Form GST-ITC-1
Communication of acceptance, discrepancy or duplication of input tax credit claim
Bills
Draft GST Return Formats
Form GST-ITC-1 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Communication of acceptance, discrepancy or duplication of input tax credit claim
\n –
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\nDocument 1
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\n\tForm GST ITC-1A
\n\tRecipient's GSTIN –
\n\tName –
\n\tTax Period –
\n\tDate –
\n\tSummary –
\n\tS.No.\tDecsription \t\tIGST\tCGST\tSGST\tTotal
\n\t1\tITC Claimed in current tax period
\n\t2\tMatched ITC claim for current tax period
\n\t3\tMismatched ITC of earlier tax period matched in current tax period
\n\t4\tITC Mismatched – Current Period
\n\t5\tMismatched ITC of earlier tax period- Added as Output tax liability
\n\t6\tOutput Tax added due to Duplicate ITC Claim
\n\tReport No.(i) – ITC Mismatch <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t tax paid by supplier taxpayer = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n it date\tHSN\/SAC\tTaxable value = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n )- Duplicate claim = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rts for E-commerce Operators = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Form GST-ITC-1Communication of acceptance, discrepancy or duplication of input tax credit claimBillsDraft GST Return FormatsForm GST-ITC-1 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]Communication of acceptance, discrepancy or duplication of input tax credit claim – ============= Document 1 C:\\Program Files\\Python310\\lib\\site-packages\\openpyxl\\worksheet\\_reader.py:329: UserWarning: Unknown extension is not supported and will be removed … Continue reading “Communication of acceptance, discrepancy or duplication of input tax credit claim”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1624","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1624","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=1624"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1624\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n\tReport No. (ii)-Duplicate claims
\nSr No.\tSupplier's GSTIN\tSupplier's Name \tInvoice\/debit note No.\tInvoice \/ debit date\tHSN\/SAC\tTaxable value
\n(as per line item)\tDuplicate ITC Claimed\t\tOutput Tax Added
\n\tIGST\t\tCGST\t\tSGST\t\tIGST\tCGST\tSGST
\n\tRate\tAmount\tRate\tAmount\tRate\tAmount\tAmount\tAmount\tAmount
\n1\t2\t3\t4\t5\t6\t7
\n\tSummary –
\n\t1\tOutput tax reduced by Supplier
\n\t2\tCorresponding ITC reduced by receiver
\n\t3\tOutput tax liable to be added
\n\tReport No. (iii) -ITC Mismatch Report due to credit notes
\nAs per Supplier\t\tAs per Receiver \t\tOutput tax liable to be added
\nSr No.\tSupplier's GSTIN\tSupplier's Name \tCredit note No.\tCredit Note Date\tHSN\/SAC\tValue of Credit note\tOutput Tax reduced\t\tCredit Note Date\tHSN\/SAC\tValue\tITC reduced
\n\tIGST\t\tCGST\t\tSGST\t\tIGST\t\tCGST\t\tSGST\t\tIGST\tCGST\tSGST
\n\tRate\tAmount\tRate\tAmount\tRate\tAmount\t\tRate\tAmount\tRate\tAmount\tRate\tAmount
\n1\t2\t3\t4\t5\t6\t7\t8\t9\t10\t11\t12\t13\t14\t15\t16\t17\t18\t19\t20\t21\t22\t23\t24\t25
\n\t1. Month wise<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(as per line item)\tInput Tax
\n(as per in GSTR 2\/6)
\n\tIGST\t\tCGST\t\tSGST\t\tIGST\t\tCGST\t\tSGST\t\tIGST\tCGST\tSGST
\n\tRate\tAmount\tRate\tAmount\tRate\tAmount\t\tRate\tAmount\tRate\tAmount\tRate\tAmount
\n1\t2\t3\t4\t5\t6\t7\t8\t9\t10\t11\t12\t13\t14\t15\t16\t17\t18\t19\t20\t21\t22\t23\t24\t25
\n\tNote –
\n\t1. Additional invoices added by recipient will remain under mismatch category till these are accepted by pairing supplier.
\n\t2. All invoices will remain under mismatch pertaining to those suppliers who have not filed the valid returns till date.
\n\t#. Difference between ITC claimed by receiver taxpayer and output tax paid by supplier taxpayer
\nPart C – Supplier has issued credit note but recipient is yet to reduce ITC
\n\tSummary –
\n\t1\tOutput tax reduced by Supplier in current tax period
\n\t2\tCorresponding ITC reduced by receiver in current tax period
\n\t3\tMismatched reduction in output tax of earlier tax period matched in current tax period
\n\t4\tReduction in output tax not matche<\/p>\n
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\nSr No.\tSupplier's GSTIN\tSupplier's Name \tCredit note No.\tCredit Note date\tHSN\/SAC\tTaxable value
\n(as per line item)\tDuplicate reduction in output liability\t\tOutput Tax
\n(as per in GSTR 1\/5)
\n\tIGST\t\tCGST\t\tSGST\t\tIGST\tCGST\tSGST
\n\tRate\tAmount\tRate\tAmount\tRate\tAmount\tAmount\tAmount\tAmount
\n1\t2\t3\t4\t5\t6\t7
\n\tIGST\tCGST\tSGST\tTotal
\n\t1\tOutput tax liable to be imposed on Supplier due to mismatch with e-commerce operators in Current period
\n\t2\tOutput tax added due to mismatch in earlier period
\n\t3\tMismatched Output tax liability of earlier period- Matched in current period
\n\tReport No. (iv)(a) – Mismatch report- Outward supplies made through e-commerce operator (For Supplies to Registered Dealers)
\nAs per E-commerce Company\t\tAs per Supplier \t\tOutput tax liable to be imposed on Supplier
\nSr No.\tE-commerce GSTIN\tInvoice No.\tInvoice Date.\tPlace of Supply (State Code)\tHSN\/SAC\tTaxable value
\n\tSupplies Declared
\n(as per in GSTR 9)\t\tInvoice No.\tInvoice Date.\tPlac<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\tE-commerce Operator's GSTIN –
\n\tName –
\n\tTax Period –
\n\tTaxable Value
\n\tMismatched supplies Current period
\n\tMismatched supplies earlier period- matched
\n\tReport No. (i) – Mismatch report- Outward supplies made through e-commerce operator (For Supplies to Registered Dealers)
\nAs per E-commerce Company\t\tAs per Supplier \t\tOutput tax liable to be imposed on Supplier
\nSr No.\tSupplier GSTIN\tInvoice No.\tInvoice Date.\tPlace of Supply (State Code)\tHSN\/SAC\tTaxable value
\n\tSupplies Declared
\n(as per in GSTR 9)\t\tInvoice No.\tInvoice Date.\tPlace of Supply (State Code)\tHSN\/SAC\tTaxable value
\n\tSupplies Declared
\n(as per in GSTR 1\/5)
\n\tIGST\t\tCGST\t\tSGST\t\t \t\tIGST\t\tCGST\t\tSGST\t\tIGST\tCGST\tSGST
\n\tRate\tAmount\tRate\tAmount\tRate\tAmount\t\tRate\tAmount\tRate\tAmount\tRate\tAmount
\n1\t2\t3\t4\t5\t6\t7\t8\t9\t10\t11\t12\t13\t14\t15\t16\t17\t18\t19\t20\t21\t22\t23\t24\t25\t26\t27
\n\tReport No. (ii) – Mismatch report- Outward supplies made through e-commerce company (For Supplies to Other tha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n