GST Project

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Steps for preparation of GSTR1

(b2b) - Details of invoices of Taxable supplies made to other registered taxpayers

Field name Instruction


Enter the GSTIN or UIN of the receiver. E.g. 05AEJPP8087R1ZF. Check that the registration is active on the date of
1. GSTIN/UIN of Recipient* the invoice from GST portal

2. Name of Recipient Enter the name of the receiver


Enter the 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.
3. Invoice number *

Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.


4. Invoice Date*
Enter the total value indicated in the invoice of the supplied goods or services- with 2 decimal Digits.
5. Invoice value*
Select the code of the state from drop down list for the place of supply.
6. Place of Supply(POS)*
Please select Y or N , if the supplies/services are subject to tax as per reverse charge mechanism.
7. Reverse Charge*
Select from the dropdown whether the supply is regular, or to a SEZ unit/developer with or without payment of tax or
8. Invoice Type* deemed export.
Enter the GSTIN of the e-commerce company if the supplies are made through an e-Commerce operator.
9. E-Commerce GSTIN*
Enter the combined (State tax + Central tax) or the integrated tax, as applicable.
10. Rate*
Enter the taxable value of the supplied goods or services for each rate line item - with 2 decimal Digits, The taxable
value has to be computed as per GST valuation provisions.
11. Taxable Value*

12. Cess Amount Enter the total Cess amount collected/payable.


(b2ba) - Amended Details of invoices of Taxable supplies made to
other registered taxpayers
Enter the GSTIN or UIN of the receiver. E.g. 05AEJPP8087R1ZF. Check that the registration is active on the date of
1. GSTIN/UIN of Recipient* the
invoice from GST portal
2. Name of Recipient Enter the name of the receiver
Enter the Original 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.
3. Original Invoice number *

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 *

6. Revised Invoice Date* Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.


Enter the total value indicated in the invoice of the supplied goods or services- with 2 decimal Digits.
7. Invoice value*

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.

Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.


2. Invoice Date
Invoice value should be more than Rs 250,000 and up to two decimal digits.
3. Invoice value*
Select the code of the state from drop down list for the applicable place of supply.
4. Place of Supply(POS)*

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.

Enter Original date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.


2. Orginal Invoice Date
Enter the Revised 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 with allowed special characters
3. Revised Invoice number* of slash(/) and dash(-) with maximum length of 16 characters.

Enter Revised date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.


4. Revised Invoice Date
Invoice value should be more than Rs 250,000 and up to two decimal digits.
5. Invoice value*
Select the code of the state from drop down list for the applicable place of supply.
6. Original Place of Supply(POS)*

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.

Enter the total Cess amount collected/payable.


9. Cess Amount
Enter the GSTIN of the e-commerce company if the supplies are made through an e-Commerce operator.
10. E-Commerce GSTIN
(b2cs) - Supplies made to consumers and unregistered persons of
the following nature
a) Intra-State: any value
b) Inter-State: Invoice value Rs 2.5 lakh or less
1. Type* In the Type column, enter E if the supply is done through E-Commerce or else enter
OE (other than E-commerce).

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*

Enter the total Cess amount collected/payable.


5. Cess Amount
Enter the GSTIN of the e-commerce company if the supplies are made through an e-
Commerce operator.
6. E-Commerce GSTIN
(b2csa) - Amended Details of Supplies made to consumers and
unregistered persons of the following nature
a) Intra-State: any value
b) Inter-State: Invoice value Rs 2.5 lakh or less
1. Type* In the Type column, enter E if the supply is done through E-Commerce or else
enter OE (other than E-commerce).

2.Financial Year Select the financial year

3.Original Month Select the Month

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.

8. Cess Amount Enter the total Cess amount collected/payable.


Enter the GSTIN of the e-commerce company if the supplies are made through an
e-Commerce operator.
9. E-Commerce GSTIN
(cdnr) - Credit/ Debit Notes/Refund vouchers issued to the registered
taxpayers during the tax period. Debit or credit note issued against invoice will be
reported here against original invoice, hence fill the details of original invoice also
which was furnished in B2B,B2CL section of earlier/current period tax period.
1. GSTIN/UIN* Receiver GSTIN/UIN
2. Name of Recipient Enter the name of the receiver
Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-
GST period against which credit/debit note is issued. Incase of refund voucher please enter the
3. Invoice/Advance Receipt Number* related advance receipt voucher number.

Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g. 24-May-2017.


4. Invoice/Advance Receipt date*
Enter the credit/debit note number or the refund voucher number. Ensure that the format is alpha-
numeric with allowed special characters of slash(/) and dash(-) of maximum length of 16 characters.
5. Note/Refund Voucher Number*

Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-2017.


6. 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
7. Document Type* enter "R" for refund voucher.
Select the applicable reason for issue of the document.
8. Reason For Issuing document*
9. Place of Supply* Declare the place of supply based on the original document.
Amount should be with only up to 2 decimal digits.
10. Note/Refund Voucher value*
11. 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 Digits,
12.Taxable value* The taxable value has to be computed as per GST valuation provisions.

13. Cess Amount Enter the total Cess amount.


14. Pre GST Select whether the credit/debit note is related to pre-GST supplies.
(cdnra) - Amended Credit/ Debit Notes/Refund vouchers issued to the registered
taxpayers during the tax period. Debit or credit note issued against invoice will be reported here
against original invoice, hence fill the details of original invoice also which was furnished in
B2B,B2CL section of earlier/current period tax period.
1. GSTIN/UIN* Receiver GSTIN/UIN
2. Name of Recipient Enter the name of the receiver
Enter original invoice number Reported in B2B section of earlier period/current tax period
3. Original Invoice/Advance Receipt Number* or pre-GST period against which credit/debit note is issued. Incase of refund voucher please
enter the related advance receipt voucher number.
4. Original Invoice/Advance Receipt date* Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g. 24-May-2017.

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*

Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-2017.


3. 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 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

12. Cess Amount Enter the total Cess amount.


13. Pre GST Select whether the credit/debit note is related to pre-GST supplies.
(cdnura) - Amended 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
1. UR Type* dropdown based on original invoice.
"EXPWP" represents Export with payment and "EXPWOP" represent Export without payment.

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.

14. Cess Amount Enter the total Cess amount.


15. Pre GST
Select whether the credit/debit note is related to pre-GST supplies.
(exp) - Exports supplies including supplies to SEZ/SEZ Developer or
deemed exports
In the Type column, enter WPAY if the Export is with payment of tax or else enter
WOPAY.
1.Export Type*
Enter the Invoice number issued to the registered receiver. Ensure that the format is
alpha-numeric with allowed special characters of slash(/) and dash(-) with
2. Invoice number* maximum length of sixteen characters.

3. Invoice Date* Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.


Enter the invoice value of the goods or services- up to 2 decimal Digits.
4. Invoice value*

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.

6. Shipping Bill Number


Enter the date of shipping bill. This information if not available at the timing of
submitting the return the same may be left blank and provided later. This is not
required in case of export of services.
7. Shipping Bill Date
8. Rate Enter the applicable 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
9. Taxable Value provisions.
(expa) - Amended Exports supplies including supplies to SEZ/SEZ
Developer or deemed exports
In the Type column, enter WPAY if the Export is with payment of tax or else enter
1.Export Type* WOPAY.
Enter the Original Invoice number issued to the registered receiver. Ensure that the
format is alpha-numeric with allowed special characters of slash(/) and dash(-) with
2. Original Invoice number* maximum length of sixteen characters.

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.

8. Shipping Bill Number


Enter the date of shipping bill. This information if not available at the timing of
submitting the return the same may be left blank and provided later. This is not
required in case of export of services.
9. Shipping Bill Date
10. Rate Enter the applicable integrated tax rate.
Enter the taxable value of the supplied goods or services for each rate line item -up to
11. Taxable Value 2 decimal Digits, The taxable value has to be computed as per GST valuation
provisions.
(at) - Tax liability arising on account of receipt of consideration for
which invoices have not been issued in the same tax period.

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

(ata) - Amended Tax liability arising on account of receipt of


consideration for which invoices have not been issued in the same tax
period.
1.Financial Year Select the financial year

2.Original Month Select the Month

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

2.Original Month Select the Month

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 2 – Then, go to ‘Services’ > ‘Returns’ > ‘Returns


Dashboard’

Step 3 – Select the Month and Year from the drop-down.


Step 4 – Click on ‘PREPARE OFFLINE’ under GSTR 1
Step 5 – Go to ‘Download’ and click on ‘GENERATE FILE’. This request
takes around 20 min.
Step 6– Now, click on ‘Click Here’ to download link. A ZIP file will be
downloaded.
Step 7 – Open the file using the GST offline tool by clicking on OPEN
under Open Downloaded Return file from GST portal.

Step 8 – To make changes, click on ‘Edit Icon’ under Action column. To


delete an invoice, select the check box on the left of the invoice and click
on ‘Delete’.
Step 9 – Once all the changes are made, click on ‘Update’. A success
message will be displayed once the data is updated. The status of the
details will either change to Modified (M) or Deleted (D)
Step 10 – Generate JSON file by clicking on ‘View Summary’ >
‘Generate File’ > ‘Save’.
If you are facing errors with JSON file please go through our article
‘GSTR1 JSON Errors and Resolutions’.
Step 11 – Upload the JSON file on GST Portal by going to – ‘Prepare
Offline’ > ‘Upload’ > ‘Choose File’

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

2. Go to Services > Returns


3. Select the month for which you are filing GSTR-2
4. Click on Prepare Online under GSTR-2

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.

Step 2 – Enter the following details:


GSTIN of the Supplier
Invoice Number, Invoice Date, Total Invoice Value
Select state in which the sale is made
In Invoice Type select – B2B, Deemed Exports, SEZ Supplies with or
without payment
Step 3 – Click on ‘Add Details’.
2. 5 – Import of Inputs/ Capital Goods and Supplies received
from SEZ:
Any import of Inputs and Capital Goods including goods received from
SEZ should be entered in this tile:
Step 1 – Click on ‘ADD BOE’.
Step 2 – Enter these details:
Port Code of the place from where import is made
Bill of Entry Number, Date, and Value
Tick on checkbox if Import is from SEZ
Enter the taxable value based on the rate of tax applicable on the
product imported
Select whether the tax is eligible as ITC
Step 3 – Click on ‘SAVE’.
3. 4C – Import of Service:
This section is for services imported by you.
Step 1 – Click on ‘ADD DETAILS’.

Step 2 – Enter the following details:


Invoice number, date, total value
Select point of sale from the dropdown
Enter the taxable value based on the rate of tax applicable
Select whether the tax is eligible as ITC
Step 3 – Click on ‘SAVE’.
4. 6C – Debit/Credit Notes for supplies from a registered person:
Any debit note or credit note received from a registered dealer but
missing in GSTR-2A should be entered here.
Step 1 – Click on ‘ADD CREDIT NOTE/DEBIT NOTE’.
Step 2 – Enter the following details:
 GSTIN of the Supplier
 Note type, value, number, date
 Original invoice number and date
 Supply type – inter-state or intra-state
 Reason for issuing note – sales return, post-sale discount, correction in
the invoice, etc.
Step 3 – Click on ‘SAVE’.
4B – Inward supplies from an unregistered supplier
Details of all purchase of goods and services from the
unregistered supplier have to be mentioned in this section.
Step 1 – Click on ‘ADD DETAILS’.
Step 2 – Enter the following details:
Suppliers name
Invoice number, date, value.
Select point of sale from the dropdown
Supply type – inter-state or intra-state
6C – Debit Notes/ Credit Notes for Unregistered Supplier:
Any debit or credit note issued for inward supplies from
unregistered supplies has to be mentioned here.
Step 1 – Click on ‘ADD CREDIT NOTE/DEBIT NOTE’.

Step 2 – Specify the following details:


 Note type, value, number, date
 Original invoice no. and date
 Type of supply – Inter-state or intra-state
 Reason for issue of note
 Taxable value based on the GST rate
Step 3 – Click on ‘SAVE’.
GSTR-2- Other Details
1. 7 – Supplies from composition taxable person and other
exempt/nil rated/non-GST supplies:
Total inward supplies from composition dealers, and all inward supplies
which are exempt and nil rated have to be entered here.
Click on ‘EDIT’, enter the values and click on ‘SAVE’ button.

2. 10A – Advance amount paid for reverse charge supplies


All advances paid for supplies liable to reverse charge have to be
entered here. This will increase your output tax liability as you are liable
to pay tax on RCM basis.
Step 1 – Click on ‘ADD DETAILS’.
Step 2 – Enter the Point of sale and the Taxable Value based on the GST Rate. Click on
‘SAVE’.
3. 10B – Adjustment of advance amount paid earlier for reverse
charge supplies:
Any adjustments to be made to details mentioned in tile 10A in
previous returns has to be done here.
4. 13 – HSN summary of inward supplies:
HSN Code wise details of inwards supplies have to be provided while
filing GSTR-2.
Step 1 – Click on ‘ADD DETAILS’.
Step 2 – Enter the following details:
• HSN Code, Description and Unique Quantity Code(UQC) of the inward
supplies
• Total Quantity, Value, Taxable Value of goods/services
• IGST, CGST, and, SGST/UTGST paid on the supplies

Step 3 – Click on ‘SAVE’.


5. 11 – Input Tax Credit Reversal/Reclaim

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.

RULE 59. Form and manner of furnishing details of outward


supplies:-
1. Every registered person, other than a person referred to in section 14
of the IGST Act 2017, required to furnish the details of outward
supplies of goods and services or both under section 37, shall furnish
such details in Form GSTR -1 electronically through the common portal,
either directly or through a Facilitation Centre notified by the
commissioner.
2. The details of outward supplies furnished by the supplier shall be
made available electronically to the concerned registered persons
(recipients) in Part A of Form GSTR-2A, Form GSRT-4A and in Form GSTR
6A through the common portal after the due date of filling of Form
GSTR-1
3. The details of inward supplies added, corrected or deleted by the
recipient in his form GSTR2 u/s 38 or form GSRT 4 or Form GSTR -6 u/s
39 shall be made available to the supplier electronically in Form GSTR-
1A through the Common Portal and such supplier may either accept or
reject the modifications made by the recipient and Form GSTR-1
furnished earlier by the supplier shall stand amended to the extent of
modifications accepted by him.
Rule 69. Matching of Claim of Input Tax Credit:

a) Goods and Service Tax Identification Number of the supplier


b) Goods and Service Tax Identification Number of the
recipient
c) Invoice or Debit Note Number
d) Invoice or Debit Note Date
e) Tax amount
Rule 71. Communication and rectification of discrepancy in
claim of input tax credit and reversal of claim of input tax
credit.
1) Any discrepancy in the claim of input tax credit in respect of any tax
period, specified in subsection (3) of section 42 and the details of output
tax liable to be added under sub-section (5) of the said section on
account of continuation of such discrepancy , shall be made available to
the recipient making such claim electronically in Form GST MIS -1 and to
supplier in Form GST MIS -2 through the common portal on or before the
last date of the month in which the matching has been carried out
2) A supplier to whom any discrepancy is made available under sub-
rule (1) may make suitable rectifications in the statement of outward
supplies to be furnished for the month in which the discrepancy is
made available
3) A recipient to whom any discrepancy is made available under sub-rule
(1) may make suitable rectifications in the statement of inward supplies
to be furnished for the month in which the discrepancy is made available
4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule
(3), an amount to the extent of discrepancy shall be added to the output
tax liability of the recipient in his return to be furnished in FORM GSTR-3
for the month succeeding the month in which the discrepancy is made
available
4) I would like to bring the reasons for which a difference in GSTR3B
and GSTR2A is possible and comparing these 2 Forms for discrepancy is
not appropriate.
a) GSTR 1 not filed by the supplier:
There are instances where registered person have filed and paid taxes
through GSTR 3B however have not file GSTR-1 due to various technical
and GST portal issues. In such cases even though the tax for the
outward supply is paid to the government by the supplier and the
recipient is eligible to take a credit of such supplies there will be a
difference input tax credit available as per GSTR-2A and availed in
GSRT -3B. of the Input tax credit
b) Credits
for the inward supplies need not be taken in the same month by the
recipient in GSTR 3B. However the same would appear GSTR 2A as
uploaded by the supplier in the GSTR 1 in the same month.
c) Input Tax Credit claimed for taxes paid for inward supplies under
Reverse Charge Mechanism are shown as Credits GSTR 3B with the
regular credits. Such Credits obviously don’t reflect in GSTR 2A.
d) In many cases the supplier has shown the outward supply in B2C
instead of B2B by mistake in Form GSTR 1. This also leads a mismatch
in the GSTR 2A and GSTR 3B input tax credit.
e) Wrong details uploaded by the supplier:
In many cases the Suppliers have not filed their GSTR-1 correctly and
hence it would not reflect in GSTR-2A of recipient and lead to
difference with the credit declared in GSTR-3B
5) The intention of the law is to perform matching for GSTR-2 of tax
payer with GSTR 1 of the vendor and not GSTR 3B of tax payer with
auto-populated details in GSTR-2A.
Where is a requirement in law to match the credits disclosed in 3B
(which is temporary return need to be filed as the due date of GSTR
1 and GSTR2 got extended) with GSTR -2A?
What recovery actions can be taken for a matching which is not
provided in the law?
Where GSTR -2 has been extended indefinitely where is the requirement
of matching the Input tax credit with GSTR 3B. Though GSTR 2A is made
available for view to the registered tax person, what action practically
can be taken to rectify the details appearing in GSTR-2A as the GSTR 2 is
still not available for reconciliation.
In the recent council meeting it was decided that the taxes not paid on
the outward supplies will not be recovered from the tax payer but from
the vendor and the entire matching exercise will not be operational at
least for a year.
6) The notice GST ASMT -10 issued provides a consolidated details of
credit as per GSTR 3B and GSTR 2A. I believe this kind of view is
available to the department. However for the tax payer no such view
is made available in the common portal. If user friendly consolidated
reports showing total credit available as per GSTR 2A on a monthly
basis and the corresponding mismatch with the input claimed With all
the mentioned points above it seems that the implementation of the
GST is basically failing because of the wrong interpretation of the act
and rules by the Bureaucrats and for not training the officers
correctly by the department. These kind of notices will only increase
the litigations and will not help in ease of doing business by smooth
implementation of GST. The mindset of the department has to
undergo change in a revamped Indirect Tax Environment.
At this Juncture the Government should concentrate on stabilizing the
whole implementation of GST and should not waste their time in issuing
notices which will make the process further complicated and give rise to
more litigation. Increased number of litigations will lead to a situation
where the largest tax reforms in Indian history will become unpopular
without serving its purpose and reforms will not reach the common man.
 Steps for preparation and Filing of GSTR3/3B
Step 1 – Login to GST Portal.
Step 2 – Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’.

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

Step 2 – Once you log in go to Services > Payments > Create


Challan
Step 3 – Enter the amounts and select the method of payment i.e. e-
payment, over the counter or NEFT/RTGS. Click on Generate Challan
once all the details have been filled in.
There are 3 methods of payment here:
Internet banking and debit/credit cards of authorized banks
Over the counter payment through authorized banks
Payment through NEFT/RTGS from any bank.
However, there is a limit of Rs. 10,000/- per challan, for over the
counter payment through authorized banks.
Step 4 – A summary page will appear containing all the details of the
challan. Select the ‘Mode of Payment’. You can either choose ‘Over The
Counter’ to make payment by going to the bank in person or choose ‘E-
Payment’, ‘NEFT/ RTGS to make online GST Payment. Click on ‘MAKE
PAYMENT’.
Step 5 – Make an online payment of GST through Net-Banking or
take a printout of the challan and make payment in Bank.

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

It is applicable as per CGST section 9(3) and 9(4)


1 . Section 9(4) – Purchases from unregistered
dealer where coverd here local purchase upto
5000/- per are exempt.
2 . Section 9(3) – Certain goods and services
notified by Government were covered like goods
transport agency and freight etc.

Apart from this as per current protocols in


prescribed in GST council meeting section 9(4)
has been stopped and section 9(3) is consisting
of tax liability on recipient of services.
GST RATE APPLICABLE ON RCM AND CONDITIONS FOR CLAIMING
ITC

There are different tax ratio classification defined by


Government are as mentioned below : -

1 . GST 5% - This tax rate is charged on GTA ( Goods


Transport Agency) where receiver has to pay tax at
5% on freight with ITC.

2 . GST 12% - This tax rate is charged on GTA ( Goods


Transport Agency) where Transporter is paying GST
with intention to avail ITC has to pay tax at 12% on
freight with ITC

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