Gazette. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Section 2(6) of the Goa Goods and Services Tax Act, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n of errors: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he output tax liability or input = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n I = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n quent month(s) after payment of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he company = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g balance, if any may = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nfiled their return in order to avoid late fee and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n this month = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n osit additional Rs. 10,00,000\/- in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Filing of Returns under GST20\/2017-2018-GST Dated:- 7-2-2018 Goa SGSTGST – States============= Document 1 Government of Goa Department of Commercial Taxes Vikrikar Bhavan, Panaji \u2013 Goa \u2013 403001 – email: comm-ctax.goa@nic.in Dated: 7th February, 2018 Ph: 0832-2229430 CCT\/26-4\/2017-2018\/5\/57 CIRCULAR (No. 20\/2017-2018-GST) Subject: Filing of Returns under GST- regarding Various representations have been received seeking clarifications on … Continue reading “Filing 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-12638","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12638","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=12638"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12638\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nSeries II No. 40 dated 04th January, 2018. (superseding Notification No.
\n38\/1\/2017-Fin(R&C) (31) dated 23rd November, 2017, published in
\nExtraordinary Official Gazette, Series 1 No. 34 dated 23rd November, 2017
\nand CCT\/26-2\/2017-18\/22 dated 15th November, 2017, published in
\nExtraordinary Official Gazette No. 2, Series II No. 32 dated 15th
\nNovember, 2017) have been issued to notify the due dates for filing of
\noutward supply statement in FORM GSTR-1 for various months \/ quarters
\n(as depicted in the calendar above) by registered persons having aggregate
\nturnover in the previous financial year or current financial year of upto 1.5
\nCrores rupees and above 1.5 Crores rupees respectively. Since, the option
\nof quarterly filing was not available earlier, many taxpayers have already
\nfiled their FORM GSTR-1 for the month of July, such taxpayers shall not
\nfile these details again and shall only file details for the month of August
\nand September, 2017. Fo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2017 (hereinafter referred as ” Goa GST Act”) for the previous financial
\nyear or the current financial year (in case of new registrants). Based on this
\nself-assessed turnover, the registered person with turnover up to Rs. 1.5
\nCrore will be required to file FORM GSTR-1 on quarterly basis instead of
\non monthly basis. It is also clarified that the registered person may opt to
\nfile FORM GSTR-1 on monthly basis if he so wishes even though his
\naggregate turnover is up to Rs. 1.5 Crore. Once he falls in this bracket or if
\nhe chooses to file return on monthly basis, the registered person will not
\nhave the option to change the return filing periodicity for the entire financial
\nyear. In cases, where the registered person wrongly reports his aggregate
\nturnover and opts to file FORM GSTR-1 on quarterly basis, he may be
\nliable for punitive action under the Goa GST Act, 2017.
\n2.Applicability and quantum of late fee:
\n2.1 The late fee f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCOMMISSIONER
\nGOVT. O
\nL-GOA
\n3.1 Various representations have been received wherein registered persons have
\nrequested for clarification on the procedure for rectification of errors made
\n3
\nTAXES
\n*
\nwhile filing their FORM GSTR-3B. In this regard, Circular No. 2\/2017-
\n2018-GST dated 7th February, 2018 was issued which clarified that errors
\ncommitted while filing FORM GSTR \u2013 3B may be rectified while filing
\nFORM GSTR-1 and FORM GSTR-2 of the same month. Further, in the
\nsaid circular, it was clarified that the system will automatically reconcile the
\ndata submitted in FORM GSTR-3B with FORM GSTR-1 and FORM
\nGSTR-2, and the variations if any will either be offset against output tax
\nliability or added to the output tax liability of the subsequent months of the
\nregistered person.
\n3.2 Since, the GST Council has decided that the time period of filing of FORM
\nGSTR-2 and FORM GSTR -3 for the month of July 2017 to March 2018
\nwould be worked out by a Committee of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax 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)
\nin FORM GSTR3B of subsequent month(s) and, in cases where such
\nadjustment is not feasible, refund may be claimed. Where adjustments have
\nbeen made in FORM GSTR-3B of multiple months, corresponding
\nadjustments in FORM GSTR-1 should also preferably be made in the
\ncorresponding months.
\nTAXES
\nCOMMISSIONER OF COMMERCIAL
\nGOVT. OF GOA, PANAJI-GOA
\n4
\n5. Where the taxpayer has committed an error in submitting (before offsetting
\nand filing) the information in FORM GSTR-3B, a provision for editing the
\nsame has been provided. The facility to edit the information can be used
\nonly before offsetting the liability and editing will not be permitted after
\noffsetting the liability. Hence, every care should be taken to ensure the
\naccuracy of the figures before proceeding to offset the liabilities.
\n6.
\nIt is further<\/p>\n
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\nLiability was
\nunder
\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
\naction was taken after this step.
\nUse “Edit” facility to add under
\nreported liability
\nCompany A has four units in
\nHaryana, while filing their return
\nfor the month of July, they
\ninadvertently, missed on details of
\na last minute order. Since, they had
\nalready submitted and confirmed
\ntheir output supply details, they
\nwere not sure of how to proceed.
\nWhat can they do?
\nThe company may use the edit
\nreturn” facility to add such liability
\nin their submitted return and then
\nproceed for filing of their return
\n|
\nStage of Return Filing (GSTR – 3B)
\nStage 2
\nCash ledger updated
\nCash was added to the electronic cash ledger as per
\nthe return liability. No action was taken after this
\nstep.
\nUse “Edit” facility to add such liability and
\nadditional cash, if re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninterest.
\nCompany A has four units in Haryana,
\nwhile filing their return for the month of
\nJuly, they inadvertently, missed on details
\nof a last minute order. The Company had
\nfiled their returns in order to not pay late
\nfee and other penalties. What can they do?
\nIn this case, they may report this
\nadditional liability in the return of next
\nmonth and pay tax with interest.
\nIf such liability was not reported in FORM GSTR-1 of the month\/quarter, then such liability may be declared in the subsequent
\nmonth's\/quarter's FORM GSTR-1 in which payment was made.
\nCOMISSIONER
\nOF
\nCOMMERCIAL
\nTAXES
\nGOVT. OF GOA
\nRENENGOA
\n6
\nCommon
\nError II
\n–
\nLiability was
\nover reported
\nStage 1
\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.
\nStage of Return Filing (GSTR – 3B)
\nStage 2
\nCash ledger updated
\nCash was added to <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\nuse the “edit” facility to reduce such
\nliability. Once, this is done, they can
\npartially debit their cash ledger to offset
\ntheir tax liability. Further, remaining
\nbalance can either be claimed as refund or
\nused to offset future liabilities.
\nStage 3
\nOffset Liability
\nStage 4
\nReturn Filed
\nAll liabilities were offset Return was filed.
\nby debiting the cash and
\ncredit ledger. No action
\nwas taken after this step.
\nLiability may be adjusted in return of subsequent
\nmonth(s) or refund may be claimed where adjustment
\nis not feasible.
\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 return
\nform was already filed and no change could be done
\nto reduce the liabilities. What can company B do?
\nIn this case, they may reduce this liabi<\/p>\n
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\nbe either claimed as refund or used to offset
\nfuture liabilities.
\nCompany C is registered in the State of
\nHaryana. While entering their outward
\nsupplies in FORM GSTR-3B, the company
\n| realized that they had inadvertently, shown
\ninter-State supply as intra-state supply and
\nsubmitted the return. Further, they also had
\nupdated their Central Tax and State tax cash
\nCompany C is registered in the State of
\nHaryana. While entering their outward
\nsupplies in FORM GSTR3B, the company
\nrealized that they had inadvertently, shown
\ninter-State supply as intra-State supply and
\nsubmitted the return. What can they do?
\nIn this case, the company will have to rectify | ledgers. What can they do?
\nwrongly reported liability using the edit
\nfacility. Here, the company will reduce their
\nCentral Tax \/ State tax supplies and liability
\nand add integrated tax liability and proceed
\nto file their return.
\nIn this case, the company will have to rectify
\nwrongly reported liabil<\/p>\n
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\npenalty? What can they do? Since, the return
\nhas already been filed, then the company will
\nhave to report the inter-state supply in their next
\nmonth's liability and adjust their wrongly paid
\nintra-State liability in the subsequent months
\nreturns or claim refund of the same.
\nSuch taxpayers will have to file for amendments by filling Table 9 of the subsequent month's \/ quarter's FORM GSTR-1.
\nTAXES
\nCOMMISSIONER OF COMMERCIAL
\nGOVT. OF GOA AVAJAGO
\n00
\n8
\nCommon
\nError
\nIV
\nInput Tax
\ncredit was
\nunder
\nreported
\nChange in
\nStage 1
\nConfirmed submission
\nStage of Return Filing (GSTR-3B)
\nReturn liabilities \/ Input tax credit availed were
\nconfirmed and submitted and therefore no
\nchange can be done to the liability. No action
\nwas taken after this step.
\nUse 'Edit” facility to add un-availed input tax
\ncredit. Input tax Credit will be added to the
\ncredit ledger and may be used for offsetting this
\nmonth or subsequent month's lia<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor for subsequent months.
\nNo Action
\nGSTR – 3B for the month of July,
\ninadvertently, misreported Input tax
\ncredit of Rs. 1,00,00,000\/- as Rs.
\n10,00,000\/-. They had filed their return
\nand paid Rs. 90,00,000\/- in cash. What
\ncan they do?
\nSince, the return has already been filed,
\nCompany D may add such Input tax
\ncredit in their return for subsequent
\nmonth(s).
\nFORM
\nGSTR-1
\nCONERS SIGNER
\nGOVT. OF
\n\u00d8\u00a7\u00d9\u2020 \u00d9\u2026\u00d9\u2020
\nCOMMERCIAL
\n-GO
\nTAXES
\n9
\nCommon
\nError – V
\nInput tax
\ncredit was
\nover
\nreported
\nChange in
\nFORM
\nGSTR-1
\nStage 1
\nConfirmed submission
\nReturn liabilities \/ Input tax credit availed
\nwere confirmed and submitted and
\ntherefore no change can be done to the
\nliability. No action was taken after this
\nstep.
\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 rectify the over Additional cash, if requir<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe cash ledger by creating challan in FORM
\nGST 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
\nreported input tax credit with interest in return
\nof subsequent month (s).
\nWhile filing their FORM GSTR 3B for the
\nmonths of July, 2017, Company E
\ninadvertently, reported their eligible input tax
\ncredit, as Rs. 20,00,000\/- instead of Rs.
\n10,00,000\/-. Company E also utilized their
\nadditional input tax credit and filed their
\nreturns. What can they do?
\nSince, the company had utilized ineligible
\ncredit to offset such liabilities, the company
\nwill have to pay (through cash) \/ Reverse such
\nover reported utilized input tax credit with
\ninterest.
\n10
\nGOUT OF COP
\nCommon Error
\n– VI
\nInput Tax
\nCredit of the
\nwrong tax was
\ntaken
\nChange in
\nFORM GSTR-1
\nStage 1
\nC<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe months of July, 2017, Company E
\ninadvertently, reported their Central
\nTax credit of Rs. 20,00,000\/- as
\nIntegrated tax. What can they do?
\nThey can use “edit\u201d facility to correct
\ncentral tax credit under the right head.
\nFor offsetting any integrated tax
\nliability, additional cash may be
\ndeposited in the cash ledger by creating
\nchallan in FORM GST PMT-06.
\nNo Action
\n|
\nStage 3
\nStage 4
\nReturn Filed
\nOffset Liability
\nAll liabilities were offset by Return
\ndebiting the cash and credit filed.
\nledger. No action was taken after
\nthis step.
\nwas
\nPay(through cash) \/ Reverse any wrongly reported
\ninput tax credit in return of subsequent month(s).
\nFor under reported input tax credit, the same may
\nbe availed in return of subsequent month(s).
\nWhile filing their FORM GSTR 3B for the months
\nof July, 2017, Company E inadvertently, reported
\ntheir Central Tax credit of Rs. 20,00,000\/- as
\nIntegrated tax credit. In order to avoid late fee and
\npenalties, they paid Rs. 20<\/p>\n
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