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1: What does 4A means uNDER gstr-1 ?
The Taxable outward supplies made to registered persons (including UIN holders) excluding the contents of table 6 where the invoice details of all taxable Business to Business (B to B) supplies made for the month, excluding sales involving reverse charge and sales made through an E-Commerce Portal are recorded.
2: What does 4B means?
The Taxable outward supplies made to registered persons (including UIN Holders) other than supplies covered by Table 6 where all the Business to Business (B to B) supplies that attract reverse charge are recorded.
3: What does 6B means? uNDER gstr-1 ?
The Zero - rated and deemed exports supplies made to the persons located within a Special Economic Zone (SEZ Unit or SEZ Developers) are recorded.
4: What does 6C means uNDER gstr-1?
The deemed exports transactions are recorded where the goods supplied do not leave India, and the payment for such supplies
5: What type of invoices are to be furnished in the "5A, 5B - B2C (Large) Invoices" Tile under GSTR 1?
The "5A, 5B -B2C (Large) Invoices" Tile under GSTR 1 exhibits the details of the taxable outward inter-state supplies to an unregistered consumer where the invoice value is more than 2.5 lakh.
6: What is GSTR 1?
The GSTR 1 is a Monthly or Quarterly Statement of Outward Supplies which is to be furnished by all the Normal and Casual Registered Taxpayers which contains all the sales and supply of Goods and/or Services made by the registered tax payer during the month.
Note: 1. Businesses with the sales upto Rs. 1.5 Crore will file Quarterly Returns.
2. Businesses with sales being more than Rs. 1.5 Crore will be filing the Monthly Returns.
7: Who are exempt from the filing of GSTR 1?
Certain taxpayers are exempt from the filing of Form GSTR 1:
1. The taxpayers who are registered under the Composition Scheme. ( To be filed in GSTR 4).
2. Non- Resident Foreign Taxpayers (To be filed in the GSTR 5).
3. Online information database and access retrieval service provider ( To be filed in GSTR 5A).
4. Input Service Distributors (ISD) (To be filed in the GSTR 6).
5. Tax Deducted at Source (TDS) deductors (To be filed in the GSTR 7).
6. E-Commerce Operators deducting TCS (To be filed in the GSTR 8).
8: What is the due date to file the GSTR 1?
As per the Act the due date for filing the Form GSTR 1 will be the 10th of the month succeeding the tax period. For Instance : If you are filing the GSTR 1 for the month of August 2017, then the same is to be filed before the 10th of September. 2017.
9: Can I file Nil Return under GSTR 1?
The taxpayers can file the Nil GSTR 1 of August by generating summary and then submitting the respective without entering any data and signing with applicable signature.
10: What is 4A under GSTR 1?
The Taxable outward supplies made to registered persons (including UIN holders) excluding the contents of table 6 where the invoice details of all taxable Business to Business (B to B) supplies made for the month, excluding sales involving reverse charge and sales made through an E-Commerce Portal are recorded.
11: What is 4B under GSTR 1?
The Taxable outward supplies made to registered persons (including UIN Holders) other than supplies covered by Table 6 where all the Business to Business (B to B) supplies that attract reverse charge are recorded.
12: What is 4C under GSTR 1?
The taxable outward supplies made to registered persons (including UIN holders) excluding the contents of table 6 where supplies made by the E-Commerce operator attracting TCS (Operator Wise, Rate Wise) are recorded.
13: What is 6B under GSTR 1?
The Zero - rated and deemed exports supplies made to the persons located within a Special Economic Zone (SEZ Unit or SEZ Developers) are recorded.
14: What is 6C under GSTR 1?
The deemed exports transactions are recorded where the goods supplied do not leave India, and the payment for such supplies
15: What type of invoices are to be furnished in the "5A, 5B - B2C (Large) Invoices" Tile under GSTR 1?
The "5A, 5B -B2C (Large) Invoices" Tile under GSTR 1 exhibits the details of the taxable outward inter-state supplies to an unregistered consumer where the invoice value is more than 2.5 lakh.
16: What is 5A under GSTR 1?
The Taxable outward Inter-State supplies where the invoice details of Business to Consumer (B to C) and Business to Business (Made to the Un-Registered Businesses) other than supplies made through E-Commerce Operator are recorded.
17: What is 5B under GSTR 1?
The taxable outward Inter-State supplies where the Invoice Details of Business to Consumer (B to C) made through E-Commerce Operator attracting TCS (Operator Wise, Rate Wise) are recorded.
18: What type of invoices are to be furnished in the " 9B - Credit /Debit Notes (Registered)" Tile under GSTR 1?
The "9B - Credit /Debit Notes (Registered)" Tile under GSTR 1 exhibits the details of Credit and Debit Notes issued to registered recipients.
19: What is 9B under GSTR 1?
The amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 ,6 where the original debit notes, credit notes, and refund vouchers created during the current tax period are recorded.
20: What type of invoices are to be furnished in the "9B - Credit/Debit Notes (Unregistered)" Tile under the GSTR 1?
The "9B - Credit /Debit Notes (UnRegistered)" Tile under GSTR 1 exhibits the details of Credit and Debit Notes issued to unregistered recipients.
21: What is 6A under GSTR 1?
The Invoice details, shipping bills or the details of any taxes involved for all the exports made during the period are furnished.
22: What type of invoices are to be furnished in the "6A - Exports Invoices" Tile under the GSTR 1?
The "6A - Exports Invoices" Tiles under GSTR 1 exhibits the Invoice Details of the supplies exported.
23: What type of invoices are to be furnished in the "9A - Amended B2B Invoices" Tile under the GSTR 1?
The "9A - Amended B2B Invoices" Tile under GSTR 1 exhibits the details of the amendments done to the details of outward to a registered person of earlier tax periods.
24: What is 9A under GSTR 1?
The amendments to taxable outward supply details furnished in returns for earlier tax periods in the Table 4, 5 and 6 [including Debit Notes, Credit Notes, Refund Vouchers issued during current tax period and amendments thereof] where the Invoices/Shipping Bill details furnished earlier were incorrect are recorded.
25: What type of invoices are to be furnished in the "9A - Amended B2C (Large) Invoices" Tile under the GSTR 1?
The "9A - Amended B2C (Large) Invoices" under GSTR 1 exhibits the details of the amendments done to taxable outward supplies to an unregistered person of earlier tax periods.
26: What type of invoices are to be furnished in the "9A- Amended Exports Invoices" Tile under the GSTR 1?
The "9A - Amended Export Invoices" Tile under the GSTR 1 exhibits the details of the amendments done to the supplies exported.
27: What type of invoices are to be furnished in the "9C - Amended Credit/ Debit Notes (Registered)" Tile under the GSTR 1?
The "9C -Amended Credit/Debit Notes (Registered)" Tile under GSTR 1 exhibits the details of the amendments made to the details of credit or debit notes issued to the registered recipients of earlier tax periods.
28: What type of invoices are to be furnished in the " 9C - Amended Credit/ Debit Notes (Unregistered)" Tile under the GSTR 1?
The "9C -Amended Credit/Debit Notes (Unregistered)" Tile under GSTR 1 exhibits the details of the amendments made to the details of credit or debit notes issued to the unregistered recipients of earlier tax periods.
29: What type of invoices are to be furnished in the Other Details " 7 - B2C (Others)" Tile under GSTR 1?
The "7 - B2C (Others) " Tile under GSTR 1 exhibits the consolidated details of the taxable outward supplies to a customer where invoice value is less than Rs. 2.5 Lakh and all Intra - State supplies to the unregistered customers.
30: What type of invoices are to be furnished in the Other Details "8A, 8B, 8C, 8D -Nil Rated Supplies" Tile under the GSTR 1?
The "8A, 8B, 8C, 8D - Nil Rated Supplies" Tile under GSTR 1 exhibits the details of the Nil rated (0% charged GST but the person is eligible to claim the ITC on tax paid for inputs) , Exempted (those supplies which do not attract GST and does not allow you to claim ITC on the tax paid for inputs) and Non - GST Outward Supplies (Those supplies which are outside the purview of GST and may attract other taxes).
31: What is 8A under GSTR 1?
The Nil Rated, Exempt and Non-GST Outward Inter - State Supplies made to the Business to Business (B to B) registered persons are recorded.
32: What is 8B under GSTR 1?
The Nil Rated, Exempt and Non-GST Outward Intra - State (within the same state) Supplies made to the Business to Business (B to B) registered persons are recorded.
33: What is 8C under GSTR 1?
The Nil Rated, Exempt and Non-GST Outward Inter - State Supplies made to the Business to Consumers (B to C) unregistered persons are recorded.
34: What is 8D under GSTR 1?
The Nil Rated, Exempt and Non-GST Outward Intra- State (within the same state) Supplies made to the Business to Consumers (B to C) unregistered persons are recorded.
35: What type of invoices are to be furnished in the Other Details " 11A(1), 11A(2) - Tax Liability (Advances Received)" Tile under the GSTR 1?
The "11A(1), 11A(2) - Tax Liability (Advances Received)" Tile under GSTR 1 exhibits the details of transactions attracting tax liability arising on account of Time of Supply (Like Receipt of Advances).
36: What is 11A under GSTR 1?
The consolidated Statement of Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability)
37: What is 11A (1) under GSTR 1?
Information for the current tax period where the advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability) with respect to Intra-State supplies (Rate Wise) are recorded.
38: What is 11A (2) under GSTR 1?
Information for the current tax period where the advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability) with respect to Inter-State supplies (Rate Wise) are recorded.
39: What type of invoices are to be furnished in the Other Details " 11B(1), 11B(2) - Adjustment of Advances" Tile under the GSTR 1?
The "11B(1), 11B(2) - Adjustment of Advances" Tile under GSTR 1 exhibits the details of the advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period.
40: What is 11B (1) under GSTR 1?
The Consolidated Statement of Advance amount received in the earlier tax period and adjusted against the supplies being shown in this tax period in the Table Nos. 4,5,6 and 7 with respect to Intra - State Supplies (Rate Wise) are recorded.
41: What is 11B (2) under GSTR 1?
The Consolidated Statement of Advance amount received in the earlier tax period and adjusted against the supplies being shown in this tax period in the Table Nos. 4,5,6 and 7 with respect to Inter - State Supplies (Rate Wise) are recorded.
42: What type of invoices are to be furnished in the Other Details "12- HSN- Wise Summary of Outward Supplies" Tile under the GSTR 1?
The "12 - HSN Wise Summary of Outward Supplies" Tile under GSTR 1 exhibits the summarised details of all HSN outward supplies (Rate Wise) along with the quantitative details.
43: What type of invoices are to be furnished in the Other Details " 13- Documents Issued" Tile under the GSTR 1?
The "13 - Documents Issued" under the GSTR 1 exhibits the details of the documents issued such as Invoices for outward supplies, invoices for inward supplies from an unregistered persons, Revised Invoices, Debit Notes, Credit Notes, Receipt Vouchers, Payment Vouchers, Refund Vouchers , Delivery Challans during the tax period are recorded.
44: What type of invoices are to be furnished in the Other Details " 11A - Amended Tax Liability (Advance Received" Tile under the GSTR 1?
The "11A - Amended Tax Liability (Advance Received) exhibits the Consolidated Statement for amendments of information furnished in the earlier tax period.
45: What type of invoices are to be furnished in the Other Details " 11B - Amendment of Adjustment of Advances" Tile under the GSTR 1?
The "11B - Amendment of Adjusment of Advances" Tile under the GSTR 1 exhibits the details of the information furnished in the earlier tax period.
46: What type of invoices are to be furnished in the Other Details " 10 - Amended B2C (Others) Tile under the GSTR 1?
The " 10 - Amended B2C (Others) Tile under the GSTR 1 exhibits the details of the amendments made to the taxable outward supplies to the unregistered persons furnished on returns for the earlier tax periods.
47: What is 7A (1) under GSTR 1?
The 7A(1) captures the gross Intra-State supplies, Rate-Wise , including the supplies made through E-Commerce Operator attracting collection of tax at source.
48: What is 7A (2) under GSTR 1?
The 7A(2) captures supplies made through E-Commerce Operator attracting collection of tax at source out of Gross Supplies reported in Table 7A (1).
49: What is 7B (1) under GSTR 1?
The 7B(1) captures the gross Inter-State supplies including supplies made through E-Commerce Operator attracting collection of tax at source.
50: What is 7B (2) under GSTR 1?
The 7B(2) captures the supplies made through E-Commerce Operator attracting collection of tax at source out of Gross Supplies reported in Table 7B (1).
51: What is GSTR 1A?
The GSTR 1A is an addendum to the Form GSTR 1 ( where the Statement of the Outward Supplies of the supplier are recorded). The Form GSTR 1A is generated on the basis of the details which are Added/ Modified/ Rejected by the Counterparty taxpayer in their respective form GSTR 2,4,6. The details of such forms are then Auto-Populated to the Supplier Taxpayer on the submission of their Form GSTR 2,4,6. Basically, GSTR 1A is a report which will enable the taxpayer to refresh the subtle elements of offers and Outward Supplies on a formerly documented GSTR 1.
52: When is GSTR 1A generated?
The GSTR 1A is generated after the due date of filing of Form GSTR 2 (for a tax period) and only if the supplier has filed his Form GSTR 1 before the receiver files his Form GSTR 2,4,6.
53: When do I need to file GSTR 1A?
The GSTR 1A can be filed only from 16th till 17th of the month succeeding the tax period or between any other notified dates after filing dates of GSTR 2.
54: When can I take actions in the GSTR 1A?
The supplier can take actions (including filing) in GSTR-1A only from 16th till 17th of the month succeeding the tax period or between any other notified dates.
55: What are the conditions in which GSTR - 1A is generated?
The GSTR 1A is generated when the recipient in the Form GSTR 2,4,6 takes any of the following actions:
a: The recipient rejects the details added by the supplier and submits the return
b: The recipient modifies the details added by the supplier and submits the return.
c: Adds any new details missed by the supplier and submits the return.
All the above details get auto-populated to the supplier in the Form GSTR- 1A only if the following conditions are met:
a: Recipient submits Form GSTR- 2/4/6 on or before 17th of the month succeeding the tax period. On extension of due dates, GSTR-1A will be available after the expiry of GSTR-2 due date. And things will continue to flow in GSTR-1A up to expiry of GSTR-1A and due date of fling of GSTR-1A, whichever is earlier.
b: The supplier has not yet generated GSTR-3 for the tax period.
c: The supplier has not yet submitted GSTR-1A of the tax period.
56: What are the actions permitted in the GSTR 1A Form?
The supplier taxpayer can take one of the three actions on the auto-drafted details in his GSTR-1A
a: Accept: Accept the changes or additions made by the recipients
b: Reject: Reject the changes or additions made by the recipients
c: Pending: Keep pending the auto-populated changes or additions made by the recipients. In such cases the details in GSTR-1A would get rolled over to Form GSTR-1 of the next period.
If the supplier does not take any action or does not file his GSTR-1A, then aa pending/ no actions transactions would get rolled over to the next period GSTR-1.
Note: The auto-populated details in GSTR-1A cannot be modified by the suppliers.
57: What will happen if GSTR-1A has been submitted and not filed till 17th of the subsequent month of the tax period?
If GSTR-1A has been submitted, then all the details which have been kept pending by taxpayer will roll over to GSTR-1 of next tax period. The submitted details would append the GSTR-1 of that period and the tax liability in GSTR-3 would take into consideration the details in GSTR-1A.
Post 17th of succeeding month of tax period or any other notified date, if GSTR-3 has not been filed, taxpayer will be able to see the GSTR-1A, however, he won’t be allowed to take any actions on the same.
58: What is GSTR 2?
The GSTR 2 contains the details of the the Inward Supplies (Purchase Transactions) which is to be furnished by the registered taxpayers on a monthly basis. The purchase transactions which attract reverse charge will also be included. The registered taxpayers can also avail the Input Tax Credit( ITC) for the eligible supplies.
59: Who are exempt from the filing of GSTR 2?
Certain taxpayers are exempt from the filing of Form GSTR 2:
1. Input Service Distributors.
2. Taxpayers under Composition Scheme.
3. Non- Resident Taxable Persons.
4. Taxpayers paying tax under Section 51(TDS) or 52 (TCS).
60: What is the due date to file the GSTR 2?
As per the Act the due date for filing the Form GSTR 2 will be the 15th of the month succeeding the tax period. For Instance : If you are filing the GSTR 2 for the month of August 2017, then the same is to be filed before the 15th of September. 2017.
61: What shall be the late fees if we file the GSTR 2 after the due date?
The taxpayers who are unable to file the Form GSTR 2 on or before the Due Date, then they shall be charged with the late fees for filing the same after the due date. The late fee shall be Auto Calculated and Populated for filing the Form GSTR 2 after the due date. The late fees payable will be Rs. 100/- for every day during which if such a failure continues will subject to maximum of Rs. 5000/-.
62: Can I file Nil Return under GSTR 2?
The taxpayers in case there are no inward supplies details to be furnished for the month simply take action on auto-populated details if any and submit GSTR-2.
63: What type of invoices are to be furnished in the "3,4A - Inward supplies received from Registered person including reverse charge supplies" Tile under GSTR 2?
The "3,4A - Inward supplies received from Registered person including reverse charge supplies" Tile under GSTR 2 exhibits the details of the inward supplies form the registered person including the supplies attracting reverse charge received fom registered persons.
64: What is Form 3 under GSTR 2 ?
The inward supplies from registered taxable person other than the supplies attracting reverse charge are recorded.
65: What type of Invoics are to be furnished in the "5 - Import of Inputs/Capital Goods and Supplies received from SEZ" Tile under GSTR 2?
The "5 - Import of Inputs/Capital Goods and Supplies received from SEZ" Tile under GSTR 2 exhibits the details of Inputs/Capital goods received from overseas or from SEZ units on a bill of entry and eligible credits.
66: What Is 5A under GSTR 2?
The Import Details of Inputs/Capital goods received from Overseas or from SEZ pertainng to bills of entry, including the 6 - Digit port codes and 7 - Digit Bill Numbers are recorded
67: What Is 5B under GSTR 2?
The supplies received from the SEZ (Special Economic Zone) are recorded under GSTR 2.
68: What type of Invoices are to be furnished in the "4C - Import of Service" Tile under GSTR 2?
The 4C - Import of Service" Tile under GSTR 2 exhibits the details of the Import of Service and the Eligible Inputs.
69: What type of Invoices/details are to be furnished in the "6C - Debit/ Credit Notes for supplies from the registered person" Tile under GSTR 2?
The "6C - Debit/ Credit Notes for supplies from the registered person" Tile under the GSTR 2 exhibits the amendments made to the details of the Debit Notes and Credit Notes that have been provided in the earlier tax periods.
70: What type of Invoices are to be furnished in the "4B - Inward supplies from an Unregistered Supplier" Tile under GSTR 2?
The "4B - Inward supplies from an Unregistered Supplier" Tile under GSTR 2 exhibits the details of the inward supplies from an unregistered supplier on which reverse charge is to be paid.
71: What type of Invoices/ Details are to be furnished in the "6C - Debit Note/ Credit Notes for Unregistered Supplier" Tile under GSTR 2?
The " 6C - Debit Note/ Credit Notes for Unregistered Supplier" Tile under GSTR 2 exhibits the details of Debit Notes or Credit Notes or Refund Voucher for unregistered Supplier or Import of Services.
72: What Is 6C under GSTR 2?
The Amendments made to the Details of Original Debit Notes and Credit Notes issued during the month are recorded.
73: What type of Invoices/ Details are to be furnished in the Other Details " 7 - Supplies from composition taxable person and other Exempt/ Nil Rated/ Non GST Supplies" Tile under the GSTR 2?
The "7- Supplies from composition taxable person and other Exempt/ Nil Rated/ Non GST Supplies" Tile under GSTR 2 exhibits the supplies received from the composition taxable person and other Exempt/ Nil rated/ Non GST Supplies
74: What type of Invoices/ Details are to be furnished in the Other Details " 10A - Advance amount paid for reverse charge supplies" Tile under GSTR 2?
The "10A - Advance amount paid for reverse charge supplies" Tile under GSTR 2 exhibits the details of advance amount paid and the tax liability for reverse charge supplies that were received in the current tax period.
75: What Is 10A under GSTR 2?
The consolidated Statement of Advances paid/ Advance adjusted on account of receipt of supply where the Advance amount paid for reverse charge supplies that were received in the current tax period were recorded.
76: What type of Invoices/ Details are to be furnished in the Other Details " 10B - Adjustment of Advance Amount paid earlier for reverse charge supplies" Tile under GSTR 2?
The "10B -Adjustment of Advance Amount paid earlier for reverse charge supplies" Tile under GSTR 2 exhibits the details of adjustment of advance amount paid earlier for reverse charge supplies when the goods or services are received and invoice is issued by the recipient and declared in the Table 4B.
77: What is GSTR 2A?
GSTR-2A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer. It is auto-populated from the GSTR-1/5, GSTR 6 (ISD), GST 7(TDS), and GSTR 8 (TCS) file by the supplier taxpayer from whom goods and/or services have been procured or received by the receiver taxpayer in a given tax period. The auto-populated details in of a particular supplier/counter party will get frozen when he submits or files his return. GSTR-2A of a tax period will remain available for view till a taxpayer submits/files his GSTR-2.
78: When can I view GSTR 2A of a tax period?
Case 1: When the counterparty has not submitted/filed GSTR-1: Any/all invoices uploaded by Supplier Taxpayers in their GSTR-1 will be visible in the GSTR-2A and the same can also be viewed in the GSTR-2 of the recipient.
Case 2: When the counterparty has submitted/filed their return: When the counterparty has submitted/filed their return, the invoices available in the GSTR-2A will continue to be available for viewing. Additionally, Receiver Taxpayers will be able to take action on the invoices. The ACCEPT/REJECT buttons against invoices will be enabled for action. The information available in GSTR-2A will also be available in GSTR-2.
79: Do I have to File GSTR 2A?
There is no requirement to file GSTR 2A. It is a read-only document provided to you so that you have a record of all the invoices received from various supplier taxpayers in a given tax period.
80: Can I make changes to or add an invoice in my GSTR-2A in case there are any errors or omission in the details uploaded by my supplier taxpayers?
Changes cannot be done to the GSTR 2A, as it is a read-only document. The information displayed in GSTR-2A is also available in GSTR-2 and any/all actions must be taken in the GSTR-2 by the receiver.
81: What is GSTR 3?
The GSTR 3 return is to be filed on a monthly basis (excluding the Compounding and the ISD Taxpayers). Basically GSTR 3 is an amalgamated form of GSTR 1 and GSTR 2. The form GSTR 3 captures the information of Outward and Inward Supplies information at aggregate level which will be Auto-Populated through GSTR 1, GSTR 1A and GSTR 2. Taxpayer will also have the option of claiming the excess payment of tax as refund for which there will be a field in this return. The return would also have a field to enable the taxpayer to carry forward the excess ITC balance.
82: What does the "Details of Turnover" under GSTR 3 include?
"The " Details of Turnover" under GSTR 3 include all types of supplies which are as follows:
a: Taxable (Other than Zero Rated).
b: Zero Rated Supply on the Payment of Tax.
c: Zero Rated Supply without the Payment of Tax.
d: Deemed Exports.
e: Exempted.
f: Nil Rated.
g: Non - GST Supply.
83: What is the total monthly tax liability under GSTR 3?
On declaration of the entire inward and outward supplies, GSTN portal makes auto-calculation of the monthly tax liability for both dealing in goods and provision of services. Furthermore, a separate value for SGST, GIST and CGST is shown.
84: What is the due date to file the GSTR
Every registered taxpayer is required to file monthly return on or before 20th of next month.
85: What is GSTR 3B?
The Form GSTR 3B is basically the simplified summary return where a self- declaration containing the detailed summary of the GST liabilities for the relevant tax period and the discharge of such liabilities in a timely manner has to be furnished by the taxpayers.
86: How to reset the GSTR 3B ?
The taxpayer needs to click on the "Reset GSTR3B" Option in order to reset the GSTR -3B after the filing is initiated. The taxpayer can reset the GSTR 3B only before offsetting the liabilities.
87: How to amend GSTR 3B Form?
GSTR 3B cannot be revised once filed. Adjustments, if any, has to be done subsequently when the taxpayer will file the GSTR 1, 2 AND 3 for the same tax period.
88: Who are exempt from the filing of GSTR 3B?
Certain taxpayers are exempt from the filing of Form GSTR 3B:
1. Input Service Distributors.
2. Composition Dealers.
3. 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)
4. Non - Resident Taxable person.
89: What type of Invoices/ Details are to be furnished in the "3.1 Tax on outward and reverse charge inward supplies" Tile under GSTR 3B ?
The "3.1 Tax on Outward and Reverse Charge Inward Supplies" Tile under GSTR 3B exhibits the summary details of outward supplies and inward supplies liable to reverse charge and tax liability thereon.
90: What type of Invoices/ Details are to be furnished in the "3.2 Inter-State Supplies" Tile under GSTR 3B ?
The " 3.2 Inter-State Supplies" Tile under GSTR 3B exhibits the details of Inter-State supplies made to the unregistered persons ( including the Unregistered Businesses ) , Composition Taxable persons and UIN Holders and tax thereon.
91: What type Invoices/ Details are to be furnished in the "5. Exempt, Nil and Non GST Inward Supplies" Tile under GSTR 3B ?
The " 5. Exempt, Nil nd Non GST Inward Supplies" Tile under GSTR 3B exhibits the taxation details for the Inter and Intra State puchases made which includes the supplies which have been purchased from a supplier regsitered under Composition Scheme where the purchase of Goods or Services are either Exempt, Nil Rated or Non- GST Supplies.
92: What type of Invoices/ Details are to be furnished in the " 5.1 Interest and Late Fee" Tile under GSTR 3B ?
The " 5.1 Interest and Late Fee" Tile under GSTR 3B exhibits the details of the tax liabilities which may have been arised due to the non complaince of the certain GST regulations. In this regard you are required to declare the aggregate amount of interest or late fees applicable calculated on taxable supplies that may or may not attract reverse charge under different t heads.
93: What is GSTR 4?
The GSTR 4 Form is a Quarterly Return form for the taxpayers who have opted under the Composition Scheme. The taxpayers registered under composition scheme will be required to show the Total Value of Supplies made in a specific period and the ta paid thereon. The taxpayer will be required to insert invoice- level purchase details for the purchases from normal taxpayers, which will be automatically updated GSTR 4A Form from supply invoice uploaded by the opposite party in GSTR 1.
94: Who are exempt from the filing of GSTR 4?
All the taxpayers who are registered under the Composition Scheme are required to file the GSTR 4. Certain taxpayers are exempt from the filing of Form GSTR 4:
1. Non- Resident Foreign Taxpayers (To be filed in the GSTR 5).
2. Online information database and access retrieval service provider ( To be filed in GSTR 5A).
3. Input Service Distributors (ISD) (To be filed in the GSTR 6).
4. Tax Deducted at Source (TDS) deductors (To be filed in the GSTR 7).
5. E-Commerce Operators deducting TCS (To be filed in the GSTR 8).
95: What is the due date to file the GSTR 4?
GSTR 4 Returns will be filed on the quarterly basis by the taxpayers resgistered under the composition scheme. The last date for filing the GSTR- 4 Returns is 18th of the month following the quarter.
96: Who are exempt from the filing of GSTR 4?
All the taxpayers who are registered under the Composition Scheme are required to file the GSTR 4. Certain taxpayers are exempt from the filing of Form GSTR 4:
1. Non- Resident Foreign Taxpayers (To be filed in the GSTR 5).
2. Online information database and access retrieval service provider ( To be filed in GSTR 5A).
3. Input Service Distributors (ISD) (To be filed in the GSTR 6).
4. Tax Deducted at Source (TDS) deductors (To be filed in the GSTR 7).
5. E-Commerce Operators deducting TCS (To be filed in the GSTR 8).
97: What will be the Aggregate Turnover under GSTR 4?
In the Aggregate Turnover under GSTR 4, the taxpayer has to furnish the details of the previous year's Aggregate Turnover, and the aggregate turnover for the period April - June 2017. The fields will be Auto-Populated for the returns of October to December period.
98: What details are to be furnished in the " Inward Supplies including supplies on which tax is to be paid on reverse charge" under GSTR 4?
The "Inward Supplies including supplies on which tax is to be paid on reverse charge" exhibits the details of all the purchases or the Inward Supplies made by the Businesses are required to be mentioned here, including:
a: Inward Supplies from the Unregistered Persons.
b: Inward Supplies from the Registered Persons (Attracting Reverse Charge)
c: Inward Supplies from the Registered Supplier (Other than Reverse Charge)
d: Import of Services (Subject to Reverse Charge)
99: What type of Details/Invoices are to be furnished in the "Amendments to details of inward supplies furnished in return for earlier tax periods in Table 4 (including Debit Note/Credit Notes and their subsequent amendments) under the GSTR 4?
The " Amendments to details of inward supplies furnished in return for earlier tax periods in Table 4 (including Debit Note/Credit Notes and their subsequent amendments) under the GSTR 4 " , under GSTR 4 exhibits the change in the details of Inward Supplies for the earlier tax period. The details of the invoice which required corrections such as Invoice amount, amount of tax, etc also, a Debit Note or a Credit Noteissued by the taxpayer has to be entered here. This will also include the amendment information mentioned in the earlier tax periods and also original amended of Debit or Credit Note received, Rate - Wise.
100: What type of Details/ Invoices are to be furnished in the " Tax on outward supplies made (net of advance and goods returned" under the GSTR 4?
The " Tax on outward supplies made (net of advance and goods returned" under the GSTR 4" records the details of all sales made by the composition dealer. The total value of all the Bills of Supply raised during the Quarter has to be entered in the Turnover Field. The details of the Outward Supplies which includes the Advances and Net of Goods returned during the current tax period.
101: What type of Details/ Invoices are to be furnished in the "Amendments in Outwards Supply details furnished in returns for earlier tax periods in Table No.6" under the GSTR 4?
The "Amendments in Outwards Supply details furnished in returns for earlier tax periods in Table No.6" under the GSTR 4 records the changes to be made to the details of the sales provided in the Previous Returns. One will be able to rectify the Incorrect Details provided in the Table 6 in the previous Returns.
102: What type of Invoices/ Details are to be furnished in the "TDS Credit received" under GSTR 4?
The "TDS Credit received" under GSTR 4 records any TDS deducted by the supplier while making payment to the composition dealer. The GSTIN of the deductor, Gross Invoice Value and the TDS amount should be mentioned.
103: What type of Invoices/ Details are to be furnished in the "Tax payable and paid" under GSTR 4?
The " Tax payable and paid" under GSTR 4 records the Total Tax Liabilty and the tax paid. There is a requirement of IGST, CGST, SGST/UTGST and Cess to be separately mentioned here.
104: What type of Invoices/Details are to be furnished in the "Interest, Late Fee payable and paid" under GSTR 4?
The " Interest, Late Fee payable and paid" under GSTR 4 records the Interest and the Late Fees payable for the late filing or the Late Payment of GST , including the details of the payment actually made.
105: What type of Invoices/ Details are to be furnished in the "Refund claimed from Electronic Cash ledger" under GSTR 4?
The " Interest, Late Fee payable and paid" under GSTR 4 records the details refund of excess taxes paid which can be claimed. The refund has to be further segregated into tax, interest, penalty, fees and others. If the tax liabilty of the composition dealer is below the TDS deducted, the refund for the balancing amount can be claimed. The amount available for the refund will be Auto-filled.
106: What is GSTR 5?
The GSTR 5 is a periodic return form which must be filed by the persons registered as Non-Resident Taxable Persons under GST. The Non-Resident Taxable persons are the persons who ocassionally undertakes the transactions involving the supply of Goods or Services or both, whether as principal or agent or n any other capacity, but who has no fixed place of business or residence in India.
107: What is the due date to file the GSTR 5?
Non- Resident Taxpayers need to file GSTR-5 return for the period for which they have obtained registration within a period of seven days after the date of expiry of registration. In case, registration period is for more than one month, monthly return (s) would be filed by 20th of the month succeeding the tax period and thereafter return for remaining period would be filed within a period of seven days.
108: What are the Pre-Conditions to File GSTR 5?
The Pre-Conditions for filing of the GSTR 5 are as follows:
a: The taxpayer should be registered as Non - Resident Taxable person and should have a valid GSTIN
b: The taxpayer should have valid User ID and Password
c: The 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 thorugh EVC.
109: What type of Invoices/ Details are to be furnished in the " Inputs/Capital goods received from Overseas (Import of Goods)" under GSTR 5?
The "Inputs/Capital goods received from Overseas (Import of Goods)" under GSTR 5 records the details of the inputs and capital goods imported into India. The details of bill of entry along with the rate of tax ,IGST , Cess paid and amount of ITC available must be provided. A Non-Resident Taxable person will only have Inward Supplies.
110: What type of Invoices/Details are to be furnished in the "Amendment in the details furnished in any earlier return" under GSTR 5?
The "Amendment in the details furnished in any earlier return" under GSTR 5 allows the person to amend/change any of the details of Imports furnished in Earlier returns. The changes can be made amojng the following:
a: Bill Of Entry
b: Taxable Value
c: Amount of IGST & Cess
d: Amount of ITC available
e: Differential Amount of ITC (Excess of this will be reversed and Vice - Versa)
111: What type of Invoices/Details are to be furnished in the "Taxable outward supplies made to registered persons (including UIN holders)" under the GSTR 5?
The "Taxable outward supplies made to registered persons (including UIN holders)" records the Invoice Wise Details of the Business to Business sales in India, including the sales made to the UIN Holders. The details of the IGST or CGST & SGST along with the state, must be given.
112: What type of Invoices/ Details are to be furnsihed in the " Taxable outward inter-State supplies to unregistered persons where invoice value is more than INR 2.5 lakh" under the GSTR 5?
The "Taxable outward inter-State supplies to unregistered persons where invoice value is more than INR 2.5 lakh" under GSTR 5 records the details of all large B2C inter-State sales made to unregistered persons, where the invoice value is greater than INR 2.5 lakhs.
113: What type of Details/ Invoices are to be furnsihed in the "Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned in Table 6" under the GSTR 5?
The "Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned in Table 6" under GSTR 5 contain details of sales to unregistered dealers (both intra-state and inter-State), where the invoice value is less than INR 2.5 lakhs. Intra-state sales can be mentioned in a consolidated summary, whereas inter-state sales must be mentioned state-wise.
114: What type of Details/ Invoices are to be furnished in "Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 (including debit note/credit notes and amendments thereof)" under GSTR 5
The "Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 (including debit note/credit notes and amendments thereof)" under GSTR 5 records the changes/ amendments made to the details furnished in the previous months. The original Debit Notes and Credit Notes issued during the month will be furnsihed. Also, the amendments done to the Invoices, Debit Notes and Credit Notes, will also appear.
115: What type of Details/ Invoices are to be furnished in the "Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7" under GSTR 5?
The "Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7" under GSTR 5 records changes in details of sales of previous months (originally disclosed in Table 7). Intra-state sales can be mentioned in a consolidated summary, whereas inter-state sales must be mentioned state-wise.
116: What type of Details/ Invoices are to be furnished in the "Total Tax Liability on account of outward supply" under the GSTR 5?
The "Total Tax Liability on account of outward supply" under the GSTR 5 records the details of the Tax liability for Outward Supplies for the current month.
117: What type of Details/ Invoices are to be furnished in the "Total Tax Liability on account of differential ITC being negative in Table 4" under GSTR 5?
The "Total Tax Liability on account of differential ITC being negative in Table 4" under GSTR 5 records the details of the additional tax to be paid due to the reversal of ITC (i.e. differential ITC being negative) on making the changes in any imports of the earlier months as per Table 4.
118: What type of Details/ Invoices are to be furnished in the "Tax Payable and Paid" under GSTR 5?
The "Tax Payable and Paid" under GSTR 5 records the details of the tax actually paid during the month. Moreover, the break up of the IGST , CGST , SGST & Cess will also be displayed. The taxpayer will be able to opt to pay through Cash or use ITC.
119: What type of Invoices/ Details are to be furnished in the "Interest, late fee and any other amount payable and paid" under GSTR 5?
The "Interest, late fee and any other amount payable and paid" under the GSTR 5 records the details of the interest and late fees due and which is actually paid on account of late filing of the return.
120: What type of Details/ Invoices are to be furnished in the " Refund claimed from electronic cash ledger" under the GSTR 5?
The Refund claimed from electronic cash ledger under GSTR 5 records the details of the refunds received into the Electronic Cash Ledger.
121: What type of Details/Invoices are to be furnished in the "Debit Entries in Electronic Cash/Credit ledger for Tax/Interest payment(to be populated after payment of tax and submission of return) " under GSTR 5?
The "Debit Entries in Electronic Cash/Credit ledger for Tax/Interest payment(to be populated after payment of tax and submission of return) " under GSTR 5 records the details of the Debit Entries in Cash Ledger for Tax/Interest payment and it is to be populated after payment of tax and submission of return.
122: What is GSTR 5A?
The GSTR 5A is to be furnished by the Online Information and Database Access or Retrieval (OIDAR) services provider to the Unregistered persons or the Customers, for the services provided from a place outside India to a person in India, other than a registered person. Under GSTR 5 the taxpayer is required to furnish details of Taxable Outward Supplies made to the supplies
123: Due date to file GSTR 5A?
The Monthly Return(s) needs be filed by 20th of the month succeeding the Tax period to which the return pertains or by the date as may be extended by Commissioner.
124: Who all are required to File the GSTR 5A?
Non-Resident Online Information and Database Access or Retrieval (OIDAR) services provider needs to file Return in Form GSTR-5A. Filing of return is mandatory. GSTR-5A needs to be filed even if there is no business activity (Nil Return) in the tax period.
125: What are the Pre-Conditions to File GSTR 5A?
The Pre-Conditions for filing of the GSTR 5 are as follows:
a: The Taxpayer should be a registered as OIDAR services and should have a valid GSTIN
b: The Taxpayer should have valid User ID and Password
c: The Taxpayer should have valid & Non-Expired/ Non-Revoked PAN based Digital Signature (DSC) for filing with DSC if Authorised Signatory is an Indian.
d: The Taxpayer can file return through EVC also. If Authorised Signatory is not an Indian , OTP will be conveyed through E-mail message.
126: Can I OIDAR Services Provider claim ITC in GSTR 5A?
A taxpayer registered as OIDAR Service provider under GSTR 5A cannot claim the Input Credit Tax(ITC).
127: What is GSTR 6?
The GSTR 6 is a monthly return to be filed by the taxpayers registered as Input Service Distributor's (ISD) for the distribution of the Credit (Input Credit Tax) amongst its units.
128: Who all are required to File the GSTR 6?
The taxpayers who are registered as the Input Service Distributor (ISD) are only required to file GSTR 6. The return is mandatory to be filed on a Monthly Basis. A nil return could also be filed in case of there is no Business Activity.
129: What are the Pre-Conditions to File GSTR 6?
The Pre-Conditions for filing of the GSTR 6 are as follows:
a: The Receiver Taxpayer should be Registered as an Input Service Distributors and should have an active GSTIN
b: The Receiver Taxpayer should have valid Login Credentials (i.e. User ID and Password)
c: The Receiver Taxpayer should have and Non-Expired/Unrevoked Digital Signature Certificate (DSC which is mandatory for companies, LLP's and FLLP's)
d: The Receiver Taxpayer should have a valid Aadhar Number with Mobile Number, in case they want to use the E-Sign Option.
e: The Receiver Taxpayer should have with him an active Mobile Number which is indicated in his registration details furnished to GST Portal at the time of enrolment/registration or amendments to registration details for signing through EVC.
f: The Receiver Taxpayer will be given an option to file Form GSTR 6 for cancelled GSTIN's for the period in which it was active.
g: The Due dates for filing of Form GSTR 1 and GSTR 5 of the same tax period should have lapsed.
130: What happens if the GSTR 6 is filed before the GSTR 1 and GSTR 5?
In case GSTR 1 and GSTR 5 are not submitted by the counterparties till 10th of the month succeeding the tax period, there will be no Auto-Population of Business to Business (B2B) details in GSTR 6A and GSTR-6 for that tax period. In such an event, the taxpayer registered as an Input Service Distributor (ISD) has to add missing invoices using the "ADD Missing Invoice" functionality. The taxpayer can use the Business to Business details uploaded by Supplier(if any), that were visible to the Input Service Distributor (ISD) on real time basis to prepare its GSTR 6. Moreover, the uploaded Business to Business (B2B) details will flow directly to the GSTR 1/GSTR 5 of the Suppliers.
131: When and where are the Auto-Populated Invoices reflected in the GSTR 6? , How to view the Auto-Populated Invoices in the GSTR 6?
The Auto-Populated Invoices can be viewed in GSTR 6A (Table 3 and 4) and GSTR 6 (Tables 3, 6A , 6B, and 6C) simultaneously once GSTR 1/GSTR 5 is successfully saved by the supplier taxpayer. The action can be taken on the Invoices if the GSTR 1 have been submitted by the Supplier Taxpayer.
132: Who are exempt from the filing of GSTR 6?
All the Input Service Distributors are required to file the return and certain taxpayers are exempt from the filing of Form GSTR 6:
a: Composition Dealers
b: The Taxpayers liable to collect TCS
c: The Taxpayers liable to deduct TDS
d: The Suppliers of OIDAR (Online Information and Database Access or Retrieval)
e: The Compounding Taxable Person.
f: Non-Resident Taxable Person.
133: Due date to file GSTR 6?
Every registered taxpayer is required to file monthly return on or before 13th of every month.
134: What type of Details/Invoices are to be furnished in the "Input Tax Credit Received for Distribution" under GSTR 6?
The "Input Tax Credit Received for Distribution" under GSTR 6 records the details of all the Input Credit along with relevant Invoices received by the Input Service Distributor (ISD) and and the same will be distributed further.
135: What type of Details/invoices are to be furnished in the "Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period" under GSTR 6?
The "Total ITC/Eligible ITC/Ineligible ITC to be distributed for the tax period" records the details of the Input Credit, including Eligible and Ineligible ITC, received on CGST,IGST,SGST and CESS, and the same shall be distributed further for that tax period.
136: What type of Details/Invoices are to be furnished in the "Distribution of Input Tax Credit Reported in Table 4" under GSTR 6?
The ""Distribution of Input Tax Credit Reported in Table 4" under GSTR 6 records the details of the distribution of Eligible and Ineligible ITC by the Input Service Distributor, including the details of the recipient of Input Credit. Based on the information provided under the same, the registered dealer will be able to claim the ITC.
137: What type of Details/Invoices are to be furnished in the "Amendments In Information Furnished in Earlier Returns in Table 3" under GSTR 6?
The "Amendments In Information Furnished in Earlier Returns in Table 3" under GSTR 6 records the amendments or changes which are required to be done in the Credit Invoices provided in the (Table No. 3) of the Previous Returns by the Input Service Distributor.
138: What type of Details/Invoices are to be furnished in the "Input tax credit mismatches and reclaims to be distributed in the tax period" under GSTR 6?
The "Input tax credit mismatches and reclaims to be distributed in the tax period" under GSTR 6 records the information of changes to be made to the Total Input Tax Credit on account of any Mismatch and on ITC reclaimed on rectification of Mismatch.
139: What type of Details/Invoices are to be furnished in the "Redistribution of ITC distributed to a wrong person (plus/minus)" under GSTR 6?
The "Redistribution of ITC distributed to a wrong person (plus/minus)" under GSTR 6 records the details of corrections of any wrong ITC Distributions made in the previous returns.
140: What type of Details/Invoices are to be furnished in the "Late Fee" under GSTR 6?
The "Late Fee" under GSTR 6 records the details of any late fee paid or to be paid by a dealer on any type of GST.
141: What type of Details/Invoices are to be furnished in the "Refund claims from electronic cash ledger" under GSTR 6?
The "Refund claims from electronic cash ledger" under GSTR 6 records the refunds to be clamied for any wrong Input Credit Tax (ITC) paid.
142: What is GSTR 6A?
The GSTR 6A is a system generated "Draft" Statement which states the Inward Supplies for a Receiver Taxpayer. It is a read only form, hence no action can be taken by the taxpayer. The GSTR 6A changes for a particular tax period based on the details uploaded by the counter party supplier till Input Service Distributor (ISD) taxpayer submits the GSTR 6 for the same tax period.
143: When can one view the GSTR 6A for the relevant tax period?
The GSTR 6A can be viewed on the following conditions:
a: When the Counterparty has not submitted/filed GSTR 1 : The Invoices uploaded by the Supplier Taxpayers in their GSTR 1 will be visible in the GSTR 6A in near real time and the same can also be viewed in the GSTR 6 of the Recipient.
b: When the Counterparty has Submitted/Filed their return: When the counter party has submitted/filed their return, the Invoices available in the GSTR 6A will continue to be available for viewing. Additionally, the Receiver Taxpayers will be able to take action on the Invoices in GSTR 6. Moreover, the Accept/Reject buttons against the Invoices will be enabled for action. The information available in GSTR 6A will also be available in GSTR 6.
144: Do I have file the GSTR 6A?
GSTR 6A is a read-only document which is provided in order to have a record of all the Invoices received from the various suppliers in a given Tax Period.
145: What is GSTR 7?
A monthly return to be filed by the Registered Taxpayers liable to deduct Tax Deduction at Source (TDS) under GST.
146: What is the due date to file the GSTR 7?
The Return GSTR 7 is to be furnsihed by the 10th of the Month succeeding the month of deduction.
147: What does Table 3 under GSTR 7 records?
The Table 3 under GSTR 7 records the following details:
a: GSTIN of Deductee
b: Amount paid to deductee on which tax is deducted
c: Amount of Tax Deducted at Source
148: What does Table 4 under GSTR 7 records?
The Table 4 under GSTR 7 records the following:
a: Amendments of Information provided in Earlier Tax Periods
b: Amount paid to deductee on which tax is deducted
c: Amount of Tax Deducted at source.
149: What does Table 5 under GSTR 7 records?
The Table 5 under GSTR 7 records the details of the Tax Deduction at Source and Paid.
150: What does Table 6 under GSTR 7 records?
The Table 6 under GSTR 7 records the details of the Interest, Late Fees payable and paid.
151: What does Table 7 under GSTR 7 records?
The Table 7 under GSTR 7 records the details of the refund claimed from Electronic Cash Ledger.
152: What does Table 8 under GSTR 7 records?
The Table 8 under GSTR 7 records all the details of the Debit Entries in Electronic Cash Ledger for TDS/Interest payment [ to be populated after the payment of tax and submissions of return]
153: What is GSTR 7A?
The GSTR 7A is the deduction certificate to be issued Month-Wise to the Deductee.
154: What is GSTR 8?
The GSTR 8 is a monthly return which must be filed by the E-Commerce Operators (The person who, directly or Indirectly, owns, operates or manages an electronic platform which is engaged in facilitating the supply of any Goods and/or Services). The E-Commerce companies are required to obtain GST Registration mandatorily and also be registered for the Tax Collection at Source (TCS).
155: What is the due date to file the GSTR 8?
The return GSTR 8 is to be furnished by 10th of every Month. For Instance, the due date for the GSTR 8 is for the November Month will be on the 10th of December.
156: What does Table 3 under GSTR 8 records?
The Table 3 "Details of supplies made through E-Commerce Operator" under GSTR 8 records the Gross Value of supplies made to the Registered Persons and Unregistered persons and the value of supplies returned. The Net amount liable for Tax Collected at Source (TCS), will be computed on the basis of the supplies made and the supplies returned.
157: What does Table 4 under GSTR 8 records?
The Table 4 "Amendments to details of supplies in respect of any earlier statement" under GSTR 8 records the changes/amendments done to the data submitted in th return of previous months.
158: What does Table 5 under GSTR 8 records?
The Table 5 "Details of Interest" under GSTR 8 records the amount of Interest which is levied on account of late payment of Tax Collected at Source amount.
159: What does Table 6 under GSTR 8 records?
The Table 6 "Tax payable and paid" under GSTR 8 records the details of the tax which is being paid and payable under each head.
160: What does Table 7 under GSTR 8 records?
The Table 7 "Interest payable and paid" under GSTR 8 records the details of the Interest (Calculated on the Outstanding Amount) and the Late Fees which is being paid and payable under each head.
161: What does Table 8 under GSTR 8 records?
The Table 8 "Refund claimed from Electronic Cash Ledger" under GSTR 8 exhibits the details of the refund which could only be claimed when all the Tax Collected at Source (TCS) liability for that tax period has been discharged.
162: What does Table 9 under GSTR 8 records?
The Table 9 "Debit Entries in Cash Ledger for TCS/Interest payment [to be populated after payment of tax and submission of return] under GSTR 8 records the amount of Tax Collected at Source (TCS) will flow to Part C of GSTR 2A of the taxpayer on filing of GSTR 8.
163: What is GSTR 9?
The GSTR 9 is an annual return which is to be filed annually by the Registered Taxpayers under GST including the taxpayers which are registered under the Composition Levy. GSTR 9 is basically a Consolidated Statement of all the Supplies made and received during the Financial Year under the diverse Tax heads i.e. CGST , SGST , IGST.
164: Who are exempt from the filing of GSTR 9?
All the Taxpayers registered under GST including the taxpayers registered under Composition Scheme are required to file GSTR 9. Certain taxpayers are exempt from the filing of Form GSTR 9:
a: Casual Taxpayers.
b: Input Service Distributors.
c: Non-Resident Taxable Persons.
d:Taxpayers paying tax under Section 51(TDS) or 52 (TCS).
165: What is the due date to file the GSTR 9?
As per the Act the due date for filing the Form GSTR 9 will be on or before 31st December of the relevant tax period. For Instance : If you are filing the GSTR 9 for the Financial Year 2017-2018, then the due date for the same will be 31st . December . 2018.
166: What are the types of Returns under GSTR 9?
The certain types of Returns under GSTR 9 are as follows:
a: GSTR 9A: The return GSTR 9A must be filed by all the Regular Taxpayers and the Taxpayers registered under the Composition Scheme on or before the 31st December which must contain the consolidated statement of all the Supplies made and received during the Financial Year under the diverse Tax heads i.e. CGST , SGST , IGST.
b: GSTR 9B: The return GSTR 9B must be filed by the Electronic Commerce Operators who have already filed the GSTR 8 for the relevant financial year and are required to collect tax at source.
c: GSTR 9C : The return GSTR 9C must be filed by the Regular Taxpayers under GST with having an annual turnover exceeding Rs 2 Crore for the relevant Financial year. Moreover, the taxpayers are required to get the accounts Audited and file the copy of the annual audited accounts and the Reconciliation Statement along with the GSTR 9C Form.
167: What are the details to be furnished in the "Auditors" under GSTR 9?
When the Annual Turnover of a registered business exceeds the threshold limit for audit then the taxpayer is required to provide the details of the auditor appointed who has audited the records furnisehd by the taxpayer.
168: What information is required to be furnsihed in the "Details of Expenditure" under GSTR 9?
The "Details of Expenditure" under GSTR 9 exhibits the details of the Goods and Services purchased with HSN and SAC codes involved. The information to be furnished are :
a: Total Value of purchases on which ITC availed (Intra - State).
b: Total Value of purchases on which ITC availed (Inter - State).
c: Total Value of purchases on which ITC availed (Imports).
d: Other Purchases on which no ITC availed.
e: Sales Return.
f: Other Expenditure (The Expenditure Other than Purchases).
169: What information is required to be furnsihed in the "Details of Income" under GSTR 9?
The "Details of Income" under GSTR 9 exhibits the details of all the Supplies and the Sales made during the year. The information to be furnished are :
a: The Total Value of Supplies on which GST paid (Inter-State Supplies).
b: The Total Value of Supplies on which GST paid (Intra-State Supplies).
c: The Total Value of Supplies on which GST paid (Exports).
d: The Total Value of Supplies on which no GST paid (Exports).
e: Value of Other Supplies on which no GST is paid.
f: The Purchase Returns.
g: Other Incomes (Income Other Than from Supplies).
170: What information is required to be furnsihed in the "Return Reconciliation Statement " under GSTR 9?
After all the relevant information has been recorded, the system will Auto - Reconcile the transactions and will compute the Tax Liability which is payable against the tax paid. The amount of Tax difference, Interest or Penalty if any will also be highlighted by the system.
171: What information is required to be furnsihed in the "Other " under GSTR 9?
The "Other" section under GSTR 9 auto-populates the details of any arrears or liability arising because of the assessment.
172: What information is required to be furnsihed in the "Profit as per the Profit and Loss Statement " under GSTR 9?
The "Profit and Loss Statement" under GSTR 9 will exhibit the details of the break-up the Gross Profit, Profit after Tax and the Net Profit.
173: What is GSTR 10?
When a Taxpayer opts for a Cancellation of the GST Registration, a one-time documentation has to be filed in the Form of GSTR 10 called as the Final Return.
174: What is the due date to file the GSTR 10?
The Final Return must be filed within the 3 months from the date of cancellation of GST Registration or the date of issue of the Cancellation Order, whichever is later.
175: What are the details to be furnsihed in the GSTR 10 form?
The details to be entered under GSTR 10 are as under:
a: GSTIN
b: Legal Name
c: Business Name
d: Address
e: Application Reference Number (ARN): An Application Reference Number (ARN) will be generated when the application to cancel the GST registration will be approved by the concerned Tax Authorities which is to be recorded under this Tab.
f: Effective date of Surrender/Cancellation : The date of Cancellation as per the Cancellation order has to be specified.
g: Whether Cancellation Order has passed : Whether the cancellation was forced by the concerned Tax Authorities or it was a Voluntary Cancellation is to be mentioned.
h: If yes, Unique Id of Cancellation Order : If it's a forced cancellation, the Unique Id provided against the cancellation order is to be recorded.
i: Date of Cancellation Order : The date of the issue of the Cancellation Order will be recorded.
j: Particulars of Closing Stock : The details of the Closing Stock that are holded at the time of the Ceasing Business along with the details of the Input Credit Tax (ITC) associated with the respective closing stock is to be recorded.
k: Amount of Tax Payable on Closing Stock : The details of the credit lying in the Input and the Capital Goods which is to be paid to the Authorities will be recorded. The amount will be Auto-Computed on the basis of the declared closing stock of goods.
l: Verification : The taxpayer is required to digitally sign either with DSC or Aadhar based E-Signature in order to verify the form.
176: What is the penalty for not filing of the GSTR 10?
Failing to File the GSTR 10 a legal notice will be served to the taxpayer for not filing the Final Return upon the cancellation of registration. A 15 days period will be provided to the taxpayer for filing the return with all the relevant documents after the notice is sent. If the taxpayer is still unable to file the return, then the respective Tax Authority will pass a final order for the cancellation of the same with the amount of tax payable along with the Interest or Penalty.
177: What is GSTR 11?
The return GSTR 11 is a statement which is to be filed by every registered taxpayers who have been issued the Unique Identification Number (UIN) in order to get Credit/Refund under GST for all the Goods and Services purchased by them within India.
Note: UIN stands for Unique Identity Number which is required for claiming refunds of taxes paid by persons for any purpose as described under GST rules. The format for UIN remains uniform across states.
178: Due date to file GSTR 11?
The Return GSTR 11 must be filed by the 28th of every month following the month for which the Statement is Filed.
179: Details to be provided under GSTR 11?
UIN: A Unique Identification Number assigned to the notified bodies by the GST administration must be provided.
Name of the person having UIN: The name of the person will be Auto-Populated at the time of filing return under this head.
Details of the Inward Supplies Received: The GSTIN of the suppliers are to be furnsihed. Once the GSTIN is entered the details against the same will be auto-populated from GSTR 1 form. The UIN holders will not be able to add/amend or modify the details.
Refund Amount: The refund amount will be Auto Computed. The details of the Bank must be provided for the credit of such refund.