Filling of Returns under GST
12\/2017-18 Dated:- 2-1-2018 Karnataka SGST
GST – States
=============
\nDocument 1
\nGovernment of Karnataka
\n(Department of Commercial Taxes)
\nOffice of the Commissioner of Commercial Taxes
\n(Karnataka) Vanijya Terige Karyalaya,
\nKalidasa Marga, Gandhinagar,
\nBengaluru-560009, Dated: 02-01-2018.
\nNo. KSA\/GST\/CR-108\/2017-18
\nCOMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. 12\/2017-18
\nSubject: Filing of Returns under GST- regarding
\nThe GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has
\ntaken certain decisions in regard to filing of returns by taxpayers. Subsequently, various
\nrepresentations have been received seeking clarifications on various aspects of return filing
\nsuch as return filing dates, applicability and quantum of late fee, amendment of errors in
\nsubmitting \/ filing of FORM GSTR-3B and other related queries. In order to consolidate the
\ninformation in various notifications and circulars regarding return filing and <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 15th November = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n case of new registrants). Based on this self-assessed turnover, the registered = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n regard, Circular No. 7\/7\/2017-GST dated 1st September 2017 was issued = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n month(s). In cases where such adjustment is not feasible, refund may be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ash, if required (i.e. where = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the month\/quarter, then such liability may be declared in the subsequent = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n filed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in the State of Haryana. While entering = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n therefore = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ction was taken after = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ineligible = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ated tax credit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Filling of Returns under GST12\/2017-18 Dated:- 2-1-2018 Karnataka SGSTGST – States============= Document 1 Government of Karnataka (Department of Commercial Taxes) Office of the Commissioner of Commercial Taxes (Karnataka) Vanijya Terige Karyalaya, Kalidasa Marga, Gandhinagar, Bengaluru-560009, Dated: 02-01-2018. No. KSA\/GST\/CR-108\/2017-18 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. 12\/2017-18 Subject: Filing of Returns under GST- regarding The GST … Continue reading “Filling 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-9969","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9969","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=9969"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9969\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n2017. Further, Notification (23\/2017) No. FD 47 CSL 2017 and Notification (1-AH\/2017)
\nNo. KGST.CR.01\/17-18 both dated 29th December 2017 (superseding Notification No.
\n(19\/2017) – No. FD 47 CSL 2017 and (1-X\/2017) – No. KGST.CR.01\/17-18 both dated 15th
\nNovember 2017) have been issued to notify the due dates for filing of outward supply
\nstatement in FORM GSTR-1 for various months \/ quarters (as depicted in the calendar
\nabove) by registered persons having aggregate turnover in the previous financial year or
\ncurrent financial year of upto 1.5 Crores rupees and above 1.5 Crores rupees respectively.
\nSince, the option of quarterly filing was not available earlier, many taxpayers have already
\nfiled their FORM GSTR-1 for the month of July. Such taxpayers shall not file these details
\nagain and shall only file details for the month of August and September, 2017. For those, who
\nhave not filed their FORM GSTR-1 for the month of July, they shall also file their FORM
\nGSTR-1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperson with turnover up to Rs. 1.5 Crore will be required to file FORM GSTR-1 on quarterly
\nbasis instead of on monthly basis. It is also clarified that the registered person may opt to file
\nFORM GSTR-1 on monthly basis if he so wishes even though his aggregate turnover is up
\nto Rs. 1.5 Crore. Once he falls in this bracket or if he chooses to file return on monthly basis,
\nthe registered person will not have the option to change the return filing periodicity for the
\nentire financial year. In cases, where the registered person wrongly reports his aggregate
\nturnover and opts to file FORM GSTR-1 on quarterly basis, he may be liable for punitive
\naction under the KGST Act, 2017.
\n2.
\n2.1
\nApplicability and quantum of late fee:
\nThe late fee for the months of July, August and September for late filing of FORM
\nGSTR-3B has already been waived off vide Notification (23-A\/2017) No. FD48 CSL 2017
\ndated 6th Sept<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nby the Central Government which clarified that errors committed while filing FORM GSTR
\n– 3B may be rectified while filing FORM GSTR-1 and FORM GSTR-2 of the same month.
\nFurther, in the said circular, it was clarified that the system will automatically reconcile the
\ndata submitted in FORM GSTR-3B with FORM GSTR-1 and FORM GSTR-2, and the
\nvariations if any will either be offset against output tax liability or added to the output tax
\nliability of the subsequent months of the registered person.
\nPage 2 of 10
\n3.2 Since, the GST Council has decided that the time period of filing of FORM GSTR-2
\nand FORM GSTR -3 for the month of July 2017 to March 2018 would be worked out by a
\nCommittee of officers, the system based reconciliation prescribed under the Central
\nGovernment Circular No. 7\/7\/2017-GST dated 1st September 2017 can only be
\noperationalized after the relevant notification is issued. The said circular is the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nclaimed. Where adjustments have been made in FORM GSTR-3B of multiple months,
\ncorresponding adjustments in FORM GSTR-1 should also preferably be made in the
\ncorresponding months.
\n5. Where the taxpayer has committed an error in submitting (before offsetting and filing)
\nthe information in FORM GSTR-3B, a provision for editing the same has been provided.
\nThe facility to edit the information can be used only before offsetting the liability and editing
\nwill not be permitted after offsetting the liability. Hence, every care should be taken to ensure
\nthe accuracy of the figures before proceeding to offset the liabilities.
\n6.
\nIt is further clarified that the information furnished by the registered person in the
\nreturn in FORM GSTR-3B would be reconciled by the department's system with the
\ninformation furnished in FORM GSTR-1 and discrepancies, if any, shall be dealt with in
\naccordance with the relevant provis<\/p>\n
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\nsufficient balances are not available in the
\ncredit or cash ledgers) may be deposited in the
\ncash ledger by creating challan in FORM
\nGST PMT-06.
\nCompany A has four units in Haryana,
\nwhile filing their return for the month of
\nJuly, they inadvertently, missed on
\ndetails of a last minute order. Since, they
\nhad already submitted and confirmed
\ntheir output supply details, they were not
\nsure of how to proceed. What can they
\ndo?
\nThe company may use the 'edit return'
\nfacility to add such liability in their
\nsubmitted return and then proceed for
\nfiling of their return.
\nCompany A has four units in Haryana, while
\nfiling their return for the month of July, they
\ninadvertently, missed on details of a last
\nminute order. Since, they had already
\nsubmitted and confirmed their output supply
\ndetails, but were not sure of how to proceed.
\nThey added cash in the cash to the extent of
\ntheir under reported liability. What can they
\ndo?
\nThe company may use th<\/p>\n
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\nmonth's\/quarter's FORM GSTR-1 in which payment was made.
\nStage 1
\nConfirmed Submission
\nReturn liabilities \/ Input tax credit
\navailed were confirmed and submitted
\nand therefore no change can be done to
\nthe liability. No action was taken after
\nthis step.
\nStage of Return Filing (GSTR – 3B)
\nStage 2
\nCash Ledger Updated
\nCash was added to the electronic cash ledger
\nas per the return liability. No action was taken
\nafter this step.
\nUse “Edit” facility to reduce over Use “Edit” facility to reduce over reported
\nreported liability.
\nCompany B had reported an inter-State
\nsale but realized that the same sale was
\ncounted twice and hence was not to be
\nreported. But the return form was
\nalready submitted and no change could
\nbe done to the liabilities. What can
\ncompany B do?
\nIn this case, Company B has the option
\nto use the “edit” facility to reduce such
\nliability and proceed to file their return.
\nliabili<\/p>\n
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\nLiability may be adjusted in return of
\nsubsequent month(s) or refund may be
\nclaimed where adjustment is not feasible.
\nCompany B had reported an inter-State sale
\nbut realized that the same sale was counted
\ntwice and hence was not to be reported or
\ntaxed. But the return form was already filed
\nand no change could be done to reduce the
\nliabilities. What can company B do?
\nIn this case, they may reduce this liability in
\nthe return of subsequent months or claim
\nrefund of the same.
\nChange in
\nFORM
\nGSTR-1
\nWhere the liability was over reported in the month's quarter's FORM GSTR-1 also, then such liability may be amended
\nthrough amendments under Table 9 of FORM GSTR-1
\nCommon
\nError – III
\nLiability
\nwas wrongly
\nreported
\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 action
\nwas taken after this step.
\nStage of Return Filing (GSTR – 3B)
\nStage 2
\nCash Le<\/p>\n
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\ntheir outward supplies in FORM GSTR-3B, the company realized
\nthat they had inadvertently, shown inter-State supply as intra-
\nState supply and submitted the return. Further, they also had
\nupdated their Central Tax and State tax cash ledgers. What can
\nthey do?
\nIn this case, the company will have to rectify wrongly reported
\nliability using the edit facility. The company will reduce their
\nCentral Tax \/ State tax liability and add integrated tax liability.
\nFurther, they will have to pay integrated tax and update their cash
\nledger. They may seek for Central Tax \/ State tax cash refund in
\ndue course or use the same for offsetting future liabilities.
\nStage 3
\nOffset Liability
\nAll liabilities were
\noffset by debiting the
\ncash and credit ledger.
\nNo action was taken
\nafter this step.
\nStage 4
\nReturn Filed
\nReturn was filed.
\nUnreported liability may be added in the next
\nmonth's return with interest, if applicable.
\nAlso, adjustment may be m<\/p>\n
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\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 the electronic cash ledger as per
\nthe return liability. No action was taken after this
\nstep.
\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.
\nInput tax
\ncredit was
\nunder
\nreported
\nChange in
\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
\nthis month or subsequent month's liability.
\nCompany D, while filing their FORM GSTR-
\n3B for the month of July, inadvertently,
\nmisreported Input tax credit of Rs.
\n1,00,00,000\/- as Rs. 10,00,000\/-. They had
\nconfirmed and submitted their return. What
\ncan they do?
\nThe company may use the “edit” facility to
\nadd more Input tax credit to their submitted
\nFO<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthis step.
\nStage of Return Filing (GSTR – 3B)
\nStage 2
\nCash Ledger Updated
\nCash was added to the electronic cash ledger
\nas per the return liability. No action was taken
\nafter this step.
\nUse “Edit” facility to rectify the over Additional cash, if required, may be deposited
\nreported input tax credit
\nin the cash ledger by creating challan in
\nFORM GST PMT-06
\nWhile filing their FORM GSTR 3B for
\nthe months of July, 2017, Company E
\ninadvertently, reported their eligible
\ninput tax credit, as Rs. 20,00,000\/-
\ninstead of Rs. 10,00,000\/-. What can they
\ndo?
\nSince, the company has submitted details
\nof their input tax credit but not used such
\ncredit for offsetting their liabilities, they
\ncan reduce their input tax credit by using
\nthe “edit” facility.
\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\/-. What can they do?
\nSince, the <\/p>\n
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\ncredit to offset such liabilities, the company
\nwill have to pay (through cash) \/ Reverse
\nsuch over reported utilized input tax credit
\nwith interest.
\nGSTR-1
\nPage 8 of 10
\nCommon
\nError – VI
\nInput Tax
\nCredit of
\nthe wrong
\ntax was
\ntaken
\nStage 1
\nConfirmed Submission
\nReturn liabilities \/ Input tax credit
\navailed were confirmed and submitted
\nand therefore no change can be done to
\nthe liability. No action was taken after
\nthis step
\nStage of Return Filing (GSTR-3B)
\nStage 2
\nCash Ledger Updated
\nCash was added to the electronic cash
\nledger as per the return liability. No action
\nwas taken after this step.
\n“Edit” facility to be used to rectify Additional cash, if required, may be
\nsuch liability.
\ndeposited in the cash ledger by creating
\nNew Input tax credit will be added to challan in FORM GST PMT-06
\nthe credit ledger.
\n\u2022 Input tax credit reduced will be
\nadjusted in the credit ledger without
\nany additional liability
\nWhile filing their FORM GSTR 3B for\n<\/p>\n
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\nWhat
\nthey
\ndo?
\nSince, the company has filed the returns and
\nthere is an unutilized Integrated tax credit of
\nRs. 20,00,000\/- which was inadmissible to
\nthem, they will have to pay \/ reverse such
\ncredit in the return of subsequent month(s).
\nFurther, Central Tax credit of Rs. 20,00,000\/-
\ncan be availed in return of subsequent
\nmonth(s).
\nUse edit facility to claim correct central They can use “edit” facility to correct
\ntax credit under the right head.
\ncentral tax credit under the right head. For
\noffsetting any integrated tax liability,
\nadditional cash may be deposited in the
\ncash ledger by creating challan in FORM
\nGST PMT-06.
\nPage 9 of 10
\nChange in
\nFORM
\nGSTR-1
\nNo Action
\nCommon
\nError – VII
\nCash
\nledger
\nwrongly
\nupdated
\nStage 1
\nConfirmed Submission
\nReturn liabilities \/ Input tax credit
\navailed were reported correctly and
\nthereafter confirmed and submitted.
\nTherefore no change is required to be
\ndone to the liability. No action was taken
\nafter t<\/p>\n
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