Note on Simplified Returns and Return Formats July, 2018
GST
Dated:- 31-7-2018
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\n=============
\nDocument 1Note on
\nSimplified Returns and Return Formats
\nJuly, 2018
\n1
\nINDEX
\nSr.
\nName
\nDescription
\nPage No.
\nNo.
\n1
\n2
\n3
\n4
\n1.
\nFeatures
\nKey Features of Monthly Returns
\n3-9
\n2.
\nFeatures
\nKey Features of Quarterly Returns
\n10-11
\n3.
\nQuestionnaire
\nQuestionnaire for filing up Annexure of supplies to Main
\n12
\nreturn
\n4.
\nAnnexure of
\nSupplies to main
\nDetails of outward supplies, imports and inward supplies
\nattracting reverse charge with instructions
\n13-17
\nreturn
\n5.
\nGSTR
\nMain return with instructions
\n18-23
\n6.
\nAnnexure of
\nInward Supplies
\nAnnexure of inward supplies auto-populated from
\nAnnexure of supplies with instructions
\n24-26
\n7.
\nQuestionnaire
\nQuestionnaire for filing amendment to Annexure of
\nsupplies to Main return
\n27
\n8.
\nAmendment to
\nAnnexure of
\nAmendment to the Annexure of supplies reported earlier
\nalong with instructions
\n28-31
\nSupplies
\n9.
\nGSTR-A
\nAmendment to main return with instruct<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Monthly Return and due-date: All taxpayers excluding a few exceptions like small = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oices uploaded by the supplier by 10th of succeeding month = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n put tax credit will be based on the invoices uploaded by the supplier upto 10th of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n availed but not uploaded = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n presumed on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oice issued in April and uploaded by the supplier by 10th May even if the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nvoice on which credit has already been availed i.e. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the main return shall be allowed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ies for a month in regular return for a tax period, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . 5 Cr. in the last financial = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mplified quarterly returns are proposed for them respectively. They have been named as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d may not need credit on missing invoices. As = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t all questions will be 'No' by default. User can select 'Yes' as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 9 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tc., the invoices uploaded in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nsupplies, POS will be same State. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n notification. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n have to be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (Schedule III, Section7) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uding Adjustment of ITC = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tus = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n of invoices wrongly uploaded by suppliers, supplies not eligible for credit, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dded into the tax liability. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nts will mean that supplies have been received. Such supplies would not be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00e2\u0080\u009d\u00e2\u00e2\u0082\u00ac\u00b9 No = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nt of tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t will be based on tax period and for invoices\/documents reported earlier. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \/ developers without = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 33 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for choosing periodicity and type of quarterly return filing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n fication = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ward supplies = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n wledge and belief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , GSTN wise, net of debit notes, credit = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing reverse charge (net = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ove is true and correct to the best = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(net of debit & credit notes) [table 3H] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nput Tax Credit (ITC) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Note on Simplified Returns and Return Formats July, 2018 GSTDated:- 31-7-2018DOWNLOAD PDF ============= Document 1Note on Simplified Returns and Return Formats July, 2018 1 INDEX Sr. Name Description Page No. No. 1 2 3 4 1. Features Key Features of Monthly Returns 3-9 2. Features Key Features of Quarterly Returns 10-11 3. Questionnaire Questionnaire for … Continue reading “Note on Simplified Returns and Return Formats July, 2018”<\/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-12927","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12927","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=12927"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12927\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\ntaxpayers, composition dealer, Input Service Distributor (ISD), Non resident registered
\nperson, persons liable to deduct tax at source under section 51 of CGST Act, 2017, persons
\nliable to collect tax at source under section 52 of CGST Act, 2017, shall file one monthly
\nreturn. Return filing dates shall be staggered based on the turnover of the taxpayer which
\nshall be calculated based on the reported turnover in the last year i.e. 2017-18, annualized
\nfor the full year. It shall be possible for the taxpayer to check on the common portal whether
\nhe falls in the category of a small taxpayer. A newly registered taxpayer shall be classified
\non the basis of self-declaration of the estimated turnover. The due date for filing of return
\nby a large taxpayer shall be 20th of the next month.
\n2. (i) Nil return: Taxpayers who have no purchases, no output tax liability and no input tax
\ncredit to avail in any quarter of th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be auto-populated in the liability table of the main return of the supplier. The screen
\nwhere it shall be visible to the recipient is hereafter called \u00e2\u00e2\u0082\u00ac\u00c5\u0093viewing facility” (shown as
\n“inward annexure\u00e2\u00e2\u0082\u00ac\u009d in the return document). After the due date for the filing of return is
\nover, the recipient shall also be able to see the return filing status of the supplier and thus
\nbe aware whether the tax liability on purchases made by him has been discharged by the
\nsupplier or not. Viewing facility shall also show the trade name of the supplier.
\n3
\n1
\n4. Due date for uploading invoices and action to be taken by the recipient: Invoices
\nuploaded by the supplier by 10th of the next month shall be posted continuously in the
\nviewing facility of the recipient and the taxes payable thereon which can be availed as input
\ntax credit shall be posted in the relevant field of the input tax credit table of the return of
\nthe recipient by 11th <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubsequent month. In the transition phase of six months after the new system of return is
\nimplemented, the recipient would be able to avail input tax credit on self-declaration basis
\neven on the invoices not uploaded by the supplier by 10th of the next month or thereafter
\nusing the facility of availing input tax credit on missing invoices.
\n5. Invoice uploaded but return not filed: In cases where no return is filed after uploading
\nof the invoices by the supplier, it shall be treated as self-admitted liability by the supplier
\nand recovery proceedings shall be initiated against him after allowing for a reasonable time
\nfor filing of the return and payment of tax.
\n6. Unidirectional Flow of document: Only the invoices or debit notes uploaded by the
\nsupplier on the common portal shall be the valid document for availing input tax credit by
\nthe recipient. Invoices or debit notes which have not been uploaded b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nby the supplier, shall be reported by the recipient not later than the return of June filed in
\nJuly. Information about missing invoice uploaded by the recipient shall be made available
\nto the supplier. Taxpayers filing quarterly returns shall report missing invoices in the next
\nquarter.
\n4
\n8. Offline IT Tool: An IT tool\/facility for matching of the invoices downloaded in XL format
\nfrom the viewing facility, with the invoices stored in the accounting software by the
\ntaxpayer (recipient), shall be provided. The IT tool\/ facility shall have ability to filter
\ninvoices downloaded on the basis of –
\ni. Dates of invoice to and from date;
\nii.
\n111.
\n–
\nDate on which the invoice was uploaded by the supplier on the Common Portal;
\nGSTIN of the supplier.
\n9. Payment of tax: Liability declared in the return shall be discharged in full at the time of
\nfiling of the return by the supplier as is being done at present in the present return FORM
\nGSTR 3B.
\n10. Recovery of input tax credi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe uploaded invoices which are either not rejected or kept pending by the recipient. On
\nfiling of the return by recipient, all invoices shall deemed to be accepted except invoices
\nkept pending or rejected.
\n12. Rejected invoices: Where the GSTIN of the recipient is wrongly filled by the supplier,
\nthe invoice would appear on the viewing facility of a taxpayer who is not the recipient of
\nsuch supplies and therefore input tax credit is not admissible to him. Recipient shall report
\nsuch invoices as rejected invoices. To assist the process of rejecting invoices with ease, the
\nmatching IT tool shall have facility to create recipient and seller master list, from which
\ncorrect GSTIN can be matched.
\n–
\n13.1 Pending invoices: Pending invoices means such invoices which have been uploaded by
\nthe supplier but for which one of the three situations exist \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c first, the supply has not been
\nreceived by the recipient, second, where the recipient is of the view that the invoice needs
\namen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngoods or services have been received by the recipient before 20th May i.e. the date on which
\nhe is filing his return for the month of April (presently he is eligible for input tax credit
\nonly if goods or services have been received by 30th April).
\n13.3 A pending invoice can be rejected by the recipient at a later date when he is able to
\ndecide on either of the three situations mentioned in para 13.1 above.
\n14. Deemed locking of invoices: Invoices which have been uploaded by the supplier and made
\navailable in the viewing facility to the recipient but have not been rejected or have not been
\nkept pending by the recipient shall be deemed to be locked after return for the relevant tax
\nperiod has been filed by the recipient. It may also be noted that invoices on which credit
\nhas been availed by the recipient (i.e. locked invoices) will not be allowed to be amended
\nby the supplier and in order to amend the reported part<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe invoice is locked, the reduction in liability of supplier shall be subject to reduction in
\ninput tax credit of the recipient.
\n17. HSN: The table for reporting supplies with the tax liability at various tax rates shall not
\ncapture HSN but would continue to capture supplies at different tax rates as is the present
\npractice. The details of HSN shall be captured at four digit or more in a separate table in
\nthe regular monthly return.
\n18. Return format: The main return shall have two main tables, one for reporting supplies on
\nwhich tax liability arises and one for availing input tax credit. Return shall have annexure
\nof invoices which shall auto-populate the output liability table in the main return.
\n19. Payment of multiple liability: Liability in the return arising out of invoices of different
\ndates shall be summarized period wise. However, one payment for the total tax liability on
\nall tax invoices shall be allowed to be made. For e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nonly with the amendment of the details filed in the annexure.
\n21. Amendment of missing invoices: Amendment of missing invoices reported later by the
\nsupplier shall be carried out through the amendment return of the relevant tax period to
\nwhich the invoice pertains. Therefore, it would be advisable to report all the invoices and
\nthen avail the facility for amending return so that invoices reported late can also be
\namended through the amendment return. For example, Invoice of April if uploaded in
\nSeptember shall get amended with the amendment of return for the month of April only
\nand therefore trade is advised to report all the missing invoices before exhausting their
\nopportunity to amend the return.
\n22. Amendment of details other than that of invoice: All user entries of input tax credit table
\nin the main return would be allowed to be amended. This is necessary as amendment of
\nsubsequent returns should not be necessary with respect to the input tax cred<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nliabilities from missing invoices uploaded\/reported later and liability flowing from the
\namendment return shall be shown to the taxpayer and the tax officer at one screen on the
\ncommon portal to assist tax period wise accounting and assessment.
\n27. Exports: The table for export of goods in return would contain details of the Shipping Bill
\nalso. The registered person can either fill this information at the time of filing the return or
\nafter filing the return at his option. Filing the details of the Shipping bill in the return at a
\nlater date shall not be considered as filing of an amendment return. A separate facility for
\nuploading shipping bill details at a later date shall be provided to the exporters.
\n28. Transmission of data to ICEGATE: Once the information of S\/B is completed, the entire
\ndata shall be transmitted to the ICEGATE (IT system of Customs administration).
\nSubsequent amendments in export\/Shipping Bill table shall also be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nby the supplier, the invoice of such supplier shall not be populated in the viewing facility
\nof the recipient and consequently, the recipient would not be able to avail input tax credit
\non such invoices till the default in payment of tax by the supplier for the past period is
\nmade good.
\n31. Profile based return: There are many kinds of supplies which can be made under GST
\nand also there are many types of inputs using which input tax credit can be availed. Most
\nof the taxpayers have only a few types of supplies to make and few types of inputs to report.
\nTherefore, a questionnaire shall be used to profile the taxpayer and only such part of return
\nshall be shown to him which are relevant to his profile. For example, a small manufacturer
\nor trader, buying and selling locally may need to file a return consisting of only a few lines.
\nProfiling would allow fields like export, supplies to and from SEZ to be blocked from
\nreturn and make return adequate for his purpose.
\n8
\n32. Purchase informa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nyear. The turnover shall be calculated in the manner explained in para 1 of Part A above.
\nHowever, they would still need to pay their taxes on monthly basis and avail input tax
\ncredit on self-declaration basis to pay the monthly taxes.
\n2. Quarterly or monthly return: Option for filing monthly or quarterly return shall be taken
\nfrom these small taxpayers at the beginning of the year and generally thereafter they would
\ncontinue to file the return during the year as per the option selected. During the course of
\nthe year option to change from monthly to quarterly or vice-versa shall be allowed only
\nonce and at the beginning of any quarter. This is necessary to avoid confusion for the
\ntaxpayer and also to avoid complex validations in the IT system.
\n3. Options in quarterly return: Small taxpayers having turnover upto Rs. 5 Cr. would have
\noption to file one of three forms, namely – Quarterly return, Sahaj or Sugam. Quarterly
\nreturn shall be akin to the monthly ex<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“Sahaj” (only B2C outward supplies) and \u00e2\u00e2\u0082\u00ac\u00c5\u0093Sugam\u00e2\u00e2\u0082\u00ac\u009d (both B2B and B2C outward supplies).
\nIn effect, these returns are pre-determined profiles for small taxpayers using quarterly
\nreturn.
\n6. Uploading of invoices: The recipients from these small taxpayers would need uploaded
\ninvoice for availing input tax credit and therefore the small taxpayers would be given
\n10
\nfacility to continuously upload invoices in the normal course. The invoices uploaded by
\n10th of the following month would be available as input tax credit to the recipient in the
\nnext month as is the case in case of purchases from large taxpayers.
\n7. Payment declaration form for payment of monthly taxes: These small taxpayers would
\ncontinue to pay taxes on monthly basis and in the first and second month of every quarter,
\nthey would use a payment declaration form to make the payment. In the payment
\ndeclaration form, self-assessed liabil<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe inventory size of these businesses is small they also do not need to keep invoices
\npending and generally avail credit forthwith. Therefore quarterly return shall not have the
\ncompliance requirement of missing and pending invoices as small businesses do not use
\nthese procedures in their inventory management.
\n11. Draft formats: The draft formats for quarterly returns are placed at page 36 to 54.
\n11
\n–
\nQuestionnaire for filing up Annexure of Supplies to main return
\nPart A \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Brief questions about \u00e2\u00e2\u0082\u00ac\u00c2\u00a8Nil' filing and retaining option given in previous tax period
\nSr. No.
\n1
\n1.
\nDescription
\n2
\nWould you like to change the reply to the questions
\nregarding nature of supplies as filled in questionnaire of
\nthe return of the last tax period
\nOption
\n3
\n4
\nYes
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00e2\u00e2\u0082\u00ac\u00b9 No
\nNote – In case the reply is Yes, the following questionnaire will be opened for exercising the
\noption.
\nPart B – Detailed Questionnaire
\nSr. No.
\nDescription
\nOption
\n1
\n2
\n3
\n4
\n1.
\nHave <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nper requirement.
\n12
\nAnnexure of Supplies to main return
\n[See rule )]
\nDetails of outward supplies, imports and inward supplies attracting reverse charge
\nFinancial Year
\nTax period
\n1.
\nGSTIN
\n2.
\n(a)
\nLegal name of the registered person
\n(b) Trade name,
\nif any
\n(c)
\nARN
\n(after filing)
\n(d) Date of ARN
\n3. Details of the outward supplies, inward supplies attracting reverse charge and import of goods
\n(Amount in for all tables)
\nGSTIN\/
\nUIN
\nPlace of
\nSupply
\n(Name of
\nDocument details
\nTax Taxable
\nTax amount
\nType of No. Date Value rate value
\nIntegrat
\nCentral
\ndoc.
\ned tax
\ntax
\nState \/
\nUT tax
\nCess
\n1
\nState)
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n3A. Supplies made to consumers and un-registered persons (Net of debit notes, credit notes)
\n3B. Supplies made to registered persons (other than those attracting reverse charge)
\n3C. Exports with payment of tax
\n3D. Exports without payment of tax
\n3E. Supplies to SEZ units\/developers with payment of tax
\n3F. Supplies to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. HSN wise summary of inward supplies and that of outward supplies declared in table 3
\n(four digit or more)
\nSr. No. Type of supply
\n(outward 3A to
\n3G) & inward
\nHSN UQC Quantity Tax
\ncode
\nTotal
\nTax amount
\nrate
\ntaxable
\nvalue
\nIntegrated Central State\/UT
\nCess
\ntax
\ntax
\ntax
\n(3H to 3K)
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n6. Verification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to
\nthe best of my knowledge and belief and nothing has been concealed there from.
\nPlace
\nDate
\n14
\nSignature
\nName of Authorized Signatory
\nDesignation\/Status
\nInstructions (Annexure of supplies) to main return,
\nA. General –
\n1. Terms used
\nUnique Identity Number
\na. GSTIN:
\nGoods and Services Tax Identification Number
\nb. UIN:
\nc. HSN:
\nd. POS:
\ne. B2B:
\nf. B2C:
\nHarmonized System of Nomenclature Code
\nPlace of Supply (Respective State)
\nSupplies made to registered persons having GSTIN or UIN
\nSupplies made to consumers and un-registered persons
\ng. Type of document: Invoice, credit note, debit note, b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nlater tax period(s) will be available in the tax period to which it actually pertains.
\n8. Reverse charge supplies will be reported only by recipient and not by supplier. Such
\nsupplies shall be reported GSTIN wise (wherever applicable) and net of credit and debit
\nnotes.
\n9. HSN code shall be reported by all taxpayers at least at four digit level but not including
\ncertain classes specified separately.
\n10. Exporters, importers, suppliers making supplies treated as deemed export and suppliers
\nmaking supplies to SEZ units and SEZ developers shall report HSN code at least at four
\ndigit level irrespective of turnover during the preceding financial year.
\n11. HSN code for services shall be reported at six digit level or more irrespective of the
\nturnover during the preceding financial year.
\n12. For reporting issue of credit \/ debit notes due to difference in the tax rate only without
\naffecting the taxable value; only tax amount has to be reported and taxable valu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n19. Tax rate applicable on IGST supplies can be selected from the drop down. For intra-State
\nsupplies, the tax rate may be applied at half the rate of IGST equally for CGST and
\nSGST\/UTGST. Cess may be reported under cess column against the applicable tax rate of
\nthe supplies.
\n20. Value of supplies and amount of tax may be reported in whole number or upto two decimal
\npoints at the most.
\n21. GSTIN\/UIN of the recipient of supplies maybe reported in supplies reported in table 3B,
\n3E, 3F, 3G.
\n22. GSTIN of the supplier may be reported in table 3H, 3K and 3L from whom the supplies
\nhave been received. GSTIN of self may be reported if supplies under reverse charge are
\nreceived from un-registered persons.
\n23. Wherever supplies are reported as net of credit\/debit notes, the values may become negative
\nin some cases and the same may be reported as such.
\n24. Taxpayer selecting \u00e2\u00e2\u0082\u00ac\u00c2\u00a8Nil' in questionnaire will not be required to make any entry in annexure
\nnor any e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3C & 3D Export with payment of tax shall be reported in table 3A while those
\nwithout payment of tax shall be reported in table 3D.
\n3E & 3F
\n5.
\n3G
\nSupplies made to SEZ units and SEZ developers shall be reported in
\ntable 3E and 3F depending upon whether the supplies are made with
\npayment or without payment of tax respectively.
\nSupplies treated as deemed exports shall be reported in this table.
\n16
\n16
\n6.
\n3H
\n7.
\n31
\n8.
\n3J
\n9.
\n3K
\n10.
\n3L
\n11.
\nAll tables
\n(3 series)
\n12.
\n4
\n13.
\n5
\nAll supplies attracting reverse charge shall be reported by recipient
\nGSTIN wise only (if applicable). Invoice wise details are not required
\nin this table. The value of supplies shall be net of credit and debit notes.
\nImport of services shall be reported in this table. The value of supplies
\nshall be net of credit and debit notes.
\nGoods imported will be reported in this table. These goods have already
\nsuffered IGST at the time of import.
\nSupplies received from SEZ units on Bill of Entry shall be reported in
\nthis <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nentered in such cases.
\nSupplies made through e-commerce portal maintained by other
\noperators shall be reported at consolidated level.
\nHSN code wise details may be provided for supplies effected during the
\ntax period separately for outward and inward supplies. The values
\nshould be net of debit and credit notes.
\n17
\nForm GSTR
\n[See rule -]
\nMonthly return
\nFinancial Year
\nTax period
\n1.
\n| GSTIN
\n2.
\n(a) Legal name of the
\nregistered person
\n(b) Trade name,
\nif
\nany
\n(c) ARN
\n(after filing)
\n(d) Date of ARN
\n3. Summary of Supplies made and tax liability
\n(Amount in for all tables)
\nTax amount
\nIntegrated
\ntax
\nCentral
\ntax
\nState\/UT
\nCess
\ntax
\n3
\n4
\n5
\n6
\n7
\n52
\nSr.
\nType of Outward Supplies
\nValue
\nNo.
\n1
\n2
\n1.
\nDetails of outward supplies
\n1.
\nTaxable supplies made to consumers and un-
\nregistered persons (B2C)[table 3A]
\n2.
\nTaxable supplies made to registered persons
\n(other than those attracting reverse charge)
\n(B2B)
\n[table 3B]
\n3.
\nExports with payment of tax [table 3C]
\n4.
\nExports without payment of tax [tab<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4.
\nOutward supplies attracting reverse charge
\n(net of debit and credit notes)
\nSub-total (D)
\nTotal tax liability (A+B+C)
\nSr.
\nNo.
\n1
\n4. Summary of inward supplies for claiming input tax credit (ITC)
\nDescription
\n2
\nValue
\nIntegrated
\nInput Tax Credit (ITC)
\nCentral
\nState\/UT
\nCess
\ntax
\ntax
\ntax
\n3
\n4
\n5
\n6
\n7
\nA. Details of Credit received based on auto-population
\n1.
\nInward supplies not received during
\nprevious tax periods on which ITC was
\nkept pending
\n(Due to non-receipt of supplies in the previous
\nmonth(s), to be self-reported during first
\nmonth)[Sr. No. B 5 of last month]
\n(user entry for
\nfirst month)
\n2.
\nInward supplies received (other than those
\nattracting reverse charge)
\n[table 3A of Annexure of inward
\nsupplies.]
\n3.
\nInward supplies attracting reverse
\ncharge(net of debit notes and credit notes)
\n[table 3H]
\n4.
\nImport of services
\n(excluding from SEZ units)
\n[table 31]
\n5.
\nImport of goods
\n[table 3J]
\n6. Import of goods from SEZ units
\n[table 3K]
\n7.
\nSupplies not uploaded by <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\non account of transition from composition
\nto normal (+\/-)]
\nSub-total (B)
\nC. Net effect of amendment (+\/-)
\n(When an invoice is wrongly locked, this is relevant (editable)
\nfor correction. The recipient would reject the locked
\ninvoice, ITC effect then would come here and
\nthereafter amendment of invoice would be allowed
\nby the supplier)
\nD. Net ITC available (A-B+\/-C)
\nInput tax credit on capital goods (for
\nreporting purposes only, not credited to
\nelectronic credit ledger)
\n5. Amount of TDS and TCS credit received
\nSr. No.
\nType of tax
\n1
\n2
\n1.
\nTDS
\n2.
\nTCS
\nTotal
\nSr.
\nNo.
\nIntegrated tax
\n3
\nCentral tax
\nState\/UT tax
\n4
\n5
\n6. Interest and late fee liability details
\nDescription
\n20
\n20
\nIntegrated
\nTax
\nInterest
\nCentral
\nTax
\nState\/ Cess
\nUT tax
\nLate fee
\nCentral
\ntax
\nState\/
\nUT Tax
\n1
\n1.
\n2.
\n3.
\n4.
\n2
\nInterest and late fee due to late filing of return
\n(including late reporting of invoices of previous
\ntax periods) (to be computed by system)
\nInterest on account of reversal of input tax credit
\n(to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n21
\nInstructions (Main Return GSTR) \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c
\n1. Terms used \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c
\na. GSTIN:
\nGoods and Services Tax Identification Number
\nb. UIN:
\nUnique Identity Number
\nc. HSN:
\ne.
\nd. POS:
\nB2B:
\nf. B2C:
\nHarmonized System of Nomenclature code
\nPlace of Supply (Respective State)
\nSupplies made to registered persons having GSTIN or UIN
\nSupplies made to consumers and un-registered persons
\n2. After uploading invoices of supplies (other than those attracting reverse charge), export,
\nsupplies made to SEZ units\/developers etc. and supplies received which attract reverse
\ncharge, import etc., taxpayer shall file main return in Form GSTR.
\n3. Information furnished in Annexure of Supplies shall be auto-populated in this return. These
\nvalues will be non-editable barring few entries.
\n4. Taxpayer shall report advances received and adjusted, if any. The values should be net of
\nrefund vouchers. This would be required only if invoice have not been issued during the
\nsame tax period in which advance was received.
\n5. Adjus<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npendency of supplies not received but available in the auto-populated invoices, reversals,
\nadjustments etc. shall be reported by the taxpayer.
\n11. ITC auto-populated from amendment shall also be auto-populated but it will be editable.
\n12. TDS\/TCS credit will be based on returns filed in Form GSTR-7 and GSTR-8 by deductors
\nunder section 51 and persons required to collect tax under section 52 respectively. It will
\nbe shown in a separate table to the taxpayer and credit will move to electronic cash ledger
\nafter taking action (Accept\/Reject) thereon.
\n13. Interest and late fee to the extent of late filing of return, making late payment, uploading
\npreceding tax periods' invoices shall be computed by system. Other interest due to
\nreversals etc. shall be entered by taxpayer on self-assessment basis.
\n14. Payment of tax can be made by utilising ITC under the same head or cross-utilising from
\nother heads in accordance <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n23
\n23
\nAnnexure of Inward Supplies
\n[See rule
\n]
\nDetails of auto drafted supplies
\n(From Annexure of outward supplies, GSTR-5, GSTR-6 filed by the corresponding supplier(s))
\nFinancial Year
\nTax period
\n1.
\nGSTIN
\n2.
\n(a) Legal name of the registered person
\n(b) Trade name, if any
\n(c) ARN
\n(after filing)
\n(d) Date of ARN
\n3. Inward supplies received from a registered person (other than the supplies attracting
\nreverse charge), imports and supplies received from SEZ units on Bill of Entry
\nGSTI Trad Place
\nN e of
\nDocument details
\nof name suppl Typ Do Dat Valu Date Date
\nsuppli
\ner
\n(Amount in for all tables)
\nAmount of ITC
\nclaimed
\nTax Taxab Amount of tax Action
\nrate le
\n(Accept
\nvalue Int Ce Stat Ces\/Reject
\negr ntr e s \/Pending
\ny e of c.
\n(Nam doc. No.
\ne e
\nof of
\nuploa return
\nding filing
\ntax
\nate al UT
\nd tax tax
\nInt Cen Stat Cess
\negr tral e\/
\nate tax UT
\nd
\ntax
\ntax
\ne of
\nState
\n)
\n12345678 9 10 11 12 13 14 15 16 17 18 19 20
\n3A. Supplies received from registered persons including servic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\navailable for amendment at corresponding supplier's end.
\n4. Rejected documents will mean that supplies have been wrongly auto-populated. For example,
\nSupplier may have committed mistake in mentioning GSTIN while uploading the invoices.
\n5. Supplier can make corrections through amendment return for rejected invoices.
\n6. Pending will mean that supplies are yet to received or entered into books of accounts (stock
\nregister etc.) or recipient is not able to decide whether ITC is to be taken or not for the time
\nbeing.
\n7. Invoices marked as pending will be rolled over to the next tax period for ITC purpose. ITC
\nwill not be available on such invoices till the same are accepted.
\n8. Supplies on which ITC is not eligible, amount of ITC claimed shall be filled up as 'Zero' in
\ncolumn “Amount of ITC claimed\u00e2\u00e2\u0082\u00ac\u009d.
\n9. Supplies on which ITC is partially available shall be indicated accordingly in column \u00e2\u00e2\u0082\u00ac\u00c5\u0093Amount
\nof ITC cla<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5.
\nDo you intend to amend supply made to SEZ units or SEZ
\ndeveloper with payment of tax (table 3E)
\nYes
\nNo
\n6.
\nDo you intend to amend supply made to SEZ units or SEZ
\ndeveloper without payment of tax (table 3F)
\nYes No
\n7.
\nDo you intend to amend supply treated as deemed export
\n(table 3G)
\nYes No
\n8.
\nDo you intend to amend inward supplies attracting reverse
\ncharge (table 3H)
\nYes No
\n9.
\n10.
\nDo you intend to amend import of services (table 31)
\nDo you intend to amend import of goods (table 3J)
\nYes
\nYes
\n11
\nDo you intend to amend import of goods received from
\nSEZ units on bill of entry (table 3K)
\nYes
\n\u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2\u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2\u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2
\nNo
\nNo
\nNo
\n12.
\n13.
\nDo you intend to amend details of invoices reported in the
\ntax period as not uploaded by the supplier (table 3L)
\nDo you intend to amend supply made through e-commerce
\nportal maintained by other operators (table 4)
\nYes No
\nYes No
\n14.
\nDo you intend to amend details of HSN code wise details Yes \u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 No
\nNote-
\nOption against all questions will be \u00e2\u00e2\u0082\u00ac\u00c2\u00a8No<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3D. Amendment to exports without payment of tax
\n3F. Amendment to supplies to SF.Z. units\/developers with payment of tax
\n3F. Amendment to supplies to SEZ units\/developers without payment of tax
\n3G. Amendment to deemed exports
\n28
\nOriginal details
\nRevised Details
\nPlace of Tax
\nGSTIN
\n\u00c3\u0090\u00c2\u00a2\u00c3\u00e2\u0080\u0098\u00c6\u00e2\u0080\u0099\u00c3\u00e2\u0080\u0098\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u0090\u00c2\u00b5
\nof
\nDoc.
\nDat
\nGS
\n\u00c3\u0090\u00c2\u00a2\u00c3\u00e2\u0080\u0098\u00c6\u00e2\u0080\u0099\u00c3\u00e2\u0080\u0098\u00e2\u00e2\u0080\u009a\u00ac
\nDoc. Dat Val
\nNo.
\ne
\nTIN
\ne of No.
\ne
\nue
\nsupply
\n(name
\nrate
\nTaxable
\nvalue
\nTax Amount
\nIntegrated
\ntax
\nCentra
\nState
\nCess
\n1 tax
\nUT
\n1 doc. 345 doc. 789 of State)
\ntax
\n11
\n12
\n13
\n14
\n15
\n16
\n3H. Amendment to inward supplies attracting reverse charge (to be reported by recipient, GSTIN wise, net of debit
\nnotes and debit notes)
\n31. Amendment to import of services (net of debit notes and credit notes)
\n3J. Amendment to import of goods
\n3K. Amendment to import of goods from SEZ units on a Bill of Entry
\n3L. Amendment to missing invoices on which credit has been claimed in (T-2) tax period and supplier has not
\nreported the same till filing of return for the current tax period
\n4. <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2. If missing invoices of tax period 'T' have been reported in the return of tax period 'T+n',
\nthen amendment of such invoices shall be made by amending return of tax period \u00e2\u00e2\u0082\u00ac\u00c2\u00a8T\u00e2\u00e2\u0082\u00ac\u009d.
\n3. Amendment return can be filed before the due date for furnishing of return for the month
\nof September following the end of the financial year or the actual date of furnishing
\nrelevant annual return, whichever is earlier. The amendment return can be filed times
\nat the most for a tax period as per provision of Law.
\n4. Filing process is similar to the process of filing of the original Annexure of Supplies.
\n5. Activities covered through credit\/debit note need not be reported in the Amendment
\nAnnexure. However, amendment in credit\/debit notes may be covered in amendment to
\nannexure of supplies.
\n6. Providing original document details will be mandatory for amending the same.
\n7. Locked\/Accepted documents will not be open for amen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npayment of tax
\n7.
\nDeemed Exports
\nSub-total (A)
\nB. Details of amendment to inward supplies attracting reverse charge
\n1.
\nInward supplies attracting reverse charge (net
\nof debit notes and credit notes)
\n2.
\nImport of services
\n(net of debit notes and credit notes)
\nSub-total (B)
\nC. Details of amendment to Credit\/Debit notes, Advances received\/ adjusted\/Other adjustments
\n1.
\nDebit notes issued
\n(Other than those attracting reverse charge)
\n2.
\nCredit notes issued
\n32
\n(Other than those attracting reverse charge)
\nAdvances received (net of refund vouchers)
\n3.
\n4.
\nAdvances adjusted
\n(net of refund vouchers)
\n5.
\nAdjustment of output liability on account of
\ntransition from composition to normal and any
\nother liability (+\/-)
\nSub-Total (C) [1-2+3-4\u00c3\u00e2\u0080\u009a\u00c2\u00b15]
\nD. Details of amendment to supplies having no liability
\n1.
\nExempt and Nil rated supplies
\n2.
\nNon-GST supplies
\n3.
\nNo Supply (Schedule III, Section7)
\n4.
\nOutward supplies attracting reverse charge
\n(net of debit and credit notes<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto
\nInput tax credit on capital goods (for
\nreporting purposes only, not credited to
\nelectronic credit ledger)
\n5. Interest and late fee details
\nSr. No.
\nDescription
\n1
\n2
\n1.
\nFee for making amendment
\nabove the prescribed limit
\n(to be computed by the system)
\n2.
\n3.
\n4.
\nInterest on upward revision of
\ntax liability, if any
\n(to be computed by system)
\nInterest on reversal of input tax
\ncredit
\n(to be calculated by taxpayer)
\nOthers interest liability
\n(to be specified)
\nTotal
\n6. Payment of tax
\nAmount of interest
\nAmount of late fee
\nIntegrated
\nTax
\nCentral
\nState\/
\nCess
\nCentral
\nState\/UT
\nTax
\nUT tax
\ntax
\nTax
\n3
\n4
\n5
\n7
\n8
\nSr. Description
\nTax payable
\nTax
\nAdjustment
\nPaid through ITC
\nPaid in cash
\nNo.
\nReverse Other than
\ncharge reverse charge
\nalready of negative
\npaid, if
\nliability of Integrated Central State\/UT Cess Tax\/ Interest | Late
\nany
\nprevious
\ntax
\ntax
\ntax
\nCess
\nFee
\ntax period
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n1.
\nIntegrated
\ntax
\n2.
\nCentral tax
\n3.
\nState\/UT
\ntax
\n4.
\nCess
\nTotal
\n7. Verification
\nI hereby solemnly affirm and<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSr. No.
\n1
\nDescription
\n2
\nOption
\n3
\n4
\n1.
\nWould you like to file a NIL return
\nYes
\nNo
\n2.
\nWas your aggregate turnover during preceding
\nfinancial year was uptoRs. 5.00 Cr.?
\nYes
\nNo*
\n3.
\nIf 'Yes' at Sr. No. 1, do you intend to file return on
\nYes
\nNo
\nquarterly basis?
\n4.
\nIf 'Yes” at Sr. No. 2, chose your return
\nSahaj
\nSugam
\n5.
\nWould you like to change the reply to the questions
\nYes
\nQuarterly
\nNo
\nregarding nature of supplies as filled in questionnaire
\nof the last quarterly return.
\nNote –
\n1. Periodicity will be monthly for all taxpayers filing return as a normal taxpayer, by default.
\n2. The option to change periodicity of return will be available before filing first return of a
\nfinancial year.
\n3. The option can be edited before filing first return according to the chosen periodicity.
\n4. The periodicity of return filing during the financial year (from quarterly to monthly and vice
\nversa) would be allowed once in the beginning of any quarter.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best
\nof my knowledge and belief and nothing has been concealed therefrom.
\nPlace
\nDate
\n37
\nSignature
\nName of Authorized Signatory
\nDesignation\/Status
\n38
\n38
\nInstructions (GST PMT)
\n1. Taxpayers opting to file return on quarterly basis have to make payment on monthly basis on the
\nsupplies made during the month.
\n2. Payment of self-assessed liabilities shall be made for first two months of the quarter.
\n3. Adjustment of the tax paid during first two months of the quarter shall be available at the time of
\nfiling return for the quarter.
\n4. The payment of the self-assessed liabilities shall have to be made by of the month succeeding
\nthe month to which the liability pertains.
\n5. Liability can be settled out of input tax credit or cash as the case may be.
\n6. Liability and input tax credit availed shall be based on self-assessment subject to adjustment with
\nthe main return of the quarter.
\n7<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nattracting reverse charge
\n4. Summary of inward supplies for claiming input tax credit (ITC)
\nSr.
\n\u00c3\u00a0\u00c2\u00ae\u00e2\u00e2\u0082\u00ac\u00a22
\nDescription
\nValue
\nNo.
\nIntegrated
\nInput Tax Credit (ITC)
\nCentral
\nState\/UT
\nCess
\ntax
\ntax
\ntax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n1.
\nInward supplies
\n(other than those attracting reverse
\ncharge)
\n2.
\nDebit notes received from suppliers
\n3.
\nInward supplies attracting reverse charge
\n>
\n4.
\nInward supplies rejected by recipient
\n(wrong GSTIN etc.)
\n5.
\nCredit notes received from suppliers
\n(other than those attracting reverse charge (editable)
\nonly)
\n39
\nSr.
\nNo.
\nDescription
\nValue
\n1
\n2
\n6.
\nInput tax credit claimed earlier, if any
\n7.
\n8.
\nNet ITC [1+2-3-4-5-6 \u00c3\u00e2\u0080\u009a\u00c2\u00b17]
\nReversal & adjustments (Rule 37,39,42
\nand 43) (Net of reclaimed ITC, if any)
\nEffect of amendment, if any (+\/-)
\n3
\n(editable)
\nInput Tax Credit (ITC)
\nIntegrated
\nCentral State\/UT
\nCess
\ntax
\ntax
\ntax
\n4
\n5
\n6
\n7
\n5. HSN wise summary of supplies declared in table 3 (four digit or more)
\nSr. No. Type of supply HSN UQC Quantity Tax
\nTotal
\nTax amount
\n(outward)
\ncode<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace –
\nDate –
\nSignature
\nName of Authorized Signatory
\nDesignation\/Status
\n41
\nInstructions (GSTR- Sahaj) \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c
\n1. The return can be filed by the taxpayer who has made supplies to consumers and un-registered
\npersons (B2C supplies).
\n2. The Place of Supply (POS) will be reported for inter-State outward supplies made during the tax
\nperiod.
\n3. Input tax credit availed earlier during first two months of the quarter will be adjusted from the
\nclaim. If balance becomes negative, then it will be added into the liability for the same quarter.
\n4. Tax paid during first two months of the quarter will be adjusted against the total liability of the
\nquarter.
\n5. Payment can be made out of cash or credit as per rules.
\n6. Reversal of credit under rule 37, 39, 42 & 43 shall be reported as net of reclaimed ITC, if any.
\nIneligible credit shall also be reported under reversal.
\n7. Adjustment, if any due to transition from composition or otherwise sha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nnotes
\n4. HSN wise summary of supplies declared in table 3 (four digit or more)
\nSr. No. Type of supply
\nHSN UQC Quantity Tax
\nTotal
\nTax amount
\ncode
\nrate
\ntaxable
\nIntegrated Central State\/UT Cess
\nvalue
\ntax
\ntax
\ntax
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n43
\n5. Verification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to
\nthe best of my knowledge and belief and nothing has been concealed there from.
\nPlace
\nDate
\nSignature
\nName of Authorized Signatory
\nDesignation\/Status
\n44
\nInstructions (Annexure \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Sugam) \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n1. The details in the annexure shall be uploaded before filing return of a tax period.
\n2. Details of the invoices relating to outward supplies made to registered persons (B2B) can
\nbe uploaded anytime during the quarter.
\n3. Supplies other than those made to consumers and unregistered persons (B2C) and registered
\npersons (B2B) cannot be made through this annexure.
\n4. Normal annexure shall be used for reporting s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof debit notes, credit notes)
\n4.
\nAdjustment, if any (+\/-)
\nSub-total [1+2+3]
\n4. Summary of inward supplies for claiming input tax credit (ITC)
\n|\u00c3\u00a0\u00c2\u00ae\u00e2\u00e2\u0082\u00ac\u00a22
\nSr.
\nDescription
\nValue
\nNo.
\nIntegrated
\nInput Tax Credit (ITC)
\nCentral
\nState\/UT
\nCess
\ntax
\ntax
\ntax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n1.
\nInward supplies
\n(other than those attracting reverse
\ncharge)
\n2.
\nDebit notes received from suppliers
\n3.
\nInward supplies rejected by recipient
\n(wrong GSTIN etc.)
\n4.
\n5.
\nCredit notes received from suppliers (other
\nthan those attracting reverse charge only)
\nInput tax credit claimed earlier, if any
\n(editable)
\n46
\nSr.
\nNo.
\n1
\n6.
\n7.
\n|\u00c3\u00a0\u00c2\u00ae\u00e2\u00e2\u0082\u00ac\u00a22
\nSr.
\nNo.
\n1
\n1.
\nDescription
\nValue
\n2
\nReversal & adjustments (Rule 37,39,42
\nand 43) (Net of reclaimed ITC, if any)
\nEffect of amendments (+\/-)
\n(When an invoice is wrongly locked, this
\nis relevant for correction. The recipient
\nwould reject the locked invoice, ITC effect
\nthen would come here and thereafter
\namendment of invoice would be allowed
\nby the supplier)
\nNet ITC availabl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof my knowledge and belief and nothing has been concealed therefrom.
\n47
\nPlace –
\nDate –
\nSignature
\nName of Authorized Signatory
\nDesignation\/Status
\n48
\nInstructions (GSTR-Sugam) \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c
\n1. The return can be filed by the taxpayer who has made supplies to consumers and un-
\nregistered persons (B2C) and to registered persons (B2B) only.
\n2. Input tax credit availed earlier during first two months of the quarter will be adjusted from
\nthe claim. If balance becomes negative, then it will be added into the liability for the same
\nquarter.
\n3. Tax paid during first two months of the quarter will be adjusted against the total liability
\nof the quarter.
\n4. Payment can be made out of cash or credit as per rules.
\n5. Reversal of credit under rule 37, 39, 42 & 43 shall be reported as net of reclaimed ITC, if
\nany. Ineligible credit shall also be reported under reversal.
\n6. Adjustment in ITC, if any due to transition from composition or otherwise shall be reported
\nin table <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.
\nImport of services
\n(net of debit notes and credit notes)[table 31]
\nSub-total (B)
\nC. Details of Credit\/Debit notes, Advances received\/ adjusted \/Other adjustments
\n1.
\n2.
\n3.
\nDebit notes issued
\n(Other than those attracting reverse charge)
\nCredit notes issued
\n(Other than those attracting reverse charge)
\nAdvances received (net of refund vouchers)
\n50
\n4.
\nAdvances adjusted
\n(net of refund vouchers)
\n5.
\nAdjustment of output tax liability on account
\nof transition from composition levy to normal
\nlevy and any other liability (+\/-)
\nSub-total (C) [1-2+3-4\u00c3\u00e2\u0080\u009a\u00c2\u00b15]
\nTotal tax liability (A+B+C)
\n4. Summary of inward supplies for claiming input tax credit (ITC)
\nSr.
\nNo.
\nDescription
\nValue
\nIntegrated
\nInput Tax Credit (ITC)
\nCentral
\nState\/UT
\nCess
\ntax
\ntax
\ntax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nA. Details of Credit received based on auto-population
\n1.
\nInward supplies received (other than those
\nattracting reverse charge)
\n[table 3A of Annexure of inward
\n2.
\nsupplies]
\nInward supplies attra<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIntegrated
\nCentral
\nState\/UT
\nCess
\ntax
\ntax
\ntax
\n3
\n4
\n5
\n6
\n7
\nSub-total (B)
\nC. Net effect of amendment (+\/-)
\n(When an invoice is wrongly locked, this is relevant (editable)
\nfor correction. The recipient would reject the locked
\ninvoice, ITC effect then would come here and
\nthereafter amendment of invoice would be allowed
\nby the supplier)
\nNet ITC available (A-B+C)
\n5. Amount of TDS and TCS credit received
\nSr. No.
\nType of tax
\n1
\n2
\n1.
\nTDS
\n2.
\nTCS
\nTotal
\nSr.
\nNo.
\n1
\n1.
\nIntegrated tax Central tax
\n3
\n4
\nState\/UT tax
\n5
\n6. Interest and late fee liability details
\nDescription
\n2.
\n3.
\n4.
\nInterest and late fee due to late filing of return
\n(including late reporting of invoices of previous
\ntax periods and including on excess ITC availed
\nor short liability stated in month 1 or 2 of quarter)
\n(to be computed by system)
\nInterest on account of reversal of input tax credit
\n(to be calculated by taxpayer)
\nInterest on account of late reporting of reverse
\ncharge supplies
\n(to be calculated by taxpayer)
\nOt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n