Filing of Returns under GST.
23\/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
\nDIRECTORATE OF COMMERCIAL TAXES
\n14, BELIAGHATA ROAD, KOLKATA-700015
\nTRADE CIRCULAR No. 23\/2018 (Circular No. 26\/26\/2017-GST)
\nDATED: 17.09.2018
\nSubject: Filing of Returns under GST
\nThe GST Council, in its 23rdmeeting held at Guwahati on 10thNovember 2017, has taken certain decisions in regard to filing of returns by taxpayers. Subsequently, various representations have been received seeking clarifications on various aspects of return filing such as return filing dates, applicability and quantum of late fee, amendment of errors in submitting \/ filing of FORM GSTR-3B and other related queries. In order to consolidate the information in various notifications and circulars regarding return filing and to ensure uniformity in implementation across field formations (i.e., jurisdictional officers), the Commissioner, in exercise of its powers conferred under section 168 <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n No. 26-C.T.\/GST [72\/2017 – ST] both dated 29th December 2017 (superseding Notification No.2032-F.T. [57\/2017-ST] and 19-C.T.\/GST [58\/2017-ST] both dated 15thNovember 2017) have been issued to notify the due dates for filing of outward supply statement in FORM GSTR-1 for various months \/ quarters (as depicted in the calendar above) by registered persons having aggregate turnover in the previous financial year or current financial year of upto1.5 Crores rupees and above 1.5 Crores rupees respectively. Since, the option of quarterly filing was not available earlier, many taxpayers have already filed their FORM GSTR-1 for the month of July, such taxpayers shall not file these details again and shall only file details for the month of August and September, 2017. For those, who have not filed their FORM GSTR-1 for the month of July, they shall also file their FORM GSTR-1 for the month of July separately and then file their FORM GSTR-1 on quarterly basis for the month of August and September<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e FORM GSTR-1 on quarterly basis instead of on monthly basis. It is also clarified that the registered person may opt to file FORM GSTR-1 on monthly basis if he so wishes even though his aggregate turnover is up to ₹ 1.5 Crore. Once he falls in this bracket or if he chooses to file return on monthly basis, the registered person will not have the option to change the return filing periodicity for the entire financial year. In cases, where the registered person wrongly reports his aggregate turnover and opts to file FORM GSTR-1 on quarterly basis, he may be liable for punitive action under the WBGST Act, 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ctified while filing FORM GSTR-1 and FORM GSTR-2 of the same month. Further, in the said circular, it was clarified that the system will automatically reconcile the data submitted in FORM GSTR-3B with FORM GSTR-1 and FORM GSTR-2, and the variations if any will either be offset against output tax liability or added to the output tax liability of the subsequent months of the registered person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n de in the corresponding months. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bility and additional cash, if required (i.e. where sufficient balances are not available in the credit or cash ledgers) may be deposited in the cash ledger by creating challan in FORM GST PMT-06. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Confirmed Submission = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ounted twice and hence was not to be reported or taxed. But the return form was already filed and no change could be done to reduce the liabilities. What can company B do? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the company realized that they had inadvertently, shown inter-State supply as intra- State supply and submitted the return. Further, they also had updated their Central Tax and State tax cash ledgers. What can they do? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n will be added to the credit ledger and may be used for offsetting this month or subsequent month's liability. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n over reported = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ere offset by debiting the cash and credit ledger. No action was taken after this step = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n edit of ₹ 20,00,000\/- can be availed in return of subsequent month(s). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Filing of Returns under GST.23\/2018 Dated:- 17-9-2018 West Bengal SGSTGST – StatesGOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 23\/2018 (Circular No. 26\/26\/2017-GST) DATED: 17.09.2018 Subject: Filing of Returns under GST The GST Council, in its 23rdmeeting held at Guwahati on 10thNovember 2017, has taken certain decisions in … 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-14117","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14117","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=14117"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14117\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. Applicability and quantum of latefee:
\n2.1 The late fee for the months of July, August and September for late filing of FORM GSTR – 3B has already been waived off vide Notification No.1591-F.T.[28\/2017-ST] dated 4th September, 2017 and 1888-F.T. [50\/2017-CT] dated 24thOctober, 2017.
\n2.2 It has been decided that for subsequent months, i.e. October 2017 onwards, the amoun<\/p>\n
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\n3.2 Since, the GST Council has decided that the time period of filing of FORM GSTR-2 and FORM GSTR -3 for the month of July 2017 to March 2018 would be worked out by a Committee of officers, the system based reconciliation prescribed under Trade Circular No. 09\/2017 [7\/7\/2017-GST] dated 04.09.2017 can only be operationalized after the relevant notification is issued. The said circular is therefore kept in abeyance till such time.
\n3.3 The common errors while submitting FORM GSTR-3B and the steps needed to be taken to rectify the same are provided in the table annexed herewith. The registered perso<\/p>\n
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\n5. Where the taxpayer has committed an error in submitting (before offsetting and filing) the information in FORM GSTR-3B, a provision for editing the same has been provided. The facility to edit the information can be used only before offsetting the liability and editing will not be permitted after offsetting the liability. Hence, every care should be taken to ensure the accuracy of the figures before proceeding to offset the liabilities.
\n6. It is further clarified that the information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the department's system with the information furnished in FORM GSTR-1 and discrepancies, if any, shall be dealt with in accordance with the relevant provisions of the WBGST Act, 2017 and rules made thereunder. Detailed instructions regarding reconciliation of information furnished in FORM GSTR-3B with that contained in FORM GSTR-2 and FORM GSTR-3 will be issued in due course of time.<\/p>\n
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\nLiability may be added in the return of subsequent month(s) after payment of Interest.
\nLiability was under reported
\nCompany A has four units in Haryana, while filing their return for the month of July, they inadvertently, missed on details of a last minute order. Since, they had already submitted and confirmed their output supply details, they were not sure of how to proceed. What can they do?
\nThe company may use the “edit return” facility to add such liability in their submitted return and then proceed for filing of their return.
\nCompany A has four units in Haryana, while filing their return for the month of July, they inadvertently, missed on details of a last minute order. Since, they had already submitted and confirmed their output supply details, but were not sure of how to proceed.<\/p>\n
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\nCash Ledger Updated
\nOffset Liability
\nReturn Filed
\nReturn liabilities \/ Input tax credit availed were confirmed and submitted and therefore no change can be done to the liability. No action was taken after this step.
\nCash was added to the electronic cash ledger as per the return liability. No action was taken after this step.
\nAll liabilities were offset by debiting the cash and credit ledger. No action was taken after this step.
\nReturn was filed.
\nUse “Edit” facility to reduce over reported liability.
\nUse “Edit” facility to reduce over reported liability and cash ledger may be partially debited to offset such liability.
\nRemaining balance may either be claimed as refund or used to offset future liabilities.
\nLiability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible.
\nLiability was over reported
\nCompany B had reported an inter-State sale but realized that the same sale was counted twice and hence was<\/p>\n
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\nIn this case, they may reduce this liability in the return of subsequent months or claim refund of the same.
\nCommon Error – III
\nStage 1
\nStage 2
\nStage 3
\nStage 4
\nConfirmed Submission
\nCash Ledger Updated
\nOffset Liability
\nReturn Filed
\nReturn liabilities \/ Input tax credit availed were confirmed and submitted and therefore no change can be done to the liability. No action was taken after this step.
\nCash was added to the electronic cash ledger as per the return liability. No action was taken after this step.
\nAll liabilities were offset by debiting the cash and credit ledger.
\nNo action was taken after this step.
\nReturn was filed.
\nUse “Edit” facility to rectify wrongly reported liability
\nUse “Edit” facility to rectify wrongly reported liability and cash ledger may be debited to offset new liability, where su<\/p>\n
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\nIn this case, the company will have to rectify wrongly reported liability using the edit facility. The company will reduce their Central Tax \/ State tax liability and add integrated tax liability.
\nFurther, they will have to pay integrated tax and update their cash ledger. They may seek for Central Tax \/ State tax cash refund in due course or use the same for offsetting future liabilities.
\nCompany C was registered in the State of Haryana. While entering their outward supplies in FORM GSTR-3B, the company realized that they had inadvertently, shown inter-State supply as intra-State supply and submitted the return. The company paid their wrong liability and filed their return in order to avoid late fee and penalty? What can they do?
\nSince, the return has already been f<\/p>\n
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\nNo Action required in cash ledger
\nInput tax credit which was not reported may be availed while filing, return for subsequent month(s).
\nInput tax credit was under reported
\nCompany D, while filing their FORM GSTR -3B for the month of July, inadvertently, misreported Input tax credit of Rs. They had confirmed and submitted their return. What can they do?
\nThe company may use the "edit" facility to add more Input tax credit to their submitted FORM GSTR-3B. once, this is done, such credit will be reflected in their Electronic Credit ledger and may be utilized to offset liabilities for this month or for subsequent months.
\nNo Action required in cash ledger
\nCompany D, while filing their FORM GSTR -3B for the month of July, inadvertently, misreported Input tax credit of Rs. as ₹ 10,00, 000\/-. They had filed their return and paid Rs. in cash. What can they do?\n<\/p>\n
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\nWhile filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their eligible input tax credit, as ₹ 20,00,000\/- instead of ₹ 10,00,000\/-. What can they do?
\nSince, the company has submitted details of their input tax credit but not used such credit for offsetting their liabilities, they can reduce their input tax credit by using the "edit" facility.
\nWhile filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their eligible input tax credit, as ₹ 20,00,000\/- instead of ₹ 10,00,000\/-. What can they do?
\nSince, the company has submitted details of their input tax credit but not used such credit for offsetting their liabilities, they can reduce their input tax credit by using the "edit" facility. Since, they have deposited ₹ 10,00,000\/- only in their input tax credit ledger they may deposit additional ₹ 10,00,000\/- in the cash ledger by creating cha<\/p>\n
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\nAll liabilities were offset by debiting the cash and credit ledger. No action was taken after this step
\n * “Edit” facility to be used to rectify such liability.
\n * New Input tax credit will be added to the credit ledger.
\n * Input tax credit reduced will be adjusted in the credit ledger without any additional liability
\nAdditional cash, if required, may be deposited in the cash ledger by creating challan in FORM GST PMT-06
\nPay(through cash) \/ Reverse any wrongly reported input tax credit in return of subsequent month(s). For under reported input tax credit, the same may be availed in return of subsequent month(s).
\nInput Tax Credit of the wrong tax was taken
\nWhile filing their FORM GSTR 3B for the months of July, 2017, Company E inadvertently, reported their Central Tax credit of ₹ 20,00,000\/-as Integrated tax. What can they do?
\nUse edit facility to claim correct central tax credit under <\/p>\n
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\nChange in FORM GSTR-1
\nNo Action
\nStage of Return Filing (GSTR – 3B)
\nCommon Error – VII
\nStage 1
\nStage 2
\nStage 3
\nStage 4
\nConfirmed Submission
\nCash Ledger Updated
\nOffset Liability
\nReturn Filed
\nReturn liabilities \/ Input tax credit availed were reported correctly and thereafter confirmed and submitted. Therefore no change is required to be done to the liability. No action was taken after this step.
\nCash was added to the electronic cash ledger as per the return liability. No action was taken after this step
\nAll liabilities were offset by debiting the cash and credit ledger. No action was taken after this step
\nReturn was filed.
\nNo Action
\nAdd cash under the right tax head and seek cash refund of the cash added under the wrong tax head.
\nNo Action
\nCash ledger wrongly updated
\nNo Action
\nWhile filing their FORM GSTR-3B return, Company F while generating payment challan added ₹ 5,00,000\/- under t<\/p>\n
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