Filing of Returns under GST.
03\/2018-GST Dated:- 16-1-2018 Chhattisgarh SGST
GST – States
Circular No. 03\/2018-GST
\nCommissioner of State Tax
\nChhattisgarh, Raipur
\n385 Raipur, Date: 16.01.2018
\nTo,
\nAdditional Commissioners\/ Joint Commissioners\/
\nDeputy Commissioners\/ Assistant Commissioners\/
\nState Tax Officers
\nState Tax, Chhattisgarh (All)
\n………………………………………….
\nSubject: Filing of Returns under GST- regarding
\nThe GST Council, in its 23rd meeting held at Guwahati on 10th November 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<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ove) by registered persons having aggregate turnover in the previous financial year or current financial year of uptol.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, 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 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 Chhattisgarh Goods and Services Act, 2017. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ity or added to the output tax liability of the subsequent months of the registered person. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ot 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n te order. Since, they had already submitted and confirmed their output supply details, they were not sure of how to proceed. What can they do? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tep. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ailed were confirmed and submitted and therefore no change can be done to the liability. No action was taken after this step. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n grated 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n What can they do? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ited in the cash ledger by creating challan in FORM GST PMT-06 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Filing of Returns under GST.03\/2018-GST Dated:- 16-1-2018 Chhattisgarh SGSTGST – StatesCircular No. 03\/2018-GST Commissioner of State Tax Chhattisgarh, Raipur 385 Raipur, Date: 16.01.2018 To, Additional Commissioners\/ Joint Commissioners\/ Deputy Commissioners\/ Assistant Commissioners\/ State Tax Officers State Tax, Chhattisgarh (All) …………………………………………. Subject: Filing of Returns under GST- regarding The GST Council, in its 23rd meeting held … 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-15337","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15337","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=15337"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15337\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n1.3 It has been further decided that the time period of filing of FORM GSTR-2 and FORM GSTR-3 for the months of July 2017 to March 2018 would be worked out by a Committee of officers and communicated later.
\n1.4 Registered persons opting for Composition scheme are required to file their returns quarterly in FORM GSTR-4<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2. Applicability and quantum of late fee:
\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. 28\/2017-State Tax dated 6th September 2017 and 50\/2017-State Tax dated 26th October 2017.
\n2.2 It has been decided that for subsequent months, i.e. October 2017 onwards, the amount of late fee payable, by a taxpayer whose tax liability for that month was 'NIL', will be ₹ 20\/- per day (Rs. 10\/- per day each under CGST & SGST Acts) instead of ₹ 200\/- per day (Rs. 100\/- per day each under CGST & SGST Acts). For other taxpayers, whose tax liability for that m<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 Circular No. 7\/7\/2017-GST dated 1st September 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 person needs to decide at which stage of filing of FORM GSTR-3B he is currently at and also the error committed by him. The corresponding column in the table provides the steps to be followed by him to rectify such error.
\n4. It is clarified that as return in FORM GSTR-3B do not contain provisions for reporting of d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 CGGST Act, 2017 and rules made there under. 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.
\n7. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of this office.
\n(Sangeetha P.)
\nCommissioner of State Tax
\nChhattisgarh, Raipur
\nStage of Return Filing (GSTR – 3B)
\nCommon Error- I
\nStage 1
\nStage 2
\nStage 3
\nStage 4
\nConfirmed Submission
\nCash Le<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.
\nThey added cash in the cash to the extent of their under reported liability. What can they do?
\nThe company may use the “edit return” facility to add such liability in their submitted return.
\nFurther, the company may generate a fresh challan under FORM GST PMT-06 to additional cash or utilize their credit and furnish their return.
\nCompany A has four units in Haryana, while filing their return for the month of July, they inadvertently, missed on d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 not to be reported. But the return form was already submitted and no change could be done to the liabilities. What can company B do?
\nIn this case, Company B has the option to use the "edit" facility to reduce such liability and proceed to file their return.
\nCompany B had reported an inter-State sale but realized that the same sale was counted twice and hence was not to be reported or taxed. But the return form was already submitted and n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 sufficient balances are not available in the credit ledger. Remaining balance, if any may be either claimed as refund or used to offset future liabilities.
\nUnreported liability may be added in the next month's return with interest, if applicable. Also, adjustment may be made in return of subsequent month(s) or refund may be claimed where adjustment is not feasible.
\nLiability was wrongly reported
\nCompany C is registered in the State of Haryana. While<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 filed, then the company will have to report the inter-State supply in their next month's liability and adjust their wrongly paid intra-State liability in the subsequent months returns or claim refund of the same.
\nChange in FORM GSTR-1
\nSuch taxpayers will have to file for amendments by filling Table 9 of the subsequent month's \/ quarter's FORM GSTR-1.
\nStage of Return Filing (GSTR – 3B)
\nCommon Error – IV
\nStage 1
\nStage 2
\nStage 3
\nStage 4
\nConfirme<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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?
\nSince, the return has already been filed, Company D may add such Input tax credit in their return for subsequent month(s).
\nChange in FORM GSTR-1
\nNo Action
\nCommon Error – V
\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.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 challan in FORM GST PMT-06.
\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\/-. Company E also utilized their additional input tax credit and filed their returns. What can they do?
\nSince, the company had utilized ineligible credit to offset such liabilities, the company will have to pay (through cash) \/ Reverse such over <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 the right head.
\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.
\nWhat can they do?
\nThey can use “edit” facility to correct central tax credit under the right head. For offsetting any integrated tax liability, additional cash may be deposited in the cash ledger by creating challan in FORM GST PMT-06.
\nWhile filing their FORM GSTR 3B for<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n