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Report of the Joint Committee on Business Process for GST on GST Return

Dated:- 21-10-2015 - 1. Introduction 1.1 During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government of India and the Member Secretary, Empowered Committee should be constituted to look into the Report of the Sub-Group-I on Business Processes for GST and make suitable recommendations for Registration and Return to the Empowered Committee. It was also decided that the Joint Commi .....

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of the participants of the last meeting of the Committee held on 9th October, 2015 is appended. (Annexure-I) 1.3 A return is a statement of specified particulars relating to business activity undertaken by the taxable person during a prescribed period. A taxable person has a legal obligation: (i) To declare his tax liability for a given period in the return; (ii) Furnish details about the taxes paid in accordance with that return; and (iii) File correct and complete return within stipulated time .....

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5 This document lists out the salient aspects of the process related to filing of GST returns. 1.6 There will be common e-return for CGST, SGST, IGST and Additional Tax. Who needs to file Return in GST regime? 1.7 Every registered person is required to file a return for the prescribed tax period. A return needs to be filed even if there is no business activity (i.e. Nil Return) during the said tax period of return. 1.8 UN agencies etc. will have unique GST ID and will file return for the month ( .....

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horities may assign Departmental ID to such government departments/ PSUs / other persons. They will ask the suppliers to quote the Department ID in the supply invoices for all inter-State purchases being made to them. Such supplies will be at par with B2C supplies and will be governed by relevant provisions relating to B2C supplies. 2. Periodicity of Return Filing 2.1 Common periodicity of returns for a class of taxpayers would be enforced. There will be different frequency for filing of returns .....

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by 1 GSTR 1 Outward supplies made by taxpayer (other than compounding taxpayer and ISD) 10th of the next month 2 GSTR 2 Inward supplies received by a taxpayer (other than a compounding taxpayer and ISD) 15thof the next month 3 GSTR 3 Monthly return (other than compounding taxpayer and ISD) 20thof the next month 4 GSTR 4 Quarterly return for compounding Taxpayer 18thof the month next to quarter 5 GSTR 5 Periodic return by Non-Resident Foreign Taxpayer Last day of registration 6 GSTR 6 Return for .....

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R-2 (details of inward supplies) (Annexure-III) and GSTR-3 (monthly Return) (Annexure-IV) for each registration. (ii) Normal / Regular taxpayers with multiple registrations (for business verticals) within a State would have to file GSTR-1, GSTR-2 and GSTR-3 for each of the registrations separately. (iii) Compounding taxpayers would have to file a quarterly return called GSTR-4 (Annexure-V). (iv) Taxpayers otherwise eligible for the compounding scheme can opt against the compounding and file mont .....

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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 and thereafter return for remaining period would be filed within a period of seven days as stated earlier. For these taxpayers the registration format to be used will be the same as that for UN Bodies/Embassies (Annexure-VI]. (vii) Annual return (GSTR-8) (Annexure-IX) will be filed by all normal / regular taxpayers. .....

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nput Service Distributor return (GSTR-6) (Annexure-VII) would be 15th day of the succeeding month. (xii) Cut-off date for filing of TDS (Tax Deducted at Source) return (GSTR-7) (Annexure-VIII) by Tax Deductor would be 10th day of the succeeding month. (xiii) For Annual return, the cut-off date would be 31st December following the end of the financial year for which it is filed. (xiv) The filing of return would be only through online mode although the facility of offline generation and preparatio .....

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plies made by the Taxpayer (GSTR-1): 3.1.1 This return form would capture the following information: 1. Basic details of the Taxpayer i.e. Name along with GSTIN 2. Period to which the Return pertains 3. Gross Turnover of the Taxpayer in the previous Financial Year. This information would be submitted by the taxpayers only in the first year and will be auto-populated in subsequent years. 4. Final invoice-level supply information pertaining to the tax period separately for goods and services: (i) .....

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oices where there is address on record. The address of the buyer has to be mandatorily reflected in every invoice having a value of ₹ 50,000/- or more. (Model GST Law may provide for such a provision). Invoices for a value less than ₹ 50,000/- that do not have address on record will be treated as intra-state supply. In other words, State-wise summary of inter-State supply would be filed covering (a) those invoices value of which is less than ₹ 50000/- and where address is on re .....

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in the preceding financial year above ₹ 5 Crore (For the first year of operations of GST, self-declaration of turnover of previous financial year will be taken as the basis as all India turnover data will not be available in the first year. From the 2nd year onwards, turnover of previous financial year under GST will be used for satisfying this condition). b) For taxpayers with turnover between ₹ 1.5 Crores and ₹ 5 Crores in the preceding financial year, HSN codes may be speci .....

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Accounting code will be mandatory for those services for which Place of Supply Rules are dependent on nature of services to apply the destination principle, irrespective of turnover. f) HSN Codes at 8-digit level and Accounting Codes for services will be mandatory in case of exports and imports. (iv) The above parameters with respect to HSN code for goods and Accounting Code for services will apply for submitting the information in return relating to relevant invoice level information for B2B s .....

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The taxpayers who have turnover below the limit of ₹ 1.5 Crore will have to mention the description of goods/service, as the case may be, wherever applicable. (v) For all Intra-State B2C supplies (including to non-registered Government entities, consumer / person dealing in exempted / NIL rated / non GST goods or services), consolidated sales (supply) details will be uploaded. However a dealer may at his option furnish invoice wise information in respect of exempted and nil rated supplies .....

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axes already paid on advance receipts for which invoices are issued in the current tax period will be submitted. 7. Details relating to supplies exported (including deemed exports) both on payment of IGST as well as without payment of IGST would be submitted. 8. There will be a separate table for submitting the details of revisions in relation to the outward supply invoices pertaining to previous tax periods. This will include the details of Credit/Debit Note issued by the suppliers and the diff .....

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would be filed by the 10th of the succeeding month. Late filing would be permitted on payment of late fees only. 3.2. Components of valid GST Return for Inward Supplies received by the Taxpayer (GSTR-2): 3.2.1 This return form would capture the following information: 1. Basic details of the Taxpayer i.e. Name along with GSTIN 2. Period to which the Return pertains 3. Final invoice-level inward supply information pertaining to the tax period for goods and services separately 4. The information su .....

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or the services received from outside India. 6. The details of inward supplies would be auto-populated in the ITC ledger of the taxpayer on submission of his return. The taxpayer will select the invoice details regarding the in-eligibility and eligibility of ITC in relation to these inward supplies and the quantum available in a particular tax period. 7. There will be a separate table for submitting details in relation to ITC received on an invoice on which partial credit has been availed earlie .....

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puts are received in one lot, the ITC will be given in the return period in which the purchase is recorded in the books of accounts. In case inputs covered under one invoice are received in more than one instance/lot, the ITC will be given in the return period in which the last purchase is recorded in the books of accounts. (GST Law to contain appropriate provision in this regard). A note in this regard has been incorporated in the Return form for the guidance of the taxpayer. 10. There will be .....

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will be provided in the GST Law. 12. There will be a separate table for submitting details in relation to NIL rated, Exempted and Non GST inward Supplies ( Both Inter-State and Intra-State) including those received from compounding taxpayers and unregistered dealers. 13. There will be a separate table for the ISD credit received by the taxpayer. 14. There would be a separate table for TDS Credit received by the taxpayer. 3.2.2 Auto Population in this return from GSTR-1 will be done on or after .....

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Taxpayer i.e. Name and Address along with GSTIN 2. Period to which the Return pertains 3. Turnover Details including Gross Turnover, Export Turnover, Exempted Domestic Turnover, Nil Rated Domestic Turnover, Non GST Turnover and Net Taxable Turnover 4. Final aggregate level outward and inward supply information. These details will be auto populated from GSTR-1 and GSTR-2. 5. There will be separate tables for calculating tax amounts on outward and inward supplies based on the information contained .....

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ledger (these are running electronic ledgers maintained on the dashboard of taxpayer by GSTN). These would be updated in real time on an activity in connection with these ledgers by the taxpayer. Both the ITC ledger and the cash ledger will be utilized by the taxpayer for discharging the tax liabilities of the returns and others. Details in these ledgers will get auto populated from previous tax period return (irrespective of mode of filing return i.e. online / offline utility) 11. Details of I .....

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Excess payment, if any, will be carried forward to the next return period. The taxpayer will have the option of claiming refund of excess payment through the return for which appropriate field will be provided in the return form. The return form would display all bank account numbers mentioned in the registration, out of which one will be selected by the taxpayer to which the refund will be credited. 14. Details of other payments - Interest/Penalties/Fee/Others, etc. This will be auto populated .....

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le the tax payer to claim the refund or to carry forward the ITC balance (CGST, SGST and IGST). The return form should display all bank account numbers mentioned in the registration, out of which one will be selected by the taxpayer to which the refund will be credited. To begin with GST law may provide that the refund will be processed quarterly. 16. Details of cash balance (CGST, SGST, IGST and Additional tax) in personal ledger at the end of the tax period (this will be auto populated irrespe .....

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(GSTR-6) (of Input Service Distributor), TDS return (GSTR-7) (of counterparty deductor), own ITC Ledger, own cash ledger, own Tax Liability ledger. However, the taxpayer may fill the missing details to begin with. 3.3.3 The return would be permitted to be filed both on online and offline mode. In case of offline mode, payment by debit to cash / ITC ledger can be done at an earlier date also and such debit entry number would be verified at the time of uploading of the return. In online mode, bot .....

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er the format prescribed. In this return the taxpayer is only required to indicate the total value of supply made during the period of return and the tax paid at the compounding rate along with the details of payment of tax in the return. The compounding taxpayer will also need to declare invoice-level purchase information (auto-drafted from supply invoice information uploaded by counter-party taxpayers) for the purchases from normal taxpayers. The Compounding taxpayer will also be required to s .....

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e 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 and thereafter return for remaining period would be filed within a period of seven days as stated earlier. 3.6 Components of a valid ISD Return (GSTR-6): 3.6.1 This return form would capture the following information: 1. Basic details of the Taxpayer i.e. Name along with GSTIN 2. Period .....

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nd have received the services. 4. Details of the Invoices along with the GSTIN of the receiver of the credit i.e. to whom the ISD is distributing credit. 5. There will be separate ISD Ledger in the return that will detail the Opening Balance of ITC (to be auto- populated on the basis of previous return), credit for ITC services received, debit for ITC reversal and ITC distributed and Closing Balance. 3..6.2 This return would be filed by 15th of the succeeding month. Late filing would be permitte .....

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etc. (This will be auto populated from the Debit entry in Cash ledger) 3.7.2 This return would be filed by 10th of the succeeding month. Late filing would be permitted on payment of late fees only. 3.8 Steps for Return Filing: Step1: The taxpayer will upload the final GSTR-1 return form either directly through data entry at the GST Common Portal or by uploading the file containing the said GSTR-1 return form through Apps by10thday of month succeeding the month during which supplies has been mad .....

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ion of GSTR-1. Step2: GST Common Portal (GSTN) will auto-draft the provisional GSTR-2 of taxpayer based on the supply invoice details reported by the counter-party taxpayer (supplier) on a near real-time basis. Step 3: Purchasing taxpayer will accept / reject/ modify such auto-drafted provisional GSTR-2. (A taxpayer will have the option to download his provisional purchase statement from the Portal or through Apps using Application Programming Interface (APIs) and update / modify it off-line). S .....

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ter-party taxpayers for any missing supply invoices in the GSTR-1 of the counter-party taxpayers, and prompt them to accept the same as uploaded by the purchasing taxpayer. All the invoices would be auto-populated in the ITC ledger of taxpayer. The taxpayer would, however, indicate the eligibility / partial eligibility for ITC in those cases where either he is not entitled or he is entitled for partial ITC. Step 6: Taxpayers will finalize their GSTR-1and GSTR-2 by using online facility at Common .....

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ed in the GSTR-3. Step 7: Taxpayers will pay the amount as shown in the draft GSTR-3 return generated automatically at the Portal post finalization of activities mentioned in Step 6 above. Step 8: Taxpayer will debit the ITC ledger and cash ledger and mention the debit entry No. in the GSTR-3 return and would submit the same. 3.9 Acknowledgement: 3.9.1 On submission of return, an Acknowledgement Number will be generated. In case of submission of a return which has been prepared by using offline .....

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on ID. 3.9.2 The acknowledgement of e-return would contain the following details: (i) Return acknowledgement number (unique number generated by the GSTN), Date and Time (ii) Transaction ID No., Date and Time (iii) GSTIN of taxpayer (iv) Relevant tax period details (v) Gross Supplies, Taxable Supplies and Tax paid / refund claimed(CGST, SGST, IGST and Additional tax separately) during the Return period 3.10 Contents of Invoice level information: 3.10.1. The following invoice level information wou .....

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Tax) (vi) Tax Amounts (CGST & SGST or IGST and / or Additional Tax) (vii) Place of Supply (State) (viii) For Capital Goods, there will be separate column in the Table of the return for ease of tracking of credit due and availed over the period as prescribed by GST law (ix) An Invoice may have two items having different tax rates or different HSN codes in case of B2B supplies. If the invoice contains more than one tax rate/one HSN Code, the taxpayer would have to submit line-wise information .....

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ddress (State Code) (vii) Departmental ID allotted by State Government to Government entities / PSUs , etc. not dealing in GST supplies or to persons dealing in exempted / Nil rated / non -GST goods or services (viii) Place of Supply (State) if different than S. No. (vi) above B. For invoices whose taxable value is upto ₹ 2.5 lakhs, only aggregated taxable value of all such invoices will be submitted, state-wise and tax rate-wise. (GST Law may provide for mandatory mention of address of th .....

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counting code is mandatory in case of exports) (iii) Taxable Value (iv) Tax Rate (v) Tax Amounts (IGST, CGST & SGST) (in case exports on payment of GST). (vi) Shipping Bill/ Bill of Export Number 5. Invoices pertaining to exempted including Nil rated supply [both for supply and purchase transaction ]: Aggregate value of all exempted (including Nil rated) supplies made by the taxpayer during the return period would be submitted. The aggregate value of exempted (including Nil rated) purchases .....

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. 7. Credit Note / Debit Note [for Sales-Purchase return, Post-sale discount]: For sale-purchase return, on account of differential value/quantity/tax rates: (i) Debit / Credit Note Number (ii) Original Invoice Number and Date (iii) Taxable Value, Tax Rate and Tax Amount (CGST & SGST or IGST and Additional Tax) ( that is being modified ) The credit/debit note will be reflected in the monthly return in which such notes have been issued. GST Law may provide the time period within which sales r .....

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turn in which the said adjustment is made. 9. Advances received against a supply to be made in future: GST law may provide for Point of Taxation Rules which will determine the point at which the taxes would be paid by the taxable person. So, accordingly, if the tax is to be paid on the basis of advance payment received against a future supply of goods and/or services, then the following details would be required to be provided: (i) GSTIN/UID/GDI/Name of customer (ii) State Code (iii) HSN Code fo .....

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it the following details: (i) GSTIN/GDI of deductor (ii) GSTIN of deductee/supplier (iii) Invoice no. with date (iv) TDS Certificate no. with date and value (v) Taxable value (v) Rate of TDS for IGST, CGST and SGST as applicable (vi) Amount of IGST, CGST and SGST as applicable, deducted as TDS 11. ISD: GST law may retain the concept of Input Service Distributor (ISD). Accordingly, ISDs would be required to file a monthly return and submit the following details: (i) Details of ISD i.e. GSTIN, nam .....

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eturn at GST Common Portal either: (i) by himself logging on to the GST Common Portal using his own user ID and password; (ii) Through his authorized representative using the user Id and password (allotted to the authorized representative by the tax authorities), as chosen at the time of registration, logging on to the GST Common Portal. The filing may be done either directly or by using Applications developed by accounting companies / IT companies which will interact with GST System using APIs .....

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osen by the taxpayer out of TRPs registered with respective State tax authorities/CBEC. (taxpayer will have the option to change TRP any time); (ii) The TRPs registered with tax authorities will be provided separate user ID and password; (iii) Using his own user Id and password, the TRP will prepare the return in prescribed format on the basis of the information furnished to him by the taxable person. (The legal responsibility of the correctness of information contained in the return prepared by .....

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ed in the e-mail. In case he does not respond to the e-mail, return will be considered as not submitted; (vii) In case taxpayer wants to respond to the SMS, he may do so by replying YES and mention the OTP sent alongwith the SMS. In case he does not respond to the SMS, return will be considered as not submitted; (viii) This mechanism may be provided in the GST law and the TRPs would have to be approved by the tax administration and allotted a Unique ID and will also be provided appropriate train .....

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n email/SMS for the taxpayer. The process explained in Para 3.11.2 above will be followed. With e-sign being worked out by Department of Electronics and Information Technology (DEITY), individual signing of return by one-time Digital Signature Certificate (DSC) can also be completed. This will do away with the requirement of print-out of acknowledgement of return proposed earlier based on the current system of ITR filing. 3.11.4 Registration of TRP/FC will be done by CBEC / respective State tax .....

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the return offline and for conducting the preliminary arithmetic checks before return is uploaded on the portal using APIs. 3.11.7 Along with the return, taxpayer is not required to submit any other document. The documents as required for scrutiny or audit shall be made available by the taxpayer to the audit party deputed by the CBEC /State tax authorities/CAG. 3.11.8 The Common Portal will maintain and display the ledger of the Tax Payer providing information about the tax deposited, input tax .....

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er will also give the status of the tax dues or excess payment on any given date. Thus such ledger would have eight pages and cash ledger would have 20 pages. 3.11.9 A return related liability should mean the tax liability for the transactions (including credit/debit notes) of the return period and the additional liability arising out of any ITC reversal or late inclusion of the supply in the return period. Arrears pertaining to audit/reassessment/enforcement outcomes would be handled separately .....

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debit note and such credit / debit note would be reflected in the return for the month in which such adjustment is carried out. The credit/debit note will have provision to record original invoice, date etc. to enable the system to link the same with the original invoice as also to calculate the interest, if applicable. Its format will be like the invoice. 3.12.4 There would be separate tables in the returns for reflecting those adjustments for which credit / debit notes are not required to be i .....

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notice to all non-filers (being done by many State VAT authorities) in the form of email and SMS. Jurisdictional tax authorities can get the same printed and dispatch such notices. The details of non-filers shall be made available on the dash board of jurisdictional officers. GST Law may also provide for imposition of automatic late fees for non-filers and late filers which can also be in-built in the notices. B. Short-Filers As per the requirement of the IGST model, Return should be allowed to .....

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treated as an invalid return and this return will not be used for matching of invoices and settlement of funds. Any invalid return (including the one not supported by full payment) will merely be recorded with unique transaction ID, but not accepted in the system, and that aspect will be made known to the taxpayer at the time of communicating the ID itself. [GST Law may provide adequate penal provisions for short-filing and non-filing of return] 4 Return for Casual/Non-Resident Taxpayers: Casua .....

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be filed annually is intended to provide 360 degree view about the activities of the taxpayer. This statement would provide a reconciliation of the returns with the audited financial statements of the taxpayer. 5.2 This return is a detailed return and captures the details of all the income and expenditure of the taxpayer and regroups them in accordance with the monthly returns filed by the taxpayer. This return also provides for the reconciliation of the monthly tax payments and will provide th .....

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tatement should tally with the gross profit/loss indicated in the Profit and Loss Account of the dealer. Accordingly, this return is to be submitted along with the audited copies of the Annual Accounts of the dealer and would be filed by 31stDecember following the end of the financial year for which it is filed. 5.3 A separate reconciliation statement, duly certified by a Chartered Accountant, will have to be filed by those taxpayers who are required to get their accounts audited under section 4 .....

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undertake the following activities: (i) Acknowledge the receipt of the return filed by the taxpayer after conducting required validations. (ii) Acknowledgement number would be issued as per procedure detailed in Para 3. 9 above. (iii) Once a return is acknowledged, forward that GST Return to tax authorities of Central and appropriate State Govt. through the established IT interface. (iv) The ITC claim will be confirmed to purchasing taxpayer in case of matched invoices after 20th of the month s .....

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turn for a particular month. (vii) Aggregation of cross-credit utilization of IGST and SGST for each State and generation of settlement instructions based on IGST model and as finalized by the Payments Committee. This has to be with dealer-wise details as the concerned tax administration s follow on activities will be dependent on that detailing. (Satish Chandra) Member Secretary Empowered Committee of State Finance Ministers (Rashmi Verma) Special Secretary Department of Revenue Government of I .....

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sioner, CBEC, Government of India 7. Shri Rajeev Yadav, Director (Service Tax), CBEC, Government of India 8. Shri Ravneet Singh Khurana, Deputy Commissioner, CBEC, Government of India 9. Shri Vishal Pratap Singh, Deputy Commissioner (GST), CBEC, Government of India 10. Smt. Aarti Saxena, Deputy Secretary (State Taxes), Government of India 11. Shri Tshering Y. Bhutia, Assistant Secretary, Department of Revenue, Government of India States 1. Shri Gautam Das Gupta, Deputy Commissioner of Taxes, Ass .....

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tional Commissioner, Excise & Taxation, Haryana 10. Shri Prediman Bhat, Additional Commissioner, Commercial Tax, Jammu & Kashmir 11. Shri S.K. Prasad, Deputy Commissioner, Commercial Tax, Jharkhand 12. Shri Ritvik Pandey, Commissioner, Commercial Tax, Karnataka 13. Dr. M.P.Ravi Prasad, Joint Commissioner, Commercial Tax, Karnataka 14. Dr. Rajan Khobragade, Commissioner, Commercial Tax, Kerala 15. Shri Sudip Gupta, Deputy Commissioner, Commercial Tax, Madhya Pradesh 16. Shri Niten Chandra .....

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ercial Taxes, Tamil Nadu 23. Shri K. Chandrasekhar Reddy, Additional Commissioner, Commercial Tax, Telangana 24. Shri Rakesh Verma, Joint Commissioner, Commercial Tax, Uttar Pradesh 25. Shri Vivek Kumar, Additional Commissioner, Commercial Tax, Uttar Pradesh 26. Shri N.C. Sharma, Additional Commissioner, Commercial Tax, Uttarakhand 27. Shri Khalid Aizaz Anwar, Joint Commissioner, Commercial Tax, West Bengal Goods and Services Tax Network (GSTN) 1. Shri Navin Kumar, Chairman, Goods and Services T .....

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ir Ahmed, Adviser, Empowered Committee 3. Shri V.P. Gupta, Senior Administrative Officer, Empowered Committee ANNEXURE-II GSTR-1 OUTWARD SUPPLIES MADE BY THE TAXPAYER [To be furnished by the 10th of the month] [Not to be furnished by compounding taxpayer/ISD] 1. GSTIN: …………………….. 2. Name of the taxpayer: …………………….. (S. No. 1 and 2 will be auto-populated on logging) 3. Gross Turnover of .....

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8) Rate (9) Amt (10) Rate (11) Amt (12) Rate (13) Amt (14) (15) (16) (1) (2) (3) (4) (5) (6) * As per Para 3.1 (4) (iii) of the return report # Not applicable to services and intra-state & specified inter-state supplies of goods $ To be filled only if a supply attracts reverse charge Notes: 1. SAC to be different from HSN (may be prefix S ) 2. Taxpayer has the option to furnish the details of nil rate and exempted supplies in this Table 3. In case of inter-state supplies, only IGST & Add .....

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N/SAC TAXABLE VALUE RATE AMT RATE AMT (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) *As per Para 3.1 (4) (iii) of the return report # Not applicable to services and intra-state & specified inter-state supplies of goods Notes: 1. SAC to be different from HSN (may be prefix S ) 2. Taxpayer has the option to furnish the details of nil rate and exempted supplies in this Table 7. Taxable outward supplies to consumer (Other than 6 above) (Figures in Rs) HSN/SAC STATE CODE (PLACE OF SUPPLY) AG .....

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GINAL INVOICE DIFFERENTIAL VALUE (PLUS OR MINUS) DIFFERENTIAL TAX NO. DATE NO. DATE IGST CGST SGST ADDL TAX RATE AMT RATE AMT RATE AMT RATE AMT (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Debit Note Credit Note # Not applicable to services and intra-state & specified inter-state supplies of goods Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier. 9. Amendments to details of Outward Supplies of earlier tax periods (including post supply .....

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s) NIL RATED (AMOUNT) EXEMPTED (AMOUNT) NON GST SUPPLIES (AMOUNT) (1) (2) (3) (4) interstate supplies to registered person intrastate supplies to registered person interstate supplies to consumer intrastate supplies to consumer If the details of nil rated and exempt supplies have been provided in Table 5,6 and 7, then info in column (3) may only be furnished. 11. Supplies Exported (including deemed exports) 11. Supplies Exported (Including Deemed Exports) (Figures In Rs) INVOICE SHIPPING BILL/BI .....

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ATE TAX RATE TAX RATE TAX RATE TAX (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) * As per Para 3.1 (4) (iii) of the return report # Not applicable to services and intra-state & specified inter-state supplies of goods Note: A transaction id would be generated by system for each transaction on which tax is paid in advance 13. Tax already paid (on advance receipt) on invoices issued in the current period (figures in Rs) INVOICE NO. TRANSACTION ID (A NUMBER ASSIGNED BY THE SYSTEM WHEN TAX W .....

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tification Number UID: Unique Identity Number for embassies HSN: Harmonized System of Nomenclature for goods SAC: Service Accounting Code GDI: Government department unique ID where department does not have GSTIN POS: Place of supply of goods or services - State Code to be mentioned ANNEXURE-III GSTR-2 [To be furnished by the 15th of the month] [Not to be furnished by compounding taxpayer /ISD] Note: 1. Auto-population would be done, on the basis of GSTR1 of counter-party supplier, on or after 11 .....

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.. … 2. Name of taxpayer……… (S. No. 1 and 2 will be auto-populated on logging) 3. Period : Month……… Year …… 4. From Registered taxpayers (figures in Rs) GSTIN OF SUPLIER INVOICE IGST CGST SGST Addl Tax ELIGIBILITY OF ITC (SELECT FROM DROP DOWN) TOTAL TAX AVAILABLE AS ITC ITC AVAILABLE THIS MONTH NO. DATE VALUE HSN/SAC TAXABLE VALUE RATE AMT RATE AMT RATE AMT RATE AMT (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) ( .....

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received and recorded in the books of accounts. 5. Goods /Capital goods received from Overseas (Import of goods) (figures in Rs) BILL OF ENTRY IGST ELIGIBILITY FOR ITC (SELECT FROM DROP DOWN) TOTAL IGST AVAILABLE AS ITC ITC AVAILABLE THIS MONTH NO DATE VALUE HSN/SAC TAXABLE VALUE RATE (6) AMT (7) (8) (9) (10) (1) (2) (3) (4) (5) Input Capital Goods None As per Para 3.1 (4) (iii) of the return report 6. Services received from a supplier located outside India (Import of services) (figures in Rs) I .....

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4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) Debit Note Received Credit Note Received # Not applicable to services and intra-state & specified inter-state supplies of goods 8. Amendments to details of inward supplies received in earlier tax periods (including post purchase discounts received) (figures in Rs) ORIGINAL INVOICE GSTI/UN REVISED INVOICE IGST CGST SGST Addl tax ELIGIBILITY FOR ITC (select from drop down as in table 5 above Total IGST AVAILABLE AS ITC ITC AVAILABLE THI .....

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table 4 above (5) Any nil rated supply not included in table 4 above (6) Non GST Supply (7) (1) (2) Inter state supplies Intra state supplies 10. ISD credit received (figures in Rs) GSTIN_ISD INVOICE/ DOCUMENT DETAILS ISD CREDIT NO DATE IGST CGST SGST (1) (2) (3) (4) (5) (6) 11. TDS Credit received (figures in Rs) GSTIN/GDI OF TDS DEDUCTOR TDS CERTIFICATE TDS IGST CGST SGST NO DATE RATE TAX RATE TAX RATE TAX (1) (2) (3) (4) (5) (6) (7) (8) (9) 12. ITC Received on an invoice on which partial cred .....

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;……………. 3. Address [S. Nos. 1, 2 and 3 shall be auto populated on logging] 4. Period Month…………… Year…………….. 5. TURNOVER DETAILS (figures in Rs) A. Gross Turnover B. Export Turnover C. Exempted Domestic Turnover D. Nil Rated Domestic Turnover E. Non GST Turnover F. Net Taxable Turnover 6.Outward Supplies 6.1 Inter-state supplies to Registered taxpayers (Auto populated from GSTR-1) (figures in .....

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te Supplies to Consumers (Auto populated from GSTR-1) (including unregistered Government Departments / persons dealing in exempted / NIL rated/ non GST goods or services ) (figures in Rs) STATE CODE RATE OF TAX (RATE WISE INCLUDING NIL, EXEMPT AND NON GST) VALUE IGST ADDITIONAL TAX (1) (2) (3) (4) (5) Goods Services Note: To be auto-populated from Table 6 plus Table 7 plus Table 8 plus Table 10 of GSTR-1 6.4 Intra-State Supplies to Consumers (Auto populated from GSTR-1) (figures in Rs) RATE OF T .....

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f supply invoices pertaining to previous tax period (including post sales discounts or any clerical/other errors) [Auto populated from GSTR1] (figures in Rs) INVOICE NO. INVOICE DATE DIFFERENTIAL VALUE (PLUS OR MINUS) IGST CGST SGST ADDL TAX (1) (2) (3) (4) (5) (6) (7) Goods Services Note: To be auto-populated from Table 9 of GSTR-1 6.7 Total tax liability on outward supplies ( Auto Populated from the Tables above) (figures in Rs) VALUE IGST CGST SGST ADDITIONAL TAX (1) (2) (3) (4) (5) Goods Ser .....

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(RATE WISE INCLUDING NIL, EXEMPT AND NON GST) VALUE CGST SGST ITC-CGST available in current month ITC-SGST available in current month (1) (2) (3) (4) (5) (6) Goods Capital Goods Services Note: To be auto-populated from Table 4 plus Table 7 plus Table 9 of GSTR-2 7.3 Imports (Auto populated from GSTR -2) (figures in Rs) Assessable Value IGST ITC-IGST available in current month (1) (2) (3) (4) Goods_inputs Capital Goods Services Note: To be auto-populated from Table 5 plus Table 6 of GSTR-2 7.4 Re .....

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auto-populated from Table 6 of GSTR-2 8 Total Tax liability for the month (Table 6.7 plus Table 7.5 of this Return) (figures in Rs) VALUE CGST SGST IGST ADDITIONAL TAX (1) (2) (3) (4) (5) Goods Services 9. TDS credit received during the month ( Auto-populated from GSTR-2) (figures in Rs) GSTIN/GDI of TDS deductor TDS Certificate IGST CGST SGST NO. DATE RATE TAX RATE TAX RATE TAX (1) (2) (3) (4) (5) (6) (7) (8) (9) Note: To be auto-populated from Table 11 of GSTR-2 10. ITC received during the mo .....

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2. In ITC Ledger 12. Refunds claim of excess ITC in specified cases and excess tax paid earlier CGST SGST IGST (1) (2) (3) (4) Refund of ITC accumulation claimed in specified cases Refund of excess amount of tax paid earlier Refund from cash ledger Bank Account number *This should be one of the bank accounts mentioned in the GSTIN Usual declaration Signatures of Authorized Person TAX Liability Ledger (Auto populated in real time) (figures in Rs) CGST SGST IGST Addl Tax Total (1) (2) (3) (4) (5) .....

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r] Amount utilized for payment of tax Outstanding liability from earlier period For this tax period Any other liability paid[indicate reference from Tax liability register] Amount utilized for payment of interest/penalty and other amount paid Interest paid on delay in payment of tax Fees paid for late filing of return Other penalties paid Other amount paid (selection) Refund from cash ledger Closing Balance ITC LEDGER (updated on real time) (figures in Rs) CGST SGST IGST Addl Tax Total (1) (2) ( .....

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Tax payment for the month[selection] ITC_ refund under process/refund allowed Other tax liability paid Closing Balance ANNEXURE-V GSTR-4 Quarterly Return for Compounding Dealer (To be furnished by 18th of the month succeeding the quarter) 1. GSTIN …………………………. 2. Name of the Taxpayer………………………… 3. Address (S. No. 1, 2 and 3 shall be auto-populated on logging) .....

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tracting reverse charge (including supplies received from unregistered dealer) Auto Populated Others As per Para 3.1 (4) (iii) of the return report 6. Goods /Capital goods received from Overseas (Import of goods) (figures in Rs) Bill of Entry IGST No. Date Value HSN/SAC TAXABLE VALUE Rate Amt (1) (2) (3) (4) (5) (6) (7) *at 8-digit level 7. Services received from a supplier located outside India (Import of services) (figures in Rs) INVOICE IGST No Date Value SAC Assessable Value Rate Amt (1) (2) .....

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ed traders 10. Details of Tax Payment (figures in Rs) Cash Ledger Debit Entry No. Date IGST CGST SGST Compounding Tax (1) (2) (3) (4) (5) (6) 11. Are you likely to cross composition limit before the date of next return: Y/N Declaration: (Signatures of Authorized Person) ANNEXURE-VI GSTR-5 RETURN FOR NON RESIDENT TAXPAYERS (FOREIGNERS) (To be furnished on monthly basis by 20th of the month & within 7 days after expiry of registration) 1. GSTIN ………………& .....

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7) (8) (9) * at 8-digit level 6. Outward supplies made: (figures in Rs.) S.No. GSTIN, if any INVOICE IGST CGST SGST No. Date Value HSN/SAC TAXABLE VALUE Rate Amt Rate Amt Rate Amt (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) * As per Para 3.1 (4) (iii) of the return report 7. ITC availed on inputs and input services (figures in Rs.) S.No. GSTIN, of supplier INVOICE IGST CGST SGST No. Date Value HSN/SAC TAXABLE VALUE Rate Amt Rate Amt Rate Amt (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) ( .....

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nished by Input Service Distributor) 1. GSTIN: ……………………. 2. Name of the Registered person: ……………………. (S.No. 1 and 2 will be auto-populated on logging) 3. Period: Month ……… Year……………… 4. From Registered taxpayers (to be auto-populated from counter party GSTR-1) (figures in Rs) GSTIN of supplier Invoice IGST CGST SGST Total t .....

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ST IGST (1) (2) (3) (4) (5) (6) 6. ISD Ledger (figures in Rs) CGST SGST IGST TOTAL (1) (2) (3) (4) (5) Opening Balance ITCs received ITC Reversal ITC Distributed Closing Balance *To be auto-populated from table No.4 above Usual Declaration (Signatures of Authorized Person) ANNEXURE-VIII GSTR-7 TDS Return (To be furnished by 10th of the month) (To be furnished by person liable to deduct TDS) 1. GSTIN/GST TDS IN: ……………….. 2. Name of dedutor : …&hell .....

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A/c IGST A/c CIN No (1) (2) (3) (4) (5) Interest on delayed payment of TDs Fees for late filing of return Others (Pl specify) Total Declaration: (Signatures of Authorized Person) ANNEXURE-IX GSTR-8 ANNUAL RETURN [To be furnished by the 31st December of the next Financial Year] 1. GSTIN …………………………………… 2. Name of the Taxpayer ………………………&he .....

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PTION HSN CODE UQC QUANTITY TAX RATE TAXABLE VALUE IGST Credit Additional Tax Paid Services SI. No. DESCRIPTION Accounting Code TAX RATE TAXABLE VALUE IGST Credit b) Total value of purchases on which ITC availed (intra-State) Goods SI. No. DESCRIPTION HSN CODE TAXABLE VALUE TAX RATE TAX CGST SGST CGST SGST Services SI. No. DESCRIPTION SAC TAXABLE VALUE TAX RATE TAX CGST SGST CGST SGST C) Total value of purchases on which ITC availed (Imports) Goods SI. No. GOODS HSN CODE TAX RATE FOB VALUE IGST .....

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