GST Project
GST Project
GST Project
4. Original Invoice Date* Enter Original date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
Enter the Revised Invoice number of invoices issued to registered recipients. Ensure that the format is alpha-numeric
with allowed special characters of slash(/) and dash(-) .The total number of characters should not be more than 16.
5. Revised Invoice number *
8. Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
9. Reverse Charge* Please select Y or N , if the supplies/services are subject to tax as per reverse charge mechanism.
Select from the dropdown whether the supply is regular, or to a SEZ unit/developer with or without payment of tax or
10. Invoice Type* deemed export.
11. E-Commerce GSTIN* Enter the GSTIN of the e-commerce company if the supplies are made through an e-Commerce operator.
12. Rate* Enter the combined (State tax + Central tax) or the integrated tax, as applicable.
Enter the taxable value of the supplied goods or services for each rate line item - with 2 decimal Digits, The taxable
13. Taxable Value* value has to be computed as per GST valuation provisions.
14. Cess Amount Enter the total Cess amount collected/payable.
(B2cl)-Invoices for Taxable outward supplies to consumers where
a)The place of supply is outside the state where the supplier is registered and
b)The total invoice value is more that Rs 2,50,000
Enter the Invoice number of invoices issued to Unregistered Recipient of the other
State with invoice value more than 2.5 lakh. Ensure that the format is alpha-numeric
1.Invoice number* with allowed special characters of slash(/) and dash(-) with maximum length of 16
characters.
5. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate, as applicable.
Enter the taxable value of the supplied goods or services for each rate line item -2
6. Taxable Value* decimal digits, The taxable value has to be computed as per GST valuation provisions.
Enter the total Cess amount collected/payable.
7. Cess Amount
Enter the GSTIN of the e-commerce company if the supplies are made through an e-
8. E-Commerce GSTIN Commerce operator.
(b2cla) - Amended Details of Invoices for Taxable outward supplies
to consumers where
a)The place of supply is outside the state where the supplier is
registered and
b)The total invoice value is more
Enter the Original Invoicethat Rs
number of 2,50,000
invoices issued to Unregistered Recipient of the other State with
invoice value more than 2.5 lakh. Ensure that the format is alpha-numeric with allowed special characters
1. Original Invoice number*
of slash(/) and dash(-) with maximum length of 16 characters.
7. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate, as applicable.
Enter the taxable value of the supplied goods or services for each rate line item -2 decimal digits, The
8. Taxable Value* taxable value has to be computed as per GST valuation provisions.
Select the code of the state from drop down list for the applicable place of supply.
2. Place of Supply(POS)*
Enter the combined (State tax + Central tax) or the integrated tax rate.
3. Rate*
Enter the taxable value of the supplied goods or services for each rate line item -2
decimal Digits, The taxable value has to be computed as per GST valuation
provisions.
4. Taxable Value*
Select the code of the state from drop down list for the applicable place of supply.
4.Original Place of Supply(POS)*
Select the code of the state from drop down list for the applicable place of supply.
5.Revised Place of Supply(POS)*
Enter the combined (State tax + Central tax) or the integrated tax rate.
6. Original Rate*
Enter the taxable value of the supplied goods or services for each rate line item -2
decimal Digits, The taxable value has to be computed as per GST valuation
7. Taxable Value* provisions.
Enter the original credit/debit note number or the refund voucher number. Ensure that the
5. Original Note/Refund Voucher Number* format is alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum
length of 16 characters.
Enter original credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-
6. Original Note/ Refund Voucher date* 2017.
Enter the revised credit/debit note number or the refund voucher number. Ensure that the
7. Revised Note/Refund Voucher Number* format is alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum
length of 16 characters.
Enter revised credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-
8. Revised Note/ Refund Voucher date* 2017.
In the document Type column, enter "D" if the note is Debit note, enter "C" if note is credit
9. Document Type* note or enter "R" for refund voucher.
10. Reason For Issuing document* Select the applicable reason for issue of the document.
11. Place of Supply* Declare the place of supply based on the original document.
12. Note/Refund Voucher value* Amount should be with only up to 2 decimal digits.
13. Rate* Enter the combined (State tax + Central tax) or the integrated tax.
Enter the taxable value of the supplied goods or services for each rate line item -2 decimal
14.Taxable value* Digits, The taxable value has to be computed as per GST valuation provisions.
15. Cess Amount Enter the total Cess amount.
16. Pre GST Select whether the credit/debit note is related to pre-GST supplies.
(cdnur) - Credit/ Debit Notes/Refund vouchers issued to the
unregistered persons against interstate invoice value is more than Rs 2.5
lakh Select the type of supply to Unregistered Taxpayers (UR) against which the document has been issued.Select
"EXPWP" or "EXPWOP" for export /"B2CL" for supplies to consumers for dropdown based on original
invoice.
1. UR Type* "EXPWP" represents Export with payment and "EXPWOP" represent Export without payment.
Enter the credit/debit note number or the refund voucher number. Ensure that the format is alpha-numeric with
2. Note/Refund Voucher allowed special characters of slash(/) and dash(-) of maximum length of 16 characters.
Number*
In the document Type column, enter "D" if the note is Debit note, enter "C" if note is credit note or enter "R"
4. Document Type* for refund voucher.
Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-GST Period
5. Invoice/Advance Receipt against which credit/debit note is issued. Incase of refund voucher please enter the related advance receipt
Number* voucher number.
6. Invoice/Advance Receipt Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g. 24-May-2017.
date*
7. Reason For Issuing Select the applicable reason for issue of the document from the dropdown.
document*
8. Place of Supply Declare the place of supply based on the original document.
9. Note/Refund Voucher value* Amount should be up to 2 decimal digits.
10. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate.
Enter the taxable value of the supplied goods or services for each rate line item -up to 2 decimal Digits, The
taxable value has to be computed as per GST valuation provisions.
11.Taxable value
Enter the original credit/debit note number or the refund voucher number. Ensure that the format is
2. Original Note/Refund Voucher Number* alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum length of 16
characters.
Enter original credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-2017.
3. Original Note/ Refund Voucher date*
Enter the revised credit/debit note number or the refund voucher number. Ensure that the format is
4. Revised Note/Refund Voucher Number* alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum length of 16
characters.
Enter revised credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-2017.
5. Revised Note/ Refund Voucher date*
In the document Type column, enter "D" if the note is Debit note, enter "C" if note is credit note or
6. Document Type* enter "R" for refund voucher.
Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-
7. Original Invoice/Advance Receipt Number* GST Period against which credit/debit note is issued. Incase of refund voucher please enter the
related advance receipt voucher number.
Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g. 24-May-2017.
8. Original Invoice/Advance Receipt date*
9. Reason For Issuing document* Select the applicable reason for issue of the document from the dropdown.
10. Place of Supply Declare the place of supply based on the original document.
11. Note/Refund Voucher value* Amount should be up to 2 decimal digits.
Enter the combined (State tax + Central tax) or the integrated tax rate.
12. Rate*
Enter the taxable value of the supplied goods or services for each rate line item -up to 2 decimal
13.Taxable value Digits, The taxable value has to be computed as per GST valuation provisions.
Enter the six digit code of port through which goods were exported. Please refer to
the list of port codes available on the GST common portal. This is not required in
case of export of services.
5. Port Code
Enter the unique reference number of shipping bill. This information if not available
at the timing of submitting the return the same may be left blank and provided later.
3. Original Invoice Date* Enter original date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
Enter the revised Invoice number issued to the registered receiver. Ensure that the
format is alpha-numeric with allowed special characters of slash(/) and dash(-) with
4. Revised Invoice number* maximum length of sixteen characters.
5. Revised Invoice Date* Enter revised date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
6. Invoice value* Enter the invoice value of the goods or services- up to 2 decimal Digits.
Enter the six digit code of port through which goods were exported. Please refer to the
list of port codes available on the GST common portal. This is not required in case of
export of services.
7. Port Code
Enter the unique reference number of shipping bill. This information if not available at
the timing of submitting the return the same may be left blank and provided later.
Select the code of the state from drop down list for the place of supply.
1. Place of Supply(POS)*
Enter the combined (State tax + Central tax) or the integrated tax rate.
2. Rate*
Enter the amount of advance received excluding the tax portion.
3. Gross advance received*
Enter the total Cess amount collected/payable.
4. Cess Amount
Select the code of the state from drop down list for the place of supply.
3. Original Place of Supply(POS)*
Enter the combined (State tax + Central tax) or the integrated tax rate.
4. Rate*
Enter the amount of advance received excluding the tax portion.
5. Gross advance received*
Enter the total Cess amount collected/payable.
6. Cess Amount
(atadj) - Adjustment of tax liability for tax already paid on advance receipt of
consideration and invoices issued in the current period for the supplies.
Select the code of the state from drop down list for the place of supply.
1. Place of Supply(POS)*
2. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate.
Enter the amount of advance on which has tax has already been paid in
3. Gross advance adjusted* earlier tax period and invoices are declared during this tax period. This
amount is excluding the tax portion
4. Cess Amount Enter the total Cess amount to be adjusted
(atadja) - Amended Adjustment of tax liability for tax already paid on advance
receipt of consideration and invoices issued in the current period for the supplies.
1.Financial Year Select the financial year
3. Original Place of Supply(POS)* Select the code of the state from drop down list for the place of supply.
4. Rate* Enter the combined (State tax + Central tax) or the integrated tax rate.
5. Gross advance adjusted* Enter the amount of advance on which has tax has already been paid in earlier tax
period and invoices are declared during this tax period. This amount is excluding
the tax portion
6. Cess Amount Enter the total Cess amount to be adjusted
(exemp) - Details of Nil Rated, Exempted and Non GST Supplies made during the tax
period
1. Description Indicates the type of supply.
Declare the value of supplies made under the "Nil rated" category for the supply type selected in 1. above.
2.Nil rated supplies The amount to be declared here should exclude amount already declared in B2B and B2CL table as line
items in tax invoice.
3.Exempted Declare the value of supplies made under the "Exempted "category for the supply type selected in 1. above.
(Other than Nil rated/non-GST
supply)
Declare the value of supplies made under the "Non GST" category for the supply type selected in 1. above.
4.Non GST Supplies This column is to capture all the supplies made by the taxpayer which are out of the purview of GST
(hsn) - HSN wise summary of goods /services supplied during the tax period
Enter the HSN Code for the supplied goods or Services. Minimum digit required to be mentioned in the tax
invoice and consequently to be reported is as follows.
1. HSN* 1. Up to rupees one crore fifty lakhs annual turnover - Nil digit
2. more than rupees one crore fifty lakhs and up to rupees five crores annual turnover - 2 digit
3. more than rupees five crores annual turnover - 4 digit.
Enter the description of the supplied goods or Services. Description becomes a mandatory field if HSN code
2. Description* is not provided above.
3. UQC* Select the applicable Unit Quantity Code from the drop down.
4. Total Quantity* Enter the total quantity of the supplied goods or Services- up to 2 decimal Digits.
5. Total Value* Enter the invoice value of the goods or services-up to 2 decimal Digits.
6. Taxable Value* Enter the total taxable value of the supplied goods or services- up to 2 decimal Digits.
7. Integrated Tax Amount Enter the total Integrated tax amount collected/payable.
8. Central Tax Amount Enter the total Central tax amount collected/payable.
9. State/UT Tax Amount Enter the total State/UT tax amount collected/payable.
10. Cess Amount Enter the total Cess amount collected/payable.
(doc) - Details of various documents issued by the taxpayer during
the tax period
Select the applicable document type from the drop down.
1. Nature of Document*
Enter the invoice/document series start number.
2. Sr. No From*
Enter the invoice/document series end number.
3. Sr. No To*
Enter the total no of documents in this particular series.
5.Total Number*
No of documents cancelled in the particular series.
6.Cancelled
Steps for uploading and submission of GSTR1
on GST site
Step 1 – Login on to the GST Portal
Step 12 – Finally, to make sure all the changes made are updated on
website download the GSTR 1 file by the following Step 2 to Step 5
Steps of claiming the GST credit not available on the
portal instep-by-step
Here is a GSTR2 process of filing GSTR-2:
1. Login to GST Portal
5. Here you will 11 tiles containing all the details that need to be filled
in
Do note that only those details that are not auto-populated in your
GSTR-2A or the details that have to be changed should be entered in
GSTR-2 – Invoice Details
1. 3, 4A – Inward supplies received from Registered person including
Reverse Charge supplies:
Details of all missing inward supplies from registered dealers should be
entered here. This will also include inward supplies liable for reverse charge.
Step 1 – Click on ‘ADD MISSING INVOICE DETAILS’ to add details of any
inward supplies from a registered person and reverse charge supplies missing
in GSTR-2A.
There are certain conditions for claiming ITC on inward supplies. If the
same is not satisfied the ITC has to be reversed. The details of
ITC reversed have to be entered here. Click on ‘SAVE’ button after
entering the details.
Final Step:
Once all the details have been entered the return a declaration is to be
given and the return can be submitted online.
Disallowing of expenses on which GST credit is not
available in accounting for the same in ERP
1. Motor Vehicle Expenses A)
- Dealer of Motor Vehicle
B) Passenger transportation / training of
driver
C) GTA Services
D) Car Hiring
Charges
2. Food and beverage
3. Outdoor catering
4. Beauty Treatment Services
5. Health Services
6. Cosmetic & plastic surgery
7. Rent a cab services
8. Life Insurance Services
9. Health insurance services
10. Construction services for construction of immovable property
11. Membership of club, health and fitness club
12. LTA benefit to extend to employees
13. ITC used for self construction building which value (including ITC) is
capitalized.
Checking for discrepancies if any in GSTR1A and resolving the same.
Step 3 – This displays the ‘File Returns’ page. Select the ‘Financial
Year’ & ‘Return Filing Period’ for which you want to file the return from
the drop-down list. Click the ‘SEARCH’ button.
Step 4 – On ‘Monthly Return GSTR-3B’ tile, click the ‘PREPARE ONLINE’
button.
Step 5 – Enter values in each tile. You need to enter totals under each
head. Fill in Interest and Late Fees, if applicable.
Step 6 – Click the ‘SAVE GSTR-3B’ button at the bottom of the page
after all details are added. A success message is displayed on the top
of the page.
Step 7 – Once all the details are saved, ‘SUBMIT’ button at the bottom of
the page is enabled. Click the ‘SUBMIT’ button to submit the finalized
GSTR-3B return.
A success message is displayed at the top of the page. Once you submit
the form, the added data is frozen. No changes in any fields can be made
after this. The ITC and Liability ledger will also get updated on submission.
Status of the GSRT- 3B will be changed to ‘Submitted’.
Step 8 – Scroll down the page. You will see that the ‘Payment of Tax’ tile is
enabled after successful submission of the return.
To pay the taxes and offset the liability, perform the following steps:
Click the ‘Payment of Tax’ tile.
Tax liabilities as declared in the return along with the credits, get updated
in the ledgers, and are reflected in the ‘Tax payable’ column of the
payment section. Credits get updated in the credit ledger and the updated
balance is seen when hovering on the specific headings in the payment
section.
Click the ‘CHECK BALANCE’ button to view the balance of cash and
credit. This functionality enables the taxpayers to check the balance
before making the payment for the respective minor heads.
Payment of GST
Step 1 – Login to the GST Portal. Enter your username, password, and
captcha code
Once the payment is made you will receive a challan containing all
the details of tax paid. Thereafter the tax paid challan (CIN) will be
credited to the cash ledger account of the taxpayer.
Steps for calculation of GST on RCM and GTA