GST Return Filing– An Introduction

The businesses registered under GST have to file returns monthly, quarterly and annually based on the category of business through the Government of India's GST portal. They have to provide the details of the sales and purchases of goods and services along with the tax collected and paid.Implementation of a comprehensive Income Tax system like GST in India will ensure that taxpayer services such as registration, returns, and compliance are transparent and straightforward. Individual taxpayers will be using 4 forms for filing their GST returns such as the return for supplies, return for purchases, monthly returns, and annual return. Small taxpayers who have opted for a composition scheme will have to file quarterly returns. All filing of returns will be done online.All registered businesses have to file monthly or quarterly and an annual GST return based on the type of business. All these GSTR filings are done online on the GST portal.

What is GST Return?

GST return is an official document that furnishes all the purchases, sales, tax paid on purchases, and tax collected on sales-related details. The GST returns is required to be filed, following which the taxpayer has to pay off the tax liability.A GST return is a document containing details of all income/sales and/or expense/purchase which a taxpayer (every GSTIN) is required to file with the tax administrative authorities. This is used by tax authorities to calculate net tax liability.
Under GST, a registered dealer has to file GST returns that broadly include:

Purchases
Sales
Output GST (On sales)
Input tax credit (GST paid on purchases)

GST returns are different forms that a taxpayer has to file for every GSTIN to which he is registered. There are around 22 types of GST forms available. From these 22 GST forms, there are 11 that are active, 8 view-only and 3 suspended. So the number and type of GST you have to file is based on the type of taxpayer you have registered.There are 7 types of taxpayers. These are:

GST Returns are filed quarterly, monthly, or annually. In the GST regime, any regular business having more than 5 crore as annual aggregate turnovers has to file two monthly returns and one annual return. This amounts to 26 returns in a year.The number of GSTR filings varies for quarterly GSTR-1 filers under QRMP scheme. The number of GSTR filings online for them is 9 in a year, including the GSTR-3B and annual return.There are separate returns required to be filed by special cases such as composition dealers whose

Who should file GST Returns?

All business owners and dealers who have registered under the GST system must file GST returns according to the nature of their business or transactions.

Regular Businesses.
Businesses registered under the Composition Scheme.
Other types of business owners and dealers.
Amendments.
Auto-drafted Returns.
Tax Notice.

So ideally, who should file GST? Every business that has an annual turnover of 40 lakhs and 20 lakhs in Hilly and North-Eastern States will have to register under GST and file the returns accordingly.Here is a summary of who should file an annual return under GST.

All GST Return Forms

S No.	Form No.	Form to be used for
1.	Form GSTR-1	Details of outwards supplies of goods or services (monthly or quarterly) Every registered person should file this form
2.	Form GSTR-2A	Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient. Auto fill form that is view-only
	GSTR 2B	View only form
3.	Form GSTR-3	Details of sales and purchases (monthly or quarterly)
4.	Form GSTR-3A	Notice to return defaulter u/s 46
	GSTR 3B	Needs to be filled by the normal taxpayer
5.	Form GSTR-4	Annual return for registered persons opting composition levy. Needs to be filled by a composition dealer who has opted for a composition scheme
6.	Form GSTR-4A	Auto drafted details for registered persons opting composition levy
7.	Form GSTR-5	Return for Non-Resident Taxable Persons. Needs to be paid by those non-resident foreigners who have businesses in India
8.	Form GSTR-5A	Details of supplies of Online Information and Database Access or Retrieval (OIDAR) services by a person located outside India made to non-taxable persons in India. Non-resident OIDAR service providers
9.	Form GSTR-6	Return for input service distributors. Needs to be filed by an Input Service Distributor (ISD)
10.	Form GSTR-6A	Details of supplies auto drafted from GSTR-1 or GSTR-5 to ISD.
11.	Form GSTR-7	Return for Tax Deduction at Source. Filed by those persons who need to deduct TDS under GST
12.	Form GSTR-7A	Tax Deduction at Source Certificate
13.	Form GSTR-8	Statement for Tax Collection at Source. Filed by e-commerce operators
14.	Form GSTR-9	Annual return by Taxpayers registered under GST
15.	Form GSTR-9A	Annual return by Compounding taxable persons registered under section 10
16.	Form GSTR-9B	Annual Return by E-Commerce operator
17.	Form GSTR-9C	Reconciliation Statement by Taxpayers registered under GST
18.	Form GSTR-10	Final return Paid by those persons whose GST registration was cancelled or surrendered
19.	Form GSTR-11	Inward supplies statement for persons having Unique Identification Number (UIN) For refund claims by foreign diplomatic missions and embassies

Different Types of GST Returns at a glance

Here is a look at the different types of GST returns.

S No.	Types of GSTR	Purpose
1.	GSTR-1	GSTR-1 has to be filed against all goods and services rendered by a company. This includes all the invoices raised as well as credit-debit notes against sales for a tax period.
2.	GSTR-2A	GSTR 2A is a view-only GST return for buying goods and services. It contains the details of all purchases made by the recipient in any month. All kinds of inward supplies to the recipient can be viewed as purchases made from other GST registered suppliers.
3.	GSTR-2B	This is also a static, view-only GST return. It is important for buyers of goods and services. GSTR-2B is available every month from August 2020 and contains ITC data of any period when it is checked back.
4.	GSTR-3B	GSTR 3B is a monthly self-declaration. It furnishes the summarized details of: All outward supplies made Input tax credit claimed Tax liability Taxes paid
5.	GSTR-4	GSTR-4 is an annual return to be filed by composition taxable persons. It is to be filed by April 30^th following the relevant financial year. This return replaced GSTR-9A.
6.	GSTR-5	GSTR-5 is for those non-resident foreign taxpayers who carry out transactions in India. They contain details of the following: Outward supplies made Inward supplies received Credit-debit notes Tax liability Taxes paid
7.	GSTR-5A	GSTR-5A summarizes all the outward taxable supplies and tax payable by OIDAR, which stands for the Online Information and Database Access or Retrieval Services provider. You have to file this return by the 20^th of every month.
8.	GSTR-6	GSTR-6 must be filed by an Input Service Distributor (ISD) every month. Its composition details are: Input tax credit distributed and received by ISD All the details of all documents related to the input tax credit The due date of the GSTR-6 is the 13^th of every month.
9.	GSTR-7	GSTR-7 is to be filed by the persons who are required to deduct the TDS under GST. TDS stands for “Tax deducted at source.” Here’s what the GSTR-7 entails: Details of TDS deducted TDS liability payable and paid TDS refund if any The due date of the GSTR-7 is the 10^th of every month.
10.	GSTR-8	This form is required to be filed by the e-commerce operators registered under GST. They are usually required to collect tax at the source. All the details of supplies made through the e-commerce platform and the TCS on the same are recorded. It is to be filed by the 10^th of every month.
11.	GSTR-9	This is an annual return to be filed by taxpayers who are registered under GST. It is due by December 31^st for the year following the specific financial year. It consists of the following: Details of outward supplies made Inward supplies received Summary of supplies received under HSN code Details of tax payable and paid
12.	GSTR-9C	It is a statement filed by all the taxpayers registered under GST whose turnover exceeds 2 crores in a financial year. This is a unique form in that it has to be certified by a Chartered Accountant or a Cost Management Accountant after a GST audit and looking over the GST-9.It is to be filed by December 31^st of the year that follows the relevant financial year. However, as per the Union Budget 2021, the mandate for the GST audit by CAs and CMAs has been removed.
13.	GSTR-10	The GSTR-10 form is to be filled by a person whose registration was surrendered or cancelled. It is also called a final return which needs to be filed within three months of the cancellation order or the date of cancellation, whichever comes first.
14.	GSTR-11	GSTR-11 is for foreign diplomatic missions and embassies that do not pay tax in India but require a refund of taxes. It is filed by those persons who have been issued a Unique Identity Number (UIN) to get a refund for the goods and services incurred by them in India. These returns have details of the inward supplies received and refunds claimed.These were the different types of GST returns and who should file them.

How to File GST Returns with GSTN?

GST returns can be filed with the software provided by the Goods and Services Tax Network (GSTN), which will auto-populate the forms. The Goods and Service Tax Network (GSTN) stores information about all GST registered sellers and buyers to ensure a streamlined and simple process. The data is then combined and maintained for future reference. Business entities can simply download the excel workbook that is available on the common GST portal free of charge. The template can be used to collate all the necessary information offline smoothly. Once done, the file must be uploaded to the GST portal.

(1). GST return online filing process

The GST return online filing process can be completed in the following steps.

Step 1: Use the GST portal that is www.gst.gov.in.
Step 2: Based on your state code and PAN number, a 15 digit number will be issued.
Step 3: Each invoice that you have needs to be uploaded. Against each invoice, a reference number will be issued.
Step 4: After this, the next step is to file the outward returns, inward returns, and cumulative monthly returns. All errors can be rectified.
Step 5: File the outward supply returns of GSTR-1 using the information section at the GST Common Portal on or before the 10^th of the month.
Step 6: The outward supplies furnished by the supplier will be gotten from the GSTR-2A.
Step 7: After this, the recipient has to verify the details of the outward supplies and file details of credit or debit notes.

Step 8: Next, supply details of the inward supplies of goods and services in the GSTR-2 form.
Step 9: Supplier can accept or reject the details provided by the inward supplies made apparent in the GSTR-1A.

(2).Offline process

To file your GST returns in the offline mode, you need to visit and download the following offline tool, Website Link. Once you have downloaded this tool, you can easily fill in the GSTR-1 and GSTR-2 forms. All you have to do is follow the steps in the link provided above.

How to download GST returns form?

Here’s how to download GST returns from the government portal.Follow these steps one after the other.

Step 1: Login to the GST portal.
Step 2: From there, go to the Service→ Returns→ Returns Dashboard.
Step 3: Choose the month and year from the drop-down.
Step 4: Hit PREPARE OFFLINE.
Step 5: Navigate to “Download” and click on “GENERATE FILE.
Step 6: Click on the “Click Here” link and download the link. You should get a ZIP file.
Step 7: Open this file using the GST offline tool by clicking on “Open” under the Open Downloaded Return file from the GST portal.

How to Check Status of GST Returns?

To check GST return status online, just follow these steps.

Open the portal https://www.gst.gov.in/.
Enter the details on the login page.
Choose and click Service > Returns > Track Returns Status.
From the drop-down, select “Status of Return.
Click the Search button.
The status may show up as ‘TO BE FILED / SUBMITTED BUT NOT FILLED / FILED- VALID / FILED-INVALID’.

This is how to track GST return filing. GST returns filing used to be a tedious and laborious job. It has now become simplified by the process of online filling of the various forms. Once you have an idea of the various GST returns forms you have to fill, the process can become significantly simplified.

Revision of Returns:

The mechanism of filing revised returns for any correction of errors/ omissions has been done away with. The rectification of errors/ omissions is allowed in the subsequent returns. However, no rectification is allowed after furnishing the return for the month of September following the end of the financial year to which, such details pertain, or furnishing of the relevant annual return, whichever is earlier.

What is the penalty for the late filing of GST returns?

If you have failed to pay the GST returns, there is an interest and late fee to be paid. The interest is at 18% per annum to be calculated on the amount of outstanding tax. And under the CGST and SGST, there is a late fee of 100 to be paid each day, so the total comes to 200 per day.

Penal Provisions Relating to Returns:

Any registered person, who fails to furnish form GSTR-1, GSTR-2, GSTR-3 or Final Return within the due dates, shall be liable to pay a late fee of 100 per day, subject to a maximum of 5,000.ITC Matching and Auto-Reversal:

It is a mechanism to prevent revenue leakage.
The process of ITC Matching begins after the due date for filing of the return (20th of every month). This is carried out by GSTN.

The details of every inward supply furnished by the taxable person (i.e. the “recipient” of goods and/or services) in form GSTR-2 shall be matched with the corresponding details of outward supply furnished by the corresponding taxable person (i.e. the “supplier” of goods and/or services) in his valid return. A return may be considered to be a valid return only when the appropriate GST has been paid in full by the taxable person, as shown in such return for a given tax period.
In case the details match, then the ITC claimed by the recipient in his valid returns shall be considered as finally accepted and such acceptance shall be communicated to the recipient. Failure to file valid return by the supplier may lead to denial of ITC in the hands of the recipient.
In case the ITC claimed by the recipient is in excess of the tax declared by the supplier or where the details of outward supply are not declared by the supplier in his valid returns, the discrepancy shall be communicated to both the supplier and the recipient. Similarly, in case, there is duplication of claim of ITC, the same shall be communicated to the recipient.
The recipient will be asked to rectify the discrepancy of excess claim of ITC and in case the supplier has not rectified the discrepancy communicated in his valid returns for the month in which, the discrepancy is communicated, then such excess ITC as claimed by the recipient shall be added to the output tax liability of the recipient in the succeeding month.
Similarly, duplication of ITC claimed by the recipient shall be added to the output tax liability of the recipient in the month in which, such duplication is communicated.
The recipient shall be liable to pay interest on the excess or duplicate ITC added back to the output tax liability of the recipient from the date of availing of ITC till the corresponding additions are made in their returns.
Re-claim of ITC refers to taking back the ITC reversed in the Electronic Credit Ledger of the recipient by way of reducing the output tax liability. Such re-claim can be made by the recipient only in case the supplier declares the details of the Invoice and/or Debit Notes in his valid return within the prescribed timeframe. In such case, the interest paid by the recipient shall be refunded to him by way of crediting the amount to his Electronic Cash Ledger.

Types of GST returns and their purposes

Regular Businesses

GST Returns	Purpose
GSTR1	Tax return for outward supplies made (contains the details of interstate as well as intrastate B2B and B2C sales including purchases under reverse charge and inter-state stock transfers made during the tax period). If Form GSTR-1 is filed late (post the due date), the late fee will be auto-populated and collected in the next open return in Form GSTR-3B. From January 1, 2022, taxpayers will not be permitted to file Form GSTR-1 if they have not filed Form GSTR-3B in the preceding month.GSTR-1 form has to be filed by a registered taxable supplier with details of the outward supplies of goods and services. This form is filled by the supplier. The buyer has to confirm the auto-populated buy information on the form and make modifications if required. The form will contain the following details: Business name, period for which the return is filed, Goods and Services Taxpayer Identification Number (GSTIN). Invoices issued in the previous month and the corresponding taxes collected. Advances received against a supply order that has to be delivered in the future. Revision in outward sales invoices from the previous tax periods. GSTR-1 has to be filed by 10^th of the following month.
GSTR2	Monthly return for inward supplies received (contains tax payer info, period of return and final invoice-level purchase information related to the tax period, listed separately for goods and services).GSTR-2 form has to be filed by a registered taxable recipient with details of the inward supplies of goods and services. The form will contain the following details: Business name, a period for which the return is filed, Goods and Services Tax Identification Number (GSTIN). Invoices issued in the previous month and the corresponding taxes collected. Advances received against a supply order that has to be delivered in the future. Revision in outward sales invoices from the previous tax periods. GSTR-2 has to be filed by 15^th of the following month. (Suspended from September 2017 onwards)
GSTR2B	GSTR 2B is an auto-drafted document that will act as an Input Tax Credit (ITC) statement for taxpayers. The GST Council states that GSTR 2B will help in cutting down the time taken to file returns, minimize errors, ease reconciliation and simplify compliance.
GSTR3	Consolidated monthly tax return (contains The taxpayer’s basic information (name, GSTIN, etc), period to which the return pertains, turnover details, final aggregate-level inward and outward supply details, tax liability under CGST, SGST, IGST, and additional tax (+1% tax), details about your ITC, cash, and liability ledgers, details of other payments such as interests, penalties, and fees).GSTR-3 form has to be filed by a registered taxpayer with details that are automatically populated by from GSTR-1 and GSTR-2 returns forms. The taxpayer has to verify and make modifications, if any. GSTR-3 return form will contain the following details: Details about Input Tax Credit, liability, and cash ledger. Details of tax paid under CGST, SGST, and IGST. Claim a refund of excess payment or request to carry forward the credit. GSTR-3 has to be filed by 20^th of the following month. (Suspended from September 2017 onwards)
GSTR3B	Temporary consolidated summary return of inward and outward supplies that the Government of India has introduced as a relaxation for businesses that have recently transitioned to GST. Hence, in the months of July and August 2017, the tax payments will be based on a simple return called the GSTR-3B instead.
GSTR9	Annual consolidated tax return (It contains the taxpayer’s income and expenditure in detail. These are then regrouped according to the monthly returns filed by the tax payer).GSTR-9 form is filed by normal taxpayers with details of all income and expenditure for the year. This detail will be regrouped in accordance with the monthly returns. The taxpayer will have the opportunity to make modifications in the information provided if required. GSTR-9 has to be filed by 31^st December of the following financial year along with the audited copies of the annual accounts.
GSTR9C	Audit form that needs to be filed by every taxpayer who is liable to get their annual reports audited when their aggregate turnover exceeds 2 crores in a financial year.
Businesses registered under the Composition Scheme
GSTR4	Quarterly return for compounding vendors (It contains the total value of supply made during the period covered by the return, along with the details of the tax paid at the compounding rate (not more than 1% of aggregate turnover) for the period along with invoice-wise details for inward supplies if they are either imports or purchased from normal taxpayers).GSTR-4 form has to be filed by taxpayers who have opted for the Composition Scheme. Taxpayers with small business or a turnover of up to 75 lakh can opt for the Composition Scheme wherein he or she has to pay tax at a fixed rate based on the type of business. Taxpayers under this scheme will not have input tax credit facility. GSTR-4 quarterly return form will contain the following details: The total value of consolidated supply made during the period of return. Details of tax paid. Invoice-level purchase information. GSTR-4 has to be filed by 18^th of the following month.
GSTR9A	Annual composition returns form that has to be filed by every taxpayer who is enrolled in the composition scheme. (Suspended)

Other types of business owners and dealers

GST Returns	Purpose
GSTR 5	Variable return for Non-resident foreign taxpayers (It contains the details of the taxpayer, period of return and invoice details of all goods and services sold and purchased (this also includes imports) by the tax payer on Indian soil for the registered period/month).GSTR-5 form has to be filed by all registered non-resident taxpayers. This form will contain the following: Name and address of the taxpayer, GSTIN, and period of return. Details of outward supplies and inward supplies. Details of goods imported, any amendments in goods imported during the previous tax periods. Import of services, amendments in import of services Details of credit or debit notes, closing stock of goods, and refund claimed from cash ledger. GSTR-5 has to be filed by 20^th of the following month.
GSTR 6	Monthly return for ISDs (This return contains the details of the taxpayer’s basic information (name, GSTIN, etc), period to which the return pertains, invoice-level supply details from the GSTR-1 of counter-parties, invoice details, including the GSTIN of the taxpayer receiving the credit, separate ISD ledger containing the opening ITC balance for the period, credit for ITC services received, debit for ITC reversed or distributed, and closing balance).GSTR-6 form has to be filed by all taxpayers who are registered as an Input Service Distributor. This form will contain the following: Name and address of the taxpayer, GSTIN, and period of return. Details of input credit distributed. Supplies received from registered persons. The amount of input credit availed under the current tax period. Details of inward supplies will be auto-populated from GSTR-1 and GSTR-5 return forms. Details of the receiver of input credit corresponding to his or her GSTIN. Details of credit or debit notes. Input tax credit received, input tax credit reverted, and input tax credit distributed as SGST, CGST, and IGST. GSTR-6 has to be filed by 13^th of the following month.
GSTR 7	Monthly return for TDS transactions (This return contains the taxpayer’s basic information (name, GSTIN, etc), period to which the return pertains, supplier’s GSTIN, invoices against which the tax has been deducted (categorized under the major tax heads - SGST, CGST, and IGST), and details of any other payments such as interests and penalties).GSTR-7 form has to be filed by all registered taxpayers who are required to deduct tax at source under the GST rule. This form will contain the following: Name and address of the taxpayer, GSTIN, and period of return. 0TDS details and amendments in invoice amount, TDS amount or contract details. TDS liability will be auto-populated. Details of fees for late filing of return and interest on delayed payment of TDS. Refund received from Electronic Cash Ledger will be auto-populated. GSTR-7 has to be filed by 10 of the following month.
GSTR 8	Monthly return for ecommerce operators (It contains the taxpayer’s basic information (name, GSTIN, etc), the period to which the return pertains, details of supplies made to customers through the e-commerce portal by both registered taxable persons and unregistered persons, customers’ basic information (whether or not they are registered taxpayers), the amount of tax collected at source, tax payable, and tax paid).GSTR-8 form has to be filed by all e-Commerce operators who are required to collect tax at source under the GST rule. This form will contain details of supplies effected and the amount of tax collected under Sub-section (1) of Section 43C of Model GST Law. Other details include: Name and address of the taxpayer, GSTIN, and period of return. Details of supplies made to registered taxable person and amendments, if any. Details of supplies made to unregistered persons. Details of Tax Collected at Source. TDS liability will be auto-populated. Details of fees for late filing of return and interest on delayed payment of TDS. GSTR-8 has to be filed by 10^th of the following month.
GSTR 9B	Annual return form that has to be filed by ecommerce operators who collect tax at the source.
GSTR 10	Final GST return before cancelling GST registration (This final return is to be filed when terminating business activities permanently/cancelling GST registration. It will contain the details of all supplies, liabilities, tax collected, tax payable, etc).GSTR-10 form has to be filed by any taxpayer who opts for cancellation of GST registration. This form will contain the following: Application Reference Number (ARN). Date of cancellation of GST registration. Unique ID of cancellation order. Date of cancellation order. Details of closing stock including amount of tax payable on closing stock. GSTR-10 final return form has to be filed within 3 months of the date of cancellation or date of cancellation order, whichever is later.
GSTR 11	Variable tax return for taxpayers with UIN (It contains the details of purchases made by foreign embassies and diplomatic missions for self consumption during a particular month).GSTR-11 form has to be filed by everyone who has been issued a Unique Identity Number (UIN) and claims a refund of the taxes paid on inward supplies. This form will contain the following details: Name of the government entity, UIN, and period of return. All inward purchases from GST registered supplier will be auto-populated. Based on the above mentioned details, the tax refund will be made. GSTR-11 form has to be filed on 28^th of the month, following the month for which supply was received.

Amendments

GST Returns	Purpose
GSTR 1A	An amendment form that is used to correct the GSTR-1 document including any mismatches between the GSTR-1 of a taxpayer and the GSTR-2 of his/her customers. This can be filed between 15^th and 17^th of the following month.
Auto-drafted Returns
GSTR 2A	An auto drafted tax return for purchases and inward supplies made by a taxpayer that is automatically compiled by the GSTN based on the information present within the GSTR-1 of his/her suppliers.
GSTR 4A	Quarterly purchase-related tax return for composition dealers. It’s automatically generated by the GSTN portal based on the information furnished in the GSTR-1, GSTR-5, and GSTR-7 of your suppliers.
Tax Notice
GSTR 3A	Tax notice issued by the tax authority to a defaulter who has failed to file monthly GST returns on time.

Different types of GST Returns with due dates

Here is a list of all the returns to be filed as prescribed under the GST Law along with the due dates.

GST filings as per the CGST Act subject to changes by CBIC Notifications

Return Form	Description	Frequency	Due Date
GSTR-1	Details of outward supplies of taxable goods and/or services affected.	Monthly	11^th of the next month with effect from October 2018 until September 2020. *Previously, the due date was 10^th of the next month.
GSTR-1		Quarterly (If opted under the QRMP scheme)	13^th of the month succeeding the quarter. Was end of the month succeeding the quarter until December 2020)
GSTR-2 Suspended from September 2017 onwards	Details of inward supplies of taxable goods and/or services effected claiming the input tax credit.	Monthly	15^th of the next month.
GSTR-3 Suspended	Monthly return on the basis of finalization of details of outward supplies and inward	Monthly	20^th of the next month.
from September 2017 onwards	supplies along with the payment of tax.
GSTR-3B	Simple return in which summary of outward supplies along with input tax credit is declared and payment of tax is affected by the taxpayer.	Monthly	20^th of the next month from the month of January 2021 onwards^ Staggered^^ from the month of January 2020 onwards upto December 2020. **Previously 20^th of the next month for all taxpayers.
		Quarterly	22^nd or 24^th of the month next to the quarter***
	^20^th of next month for taxpayers with an aggregate turnover in the previous financial year more than 5 crore or otherwise eligible but still opting out of the QRMP scheme. 20^th of next month for taxpayers with an aggregate turnover in the previous financial year more than 5 crore.For the taxpayers with aggregate turnover equal to or below 5 crore, 22^nd of next month for taxpayers in category X states/UTs and 24^th of next month for taxpayers in category Y states/UTs ***For the taxpayers with aggregate turnover equal to or below 5 crore, eligible and remain opted into the QRMP scheme, 22^nd of month next to the quarter for taxpayers in category X states/UTs and 24^th of month next to the quarter for taxpayers in category Y states/UTs
	Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.Category Y: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
CMP-08	Statement-cum-challan to make a tax payment by a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7^th March 2020 (Supplier of services)	Quarterly	18^th of the month succeeding the quarter.
GSTR-4	Return for a taxpayer registered under the composition scheme under section 10 of the CGST Act (supplier of goods) and CGST (Rate) notification no. 02/2019 dated 7 March 2020 (Supplier of services).	Annually	30^th of the month succeeding a financial year.
GSTR-5	Return for a non-resident foreign taxable person.	Monthly	20^th of the next month
GSTR-6	Return for an input service distributor to distribute the eligible input tax credit to its branches.	Monthly	13^th of the next month.
GSTR-7	Return for government authorities deducting tax at source (TDS).	Monthly	10^th of the next month.
GSTR-8	Details of supplies effected through e-commerce operators and the amount of tax collected at source by them.	Monthly	10^th of the next month.
GSTR-9	Annual return for a normal taxpayer.	Annually	31^st December of next financial year.
GSTR-9A (Suspended)	Annual return optional for filing by a taxpayer registered under the composition levy anytime during the year.	Annually until FY 2017-18 and FY 2018-19	31^st December of next financial year, only up to FY 2018-19.
GSTR-9C	Certified reconciliation statement	Annually	31^st December of next financial year.
GSTR-10	Final return to be filed by a taxpayer whose GST registration is cancelled.	Once, when GST registration is cancelled or surrendered.	Within three months of the date of cancellation or date of cancellation order, whichever is later.
GSTR-11	Details of inward supplies to be furnished by a person having UIN and claiming a refund	Monthly	28^th of the month following the month for which statement is filed.

Types of GST Returns under New GST Law

The list of all types of GST returns in India along with frequency and the due date for filing returns.

Return form	Who should file the return and what should be filed?	Frequency	Due date for filing
GSTR-1	Registered taxable supplier should file details of outward supplies of taxable goods and services as effected.	Monthly	11^th of the subsequent month.
GSTR-2	Registered taxable recipient should file details of inward supplies of taxable goods and services claiming input tax credit.	Monthly	15^th of the subsequent month.
GSTR-3	Registered taxable person should file monthly return on the basis of finalization of details of outward supplies and inward supplies plus the payment of amount of tax.	Monthly	20^th of the subsequent month.
GSTR-4	Composition supplier should file quarterly return.	Quarterly	18^th of the month succeeding quarter.
GSTR-5	Return for non-resident taxable person.	Monthly	20^th of the subsequent month.
GSTR-6	Return for input service distributor.	Monthly	13^th of the subsequent month.
GSTR-7	Return for authorities carrying out tax deduction at source.	Monthly	10^th of the subsequent month.
GSTR-8	E-commerce operator or tax collector should file details of supplies effected and the amount of tax collected.	Monthly	10^th of the subsequent month.
GSTR-9	Registered taxable person should file annual return.	Annual	31^st December of the next fiscal year.
GSTR-10	Taxable person whose registration has been cancelled or surrendered should file final return.	Once, after the registration of GST is cancelled	Within 3 months of date of cancellation or date of cancellation order, whichever is later.
GSTR-11	Person having UIN claiming refund should file details of inward supplies.	Monthly	28^th of the month, following the month for which the statement was filed.

How to File GST Returns Online?

From manufacturers and suppliers to dealers and consumers, all taxpayers have to file their tax returns with the GST department every year. Under the new GST regime, filing tax returns has become automated. GST returns can be filed online using the software or apps provided by Goods and Service Tax Network (GSTN) which will auto-populate the details on each GSTR forms. The Goods and Service Tax Network will store information of all GST registered sellers and buyers, combine the submitted details, and maintain registers for future reference. Companies have to file 3 monthly returns every 3 months and one annual return in a financial year (37 returns in total). GSTN has launched a simple excel based template to make the filing of returns easier for businesses. This excel workbook can be downloaded from the GST common portal free of charge. Taxpayers can use this template to collate invoice data regularly. The details of inward and outward supplies can be uploaded on the GST portal on or before the due date. The data preparation can be done offline. Only while uploading the prepared file on the GST portal will the taxpayer need the Internet.
Listed below are the steps for filing GST return online:

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Step: 1 Visit the GST portal (www.gst.gov.in).

Step: 2 A 15 digit GST identification number will be issued based on your state code and PAN number.

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Step: 3 Upload invoices on the on the GST portal or the software. An invoices reference number will be issued againts each invoice.

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Step: 4 After Uploading invoices, outward return, inward return, and cumulative monthly return have to be filed online, if there are any errors, you have the option to correct it and re-file the return.

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Step: 5 File the outward supply returns in GSTR-1 form through the in information section at the GST Common Portal (GSTN) on or before 10^th of the following month.

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Step: 6 Details of outward supplies furnished by the supplier will be made available in GSTR-2A to the recipient.

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Step: 7 Recipient has to verify, validate, and modify the details of outward supplies, and also file details of credit or debit notes.

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Step: 8 Recipient has to furnish the details of inward supplies of taxable goods and service in GSTR-2 form.

Step: 9 The supplier can either accept or reject the modifications of the details of inward supplies made available by the recipient in GSTR-1A.

How to check GST Returns Status?

The official GST Login Portal allows you to check the status of your GST Returns. There are 3 different methods for the same. The methods are as follows:

Tracking the status using the ‘Return Filing Period’ option

Step 1: Use your credentials to log in to the online GST portal at https://www.gst.gov.in/.
Step 2: Click on the ‘Services’ tab from the top menu.
Step 3: Navigate to ‘Track Return Status’ under the ‘Returns’ option.
Step 4: Select the ’Return Filing Period’ option.
Step 5: In the next page, select the financial year and the return filing period from the respective drop-down boxes.
Step 6: Click on the ‘Search’ button and the status of the GST Return will be displayed on your screen.

Tracking the status using the ‘ARN’ option

Step 1: Use your credentials to log in to the online GST portal at https://www.gst.gov.in/.
Step 2: Click on the ‘Services’ tab from the top menu.
Step 3: Navigate to ‘Track Return Status’ under the ‘Returns’ option.
Step 4: Select the ’ARN’ option.
Step 5: Enter the ARN in the field provided.
Step 6: Click on the ‘Search’ button and the status of the GST Return will be displayed on your screen

Tracking the status using the ‘Status’ option

Step 1: Use your credentials to log in to the online GST portal at https://www.gst.gov.in/.
Step 2: Click on the ‘Services’ tab from the top menu.
Step 3: Navigate to ‘Track Return Status’ under the ‘Returns’ option.
Step 4: Select the ’Status’ option.
Step 5: Select the Status of Return that you are looking for from the drop-down box.
Step 6: Click on the ‘Search’ button and the status of the GST Return will be displayed on your screen.

How to Download GST Returns?

You can download your GST Returns from the official GST Portal. You can follow the steps mentioned below to download your GST Returns:

Step 1:

Use tour credentials to log in to the online GST portal at https://www.gst.gov.in/.

Step 2:

Click on the Services tab from the top menu.

Step 3:

Navigate to Returns Dashboard under the Returns option.

Step 4:

In the next page, select the financial year and the return filing period from the respective drop-down boxes.

Step 5:

Click on the Search button and select the GTR that you want to download.

Step 6:

Click on the Prepare Offline button under the selected GSTR.

Step 7:

Navigate to the Download option and click on Generate File.

Step 8:

In general the request for the generation of the file takes around 20 minutes.

Step 9:

Once the file is generated, a download link will be generated. Click on the Click Hereoption to download the ZIP file containing your GST Returns

Penalty for late filing of GST Returns

A penalty will be levied on the taxpayer in case he/she fails to file the returns on time. This penalty is called the late fee. As per the GST Law, the late fee is 100 for each day for each Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST). Thus, the total fine amount will be 200 per day. However, this rate is subject to changes which will be announced through notifications. The maximum amount of fine that can be levied is 5,000. Integrated GST or IGST does not attract any late fee in case the return filing is delayed. The taxpayer will also be required to pay an interest at the rate of 18% p.a. in addition to the late fee. This interest has to be calculated by the taxpayer on the amount of tax that is to be paid. The time period will be calculated from the day following the filing deadline till the date when the actual payment is made.
If GST Returns are not filed within time, you will be liable to pay interest and a late fee.Interest is 18% per annum. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of filing to the date of payment.A late fee is 100 per day per Act.So it is 100 under CGST & 100 under SGST. Total will be 200/day. Maximum is 5,000. There is no late fee on IGST. However, currently, a reduced late fees of 50 per day of delay ( 20 for NIL return) is applicable for those who file GSTR-1 and GSTR-3B.

New Functionalities made available for Taxpayers

The GSTN has issued update to inform all the taxpayers and stakeholders about the details of new functionalities made available on GST Portal in November 2021. The new functions enabled are facility of withdrawal of application of cancellation of registration, enabling EVC for all taxpayers, providing effective date of suspension in taxpayer's profile etc.Goods And Services Tax Network -New Functionalities made available for Taxpayers for the Month of November, 2021 on GST Portal related to GST Registration, Refunds, Registration, Returns and Payments, Refunds, Appeals, Enforcement and Recovery.

1. Registration

Sr. No.	Form/Functionality	Functionality made available for Taxpayers
1.	Withdrawal of application for cancellation of registration in FORM REG-16 by taxpayers	Functionality has been introduced for taxpayers to withdraw their application for cancellation of registration, filed in Form REG-16, provided no action has been initiated by the tax officer against their application.
2.	Providing effective date of Suspension in Taxpayer Profile	Now the effective date of suspension of a taxpayer is also displayed on the Portal when his/her profile is accessed using “Search Taxpayer” functionality.

2. Refunds, Registration, Returns and Payments

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Enabling EVC for all taxpayers	Earlier all taxpayers registered as Companies were mandatorily required to use DSC for all online processes on the GST Portal. Now, the facility of using EVC, in addition to DSC, has been extended to such taxpayers.

3. Refunds

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Change in the undertaking to be submitted by taxpayer for issuance of Form PMT 03 by Tax Officer	To enable Tax Officers to issue PMT03, an undertaking has to be filed by the submitted by taxpayer for taxpayers. The text in the undertaking form to be submitted by the taxpayer has been altered to include both credit and cash ledgers for enabling re-credit of inadmissible ITC to respective ledgers.

4. Appeals

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Removal of validation for all minor head except Tax/Cess in Forms GST APL-01, for Refund Module	To allow the applicant to file Appeal for interest on delayed grant of refund, the earlier validation on value of the Interest and Penalty amounts to not exceed the claimed amount/amount in the original order, has been removed from the Appeal form APL-01.

5. Enforcement

Sr.No.

Form/Functionality

Functionality made available for Taxpayers

1.

Updating the description in Ledgers for MOV-11, rectified MOV-09/MOV-11

In case an order/ rectification order is issued in Form GST MOV09/11, the description in the liability ledger has now been updated to indicate the Demand Type.

2.

Rectification of Order (DRC-08) functionality in Enforcement Module (for MOV-09/11 orders)

For cases where the Tax Officer rectifies the demand order (Form GST DRC-07) or issues Rectification/ Withdrawal order (Form GST DRC-08) in transit cases, following functionality has been enabled for the Tax-payers:

Orders in Forms MOV-09/11 have been provided with a hyperlink “Request for rectification”, by clicking which, the details of relevant order will get auto populated and the taxpayer will be able to choose the reason for rectification and also enter explanatory text against each selected reason, upload attachments, if needed, verify and submit the same.

6. Recovery

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Filing of Application in Form GST DRC-20 by Taxpayer for Payment of recovery amount in installments or seeking extension of time	In view of Notification No. 03/2019- CT (Rate), dated 29.03.2019, which, inter alia, provides for the registered person to file an application in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due or for allowing payment of such taxes or amount in instalments in accordance with the provisions of section 80? The above notification also empowers the Commissioner to issue an order in FORM GST DRC- 21, allowing the taxable person further time to make payment and/or to pay the amount in monthly installments, not exceeding twenty-four, as he may deem fit. The taxpayers will now be able to file an application seeking extension of time for payment or request for allowing payment in installments provided the demand is not less than 25,000.

List of Latest Features on Official GST Portal for Taxpayers

The timely updation leads to the maintenance of compliance. The taxpayers are required to stay up-todate to keep pace with the compliance which abolishes notice being issued to the taxpayers.

GSTN New Feature for Stopping to File GSTR 1

The recent notification no. 35/2021 in the central tax mentioned the clause (a) of the sub-rule (6) of Rule 59 of CGST Rules, 2017 amendments, in which the preceding two months’ words are being substituted by 1^th January 2022. The utility will be barring taxpayers from filing GSTR 1 if the filing is not done for GSTR 3B for the recent month. The utility will be soon live on the GSTN portal making it mandatory for the taxpayers to file the GSTR 1 and 3B.

New Feature to Check Last 5 GST Returns

Upon the GST portal the Goods and Service Tax Networks (GSTN) has given a latest feature in which the assessee can now see their returns for the last five return periods. This return calendar will assist every enrolled business and professionals to check the past five return periods which assist in avoiding any interest or late fees.

GST Portal: New Features Added in GST Search Taxpayer Tab

The Goods and Service Tax Network (GSTN) has incorporated additional features at the GST Portal.The changes have been made in the “GST Search Taxpayer tab”. The two pieces of information added in the GST Search Taxpayer tab at GST Portal are Profile and Place of Business (PoB). The PoB shows the Mobile Number and Email of the Principal Signatory. The aforesaid tab comprises features of the constitution of business, administrative office, gross total income, annual aggregate turnover, the status of e-KYC verification, and the status of Aadhaar Authentication.

Selection of Core Business Activity Feature Live on GST Portal

The Goods and Service Tax Network (GSTN) has approved the unique characteristic to select Core Business Activity enabled on GST Portal. Today if you open the GST portal you will watch the new popup in which you will have to examine the main business as either a trader or service provider etc.Only post choosing any one of the choices stated above, you will be entitled to login into the GST account or furnish the GST return, and so on. It is to be noted that you can opt for only one major business activity. For the event where all the activities are applied to you, please choose the main business activity. Others will engage the work Contract and Other Miscellaneous Items.So to acknowledge the destination of the Manufacturer / Trader / Service Provider, you can click on the “Information Button” Moreover, if you need to amend it in the future then you can do it by navigating MY PROFILE COREBUSINESS ACTIVITY STATUS.

Enabled Feature for Filing LUT on GST Portal

(LUT) Letter of undertaking for the financial year 2021-2022 can now be furnished in the GSTN portal as the new functionality has been activated for all the taxpayers and this has done for the facilitation of taxpayers.

New Communication Facility for Taxpayers on the GST Portal

The GST Portal now features a new facility of ‘Communication between Taxpayers’. This facility has been provided to send notifications, concerning missing documents or any deficiencies in documents or any other issue, by recipient taxpayers to their supplier and vice-versa.The facility is open for all registered persons, excluding people registered as TDS, TCS, or NRTP. After log in to the portal a registered person can use this facility to send a notification, view notification, send a reply, and view replies.

Main features of Communication between Taxpayers:

Registered taxpayers can send notifications (Check procedure below).
Registered taxpayers can view notifications by navigating to Services User Services Communication between Taxpayers > and select the Compose option.
Registered taxpayers can view notification sent or reply sent by checking Outbox (Notification & Reply Sent) option.

The process to send a Notification:

After Log in to the portal Navigating to – Services> User Services
Then select Communication Between Taxpayers > and select the Compose option
Choose the Supplier option to send a notification to a Supplier, otherwise, go with Recipient
From the Document, Details section choose the Action Required by Supplier/ Recipient from the drop-down list and fillup all the required details
The facility provides the facility to attach Up to fifty documents in a notification
The Sender also has the option to add Remarks of up to 200 characters in the remark box

This facility packs some other features such as

The receiving party will get notifications about all the notifications received on their registered email and mobile number.
The receiving party will also get a notification on GST Portal logging into the GST portal.
Up to 100 notifications can be sent to a single GSTIN for a particular tax period.
The recipient can send details of missing documents (not uploaded by their supplier in their Form GSTR-1) using this facility and send a notification to their supplier.
Suppliers can add such documents directly to their Form GSTR-1, if not previously reported
The document upload and download facilities will be available soon.

GSTN Adds Two New Features under GSTR-3B

The Goods & Service Tax Network (GSTN) has lately added two new features to the portal with the aim to make it more user-friendly. Now, the taxpayers can get GSTR-3B monthly statements auto-populated on the portal. Another facility that has been added to the website is “Communication between Taxpayers”. To access this feature, log-in to your GSTN account and find the option under services > user services. This feature aims to enable seamless, peer-to-peer communication between the users, increasing user experience, security, and scalability.

GST Refund Application Status Track on GST & PFMS Portal

In the recent time, the government of India has offered an utility for the tracking of Refund Application Status from the GST portal. The given utility is said to provide the comprehensive details on the ‘Refund Application Status’ of the GST portal. However, the PFMS will validate the account detail first in the two stages through the RFD-01, and in RFD-05. Still, there is no extensive details that are provided by the government on the GST portal.

E-way Bill Data required to be imported to File GSTR-1

In order to provide the taxpayers with the facility of seamless importing of data, the GST Portal got integrated to the E-way bill (EWB) portal. Now, the users are facilitated to get the B2B and B2C (large) invoices sections imported. They could also import the HSN-wise-summary of outward supplies section and both automatically. With the help of this update, the taxpayers could verify the data first and then could proceed and thus are exempted from unnecessary data-entry.

Comparison between Liability Declared and Input Tax Credit Claimed

As a result of the new functionality released by the GST portal, the tax filers get assisted and find it’s easy in comparing their GSTR-3B tax liabilities with the GSTR-1 which have been filed. Just like this,the users of this portal could also compare their input tax credit claimed in GSTR-3B with the credits available in GSTR-2A. Along with this Comparison could also be made by them in their ITC claimed in the form GSTR-3B with the credits available in GSTR-2A
We would now be discussing the four different tabs under which the comparison of data could be carried out:-

Liability other than export/reverse charge
Liability due to reverse charge
Liability due to export and SEZ supplies
ITC credit claimed and due

The above-mentioned functionality would be proved to be very effective and would largely help in the reconciling of the GST returns filed and also in the preparation of the Annual returns.

A Taxpayer’s GSTIN can be entered while Filing a Refund Application

In effect of the inverted duty structure under GST, a registered taxpayer could file a refund application for accumulated ITC. This portal has made the entry of a taxpayer’s own GSTIN possible in the inward supply detail statement by filing it on the same GST portal. This is a new facility which was not available earlier

Preferred Banks List Introduced for Payments

During the payment process, a list of 6 banks would emerge on the portal among which, one bank needs to be selected by just one click and after that, we can proceed with the payment. The user is exempted from filling the complete Bank details time and again for making payment.Suppose you do not find your Bank’s name on the portal, what you just need to do is that you can add the Bank name in the list and the Banks’ name which is least preferable would itself get omitted thus, axiomatically maintaining the list of six.

The Credit of TDS/TCS Credit Can be Utilized

A new window has been introduced in the Portal which offers with an option to accept or reject the TDS/TCS credits available. So here the taxpayers could select the option and get the GST returns filed. Following this, the credits get relocated to the cash ledger and could be used for the GST payments. The window assists the taxpayers to recognize such credits and acts as per.

Quarterly-filers can File Refund Applications Monthly

The tax filers till now were supposed to file their returns on a quarterly basis but now due to an update, it would not be required to wait for the quarterly filing of refund applications. As per the update, the portal has enabled the monthly filing option of the same. However, the clause now is that to file the refund application the taxpayer is required to make sure that the GSTR-1 for the quarter has been filed. Well, the facility is also there for the Businesses especially SMEs, which they could mobilize their cash flows if they are not willing to wait till the quarter end.

Responding to Show-cause Notices for Compulsory Withdrawal

The Portal has now been updated to make it easy for the Composition taxpayers to respond/reply to show-cause notices that have been issued for compulsory withdrawal from the composition scheme. In the case where a show-cause notice has been issued and the proceedings have been initiated the option there is just to reply to the same on the Portal. This is a time savior and simplifies responses for composition taxpayers.

Now File Online Appeals & Receive System-generated Acknowledgements

GST portal now offers an option where a taxpayer could file an appeal against an order passed by an appellate authority or against an advanced ruling by an appellate authority. The taxpayer has the same choice in the case of rectification of a mistake in the order passed. If an appellate authority fails to issue a final acknowledgement within the specified time, then a system generated final acknowledgement will be issued with the remark “subject to validation of certified copies”. This has made the process of filing appeals & tracking its status very easy & simple.

Get Compulsory Withdrawal through SCN Online Via Reply by Composition Taxpayers

Following the updation, the composition taxpayer under GST now has the opportunity to Show Cause Notices (SCN) on the portal when the SCN is being issued for compulsory withdrawal from the composition scheme, also if the proceedings are originated against the composition taxpayer.

No Need of Bank Account Details at the Time of Registration

It is now not required to furnish the complete bank account details at the time of registration for Normal, OIDAR and NRTP taxpayers. The GST registration number should be obtained first and then the Bank details should be furnished at the time of the first login. This scheme would be most profitable for new businesses who are in the process of obtaining bank accounts. They have the benefit of saving time by simultaneously initiating GST registration.

New Features Introduced on GST Portal

GST Returns

The taxpayers under QRMP Scheme have been given an optional IFF, to furnish subtleties of their B2B Invoices and corrections thereto, for the initial 2 months of a quarter. Following amendments can be made in IFF:
Taxpayers would now be able to move the records saved in their IFF of 1^st month of a quarter to the IFF of the 2^nd month of the quarter.
Taxpayers can likewise move the records saved in IFF of the 1^st and 2^nd month of the quarter to their quarterly GSTR-1 (of a similar quarter).
While getting ready IFF/GSTR-1 (of later long stretches of the same quarter) on the web, if there should arise an occurrence of saved records, taxpayers will get a pop-up message asking them to either move the records by choosing YES or erase them by choosing NO. Note: Records under the submitted (or documented) stage cannot be moved by above usefulness.
Moreover, the GSTR-3B (Quarterly) of the taxpayer under the QRMP scheme will get autopopulated based on the file IFF and GSTR-1 of that particular Quarter.

GST Refund

As per this new feature introduced on the GST portal the taxpayer can now file GST RFD-01 without a LUT number for claiming the accumulated input tax credit (ITC) on exempt and nil-rated supplies. However, for claiming accumulated input tax credit (ITC) on exports of goods or/and service without GST payment and supply of goods or/and services to SEZ without GST payment, the taxpayer needs to mention the valid LUT number.

GST Registration

Timelines for filing of Application for Revocation of Cancellation of Registration in Form GST REG-21 that was due on 15^th April 2021 is extended till 30^th June 2021 on the GST Portal. However, these extensions of date have now ceased to be effective from 1^st July 2021. Moreover, the period for filing of GST REG-21 (an application for revocation of canceled GST registration) is now amended to 90 days on the GST Portal. This 90 days period will start from the order date of Cancellation of GST Registration in Form GST REG-19.

Ledgers

As per this new feature introduced on the GST portal, the taxpayer will be able to view the ledger for 12 months instead of 6 months. Moreover, the taxpayer details can now download the ledgers for 12 months in pdf and Excel formats.
Temporary ID holders and unregistered applicants can now transfer the amount available in the cash ledger between major or/and minor heads using the GST PMT-09 Form.
Now the taxpayers registered under the composition scheme will be able to see the negative liability statement on GST Portal. Moreover, the negative balance showing in the negative liability statement will get auto-adjusted against the tax liabilities of the subsequent tax period(s).

HSN Directory

The CBIC has updated the current available HSN Master on the GST portal. As per this new feature introduced on GST Portal, HSN masters now include product names commonly used in Trade against the particular HSN code. In addition, the taxpayer can Search for HSN functionality on the GST Portal, available both in Pre and Post Login. Moreover, now the taxpayer can download the download HSN in Excel Format.

New Functionalities made available for Taxpayers on GST Portal between January-March, 2021

1 – Registration

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Aadhaar Authentication enabled for Persons/ applicants applying for GST registration through MCA portal in SPICe -AGILE Form	Persons/ applicants applying for new registration in GST, through MCA portal in SPICe-AGILE Form, can now opt for Aadhaar Authentication (while applying for registration).
2.	Disabling entering Aadhaar number by Taxpayers/ Applicants in registration application	The field for entering Aadhaar number has been disabled for Taxpayers in following scenarios: While adding Authorized Signatory/ Authorized Representative through Non-Core amendment of registration. While adding Promoter/ Partner through Core amendment of registration. Applicants/ taxpayers adding details of Authorized Representative in New Registration application.
3.	Selection of Core Business Activity by existing Taxpayers on the GST Portal	The existing taxpayers have been provided with functionality on the GST portal to select their core business activity. They can select one of the following categories as their core business activity, based on their turnover: Manufacturer Wholesaler/Distributors/ Retailers Service Providers and others
4.	Post TRN Login, Tracking of Registration Application Status	The Search ARN Functionality for Registration, post TRN Login (i.e. after TRN is generated by taxpayer/ applicant but has not completed the filing of registration application), has been enhanced for the taxpayers. They will now be displayed various stages of Registration, with the current status of their application in green color and remaining pending stages being grayed out.
5.	Deemed approval of Registration Application in Form GST REG-01	In terms of Notification No 94/2020-CT, dated 22^nd December, 2020, all applications for fresh registration will get deemed approved in 7 working days, instead of 3 working days (as was earlier) if no action is taken by Tax Official during this period. In case Aadhaar authentication fails or person applying for fresh registration has selected No for Aadhaar authentication, the application will get deemed approved after 30 calendar days, instead of 21 calendar days, if no action is taken by Tax Official during this period.
6.	Field for capturing validity period, in case of SEZ unit and SEZ developers, in Form GST REG-01	Persons applying for Registration in Form GST REG-01 as SEZ unit and SEZ developer would now be required to provide the validity period, as per Letter of Approval (LOA)/ Letter of Permission (LOP). The taxpayer can now interchange their status as SEZ unit or SEZ developer, through an application of Core amendment of registration.
7.	Facility to upload documents in Form GST REG-13	Functionality has been provided to registrants to upload the copy of Notification issued by MEA / State while applying for Registration on GST Portal in Form GST REG-13 Similar facility i.e. to upload documents on GST Portal has also been provided to entities registered as UIN, while filing an application for Core Amendment of registration or filing clarification (on the query of the tax official).
8.	Aadhaar Authentication and eKYC changes for Existing Taxpayers	Aadhaar Authentication for one Promoter and Primary authorized signatory has been implemented on the portal for existing taxpayers. The existing registered taxpayer, after login at GST portal will be shown a pop-up with Question “Would you like to authenticate Aadhaar of the Partner/Promotor and Primary Authorized Signatory “with the two options “Yes, navigate to My Profile” and “Remind me later”. If taxpayer clicks on Remind me later option, user will be able to navigate anywhere on the GST portal. If taxpayer clicks on “Yes, Navigate to My Profile”, system will navigate to My Profile, where a new tab “Aadhaar Authentication status” has been inserted which shows Aadhaar Authentication status of the Primary Authorized Signatory and that of promoters/partners. Taxpayer has been provided functionality here to generate the link for Aadhaar Authentication and complete the process. On the My Profile page, in addition to Send Aadhar Authentication Link, Upload e-KYC Documents option would also be displayed to taxpayer using which they can upload the e-KYC documents on Portal. Following documents can be uploaded at taxpayer end for the same: Passport EPIC (Voter ID Card) KYC Form Certificate issued by Competent Authority Others Note: In this case, the process of e-KYC authentication would be subject to approval of uploaded e-KYC documents by Tax Official. Aadhaar Authentication is not required for following category of registered taxpayers: Government Departments Public Sector Undertaking Local Authority Statutory Body

2 – Returns

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	RESET button enabled on GST Portal for Form GSTR-1/ IFF (Invoice Furnishing Facility)	Normal taxpayers, irrespective of their filing profile (of quarterly or monthly), have now been provided with a RESET button on the GST Portal, in Form GSTR-1/IFF. This will enable them to delete the entire saved data, for the specific return period, but not yet submitted or filed their Form GSTR-1/IFF.
2.	Reporting and paying interest & other amounts, in Form GSTR- 5A by OIDAR registrants	A person registered as OIDAR can now declare interest and any other liabilities in Table 6 - Interest or any other amount of their Form GSTR 5A and discharge it through Electronic Cash Ledger.
3.	Download of Table 5 data, after filing, enabled for Form GST ITC-04	Registered manufacturers who are required to file quarterly Form GST ITC-04 (to furnish details of inputs or capital goods, sent to a job worker without payment of tax), can now download the data of Table 5 of Form GST ITC-04 (on the GST Portal), after filing the Form, when there is change in the state code, due to merger or creation of a State/ UT. This is to download data, when there is change in State/ UT code, before the goods are received back.
4.	Issuance of Form GSTR 3A, for Non Filing of GSTR-3B Returns to taxpayers, under QRMP scheme	Functionality has been deployed on GST Portal for issuance of system generated notice in Form GSTR-3A, to the taxpayers who have opted for/ assigned to QRMP Scheme and fail to file their GSTR-3B return on quarterly frequency, by due date.
5.	Discontinuation of filing of Form GSTR-9A, for FY 2019-20 & onwards	The facility of filing Annual Returns in Form GSTR-9A by taxpayers in Composition Scheme, as per proviso to sub-section (1) Section 44 has been done away with on GST Portal, from FY 2019-20 & onwards. Thus, now taxpayers will not be able to view/save/file Form GSTR-9A for FY 2019-20 & onwards. Filing of the said return for the FY 2017-18 and 2018-19 is available (& is optional).
6.	Facility to file NIL Form GST ITC-03 by the taxpayers opting in to Composition scheme	Existing taxpayers while opting for composition scheme are required to file details of stock in Form GST ITC-03 and pay tax on the stock (on which ITC has been claimed by them). Now a facility has been provided on the GST Portal to such taxpayers to file NIL Form GST ITC-03.
7.	Validation of date on entry of invoices of cancelled suppliers and date of registration, in Form GSTR-6 and showing of tax period and filing status in Excel download of Form GSTR 6A	An ISD distributes the credit availed on inward supplies, received from the suppliers, to its units through monthly return,filed in Form GSTR-6. ISDs would now, not be able to enter invoices/debit notes/credit notes of their suppliers having cancelled status in their Form GSTR 6, having date after their effective date of cancellation, or having date before the date of grant of registration to suppliers or that of ISD (itself). Following two columns have also been added in Form GSTR6A excel, available for download to ISDs: In column ‘GSTR 1/5 Period’, System will populate the tax period of GSTR 1/5 return, from which record is autopopulated in “MM, YYYY” format against each record. In column ‘GSTR 1/5 Filing Status’, System will populate either “Yes” or “No”, corresponding to the filing status of GSTR 1/5 return by the supplier for that particular period.
8.	Implementation of 35% Challan in QRMP Scheme in Form GST PMT-06 for making payment	W.e.f. 1^st January, 2021, following two options are made available to the Taxpayers, who are under Quarterly Returns and Monthly Payment of Tax (QRMP) Scheme, for tax payment for first 02 months of a quarter: Fixed Sum Method: Portal can generate a pre-filled challan in Form GST PMT-06, based on past record. Self-Assessment Method: The tax due is to be paid on actual supplies, after deducting the Input Tax Credit available. In fixed sum method, the 35% Challan can be generated by selecting the Reason For Challan>Monthly Payment for Quarterly Return> 35% Challan which is in turn calculated as per following method: 35% of amount paid as tax from Electronic Cash Ledger in their preceding quarter GSTR 3B return, if it was furnished on quarterly basis; or 100% of the amount paid as tax from Electronic Cash Ledger in their GSTR- 3B return for the last month of the immediately preceding quarter, if it was furnished on monthly basis For the months of Jan and Feb, 2021, in Q4 of 2020-21, the auto-populated challan generated under 35% Challan would contain 100% of the tax liability discharged from Electronic Cash Ledger for the month of December, 2020 (and not 35%). [Reason: Till December 2020, all taxpayers were filing GSTR-3B return on a monthly basis.] The major benefit for taxpayers opting for this payment method (as opposed to Self-Assessment Method) would be that no interest shall be levied, if the actual tax amount for this particular month later turns out to be more than the amount deposited using 35% challan option, provided the amount is deposited by 25^th of the following month. The taxpayers are not required to deposit any amount for the first 02 months of a quarter, if: Balance in Electronic Cash Ledger / Electronic Credit Ledger is sufficient for tax due for the first/ second month of the quarter; or There is NIL tax liability
9.	Editing the Auto-population of some data in Form GSTR-3B	As per sub-rule (4) of Rule 36 of the CGST Rules, 2017, the availment of provisional ITC in Form GSTR-3B, has now been restricted to 5% in excess of eligible credit, as flowing from system generated Form GSTR 2B. Now, in case a taxpayer decreases the liability or increases the ITC availment by editing these values, beyond designated threshold of 5%, the system will show a warning message to the taxpayer. Similarly, if a taxpayer decreases the reverse charge liability in Table 3.1(d) and ITC reversal in Table 4B in Form GSTR-3B, auto-populated from system generated Form GSTR-2B, the system will show a warning message. The taxpayers however can edit these auto-populated values and file their returns.
10.	Allowing reporting of GSTINs and tax deducted of OIDARs, in Form GSTR-7, by TDS deductors	Earlier, reporting of GSTINs of OIDAR registrants was not allowed in Form GSTR-7, for reporting of tax deduction made by the Deductor. The same has now been enabled on the GST Portal. The TDS deducted will be credited to the cash ledger of the OIDAR supplier on acceptance.
11.	Notice in Form GSTR-3A for Non Filing of GSTR-3B Returns	Section 46 of the GST Act provides for issue of notice to return defaulter. The issuance of said notice to return defaulters in Form GSTR3A has been enabled for the defaulters of GSTR-3B return from the tax period of November, 2020, onwards. If the defaulters fail to file return within fifteen days of the issue of the said notice, the list of defaulters is made available on the dashboard of tax authorities in Assessment / Adjudication module for framing assessment under section 62.
12.	Invoice Furnishing Facility (IFF) facility for taxpayers under Quarterly Returns Monthly Payment (QRMP) Scheme	An Invoice Furnishing Facility (IFF) facility has been provided to taxpayers under QRMP Scheme (Quarterly filers of Form GSTR-1 and also of Form GSTR-3B returns), as per sub-rule (2) of Rule59 of the CGST Rules, 2017. Taxpayers who have opted for quarterly filing frequency under the scheme can file their details of outward supplies (B2B invoices only) for first two months of a quarter (M1 and M2 respectively of a Quarter) in IFF. For e.g. for Apr-June qtr., B2B invoices only for the months of April (M1) and May (M2) can be filed in IFF by a taxpayer. The IFF is a facility similar to Form GSTR-1, and it allows filing of details of B2B invoices in following tables only: 4A, 4B, 4C, 6B, 6C - B2B Invoices 9B - Credit / Debit Notes (Registered) – CDNR 9A - Amended B2B Invoice - B2BA 9C - Amended Credit/ Debit Notes (Registered) – CDNRA The option to upload details in IFF can be availed till 13^th of the subsequent month. Any invoices remaining to be furnished, can be filed using the IFF in the subsequent month IFF or in the quarterly Form GSTR-1. For e.g. for Apr-June quarter, B2B invoices for the month of April (M1) can be filed in IFF by a taxpayer till 13^th May. Any IFF which is not filed till the due date of 13^th of the subsequent month will expire. To file the IFF form for M1 and M2 of the month, login to GST Portal and navigate to Returns > Services > Returns Dashboard > File Returns and then Select the Financial Year & Return Filing Period (M1/M2 of a quarter) and click on SEARCH button to file the IFF forms for M1 or M2 month. IFF is an optional facility provided to taxpayers under QRMP scheme to pass on Input Tax Credit (ITC) to their recipients for M1 and M2 months of a quarter. However, filing of Form GSTR-1 for M3 month of a quarter is mandatory. Records uploaded in IFF by the Supplier will reflect in Form GSTR-2A/2B of the Recipient. Supplier Taxpayers can also upload details in their IFF,through JSON file, generated using Returns Offline Tool. Records filed in IFF need not be filed again in Form GSTR-1 of that quarter. d) Only the details saved in IFF can be deleted/edited using RESET button. Once submitted or filed, these details can’t be deleted.

3 - Refund

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Filing of refund application in Form GST RFD-01, by exporter of services (with payment of tax), in cases of Foreign exchange fluctuations	The system earlier validated the refund amount claimed by the exporter of services (with payment of tax), against the proceeds realized (against exports, as submitted by the claimant in form of FIRC). If the value realized mentioned in BRC/FIRC column, was less than the refund amount claimed, then such taxpayers were not allowed to file their refund application on GST Portal. This validation has now been removed and taxpayer will be able to file refund application now in such cases (As the value realized in BRC/FIRC may fluctuate due to foreign exchange fluctuations and net realization may be less than the refund amount).
2.	Pre login Tracking of Refund Application Status	Now taxpayers can navigate to Services > Track Application Status Select the Refund option > Enter ARN to track their refund application, without logging into the GST Portal. This will display various stages of Refund application filed by them, with the current status of their application in green color and remaining pending stages being grayed out.
3.	Enabling taxpayers/ applicants with (only) TRN, to manually enter bank account details in Refund Application in Form GST RFD-01	So far the taxpayers/applicants having (only) TRN were unable to file an application for refund, as they were not allowed to enter or add bank account details in the Registration Module. To enable filing of Refund Application by such taxpayers/applicants, a facility has been made available to them for manual entry of bank account details in Form GST RFD-01, while filing an application for refund.
4.	Filing of Refund application by taxpayers under QRMP scheme	All taxpayers who have opted for or assigned quarterly filing of Form GSTR-3B in QRMP scheme, will now be allowed to claim refund on quarterly basis only If such taxpayer chooses a period other than Quarterly, while filing a refund application, they will be shown an error message and will not be able to proceed with filing of Refund application on the GST Portal.

4- Audit

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Audit related functionalities made available to taxpayers	All notices and report issued by tax official will be available to taxpayers under ‘Additional Notices and Orders Taxpayer can reply to the audit notices and can upload document Taxpayer can accept/reject/pay the liabilities, discrepancy-wise, as outlined in the Notice for Discrepancies or in Addl. Notice for Discrepancies (if any) or in Audit Report (Form GST ADT-02). Taxpayers can apply for Adjournment or for extension of the date of Audit to the tax officer

5 - Assessment and Adjudication

Sr.No.

Form/Functionality

Functionality made available for Taxpayers

1.

Selection of two more reasons for voluntary payment in Form GST DRC-03

Following two reasons have been included for selection in drop down list for Form GST DRC-03, for the taxpayers to make voluntary payment:

Liability Mismatch - GSTR-1 to GSTR-3B
ITC Mismatch - GSTR-2A/2B to GSTR-3B

6 - Front Office

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Status of Aadhaar authentication or E-KYC verification of a GSTIN	In the Search Taxpayer functionality (both pre-login and post login), the user will now be shown status of Aadhaar authentication or E-KYC verification of the searched GSTIN.
2.	Change in label and functionality of HSN / Service Classification Code Tax Rate search	The label for “Search HSN / Service Classification Code Tax Rate” has now been changed to “Search HSN Code”. The functionality also has been enhanced wherein if the user searches for an item or a HSN code, the output is displayed systematically under the associated Chapter head, the description of the keyed in HSN code and also other associated HSN codes (all hyperlinked) along with it. (Services> User Services > Search HSN Code).
3.	Additional information about taxpayers under Search Taxpayer functionality	In the “Search Taxpayer” functionality (Search Taxpayer> Search by GSTIN/UIN) available on the GST Portal, Post Login, users can now view certain additional details like Aadhar Authentication, e-KYC Verification, Compliance Rating, GSTIN/UIN status update, Annual Aggregate Turnover, Gross Taxable Income etc of the taxpayer.

7 – Enforcement

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Auto-generation of Form GST DRC-01 and its availability to the taxpayer on the GST Portal	As per Rule 142(1) of the CGST/SGST Rules, summary in Form GST DRC-01 is required to be served to the taxpayer along with the notice issued by the tax official under Section 73, 74, 129, 130 etc. The auto-generation of Form GST DRC- 01 (upon issuance of SCN/MOV-07/MOV-10 in Enforcement Module) has been enabled on the GST Portal and the same is now made available to the taxpayer under Additional Notices & Orders sub menu (Services> User Services > Additional Notices & Orders).

8 - Advance Ruling

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Saving Advance Ruling/Advance Ruling Appeal applications by applicants	Applicants can now save Advance Ruling/Advance Ruling Appeal applications upto 15 days, before editing and filing it on GST Portal. These applications in saved stage will be automatically purged after 15 days.

9 – Appeals

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Filing appeal against Refund order in Form GST APL 01	Any taxpayer or an unregistered person aggrieved by any decision or order passed against him/her by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date, on which the decision or order is communicated to him/her. This functionality has now been deployed on the GST Portal, to file online appeal against the refund order, with the respective Appellate Authority.

New Functionalities made available for Taxpayers on GST Portal in December, 2021

1. Returns

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Changes made in Form GSTR-1/IFF	To improve the taxpayer experience some enhancements have been done in GSTR-1/IFF user interface wherein taxpayers are provided with a re-organized dashboard easy amendment and addition of records Document counts on tiles with color coding Increase in number of records per page Recipient wise count of records For more details, please click https://www.gst.gov.in/newsandupdates/read/513
2.	Creation of My Masters facility in Form GSTR-1/ IFF	To help the taxpayer in making data entries faster and to reduce errors while creating their Statement of outward supplies in Form GSTR-1, 'My Master' facility has been created wherein taxpayers can save details of their recipients and suppliers and the HSN of the commodities they deal in for following two masters on the portal and in the offline tool: Product Master Supplier/Recipient Master Now whenever a taxpayer enters data in the related field of GSTR-1 for which master exists, Offline tool/portal will fetch the details from the Master and will show the probable values in the drop down based on the key words entered. By selecting the dropdown, all the corresponding fields of that row shall be filled up automatically. Taxpayers can also upload master created offline on GST common portal as JSON file to update their online master, and, similarly download the master created online and import it in the offline tool to update his master created offline.
3.	Allowing entry of suspended GSTINs as recipients in Form GSTR 1/ IFF (B2B Tables)	The system used to return an error message if a supplier entered GSTIN of a suspended taxpayer in the B2B, B2BA, CDNR and CDNRA tables of Form GSTR1/IFF. This validation has now been removed and taxpayer would be able to enter a suspended GSTIN as a recipient of taxable supplies in respective tables of Form GSTR-1/IFF.

2. Appeals

Sr.No.	Form/Functionality	Functionality made available for Taxpayers
1.	Integration of Appeal Module with Enforcement Module	The Enforcement module has now been integrated with Appeal module. The taxpayers will now be able to file an online appeal against orders passed by an Enforcement Officer.
2.	Integration of Appeal Module with Assessment Module	The Assessment module has now been integrated with Appeal module. The taxpayers will now be able to file an online appeal against orders passed by a Tax Officer.

Applicability of Form GSTR-9C from FY 2020-21 onwards

Applicability and format of GSTR-9C before the amendment

Businesses registered under the GST law having more than 2 crore as annual aggregate turnovers in a financial year had to get their books, represented by the annual financial statements, audited under Section 35(5) of the CGST Act.
After the conclusion of the GST audit by CA/CMA, the auditor had to sort out any deviations with the management, prepare a reconciliation statement between the audited financial statements and Form GSTR-9 (GST annual returns) filed by the business for a particular financial year. The Form was known as GSTR-9C provided by Section 44 of the CGST Act, read with CGST Rule 80, and this form had to be certified by the same auditor or a CA/CMA eligible to do so. It had to be prepared for every GSTIN registered under a particular PAN. Once the certification was complete, the business had to file both Form GSTR-9 and Form GSTR-9C on the GST portal on or before the due date of 31^st December of the year following that financial year. The taxpayers can pay any additional liability reported in this form through Form DRC-03. They must select ― ’Reconciliation Statement’ from the drop-down provided in Form DRC-03 and pay towards such liability only through the electronic cash ledger. The GST department considers the information reported in Form GSTR-9C to check for significant discrepancies in the taxpayer’s reporting and compliance. In turn, if it finds any such discrepancy that the taxpayer does not resolve, it can issue notice to the taxpayer. The format of the erstwhile Form GSTR-9C was divided into two parts. Part-A contained the reconciliation statement with the mention of any differences. Part-B contained the certification by the auditor or CA/CMA.
Part-A was further divided into five parts as follows:

Part No.	Particulars
Part-I	Basic details such as GSTIN, FY, Trade name and legal name, and any requirement of audit under any other law.
Part-II	Reconciliation between the turnover derived from the audited annual financial statement for a particular GSTIN and the turnover mentioned in Form GSTR-9 (GST annual returns).
Part-III	Reconciliation and differences, if any, between the GST-rate wise tax liability and payment as reported in Form GSTR-9 and derived from the audited financial statements for a particular GSTIN.
Part-IV	Reconciliation and differences, if any, between the input tax credit availed and used as reported in Form GSTR-9 and derived from the audited financial statements for a particular GSTIN.
Part-V	Auditor’s recommendation regarding any additional un-reconciled liabilities.

Part-B had two varieties for use. The auditor could use the first type or format for certifying the Form GSTR-9C himself. The second type or format could be used by a CA/CMA who did not perform the audit but certifies the Form GSTR-9C based on the auditor’s observations.

Changes introduced by the Union Budget 2021 and notifications

The Union Budget 2021 introduced two key changes in Sections 35 and 44 of the CGST Act. The government has removed Section 35(5) of the CGST Act. Further, Section 44 of the CGST Act stands amended. The changes in the Act were approved with the passing of the Finance Act, 2021. Following are the changes in the CGST Act

The need for a GST audit by CA/CMA stands removed for FY 2020-21 and any later financial years.
Every applicable taxpayer must submit a self-certified reconciliation statement by reconciling values between the audited financial statements and the annual returns.
Some taxpayers may be exempted from complying with the annual return and reconciliation statement requirement through the CBIC notification.
Section 44 shall not apply to any central government or state government departments already subject to audit by the Comptroller and Auditor-General of India (CAG).

The GST Council reaffirmed these changes at the 43rd GST Council meeting held on 28^th May 2021. The CBIC notified these changes on 30^th July 2021 vide Central Tax notifications 29/2021 and 30/2021. It notified the applicability of Sections 110 and 111 of the Finance Act, 2021 that contained these amendments. Further, Rule 80(3) and Part-B of the CGST Rules have been amended to specify the threshold limit for applicability and bring changes to the format. Accordingly, Form GSTR-9C applies to a taxpayer if the annual aggregate turnover limit for the relevant financial year is more than 5 crore. The format of Form GSTR-9C has been modified to include FY 2020-21 and to support self-certification.

Applicability of Form GSTR-9C from FY 2020-21 onwards

Form GSTR-9C continues to be exempted for input service distributors, taxpayers subject to TDS and TCS provisions, casual taxable persons and non-resident taxable persons. In addition to these, government departments and taxpayers with a total turnover less than or equal to 5 crore are added to the exemption category.
Accordingly, Form GSTR-9C becomes applicable to taxpayers with an annual aggregate turnover for the relevant financial year being more than 5 crore. These taxpayers are required to self certify or carry out a voluntary reconciliation statement without the need for audit and file it with the tax authority on or before 31^st December of the year following the relevant financial year. The following table summarizes the threshold applicability of both annual returns and the reconciliation statement for FY 2020-21.

Name of the Form A	*Applicability- AATO limit for FY 2020-21**	The due date for FY 2020-21
GSTR-9	> 2 crore	>31^st December 2021
GSTR-9C	> 5 crore	>31^st December 2021

Annual aggregate turnover during FY 2020-21.

Summarized table of changes to Form GSTR-9C

(Changes applicable for FY 2020-21 and onwards)
Changes in Part-A: Reconciliation statement is as follows:

Reference to part and/or table no.	Particulars	Changes made
Part-II – Tables 5B to 5N	Reconciliation of the annual turnover as per the audited annual financial statement with the turnover as declared in Form GSTR-9	These tables are optional while filing GSTR-9C for FY 2020-21. If there are any adjustments, those can be done in Table 5O.
Part-III and Table no. 9	Reconciliation of GST rate-wise liability and the amount payable	A new row is inserted below ‘K’ -0.10% to now have ‘K-1’ for other GST rates not listed above it.
Part-III and Table no. 11	Any additional amount to be paid but not paid (on account of the reasons specified under Tables 6,8 and 10)	A new row ‘others’ is inserted below 0.10% to now have other GST rates not listed above it.
Part-IV- Tables 12B, 12C, and 14	Reconciliation of Input Tax Credit (ITC)	These tables are optional while filing GSTR-9C for FY 2020-21.
Part-V	Auditor’s recommendation on any additional Liability due to non reconciliation	Heading changed to “Additional Liability due to non reconciliation” A new row ‘others’ is inserted below 0.10% to now have other GST rates not listed above it.
Verification	Verification of the registered person	Replaced by the following lines: I hereby solemnly affirm and declare that the information given herein above is true and correct, and nothing has been concealed therefrom. I am uploading the self-certified reconciliation statement in Form GSTR-9C. As applicable, I am also uploading other statements, including financial statements, profit and loss account and balance sheet, etc.
Instruction -serial no. 7	Part V – Additional Liability due to non-reconciliation	The wordings of the instruction are revised to remove references to the auditor and their recommendations, as follows: Part-V consists of the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of the input tax credit. Any refund that has been mistakenly considered and paid back to the government must also be declared in this table. Lastly, any other pending demand to be settled by the taxpayer has to be declared in this Table.

Part-B – Certification has been entirely removed

CFO or Finance Head’s responsibility towards self-certified GSTR-9C

No doubt that with the removal of the GST audit and certification by CA/CMA, compliance seems to have been simplified for taxpayers. On the flip side, the Finance Head’s of the taxpayer business will have added responsibility on their shoulders to report the figures in Forms GSTR-9 and GSTR-9C accurately.With this move being notified for FY 2020-21, every CFO or Finance Head of the applicable company must first ensure that their teams are aligned with the changes in the format of GSTR-9 and GSTR-9C. They should arrange for awareness sessions for their teams to understand the implications of removing the requirement of GST audit and certification by a CA/CMA.The government does not intend to reduce its verification measures with the removal of the GST audit. It may even increase the scrutiny procedures and impose penalties where it identifies any non-compliance or lapse in reporting. Businesses must notify any un-reconciled figures as it is in Form GSTR-9C, without any omissions. Companies may refer to the opinions and observations made by the statutory auditors regarding GST compliance while preparing GSTR-9C.

There is always a fear of GST registrations getting suspended for significant discrepancies in data between GST returns – GSTR-1 versus GSTR-3B versus books and GSTR-3B versus GSTR-2A versus books. The GST law added this ground for the suspension of GST registration with effect from January 2021.Hence, finance heads must have dedicated team members to perform these reconciliations before the deadline prescribed by the law for adjustments and corrections to GST data reported for a particular financial year. The deadline happens to be the due date of filing GSTR-1 and GSTR-3B of September of the year following the relevant financial year.These actions allow the business to prepare and report accurate GST annual returns and reconciliation statements with lower chances of any GST demand notices. In turn, they can avoid paying any tax dues through Form DRC-03 later on, during or after filing GSTR-9 and GSTR-9C.CFOs must set up robust systems in their organizations for annual GST reconciliation at the PAN-India level. Even though reporting is at GSTIN-level, the finance leaders must ensure data consistency in annual returns compared to the income tax returns, which can be achieved through automation and tech-enabled systems.

GST Amnesty Scheme

GST Amnesty Scheme was introduced by the government to allow taxpayers to file pending GSTR-3B at a reduced late fee on or before 31^st August 2021.
The GST Amnesty Scheme was first notified to cover periods from July 2017 up to September 2018. A one-time extension to the time limit was provided then. Taxpayers could file these pending returns on or before 31^st March 2019.Back in early 2020, several tax professionals and industry leaders urged the government to reopen the GST amnesty scheme for several months due to the COVID pandemic. The government finally acceded to their request.CBIC implemented the GST Amnesty Scheme for the second time through a notification dated 1^st June 2021. It applies to all the pending GSTR-3B returns of previous tax periods between July 2017 and April 2021.

Validity of the GST Amnesty Scheme 2021

As per the latest Central Tax notification number 33/2021 issued on 29^th August 2021, the validity of the GST amnesty scheme stands extended up to 30^th November 2021 from the earlier deadline of 31^stAugust 2021. It means that taxpayers, who have pending GSTR-3B between July 2017 and April 2021, can file such returns on or before 30^th November 2021 with a reduced maximum late fee.Previously, as per the CBIC’s latest Central Tax notification number 19/2021 issued on 1^st June 2021, the GST amnesty scheme applied from 1^st June 2021 to 31^st August 2021. Any taxpayer who hasn’t filed GSTR-3B before the due dates for tax periods starting from July 2017 to April 2021 could file within that deadline on the GST portal.

Benefits of the GST Amnesty Scheme 2021

The taxpayers cannot file a particular tax period’s GSTR-3B without filing the previous ones. Moreover, suppose the taxpayer hasn’t filed GSTR-3B for six consecutive tax periods or three consecutive quarters. In that case, they may stand the risk of GST registration getting cancelled. It can impact their business as clients, or GST registered customers may refrain from dealing with you or cancel contracts making GSTR-3B substantial compliance for the smooth running of the company.The taxpayers will benefit from this relief as they need not pay hefty late fees, which otherwise discourage them from filing any pending GSTR-3B return. Further, it helps taxpayers restore their business after being severely affected by lockdowns and weak economic conditions due to the pandemic.

What is the Late Fee Reduction under the GST Amnesty Scheme?

The taxpayers will get a concession in the late fee payable under the GST Amnesty Scheme. The maximum late fee is restricted to 1,000 per return (i.e. 500 under CGST and 500 under SGST) for GSTR-3B with any tax liability other than a nil GSTR-3B filing.On the other hand, the maximum late fee payable for a nil GSTR-3B is fixed at 500 per return (i.e. 250 each under CGST and SGST). In other words, the late fee payable for such a return will be lower of the following two amounts. These are the total late fees as calculated under the Act for every day of delay and the maximum late fee as mentioned above.For instance, suppose XYZ & Co hasn’t filed GSTR-3B of January 2021 due by 20^th February 2021 but now wants to file on 2^nd August 2021. A late fee as per the Act would have been 8,150 for 163 days of delay at 50 per day of delay for GSTR-3B with tax liability. But maximum late fee under the scheme is restricted to 1,000 for the return of GSTR-3B for January 2021. So, XYZ & Co is liable to pay a late fee of 1,000 for filing such a return, the tax liability and the applicable interest under the Act.

Challenges and Issues under the GST Amnesty Scheme

Although the scheme aims to provide relief to non-filers who want to continue their business by rightfully declaring GST data, it is not free from hurdles. Some challenges and issues came along with the GST Amnesty Scheme.

No relaxation in interest dues

Those having tax liability and who didn’t file GSTR-3B are not given a waiver of interest. Still, only the maximum late fee is relaxed for filing it before 31^st August 2021.

Non-admissibility of input tax credit

Certain tax professionals question the non-admissibility of Input Tax Credit (ITC) under the GST Amnesty Scheme. Admissibility of ITC under this scheme is a genuine concern raised by tax experts. Although the amnesty scheme allows tax payment pending for previous periods, it is still silent regarding ITC claims in the same return of that preceding financial year.The CGST Act prescribes the time limit for ITC claims. The ITC on a tax invoice or debit note issued in a financial year can be claimed by the earlier of two dates. These are the due dates of filing GSTR-3B for September of the year following the financial year and the annual return.For example, assume the due date to file GSTR-3B of September 2020 was 20^th October 2020. The annual return in Form GSTR-9 is scheduled on 31^th December 2020. Then, the maximum time to claim ITC for FY 2019-20 was 20^th October 2020 in the GSTR-3B of September.The government extended the time limit by late fee reduction for filing GSTR-3B of preceding tax periods. However, it has not pushed the time limit for claiming ITC for the same periods. So it legally disallows a taxpayer from reporting ITC while filing GSTR-3B of the past tax period. The recipient cannot claim such ITC under the amnesty scheme.

No relief to late filing of GSTR-1 under the scheme

The GSTR-1 return is not covered under the scheme. So there is no late fee waiver or relief to file pending GSTR-1 for the same tax period as the GSTR-3B that the taxpayer intends to file.

Revocation of cancelled GST registration

Note that without an active GSTIN, taxpayers cannot file pending GSTR-3B returns. Recently, the CBIC issued a press release and also the Central Tax notification numb er 34/2021 on 29^th August 2021. As per this, the time limit to apply for revocation of cancellation of GST registration stands extended up to 30^th September 2021, if GSTINs were cancelled between 1^st March 2020 to 31^stAugust 2021 on account of non-filing of GSTR-3B [Section 29(2) clauses (b) and (c) of the CGST Act].Till 29^th August, there was no clarification about GSTINs already cancelled due to non-filing of past GSTR-3B returns about when and how it will be revoked or restored where the aggrieved taxpayer preferred an appeal.

Solutions for the Issues

The taxpayers must be provided with the full advantage of the scheme by looking into these aspects. The government should expand the scheme’s scope to include GSTR-1, GSTR-9, GSTR-10 and allow ITC of past periods where the time limit has expired. Majorly, options to revise returns must be provided to recipients of such ITC. Hence, the government must suitably take note of these anomalies and correct the legal gap at the earliest.

Note:

From 1^st January 2022, businesses can avail ITC only if it is reported by supplier in GSTR-1/ IFF and it appears in their GSTR-2B. Section 16(2) (aa) was notified on 21^st December 2021.
From 1^st January 2022, taxpayers cannot file GSTR-1 if the previous period’s GSTR-3B was not filed.
From 1^st January 2022, the GST officers can initiate recovery proceedings without any show cause notice against taxpayers who under-report sales in GSTR-3B compared to GSTR-1.
CGST Rule 36(4) is amended to remove 5% additional ITC over and above ITC appearing in GSTR-2B. From 1^st January 2022, businesses can avail ITC only if it is reported by supplier in GSTR-1/ IFF and it appears in their GSTR-2B. Section 16(2) (aa) was notified on 21^st December 2021.

QRMP Scheme

A registered taxpayer with an aggregate annual turnover of up to 5 crore in the preceding financial year can opt for the QRMP scheme. This scheme allows taxpayers to file the GSTR-3B quarterly, while paying taxes on a monthly basis. Thus, small taxpayers can now file only eight regular returns in a year, i.e., four GSTR-1 returns and four GSTR-3B returns instead of 16 returns, i.e., four GSTR-1 and twelve GSTR-3B returns.
Under the QRMP scheme, an Invoice Furnishing Facility (IFF) is also available to taxpayers, to upload their sales invoices every month on the GST portal, even though the GSTR-1 is to be filed quarterly. These invoices will be reflected in the GSTR-2A and GSTR-2B of their GST registered buyers, who can use the input tax credits (ITC) on a timely basis. This prevents their customers from losing out on eligible input credits and in turn them losing their customers.

Due Dates for Payments under the QRMP Scheme

All registered persons under the QRMP scheme should pay the tax due in each of the first two months of the quarter by the 25^th of the next month in that quarter. For example, the tax due for the month of February 2021 (Month 2) should be deposited by 25^th March 2021.A taxpayer should deposit the tax using Form GST PMT-06. The taxes can be paid either using the fixed sum method or the self-assessment method. On the other hand, the tax payment for the third month is due by 22^nd or 24^th of the month succeeding the quarter and must be paid together with the GSTR-3B filing.

Methods of Making Payments under the QRMP Scheme

Registered persons can make payments for the first two months of the quarter by using either of the following methods:

Fixed Sum Method- Under this method, a taxpayer shall pay an amount of tax as reflected in the pre-filled challan (on the basis of the previous tax payment) in Form GST PMT-06, for an amount equal to 35% of the tax paid in cash.
Self Assessment Method (Actual Tax Due): Under this method, a taxpayer will pay the tax on outward supplies after taking into consideration the input tax credit available. In this case, the taxpayer will manually arrive at the tax liability and deposit the same in Form GST PMT-06. The taxpayer can refer Form GSTR-2B to arrive at the amount of ITC available.

Important Notes:

The amount deposited by the taxpayer for the first two months of the quarter shall be solely debited for the purpose of offsetting the liability in that quarter’s Form GSTR-3B. Any amount remaining after filing that quarter’s Form GSTR-3B may either be claimed as a refund or used for any other purpose in the subsequent quarters.
In the case of cancellation of registration of a taxpayer during any of the first two months of the quarter, he would still be required to furnish his Form GSTR-3B for that relevant tax period.

Applicability of Interest under the QRMP Scheme

Interest is applicable under the QRMP scheme if:

Payment is not made in Form GST PMT-06: If the payment is not made within the due date, interest will be applicable from the due date of furnishing Form GST PMT-06 until the date of making payment.
Non-filing of Form GSTR-3B: If the return in Form GSTR-3B is not filed within the due date, then interest is applicable as per the provisions of Section 50 of the Central Goods and Services Tax (CGST) Act for the tax liability, net of ITC.

Rate of interest- It shall be 18% of the net tax liability which remains unpaid or paid after the due date for any of the months of the quarter. Also, a late fee is applicable if there is a delay in filing the returns (GSTR-3B/GSTR-1). A late fee of 50 per day is charged ( 20 for nil returns), subject to a maximum of 5,000. However, no late fee is charged for a delay in payment of tax for the first two months of the quarter.

Quarterly Return Filing and Monthly Payment of Taxes (QRMP) Scheme under GST

The Central Board of Indirect Taxes & Customs (CBIC) introduced Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme under Goods and Services Tax (GST) to help small taxpayers whose turnover is less than 5 crores. The QRMP scheme allows the taxpayers to file GSTR-3B on a quarterly basis and pay tax every month.

Who is eligible for the QRMP scheme?

A registered person who is required to furnish a return in GSTR-3B, and who has an aggregate turnover of up to 5 crore in the preceding financial year, is eligible for the QRMP Scheme. Further, in case the aggregate turnover exceeds 5 crore during any quarter in the current financial year, the registered person shall not be eligible for the scheme from the next quarter. It is clarified that the aggregate annual turnover for the preceding financial year shall be calculated in the common portal taking into account the details furnished in the returns by the taxpayer for the tax periods in the preceding financial year.The quarterly GSTR-3B filing option was made available from 1^st January 2021 onwards. It is clarified that this scheme is optional and can be availed based on GSTIN.

How to exercise Option for QRMP Scheme?

A registered person who intends to file his GSTR-3B quarterly should indicate the same on the GST portal, from the 1^st of the second month of the preceding quarter until the last day of the first month of the quarter for which such option is being exercised.For example: If A wishes to file quarterly returns for the quarter of Apr-Jun 2021, he should have opted for quarterly filing on the common GST portal between 1^st February 2021 and 30^th April 2021.Once the registered person has opted for quarterly filing, he will have to continue to furnish his return every quarter for all future tax periods, except in the following situations:

If the taxpayer becomes ineligible for furnishing a quarterly return (for example, if the aggregate turnover crosses 5 crore during a quarter, then from the next quarter he will not be able to file quarterly returns). In such a case, the taxpayer must furnish GSTR-3B on a monthly basis.
A registered person will not be eligible to opt for furnishing quarterly returns if the last return, which was due on the date of exercising such an option, has not been furnished.

For example, if the person is opting for quarterly GSTR-3B filing on 1^st December 2020, he will need to furnish his GSTR-3B return for October 2020, which would have been the last return due on the date of exercising the quarterly filing option.

Deemed monthly/quarterly filing of GSTR-3B

The taxpayer has to follow the above procedure to opt for the quarterly GSTR-3B. However, in case of registered persons falling in the categories specified in the table below, who have furnished their GSTR-3B return for October 2020 by 30^th November 2020, it shall be deemed that they have opted for monthly or quarterly filing as detailed below-

S No.	Class of Registered Persons	Deemed Option
1.	Registered individuals with an aggregate turnover of up to 1.5 crore, who have furnished Form GSTR-1 quarterly in the current financial year	Quarterly GSTR-3B
2.	Registered persons with an aggregate turnover of up to 1.5 crore, who have furnished Form GSTR-1 monthly in the current financial year	Monthly GSTR-3B
3.	Registered persons with an aggregate turnover of up to 1.5 crore, who have furnished Form GSTR-1 monthly in the current financial year	Monthly GSTR-3B
4.	Registered persons having an aggregate turnover exceeding 1.5 crore and up to 5 crore in the preceding financial year	Quarterly GSTR-3B

The taxpayers referred to in the Sl. No. 2 in the above table could have changed the default option and opt for quarterly GSTR-3B filing between 5^th December 2020 and 31^st January 2021.

How to submit details of outward supplies?

The taxpayers who opted for the QRMP scheme can use the Invoice Furnishing Facility (IFF) which allows quarterly GSTR-1 filers to upload their invoices every month. One should keep the following points in mind before utilizing the IFF:

The IFF can be utilized only for the first two months of a quarter
The invoices relating to the last month of a quarter are to be uploaded in the GSTR-1 return only
There is no requirement to upload invoices in GSTR-1 if the same has been uploaded in the IFF.
The taxpayer has to submit the B2B invoice details of sale transactions (both inter-state and intra-state) along with debit and credit notes of the B2B invoices issued during the month.
The total net value of invoices that can be uploaded is restricted to 50 lakh per month.
The details submitted in IFF will be reflected in the GSTR-2A, GSTR-2B, GSTR-4A or GSTR-6A of the recipients as the case may be.
The Invoice Furnishing Facility will come into effect from 1^stJanuary 2021.

How to make monthly tax payments under the QRMP scheme?

The taxpayer has to deposit tax using form PMT-06 by the 25^th of the following month, for the first and second months of the quarter. The taxpayers can pay their monthly tax liability either in the Fixed Sum Method (FSM), also popular as 35% challan method, or use the Assessment Method (SAM).

Fixed Sum Method (FSM) or 35% challan method:

The taxpayer must pay an amount of tax mentioned in a pre-filled challan in the form GST PMT-06 for an amount equal to 35% of the tax paid in cash.

S No.	Type of Taxpayer	Tax to be paid
1.	Who furnished GSTR-3B quarterly for the last quarter	35% of tax paid in cash in the preceding quarter
2.	Who furnished GSTR-3B monthly during the last quarter	100% of tax paid in cash in the last month of the immediately preceding quarter

Self Assessment Method (SAM):

This is the existing method where a taxpayer can pay the tax liability by considering the tax liability on inward and outward supplies and the input tax credit available. The taxpayer has to manually arrive at the tax liability for the month and has to pay the same in form PMT-06. For ascertaining the amount of ITC available for the month the taxpayer can use form GSTR-2B.
There are certain instances where no amount may be required to be deposited, such as–

For the first month of the quarter – where the balance in the electronic cash/credit ledger is adequate for the tax liability of the said month OR where the tax liability is nil.
For the second month of the quarter – where the balance in the electronic cash/credit ledger is adequate for the cumulative tax liability for the first and second months of the quarter OR where the tax liability is nil.

It is to be noted that a registered person will not be eligible for the said procedures unless he has furnished the return for the complete tax period proceeding such month. A complete tax period is a tax period where the said person is registered from the first until the last day of the tax period.

Due dates for filing quarterly GSTR-3B

The due dates filing quarterly GSTR-3B has been notified as follows:

S No.	GST Registration in States and Union Territories	Due Date
1.	Chhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli, Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh	22^nd of the month succeeding such quarter
2.	Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Mizoram, Manipur, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha	24^th of the month succeeding such quarter

Input Tax Credit Claims under QRMP Scheme

There is no procedural difference in the way Input Tax Credit (ITC) is claimed by a registered person opting into the QRMP scheme. The QRMP taxpayers who are using the self-assessment method of calculating the tax payments for the first two months of the quarter can consider the ITC available as per their GSTR-2B for the month. Accordingly, they can pay the balance as cash towards the GST liability.
However, the GSTR-2B for the quarter gets generated on 14^th of the month following the quarter upon the filing of quarterly GSTR-1. Hence, the buyers who deal with the vendors under the QRMP scheme will need to refer to quarterly GSTR-2B for ITC claims.

Interest under QRMP scheme

The interest will be applicable as follows if the taxpayer opts for one of the following methods:

Fixed Sum Method (FSM) or popularly known as the 35% challan method:

S No.	Scenario	Interest to be paid
1.	Tax liability mentioned in pre-filled form GST PMT-06 is paid by 25^th of the following month	Nil
2.	Tax liability mentioned in pre-filled form GST PMT-06 is paid by 25^th of the following month	18% of the tax liability(from 26^th of the following month till the date of payment)
3.	The final tax liability for the first two months is less than or equal to the amount paid through pre-filled form GST PMT-06	Nil
4.	The final tax liability for the first two months is higher than the tax amount paid through pre-filled form GST PMT-06, and such excess liability has been paid within quarterly GSTR-3B due date	Nil
5.	The final tax liability for the first two months is higher than the tax amount paid through pre-filled form GST PMT-06, and such excess liability has not been paid within quarterly GSTR-3B due date	Nil

22^nd or 24^th of the month succeeding such quarters based on the state of the taxpayer. The interest will be applicable as follows if the taxpayer opts for Self Assessment Method (SAM):The taxpayer has to pay interest at 18% on the net tax liability which remains unpaid or paid beyond the due date for the first two months of the quarter.It is important to note that the taxpayer has to pay interest at18% if there is any late payment of tax in the third month of a quarter. This is applicable irrespective of Fixed Sum Method (FSM), popular as 35% challan method, or Self Assessment Method (SAM).

Late fee under QRMP scheme

The late fee should be paid as follows if the quarterly GSTR-3B is not filed within due date, subject to a maximum late fee of 5,000:

Name of the Act	Late fee for everyday of delay	Late fee for everyday of delay(in case of ‘Nil’ tax liability)
CGST Act	25	10
SGST Act	25	10
IGST Act	50	20

However, it is clarified that no late fee is applicable for delay in payment of tax in the first two months of the quarter in form PMT-06.

Step-by-step Guide on How to Change the Profile under the QRMP Scheme

A taxpayer shall follow the steps below to change the profile under the QRMP Scheme:

➡

Step 1: Log in to the GST portal and navigate through Services > Returns > Opt-in for quarterly return.

➡

Step 2: The opt-in quarterly return page will be displayed. Select the financial year from the drop down list for which you want to change the filing frequency. Click on ‘Search’.

Step 3: The following details will be displayed-

Quarter – The four quarters of the financial year will be displayed.

Frequency – The selected monthly/quarterly filing options will be displayed. The quarter open for selection will be highlighted in green. A taxpayer can choose the monthly/quarterly option as desired, and then click on ‘Save’ under the action tab to save the preference.

Selection available – This displays the specific dates of the quarter during which the taxpayer can select his filing frequency.

Applicable return due dates- This tab will display the applicable return due dates for each of the months of the quarter for GSTR-3B and GSTR-1 returns.

Note: For taxpayers whose aggregate annual turnover is greater than 5 crores, the filing frequency will be monthly and there will be no option to choose quarterly return filing.

➡

Step 4: A confirmation message will be displayed. Click ‘OK’ to confirm the selection of filing frequency.

If the taxpayer chooses the filing frequency as quarterly:

If the taxpayer chooses the filing frequency as monthly:

Step 5: A message will be displayed that the filing frequency has been changed. Click ‘OK’.The quarterly opt-in page will be displayed. The filing frequency will be changed and the save button will be disabled.

Note: After the taxpayer has opted in or out of the QRMP Scheme, an email and SMS will be sent to the taxpayer’ primary authorized signatory. Click on the ‘Continue to returns dashboard’ button to go to the returns page.

Steps to Make Tax Payments under the QRMP Scheme

Under QRMP Scheme, small taxpayers file GST returns quarterly while they pay taxes monthly. Steps to Make Tax Payments under the QRMP Scheme are as follows:

Step 1:

Log in to the GST portal and navigate through Dashboard> Payments> Create challan.

Step 2:

Under ‘Reason for Challan’, select the ‘Monthly payment for quarterly return’ option. Select the financial year, period, type of challan and then click on ‘Proceed’.

Step 3:

To pay tax using the 35% challan method, click on ‘35% challan’ under challan type.
-To pay tax under the self-assessment method, click on the ‘Challan on self-assessment basis’ option.

Step 4:

-If the ‘35% challan’ type is selected, click on ‘Generate 35% challan’ on the next page. This will auto-generate the challan based on the previous periods’ GSTR-3B.
-If the ‘Challan on self-assessment basis’ is selected, the taxpayer will need to manually compute his tax liability and enter the same in the relevant cells. Once the values are entered, he will need to click on ‘Generate challan’.

Note: A taxpayer is not required to make any tax payment during the first two months of the quarter if the balance in the electronic cash/credit ledger is sufficient for the tax due, or there is a nil tax liability.

Step 5:

Pay the challan generated as per your preferred mode of payment. To know more about steps to make payments under GST, read our article on “Step-by-step process of GST payments”.

Communication between Taxpayers on GST Portal

Communication between supplier and recipient facility is available on the GST portal. Now, taxpayers can directly send messages for missing documents. Communication between taxpayers functionality enables the supplier and the recipient to communicate with each other on the GST portal directly.

What is ‘communication between taxpayers’ and its purpose?

This facility enables suppliers and the recipient to communicate with each other on the GST portal by sending/receiving notifications. A taxpayer will receive an alert for the new notifications. Direct communication helps to reduce the scope of deficiencies and brings transparency in the system. This facility is not available for taxpayers registered under TDS, TCS and non-resident taxpayers. For example, purchaser X wants to claim ITC on goods purchased from Y, but Y has not yet uploaded his invoice in GSTR-1. In this case, X can send a notification to Y requesting to upload the invoice using this facility.

Salient features of the communication between taxpayers facility

Below are some of the features of ‘communication between taxpayers’ facility:

Enables communication between suppliers and recipients by way of sending notifications.

A taxpayer can read and reply to the notification received.

He can send a new notification to the supplier or recipient. An alert will also be given to the recipient/supplier on logging into the GST portal.

An email or SMS is triggered with each notification sent to the counterparty.

The recipient can upload the details of missing documents and send a notification to the supplier. The supplier can then add those invoices in Form GSTR-1.

A taxpayer can send up to 100 notifications to a single GSTIN for a particular tax period.

The functionality to upload and download the documents will be made available soon.

Step by step process to use the ‘communication between taxpayers’ facility

(A). Send notification to the supplier

Step 1: Visit the GST portal. Navigate to Services>User services>’Communication between taxpayers’ option.

Step 2: The ‘Communication between taxpayers’ page is displayed. It has four tabs:

Inbox – It shows new notifications received and reply received from supplier or recipient.
Compose - Using this option, a taxpayer can send a new notification to a supplier or recipient.
Outbox - It shows notification or reply sent to a supplier/recipient.
Download CSV template - This will allow the taxpayer to download the CSV template to upload the notifications at one go.

Step 3: Click on the compose option to send a new notification to the buyer. Send a new notification page will be displayed. From the ‘notification to’ drop-down list, select the option buyer. Then, enter the supplier GSTIN. This will auto-populate the field ‘trade name/legal name’. Now, enter the subject (the maximum length allowed is up to 50 characters).

Step 4: Select the action required under the document details section, as shown below: Purpose of choosing each action is as follows:

File Missing Document – Buyer can inform the Supplier to upload the required missing documents.
Rejected-Amendment Required – Buyer can inform the counterparty to amend the invoice, debit note or a credit note.
Rejected-Wrongly sent to me – Buyer can inform the counterparty that the document’s supply is ‘wrongly sent to me’.
Re-Uploaded document – Taxpayer can inform the Supplier to delete or re-upload the uploaded document.
Payment made – Recipient can inform the Supplier that the payment has been made.
Others – Any other information can be added.

In case a supplier is sending a notification to the buyer, then the following options are available under the ‘Action required’ tab:

Payment not received - Supplier can select this option to inform the buyer that the payment is not yet received.
Others - Any other information can be added.

Step 5: Click on the plus icon to add document details. After adding the details, the ‘save’ button will be displayed. Click on the ‘save’ button to save the details.After adding the details, select rate from the rate drop-down list and enter the taxable value. The tax amount will be auto-calculated based on rate and taxable value provided.

Step 6: Now, the buyer can add a remark for the supplier under the remarks section.

Step 7: Click on the send button. A taxpayer will receive a message- ‘Your notification has been successfully sent to counterparty’. Click OK.Note: In case of changes required, he can click on the ‘reset’ button to change the details.

(B). View notification received from supplier:

Step 1: The supplier will get a new notification update in the inbox tab. The supplier should click on the inbox tab to view the new notifications received.The new notification received will be displayed in bold letters at the top. Click on ‘view’ to see the details.

(C). Reply to notification from supplier:

Step 1: Click on the ‘reply/take action’ button on the details page to reply to the notification.
Step 2: Select the action taken from the drop-down list and then add the supplier remarks.
Step 3: Click on send. A message will be displayed- ‘Reply has been successfully sent’.

How to upload the missing document directly to GSTR-1?

Follow the below steps to upload the missing documents directly in Form GSTR-1:
1. Select the check box under the Upload to GSTR-1 field. Select the Action Taken by the supplier from the drop-down list and then enter the details.

Note: A supplier can only upload documents which are not filed to Form GSTR-1. Enter the remarks in the Supplier Remarks section. Then, click the ‘UPLOAD TO GSTR-1’ button.

A message will be received- ‘Document upload request is successful’. Click on ‘OK’.

Blocking of GSTR-1 if GSTR-3B is not filed

Blocking of GSTR-1 was introduced by a new CGST rule 59(6) implemented in 2021 if GSTR-3B was not filed for the preceding two months or the last quarter. Blocking of GSTR-1 filing has been notified by adding a new sub-rule (6) under Rule 59 of the CGST Rules. The Central Board of Indirect Taxes and Customs (CBIC) issued the update vide notification no. 94/2020 dated 22nd December 2020. This rule deals with the form and manner of furnishing details of outward supplies.

All about blocking of GSTR-1 and IFF filing

If a registered taxpayer fails to file the return in GSTR-3B for the preceding 2 months then he would not be allowed to provide the details of outward supplies of goods or services or both in GSTR-1. The CGST Rule 59(6) covers this aspect.
Further, if the taxpayer has opted into the QRMP scheme to file returns on a quarterly basis, then he will not be allowed to file B2B sales on the IFF or file GSTR-1 if GSTR-3B of last quarter is pending for filing.As per prior provisions, non-filing of GSTR-3B resulted in the blocking of e-way bill generation. But, as per new rules, it will result in the blocking of the e-way bill as well as GSTR-1 of the registered person. Also, if a taxpayer is required to file GSTR-3B due to the applicability of Rule 86B and fails to do so, his GSTR-1 will get blocked.For example, if the taxpayer has not filed GSTR-3B for April and May, then his GSTR-1 will get blocked for June. For quarterly return filers if the taxpayer fails to file GSTR-3B for the preceding tax period then he will not be permitted to file GSTR-1 for subsequent quarters. The main motto of the Government behind this is to track the non-filers and make them compliant.

Amendment brought by FA 2020 is applicable retrospectively.

The following table shows the different situations under which the books of accounts are to be audited under section 44AB of the Act.

Rule 59 (6) implementation on the GST portal

The GST portal is implementing this on the GST portal starting from 1^st September 2021. Hence, if a taxpayer tries to save data of GSTR-1 or use IFF for August 2021 and attempts to click the ‘Submit’ button for filing, the portal throws an error. It flags any pending GSTR-3B returns for two months in a row (up to July 2021) or one quarter (ending 30^th June 2021). The taxpayer should file pending GSTR-3B returns to perform GSTR-1 filing.Tax officers cannot intervene to unblock the filing as it is system-automated.

Impact of the blocking of GSTR-1 filing

If a taxpayer is unable to file GSTR-1 then the counterparty will not be able to claim the credit on such purchase. Non-uploading of invoices in GSTR-1 will result in the non-reflection of the transaction in the counterparty’s GSTR-2A and GSTR-2B. Thus, the recipient will be automatically denied credit.

How to resolve the issue?

Filing of GSTR-3B will result in unblocking of GSTR-1. The Government wants the taxpayer to be compliant and thus these new provisions have been added to the existing rules and regulations.

Invoice Furnishing Facility

Invoice Furnishing Facility (IFF) allows small taxpayers to upload their invoices every month. The Invoice Furnishing Facility (IFF) is a facility where quarterly GSTR-1 filers can choose to upload their Business-to-business (B2B) invoices every month, currently under the QRMP scheme only. It is governed by Rule 59(2) of the CGST Rules, available to regular taxpayers having an annual aggregate turnover of up to 5 crore. One should keep the following points in mind before utilizing the IFF:

The IFF is an optional facility. Non-usage will not attract any late fee.
The invoices relating to the last month of a quarter are to be uploaded in the GSTR-1 return only.
There is no requirement to upload invoices in GSTR-1 if the same has been uploaded in the IFF.
The total value of invoices that can be uploaded per month is restricted to 50 lakh.
The details submitted in IFF will be reflected in the GSTR-2A and GSTR-2B of the recipients.
The Invoice Furnishing Facility will come into effect from 01.01.2021 and the first cut-off date was 13^th February 2021 for January 2021 (being the first month for the January-March 2021 quarter).

Who can use the Invoice Furnishing Facility?

Small taxpayers opting into the QRMP scheme filing their GSTR-1 returns every quarter can utilize the Invoice Furnishing Facility. It is important to note that if a taxpayer does not opt to upload invoice details through the IFF, he/she has to upload all the invoice details for the three months of the quarter in the GSTR-1 return.

What is the purpose of the Invoice Furnishing Facility?

The taxpayers whose aggregate turnover is less than 5 crore in the preceding financial year can file their GSTR-1 and GSTR-3B every quarter by opting into the QRMP scheme. This is allowed to reduce the compliance burden on small taxpayers. However, this creates problems for taxpayers who make purchases from QRMP taxpayers in claiming Input Tax Credit (ITC).For example, when a buyer purchases goods from a QRMP taxpayer during a quarter, the buyer might have to wait until the end of the quarter to claim ITC. The reason for the same is that a small taxpayer can upload the invoices and complete the GSTR-1 filing only after the quarter is completed. This process would cause a delay in claiming ITC as the buyer can claim full ITC only when the invoice appears in his/her GSTR-2B.

Hence, the IFF has been introduced under the QRMP scheme to remove these hardships allowing the QRMP taxpayers to upload selective or all B2B invoices on the GST portal using IFF for the first two months of the quarter. In turn, it helps the buyers in claiming ITC without any delay.

What details are to be submitted in the Invoice Furnishing Facility?

The following details are to be submitted by the small taxpayers if they opt for Invoice Furnishing Facility:

B2B invoice details of sale transactions (both inter-state and intra-state) – being corresponding tables 4A, 4B, 4C, 6B and 6C of GSTR-1.
Debit and credit notes towards the B2B invoices issued during the month (CDNR) – being corresponding table 9B of GSTR-1.
Respective amendments to the B2B invoice (B2BA) and/or the debit and credit notes (CDNRA) – being corresponding tables 9A and 9C of GSTR-1.

It is important to note that the taxpayer should upload all B2C invoices of the quarter while filing quarterly GSTR-1.

How to use the Invoice Furnishing Facility?

As the Invoice Furnishing Facility is optional for the taxpayers under the QRMP scheme, the GST portal gave a timeline to opt-in or out of the scheme, i.e. it was 31^st January 2021 for the quarter January-March 2021. Once the small taxpayers stayed in the scheme, the GST portal has provided this facility for the first two months of the quarter only. The B2B invoices should be uploaded in IFF from 1^st to the 13^th of the month subsequent to the relevant month (being only first two months of the quarter).

Advantages of using the Invoice Furnishing Facility

Any late upload of B2B invoices, beyond 13^th of next month (cut-off date for a month) will never attract late fee unlike GSTR-1. However, the registered buyers may at the most lose the input tax credit for that month as it gets deferred to the next month.
IFF is optional and flexible. If it was chosen in the first month of a specific quarter, there is no rule that it must be chosen for the second month of the same quarter.
Buyers of goods from small taxpayers can claim ITC every month.
The B2B sales details uploaded on IFF will get reflected or auto-populated into the relevant quarterly GSTR-1, thereby removing the need to re-enter the details.
It pushes for a monthly reconciliation of data and that will ultimately make quarterly return filing easier.
Small taxpayers can improve their business by providing faster ITC claims.
Suppose the QRMP taxpayer has only submitted the B2B data on IFF by 13^th of next month but forgotten to finish filing IFF for the month by 13^th. He will still be allowed to file IFF after 13^th, provided the data is already submitted on or before 13^th of the next month.
Eases the compliance burden by reducing the volume of invoices to be uploaded at the end of the quarter.

This is a good move to help both small taxpayers and buyers from small taxpayers. This facility will indirectly help small taxpayers to enhance their business by providing faster ITC claims to their buyers. However, this may increase the compliance costs for them. Further, the data must be segregated as B2B and non-B2B transactions for reporting on the IFF. Once the invoices are uploaded and filed on IFF, it gets auto-populated into the quarterly GSTR-1, making it non-editable or non deletable.Hence, one has to make a comparison between the benefit of opting for IFF and the cost involved. It is good to opt-in for this facility if the QRMP taxpayer raises comparatively larger volumes of B2B invoices than B2C invoices in a quarter. Further, the impact on business relation with their registered customers must be understood well.

Applicability

A QRMP taxpayer who files quarterly GSTR-1 and GTR-3B returns can use the IFF. If a taxpayer does not opt for it, he needs to upload invoices directly in the GSTR-1.

Prerequisites to use the Invoice Furnishing Facility (IFF)

Prerequisites for using the IFF are:

A taxpayer should be registered as a regular taxpayer or has opted in/out of the composition scheme.
A taxpayer should have a valid user ID and password.
A taxpayer should have opted to file under the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme.

Important notes while using the Invoice Furnishing Facility (IFF)

IFF is optional and can be submitted or filed between the 1^st till the 13^th of the next month for the relevant month (being first or second month of a particular quarter).
There is option to continuously upload invoices to save them between 1^st and 13^th of the next month.
Any other notified professionals- certain sports-related persons, company secretaries and information technology.
However, in case the IFF has been submitted, it can be filed even after 13^th of the month.
Detailed filled and saved before the end date can be reset by clicking the ‘RESET’ button on the GSTR-1/IFF page.
Submitted details cannot be deleted by using the RESET button.
The submit button will freeze the invoices uploaded on the IFF for that specific month. The taxpayer will be unable upload any further invoices for that month.
The details uploaded on IFF are passed onto the respective buyers’ GSTR-2A and GSTR-2B, as well as the quarterly GSTR-1 return of the supplier himself.
Both online as well as offline tools are available for IFF

Step-by-step process to upload invoices using the Invoice Furnishing Facility (IFF)

The invoice furnishing facility is available only for quarterly taxpayers. The following are the steps to upload invoices using the IFF:

Step 1: Login- Login to the GST portal with your credentials and navigate to Services > Returns > Returns Dashboard.
The file returns page will be displayed. Select the financial year and return filing period from the drop-down list. Then Click on ‘Search’.Click on the ‘Prepare Online’ button on the Invoice Furnishing Facility tile.

Note: You can also click on ‘Prepare Offline’ if you wish to upload the JSON file containing details of outward supplies using the returns offline tool. The IFF page will be displayed along with all its tables.

Step 2: Update the details in all the tables- Fill in the details in all the tiles displayed:

(A). 4A, 4B, 4C, 6B, 6C- B2B invoices:

(a). Click on the ‘4A, 4B, 4C, 6B, 6C- B2B invoices’ tile to update B2B transactions’ details.
(b). The B2B invoices-receiver wise summary page is displayed. Click on the ‘Add details’ button to add new invoices.
(c). The B2B-add invoice page will be displayed. Enter the GSTIN/UIN of the receiver.
(d) Select any of the following as applicable:

Deemed exports
SEZ supplies with payment
SEZ supplies without payment
Supplies attracting reverse charge
Inter-state supplies attracting IGST

(e). Update the invoice number, date and invoice value fields with the relevant details
(f). Select the checkbox for ‘supply eligible for differential tax rates’ if applicable.
(g). In the case of an intrastate transaction, the fields for central tax and state tax will appear. In the case of an intrastate transaction, the fields for integrated tax will appear. Both these fields will be auto-populated based on taxable values entered.
(h). Click on the save button to save the invoice details.

The previous page will be uploaded with a message saying ‘request accepted successfully’.Click on the back button to go to the ‘Invoices- Receiver-Wise Summary’ page to view the invoices’ receiver-wise summary.Click on the add details button to add invoices. Click on the back button to go back to the GSTR-1/IFF page.

(B). 9B- Credit/debit notes registered: To add the details of credit/debit notes, follow the below steps:

(a). Click on the ‘9B- Credit/Debit Notes’ tile.
(b). The credit/debit notes summary page will be displayed. Click on the ‘Add Details’ button to add debit/credit notes.
(c). The ‘Credit/Debit Notes (Registered) – ‘Add Note’ page will be displayed. Update the GSTIN, debit/credit note number and other relevant details. d. Select the checkbox for differential tax rate if applicable.

Click on the ‘Save’ button which will then redirect you to the previous page with a ‘Request accepted successfully’ message. Click on the back button to go back to the GSTR-1/IFF page. The debit/credit notes tile will be updated with the number of credit/debit notes added.

(C). 9A- Amended B2B invoices

Click on the ‘9A-Amended B2B Invoices’ tile.
Select the financial year and enter the invoice number, which is to be amended and then click on the ‘Amend Invoice’ button.

Enter the revised invoice number and revised invoice date, and make amendments to the data as required. Then click on the ‘Save’ button.The previous page will be displayed with a ‘Request accepted successfully’ message.Click on the back button to go back to the GSTR-1/IFF page. The ‘Amended B2B Invoices’ tile will be updated with the amended and total tax liability invoices. You will need to pay tax for this tax period only on the differential liability.

(D). 9A- Amended B2B invoices

Click on the ‘9A-Amended B2B Invoices’ tile.
Select the financial year and enter the invoice number, which is to be amended and then click on the ‘Amend Invoice’ button.

Enter the revised invoice number and revised invoice date, and make amendments to the data as required. Then click on the ‘Save’ button.The previous page will be displayed with a ‘Request accepted successfully’ message.Click on the back button to go back to the GSTR-1/IFF page. The ‘Amended B2B Invoices’ tile will be updated with the amended and total tax liability invoices. You will need to pay tax for this tax period only on the differential liability.

(E). 9C- Amended Credit/Debit Notes (Registered)

Click on the ‘9C Amended Credit/Debit Notes (Registered)’ tile.
Select the financial year and enter the credit/debit note number, which is to be amended. Click on the ‘Amend Note’ button.
Enter the revised note number and date, and make the necessary amendments. Click on ‘Save’.

A taxpayer will be redirected to the previous page along with a message ‘Request accepted successfully’.

Click on the ‘Back’ button to go back to the GSTR-1/IFF landing page which will reflect the number of invoices amended along with the taxable value and taxable amount which will be the differential amount (net of amended debit and credit notes).

Step 3: Generate GSTR-1/IFF summary
Scroll down to the bottom of the ‘IFF- Details of outward supplies of goods or services’ page, and click on ‘Generate IFF Summary’. (Please note that the summary can be generated only in 10-minute intervals. An attempt to create the summary sooner will result in an error message on the top of the page.After initiation of the IFF summary page, the following message will be displayed. Once the summary is generated, the following success message will be displayed.

Step 4: Preview IFF

After generating the summary page, click on the ‘Preview button.
A taxpayer should carefully review the summary page before submitting the same.

Step 5: Acknowledge and submit IFF
Select the acknowledgement checkbox and then click on the ‘Submit’ button. Clicking on the submit button will freeze the invoices uploaded in the GSTR-1/IFF for that particular month. A pop-up window will open where the user has to confirm acceptance to proceed. Click on ‘Proceed’. The submission status will be updated in some time. Click on the ‘Preview’ button again to download the submitted GSTR-1/IFF in PDF format.

Step 6: File GSTR-1/IFF with DSC/ EVC

Click on the ‘File Return’ button.
The returns filing page will be displayed. Select the declaration checkbox and add an authorized signatory from the drop-down list. Click on ‘File with DSC’ or ‘File with EVC’, whichever is applicable.

A pop-up window will open where the user has to confirm acceptance to proceed. Click on ‘Proceed’. After filing, a message will be displayed, as shown below. The status will be changed to ‘Filed’.

Diagram of the process of Invoice Furnishing Facility

Auto Population of e-Invoice Details into the GSTR-1

The GSTN has enabled the auto population of e-invoice details from the IRP into the GSTR-1 return, along with a downloaded Excel file made available. The Central Board of Indirect Taxes & Customs (CBIC) has facilitated the auto-population of e-invoice details into the GSTR-1 return on the GST portal. All taxpayers who issue e-invoices after obtaining the IRN (Invoice Reference Number) from the IRP (Invoice Registration Portal) will get the details of such e-invoices auto-populated in the respective tables of the GSTR-1.
As per advisory dated 30^th November 2020, transactions will be reflected in an incremental manner on T+2 day basis, such that within two days, the e-invoice transaction gets auto-populated into the GSTR-1. These e-invoice details can also be downloaded as an excel file. If the GSTR-1 for the respective period was already filed by the taxpayer, then the details from the e-invoices can be downloaded only as an excel file.
The details will be auto-populated in the GSTR-1 based on the document date, and aggregated at a rate-level. The auto-population of details will be as follows:

S.No	Type of Supply	Auto-populated in GSTR-1 Table
1	Taxable outward supplies made to registered persons other than RCM (reverse charge)	B2B
		4A –Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator
2	Taxable outward supplies made to registered persons on which RCM (reverse charge) is applicable	B2B
		4B –Supplies attracting tax on reverse charge basis
3	Export supplies	EXP
		6A – Exports
4	Credit or debit notes issued to registered persons	CDNR
		9B – Credit or debit notes (Registered)
5	Credit or debit notes issued to unregistered persons	CDNUR
		9B – Credit or debit notes (Unregistered) – with UR type as Exports with payment and without payment of tax

Additional details:

The additional details mentioned below will be displayed for auto-populated invoices:

Source
Invoice Reference Number
Invoice Reference Number date

Cancellation of IRN:

In case of cancellation of the IRN after auto-population of details into the GSTR-1, then such details will be deleted in the respective tables.

Changing details in the GSTR-1:

In case e-invoice details are edited by the taxpayer directly in the GSTR-1, then the source, IRN and IRN date fields will be reset to blank in the respective tables of GSTR-1. Such edited documents are considered as separately uploaded by the taxpayer rather than auto-populated.

Review of auto-populated details by taxpayers:

Taxpayers can review the auto-populated details of e-invoices by:

iewing them online on the GST portal
Downloading the JSON from the GST portal
Using APIs via a GSP (GST Suvidha Provider)

A taxpayer can modify/update details of auto-populated e-invoices if the auto-populated details are not as per the actual invoice issued.

Updation of additional details:

Taxpayers need to update additional details other than those auto-populated from the e-invoices.

Additional facility:

An additional facility of downloading the auto-populated documents is made available to taxpayers on the GSTR-1 dashboard. Taxpayers can click on the ‘Download details from e-invoice (Excel)’ button on the GSTR-1 return form. However, if there are subsequent modifications made to the documents, which were auto-populated in the GSTR-1 tables, then these modifications will not be reflected in the excel file. Taxpayers can also use the link ‘e-invoice download history’ to view the list of the last five downloaded files.
The downloaded file will contain details of e-invoices from the IRP along with following additional information:

Invoice Reference Number (IRN) – 64 string hash
Date of Invoice Reference Number (IRN date)
e-invoice status – valid/ cancelled
Date of auto-population or deletion will be the date when the e-invoice details are auto-populated in GSTR-1 or when the IRN was cancelled.
GSTR-1 auto-population or deletion status can be either of the following:

Auto-populated
Deleted
Auto-population failed
Deletion failed
Error in auto-population/ deletion – Error description will be mentioned.

Table 8A of GSTR-9 and its Implications

Table-8A of the GSTR-9 is an important section for taxpayers to note. It gets auto-populated with the Input Tax Credit (ITC) information for the entire financial year from the corresponding GSTR-2A returns. Therefore, the remaining fields in Table 8 must be filled in after a thorough verification by the taxpayers. It covers more information on the significance of Table-8A in GSTR-9.

What is Table 8A in GSTR-9?

Table 8A in the annual Form GSTR-9 return contains details of the total input tax credit (ITC) available during the financial year from inward supplies. Inward supplies here includes all purchases made including services received from SEZs but excludes imports and inward supplies liable to reverse charge.

A taxpayer cannot claim ITC for a financial year at the time of filing GSTR-9, since the GSTR-9 form for a financial year does not typically go live before the September month’s GSTR-3B due date of the succeeding financial year. Hence, the September GSTR-3B of the succeeding year is the last chance for ITC claims. Also, reconciling and claiming ITC at the time of filing the annual GSTR-9 return is a time-consuming process as it needs to be done for the entire financial year.

Data Population in Table 8A

The ITC data will be auto-populated in this table on the basis of Tables 3 and 5 of Form GSTR-2A. This is in turn is auto-populated from the returns filed each month by the business entity’s suppliers in their Form GSTR-1. It also includes tax credits distributed by their non-resident suppliers in Form GSTR-5.The GST portal gives the taxpayer the option to download the break-up of Table 8A data in an Excel file. Once the taxpayer logs in to his account, he needs to navigate to ‘Form GSTR-9 (Prepare Online)’, and then click on the button titled ‘Download Table 8A Document Details’. A zipped folder gets downloaded. Unzip the folder to extract the file. In cases where the data volume is huge, then different hyperlinks will be provided next to this button.
Taxpayers will be able to view the invoice-wise details and reconcile the same with their purchases register. The document-wise details, which will reflect all documents such as B2B, B2BA, CDNR and CDNRA sorted in the Excel file of Table 8A will also reflect the following data:

The period in which the document is reported in Form GSTR-2A.
The filing date on which the invoice was uploaded in the supplier’s GSTR-1 return.
If the invoice is not taken into account for Table 8A data, then the reason why it has not been considered.
If the purchase is made through an e-commerce operator, then the GSTIN of the e-commerce operator will be displayed.
The invoice type is also mentioned, such as ‘R’ for regular supplies, ‘SEZWP’ for SEZ supplies with payment of tax, ‘SEZWOP’ for SEZ supplies without payment of tax, etc.

Importance of reconciling data in Table 8A while filing GSTR-9

Table 8A in the GSTR-9 displays all the ITC data for a particular financial year. The accurate reporting of ITC data in Table 8A helps the taxpayer claim accurate ITC for that financial year. This table is not editable, which means that even if the ITC amounts reported are incorrect, the taxpayer cannot edit the same to enter the correct amounts. Besides, GSTR-9 once filed cannot be revised. ITC reconciliation is an essential factor for taxpayers to reduce their tax liability to an optimal level. With the data in Table 8A and the document-wise break-up, taxpayers can reconcile ITC on an invoice-wise level. This will also help the business entity’s auditor in reporting any mismatches in ITC while preparing the annual reconciliation statement in Form GSTR-9C. Hence, Table 8A is very important from an ITC claim perspective. If the amount of ITC reported in Table 8A happens to be less than the ITC reported in Form GSTR-2A or the books of accounts, then the taxpayer will need to end up paying a tax liability due to no fault of his.

Reasons for the mismatch of data between Table 8A and GSTR-2A

There are many reasons why the data reported in Table 8A of the GSTR-9 does not match with the data reported in Form GSTR-2A. Some of them include-

Invoices are saved or submitted in the supplier’s Form GSTR-1 but not yet filed. The GSTR-2A will display the status “Not yet filed” in case of such invoices.
GSTR-1 filed by the supplier after the cut-off date. The cut-off date is the date after which no data will be considered for the Table 8A calculation.
If the supplier has filed the invoice in his GSTR-1, but mistakenly reported that the supply is liable to reverse charge, the same will not be considered in Table 8A of the recipient.
If the supplier has mistakenly amended the GSTIN of the recipient, then the ITC will be available only to the amended GSTIN.
ITC will be excluded from Table 8A if the place of supply (POS) lies in the same state of the supplier and not the recipient. However, this data will still be displayed in the GSTR-2A.
If the document date was within the period the taxpayer was under the Composition Scheme, then the ITC relating to those purchase invoices will not be considered in Table 8A.
Besides the above, there could also be ITC mismatches between the ITC reported each month in the GSTR-2A and the actual ITC recorded in the taxpayer’s books of accounts. The reasons for this could be:

Inconsistency in the invoice number convention between the actual invoices and the data reported in the GSTR-2A.
Mismatches in the invoice date format.
Mismatches in the return period due to the invoice being issued in a particular month and reported/filed in a different month.
Invoices raised to an incorrect GSTIN for the same vendor.

How to import invoices from e-way bill site to GSTR-1

Import invoice details from e-way bill portal to prepare GSTR-1 every month or quarter, as the case may be. The article is a go-to guide to learn in detail about the option available on the GST portal login to import sales invoice details from e-way bill site to prepare GSTR-1.
The feature on GST portal is much-needed relief for the taxpayers dealing with goods and generating e-way bills for its transportation. These taxpayers can now make use of the option to integrate the e-way bill management portal on ewaybill.gst.gov.in and the GST return filing portal on gst.gov.in.

Reason to introduce the option to import e-way bill data to GSTR-1

So far, the taxpayers had to first upload invoices on the e-way bill site and then again onto GST portal at the time of filing GSTR-1. Taxpayers had to go through the unnecessary hassle of importing the same data twice onto different portals. To avoid this, an option is added on the GSTR-1 filing dashboard-“Import EWB data” for three tiles. This will reduce errors involved in the input of data for taxpayers and help the tax authorities monitor tax evasion.

What details can be imported from the e-way bill site?

Following tiles or tables in GSTR-1 can be imported from the e-way bill site:

4A, 4B, 4C, 6B, 6C- B2B Invoices– Invoice-wise details of sales transactions between GST registered persons. (Referred to as Tile A in this article)
5A, 5B- B2C (Large) Invoices– Invoice-wise details of sales transactions by GST registered person to unregistered persons either inter-state or where the invoice value is more than 2.5 lakh. (Referred to as Tile B in this article)
12- HSN-wise-summary of Outward Supplies– Summarized HSN-wise invoice-details of all outward supplies. (Referred to as Tile C in this article)

One can get data from the e-way bill website in 2 ways:

If the number of invoices is less than or equal to 50 – Import directly to GSTR-1
If the number of invoices is more than 50 – One has to first download it as a ‘.CSV file’, then arrange it in the prescribed excel format for import and finally upload it online to GSTR-1.

Step by Step Guide to import and download data from E-way site

Step 1: Login and navigate to GSTR 1 dashboard. Login to GST Portal and go to “Returns Dashboard”. After selecting the month and financial year of the return period, go to GSTR-1 tile by clicking on ‘PREPARE ONLINE’. Proceed to make entries

Step 2: Click on the respective tile A, B or C as referred to above, for which you want to Import Invoices from e-way bill site

Note: An invoice can be imported multiple times from the e-way bill system to GSTR-1, but if an invoice already exists in GSTR-1, a warning message will pop up asking whether you want to replace the existing document. Click on ‘Yes’ if you want to continue importing by replacing any existing invoice.

Step 3: Import e-way bill data into the respective tiles A, B or C and proceed to continue filing GSTR-1

Import B2B e-way bill invoices into GSTR-1- Tile A
Import B2CL e-way bill invoices into GSTR-1- Tile B
Populate HSN Summary from e-way bill site into GSTR-1- Tile C

To import B2B EWB invoices in Form GSTR-1

To proceed, click on ‘IMPORT EWB DATA’ button on the tile A i.e “4A, 4B, 4C, 6B, 6C – B2B Invoices”, for instance. On the basis of the number of invoices raised in EWB system, a page will be displayed subsequently.

(a)If the number of invoices is less than 50: Direct online import is possible as the number of invoices is less than 50. Follow the steps mentioned below:

Checkmark either the ‘Select All’ box or each of the invoices that need to be imported. Alternatively, Click ‘Download’ to download invoices in ‘csv format’ and upload later.
Click on ‘IMPORT’
A pop up will be displayed informing that the selected invoices will overwrite the existing GSTR-1 data. Click ‘OK’ to proceed.
A confirmation message will be received. Close the message box.
After a few minutes, the import history table will be displayed right below this window and the status will turn as “Processed”.
Imported invoice details will be displayed on the B2B tile as follows:

Verify the Invoice details. In case of any changes required, against the relevant receiver detail, click on the hyperlink and make edits to the details. Proceed with next steps to file GSTR-1.

(b). If the number of invoices is more than 50 but less than 500:

In this case, direct online import is not possible. Click Download to get all the files in ‘csv format’.
Open b2b.csv file to cross check all the details of invoices. Discrepancies if any, can be updated in the excel file before uploading it by using the Offline Utility. Follow the steps for uploading excel file after all invoices are downloaded.

(c). If the invoices are more than 500 in number: The following page is displayed:

Click on ‘Generate file to download’.
A request to wait for 20 minutes will pop up.
After 20 minutes, you will get a link to download the file in the zipped folder.
Download the zipped folder and extract the excel file from the same.
Open the excel file to view B2B EWB invoices for any discrepancies. Edit the excel file in case of discrepancies and follow the steps for uploading the invoices from excel sheet to the GSTR-1.

To import B2CL EWB invoices in Form GSTR-1

Click the ‘IMPORT EWB DATA’ button in tile B “5A, 5B – B2C (Large) Invoices” tile

(a). If the number of invoices is less than 50: Follow the same steps as performed for importing B2B invoices.
(b). If the number of invoices is more than 50 but less than 500: The following page will be displayed:

Click ‘Download’ to get the B2Cl file. Cross check the file for any discrepancies and edit the same in the downloaded excel file. Follow the steps for uploading the invoices from excel sheet to the GSTR-1.

If the number of Invoices is more than 500- Follow the same steps as performed for B2B file download.

Populate HSN wise summary of outward supplies

Click the ‘IMPORT EWB DATA’ button in tile C “12 – HSN-wise-summary of outward supplies” tile.

(a). If the number of invoices is less than 50- The following page will be displayed: Click ‘download’ to get the hsn.csv file. Cross check the file for any discrepancies and edit the same in the downloaded excel file. Follow the steps for uploading the invoices from excel sheet to the GSTR-1.
(b). If the number of invoices is more than 50 but less than 500Click ‘download’ to get the hsn.csv file. Cross check the file for any discrepancies and edit the same in the downloaded excel file. Follow the steps for uploading the invoices from excel sheet to the GSTR-1.
(c). If the number of invoices is more than 500- Follow the same steps as performed for B2B file download.

What to do after downloading the invoices in excel?

Cases where the number of invoices is more than 50, the taxpayer must first download the invoices in excel. Direct import to GSTR-1 option is not available in such cases. There are 2 options to upload invoices from excel file to GSTR-1.

Reporting of other invoices not covered in e-way bill portal

Table 6A of GSTR-1: Refund on Export

Table 6A of GSTR-1 needs export details to be reported. Under GST, exports are considered to be zero-rated supplies. The suppliers of zero-rated supplies enjoy certain benefits under the GST law very similar to customs law.

Meaning of exports under GST

Export of goods under GST means taking the goods out of India to a place outside India. The law and procedure for export of goods are primarily governed by the Customs Act.
Export of services takes place under GST on the fulfillment of five conditions. The law and procedure of export of services are solely provided by the Indian GST law. The five conditions are as follows:

Service provider is in India,
Service recipient is outside India,
Place of supply is outside India
Payment is received in convertible foreign exchange or otherwise in Indian rupees if permitted by RBI, and
The relationship between the service provider and recipient must not be that of a distinct person, as defined by the GST law.

(This condition implies that any taxable transaction between the head office and the branch office, either of which is outside India, will not be called exports but is considered only an interstate supply. So, export benefits are not available)

Taxes and duties charged on exports

Usually, exports of goods are subject to the following taxes and duties (Similar to the import of goods):

Basic customs duty at the applicable rate based on the classification of goods charged on the assessable value.
Social welfare surcharge at the rate of 10% on basic customs duty charged on the basic customs duty.
IGST at 18% or such rate notified under GST law and charged on the total of assessable value plus basic. customs duty plus social welfare surcharge, only if not specifically exempted under customs or GST law.
Cess, if any at the notified rate under GST law and charged on the total of assessable value plus basic customs duty plus social welfare surcharge. Export of service is subject to two taxes – IGST and cess, if any.

Note: All exports are deemed as inter-state under the Indian GST law. Only IGST is applicable for exports and not CGST or SGST/UTGST.
Benefits available to exporters under GST Exporters can claim the refund of IGST paid on all types of exports except where specifically not available. Alternatively, where IGST was not paid on exports under the cover of LUT or bond, exporters may still be able to claim the refund. In such a case, the accumulated input tax credit on raw materials or input services used for making such exports will be refunded.

GST Refund procedure for exports of goods and services

Taxpayers who export goods or services can choose either of the following options for GST refund:

Refund of accumulated input tax credit that was not utilized where the goods or services were exported without payment of IGST and under the bond/letter of undertaking (LUT)
Refund of IGST paid on exports after setting off the input tax credit without the cover of bond/LUT, except in the following cases:

Where the goods exported out of India are subjected to export duty.
If a drawback is claimed for the taxes paid for the export of goods or services.
Deemed exports except for capital goods exported under Export Promotion Capital Goods Scheme. (Notification 48/2017-Central Tax, dated the 18^th October 2017)
Exporter of goods or services on which concessional tax is paid for intra-state purchases and is being used in making such exports. (Notification 40/2017-Central Tax (Rate), dated 23^rd October 2017)
Where the IGST is exempted for such export of goods or services from the designated areas like Export Oriented Unit (EOU)/Software Technological Park (STP)/Hardware Technological Park (HTP) as notified under the customs law. (Notification 78/2017 and 79/2017-Customs, dated 13^th October 2017)

In both the above cases, the GST refund must be claimed by filing the details in Table 6A of the GSTR-1* and thereafter by filing the monthly summary return in GSTR-3B. In case of export of goods with IGST payment, the export document which is the Bill of Export or the Shipping Bill itself is considered as the application for refund of IGST.

The GST Officer verifies the shipping bill details declared by the exporter in GSTR-1 with the details appearing on the ICEGATE portal. Accordingly, if he is satisfied with the declaration made, the officer shall credit the refund amount into the bank account declared by the taxpayer at the time of GST registration. However, exporters of services who paid IGST on exports should complete their refund claim by applying in form RFD-1 on the GST portal in addition to GSTR-1 and GSTR-3B.

An important prerequisite is to report the Bank Realization Certificate (BRC/FIRC) number for the export invoice. An application reference number is generated after online submission and the GST officer shall process the refund claim after due verification. The process mostly remains the same for claiming the refund of the accumulated ITC without IGST payment on exports of goods and services. It begins with the exporter filing the Letter of Undertaking (LUT) prior to affecting the exports, within fixed deadlines. The exporter must fill ‘Tax amounts’ as ‘zero’ while making the declaration in Table 6A and Table 6B of GSTR-1. Thereafter, on successful completion of export, the details of accumulated ITC shall be reported to GST portal by filing form RFD-01 to apply for its refund.

Note: Filled invoice-wise in form ANX-1 and auto-populated into returns -RET-1 or RET-2 or RET-3 under the new GST returns system proposed to come into effect from April 2020.

Timelines for claiming GST refund on exports

S No.	Type of refund	Relevant date
1.	Goods exported out of India where a refund of tax paid is available–
a)	Goods are exported by sea or air	The date on which the ship or aircraft in which such goods are loaded, leaves India
b)	Goods are exported by land	Date on which such goods pass the frontier
c)	Goods are exported by post	Date of despatch of goods by the Post Office concerned to a place outside India
2.	Services exported out of India where a refund of tax paid is available–
	GSTR 3B	Needs to be filled by the normal taxpayer
a)	Supply of service is completed before payment receipt	Date of receipt of payment in convertible foreign exchange
b)	Services received in advance prior to the date of issue of invoice	Date of issue of invoice
3.	Refund of the unutilized input tax credit on inputs on account of taxes not paid at the time of export of goods or services	End of the financial year in which such claim for refund arises

Guide to fill table 6A of GSTR-1 on GST portal

Step 1: Login to GST portal.
Step 2: Go to ‘Services’ > ‘Returns’ > ‘Return Dashboard’ > ‘GSTR-1’Step 3: Select the month for which you want to file Table 6A of GSTR and cli
Step 4: Click on the ‘Table 6A of FORM GSTR-1’ tile.
Step 5: Click on the button ‘ADD INVOICE’ to start filing the return.
Step 6: Enter details of every invoice on the ‘Exports – Add Details’ page and click on ‘SAVE’. The tile will reflect the number of such invoices added. The taxpayer has the option to edit the invoices too.

Enter the date of generation of invoice in the ‘Invoice Date’ field.
Fill in the ‘port code’ which is alphanumeric six-character code as prescribed by ICEGATE.
Shipping Bill No./Bill of Export No.’ field must contain the unique number of the shipping bill with location code generated while shipping. This can be considered as the invoice number. It must be a minimum of three digits and maximum 15 digits numerics.
Shipping bill date’ must be filled in the respective field.
Report the ‘total invoice value’ being the total amount of all goods or services supplied.
Select either ‘WPAY’/‘WOPAY’ (with payment or without payment of IGST on exports) from the ‘GST payment’ dropdown list for each invoice.
To the question -’Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the government?’ – Either checkmark to agree or leave it blank.
Enter the ‘Taxable Value’ field with the value that is subjected to GST (net of GST).

Note: The ‘amount of tax’ fields are auto-populated based on the values entered in ‘Taxable Value’ fields respectively with an option to edit such tax amounts. It appears only in the case where export is done with the payment of tax.

Step 7: Fill in other tiles of GSTR-1 before submitting the return.

Step 8: The saved invoices reflect under ‘Processed Invoices’. You can edit or delete invoice by clicking on the edit and delete buttons under ‘Actions’. Verify all the invoices entered and click on ‘FILE RETURN’ button.

Step 9: Click on the verification checkbox and select the ‘Authorized Signatory’ from the drop-down. File the return using DSC or EVC

GSTR-1 – Return Filing, Format, Eligibility & Rules

What is GSTR-1?

GSTR-1 is a monthly or quarterly return that should be filed by every registered GST taxpayer, except a few as given in further sections. It contains details of all outward supplies i.e. sales. The return has a total of 13 sections, listed down as follows:

Tables 1, 2 & 3: GSTIN, legal and trade names, and aggregate turnover in the previous year
Table 4: Taxable outward supplies to registered persons (including UIN-holders) excluding zero-rated supplies and deemed exports
Table 5: Taxable outward inter-state supplies to unregistered persons where the invoice value is more than 2.5 lakh
Table 6: Zero-rated supplies as well as deemed exports
Table 7: Taxable supplies to unregistered persons other than the supplies covered in table 5 (net of debit notes and credit notes)
Table 8: Outward supplies that are nil rated, exempted and non-GST in nature
Table 9: Amendments to outward supplies that are taxable and reported in table 4,5 & 6 of the earlier tax periods’ GSTR-1 return (including debit notes, credit notes, refund vouchers issued during the current period)
Table 10: Debit note and credit note issued to unregistered person
Table 11: Details of advances received or adjusted in the current tax period or amendments of the information reported in the earlier tax period.
Table 12: Outward supplies summary based on HSN codes
Table 13: Documents issued during the period.

When is GSTR-1 due?

The due dates for GSTR-1 are based on your turnover. Businesses with sales of up to 5 crore have an option to file quarterly returns under the QRMP scheme and are due by 13^th of the month following the relevant quarter. Whereas, those taxpayers who do not opt for the QRMP scheme or have total turnover above 5 crore must file the return every month on or before 11^th of the next month.

For businesses with turnover	Month/Quarter	Due Date
More than 5 crore*	January 2021	11 February 2021
	February 2021	11^th March 2021
	March 2021	11^th April 2021
	April 2021	26^th May 2021**
	May 2021	26^th June 2021**
	June 2021	11^th July 2021
Turnover up to 5 crore	Jan-Mar 2021	13^th April 2021***
	Apr-June 2021	13^th July 2021***

Upto December 2020 and until QRMP scheme was introduced, the turnover limit was 1.5 crore *Upto December 2020 and until QRMP scheme was introduced, the turnover limit was 1.5 crore.**Vide CGST Notification no. 12/2021 dated 1^th May 2021 and CGST Notification no. 17/2021 dated 1^stJune 2021.

Up to September 2020, quarterly GSTR-1 was due by the last date of the month following the relevant quarter up to September 2020.

Who should file GSTR-1?

Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the period or not. For nil GSTR-1 filers, there is a facility to file through an SMS that began from the 1^st week of July 2020. The following registered persons are exempt from filing the GSTR-1:

Input Service Distributors
Composition Dealers
Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
Non-resident taxable person
Taxpayer liable to collect TCS
Taxpayer liable to deduct TDS

How to revise GSTR-1?

A return once filed cannot be revised. Any mistake made in the return can be rectified in the GSTR-1 filed for the next period (month/quarter). It means that if a mistake is made in GSTR-1 of June 2021, rectification for the same can be made in the GSTR-1 of July 2021.

Late Fees and Penalty

As per the GST law, a late fee for not filing GSTR-1 is 200 per day of delay ( 100 as per the CGST Act and 100 as per SGST Act). The late fee will be charged from the date after the due date.However, after going through the notifications issued up to February 2021, the late fees continue to be levied at a reduced fee of 50 per day and 20 per day (for nil return). Note that on the GST portal, the late fee on GSTR-1 is currently not being demanded as a part of payment challan in PMT-06 at the time of filing GSTR-3B.As per CGST notification 20/2021 dated 1^st June 2021, the maximum late fee chargeable from the period of June 2021 onwards.
Registered persons having no outward supplies in the tax period are liable to a maximum late fee of 500 ( 250 per Act). Whereas, registered persons having a total turnover of up to 1.5 crore in the preceding financial year, other than the nil filers are liable to a maximum late fee of 2,000 ( 1,000 per Act). On the other hand, the registered persons having an aggregate annual turnover of more than 1.5 crore but up to 5 crore in the preceding financial year, other than the nil filers can be charged a maximum late fee of 5,000 ( 2,500 per Act). There is no change in maximum late fee for taxpayers with total turnover more than 5 crore and it remains 10,000. However, the tax officer may raise a notice demanding late fee for the period of delay at the time of assessment of returns.

Filing Nil GSTR 1 Return on GST Portal

Here is a step-by-step guide on how to file Nil GSTR-1 on the GST portal –

Step 1– Login to the GST portal
Step 2 – Go to services in the drop-down, select returns dashboard.
Step 3 – Select month and year of filing from the drop-down.
Step 4 – Click on ‘Prepare Online’ under GSTR-1 tile.
Step 5 – Click on ‘Generate GSTR-1 Summary’
Step 6 – Select the checkbox and click on ‘Preview’.
Step 7 – Click on ‘Submit’. You can file your return by either using DSC or using EVC.

Based on the choice click on ‘File GSTR-1 with DSC’ or ‘File GSTR-1 with EVC’ and file your Nil GSTR-1. Once the return is filed, an acknowledgement reference number will be displayed stating that the return has been filed. If you have transactions in a month and want to file GSTR-1, you can read our article ‘Guide on GSTR-1 filing on the GST portal’.

Who should file Nil GSTR-1?

Every taxpayer has to file GSTR-1 even if he has no business activity during the period, i.e. no sales in a month/quarter. Therefore, a dealer must file a Nil GSTR-1 in such cases. The outward supplies include all taxable as well as exempt supplies.

An overview of the Upcoming GSTR-1 enhancements & improvements

The statement of outward supplies in FORM GSTR-1 is to be furnished by all normal taxpayers on a monthly or quarterly basis, as applicable. Quarterly GSTR-1 filers have also been provided with an optional Invoice Furnishing Facility (IFF) for reporting their outward supplies to registered persons (B2B supplies) in the first two months of the quarter. Continuous enhancements & technology improvements in GSTR-1/IFF have been made from time to time to enhance the performance & user-experience of GSTR-1/IFF, which has led to improvements in Summary Generation process, quicker response time, and enhanced user-experience for the taxpayers.

The previous phase of GSTR-1/IFF enhancement was deployed on the GST Portal in November 2021. In that phase, new features like the revamped dashboard, enhanced B2B tables, and information regarding table/tile documents count were provided. In continuation to the same, the next Phase of the GSTR-1/IFF improvements would be implemented shortly on the Portal.

GSTR-1/IFF can be viewed as usual by navigating in the following manner:

Return Dashboard > Selection of Period > Details of outward supplies of goods or services GSTR-1 > Prepare Online

The following changes are being done in this phase of the GSTR-1/IFF enhancements:

Removal of ‘Submit’ button before filing: The present two-step filing of GSTR-1/IFF involving ‘Submit’ and ‘File’ buttons will be replaced with a simpler single-step filing process. The upcoming ‘File Statement’ button will replace the present two-step filing process and will provide taxpayers with the flexibility to add or modify records till the filing is completed by pressing the ‘File Statement’ button.
Consolidated Summary: Taxpayers will now be shown a table-wise consolidated summary before actual filing of GSTR-1/IFF. This consolidated summary will have a detailed & table-wise summary of the records added by the taxpayers. This will provide a complete overview of the records added in GSTR-1/IFF before actual filing.
Recipient wise summary: The consolidated summary page will also provide recipient-wise summary, containing the total value of the supplies & the total tax involved in such supplies for each recipient. The recipient-wise summary will be made available with respect to the following tables of GSTR-1/IFF, which have counter-party recipients:

Table 4A: B2B supplies
Table 4B: Supplies attracting reverse charge
Table 6B: SEZ supplies
Table 6C: Deemed exports
Table 9B: Credit/Debit notes

The functionality will be made available on the GST Portal shortly, and the same will be intimated to taxpayers.

Steps to file GSTR-1

The existing filing steps of form GSTR-1/IFF shall be replaced with the following steps:

Click ‘Generate Summary’ button to generate the summary,
Click ‘Proceed to File/Summary’ button to view the final summary before filing and
Click ‘File Statement’ button to file GSTR-1/IFF.

Note:

It may be noted that with the removal of Submit button in GSTR-1/IFF, the information uploaded in GSTR-1/IFF shall now freeze only upon clicking the ‘File Statement’ button.
Any document if it is added after the Summary Generation, then the summary will have to be generated again.
In such cases, the ‘Proceed to File/Summary’ button will change to ‘Generate Summary’ button and taxpayer will have to click this ‘Generate Summary’ button again before filing.

Further details regarding the new steps in the filing process are mentioned below:

Generate Summary:

Once the records are saved in GSTR-1/IFF, taxpayer shall be required to click on the new ‘Generate Summary’ button. System will acknowledge the request and taxpayer will then be required to refresh the GSTR-1/IFF dashboard page by clicking refresh icon at the top of page.

After successful generation of summary, taxpayer will see a new ‘Proceed to File/Summary’ button at the bottom of the GSTR-1/IFF page. In case any new record(s) are added after previous summary generation, the taxpayer will be required to click the ‘Generate Summary’ button again to get latest summary.After this, the taxpayer will be navigated to the consolidated summary page containing table-wise summary of the total records added in GSTR-1 so far.

(II).Consolidated Summary –

After generation of GSTR-1/IFF summary, taxpayers may note the following changes:

Status changes fromNot filed to ‘Ready to file’.
Generate Summary button will be replaced by ‘Proceed to File/Summary’ button.

The summary table will also provide the recipient-wise summary in respect of B2B tables 4A, 4B, 6B, 6C & 9B of GSTR-1/IFF, in cases where the recipient count is upto one hundred.

(III).File Statement –

After verifying the consolidated summary, taxpayers need to click ‘File Statement’ button, which shall be available at the bottom of the consolidated summary page.

On clicking of ‘File Statement’ button, taxpayers will be navigated to the filing page to file GSTR-1/IFF using DSC/EVC.

Guide to file a Nil GSTR1 via SMS

Nil GSTR-1 can be filed through an SMS from the registered mobile number of the taxpayer from 1^st July 2020 onwards. Every GST registered normal taxpayer must file a nil GSTR-1 even if no business activity occurs for a tax period. It also covers casual taxable persons, SEZ units and developers. Businesses can henceforth file a nil GSTR-1 either online on the GST portal or by sending an SMS from a registered mobile number.

What is a nil GSTR-1?

GSTR-1 will be termed as a nil return for a particular tax period (a month or quarter) if the following conditions are satisfied:

No outward supplies or sales recorded
There are no supplies on which tax is to be charged on a reverse charge basis
No zero-rated supplies or deemed exports are reported
There are no amendments to be carried out for earlier tax periods
No credit notes or debit notes to be declared or amended
No instances of advances received for services to be declared or adjusted

How was the nil return filing done before?

Earlier, a nil GSTR-1 could be filed only by logging into the GST portal and navigating to ‘GSTR-1’ on the return dashboard. A set of questions are asked at the beginning that decide what tables are to be made available for declaring GSTR-1 details. The user has to select ‘Yes’ against the question ‘Do you want to file a Nil return?’. The facility continues to exist but the process is relatively time consuming and involves numerous steps.

When can a nil GSTR-1 be filed using SMS?

Nil GSTR-1 can be filed after 1^st of the month following the tax period (month/quarter). For April 2020, nil return can be filed only on or after 1^st May 2020 and for Q1 of FY 2020-21, nil return can be filed only on or after 1^st July 2020. Any attempt to file before this timeline will lead to an error.While sending an SMS, a monthly filer can mention the relevant filing month or return period in “MMYYYY” format. Whereas a quarterly filer must mention the last month of the quarter, for instance, June 2020 for April-June 2020 quarter is typed as “O62020” while sending out the SMS.

Steps to file nil GSTR-1 through SMS

Before knowing the steps, the prerequisites/instructions for filing a nil GSTR-1 using SMS are as follows:

Business must register its authorized signatory and his/her phone number on the GST portal.
All authorized representatives for a particular GSTIN can file nil GSTR-1 through SMS.
Each of the authorized representatives under the GSTIN must have a unique mobile number for SMS filing. If not, then every authorized representative must update the mobile number by following the non-core amendment procedure of GST registration.
The GSTR-1 data must not be in the “saved” stage on the online GST portal. If so, the user must delete before using the SMS facility.
One mobile number can be used to file nil GSTR-1 for multiple GST Identification numbers (GSTIN).
The SMS is not case-sensitive.
Three attempts will be made available for a GSTIN to file a nil GSTR-1. Any continuous failure by the user will result in blocking of that particular combination of mobile number and GSTIN gets for the next 24 hours. Similarly, 50 attempts will be allowed for a registered mobile number for filing nil returns of any GSTIN in a day. Any continuous failure will result in blocking of that mobile number for the next 24 hours. However, the user can continue filing nil return on the GST portal.

Steps to file a nil GSTR-1 via SMS

Steps to file a nil GSTR-1 via SMS are as follows

Step 1: The user must send a text message or SMS to 14409 on the registered mobile number by typing ‘NIL(space)R1(space)GSTIN(space)Tax period in MMYYYY’ to first activate the SMS facility. Examples for sending this SMS are given below:

Monthly GSTR-1 for April 2020 must type ‘NIL R1 09AGBPS5577MSZC 042020’
Quarterly GSTR-1 for Apr-Jun 2020 quarter must type ‘NIL R1 07AQDPP8277H8Z6 062020’

Step 2: User has to use the above code and confirm the nil GSTR-1 filing by sending SMS to 14409 as follows: ‘CNF(space)R1(space)Code’. This step should be completed within thirty minutes of receiving the verification code.For example, CNF R1 342917. Thereafter, the nil GSTR-1 will be filed after due validation by the GSTN, and the user will get back an Application Reference Number (ARN) via SMS and on the registered email ID of the primary authorized signatory. The status of filing GSTR-1 for the particular tax period gets updated as ‘Filed’.

Assistance from GSTN

If the user needs help with the nil GSTR-1 filing via SMS, he/she can type ‘HELP(space)R1’ from the registered mobile number.

Common errors when filing nil GSTR-1 via SMS & their solutions

Error message	Solution/Action
Invalid input.	Resend SMS by ensuring that “NIL, CNF or HELP” is used in the correct format.
Request failed. Incorrect message format.” or “Request failed. Incorrect return type.” or “Request failed. Invalid GSTIN. Please retry registered GSTIN.	Resend SMS by cross-checking the usage of registered GSTIN, return period or return type in the standard format.
Request failed. Mobile number not registered for GSTIN or Request failed. Same mobile number is registered for multiple signatories of GSTIN.	Register a unique mobile number for a particular GSTIN on the GST portal. In case the same mobile number was registered for multiple signatories of the same GSTIN, make a suitable non-core amendment.
Request failed. The incorrect format or Code Mismatch.	Resend SMS in the standard format and with the correct validation code.
Request failed. GSTR1 for requested tax period Tax period in MMYYYY is already submitted/filed for GSTIN>.	Nil GSTR-1 cannot be filed through SMS for that particular return period since it is already filled for the requested period.
Request failed. Invalid or expired Code.” when either the code had expired or the user had skipped initiate filing (step-1).	Ensure that step-1 is followed before coming to step-2 and complete step-2 within 30 minutes of receiving the code.
Request failed. Incorrect form type” received when an attempt to file nil GSTR-3B instead of nil GSTR-1.	Resend SMS using the right form type “R1”.
Request failed. Quarterly taxpayers to file a return for the third month of the quarter. Retry as: To file NIL R1 for Q1 2020: NIL R1 07CQZCD1111I4Z7 032020 Send to 14409.	A quarterly filer of GSTR-1 must file by mentioning the last month of the quarter in “mmyyyy” format.
Taxpayer GSTIN has not selected return filing frequency for the financial year.	Login to the GST portal to select the filing frequency for the relevant financial year pertaining to the tax period for which the SMS request was attempted.
Request failed. GSTIN is not a regular taxpayer during the requested tax period. Please retry with another GSTIN or tax period.	Cross-check on the GST portal if the GSTIN is a normal taxpayer or not for the particular tax period. If the GSTIN was not a normal taxpayer that period, then the user can file nil GSTR-1 for any other period in which that GSTIN was a normal taxpayer.
Request failed. GSTIN was cancelled prior to requested tax period MMYYYY. Please retry with another GSTIN or tax period. or Request failed. Requested tax period MMYYYY is prior to the date of registration for GSTIN. Please retry with another GSTIN or tax period.	Nil GSTR-1 for tax periods when GSTIN was active is only allowed. A user cannot file a return via SMS for a tax period where the GSTIN’s registration was cancelled or not obtained at all.
Request failed. Please activate your User ID on GST portal. Retry as below: To file NIL R1 of GSTIN for Mar 2020: NIL R1 07CQZCD1111I4Z7 032020 Send to 14409.	Ensure that the user ID is activated for that particular GSTIN on the GST portal in case return is being filed for the first time or reactivated in case there is a change in authorized signatory.
Request failed. 11AAAAA1111A1ZA not eligible to file nil return for tax period 0402020 via SMS. Please continue return filing on the www.gst.gov.in.	Cross-check the eligibility to file nil GSTR-1 via SMS
Request failed. Saved data exist for tax period 042020 for 11AAAAA1111A1ZA. Please continue return filing on www.gst.gov.in.	Since the message indicates that some data is already saved on the GST portal, continue to file online on GST portal.
Please confirm the Nil filing using code received. In case of non-receipt of code please try again after 5 min.	Wait for 5 minutes before resending another request for generation of code.

How to track the status of a filed nil GSTR-1 return?

In order to track the status of filing of a nil GSTR-1 return, the taxpayer can follow the common steps for any taxpayer and use the ARN received by navigating to ‘Services’ > ‘Returns’ > select ‘Track Return Status’ option after logging on the GST portal.

Health Check Report

The Health Check Report gives the taxpayer an overall summary of his business’ health in terms of the GST returns filing status, vendor compliance report, comparison between returns filed, and various insights and recommended actions to fill in any gaps in the GST returns.

GSTR-3B vs. GSTR-1 Comparison Report

The GSTR-3B Vs. GSTR-1 Comparison Report gives the taxpayer details of differences between the GSTR-3B and GSTR-1 returns filed, in terms of outward tax, outward taxable value, supplies under RCM in both returns, etc. The taxpayer can take action at a monthly, quarterly, or annual level, by comparing data at a GSTIN-level or cumulatively at a PAN level.

GSTR-3B vs. GSTR-2A Comparison Report

GSTR-3B Vs. GSTR-2A is an essential exercise that businesses must carry out to not miss out on claiming ITC. It helps businesses not just in claiming accurate ITC, but also in reversing any excess ITC claimed. This will, in turn, help avoid any potential demand notices from the tax authorities.

Comparison of GSTR-2A with GSTR-2B

GSTR-2A and GSTR 2B can be compared as follows:

Parameters for Comparison	GSTR-2A	GSTR-2B
Type of statement	A progressive auto-drafted statement that provides input tax credit (ITC) details to every recipient of supplies, based on the suppliers’ data.	A constant auto-drafted statement that provides input tax credit (ITC) details to every recipient of supplies, based on the suppliers’ data.
Nature of the statement	Dynamic, as it changes from day to day, as and when a supplier uploads the documents.	Static, as the GSTR-2B for one month, cannot change based on future actions of the supplier.
Frequency of availability	Monthly	Monthly
Source of information	GSTR-1 or IFF*, GSTR-5, GSTR-6, GSTR-7, GSTR-8, ICES	GSTR-1 or IFF, GSTR-5, GSTR-6, ICES *An Invoice Furnishing Facility (IFF) has been introduced for quarterly GSTR-1 filers to upload their supply invoices so that the recipient of supplies can continuously avail input tax credit.
GSTN advisory on ITC claims	Does not contain information/advisory on the action a taxpayer is supposed to take	Contains an advisory against each section on whether the ITC is eligible, ineligible or reversible, for the taxpayer to take action accordingly in his GSTR-3B
GSTN advisory on ITC claims	Does not contain information/advisory on the action a taxpayer is supposed to take	Contains an advisory against each section on whether the ITC is eligible, ineligible or reversible, for the taxpayer to take action accordingly in his GSTR-3B
When will ITC entries get reflected from various sources?	GSTR-1: Saved/filed/submitted GSTR-6: Submitted GSTR-7 and GSTR-8: Filed	GSTR-1, GSTR-5, or GSTR-6: Filed
Cut-off date for entries, to view the statement for a tax period	Not applicable, as it’s a dynamic statement	11^th/13^th of the succeeding month (depending on the type of return) The statement will be generated on the 14^th of the succeeding month
Maximum ITC entries viewable on GST portal without excel download	500 rows	1,000 rows

Guide on GSTR-2B: Auto-drafted ITC Statement

GSTR-2B is a new static month-wise auto-drafted statement for regular taxpayers (whether or not opted into the QRMP scheme) introduced on the GST portal. The statement was launched from the August 2020 tax period onwards.

Introduction to GSTR-2B

GSTR-2B provides eligible and ineligible Input Tax Credit (ITC) for each month, similar to GSTR-2A but remains constant or unchanged for a period. In other words, whenever a GSTR-2B for a month is accessed on the GST portal, the data in it remains the same without being changed for subsequent changes by their suppliers in later months.

GSTR-2B is available to all normal, SEZ and casual taxpayers. Every recipient can generate it on the basis of the GSTR-1, GSTR-5 and GSTR-6 furnished by their suppliers. The statement will clearly show document-wise details of ITC eligibility. ITC information will be covered from the filing date of GSTR-1 for the preceding month (M-1) up to the filing date of GSTR-1 for the current month (M). For instance, GSTR-2B generated for July 2020 will contain documents filed by their suppliers from 12 a.m. on 12^th July 2020 up to 11:59 p.m. on 11^th August 2020. The statement for July 2020 will be generated on 12^th August 2020.

Importance and benefits of GSTR-2B

The data in GSTR-2B is reported in a manner that allows taxpayers to conveniently reconcile ITC with their own books of accounts and records. It will help them in easier identification of documents to ensure the following:

The input tax credit is not availed twice against a particular document.
The tax credit is reversed as per the GST law in their GSTR-3B, wherever required.
GST is correctly paid on a reverse charge basis for the applicable documents, including import of services.
The statement indicates the respective tables or columns of GSTR-3B under which the input tax credit of an invoice/debit note must be taken.

When was GSTR-2B made available?

GSTR-2B has been made available from August 2020 onwards. Until January 2021, it could be generated by recipient taxpayers once a month on the 12^th of the month next to the tax period.For instance, GSTR 2B for August 2020 can be accessed on 12^th September 2020.From January 2021 onwards, taxpayers can generate the GSTR-2B on or after the 14^th of every month for a tax period.For instance, GSTR 2B for October 2021 can be accessed on 14^th November 2021.The timelines for the generation of GSTR-2B can be checked out on the government portal under the ‘View Advisory’ tab.

How to access GSTR-2B on the GST portal?
The following are the steps to access GSTR 2B, available from 12^th August 2020:

Step 1: Log in to the GST portal. A taxpayer must use his/her credentials to log in.
Step 2: Navigate to the ‘Returns Dashboard’.
Step 3:Select the relevant tax period. Select the month and financial year.
Step 4: On the ‘GSTR-2B’ tile, you may either click on ‘View’ or ‘Download’, as per the need.

Intend to download:
If the total number of documents in all tables of GSTR-2B exceeds 1,000, you can either use the advanced search option or download the document information in excel/JSON format from the GSTR-2B download page. Click the download button to go to the GSTR-2B download page.
Intend to view:
If the number of line items is less than 1,000, then you may use the ‘View’ option.

Step 5: Take suitable action on the GSTR-2B based on the option chosen in Step 4.

Intend to download:
If you plan to download, click on the button known as “Generate JSON File to Download” to check out the statement on Offline Matching Tool. Alternatively, click on the “Generate Excel file to download” button to obtain the data in the excel file on your system.
Intend to view:
GSTR-2B screen appears and has two tabs called Summary and All Tables.

The Summary tab is further classified into two parts:

Part A (ITC Available): ITC summary value of credits available as on its generation date and is divided into credit that can be availed and credit that must be reversed (Table 3)
Part B (ITC not Available): ITC summary value of credits not available and is classified into ITC unavailable and ITC reversal (Table 4) You can fetch the documents by clicking on the hyperlinked text of B2B – Invoices, B2B – Debit notes, B2B – Invoices (Amendment) and B2B – Debit notes (Amendment).

The All Tables tab will have the ITC information that can be sorted as per the tables of the GSTR-2B form such as B2B, B2BA, B2B CDNR, B2B CDNRA, ISD, ISDA, IMPG and IMPGSEZ. Further, ITC appears document-wise (document details) with filters to sort data as per your need. Further, you can filter data supplier-wise as well.
Note: For Import of goods from overseas on the bill of entry – IMPG table, only document details are available and no supplier wise details are available.

Contents and features of GSTR-2B

The input tax credit on purchases from any regular taxpayers and non-resident taxable persons will be available in GSTR-2B. Further, the input tax credit distributed by the input service distributor shall also be available.

The contents of GSTR-2B can be summarized as follows:

Summary statement showing ‘ITC available’ and ‘ITC not available’ for every section.
Advisory for every section clarifies the kind of action that taxpayers must take.
Document-wise details such as invoices, credit notes, debit notes, etc. to view and download along with amendments.
Cut-off dates and advisory for generating and using GSTR-2B.
Import of goods and import from SEZ units/developers (available from GSTR 2B of August 2020 onwards).

The form GSTR-2B is classified into two categories:

Note: Amendment tables in GSTR-2B give only the differential tax amount (Amended – Original), also referred to as the delta value. But the document details will display revised details with reference to the original document.The input tax credit will be marked as ‘not available’ in the following scenarios:

Where the time limit to avail input tax credit on an invoice or debit note has expired under section 16(4) of the CGST Act (earlier of 30^th September of the year following the financial year or date of filing annual returns).
The state of the supplier and place of supply is the same, whereas the recipient is located in another state.
When the purchaser is not eligible for Input Tax Credit towards an invoice or debit note is issued for the supply of goods or services, or both.

The notable features of GSTR-2B are as follows:

To view and download the summary statement as a PDF file.
Can obtain section-wise details or complete download of ITC instantly.
Availability of section-wise advisory.
Allows text search for all the generated records.
Option to view, filter and sort data, as required.
Hide/view the columns as per the user’s convenience.
Where the file contains more than 1,000 records, options for a full download of GSTR-2B and an advanced search is available.
An email or an SMS will be sent to the taxpayer informing them about the generation of GSTR 2B.
Only documents filed by suppliers/ISD in their GSTR-1/5/6 are reflected.

GSTR-2B vs GSTR-3B: Matching Purchase registers with GSTR-2B

It is recommended that taxpayers reconcile the data provided in GSTR-2B with their own records and books of accounts. Taxpayers must make certain that

Input tax credit cannot be taken twice for the same supply.
Credit is reversed in GSTR-3B in accordance with the GST Act and Rules.
Tax is charged on a reverse charge basis and paid to the government.
Tax credit is being availed for the tax which has been actually paid to the supplier.
The purchase invoices against which tax credit is going to be claimed in GSTR-3B is found in the GSTR-2B in compliance with Section 16 of the CGST Act
Until 31^th December 2021, taxpayers could have arrived at the provisional amount of tax credit for GSTR-3B which is 5% of the available tax credit as per GSTR-2B, as per CGST Rule 36(4). From 1^st January 2022, it is no longer available due to the amendment made to CGST Rule 36(4) vide the Central Tax notification no. 40/2021 dated 29th December 2021 and the Central Tax notification no. 39/2021 dated 21^st December 2021.
No excess tax credit is claimed, otherwise it must be paid back later on with an interest of 24% per annum.
ITC belonging to a particular financial year towards purchase invoices or debit notes raised in that financial year must be availed before a deadline under the GST law. It is earlier of the due date of filing GSTR-3B for September of the year following that financial year or GST annual return filing date.
No major mismatches exist between GSTR-2B and GSTR-3B that can lead to the cancellation of GST registration.

Matching GSTR-2B with purchase books is more important than matching with the GSTR-3B. It is because, from late 2020 onwards, GSTR-3B is being auto-populated with the values from GSTR-1 and GSTR-2B forms for the corresponding tax period. Hence, there are lesser chances for any mismatches.

Once the values are taken from GSTR-2B, the values from GSTR-2A need not be taken. The GST portal provides an option for taxpayers to match their purchase register with the GSTR-2B form known as the Offline Matching Tool. It is critical that you add data and import it into the tool in the same format as given on the GST portal. Otherwise, the tool will produce an error, and you will be unable to continue matching GSTR-2B records with the purchase register.Matching of entries between the two data must be based on the following parameters:

GSTIN
Document type
Document number
Document date
Total taxable value
Total tax amount should total up to the sum of IGST, CGST, SGST and CESS, if any
Tax amount head wise

Further, the matching may result in documents missing in either of the data. If there are invoices or debit notes missing in GSTR-2B when compared to the purchase register, the taxpayer must inform his suppliers about the same and get the document uploaded in the next GSTR-1 return they are filing. The reconciliation between GSTR-2B and the purchase register must be carried out more frequently and suitably from the 14^th of the month subsequent to the tax period.A few of the reasons for mismatches between GSTR-2B and purchase books can be as follows:

Period of reporting the invoices by the supplier is different from the period of accounting in books by the buyer.
Subsequent issue of debit or credit notes by supplier gone unaccounted for by the buyer.
Amendments to filed GSTR-1 in subsequent period’s GSTR-1 by the suppliers. For instance, differences in sales details between the books of accounts and GSTR-1 is auto-populated from the e-invoicing system. Thus, the supplier amends returns later on.

GSTR-3B Offline Tool: How to file Form GSTR-3B offline?

Form GSTR-3B is a monthly return in which the summarized net GST liability is declared and paid. All persons who are required to file Form GSTR-1 are also required to file Form GSTR-3B. This would include all registered persons (including a casual taxable person) but excluding the following persons:

Input Service Distributor
Non-Resident taxable person
Composition taxpayer
A person authorized to deduct tax under section 51
A person authorized to collect tax under section 52
Supplier of Online Information Database Access and Retrieval (OIDAR) services

The filing of this return can only be done online. However, the offline tool can help input the required data and prepare a JSON file for uploading on the GST portal.

Steps to download and open the offline tool for GSTR-3B

Step 1: Visit the GST portal.
Step 2: Navigate to Downloads > Offline Tools > GSTR-3B Offline Utility.
Step 3: Click on ‘Download’ and then ‘Proceed’.
Step 4: Extract the contents of the zip file downloaded above. Navigate to the location of the extracted files and open the excel utility.
Note: Always ensure that the latest version of the utility is used.

Steps to prepare Form GSTR-3B using the offline tool

Step 1: Click on the ‘Enable Editing’ button followed by the ‘Enable Content’ button to ensure that the macros are enabled. The ‘Clear All’ button may be used to make sure that the utility is blank before filling in the details.
Step 2: Navigate to the ‘GSTR-3B’ worksheet. This worksheet contains all the relevant tables of Form GSTR-3B where data can be entered.
Step 3: Enter the relevant taxpayer details such as GSTIN, year, legal name of the registered person (optional field) and month for which the return is being filed.

Step 4: The relevant data will have to be filled into the following tables:

Table 3.1 Details of outward supplies and inward supplies liable to reverse charge: Enter the details as applicable. Upon entering amounts under ‘CGST’, the ‘SGST’ values are auto-populated with an equal amount. However, if the SGST values are not equal to the CGST values, they can be changed on the portal.
Table 3.2 of the supplies shown in 3.1(a) above, details of inter-state supplies made to unregistered persons, composition taxable persons and UIN holders: Enter the details as applicable. The amounts entered here cannot be greater than the corresponding amounts entered in 3.1(a). The relevant state/Union Territory can be selected from the drop-down list in the ‘Place of Supply’ column.
Table 4 Eligible ITC: This table will require the user to enter the tax-wise details of ITC availed and ITC to be reversed. The utility will then auto-populate the net eligible ITC row.
Table 5 Values of exempt, nil-rated and non-GST inward supplies: This table requires the taxpayer to enter the tax-wise details of inward supplies on which GST was not levied, namely, supplies received from composition dealers, exempt inward supplies and non-GST inward supplies.
Table 5.1 Interest & late fee payable: Here only interest amount will need to be entered.

Step 5: Click on the ‘Validate’ button after entering the details. In case of successful validation, the following message will be displayed: ‘Sheet validated. Please proceed to generate JSON file.’ Further, the sheet status will be displayed as ‘Validation Successful’.In case of unsuccessful validation, the relevant error message will be displayed and the sheet status will be displayed as ‘Validation Failed’.Check the cells with validation errors as given in the help text. To find such cells, go to the review tab and select the ‘Show All Comments’ option. Click on the ‘Valid Sheet’ button after making all the corrections.
Step 6: Once the sheet status displays ‘Validation Successful’, click on the ‘Generate File’ button. This creates a JSON file for uploading on the GST portal. Click on ‘OK’ after the confirmation message is displayed.You will notice that a new folder named ‘GSTR’ has been created on your desktop within which the JSON file can be found.

How to upload the generated JSON file of Form GSTR-3B?

Step 1: Log in to the GST portal.
Step 2: Navigate to Services > Returns > Returns Dashboard. Select the relevant financial year and return filing period and click on ‘Search’.
Step 3: On the GSTR-3B tile, click on the ‘Prepare Offline’ button.
Step 4: On the upload page, click on the ‘Choose File’ button. Navigate to the location of the JSON file generated earlier and click on the ‘Open’ button. The uploaded JSON file will be validated and processed. The status of the same will be displayed.In case multiple files are uploaded, the previously uploaded data will be overwritten and the portal will only consider the latest submitted data.
Step 5: Once the JSON file is processed, navigate back to the returns dashboard page. On the GSTR-3B tile, click on the ‘Prepare Online’ button. Verify the details uploaded.If everything is in order, click on the ‘Submit’ button.

Steps to file Nil GSTR-3B on GST Portal

Nil GSTR-3B implies no sales or purchases and Nil tax liability for a period. Nil GSTR-3B can be filed on the GST portal following a step-by-step procedure.Nil GSTR-3B must be filed just like any normal GSTR-3B return. If a person has neither made any outward supply nor received any inward supply resulting in no tax liability for a particular month, he must still file a nil GSTR-3B on the GST portal for that month.The process to file Nil GSTR-3B on the GST portal is outlined in this article. It is different and easier when compared to the filing of normal GSTR-3B with supply details. Further, there is an option to file a nil GSTR-3B through SMS as well.

Steps to file Nil GSTR-3B online

The following is a step-by-step guide to file a Nil GSTR-3B return:
Step 1: Log in to the GST portal and select the GSTR-3B return. Login to the GST portal and select the period for which the return is being filed. Choose the type of return (GSTR 3B) and select ‘PREPARE ONLINE’.
Step 2: Select Nil Return of GSTR-3B A list of questions (A to G) will be displayed, the first question being ‘Do you want to file Nil return?’ Selecting ‘YES’ will automatically disable the rest of the questions. Click on ‘NEXT’.
Step 3: Preview Nil GSTR-3B and confirm through a declaration. The form GSTR-3B will be displayed without any figures. Click on ‘PREVIEW DRAFT GSTR-3B’.It is essential to preview the return before proceeding with filing the same. The draft summary of the form will be download in PDF format with all entries being zero.The following declaration will appear ‘I/We hereby solemnly affirm and declare that the information is given herein is true and correct to the best of my knowledge and belief and nothing has been concealed there from.’ The checkbox next to this declaration needs to be ticked.
Step 4: Choose either DSC or EVC to proceed to file Select the Authorized signatory from the drop-down list. The entries in this list would be as entered at the time of registration on the GST portal. The option to file the form using either EVC or DSC will appear. EVC stands for Electronic Verification Code where an OTP would be sent to the registered e-mail address/phone number. Filing with DSC would mean that the form needs to be signed with the Digital Signature of the Authorized Signatory.
Note: For Company/LLP type of entities, filing with DSC is compulsory and hence such entities will not see the option to file with EVC. Hence the appropriate option needs to be selected.
Step 5: Submit Nil GSTR-3B return. A warning will appear to confirm if the return is to be filed. Click on ‘PROCEED’. In case the option to File with DSC was selected in Step 5, a list of available certificates would appear. Select the appropriate certificate and click on ‘Sign’.In case the option to File with EVC was selected in Step 5, then enter the code sent to the registered email address/mobile number and click on ‘VERIFY’. A message will be displayed confirming the successful filing of GSTR-3B. The taxpayer may download the filed return for his record.

All about NIL GSTR-3B Filing via SMS

The lockdown in response to the COVID-19 pandemic during 2020 and 2021 unfortunately led to the majority of businesses coming to a standstill for a couple of months at least. In an effort to ease the worries of the businessman at least to the extent of GST compliance, CBIC has rolled out the facility of filing nil GSTR-3B through SMS that started from 8^th June 2020. The facility is not available for composition taxpayers but can extend to casual taxable persons, SEZ units or developers.

What is Nil GSTR-3B?

A Nil GSTR-3B is filed when there are no details of supplies to be declared. There is no tax payable since there are no outward supplies made or inward supplies to claim Input Tax Credit (ITC). Following is a simple checklist you can follow when you are about to file a Nil GSTR-3B for a particular month:

No supply of goods or services (including Nil rated or exempt or non-GST supplies),
No interest or late fee liability is payable,
No supplies on which tax needs to be paid under reverse charge, and
No other liability is to be discharged.

How was the nil return filing done before?

Both Nil GSTR-3B and Nil GSTR-1 were filed online through the Returns dashboard after logging on the GST portal. A set of questions are asked prior to GSTR-3B that decide what tables are to be made available for declaring details. Filing the return is done by selecting ‘Yes’ for the question ‘Do you want to file a nil return?’. This process is relatively time-consuming and involves numerous steps.

Steps to file Nil GSTR-3B through SMS

There are certain prerequisites as follows:

Authorized signatory and his/her phone number must be registered on the GST portal.
The mobile number registered for a particular authorized signatory cannot be common or same as the mobile number of another authorized signatory of the same GSTIN.
There is no pending tax, late fee, or interest of any previous tax periods.
GSTR-3B of all prior months must have been filed.
No data on the online GST portal must be in “Saved” status.

Nil GSTR-3B via SMS can be filed as follows:
Step 1: Using the mobile number registered with the GST portal, type the SMS as follows: NIL (space) 3B (space) GSTIN (space) tax period in mmyyyy For example, the SMS to file a Nil return for May 2020 would be entered as follows: NIL 3B 09AGBPS5577MSZC 0520 Send the message to 14409.
Step 2: A six-digit validation code will be received. Confirm the filing by typing another SMS as follows: CNF (space) 3B (space) 6-digit verification code For example, if the verification code received was 123456, the SMS should be entered as follows: CNF 3B 123456 Send the message to 14409. A confirmation message with ARN No. will be received, which indicates that the Nil return has been filed successfully. In case of any assistance from CBIC, send the following message to 14409: HELP (space) 3B

How to track status of a filed Nil GSTR-3B return?

For tracking the status of a return, you will need to log in to the GST portal and navigate to Services > Returns > Track Return. The ARN received above will be used to track the same.

How to File TRAN-2 on the GST Portal Using the Offline Tool?

Dealers not registered under the previous regime may need to register under GST, as GST has a lower turnover limit for registration. These unregistered dealers may have a stock of inputs, semi-finished goods or finished goods as on the 1^st of July, 2017, when GST came into force. Even though they were not registered, these taxpayers would have paid tax under the previous regime on their purchases.

Hence, TRAN-2 is to be filed by those dealers who do not have bills/invoices for the tax paid on their inputs. A taxpayer will need to file Form TRAN-1 and GSTR-3B for the relevant month before filing form TRAN- 2. This form needs to be submitted for each month in which such stock is sold up to December 2017.

What are the prerequisites for downloading the TRAN-2 offline tool?

A taxpayer is required to have the following on his device:

Windows 7
MS Excel 2007

Steps to download and install the TRAN-2 offline tool

There are two ways to download the TRAN-2 offline tool. You can either log in to your account on the GST portal or download the tool without logging in. Both processes have been detailed below:

Pre-login download

Step 1: Visit the GST portal. The GST home page will be displayed.
Step 2: Go the Downloads > Offline Tools > TRAN-2 Offline Tools.
Step 3: Click on the ‘Download’ links given beside each of the following two sections:

‘TRAN-2 Inputs held on stock (central) Excel template’: This template covers section 4 of the form TRAN-2.
‘TRAN-2 Credit on state tax on the stock Excel template’: This template covers section 5 of the form TRAN-2 applicable to those states that had a single point VAT system out of section 4.

After that, click on the ‘Proceed’ button and the file starts downloading.
Step 4: Browse and select the location where you would like to save the files which have been downloaded.

Post-login download

Step 1: Log in to GST portal. The GST home page will be displayed.
Step 2: Go to Services > Returns > Transition Forms. Click on the ‘TRAN-2’ tab.
Step 3: Select the relevant year and month from the drop-down menu and click on ‘Search’.

Step 4: Click on the tile named ‘4 – Details of input held on stock on appointment date which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger’ will be displayed.

Step 5: An ‘Important Note’ will be displayed. The 2nd point has a link to download the tool. Select ‘Click Here’. Similarly, you can download the excel template for ‘Tran – 2 Credit on State Tax on the stock’ post login to the GST portal.

Installing the tool

Step 1: Once the TRAN-2 offline tool has been downloaded, you will need to unzip and extract the files from the downloaded zipped folder. The zipped folder will consist of an excel file. Double-click on it.
Step 2: Once the excel sheet opens, click on ‘Enable Content’ in the excel sheet.

Steps to prepare TRAN-2 using the offline tool

The TRAN-2 offline tool has two downloadable templates, as explained above. If you have a large number of records in sections 4 and 5 of TRAN-2, you can use the excel templates for filling in the data and generate the JSON file for upload. Here are the steps to fill-in data for the ‘TRAN-2 Inputs held on stock (central) Excel template’:

Step 1: Open the ‘TRAN-2 Inputs held on stock (central) Excel template’ which has been downloaded. Navigate to the worksheet ‘GST_TRANS2_Central’.
Step 2: Enter the GSTIN in the GSTIN field.
Step 3: Enter details in the other relevant columns of the excel tool. Important points to follow are-

All fields marked with a red asterisk ‘*’ are mandatory fields, which should be compulsorily entered.
Enter the relevant tax period.
The HSN code should be numeric, and cannot be more than eight digits.
Either the HSN codes or the descriptions should be filled-in.
The units of measure can be selected from the drop-down list under UQC.
The opening stock quantity, outward supplies quantity, value, central tax (CGST), integrated tax (IGST), ITC allowed and closing quantity should all be numeric values.
The closing balance quantity, whether entered or not, will automatically be set to the opening stock quantity (minus) the outward supply quantity.
The ITC allowed should not exceed 60% of the central tax (CGST).
The ITC allowed should not exceed 30% of the integrated tax (IGST).
Under ‘Action’, select ‘Add’ to insert a new record or edit an already entered record into the GST portal.
Under ‘Action’, select ‘Delete’ to delete an already existing record.
If you need to insert a new row in between two rows, then you first need to select all the rows below the row you wish to add a new row. You then need to cut and paste the selected rows one row below the row you wish to insert new data in.

Step 4: Once all the details have been entered, click on the ‘Validate & Calculate Sheet’ button to validate the worksheet.
Note: The ‘Closing Balance’ = QTY (Opening stock for the Tax Period) – QTY (Outward supply made)’ is calculated once you click on the ‘Validate & Calculate’ button.
Step 5: In the case of successful validation, a message will be displayed with the count of records to be added and deleted on the GST portal. Click on the ‘OK’ button.
Note: If you wish to delete a row with an error, select the entire row and press on the ‘Delete’ key on your keyboard. You then need to select all the rows which are below the deleted row and cut and paste them on the deleted row.
Step 6: In the case of unsuccessful validation, the errors will be displayed in the ‘Error’ column. You need to rectify all errors, and once again click on the ‘Validate & Calculate Sheet’ button to validate the worksheet.The error column should remain blank, showing that the row is now validated.Similarly, you can fill-in data and upload JSON for ‘TRAN-2 Credit on state tax on the stock Excel template’.

teps to generate the JSON file for upload

Step 1: Click on the ‘Create File to Upload’ button on the excel template to generate the JSON file for upload on the GST portal.
Step 2: Navigate to the folder in which you want to save the JSON file. Enter the file name and click on the ‘Save’ button.
Step 3: A confirmation message will be displayed saying that the JSON file is created. Click on the ‘OK’ button.

Steps to upload the JSON file

Step 1: Log in to the GST portal. The GST home page will be displayed.
Step 2: Go to Services > Returns > Transition Forms.Click on the ‘TRAN-2’ tab.

Step 3: Select the relevant year and month from the drop-down menu and click on ‘Search’.
Step 4: Click on the tile named ‘4 – Details of Input held on stock on appointment date in respect of which he is not in possession of any invoice/document evidencing payment of tax carried forward to Electronic Credit ledger’ will be displayed.
Step 5: Click on the ‘Choose File’ button.
Step 6: Browse and navigate to the JSON file, which needs to be uploaded from your device. Click on ‘Open’.
Step 7: The uploaded JSON file will get validated and processed. In case of validation failure while processing, the errors if any, can be downloaded from the GST portal by clicking on the link to download the error CSV file.
Step 8: Once downloaded, open the file, the errors will be displayed.Rectify the mistakes on the JSON file, and upload the same again on the GST portal. If there are no errors, a message will be displayed “All records in the JSON file is saved in our database successfully.” Similarly, data can be uploaded for ‘Tran-2 Credit on State Tax on the stock’.
Step 9: Once the data has been uploaded, click on ‘Preview’ to download the PDF summary and review the draft for correctness, before submitting the form.After review, click on the ‘Submit’ button to freeze the form. A warning message will be displayed. Click on ‘Proceed’ to continue. The status of the TRAN-2 form will change to ‘Submitted’.
Note: Once submitted, there is no option to modify or revise the form.
Step 10: Click on either ‘File with DSC’ or ‘File with EVC’, as per your convenience, and select the authorized signatory to sign/verify the form.After a successful filing, a message will be displayed; the status will change to ‘Filed’. An email with the ARN number will be sent to your registered email ID.

How to file Form GST ITC-01 using the offline tool?

Taxpayers newly registered under GST must file a declaration in Form GST ITC-01 for claiming an input tax credit if at the time of registration he is already holding stock of inputs, capital goods and finished goods at his place of business. A taxpayer can claim ITC on such goods only after obtaining registration, and for claiming ITC, filing of Form ITC-01 is mandatory.

Who can use the offline tool for ITC-01?

The offline tool for GST ITC-01 is an Excel-based tool. It facilitates return preparation in offline mode. A newly registered taxpayer can use this offline tool to claim ITC on inputs held by him at the time of registration.

Prerequisites to use offline tool for ITC-01

A taxpayer is required to use:

Windows 7
MS Excel 2007

Steps to download and install the offline tool for ITC-01

(a). Step 1: Visit the GST portal.
(b). Step 2: Navigate to Downloads > Offline Tools > ITC-01 offline tool. Click on it.
(c). Step 3: The ITC-01 offline download page will be displayed. Click on the download link.The downloaded ITC-01 offline tool will be downloaded into the downloads folder of your device. Before unzipping the folder, ensure that the file is not corrupted by performing the below steps:

Match one of the values provided in the download file with the one mentioned under the downloads ITC-01 offline tool. If there is a perfect match, then your file is not corrupted. Otherwise, download it again.
Click on the link given under ‘Important’.
The instruction box will be displayed – Open Windows Power Shell. You can find Windows Power Shell in the search box of your Windows PC.
Once Windows Power shell opens, you can write the command as mentioned below: Get-File Hash <> Algorithm <> e.g. Get-File Hash C:\Users\Test\Downloads\ITC_01_Offline_v1.0.zip -Algorithm SHA256.
Match the hash value received with the one provided in the instructions box on GSTR_ITC01_Offline_Utility downloads page. If it is a perfect match, unzip the downloaded folder.

(d). Step 4: Browse and select the location in which you want to save the downloaded file.
(e). Step 5: Unzip the downloaded folder and extract the files from the downloaded zip folder.Double click on the excel file to open. The excel workbook has three worksheets:

Help Instructions- This worksheet contains an introduction and guidelines.
(i). Import Export file-
(ii). Import data from file: Import and edit the existing JSON file
(iii). Generate file to upload: Generate JSON file as per details entered in sheets 3 & 4
Sec_18_1_A or Sec_18_1_B or Sec_18_1_C or Sec_18_1_D – This worksheet is populated based on the selection made in the field ‘Claim Made Under’ in the worksheet Import_Export_File.

Steps to prepare the ITC-01

Step 1: Go to the worksheet ‘Import_Export_file’.

Enter the GSTIN in the GSTIN field
Select the option ‘Yes’ or ‘No’ for the user registered as SEZ.
Select the applicable claim section under the ‘Claims made under’ section.
Fill the ‘Date of grant of registration’ as per the claim section selected.

Step 2: Go to the tab ‘Sec_18_1_A’. Enter the details in each on the fields of the worksheet. After entering all the details, click on the ‘Validate Sheet’ button.

In case of successful validation: The sheet validation column shows a message – ‘This row is validated’.
In case of unsuccessful validation: A message will pop-up stating that errors have been observed. Click ‘OK’. The errors are highlighted in red under the ‘Sheet validation errors’ column. The column will show a message that ‘There is some error in this row. Please check the cell with red color.’

Step 3: Correct the errors as mentioned in the yellow dialogue box. After correcting all the mistakes, click on the ‘Validate Sheet’ button. In case of no errors, the below message will be displayed.

How to generate the JSON file

Step 1: Go to ‘Import_export_file’ tab and click on the ‘Generate JSON file to upload’ button.
Step 2: A message will be displayed that processing will take some time. Click ‘OK’. After some time, a confirmation message will pop up that the export of the JSON file is completed.
Step 3: Browse and select the folder in which you want to save the JSON file. Enter the name and click ‘Save’.
Step 4: The JSON file will be created.

How to upload the generated JSON file

Step 1: Log in to the GST portal.
Step 2: Navigate to Services > Returns > ITC Forms

Step 3: The GST ITC forms page is displayed. Go to ITC-01 tile and click on the ‘Prepare offline’ button.
Step 4: Select the section under which the claim is being made from the drop-down list and click ‘Proceed’.
Step 5: Click on the ‘Choose file’ button on the offline upload page of GST ITC-01.
Step 6: Browse and select the generated JSON file ready for upload and click ‘Open’.The JSON file will be validated and processed. On successful validation, the details entered will be populated in summary. In case of validation errors, the same will be displayed on the GST portal.After upload and validation, proceed to submit and file Form GST ITC-01 with DSC or EVC as per steps mentioned here, after selecting the ‘Prepare offline’ option.

How to fix errors using the offline tool for ITC-01?
Download the error report

At the time of upload of the generated JSON file, if there are errors, the upload history table will show the status as ‘Processed with errors’.

Step 1: Click on the link – ‘Generate error report’. Once the report is generated, click on the download error report link to download the error file.
Step 2: The error report is downloaded in a zip file. Save the report on your system and then unzip the folder. The unzipped folder contains a JSON file.

Open the downloaded JSON error file

To open the downloaded error GST ITC-01 JSON file, follow the below steps:

Step 1: Go to the Import_export_file tab. Click on the ‘Open downloaded ITC-01 error JSON file’.
Step 2: A file dialogue box will open. Browse and select the saved error file. Click ‘Open’.
Step 3: A message will be displayed stating ‘Data successfully imported’. Click ‘OK’ to proceed.
Step 4: Go to the worksheet tabs and correct the errors as shown in the ‘GST Portal Validation Errors’ column.
Step 5: After making all the necessary corrections, click on the ‘Validate sheet’ button. (Validation process explained above.) For the steps to file Form GST ITC-01 on the GST Portal, click here, and follow the steps from step 4 onwards.

Section 43A – Procedure for Furnishing Returns & Availing Input Tax Credit

What is Section 43A?

Section 43A has been added to the Central Goods and Services Tax Act, 2019 (CGST Act). This section deals with the procedure for furnishing returns and availing input tax credit.There have been various changes in the GST return reporting framework since the introduction of GST. The intent of inserting this section is to merely initiate the changes in the return reporting framework as and when the same is introduced by the CGST Rules. The GST Council in its 27th meeting had proposed this simplified return filing structure for taxpayers.

How are GST Returns currently being filed?

Currently, taxpayers are filing two monthly GST returns – GSTR-3B and GSTR-1. As of now filing of GSTR-2 and GSTR-3 has been suspended.

Currently applicable provision in absence of notifying Section 43A?

Taxpayers must claim ITC in their GSTR-3B only to the extent of the amount appearing in their GSTR-2B/GSTR-2A. This has been outlined in the provision of Section 16(2) (aa) of the CGST Act with effect from 1^st January 2022. Until then, taxpayers could claim 5% additional ITC along with ITC appearing in GSTR-2B while filing GSTR-3B.

What was the New & Simplified Return Scheme?

Under the proposed new scheme that later got suspended, every registered taxpayer would have to file only one monthly return. The facility to upload invoices on a real-time basis will be made available. Suppliers can upload invoices anytime during the month before a cut-off and the invoices would be visible to buyers.

The buyers will be eligible to claim the credit on a self-declaration basis even if the supplier hasn’t uploaded all invoices during the interim period of transition. The new GST return scheme aims to simplify the return filing procedure to a great extent.

Key Points to Be Noted Under Section 43A

Section 43A operationalises the new GST return procedures that are currently suspended. The detailed guidelines in rules are yet to be notified. It is expected that these rules would be issued in due course so that the exact details would be available to taxpayers well in advance.
It should be noted that Section 43A begins with a ‘notwithstanding’ clause. This means that provisions of Section 43A will override: Section 16(2) of CGST Act [which states conditions for availing ITC] Section 37 of CGST Act [which deals with details of outward supplies] Section 38 of CGST Act [which deals with details of inward supplies]. In a way, Section 43A intends to benefit taxpayers as it allows the taxpayer to avail ITC on a provisional basis in certain cases even if other conditions are not fulfilled. The CBIC has not yet notified how section 43A impacts GST returns filed.
Every registered person will be able to amend/add/delete the details of inward supplies in the monthly returns.
There will be a mechanism for availing of the input tax credit by the recipient even if the supplier does not provide adequate details in his returns, or if the details provided are incorrect. The recipient can avail ITC even if the supplier does not upload invoices.
The credit available in such a case would not be more than 5% (earlier was 10% up to 31^st Dec 2020 and prior that was 20%) of ITC available to the recipient on the basis of details uploaded by the supplier. Thus, the upper limit stipulated under Section 43A for availing ITC on a provisional basis is 5% (earlier was 10% up to 31^st Dec 2020 and prior that was 20%).

As the rules are yet to be notified, one can interpret the provision as follows: A recipient can claim a provisional input tax credit up to 5% (earlier was 10% up to 31^st Dec 2020 and prior that was 20%) of the purchase invoices eligible for the input tax credit, over and above the details already uploaded by the supplier. In this case, if the supplier has uploaded sales with ITC amounting to 1,00,000 for a period, the recipient can claim the input tax credit that shall not exceed 1,00,000 plus 20,000 for invoices not uploaded. 20,000 will be provisional ITC available for the invoices yet to be uploaded by the supplier, which can be claimed then but will be subject to invoice details uploaded later by the supplier.
The supplier and recipient can be jointly and severally liable to a) pay output tax b) pay ITC availed if the return is not furnished but details of outward supplies have been uploaded to the portal for availing credit.
Recovery procedures for such output tax/ITC will be specified. However, if the amount involved does not exceed 1,000, the recovery proceedings can be waived off
Rules will be issued to provide details of the manner in which the details of outward supplies can be furnished in specified cases

Section 43A is important and much-needed relief to taxpayers and will reduce the concerns of the industry to a great extent. However, note that it is not notified and hence currently not applicable.

Guide to file GSTR-4 (Annual Return) offline

All taxpayers registered under the composition scheme must file GSTR-4 annually. It can be prepared either online or by using the offline tool.

Who can use the offline tool for GSTR-4?

The offline tool for GSTR-4 is excel-based. It facilitates return preparation in offline mode from FY 2019-20 onwards. Taxpayers registered under the composition scheme anytime during the relevant financial year can use this offline utility to update the details of inward supplies made during the year.

Prerequisites to use offline tool for GSTR-4

A taxpayer is required to use:

Windows 7
MS Excel 2007

Steps to download the offline tool for GSTR-4

Step 1: Go to the GST portal.
Step 2: Navigate to Downloads > Offline Tools > GSTR-4 (annual) offline tool.
Step 3: Click the download link on the GSTR-4 offline tool page.

Step 4: Click on proceed on the confirmation message to download the zipped Form GSTR-4 offline utility.
Step 5: Extract GSTR_4_Annual_Offline_Utility excel file from the downloaded zipped folder. Right-click and click open.
Step 6: Click on the ‘Enable Editing’ button. Then, the ‘Enable Editing’ options will pop-up. Select it.
Go to the ‘Read Me’ tab to understand the instructions for filing details in the various worksheets.
Step 7: A taxpayer may download the JSON of GSTR-4 from the GST portal by navigating to Services > Returns > Annual Return.
Step 8: Select the financial year and then click on the ‘Upload/download JSON’ button on the GSTR-4 tile. The upload/download section will open.
Step 9: Click on the ‘Generate JSON File to Download’ under the downloads section. Once the same is downloaded and saved at the desired location one can go to the home tab of the offline utility. Note: The download may take 20 minutes.
Step 10: Click on the ‘Open Downloaded GSTR-4 JSON File’ button on the home tab. Select the downloaded JSON to get the details imported.

Steps to fill up the tables of GSTR-4 on the offline utility

4A. B2B: In this tab, enter the details of all inward supplies received from a registered supplier (other than reverse charge). Below table shows a detailed description of data to be entered in this worksheet.After updating all the details, click on the ‘Validate Sheet’ button. In case of unsuccessful validation: An error message will pop-up, and the erroneous cells will be highlighted in red. Click ok on the pop-up message.Correct all the errors as mentioned in the yellow description box. Again, click on the ‘Validate Sheet’ button. A message will pop-up stating ‘No Errors’. Click on ‘OK’.
4B. B2BRC: In this tab, enter the details of all inward supplies received from a registered supplier under reverse charge. A detailed description of data to be entered in the worksheet: After updating all the details, click on the ‘Validate Sheet’ button.In case of successful validation, a message will pop-up stating ‘Sheet Successfully Validated’. Click on ‘OK’. In case of unsuccessful validation, follow the same steps as mentioned above.
4C. URP: In this tab, enter the details of all inward supplies received from an unregistered supplier. A detailed description of data to be entered in this worksheet: After updating all the details, click on the ‘Validate Sheet’ button.In case of successful validation, a message will pop-up stating ‘Sheet Successfully Validated’. Click on ‘OK’. In case of unsuccessful validation, follow the same steps as mentioned above.
4D.IMPS: In this tab, enter the details of all services imported during the relevant year. Below table shows a detailed description of data to be entered in this worksheet: After updating all the details, click on the ‘Validate Sheet’ button.In case of successful validation, a message will pop-up stating ‘Sheet Successfully Validated’. Click on ‘OK’. In case of unsuccessful validation, follow the same steps as mentioned above.

CMP-08: This tab will auto-populate data from filed Form CMP-08 for the financial year if the JSON file was downloaded as per the steps given in the previous sections. Below data will be available in this worksheet and the same cannot be edited:
Inward outward supplies: Enter the tax rate-wise details of outward supplies during the financial year. This table provides details of RCM based supplies: After entering all the details, click on the ‘Compute’ button.Inward supplies table will be auto-populated with details from Table 4B, 4C and 4D.Review all the details and then click on the ‘Validate Sheet’ button. On successful validation, a message will pop-up stating that ‘Sheet is Successfully Validated’. Click on ‘OK’.
TDS/TCS credit received: This tab will be auto-populated based on TDS, and TCS returns filed by the taxpayers. The details in this table cannot be edited.

How to generate the JSON file?

Step 1: Go to ‘Home’ tab and click on the ‘Generate JSON File to Upload’ button after validation.
Step 2: A message will pop-up stating that ‘Data in the Worksheets is Successfully Updated in the JSON’. Click on OK.
Step 3:. A save-as window will pop-up. Browse the location where you want to save the file, enter the file name and click save.

How to upload the generated JSON file?

For uploading the saved JSON file, follow the below steps:

Step 1: Go to the GST portal and navigate to Services > Returns > Annual Return.
Step 2: On the file returns page, select the financial year from the drop-down list and click search.
Step 3: Form GSTR-4 (annual return) tile will be displayed. Click on the ‘UPLOAD/DOWNLOAD JSON’ button.
Step 4: The upload section of the ‘Offline Upload and Download for Form GSTR-4 (Annual)’ page will be displayed. Click on choose file and browse through the location of the saved JSON file. Click on open.
Step 5: A message will appear in green confirming successful upload on the upload section page. The upload history table will show the status of the JSON file uploaded.

In case of errors on data upload, the upload history table will show the status as ‘Processed with Error’.
Note: In case, some details exist from the previous upload, it will be updated with the latest uploaded details. These details will be updated GSTIN wise for Table 4A and 4B and PAN wise for Table 4C.

How to fix errors using an offline tool for GSTR-4?
(A). Download error report Click on the ‘Generate Error Report’ link on the upload history table.

A confirmation message will pop-up and the status will change
Once the error report is downloaded, the download error report link will be displayed under the error report column. Click on the link to download the zipped error file.
The error report will be downloaded. It will contain only those entries, which failed validation checks on the GST portal.

(B). Import error report Import the error report in the offline utility by clicking on the ‘Open Downloaded Error JSON File’ button on the home tab of the offline utility.

A file dialogue box will open. Browse through the extracted file and click open.
A confirmation message will pop-up stating that ‘Import was successful’. Click OK to proceed.
A message will display the name of the sheet where the error is present. Click OK.
Go to the respective sheets and correct the errors as mentioned in the column ‘GST portal validation errors’.
After correcting all the errors, click on the validate sheet button. The GST portal validation errors column will be blank now.

A step-by-step guide to file GSTR-4 on the GST portal

GSTR-4 is the GST return that the composition taxpayers must file annually from FY 2019-2020 onwards. The return once filed cannot be revised, and also attract a late fee if delayed beyond the due date.

Prerequisites to file GSTR-4 on the GST portal

Before preparing and filing GSTR-4, composition taxpayer must have satisfied the following conditions:

Registered and opted for the composition scheme at least one day during the relevant financial year.
Filed all the relevant form CMP-08 statements for all the quarters of the fiscal year.
Make a note of the aggregate turnover registered for the preceding fiscal year.

Guide to file GSTR-4 online- The steps to file annual GSTR-4 online is as follows:

Step 1: Log in to the GST portal and navigate to Services > Returns > ‘Annual Return’ option.
Step 2: Select the relevant financial year for which GSTR-4 (Annual) is being filed displayed on the ‘File Annual Returns’ page.
Step 3: Click on the ‘PREPARE ONLINE’ button on the Annual Return GSTR-4 tile. Before that, carefully read the instructions given on the ‘File Returns’ Page.
Step 4: Enter the aggregate turnover in the previous financial year and click on the ‘SAVE’ button. If no turnover was recorded for the last year, then enter zero. Do not leave it blank.For example, while filing the annual return for FY 2020-2021, report the aggregate turnover in FY 2021-22.A message gets displayed for saving the data successfully as given below:

Skip Step 5 if you are not filing a Nil GSTR-4.

Step 5: To file a Nil GSTR-4, select the checkbox ‘File Nil GSTR-4’ and click on ‘PROCEED TO FILE’. It takes you directly to step 7 and then step 9.
Step 6: Enter the details for various tables of GSTR-4 listed and explained below. Each time, select the particular table against the ‘Select tables to add/view details’ drop-down list to enter the details and click on the ‘BACK’ button.

Table 4A: Inward supplies from registered suppliers (other than reverse charge)-

GSTIN-wise details of purchases from GST registered suppliers.
Add the GSTIN, that auto-populates legal name and place of supply, and click on the Add (+) button for every entry.
Under ‘Item details’, enter the taxable value and choose the GST rate mandatorily.
Click on the Add (+) button against the entry to add more rows of items or click on ‘SAVE’ to continue with the next GSTIN.
‘Processed records’ displays all the entries successfully added.

Table 4B: Inward supplies from a registered supplier (reverse charge)-

GSTIN-wise details of purchases from GST registered suppliers subject to reverse charge.
Add the GSTIN, that auto-populates legal name and place of supply, and click on the Add (+) button.
Under ‘Item details’, enter the taxable value and choose the GST rate mandatorily.
Click on the Add (+) button against the entry to add more rows of items or click on ‘SAVE’ to continue with the next GSTIN.
‘Processed records’ displays all the entries successfully added.

Table 4C: Inward supplies from unregistered suppliers-

PAN-wise details of purchases made from any GST unregistered suppliers.
PAN is not mandatory so you can enter the trade/legal name of such supplier. If a reverse charge applies, select the checkbox and select the ‘Supply Type’ as ‘Intra-State’ or ‘Inter-State’. Click on the Add (+) button.
Under ‘Item details’, enter the taxable value and choose the GST rate mandatorily. Click on the Add (+) button against the entry to add more rows of items or click on ‘SAVE’ to continue with the next PAN.
‘Processed records’ displays all the entries successfully added.

Table 4D: Import of Service-

Consists of details of services imported on which IGST has been paid.
Click on the Add (+) button to add information on every item.
Enter the taxable value and choose the GST rate mandatorily. Click on the Add (+) button against the entry to add more rows of items or click on ‘SAVE’ to continue with the next table.
‘Processed records’ displays all the entries successfully added.

Table 5: Summary of CMP-08- View the auto-drafted summary of CMP-08 statements filed for all four quarters of the financial year. It cannot be edited.
Table 6: Tax rate wise outward supplies and inward supplies attracting reverse charge-

User must enter the value of outward supplies/sales between row 12 to 16 of a prefixed tax rate-wise table against the respective GST rate applicable to the composition taxpayer of 0, 1, 2, 5 or 6%. Such value must be net of advances, credit- debit notes or adjustments due to amendments, etc.

The value of inward supplies attracting reverse charge (auto-populated from tables 4A, 4B and 4C) between rows 1-11 does not get displayed at this stage.
Click on ‘SAVE’ to proceed with the next table.

Table 7: TDS/TCS credit received- View the auto-drafted GSTIN-wise details of TDS/TCS credit received during the financial year. It cannot be edited. After adding all the records, click on ‘BACK’ to navigate to the dashboard of GSTR-4 (Annual Return).

Common notes:

Negative values are allowed in tables 4A, 4B, 4C, 4D and 6.
You can edit/delete entries anytime before filing by clicking on ‘Edit/Delete’ icons under the Action column.
Use the ‘Search’ field to find a list of added records
Records per Page’ drop-down list allows you to fix a particular number of records to be displayed on the page.
Use the ‘Download CSV’ link to download the added details in CSV format.

Step 7: Click on the ‘PROCEED TO FILE’ button to preview the saved return.The status of return changes to ‘Ready to file as on (date)’.Click either on the ‘DOWNLOAD GSTR-4 SUMMARY (PDF)’ or ‘DOWNLOAD GSTR-4 (EXCEL)’ button to save a copy of the prepared return for your review and records. PDF/Excel file is displayed as follows:
Click on ‘PROCEED TO FILE’ again to preview the form online and click on the ‘CONTINUE’ button.

Step 8: Make any tax or interest or late fee payments displayed on table ‘8. Tax, Interest, late fee payable and paid’ before continuing if any. Balance in cash ledger is also shown for reference. Payment can be made in two ways:

Click on the ‘CREATE CHALLAN’ button if cash in the electronic cash ledger is insufficient for full or part payment. Select the desired mode of payment such as NEFT or RTGS/Over the Counter/Net Banking and generate the challan after payment.
If an electronic cash ledger has sufficient balance for full payment, then the cash will be adjusted from the ledger for the tax payment automatically. No amount is displayed in the ‘Additional cash required’ column.

Click either on the ‘DOWNLOAD GSTR-4 SUMMARY (PDF)’ or ‘DOWNLOAD GSTR-4 (EXCEL)’ button for reviewing the updated GSTR-4 return and proceed to the next step.

Step 9: File the GSTR-4 return using DSC or EVC.At the bottom of the tax payment page, select the declaration checkbox and the authorized signatory. Select the ‘FILE GSTR-4’ button. Confirm by clicking ‘YES’ on a warning message and click on either of the ‘FILE WITH DSC’ or ‘FILE WITH EVC’ button displayed on the ‘File return/statement’ page. Following is the outcome of your actions:

The status of return changes to ‘Filed’.
Application Reference Number (ARN) gets generated and displayed on the screen.
A confirmation message is sent via SMS and email registered with the GST portal.

Steps to Pay GST liability in CMP-08 on GST portal

CMP-08 filing must be done by all composition taxpayers (including service providers opting for composition scheme under Central Tax (Rate) Notification number 2/2019 dated 7th March 2019). The GSTN has, after much delay, opened the facility to declare and submit GST liability in CMP-08 (payment of self-assessed tax) for all the composition dealers on 29 July 2019. The composition dealers have to pay tax in CMP-08 challan-cum-statement every quarter by the 18^th of the month following the quarter. The form replaces GSTR-4 with effect from FY 2019-2020. In turn, composition dealers must file GSTR-4 annually from April 2020 for the annual year 2019-2020.

How to file CMP-08 on GST portal

The following are the steps to file GST CMP-08 (payment of self-assessed tax) on GST portal:

Step 1: Log in to GST portal and navigate to the CMP-08 tile on the return dashboard

Select the relevant financial year and choose the return filing period for the relevant quarter. Proceed by clicking on ‘SEARCH’. Click on ‘PREPARE ONLINE’ for the CMP-08 form (payment of self-assessed tax).

Step 2: Fill up the tax liability details in table 3 of the CMP-08 form

Fill in the summary figures of the value of supplies and tax payable for the period of three months. Enter the interest amount in case of delay in submission of CMP-08 beyond the due date applicable. Tick mark the checkbox on ‘File Nil GST CMP-08’ in case the taxpayer:

Has no outward supplies during the selected return period and accordingly no tax payable.
Has no output tax liability due to not having inward supplies on which tax is payable on reverse charge basis (including import of services).
Does not have any other tax liability.

Click on ‘SAVE’ to save the details entered.
Step 3: Preview draft CMP-08 before making the tax payment
Click on ‘PREVIEW DRAFT GST CMP-08’ to review the accuracy of details entered.

Step 4: Make the payment towards the liability and file CMP-08

Make payment either using the cash balance left in the electronic cash ledger OR click on ‘Create Challan’ to choose either the Net-Banking or NEFT in case there is insufficient cash in the cash ledger. Confirm the details submitted by checking the box against the declaration statement. Submit the CMP-08 using electronic verification code (EVC) or digital signature (DSC). You will get a message confirming the filing of CMP-08 (payment of self-assessed tax). GSTN generates an ARN on the successful filing of CMP-08. Further, an SMS and an email are sent to the taxpayer on his registered mobile and email ID.

Guide to File GSTR-5 on GST Portal

GSTR-5 is a return form that has to be filed by a non-resident foreign taxpayer who is registered under GST for the period during which they carry out businesses transactions in India. This can either be done online or from a tax facilitation centre. This form contains the details of all outward supplies (i.e., sales) and inward supplies (i.e., purchases) made and received by the non-resident taxpayer.

GSTR 5 has to be filed and the tax (including penalty, fees, interest, etc.) is to be paid every month (for the registration period) by 20^th of the next month for a particular tax period or within seven days after the end of the validity period of registration.

Prerequisites to file GSTR-5

Pre-conditions for filing of Form GSTR-5 are:

Taxpayer should be registered as Non-Resident taxable person and should have a valid GSTIN.
Taxpayer should have valid User ID and password.
Taxpayer should have valid & non-expired / non-revoked Digital Signature Certificate (DSC) in case of Taxpayer for whom digital signing is mandatory such as Companies, LLP/FLLP, in other cases authentication of return can be done through EVC.

Steps to file on GST portal
Step-1: Login to the GST portal
Step-2: Go to GSTR-5 page and Generate GSTR-5 Summary

Click on Services > Returns > Returns Dashboard
The “File Returns” page is displayed.
Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.

Click the ‘SEARCH’ button.
Click the “PREPARE ONLINE” button on the GSTR-5 tile to prepare the return.
Click the ‘GENERATE’ GSTR-5 SUMMARY button found at the bottom of the GSTR-5 page. The details of auto drafted supplies of goods or services page are displayed.

A confirmation message is displayed at the top of the page. You can check the status in some time.

Step-3: Enter Details in various tiles
Following are the tiles present:

6 Main Tiles
(1). Import of Goods
(2). Outward Supplies made
(3). B2C Large invoice details
(4). B2C Small invoice details
(5). Credit/Debit Notes
(6). Unregistered Credit/Debit Notes
6 Amendment Tiles on each of the above main tiles
3 Tiles on tax payment and Return Submission

Enter details in main Tiles

Below are the detailed steps to enter details in a tile which is common for all the main tiles: For example: to enter details of outward supplies made in Tile 5
Step-1: Click on the particular tile 5
Step-2: Summary page appears. Click on ‘ADD DETAILS’ button
Step-3: Various fields appear. Enter the following and Click ‘SAVE’ button:

Invoice number should be alphanumeric and unique for a FY
Invoice date cannot be a future date or a date prior to the date of registering with GST
Note for all tiles 5, 6, 7 & 8:

In case of Intra-State transaction, Fields for Central Tax and State/UT Tax will appear.
In case of Inter-State transaction, Fields for Integrated Tax will appear.
CESS amount has to be entered manually.
Invoice & Item details:
Receiver’s GSTIN /UIN. Note that Name, Place of supply (PoS) and supply type is auto-populated. Edit PoS if required.
Each Tax rate appears as a line item against which value needs to be entered.
If concessional tax rate is applicable, Tick mark the checkbox “Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?” and enter the applicable % of the total tax rate. For example: Leased Car which is taxed at 65% of the original tax rate. It is optional.
(i). In case of Intra-State supplies, the Central Tax and State/UT tax fields appear
(ii). In case of Inter-State supplies, the Integrated tax fields appear

Step-4: Click ‘BACK’ button to go back to the summary page or Click ‘ADD DETAILS’ to add more invoices. Summary page can either be of pending invoices or of processed invoices depending upon the tile.
Processed invoices summary page also has the option to delete or edit the entered Invoice. The tile reflects the number of invoices added along with Total Invoice Value, Total Taxable Value and Total Tax Liability.
Follow these steps as it remains common for most of the main tiles. Read Highlights to know what is relevant to know under each main tile. Highlights of each Main Tile:

(1). Tile-3: Inputs/Capital goods received from Overseas (Import of goods)
All the goods imported into Indian Territory need to be mentioned in this category. Add all the Bill of Entry (BOE) details like port code, date and value in BOE and save.
Note:

Port code should be 6 alphanumeric characters.
Bill of Entry No. should be minimum 3 and maximum 15 digit numeric.

Tile-5: Taxable outward supplies made to registered persons (including UIN holders)

The details of supplies made outside of India by Foreign taxpayers to registered persons should be recorded in this head. Basically, All the B2B outward supplies are to be declared here.

Tile-6: B2C (Large) Invoices

Details of all the inter- state supplies made by a registered person to a consumer where the invoice value is more than 2.5 lakh should be recorded here.

Tile 7A,7B – B2C (Small)

Here the details of taxable supplies to other unregistered persons/ consumers other than supplies mentioned at Tile 6 is to be entered.

Tile-8B – Credit/Debit Notes

Add here details of credit/ debit notes/refund voucher issued.Details of original invoice also must be entered against each note. The summary page will have the notes appear counterparty-wise. Based on the GSTIN, the counterparty will be recognized.

Tile-8B – Unregistered Credit/Debit Notes
Details of credit/debit notes against B2C large supplies must be declared here.

Enter details in Amendment Tiles

Below are the detailed steps to enter details in a tile which is common for all the amended tiles: For example, to enter amended details of outward supplies in Tile 8A.
Step-1: Click on the particular amendment tile-8A.
Step-2: Select financial year and enter amended details

Select the ‘Financial Year’ from the drop-down list.
Enter Invoice Number and click the ‘AMEND INVOICE’ button.
Make amendments to the details as required. Enter the revised Invoice details and click the ‘SAVE OUTWARD SUPPLIES’ button to save the invoice details.

Step-3: On the summary page, Click ‘BACK’ button to go back to the Main page or add invoices and Click ‘AMEND INVOICE’ to add more Amendments. Summary page can either be of pending invoices or of processed invoices depending upon the tile. Amended invoices can also be edited or deleted The tile will reflect the number of invoices added along with Total Invoice Value, Total Liability and Total Taxable Value. Follow these steps as it remains common for most of the Amendment tiles.

Highlights of Each Amendment Tile:

Tile-4: Amended Import of Goods
Any amendments to the details reported at tile -3 on import of goods, can be done here.To select the particular BOE, to be amended, select financial year, port code, and original BOE number. Thereafter, revise the details and save.

Tile 8A – Amended Outward Supplies

To amend details outward supplies to registered persons (including UIN holders)/B2B supplies, this tile is referred. Above steps apply here as it is.

Tile 8A – Amended B2C (Large Invoices)

Here, details of amendments to outward inter-state supplies to unregistered persons/consumers are entered.

Tile 9 – Amended B2C (Small)

To add details of amendments to outward supplies to unregistered persons/consumers other than those mentioned in tile 8A, this tile is used.

Tile 9 – Amended B2C (Small)

To add details of amendments to outward supplies to unregistered persons/consumers other than those mentioned in tile 8A, this tile is used.To select the particular details, Choose the FY and the month, select the Place of supply and choose if applicable differential percentage of tax and proceed to amend the value and tax fields.

Tile 8C – Amended Credit/Debit Notes

Use this to add details of amendments to Credit/Debit Notes for supplies to registered persons. To select the particular CDN to be amended, choose financial year and enter the Original CDN number with date.Enter the revised details and save.

Tile 8C – Amended Credit/Debit Notes

Use this to add details of amendments to Credit/Debit Notes for supplies to unregistered persons/ consumers.Enter the CDN number and revise the details.

Step-4: Preview GSTR-5

Once you have entered all the details, click the ‘PREVIEW’ button.
This button will download the draft Summary page of your GSTR-5 for your review.

10A, 10B – Tax Liability

Click the 10A, 10B – Tax Liability tile to view the tax liability details.
The Tax Liability details are displayed. Click the ‘BACK’ button to go back to the previous page.

Step-5: Acknowledge and Submit GSTR-5 to freeze data

Tick mark the declaration stating that you have reviewed the details of preview and the information furnished is correct and you are aware that no changes can be made after submit. Once you click the acknowledgement, the ‘SUBMIT’ button will be enabled.
Click the ‘SUBMIT’ button in the landing page to submit GSTR-5.
Note: The submit button will freeze the invoices uploaded in GSTR-5 for that particular month. You will be not able to upload any further invoices for that month.
Click the ‘PROCEED’ button to accept the Warning message once again to confirm submission of GSTR-5. Note that no changes can be made to this return after submitting.
A success message is displayed at the top of the page. Once you submit the data, data is frozen and you cannot change any fields. Refresh the page.Status of GSTR-5 changes to Submitted after the submission of GSTR-5.

Click the ‘PREVIEW’ button again, to download the submitted GSTR-5 in PDF format.
The PDF file generated would now bear watermark of final Form GSTR-5.
Upon submission, the GST Portal will validate the details of all the Tables filled in Form GSTR-5.
In case of invalid data, the appropriate error message would be displayed and the relevant columns shall be highlighted for making rectifications.
If validation is successful, the GST Portal will compute tax liability and the Input Tax Credit claimed on the import of goods.
The Electronic Liability Register and Credit Ledger shall be updated accordingly.
Once you submit GSTR-5, the following will become active:
(1). Tile 10A, 10B – Tax Liability
(2). Tile 11, 12, 14 – Tax Payable and Paid
(3). Tile Payment of Tax
(4). The ‘FILE RETURN’ button.

Make tax payment
Step-6: Pay Tax

Click the Payment of Tax tile.
Note: Tax liabilities as declared in the return along with the credits gets updated in the ledgers and reflected in the “Tax payable” column of the payment section. Credits get updated in the credit ledger and the updated balance is available and can be seen while hovering on the said headings of credit in the payment section.
Click the ‘CHECK LEDGER BALANCE’ button to view the balance available for credit under Integrated Tax, Central Tax, State/UT Tax and Cess. The functionality enables the taxpayers to check the balance before making the payment for the respective minor heads.
The Check Ledger Balance page is displayed. The page lists the minor head wise balance available as in cash ledger and major head wise credit available in Electronic Credit Ledger. Click the ‘OK’ button to go back to previous page

Please provide the amount of credit to be utilized from the respective available credit heads to pay off the liabilities, so as the cash.
NOTE: If there is no / less balance in Electronic Cash Ledger, create Challan make payment to update the balance in Electronic Cash Ledger. Click here to refer the FAQs and User Manual on Making Payment.
While providing the inputs please ensure the utilization principles for credit are well adhered otherwise system won’t allow for offset of liability.
Click the ‘OFFSET LIABILITY’ button to pay off the liabilities.
Note: Partial payment is not allowed.
(1). The tax liability is offset and a confirmation message is displayed. Click the ‘OK’ button.
(2). Click on tile 11, 12, 14 – Tax Payable and Paid
After making payment of tax, the amount of tax paid will be auto-populated in Table 11 along with the debit entry numbers generated on the utilization of Cash balances and ITC.
Click the BACK button to go back to the previous page.

Step-7: File GSTR-5
Click the ‘FILE RETURN’ button.

The Returns Filing for GSTR-5 page is displayed. Select the Declaration checkbox.
The Authorized Signatory drop-down will appear. Select the authorized signatory from the list.
Note: This will enable the two buttons – ‘FILE WITH DSC or FILE WITH EVC’.
Click the ‘FILE WITH DSC or FILE WITH EVC’ button to file the FORM GSTR-5.
The success message is displayed. Refresh the page and click the ‘BACK’ button.
Note:The status of GSTR-5 changes to Filed.

View GSTR-5 Status

On the File Returns page, select the ‘Financial Year’ and ‘Return Filing Period’ (Month) for which you have just filed Form GSTR-5.
Click the ‘SEARCH’ button.
Note: Status of the GSTR-5 return changes to “Filed“.

GSTR 5A GST for Non-Resident OIDAR Service Providers

Online Information and Database Access or Retrieval (OIDAR)

In today’s world, the businesses are not bound by the national boundaries. One of the mediums to provide services in India from abroad is through the use of the internet. There are various models through which these services are offered to the service users.For example, Amazon providing cloud-based services (AWS) from the United States in India. A common trade parlance used for these services is Online Information and Database Access or Retrieval (OIDAR) services. So OIDAR services are primarily a category of services which are provided by using the internet as a medium. These services are even received by the service recipient without having a physical interface with the service provider.OIDAR services are brought under GST with a view to make sure that the domestic service providers have an equal opportunity (in terms of cost as well).

GST on OIDAR Services

The OIDAR services have been brought into the tax bracket under the GST regime as well. A Return in Form GSTR-5A has been prescribed which is to be furnished by the OIDAR service providers providing services to unregistered service recipients in India There is two category of service recipients for such services

(A). Registered person/ entity

The taxes on services received by such person/entity are imposed through a reverse charge mechanism (i.e. the recipient of services is liable to pay GST to the government) The GST as explained is paid by the recipients through the reverse charge mechanism. The returns are to be filed accordingly i.e. the service receipts are to file returns or include these services while filing the returns.

(B). An unregistered person, Government, Local authority

When the services are received by such recipients, the service providers are liable to pay GST to the government. The services received in this case should be for a purpose other than business or commerce. For these service recipients, the GSTR 5A is to be filed.

Compliance requirements for non-resident OIDAR service providers

(A). Filing requirements GSTR 5A

As per the act, a return under Form GSTR 5A has to be filed monthly. The due date for filing GSTR 5A is within 20^th day of the succeeding month. For example, GSTR 5A for the services provided in the month of April 2018 has to be filed latest by 20^th May 2018. There are certain conditions and precautions which one should adhere to for/while filing GSTR 5A.

The return is to be filed even if there is no business activity for any period under tax (Nil return in such cases)
The filing of GSTR 5A is mandatory for the non-resident OIDAR service providers
No Input Tax Credit is available in GSTR 5A and so the electronic cash ledger for GSTR 5A isn’t maintained
The return can be filed only after payment of due taxes and any other amounts due
Return for current period can’t be filed before filing return for the previous tax period

The GSTR 5A format is shown below for reference: Return format

Table 1: GSTIN of the supplier
Table 2: Legal Name of the Registered Person & Trade Name (if any)
Table 3: Name of the Authorized representative in India filing the return
Table 4: Period i.e. Month & Year for which return is filed
Table 5: Taxable outward supplies made to consumers in India – including details of place of supply, the rate of tax, taxable value, integrated tax and cess Table 5A: Amendments to taxable outward supplies made to non-taxable persons in India for the preceding period
Table 6: Calculation of interest, penalty or any other amount
Table 7: Tax Interest, Late Fee, and any other amount payable and paid On the successful filing of GSTR 5A, an acknowledgement is generated and is also communicated automatically through an email to the taxpayer.

(B). Late Fees for a delay in filing GSTR 5A

If there is a delay in filing of the Form GSTR 5A, the following late fees are payable:

Type of return	Late fees applicable
Normal Return	200 per day
NIL Return	100 per day

Guide to File GSTR-5A on GST Portal

GSTR-5A is a return form to be filed by non-resident Online Information and Database Access or Retrieval (OIDAR) services provider for the services provided from a place outside India to a person in India to unregistered person or non-taxable customers. It has to be filed by 20^th of the month succeeding the tax period to which the return relates to or by the date as may be extended by Commissioner.If the return for the previous tax period has not been filed, GSTR-5A for a particular tax period can be filed only after making full payment of taxes and other liabilities.

Step by Step Guide to file GSTR 5A on GST portal

Step-1: Login to the GST Portal

Step-2: Go to GSTR-5A page-> Select ‘Return period’ & Click ‘Prepare Online’

Click on Services > Returns > Returns Dashboard
Select the Financial Year & Return Filing Period (Month) for which you want to file the return & click ‘SEARCH’.
Click the ‘PREPARE ONLINE’ button.

Step-3: Provide Supply Details in various tiles

Following are the tiles to enter details:
Tile-5: Taxable outward supplies made to consumers in India.
Tile-5A: Amendments to taxable outward supplies to non-taxable persons in India
Tile-5: Taxable outward supplies made to consumers in India perform the following steps:

Click the Tile-5 Click the ‘ADD DETAILS’ button to add details for a new POS.
Select the Place of Supply, Enter taxable value, Rate and Tax amount and Click ‘ADD’. The details are added.

Note: In case there are two rate supplies in a State, click the ‘ADD DETAILS’ button again to add details. Click the SAVE button.

Similarly, you can add details of State-wise supplies made to consumers during the tax period.
The tile 5 will reflect Total Taxable Value and Total Tax Liability of all such supplies during the tax period

Tile- 5A – Amendments to taxable outward supplies to non-taxable persons in India

Click the ‘tile 5A’
Select the Place of supply and the Month and Year of filing, to get the list of entries made during this period.
To add missed entries, Click ‘ADD DETAILS’. Then, enter the revised Taxable value or the correct rate or correct Tax amounts and click ‘ADD’. Note that Place of supply cannot be revised.
The amended records are displayed. You can also click the ‘Delete’ button to delete the record. Click the ‘SAVE’ button.
To amend the details already entered, click the ‘Edit’ button to edit the details.
After editing the details, click the ‘SAVE’ button.
Click the ‘BACK’ Button. You will be directed to the GSTR-5A landing page and the 5A – Amendments to taxable outward supplies to non-taxable persons in India tile in GSTR-5A will reflect Total Taxable Value and Total Tax Liability.

Step-4: Preview Draft for GSTR-5A

Click the ‘PREVIEW DRAFT’ button to preview the PDF draft for GSTR-5A.
Draft is displayed in PDF format.

Step 5: Click Initiate Filing button to start filing GSTR-5A Note:

The ‘INITIATE FILING’ button will freeze the information filled up for that particular month.
Please ensure that Electronic Cash Ledger should have sufficient balance to offset your tax liability. In case it is not, create challan at GST portal and make payment which will be reflected in Electronic Cash Ledger. Thereafter, proceed on to set off liabilities and file GSTR-5A.
Summary of information is displayed. Click the ‘CONFIRM AND SUBMIT’ button. Please note that clicking on the ‘CONFIRM AND SUBMIT’ button will freeze the information filled up for that particular month.
Refresh the page and the status of GSTR-5A changes to Submitted after the submission of GSTR-5A.
Once you submit GSTR-5A, following get enabled:

6 – Calculation of interest or any other amount,
7 – Tax, interest and any other amount payable and paid tile and
‘PAID AT CBEC PORTAL’button

Step 6: Offset Liabilities
Scenario 1: In case you have not paid the liability of GSTR-5A through CBEC Portal

To view details of interest or any other amount payable, click the ‘tile 7’.
Click the ‘CHECK LEDGER BALANCE’ button to know the balance in the Electronic Cash Ledger.
Click the ‘OK’ button.
Click the ‘OFFSET LIABILITY’ button after filling in the amount to be paid in various heads.
Click the ‘CLOSE’ button.
Liability is offset and debit number is displayed. Click the ‘BACK’ button.
Click the ‘PREVIEW DRAFT’ button to preview the draft for GSTR-5A.
The form is displayed in the PDF format.

Scenario 2: In case you have paid the liability of GSTR-5A through CBEC Portal In case you have already paid the liability of GSTR-5A through CBEC Portal, you do not need to go for net banking for paying the liability through cash.

Click the ‘PAID AT CBEC PORTAL’ button.
(a). Click the ‘Yes’ radio button.
(b). Enter the Reference number and Date of the payment as generated in the CBEC Portal.

Note:

Payment Reference number should be either numeric or alphanumeric and should be upto 25 digits.
Once the details are submitted, credit entry is posted to the Electronic Liability Register and taxpayer can file the return. After filing return, tax authorities of CBEC may verify the payment made.

Click the ‘CLOSE’ button.
(a). You can click the ‘PREVIEW DRAFT’ button to preview the draft for GSTR-5A.
(b). The form is displayed in the PDF format.

Step 7: File GSTR-5A with DSC/ EVC

Tick the box against the Declaration.
In the Authorized Signatory drop-down list, select the authorized signatory.
This will enable the two buttons – ‘FILE GSTR-5A WITH DSC’ or ‘FILE GSTR-5A WITH EVC’.
Click the ‘FILE GSTR-5A WITH DSC’ or ‘FILE GSTR-5A WITH EVC’ button to file GSTR-5A.
The success message is displayed. Click the ‘CLOSE’ button.
The status of GSTR-5A changes to Filed.
Note: Authentication with DSC can be done if the authorized signatory has a DSC which is issued on an Indian PAN. On filing of the GSTR-5A, an acknowledgement through e-mail message and SMS is sent to the Authorized Signatory’s mobile.
Click the ‘DOWNLOAD FILED RETURN’ button to download the PDF of the field return.

How to File GSTR-6 Offline?

A brief introduction to GSTR-6 and who must prepare and file GSTR-6

GSTR-6 is a monthly return form for input service distributors. It is to be filed even if it is a nil return.A taxpayer registered as an input service distributor is required to file GSTR-6. It is a monthly return in which the taxpayers are required to provide details of ITC received and distributed.

Steps to download and open the offline tool for GSTR-6

Step 1: Go to the GST portal

Step 2: Navigate to Downloads > Offline Tools > Click on the GSTR-6 offline tool with amendments link.

Step 3: The GSTR-6 offline tool will be downloaded. Before unzipping the folder, ensure that the file is not corrupted. To test whether the file is corrupt or not, one must match the values provided in the downloaded file with the one mentioned under downloads of GSTR-6. If there is an exact match, then the file is not corrupted. Perform the below steps to find values in the downloaded file.

Open Windows power shell. (You can find it through the search button of your Windows PC.)
Enter the below command. Get-FileHash Algorithm For e.g: Get-FileHash C:\Users\bir_parkash\Downloads\GSTR_6_Offline_Utility.zip -Algorithm SHA256

Compare the hash value received with the one provided in the offline utility downloads page.
If the hash value matches, unzip the downloaded folder and extract GSTR6_WithoutAmendments_20180509_v1file.

Step 4: Open the file and click on the ‘Enable Editing’ button in the excel sheet.Click on ‘Enable Content’ in the excel sheet.

How to add table-wise details in the worksheet

1. Launch the GSTR-6 offline utility, a pop-up will come and ask to open the saved version.

(a). If you click yes: It will open with data saved in the last session.
(b). If you click no: It will open with no data saved.

2. There are eight worksheets in the GSTR-6 offline utility:

Read Me: It contains an introduction and instructions to help the taxpayer fill the details in the utility.
Home: Enter the basic details like GSTIN, financial year and tax period. It has other buttons like ‘Generate JSON file to upload’, ‘Get summary’, ‘Open downloaded error JSON file’, and ‘Open downloaded GSTR-6 JSON file’.
3 – B2B: It contains details of inward supplies from a registered supplier.
Note: A taxpayer cannot amend details in ‘Status of GSTR ⅕’ and ‘Invoice Status’ as they are locked for editing.
6B – CDN: It contains details of debit/credit notes received from suppliers.
Note: A taxpayer cannot amend details in ‘Status of GSTR ⅕’ and ‘Debit/Credit Note Status’ as they are locked for editing.
6A – ITC received (B2BA): It contains details of amendment of inward supplies received from the registered suppliers. These details can be amended by the taxpayer.
Note: A taxpayer cannot amend details in ‘Status of GSTR ⅕’ and ‘Invoice Status’ as they are locked for editing.
6C – CDNA: It contains details of amendment of debit/credit notes. These details can be amended by the taxpayer.

5, 8 – Distribution of ITC: It contains details of the distribution of ITC by way of invoices and credit notes.
9 – Amendment of distribution of ITC: It contains details of amendment of distribution of ITC through invoices and credit notes. The same can be amended by the taxpayer.

3. Under Column Action, select add or delete- The GST portal will treat invoices from that row as new data and will add them in the database. In case some details exist from the previous upload, it will be updated with the latest uploaded details. If you select ‘Delete’, the invoice from that row will be deleted from the database after upload. After entering all the details in the worksheet, validate each sheet separately.

Successful validation:
A message will be displayed as ‘No errors found’. A taxpayer can click on ‘OK’ to proceed, and generate the JSON file.
Unsuccessful validation:
An error message will pop-up. Click ‘OK’. The cells with errors will be highlighted in red. The column named ‘Sheet Validation Errors’, will be updated with the error message. Rectify the errors as per the yellow description box.

After validating all errors, click on the ‘Validate Sheet’ button again. If there are no errors, a pop-up message will come as ‘No errors found’. Click ‘OK’ to proceed. This will take you to the home screen tab with a message ‘Summary is successfully generated’. Click ‘OK’ to generate a summary.

How to generate JSON file for upload

After completing successful validation, go to the home screen tab and click on ‘Generate JSON file to upload’.Browse the location and save the JSON file. (Note: Don’t change the extension of the JSON file. Keep it as JSON.) A confirmation message will pop-up. Click ‘OK’.

How to upload the generated JSON file of GSTR-6

Visit the GST portal.
Navigate to Services > Returns > Returns dashboard.
The file returns page will be displayed. Choose the financial year and the period of filing return. Then, click on ‘Search’.
Click on the ‘Prepare Offline’ button under the GSTR-6 tile.
Click on choose file and select the JSON file prepared for upload.
The uploaded JSON file will be validated. Only upon successful validation, the details will get updated in respective tables.

In the case of errors, it will be reported on the GST portal. The error report can be downloaded from the portal as mentioned below.

How to download the error JSON file, if any

The status of upload will be displayed as ‘Processed with Error’.
Click on the ‘Generate error report’ link to download the report.
Once the report is generated, click on the ‘Download error report’ link to download the file.
Unzip the downloaded folder and extract the JSON file.
Open the GSTR-6 tool and go to the home tab and click on ‘Open downloaded error JSON files’.
A file dialogue box will open. Go to the extracted folder and click on ‘Open’.
A success message will be displayed. Click ‘OK’ to proceed.
Correct the errors as mentioned in all sheets (as applicable) under the column ‘GST portal validation errors’.
After making corrections, click on ‘Validate Sheet’. After successful validation, click on ‘Get Summary’. A summary page will be displayed as shown below.
Click on ‘Generate JSON file to upload’.

Guide to file GSTR-7 using the offline tool

All the registered taxpayers who are required to deduct TDS (tax deducted at source) under GST are required to file a return in Form GSTR-7. It contains details of TDS deducted, TDS liability payable, TDS refund, etc.

Who can use the offline tool for GSTR-7?

The offline tool for GSTR-7 is an excel based tool. It facilitates return preparation in offline mode. TDS deductors or GST practitioners can use this offline utility to update the following details:

Transactions that attract the provisions of TDS under section 51 of the CGST Act under table 3, and
Amendment details in table 4 of form GSTR-7.

Prerequisites to use offline tool for GSTR-7
A taxpayer is required to use:

Windows 7
MS Excel 2007

Steps to download the offline tool for GSTR-7

Step 1: Go to the GST portal.
Step 2: Navigate to Downloads > Offline Tools > GSTR 7 Offline Utility
Step 3: GSTR-7 returns page will be displayed. Click on the “Download”
Step 4: A warning message will pop-up. Click on the “proceed” button. A zipped GSTR-7 offline utility folder will get downloaded.
Step 5: Extract the GSTR7_offline_utility excel file from the zipped folder. Right click and click on open.

Step 6: Click on the “Enable editing” button.
Then, click on the “enable content” button and go to the “read me” tab. Read the instructions carefully before filling the worksheets.

There are 5 worksheet tabs in the GSTR-7 offline utility:

Read Me
Home
3 TDS
4 Amend
Suppliers Master

Steps to fill up the tables of GSTR-7 on the offline utility

Step 1: To fill the table-wise details, go to the home tab. Enter the GSTIN, financial year and tax period.

Step 2: Go to the “suppliers master” tab and enter the GSTIN, legal name and trade name of the deductee. Updating details in this tab enables easy population of data in table 3 and 4. However, it is not compulsory to update the “suppliers master” tab. Column B, serial number will get auto-populated. A taxpayer can select ‘delete’ under the “action” column, to remove any row from the master sheet.

Step 3: Click on the “validate sheet” button. A message will pop-up stating “no errors”. Click ok to proceed.

Step 4: Go to “3 TDS” tab and enter the following details:

Column B GSTIN of the deductee- This column has a drop-down list containing all the GSTINs which were updated in the suppliers master tab. One can either select the GSTIN from the master list or enter it manually. GSTINs can also be copy/pasted from another sheet by clicking on the “enable suppliers’ master drop-down” button. On clicking on it, the button will change to “disable suppliers’ master drop-down”. Now, one can easily use the copy/paste functionality.
Column C: Amount paid to the deductee on which tax is deducted- Enter the amount paid to the deductee. One can enter decimal values but don’t enter negative values.
Column D: Enter integrated tax (IGST) amount and make sure it is 2% of the amount entered in column C.
Column E: Enter the central tax (CGST) amount and make sure it is 1% of the amount entered in column C, equal to column F.
Column F: Enter state tax (SGST) amount and make sure it is 1% of the amount entered in column C, equal to column E.
Column G: It has a drop-down list with two options:
(i). Add- Select add for each row with TDS data.
(ii). Delete- This option can be used for subsequent uploads to delete rows from the already uploaded data on the portal.

The compulsory columns in this tab are B, C, D, E and F.
Step 5: Click on the “validate sheet” button. In case of successful validation, column H will be blank. In case of unsuccessful validation, an error message will pop-up and column H will display the error found in that particular row. The cells with error will be highlighted in red. The yellow description box will display the error.Correct the errors, if any. Again click on the “validate sheet” button. If there are no errors, a message will pop-up. Click ok to proceed.

Step 6: Go to tab 4 amend tab, if any changes are required in the previous months returns. Otherwise, skip this tab.Enter the following details in this tab:

Column B and C- Select the month and year from the drop-down list.
Column D and F- Select the GSTINs from the drop-down list.
Column G- Select “yes” or “no” from the drop-down list if records are rejected by the deductee.
Column H- Enter the amount on which tax is deducted. The amount can be in decimals but don’t enter negative values.
Column I, J, K- Enter integrated tax, central tax and state tax amount. Total of CGST and SGST or IGST alone should be 2% of the amount paid to the deductee.
Column L- In case of records rejected by the deductee, mention the action taken on such records.
Column M- It has a drop-down list with two options:
(i). Add- Select add for each row with TDS data.
(ii). Delete- This option can be used for subsequent uploads to delete rows from the already uploaded data on the portal.

The compulsory columns in this tab are B, C, D, F, H, I, J and K
Step 7: Generate JSON file:

Go to the home tab and click on the “get summary” button.
A summary of all the details filled in table 3 and table 4 will be displayed.
Then, click on the “generate JSON file to upload” button.
A “save as” pop-up window will come. Enter the file name and then click on save.
A message will pop-up that the file has been saved at the desired location. Click ok to proceed.

How to upload the generated JSON file of GSTR-7?

Step 1: Login to the GST portal.
Step 2: Navigate to Services > Returns > Returns Dashboard.
Step 3: Select the financial year and return filing period on the file returns page. Click search.
Step 4: Click on the “prepare offline” button on the GSTR-7 tile.
Step 5: The upload section will be displayed. Click on choose file. Browse through the generated JSON file ready for upload. Click open.On successful upload, a message will appear in green confirming the upload.
Step 6: After successful validation, click on the “preview draft GSTR-7” button on the returns page.
Step 7: A draft pdf will be displayed with a watermark of draft. Check the details carefully before filing.
Step 8: Click on the “proceed to file” button. Then, proceed to file with either DSC or EVC.

How to fix errors using an offline tool for GSTR-7?
(A). Download the error report

Step 1: At the time of upload of the generated JSON file, if there are errors, the upload history table will show the status as “processed with errors”.
Step 2: Click on the “generate error report” link. A confirmation message will be displayed and the status will change as shown in the below screenshot.
Step 3: Once the error report is generated. Click on the “Download error report” link to download the zipped error report.
Step 4: Unzip and save the JSON file on the system.

(B). B. Open the downloaded JSON error file

To open the downloaded error GSTR-7 JSON file, follow the below steps:

Step 1: Go to the home tab. Click on the “open downloaded error JSON file” button under the error file handling section.
Step 2: A file dialog box will open. Navigate to the downloaded error file. Click ok to proceed.
Step 3: A message for successful import will pop-up. Click “ok” to proceed.
Step 4: Go to tab 3 TDS and tab 4 amend. The entries which failed validation will be displayed. Correct the entries as per remarks mentioned in the column “GST portal validation errors”.
Step 5: After making corrections, again click on the validate sheet button. On successful validation, a message will pop-up. Click “ok” to proceed.

Guide to file GSTR-8 using Offline Utility

All e-commerce operators who are required to deduct TCS (tax collected at source) for all the taxable supplies made must file GSTR-8. Form GSTR-8 contains details of taxable supplies made and tax collected by e-commerce operators.

Who can use the offline tool for GSTR-8?

The offline tool for GSTR-8 is an excel based tool. It facilitates return preparation in offline mode. TCS deductors or GST practitioners can use this offline utility to update the following details:

Transactions that attract the provisions of TCS under section 52 of the CGST Act under table 3, and
Amendment details in table 4 of form GSTR-8.

Prerequisites to use offline tool for GSTR-8
A taxpayer is required to use:

Windows 7
MS Excel 2007

Steps to download the offline tool for GSTR-8

Step 1: Go to the GST portal.
Step 2: Navigate to Downloads > Offline Tools > GSTR 8 Offline Utility
Step 3: Returns page will be displayed. Click on the download link.
Step 4: A warning message will pop-up. Click on the “proceed” button. A zipped GSTR-8 offline utility folder will get downloaded.
Step 5: Extract the GSTR8_offline_utility excel file from the zipped folder. Right click and click on open.
Step 6: Click on the “enable editing” button.

Then, click on the “enable content” button and go to the “read me” tab. Scroll down and read the entire set of instructions carefully before filling the worksheets.There are 5 worksheet tabs in the GSTR-8 offline utility:

Read Me
Home
3 TCS

4 Amend
Suppliers Master

Steps to fill up the tables of GSTR-8 on the offline utility

Step 1: To fill the table-wise details, go to the home tab. Enter the GSTIN, financial year and tax period.

Step 2: Go to the “suppliers master” tab and enter the GSTIN, legal name and trade name of the deductee. Updating details in this tab enables easy population of data in table 3 and 4. However, it is not compulsory to update the “suppliers master” tab. Column B, serial number will get auto-populated. A taxpayer can go to the “action” column, to delete any details from the master sheet.

Step 3: Click on the “validate sheet” button.

In case of error: On clicking the “validate sheet” button, the cells with error will be highlighted in red along with a yellow dialog box stating the error. After making corrections to the highlighted errors, again click on the “validate sheet” button.
In case of no errors: Pop-up message will come “sheet successfully validated, no errors found”. Click ok to proceed.

Step 4: Go to tab “3 TCS” and update the following details:

Column B GSTIN of the deductee: This column has a drop-down list containing all the GSTINs which were updated in the suppliers master tab. One can either select the GSTIN from the master list or enter it manually. GSTINs can also be copy/pasted from another sheet by clicking on the “enable suppliers’ master drop-down” button. By clicking on it, the button will change to “disable suppliers’ master drop-down”. Now, one can easily use the copy/paste functionality.
Column C: Enter the gross value of supplies made to registered persons.
Column D: Enter the value of supplies returned by the registered persons.

Column E: Enter the gross value of supplies made to unregistered persons.
Column F: Enter the value of supplies returned by the unregistered persons.
Column G: Net amount liable for TCS will be auto-calculated based on data updated in columns C to F. If the values entered in D and F are more than the values entered in C and F, column G will automatically calculate a negative amount.
Column H: Enter the amount of integrated tax. It should be a minimum 1% of net amount liable for TCS.
Column I: Enter the central tax (CGST) amount and make sure it is 0.5% of the amount entered in column G, equal to column J.
Column J: Enter the state tax (SGST) amount and make sure it is 0.5% of the amount entered in column G, equal to column I.
Column K: It has a drop-down list with two options:
(1). Add- Select add for each row with TCS data.
(2). Delete- This option can be used for subsequent uploads to delete rows from the already uploaded data on the portal.

Step 5: Click on the “validate sheet” button. In case of successful validation, column L will be blank. In case of unsuccessful validation, error messages will pop-up and column L will display the error found in that particular row. The cells with error will be highlighted in red. The yellow description box will display the error.Correct the errors, if any. Again click on the “validate sheet” button. If there are no errors, messages will pop-up. Click ok to proceed.

Step 6: Go to tab “4 amend”, if any changes are required in the previous month’s returns. Otherwise, skip this tab. Enter the following details in this tab:

Column B and C - Select the month and year from the drop-down list.
Column D and E - Select the GSTINs from the drop-down list.
Column F, G, H and I - Enter the gross value of supplies made to registered persons/unregistered persons and gross value of supplies returned by registered persons/ unregistered persons.
Column J - It will auto calculate the values based on amounts entered in column G, H and I.
Column K, L and M - Enter the amount of integrated tax/central tax/state tax. Total of CGST and SGST or IGST alone should be 1% of the amount collected from the deductee.

Step 7: Generate JSON Go to the home tab and click on the “get summary” button to get a summary of all the details entered in table 3 and table 4 of the offline utility. After getting the summary, click on the “Generate JSON File to upload” button.

A “save as” pop-up window will come. Enter the file name and then click on save.Messages will pop-up that the file has been saved at the desired location. Click ok to proceed.Another pop-up will appear with a message that the file has been generated and saved at the desired location. Now it can be uploaded on the portal. Click ok to proceed.

How to upload the generated JSON file of GSTR-8?

Step 1:

Login to the GST portal.

Step 2:

Navigate to Services > Returns > Returns Dashboard

Step 3:

Select the financial year and return filing period on the file returns page. Click search.

Step 4:

GSTR-8 tile is displayed with an important message box on the right. Click on prepare offline.

Step 5:

The upload section of the offline upload and download for GSTR-8 page will be displayed. Click on the choose file button.

Step 6:

Browse through the generated JSON file for upload. Then, click open.
On successful upload, a message will appear in green confirming the upload. The status in the upload history table will change to “in-progress”.

Step 7:

In case of successful validation, the upload history table will display the status as “processed”.
In case the validation fails, the upload history table will show the status as “processed with error”.

How to fix errors using an offline tool for GSTR-8?

Download the error report

Step 1: Click on the “generate error report” link as shown in the above screenshot. A confirmation message will be displayed and the status will change as shown in the below screenshot.

Step 2: Once the error report is generated. Click on the “Download error report” link to download the zipped error report.

Step 3: Unzip and save the JSON file on the system.

Open the downloaded JSON error file

To open the downloaded error GSTR-8 JSON file, follow the below steps:

Step 1: Go to the home tab. Click on the “open downloaded error JSON file” button under the error file handling section.

Step 2: A file dialog box will open. Navigate to the downloaded error file. Click ok to proceed.

Step 3: A message for successful import will pop-up. Click “ok” to proceed.

Step 4: Go to tab 3 TCS and tab 4 amend. The entries which failed validation will be displayed. Correct the entries as per remarks mentioned in the column “GST portal validation errors”.

Step 5: After making corrections, again click on the validate sheet button. On successful validation, a message will pop-up. Click “ok” to proceed.

After successfully uploading the offline utility, one can follow the next steps of online filing GSTR-8 in our article on “Online filing of GSTR-8” from step 6 onwards.

How to file GSTR-9 offline?

The Form GSTR-9, also known as the annual return, is required to be filed by all registered persons except:

Casual taxable persons
Non-Resident taxable persons
Input service distributors
Persons authorized to deduct tax under section 51
Persons authorized to collect tax under section 52

The annual return can only be filed online. However, the majority of the details can be filled in using an offline utility provided by the Goods and Services Tax Network (GSTN). Further, those taxpayers who have to enter more than 500 records per table in Table 17 and 18 of the Form GSTR-9 will not be able to enter such details online. They will compulsorily have to use the offline utility to do so.

Prerequisites to use offline tool for GSTR-9

The offline utility can only be used on a desktop/laptop and not on a mobile device. The following are the system requirements:

Operating system: Windows 7
Application software: Microsoft Excel 2007
Offline utility as downloaded from the GST portal (Ensure that the latest version is used)
Generated JSON file downloaded from the GST portal

Steps to setup the GSTR-9 Offline utility
(A) Download the offline tool for GSTR-9

Step 1: Visit the GST portal.
Step 2: Navigate to Downloads > Offline Tools > GSTR-9 Offline Tool.
Step 3: Click on ‘Download’ and then ‘Proceed’.

Step 4: Extract the contents of the zip file downloaded above. Navigate to the location of the extracted files and open the excel utility.
Step 5: The excel utility will automatically open on the home sheet. Click on ‘Enable Editing’. Please ensure that macros are enabled by clicking on ‘Enable content’.A pop-up dialogue box will be displayed with the message ‘Open saved version’ with an option to click on either ‘Yes’ or ‘No’. If ‘Yes’ is selected, the utility will open with any previously saved data. If ‘No’ is selected, any old unsaved data will be lost, and a new blank utility will open.
Step 6: On the home sheet, enter the GSTIN and the financial year for which the return is being filed. Leave this utility running while the following steps are performed.

Download the GSTR-9 JSON file

Step 1: Log in to the GST portal.
Step 2: Navigate to Services > Returns > Annual Return or click on ‘Annual Return’ on the dashboard.
Step 3: Select the financial year for which you want to upload details. Click on the ‘Search’ button.
Step 4: On the GSTR-9 tile, click on the ‘Prepare Offline’ button. Move to the ‘Download’ section and click on the ‘Generate JSON file to download’ option. The JSON file will take up to 20 minutes to get generated. After it is ready, click on the ‘Click here to download – File 1’ hyperlink.The GSTR-9 JSON file will be downloaded. This file contains system-computed Form GSTR-9 data based on filed Form GSTR-1 and Form GSTR-3B for editing in the offline tool with a few exceptions.
Step 5: Unzip/extract the download file. A JSON file will be available on the extracted location.
Step 6: Go back to the offline utility and navigate to the ‘Home’ tab. Click on the ‘Open Downloaded Form GSTR-9 JSON File’ button.
Step 7: Navigate to the location of the saved JSON file and click on ‘Ok’ to proceed. The utility will display a message for successful import of the GSTR-9 JSON file.

Steps to prepare GSTR-9 using the offline tool

Enter the following details in the sheets as follows:

Table 4 Outward: Summary of outward/inward supplies made during the financial year
Table 5 Outward: Summary of non-taxable outward supplies made during the fiscal year
Table 6 ITC availed: Summary of ITC availed during the financial year
Table 7 ITC Rev: Summary of ITC reversed or ineligible for the fiscal year
Table 8 Other ITC: Summary of ITC availed during the financial year
Table 9 Tax Paid: Tax paid details, including interest, late fee, penalty, etc. during the fiscal year.
Table 10 PY trans in current FY: Summary of transactions reported in the next financial year

Table 14 Differential tax: Total tax paid on transactions reported in the next financial year
Table 15 Demands and Refunds: Particulars of demands and refunds during the fiscal year
Table 16 Comp DS & Goods sent on appr: Summary of supplies received from composition taxpayers, deemed supply by job worker and goods sent on approval basis
Table 17 HSN Outward: HSN wise summary of outward supplies made during the financial year
Table 18 HSN Inward: HSN-wise summary of inward supplies received during the financial year

Note: The generated JSON file that was initially downloaded from the GST portal will be used to source the auto-populated data from already filed Form GSTR-1 and GSTR-3B into the respective fields in Table 4 to Table 18 of the Form GSTR-9. Some of this data will also be populated into non-editable fields.

Validate the data and generate the JSON file:

Step 1: Table 4 to Table 18 of the workbook will have a validate button on every sheet. Once data is filled into a particular sheet, click on ‘Validate’. If the information is in order, a success message is displayed. In case of an error, the same will be displayed.
Step 2: After validating every sheet, go to the ‘Home’ sheet and click on the ‘Generate JSON File to upload’ button.
Step 3: The ‘Save As’ pop-up window will be displayed. Choose where you want the JSON file to be saved and click on the ‘Save’ button.A message will be displayed that details are saved successfully and asking the user to upload the file on the GST portal.

How to upload generated JSON files?

Step 1: Log in to the GST portal.
Step 2: Navigate to Services > Returns > Annual Return.
Step 3: Select the financial year for which you want to upload details. Click on the ‘Search’ button.
Step 4: On the GSTR9 tile, click on ‘Prepare Offline’. The ‘Upload’ section will be displayed by default.
Step 5: Click on the ‘Choose File’ button and navigate to the location of the generated JSON file. Click on ‘Open’ when done.
A message showing the successful upload of the JSON file will be displayed and you will be asked to wait until the GST portal validates the uploaded data. The status of the uploaded JSON file will be shown in the ‘Upload History’ section. In case there were no errors, the status would appear as ‘Processed’.In case there were errors in the data uploaded, the ‘Upload History’ section will show the status of the JSON file as ‘Processed with Errors’ and provide a hyperlink to ‘Download Error Report’ if any.Click on the ‘Generate error report’ link to save the error JSON file. Instructions to resolve the errors are provided later in this article. To preview the filled data, in the annual return GSTR9 table, click on ‘Prepare Online’.A question will be displayed: ‘Do you want to file a Nil return?’ Answer this question and click on ‘Next’. The Form GSTR-9 annual return for normal taxpayers page will be displayed along with fully furnished details in Table 4 to Table 18 that were filed using the offline utility. A preview of the form can be obtained by clicking on either the ‘Preview Draft GSTR-9 (PDF)’ or the ‘Preview Draft GSTR-9 (Excel)’ button.

How to fix errors using the offline tool for GSTR-9?

Extract the error JSON file as mentioned earlier to a convenient location on your computer and follow the following instructions:
Step 1: Open the offline utility and navigate to the ‘Home’ sheet.
Step 2: Click on the ‘Open Downloaded Error JSON Files’ button. Navigate to the location of the stored error JSON files and click on ‘Ok’. Ensure both the files from the unzipped folder are selected before clicking on ‘Ok’. A message saying ‘Error Files successfully Opened’ will be displayed.
Step 3: On each individual sheet, go through the column ‘GST Portal Validation Errors’. You will see a text in this column informing the user of the nature of the error. Make the requisite corrections and click on the ‘Validate Sheet’ button on every sheet.
Step 4: Go to the ‘Home’ sheet and click on the ‘Generate JSON File to upload’ button.
Step 5: The ‘Save As’ pop-up window will be displayed. Choose where you want the JSON file to be saved and click on the ‘Save’ button. A message will be displayed asking the user to upload the file on the GST portal.

Different types of JSON errors while filing GSTR-9C

All registered taxpayers under GST need to file their annual return in Form GSTR-9C. However, taxpayers are facing problems while filling this form.

List of JSON errors in GSTR-9C filing & Solutions

List of JSON errors while generating and uploading JSON file of GSTR-9C and the solutions for such errors:

Sr. No.	Error	Solution
Errors while generating a JSON file
1	Sheet Validation Error	Select the option ‘Validate Sheet’ for every part in GSTR-9C
2	OLE Application	Exit from all your excel or word files from your system and em-signer. Go to windows > Search for internet option > Security > Custom level > ‘Automatic prompting for Activex control’, make it to ‘Enable’ and download unsigned ‘Activex Control’. Click on ‘Prompt’ then click on ‘OK’. Download the Notepad++ > Go to the utility folder > Right-click on “wsweb.html”—>. Select ‘Edit with Notepad++’ > Select ‘’ tag, give a space after ‘’ tag and then press the backspace button. Save the file before closing it. Restart the system to give the effect of the new settings. Open em-signer again > Open the utility and try to create the JSON file again.
3	Unable to Sign	Check the name in DSC thoroughly and the one entered in Part V and Part B (i) or (ii) of GSTR-9C – Offline Utility are the same. Also, write down the membership no. like ‘12345’ instead of ‘012345’. Ensure that the em-signer is active.
Errors while uploading a JSON file
1	Error Occurred	It is a system error. Try to reload the file 2-3 times. If the error re-occurs, prepare the offline utility again and then upload it.
2	Received but Pending	It is a system error. Try to reload the file 2-3 times. If the error re-occurs, prepare the offline utility again and then upload it.
3	Processed with Error	Request for a download error report by clicking on the same. Open the error file GSTR-9C offline utility and the column with errors can separately be seen in red color. Resolve the error and re-generate the JSON file. Upload the JSON.
4	“Compile error” appears while submitting the GSTR-9C	Use Microsoft excel with a version of higher than 2007 to prepare GSTR-9C
5	"File generation is in progress" is the error that appears for the GSTR-9C offline utility	This is displayed when the users are downloading JSON which is used to import in offline utility to obtain the auto-filled GSTR-9 data. Please follow the instructions below to obtain the extract: On the GSTR-9C tile, click the ‘Initiate-Filling' button. The GSTR-9C page appears on the screen. Select the ‘Download GSTR-9C tables derived from GSTR-9 PDF' button. The values must be manually entered in GSTR-9C offline by the auditor. Using the utility, create a JSON file and send it to the taxpayer via an email with his signatures.
6	Users are attempting to download GSTR 9 data from the GST portal as a JSON file in order to auto-populate GSTR 9 data in the GSTR 9C offline tool. When using the GSTR-9C Offline tool, the error message "File generation is in progress" appears.	GSTR 9C offline Tool is not made to be auto-populated. The data can only be filled in manually in the tool.

What to do if a user gets an error ‘auditor’s sign is invalid’?

Carry out the following actions under settings to resolve the error:

Close any or all the applications on the system
Open Internet Explorer and go to Tool > Internet Option > Security > click on Custom level
Under the “Automatic prompting for Activex control” section click on ‘Enable’ button.
Click on the ‘Prompt’ button under the “Download unsigned Activex Control” and then click on OK.
Now download the Notepad++ from google and follow the given instructions:

Install the Notepad++ and go to the utility folder.
Right click on “wsweb.html” > click on “Edit with Notepad++”
Click after “” tag, give a space after “”

How to avoid the JSON errors in GSTR-9C filing?

To avoid these issues including JSON errors, there are certain prerequisites before filing the return:Use JAVA version 8

Use Excel 2007
Use Excel-Macro enabled
Use Internet Explorer 11 or Edge

Also, while downloading/unzipping GSTR-9C, the user should keep all the folder files including the WS Web file in one folder. The following information reported in GSTR-9C should be the same as in GSTR-9; otherwise, it may cause an error:

Turnover
Taxable turnover

Total amount paid
ITC claimed

While filing GSTR-9C, taxpayers face issues in uploading their balance sheet and profit and loss account. This is because the files contain keywords such as balance sheet, profit and loss account, etc., which is usually, categorized as sensitive information and thus the office firewall denies uploading such files. The taxpayers should use an open network such as the internet to upload the files successfully. To make the DSC available, the DSC owner has to type ‘https://127.0.0.1:1585′ in the address bar of the browser and click on ‘Proceed to safety’. Sometimes taxpayers are unable to sign the GSTR-9C using em-signer. To avoid this issue, the taxpayers should close all other em-signers and download them from the GST portal and then click on the option of ‘Run as administrator’.

Summarized Table of Changes Form GSTR-9

(Changes applicable for FY 2017-18 and FY 2018-19)

Table No.	Particulars	Changes Made
Tables 4 and 5: Details of Outward Supplies
4B to 4E	Details of outward taxable supplies	Tables can be filled net of cr./dr .notes and amendments, instead of separately reporting in tables 4I to 4L
5A to 5F	Details of outward supplies on which tax is not payable	Tables can be filled net of cr./dr. notes and amendments, instead of separately reporting in tables 5H to 5K
5D to 5F	Exempt, nil-rated and non-GST supplies	Option to report a single consolidated figure under “exempted” supplies in table 5D
Table 6: ITC Availed During the FY
6B to 6E	Details of ITC availed	Option to report all input tax credit (ITC) under the “inputs” row only
6C & 6D	ITC on reverse-charge	Option to report details of both tables 6C and 6D under 6D only
Table 7: ITC Reversal
7A to 7E	Details of ITC reversals	Option to report the entire amount under “other reversal” in table 7H
7F & 7G	ITC reversals on account of TRAN-I and TRAN-II	Details need to be mandatorily reported in tables 7F and 7G respectively.
IV. Table 8: Other ITC Related Information
8A	ITC as per GSTR-2A	GSTR-2A generated as on 1-11-2019 shall be auto-populated here. To get the invoice-wise details of Table 8A, click on the ‘Download Table 8A Document Details’ button, appearing under the instructions in the GSTR-9 return.
8A to 8D	Details of ITC availed	Option to upload details in PDF format in Form GSTR-9C (without the CA certification)
8C	Details of ITC availed on reverse-charge	ITC on inward supplies received during the relevant FY, but availed in the succeeding FY, as per the period specified*, shall be reported here
V. Tables 10 to 18: Other Information
10 to 14	Transactions related to the previous FY	Transactions related to the previous FY, but reported in the succeeding FY as per the period specified^, is to be reported here
12 & 13	Reversal of ITC availed during the previous FY & ITC availed for the previous FY	Optional
15A to 15D	Refunds claimed, sanctioned, rejected and pending	Optional
15E to 15G	Demand of taxes, taxes paid and demands pending	Optional
16A to 16C	Supplies received from Composition taxpayers, deemed supply under sec.143 and goods sent on approval basis but not returned	Optional
17 & 18	HSN-wise summary of outward and inward supplies	Optional

Summarized Table of Changes in Form GSTR-9C

(Changes applicable for FY 2017-18 and FY 2018-19)

Table No.	Particulars	Changes Made
5B to 5N	Turnover adjustments	Optional, adjustments may be made in table 5O
12B, 12C and 14	ITC reconciliation	Optional

Let’s discuss the changes in Form GSTR-9 and GSTR-9C in detail.

FORM GSTR-9

(Changes for FY 2017-18 and FY 2018-19)

I. Tables 4 and 5 – Details of Outward Supply

Tables 4B to 4E can be filled net of credit notes, debit notes and amendments, in case there is any difficulty in reporting them separately in tables 4I, 4J 4K & 4L.
Tables 5A to 5F can be filled net of credit notes, debit notes and amendments, Instead of reporting in separately in 5H, 5I, 5J & 5K;
In tables 5D, 5E & 5F which relate to exempted, nil-rated and non-GST supplies, a taxpayer has the option to report a single consolidated figure under “exempted” supplies in table 5D.

II. Table 6 – ITC Availed During the FY

In tables 6B, 6C, 6D & 6E, a taxpayer has the option to report input tax credit (ITC) under the “inputs” row only instead of reporting the break-up under inputs, capital goods and input services.
In tables 6C and 6D, a taxpayer will have the option to either report the details separately (i.e. inward supplies received from unregistered and registered persons liable to reverse-charge), or report the consolidated details in table 6D only.

III. Table 7 – ITC Reversal

A taxpayer has the option to report details of ITC reversals separately in tables 7A to 7E, or the entire amount can be reported under “other reversal” in table 7H.
Details of ITC reversals on account of TRAN I & TRAN II credit need to be mandatorily reported in tables 7F and 7G respectively.

IV. Table 8 – Other ITC Related Information

In table 8A, for FY 2018-19, the GSTR-2A that has been generated as on 1^st November 2019 shall be auto-populated in the table.
A taxpayer can upload details for the entries in Table 8A to 8D (i.e, the reconciliation of GSTR 2A with GSTR 3B) duly signed, in PDF format in Form GSTR-9C (without the CA certification).
For FY 2017-18, the aggregate value of ITC availed on all inward supplies received from July 2017 to March 2018 (including supplies from SEZ, but excluding supplies on which tax is payable on reverse-charge), but credit that was availed between April 2018 to March 2019 is to be declared in table 8C. For FY 2018-19, the aggregate value of ITC availed on all inward supplies received from April 2018 to March 2019 (including supplies from SEZ, but excluding supplies on which tax is payable on reverse-charge), but credit that was availed between April 2019 to September 2019 needs to be declared in table 8C.

V. Tables 10-18 – Other Information

In Part V, where particulars of transactions for the previous financial year are to be reported, for which tax was paid in FORM GSTR-3B (i.e. tables 10 to 14), for FY 2017-18, the particulars reported between April 2018 and March 2019 is to be declared. For FY 2018-19, the particulars reported between April 2019 and September 2019 is to be declared.
A taxpayer has the option to not fill tables 12 and 13 (i.e. reversal of ITC availed during the previous FY and ITC availed for the previous FY respectively) for the FY 2017-18 and FY 2018-19.
A taxpayer has the option to not fill tables 15A to 15D (i.e. refunds claimed, sanctioned, rejected and pending respectively) for the FY 2017-18 and FY 2018-19.
A taxpayer has the option to not fill tables 15E to 15G (i.e. demand of taxes, taxes paid and demands pending respectively) for the FY 2017-18 and FY 2018-19.
A taxpayer has the option to not fill table 16A (i.e. supplies received from Composition taxpayers), 16B (i.e. deemed supply under section 143) and 16C (i.e. goods sent on approval basis but not returned) for the FY 2017-18 and FY 2018-19.
A taxpayer has the option to not fill tables 17 and 18 (i.e. HSN-wise summary of outward and inward supplies respectively) for FY 2017-18 and FY 2018-19.

FORM GSTR-9C

(Changes for FY 2017-18 and FY 2018-19)

Details of turnover adjustments to be made in tables 5B to 5N have been made optional, and adjustments, if any, which are required to be reported can be reported in Table 5O by the taxpayer.A Taxpayer has the option to not fill details of ITC reconciliation in tables 12B, 12C and 14 for the FY 2017-18 and FY 2018-19. The declaration part includes minor changes, including the declaration by the auditor, which now reads “true and fair” instead of “true and correct”, before his/her signature and stamp/seal.

Which adjustments are to be included/ excluded from Table 5C of Form GSTR-9C?

Advances received can be for various purposes. Thus, only the ones on which GST is liable should be considered for the adjustment. Include:

Particulars	Reasons
Advances received on services for which the supply has not been made as on 31^th March 2021	Revenue is not recognized in the books but offered to tax for GST.
Advances received for Goods before 15^th Nov 2020 and the supply of goods not complete as on 31^st March 2021	Revenue is not recognized in the books but offered to tax for GST.

Exclusions:

Particulars	Reasons
Advance received for exempted services as on 31^st March 2021	GST is not applicable
Advance received for Goods after 15^th Nov 2020	GST is not applicable
Financial Advances received which are not adjustable against any services	NOT a GST Transaction

How to file GSTR-10 using the offline tool?

Form GSTR-10, also known as the ‘Final Return’ is the last return filed by registered persons before their registration is cancelled. It is required to be filed by every taxpayer except some.The return is filed online, but the GST portal provides an option to fill in the details using an offline utility. Further, where more than 500 records are to be entered, the offline utility will have to compulsorily be used for input of data on the portal.

Steps to download and open the offline tool for GSTR-10

Note: Always ensure that the latest version of the utility is used.

How to add table-wise details in the worksheet?

Step 1: Navigate to the ‘Home’ worksheet-tab and fill in the following personal details:

GSTIN
The effective date of cancellation of registration
Reference number of the cancellation order
Date of cancellation order tax period.

The dates have to be entered in DD-MM-YYYY format.

Step 2: The table-wise details required by the workbook are summarized below:
‘Invoice_Available’ worksheet-tab’:
Tables 8A, 8B and 8C of the Form GSTR-10 must be filled here. Details of ITC reversal, where invoices of the respective suppliers are available, must be reported for the following:

Inputs held in stock.
Semi-finished goods in stock.
Finished goods held in stock.
Capital goods/plant and machinery.

Inv_Not_Avail (with GSTIN)’ worksheet-tab:

Details for Table 8D of the Form GSTR-10 must be reported in this table. Similar to the above tab, the details must be reported for ITC reversal where invoices are not available but GSTIN of suppliers is on record.

‘Inv_Not_Avail (without GSTIN)’ worksheet-tab:

This tab contains fields for Table 8D of the Form GSTR-10 for ITC reversal. However, neither invoices of the respective suppliers or their GSTIN/CX/VAT is available.A summary of the various fields/columns to be filled in is provided below:

GSTIN or Registration number under CX/VAT: One of these has to be declared.
Trade Name/Legal Name: This field is not mandatory. It should be filled only in case the GSTIN field is also filled.
Invoice/Bill of Entry No.: This has to be filled in alpha-numeric format with allowed special characters like ‘/’ and ‘-‘and the number of characters cannot exceed 16.

Invoice/Bill of Entry Date: The format of the date should be DD-MM-YYYY.
Goods Type: The appropriate option will have to be selected from the drop-down list.
Description of Inputs held in stock: This has to be filled in alpha-numeric format with allowed special characters like ‘/’ and ‘-‘and the number of characters cannot exceed 50.
UQC: This will have to be selected from the drop-down list.
Quantity: 13 digits before decimal and 2 digits after decimal can be entered.
Value (As adjusted by debit note/credit note): Total value as indicated in the invoice along with 2 decimal digits can be entered.
Amount of ITC/Tax Payable (): In the case of inter-state supplies, only IGST amount will be entered and in the case of intra-state supplies, an equal amount of CGST and SGST amount will have to be entered. If the tax involved is CX/VAT, the CGST and SGST columns will have to be used.
Cess: Fill in the value of cess only if applicable.
Action: One can select either ‘Add’ or ‘Delete’ from the drop-down list to either add or delete invoices respectively. If certain existing invoices are to be updated, the ‘Add’ option can be used which will update the details of existing invoices with the latest data.
GST Portal Validation Error(s): Where an error JSON file is downloaded and opened using the offline utility, the respective errors in any entry will be displayed under this column. More information about the correction of errors is provided later in this article.

Important Notes:

Columns such as invoice number and date will not be present in the ‘Inv_Not_Avail (with GSTIN)’ worksheet-tab’.
Entering a value in the ‘Sl. No.’ column is mandatory for ‘Inv_Not_Avail (without GSTIN)’ worksheet-tab since invoice number, date, and GSTIN columns are not present.

Step 3: Ensure that the ‘Validate Sheet’ button on each sheet is used after filling up the data.

How to generate a JSON file for upload?

Step 1: Go to the ‘Home’ sheet.
Note: The ‘Go Home’ button can also be used to navigate to the ‘Home’ sheet.
Step 2: Scroll down and click on the ‘Get Summary’ button. A summary will be displayed on the basis of the data entered in the other sheets.
Step 3: Scroll back to the top of the page and click on the ‘Generate JSON File to upload’ button. The ‘Save As’ pop-up window will appear. Navigate to your preferred save location and click on ‘Save’.A pop-up message will indicate that the file is saved and can be uploaded on the common portal. Click on ‘OK’.

How to upload the generated JSON file of GSTR-10?

Step 1: Log in to the GST portal.
Step 2: Navigate to Service > Returns > Final Return
Step 3: On the GSTR-10 tile, click on the ‘Prepare Offline’ button.
Step 4: In the ‘Upload’ section, click on the ‘Choose File’ button. Navigate to the location of your saved JSON file and click on ‘Open’. A green message will appear on top confirming successful upload. The user may have to wait up to 15 minutes while the file is validated by the portal. After validation, the following two possibilities can occur:

In case no errors are found, the upload history table will show the status as ‘Processed’ and the Error Report column will display ‘NA’. The data may be previewed by navigating to Service > Returns > Final Return and click on the ‘Prepare Online’ button on the GSTR-10 tile.
In case there are errors, the upload history table will show the Status as ‘Error Occurred’ and the error report column will display the entries which failed validation. Follow the steps in the next section to know how to deal with the validation errors.

How to download the error JSON file?

Step 1: Continuing from the previous section, after the validation is done, the link to download the error report will also be available. Click on the ‘Generate error report’ link to download the same. A confirmation message will be displayed and the error report column will show that the error generation report has been requested.

Step 2: It may take a while for the error generation report to get ready. Once it is ready, the error report column will display a link to Download error report. Click on this link.The Error GSTR-10 JSON file will now be downloaded on your computer.

How to fix errors using the offline tool for GSTR-10?

Extract the Error GSTR-10 JSON file as mentioned earlier to a convenient location on your computer and follow the following instructions:

Step 1: Open the offline utility and navigate to the ‘Home’ tab.
Step 2: Under the ‘Error Handling Section’, click on the ‘Open Downloaded Error JSON Files’ button. Navigate to the location of the stored error JSON file and click on ‘OK’.
Step 3: On each individual sheet, go through the column ‘GST Portal Validation Errors’. You will see a text in this column informing the user of the nature of the error. Make the requisite corrections and click on the ‘Validate Sheet’ button on every sheet.
Step 4: Go to the ‘Home’ sheet and click on the ‘Generate JSON File to upload’ button.
Step 5: The ‘Save As’ pop-up window will be displayed. Choose where you want the JSON file to be saved and click on the ‘Save’ button. A message will be displayed asking the user to upload the file on the GST portal.

How to file GSTR-11 using the offline tool?

Form GSTR-11 is the return to be filed by a person who has been issued a Unique Identity Number (UIN) for him to claim a refund of taxes paid on inward supplies purchased in India. Filing of Form GSTR-11 is a prerequisite for requesting a refund.

Who can use the offline tool for GSTR-11?

GSTR-11 is an offline tool provided to enable registered persons assigned with a UIN to file Form GSTR-11. It should be submitted before filing Form GST RFD-10, to claim a refund of taxes paid on inward supplies.

Prerequisites to use offline tool for GSTR-11
A taxpayer is required to use:

Windows 7
MS Excel 2007

Steps to download and install the offline tool for GSTR-11

Step 1: Visit the GST portal.
Step 2: Navigate to Downloads > Offline Tools > GSTR 11 offline tool, and click to download.
Step 3: Browse and select the location where you want to save the downloaded zipped files.
Step 4: Unzip the downloaded file and extract GSTR_11_offline_utility.xls file as shown below. Then, double click on the file to open.
The GSTR-11 excel tool has four worksheet tabs:

Read Me – It contains instructions to fill the form.
Home – It has various functionalities like open downloaded GSTR-11 JSON file, generate JSON file to upload, open downloaded error JSON file and get summary.
3A – To update the details of invoices received.
3B – To update the details of the debit/credit note received.

Steps to prepare the GSTR-11 return

Before entering details in GSTR-11 offline tool, one must ensure to download and use the latest version of the tool from the GST portal. For updating details in GSTR-11 offline tool perform the following steps:
Step 1: Open the GSTR-11 offline tool and navigate to the ‘Home’ tab.
Step 2: In the UIN field, enter the UIN.Then, select the financial year and tax period from the drop-down list.
Step 3: Navigate to tab ‘3A’.Enter the details in each of the fields, as shown in the screenshot below. Here is a list of columns which are mandatory to be filled:

GSTIN of the supplier
Invoice number
Invoice date
Invoice value
Place of supply
Rate
Taxable value
IGST, SGST and CGST

Step 4: Once the data is entered, click on the ‘Validate Sheet’ button.

In case of successful validation – The sheet validation errors column shows no errors.
In case of unsuccessful validation- A message will pop-up stating that the cells with an error are highlighted in red. Click ‘OK’.

Check the sheet validation errors column and correct the errors. After fixing the errors, click on the ‘Validate Sheet’ button to validate the sheet again.The sheet validation error column will be blank in case of no errors in the workbook. Step 5: Go to tab ‘3B’. Enter the details of debit/credit notes and then follow the same process as in tab ‘3A’ to validate the sheet and rectify errors.

How to generate the JSON file?

Step 1: Go to the ‘Home’ tab, and then click on the ‘Get Summary’ button. The summary of all the sections will be displayed. The POS-wise summary will be displayed at the bottom.
Step 2: Click on the ‘Generate JSON File to Upload’ button.
Step 3: A message will be displayed saying that processing may take some time. Click on ‘OK’.
Step 4: A confirmation message will pop-up that the export of the JSON file is completed. Click ‘OK’.
Step 5: Browse and select the folder in which you want to save the JSON file. Enter the file name and click ‘Save’. The JSON file will be created and saved at the desired location.

How to upload the generated JSON file?

Step 1: Log in to the GST portal.
Step 2: Navigate to Services > Returns > Returns Dashboard
Step 3: The returns dashboard will be displayed. Select the financial year and return filing period from the drop-down list and then click on ‘Search’.
Step 4: Click on the ‘Prepare offline’ button on the GSTR-11 tile.
Step 5: The offline upload and download page for GSTR-11 will be displayed. Click on the ‘Choose File’ button displayed on the ‘Upload’ tab.
Step 6: Browse and select the generated JSON file for upload, from your computer. Click ‘Open’.
Step 7: The uploaded JSON will be validated and processed. On successful validation, the entered details will be populated as a summary. In case of validation failure, the GST portal will display the error report.

How to open the downloaded file for GSTR-11?

Step 1: To open the downloaded file for GSTR-11, click on ‘Open Downloaded GSTR-11 JSON File’ button on the home tab of the GSTR-11 offline utility.
Step 2: Browse and select the JSON file and click ‘OK’.

Step 3: On successful import, a message will pop-up saying ‘Downloaded GSTR-11 file successfully imported’.The sections in which you had updated data will be automatically populated. Make the necessary modifications as required.
Step 4: Click on the ‘Validate Sheet’ button to validate the sheet. (explained above)
Step 5: On successful validation, click on the ‘Get Summary’ button to update the summary on the home tab. You will get an overview of all the sections. (explained above)
Step 6: Click on ‘Generate JSON file to upload’ for upload of GSTR-11 on the GST portal. (Explained above)

How to fix errors using the offline tool for GSTR-11?
Download the error report

Step 1: At the time of upload of the generated JSON file, if there are errors, the status column will display the message ‘Processed with errors’. The error report column will post a link ‘Generate error report’. Click on it.
Step 2: Once the report is generated, click on the ‘Download error report’ link to download the error file.
Step 3: The error report is downloaded in a zip file. Save the report on your system and then unzip the folder. The unzipped folder contains a JSON file.
Open the downloaded JSON error file
To open the downloaded error GSTR-11 JSON file, follow the below steps:
Step 1: Go to the home tab. Click on the ‘Open Downloaded Error JSON File’.
Step 2: A file dialogue box will open. Browse and select the saved error file, and click ‘OK’.
Step 3: A message will pop-up saying ‘Error Report successfully imported’. Click ‘OK’ to proceed.
Step 4: Navigate to the tab ‘3A/3B’ and correct the errors as mentioned in the column ‘GST Portal validation errors’.
Step 5: After making all the corrections, click on the ‘Validate Sheet’ button to validate the sheets. On successful validation, generate and upload the JSON file following the same process mentioned above.

How to submit and file GSTR-11?

Step 1: Log in to the GST portal.

Step 2: Navigate to Services > Returns > Returns Dashboard.

Step 3: The ‘File Returns’ page will be displayed. Select the financial year from the drop-down list, for which the return needs to be uploaded. Click on ‘Search’.

Step 4: Click the ‘Initiate Filing’ button under GSTR-11.

Step 5: Click on ‘Preview’ to view the summary in PDF File. Please ensure that you have validated the PDF summary with the review in the offline tool, as well as your accounting records before you submit Form GSTR-11. Submit the return only once you have been assured for completeness of the summary displayed in ‘Preview’.

Step 6: Select the declaration checkbox and click on the ‘File Return’ button. Click on ‘Yes’ to proceed.

Step 7: Select the Authorized signatory from the drop-down list and click on ‘File with DSC’ or ‘File with EVC’ button as per your convenience.

Step 8: Once the verification has been completed, the ARN will be generated, and the status will be changed to ‘Filed’.

Step 9: To generate the RFD-10 application for claiming a refund for the quarter relating to the filed GSTR-11, click on the ‘GENERATE RFD-10’ button.

How to file Form GSTR-11 on the GST portal

GSTR-11 must be filed by UIN holders to claim their GST Refund in RFD-10. It can be filed once in a quarter. Form GSTR-11 is required to be filed by UIN holders who want to claim a refund of GST paid on their inward supplies. There is no due date specified but the form is required to be filed quarterly for such quarter in which the inward supply was made/ received.

Pre-requisites to file GSTR-11

The UIN holder must be in possession of the relevant tax invoice, debit note/credit note in order to declare the same in the GSTR-11. Before receiving the inward supply, the UIN must have been communicated to the supplier so that the supplier can declare it accordingly in his GST returns.

Step-by-step Guide to file GSTR-11

Step 1: Log in to the GST portal and navigate to ‘Return Dashboard’ Go to Services > Returns > Returns Dashboard
Step 2: Select the relevant financial year and return filing quarter
Step 3: Enter the required details about goods or services received Under the GSTR-11 tile, Select ‘Prepare Online’ if the entries are to be manually entered into the GST portal. Alternatively, select ‘Prepare Offline’ if the respective JSON file is to be uploaded.
If ‘Prepare Online’ is selected, the GSTR-11 quarterly return page will be displayed. This page will consist of the following two tables:

Table 3A – Details of invoices received
Table 3B – Details of credit/debit notes received

Table 3A- Details of invoices received:

After selecting Table 3A, the ‘Details of Invoices received – Summary’ page will be displayed. Click on the ‘Add Details’ button to start entering the information. The ‘Details of Invoices received – Add Invoice’ page will now be displayed. The following information can be entered in this page:

Supplier GSTIN (only GSTIN of the normal taxpayer or non-resident taxpayer is accepted)
Supplier Name (auto-populated after entering supplier GSTIN and cannot be edited)
Invoice No.
Invoice Date
Place of Supply (auto-populated after entering supplier GSTIN but can be edited)
Invoice Value
Supply Type (auto-populated depending on the place of supply)
Taxable Value (needs to be filled in the cell corresponding to the applicable rate of GST)
The Central Tax and State/UT Tax column (in case of intra-state supply) or the Integrated Tax column (in case of inter-state supply) will be auto-populated on the basis of the taxable value entered. The cess column, however, will need to be entered manually.

Click on ‘Save’ after entering all the above relevant details. A message saying ‘Request accepted successfully’ will be displayed along with the ‘Details of Invoices received – Summary’ page. The invoices entered will be displayed here in a summary form along with a column for ‘Actions’ which can be used either to delete or edit a particular invoice. To add more invoices click on the ‘Add Details’ button. If all the invoices are added, click on the ‘Back’ button which will take you back to the GSTR-11 quarterly return page.

Table 3B: Details of credit/debit notes received: After selecting Table 3B, the ‘Details of Credit/Debit Notes received – Summary’ page will be displayed. Click on the ‘Add Details’ button to start entering the information. The ‘Details of Credit/Debit Notes received – Add Note page will now be displayed. The following information can be entered in this page:

Supplier GSTIN (only GSTIN of the normal taxpayer or the non-resident taxpayer is accepted)
Supplier Name (auto-populated after entering supplier GSTIN and cannot be edited)
Debit/Credit Note No.
Debit/Credit Note Date
Place of Supply (auto-populated after entering supplier GSTIN but can be edited)
Note Value
Note Type- Debit or Credit
Supply Type (auto-populated depending on the place of supply)
Taxable Value (needs to be filled in the cell corresponding to the applicable rate of GST)
The Central Tax and State/UT Tax column (in case of intra-state supply) or the Integrated Tax column (in case of inter-state supply) will be auto-populated on the basis of the taxable value entered. The cess column, however, will need to be entered manually.

Click on ‘Save’ after entering all the above relevant details. A message saying ‘Request accepted successfully’ will be displayed along with the ‘Details of Credit/Debit Notes received – Summary’ page. The credit/debit notes entered will be displayed here in a summary form along with a column for ‘Actions’ which can be used either to delete or edit a particular credit/debit note. To add more debit/credit notes, click on the ‘Add Details’ button. If all the credit/debit notes are added, click on the ‘Back’ button which will take you back to the GSTR-11 quarterly return page.
Step 4: Preview the filled-in form GSTR-11 after all the relevant details are entered, click on the ‘Preview’ button to download a draft summary page of the Form GSTR-11. The form will be downloaded in a PDF format with the ‘DRAFT’ watermark. Check the summary for any errors. If satisfactory, proceed with the filing.
Step 5: File the Form GSTR-11 via EVC or DSC. Select the declaration checkbox and click on the ‘File Return’ button.

A warning message will be displayed as shown below:

Click on the ‘YES’ button. The ‘Returns Filing for GST GSTR-11’ will be displayed. Select the declaration checkbox and choose the appropriate Authorized Signatory from the drop-down list. Click on either ‘File with DSC’ or ‘File with EVC’.
If ‘File with DSC’ button is selected, click on proceed, choose the certificate and click on the ‘Sign’ button. If ‘File with EVC’ is selected, the OTP sent on the authorized email address and mobile number will need to be entered. Click on the ‘Verify’ button after doing so.
A message will be displayed for confirmation along with the ARN. Status of GSTR-11 will now appear as ‘Filed’.

Step 6: Generate RFD-10 The ‘GENERATE RFD-10’ button can be clicked to generate the GST RFD-10 application for claiming a refund for the quarter relating to the filed GSTR-11.

Common Errors made while Filing GST Returns & How to avoid them!

The former system of Service Tax and VAT allowed the revising of returns in case of errors. GST however, has no such provision at the moment to revise or amend a return once filed. While a new system for amending GST returns is proposed, it has not yet come into force. Until then, a taxpayer cannot amend his returns. Therefore, he has to be extremely alert while filing his GST returns to avoid the hardship of unnecessary reconciliations.

Errors while uploading data invoice-wise in GSTR-1
GSTR-1 requires that invoice-wise data be uploaded of all outward supplies such as invoice date, invoice number, place of supply, rate of tax, etc. Due to the vast amount of data to be submitted, taxpayers sometimes make errors while entering such data, and this causes a mismatch between the GSTR-1 and GSTR-3B. A taxpayer needs to be very careful as there is no provision to amend the return once it is filed.
Claiming the incorrect input tax credit
GSTR-2A is an auto-generated return in which a taxpayer’s registered purchases and related input tax credit are declared by the respective supplier. A taxpayer, on the other hand, is required to separately disclose their input tax credit when filing returns. While doing so, they should report and claim the right value of input tax credit. If a higher value is disclosed, there is no way to revise the return, and hence the difference needs to be paid along with interest in the following month’s return.A GST Health Check Report will give a taxpayer the exact difference of input tax credit declared in the returns filed and the GSTR-2A. Simply download the report and go to the GSTR-3B vs 2A tab to cross-verify data that has been filed.

Not filing your NIL return
Often taxpayers have the misconception that GST returns do not need to be filed when they have no transactions to report for a tax period. This could result in penalties due to non-filing or delayed filing of returns.A taxpayer should file a NIL return even if they may have no transactions to disclose for any particular period. This would also enable the subsequent filing of returns as the GSTN does not allow returns to be filed in case any previous period’s returns are not filed.
Disclosure and payment of the tax under the wrong GST head
There are several heads under which tax is reported while filing GST returns. Some taxpayers make the mistake of entering the GST liability or input tax credit under the wrong GST head. Even at the time of making payment, the tax is sometimes paid under the wrong head, or interest is paid under the tax head and so on. One needs to be cautious when making tax payments as the GSTN does not allow inter-utilization of taxes. This could lead to an unfavorable working capital due to unplanned cash flows.
Categorizing zero-rated supplies as nil-rated and vice versa
Several taxpayers confuse zero-rated with nil-rated supplies, though they do not mean the same thing. In the case of zero-rated supplies, usually only exports and supplies to an SEZ fall in this category. However, in the case of nil-rated supplies, all goods and services on which the tax rate in 0% fall in this category. No input tax credit can be taken in the case of nil rated supplies.
A taxpayer needs to be careful to not enter exports under the nil-rated category when filing returns. The Health Check Report, in its section-level summary tab, gives a taxpayer the differential amount in case any invoices have been entered under the wrong category when filing returns.

Understanding the applicability of Reverse-charge mechanism
The Government recently simplified things for businesses by restricting the applicability of reverse-charge to certain notified goods and services. While this list is yet to be issued, businesses now need to understand and identify whether any of these provisions apply to them.Service providers, on whose services reverse charge is applicable, should be careful to not pay GST on the same, which would lead to the double payment of taxes. Taxpayers should also take note that reverse-charge payments can only be made in cash, and input tax credit cannot be utilized.
Reversal of Input Tax Credit and Blocked Credits
As per law, Input Tax Credit should be reversed in some instances such as – payments not made to suppliers in 180 days, inputs used partly for personal purposes, capital goods sold, free samples given to customers or business partners, goods destroyed, etc.In addition to this, there are certain goods and services on which credit is ineligible. Taxpayers need to keep in mind the implications of claiming the same, failure of which could result in the GST department issuing notices, which could ultimately lead to interest and penalty being charged.The Health Check Report gives a taxpayer a month-wise breakup of input tax credit that has been reversed, as well as ineligible ITC. The report can be downloaded, and all details pertaining to ineligible and reversed ITC can be found in the GSTR 3B tab.
Amendments made to GST returns
The concept of amendment in returns did not exist in the pre-GST era where invoices belonging to a particular period were allowed to be added or amended at a later date. However, not disclosing an invoice pertaining to an earlier period could result in interest being chargeable right from the invoice date. It would be ideal for businesses to issue credit or debit notes rather than amend the original invoices in such cases.Through the Health Check Report, a taxpayer can track all invoice-wise amendments made on an annual or monthly basis, in the GSTR-1 vs 3B tab. Though the Government implemented GST in India with a view to simplifying the indirect tax system, the return-filing process can sometimes seem quite arduous. At the same time, it is up to every taxpayer to stay 100% compliant, with minimal errors made for the overall health of their business.

Information return under GST

The government prescribes certain compliances to be done for specific persons for the ease of gathering information. One such compliance requirements are filing of Information return. This is more from the administrative point of view for the Government to be used for the exchange of information. Under Section 150 of the CGST Act, 2017, the government mandates the filing of Information Returns under GST for certain class of persons. Information returns are not tax returns. They are rather tax documents which are used to report certain business transactions.

Applicability of Information Return

As mentioned above, the Information returns under GST are required to be filed by only a certain class of people as defined in the act If any person (out of the ones stated below) is responsible for maintaining any of the following, he would be required to file an Information Return under GST:

Registration records
Statement of accounts
Periodic Returns
Details of tax payment
Other details of the transaction of goods or services
Transactions relating to bank account
Transactions relating to consumption of electricity
Transactions of purchases
Transactions of sales
Exchange of goods or property
Right or interest in a property

The class of persons obligated to file Information Returns is as follows:

Any taxable person
Any local authority / other public body/association
Any authority of the State Government responsible to collect state-level taxes (SGST)
Any authority of the Central Government responsible to collect central level taxes (CGST)
Any income tax authority
Any banking company
State Electricity Board or distributor of electricity
Registrar or Sub-registrar (Under Registration Act)
Registrar (Under Companies Act)
Registering authority (Under Motor Vehicles Act)
Collector (As under Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act)
Stock exchanges
Depositories
Officer of Reserve Bank of India
Person to whom UIN (Unique Identity Number) is granted
Any other person recommended by the Government’s council

Time limit to furnish Information Return

The Information Returns are required to file within the designated time limits as per the sub-section (1) and (2) of the act. On certain occasions, it might so happen that the authority finds the return filed as defective. On such happenings, the authority would intimate the person who has filed the return and ask to rectify the mistake.

The rectified return should be filed within 30 days from the date of such intimation. Also, where a person required to furnish the return hasn’t furnished the return in due time, the authority may serve a notice to the person requiring him to file the return. The notice may mention the return to be filed up to a maximum of 90 days from the date of such notice.

Penalty for non-filing of Information Return

The provisions of the act provide that in the case where a person required to file the Information Return fails to do so within the specified time-limit as per the notice, the person shall be liable to pay a penalty of 100 for every day for which the default continues. There is also a cap on the maximum amount payable as the penalty for failure to furnish Information Return. The maximum amount of penalty can’t exceed

Conclusion

A registered person is required to file following returns:

GSTR-3B (Quarterly or Monthly)
GSTR-1 (Quarterly or Monthly)
GSTR-9 (Annual Return)

Along with these returns, there are two forms IFF and PMT-06 which can be filed by persons filing returns on quarterly basis. These are optional forms and no penalty is applicable for not filing them.

Quarterly or Monthly Returns

Starting from 1^st January 2021, a person with turnover more than 5 crore has to file on monthly basis only.A person with turnover up to 5 crore in the preceding year can file return on quarterly basis. However,he can choose to file on monthly basis also. If he select to file on quarterly basis then GSTR-1 and GSTR-3B, both will be filed on quarterly basis, otherwise both will be filed on monthly basis, although payment of tax is required to be made on monthly basis using PMT-06. Such person can select the basis on which he is fling (quarterly or monthly) for every quarter. Such selection can be made before end of first month of each quarter. For example, for quarter July 21 to September 21, he can change it up to 31st July 21. He is not required to select for each quarter, if he wants to change then only he has to do that on GST portal, otherwise old selection will keep on continue.

GSTR-1

In GSTR-1 return, only sales and sales return details are to be filed. It includes all types of sales and sales return like B2B, B2C, export sales, exempted sales and also amendment in invoices previously uploaded.

Due date for filing GSTR-1 for monthly filers is 11th of the next month and for quarterly filers is 13th of next month of quarter. Due date is not different for different states like it is in GSTR-3B.

Here is a summary of details to be filed in GSTR-1:

B2B Sales – Every invoice issued to other business (which provided GSTIN) is to be entered. Date, invoice number, GSTIN, Invoice value and taxable value (rate-wise) are to be entered for each invoice issued.
B2C Net Sales – Net sales (sales – sales return) and IGST/CGST/SGST is to be reported state-wise and rate-wise. For example, sales and tax to be report for sales in Delhi at rate of 18% and in Delhi at rate of 12% to be reported separately, likewise for all states or unionterritories. There is no need of invoice wise details.
Credit-Note/Debit-Note – Details of each Credit note and debit note issued is to be entered individually
Export Sales – Details of each invoice of export sales is to be entered.
Other details – other details such as nil rated sales, exempted sales, tax on advance payment,amendment in old invoices, HSN/SAC summary, document details are to be entered. Some of them are optional for small taxpayers.

GSTR-3B

In GSTR-3B, summary of all transactions are to be entered. A detail of each invoice is not entered in GSTR-3B. Before final submission of GSTR-3B, it is required to pay the tax and late fees due. Otherwise, you cannot file the return.
Note – Late fees for a month/quarter is payable in next month/quarter.
Due date to file GSTR-3B is 20^th of next month for monthly filers and 22^nd or 24^th (state-wise) of next month for quarterly filers as under

S. No.	State Codes	State	Due Date
1	01	01 – Jammu and Kashmir	24
2	02	02 – Himachal Pradesh	24
3	03	03 – Punjab	24
4	04	04 – Chandigarh	24
5	05	05 – Uttarakhand	24
6	06	06 – Haryana	24
7	07	07 – Delhi	24
8	08	08 – Rajasthan	24
9	09	09 – Uttar Pradesh	24
10	10	10 – Bihar	24
11	11	11 – Sikkim	24
12	12	12 – Arunachal Pradesh	24
13	13	13 – Nagaland	24
14	14	14 – Manipur	24
15	15	15 – Mizoram	24
16	16	16 – Tripura	24
17	17	17 – Meghalaya	24
18	18	18 – Assam	24
19	19	19 – West Bengal	24
20	20	20 – Jharkhand	24
21	21	21 – Odisha	24
22	22	22 – Chhattisgarh	22
23	23	23 – Madhya Pradesh	22
24	24	24 – Gujarat	22
25	25	25 – Daman and Diu	22
26	26	26 – Dadra and Nagar Haveli	22
27	27	27 – Maharashtra	22
28	29	29 -Karnataka	22
29	30	30 – Goa	22
30	31	31 – Lakshadweep	22
31	32	32 – Kerala	22
32	33	33 – Tamil Nadu	22
33	34	34 – Puducherry	22
34	35	35 – Andaman and Nicobar Islands	22
35	36	36 – Telangana	22
36	37	37 – Andhra Pradesh	22
37	38	38 – Ladakh	24

Here is a summary of details to be filed in GSTR-3B:

Net Sales and net tax payable
Net export sales
Net exempted sales
State wise sales to unregistered persons/composition scheme dealers/UIN holders.
persons/composition scheme dealers/UIN holders.I

IFF (Invoice Furnishing Facility)

In GST system, the purchaser gets the credit of GST paid by him when the supplier files the invoices in his returns. Those persons who files returns on quarterly basis was facing issues that his customers who were filing returns on monthly basis gets credit lately. So, IFF is introduced which can be filed by quarterly filers for first and second month of each quarter. For third quarter, invoices are to be entered in GSTR-1 itself. In IFF, only invoices, credits notes and debit notes issued to registered persons can be entered. Details of each invoice are to be given separately along with GSTIN, Invoice number, invoice value, taxable value rate-wise. Due date to file IFF is 13^th of the next month. Filing IFF is optional and there are no late fees or penalty in case it is not filed. IFF can only be filed up to the due date and it cannot be filed after due date, even with any late fees or penalty. If you have not filed IFF for a month then you can file such invoices or credit notes in IFF of next month or next GSTR-1 filed.

PMT-06

Even if GST returns are filed on quarterly basis, payment of tax is to be made in quarterly basis. Such payment is to be made using PMT-06 form. On GST portal, it comes under challan and no separate option of PMT-06 comes. And this is a payment form only, no late fees is payable on late filing on nonfiling. PMT-06 is to be filed also for first two month of quarter. And in third month, tax is to be paid while filing GSTR-3B. Due date for PMT-06 is 25th of the next month.

QRMP scheme

In Quarterly return monthly payment (QRMP) scheme, there is another option with quarterly filers. They can pay 35% of the tax which was net payable in last quarter for the first two months of current quarter. In that way they are not required to do calculations to find out the tax liability. In that case, even if the actual tax is more than 35%, no interest in payable on late payment.

GSTR-9 (Annual Return)

GSTR-9 is the annual return which has to be filed for every financial year i.e. from April to March. All persons whether filing on monthly basis or quarterly basis, are required to file this return. Filing GSTR-9 is made optional for the year 2018-19, 2019-20 and 2020-21 for persons with aggregate turnover of less than 2 crore. GSTR-9 contains details for sales, purchases, input tax credit, tax payable, adjustments made in next financial year etc. If there is some tax payable as per GSTR-9 (due to any mistake or adjustment) then you have to file DRC-03 after making payment in regular manner.
Note: If there is more than one GSTIN on same PAN, separate GST returns are to be filed for each GSTIN.

GST Return Filing Up To December 2020

Till December 2020, every person has to file GSTR-3B on monthly basis. And GSTR-1 is to be filed on quarterly basis by persons with turnover of less than 1.5 crore. The returns to be filed by a person registered in normal scheme are

GST Return	Frequency	Due Date
GSTR-3B (Till Dec 2019)	Monthly	20th of Next month
GSTR-3B (From Jan 2020)*	Monthly	20, 22 & 24th of Next month (as per state list given above)
GSTR-1 (For persons with turnover in preceding financial year exceeding ₹1.5 crore or those who had opt this option voluntarily.	Monthly	11th of Next month
GSTR-1 (For person with turnover in preceding financial year less than ₹1.5 crore)	Quarterly	30th or 31st of Next month
GSTR-9 (Annual Return)	Annual	31st December after year end**

*To resolve the server issue on the last dates, Government introduced GSTR3B filing in staggered manner from January 2020. As per this new method, the due date for the taxpayers which have turnover of 5 crore or more will be 20^th of each month and for the other taxpayer the due date will be 22^nd or 24^th on the basis of their registration state which is already stated.

Revised Returns

GST returns cannot be revised in the present filing system. The mistake made in a return can be rectified in the subsequent return when such mistake comes into notice. Although, the rectification is not allowed in following cases:-

An error is found as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities.
After any of the following dates
(a). due date of return of month of September or quarter July to September of following year
(b). actual date of furnishing annual return of the relevant year

Late Fees for Delay in Filing GST Return

A Late fee of 50 per day is liable to be paid if any monthly/quarterly return is not submitted within due date. Maximum penalty from 1st June 2021 will be as follows

For taxpayers having Annual Aggregate Turnover (AATO) in preceding year upto 1.5 crore, late fee to be capped to a maximum of 2000 (1000 CGST+1000 SGST).
For taxpayers having AATO in preceding year between 1.5 crore to 5 crore, late fee to be capped to a maximum of 5000 (2500 CGST+2500 SGST).
For taxpayers having AATO in preceding year above 5 crores, late fee to be capped to a maximum of 10000 (5000 CGST+5000 SGST).

In case of an Annual return, a penalty is payable at 200 per day. Maximum penalty in such case is 0.25% of the turnover in the state or union territory

Interest on Late Payment of Taxes

If tax is paid after the due date of payment of tax, then interest is payable at rate of 18% per annum. Unlike Income tax, interest is payable by calculation on daily basis. As mentioned before, if tax is paid under QRMP scheme as 35% of the net tax paid in last quarter, even if actual tax is more than 35%, no interest is payable.

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