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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 12 = Returns Process and matching of Input Tax Credit Chapters List This

Returns Process and matching of Input Tax Credit - FAQ on GST dated 21.9.2016 based on Draft Model GST

Chapter: 12
Returns Process and matching of Input Tax Credit
Question 1	:	What is the purpose of returns?
Question 2	:	Who needs to file Return in GST regime?
Question 3	:	What type of outward supply details are to be filed in the return?
Question 4	:	Is the scanned copy of invoices to be uploaded along with GSTR-1?
Question 5	:	Whether all invoices will have to be uploaded?
Question 6	:	Whether description of each item in the invoice will have to be uploaded?
Question 7	:	Whether value for each transaction will have to be fed? What if no consideration?
Question 8	:	Can a recipient feed information in his GSTR-2 which has been missed by the supplier?
Question 9	:	Do the taxable person have to feed anything in the GSTR-2 or everything is auto-populated from GSTR-1?
Question 10	:	What if the invoices do not match? Whether ITC given or denied? If denied, what action is taken against supplier?
Question 11	:	What will be the legal position in regard to the reversed input tax credit if the supplier later realises the mistake and feeds the information?
Question 12	:	What is the special feature of GSTR-2?
Question 13	:	Whether the ITC denied can be restored?
Question 14	:	Do tax payers under the composition scheme also need to file GSTR-1 and GSTR-2?
Question 15	:	Do Input Service Distributors (ISDs) need to file separate statement of outward and inward supplies with their return?
Question 16	:	How does a taxpayer get the credit of the tax deducted at source on his behalf? Does he need to produce TDS certificate from the deductee to get the credit?
Question 17	:	Who all need to file Annual Return?
Question 18	:	Is an Annual Return and a Final Return one and the same?
Question 19	:	If a return has been filed, how can it be revised if some changes are required to be made?
Question 20	:	How can taxpayers file their returns?
Question 21	:	What all should a diligent taxpayer ensure for a hassle free compliance under GST?
Question 22	:	Is it compulsory for taxpayer to file return by himself?
Question 23	:	What is the consequence of not filing the return within the prescribed date?

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