TaxTMI 
TaxTMI 
TaxTMI 
GOODS AND SERVICES TAX RULES, 2017 - RETURN FORMATS
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....OODS AND SERVICES TAX RULES, 2017 - RETURN FORMATS <br>GST<br>Dated:- 3-6-2017<br><BR>GOODS AND SERVICES TAX RULES, 2017 - RETURN FORMATS ============= Document 1GOODS AND SERVICES TAX RULES, 2017 RETURN FORMATS 1 List of Forms Sr. No. Form No. Title of the Form 1 2 3 1. GSTR-1 Details of outwards supplies of goods or services 2. GSTR-1A 3. GSTR-2 4. GSTR-2A 5. GSTR-3 6. GSTR-3A 7. GSTR-4 8. GSTR-4A 9. GSTR-5 10. GSTR-5A 11. GSTR-6 12. GSTR-6A 13. GSTR-7 Return for Tax Deduction at Source 14. GSTR-7A Tax Deduction at Source Certificate 15. GSTR-8 16. GSTR-11 Statement for Tax Collection at Source Inward supplies statement for persons having Unique Identification Number (UIN) Details of auto drafted supplies of goods or services Details of inward supplies of goods or services Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient Monthly return Notice to return defaulter u/s 46 Quarterly return for registered persons opting composition levy Auto drafted details for registered persons opting composition levy Return for Non Resident Taxable Persons Details of supplies of online information and database access or retrieval services by a person located outside India made t....
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....o non-taxable persons in India Return for input service distributors Details of supplies auto drafted from GSTR-1 or GSTR-5 to ISD. 2 3 Form GSTR-1 [See Rule ----] Details of outward supplies of goods or services 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. (a) Aggregate Turnover in the preceding Financial Year (b) Aggregate Turnover - April to June, 2017 Year Month 4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 (Amount in Rs. for all Tables) GSTIN/ Invoice details Rate Taxable Amount Place of UIN No. Date Value value Integrated Tax Central Tax State / UT Tax Cess Supply (Name of State) 1 2 3 4 5 6 7 8 9 10 11 4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator 4B. Supplies attracting tax on reverse charge basis 4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh Place of Supply (State) 1 No. 2 Invoice details Date Rate Value Taxable Value 3 4 5 ....
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....6 Amount Integrated Tax 7 Cess 8 5A. Outward supplies (other than supplies made through e-commerce operator, rate wise) 5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 4 GSTIN of recipient 6. Zero rated supplies and Deemed Exports Shipping bill/ Bill of export Invoice details No. Date Value No. 1 2 3 4 5 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports Integrated Tax Date 6 Rate Taxable value Amt. 7 8 9 7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 Rate of tax 1 7A. Intra-State supplies Total Taxable value 2 Amount Integrated Central Tax State Tax/UT Tax 3 4 5 Cess 6 7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise] 7B (1). Place of Supply (Name of State) 7B (2). Out of the supplies mentioned in 7B (1),....
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.... the supplies made through e-Commerce Operators (operator wise, rate wise) GSTIN of e-commerce operator 8. Nil rated, exempted and non GST outward supplies Description 1 8A. Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons Nil Rated Supplies 2 Exempted (Other than Nil rated/non-GST supply) 3 Non-GST supplies 4 5 9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] Details of original Revised details of document or details of Rate Taxable Amount Place of document original Debit/Credit Notes or refund vouchers Value supply GSTIN Inv. Inv. GSTIN Invoice Shipping bill Value No. Date No Date No. Date 2 3 4 5 6 7 8 Integrated Tax Central State / UT Cess Tax Tax 9 10 11 12 13 14 15 16 9A. If the invoice/Shipping bill details furnished earlier were incorrect 9B. Debit Notes/Credit Notes/Refund voucher [original] 9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof] 10. Amendmen....
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....ts to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7 Rate of tax 1 Total Taxable value 2 Integrated Tax Central Tax Amount State/UT Tax 5 Cess 6 Tax period for which the details are being revised 3 4 10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise] 10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) 10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator 6 11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period Rate Gross Advance Place of supply Received/adjusted (Name of State) Integrated 1 2 3 4 Central 5 Amount State/UT Tax Cess 6 7 I Information for the current tax period 11A. Advance amount received in the tax per....
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....iod for which invoice has not been issued (tax amount to be added to output tax liability) 11A (1). Intra-State supplies (Rate Wise) 11A (2). Inter-State Supplies (Rate Wise) 11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7 11B (1). Intra-State Supplies (Rate Wise) 11B (2). Inter-State Supplies (Rate Wise) II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 11A(1) 11A(2) 11B(1) 11B(2) 12. HSN-wise summary of outward supplies Sr. No. HSN Description UQC Total (Optional if HSN is provided) Quantity Total value Total Taxable Value Amount 1 2 3 4 5 6 7 9 Integrated Central State/UT Tax Tax Tax 8 Cess 10 11 Sr. No. 13. Documents issued during the tax period íž˜ì„ Nature of document Sr. No. From Το Total number Cancelled Net issued 1 2 3 4 5 6 1 Invoices for outward supply Invoices for inward supply from 234567890=2 unregistered person Revised Invoice Debit Note Credit Note Receipt voucher Payment Voucher Refund voucher Delivery Challan....
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.... for job work 10 Delivery Challan for supply on approval 11 12 Delivery Challan in case of liquid gas Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11) 7 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Signatory Date /Status.. 8 Signatures Name of Authorized Designation Instructions - 1. Terms used: a. GSTIN: b. UIN: Goods and Services Tax Identification Number Unique Identity Number c. UQC: Unit Quantity Code d. HSN: e. POS: Harmonized System of Nomenclature Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person 2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary....
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.... information in Table 3. This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years. 4. Invoice-level information pertaining to the tax period should be reported for all supplies as under: (i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise, should be uploaded in Table 4, including supplies attracting reverse charge and those effected through e-commerce operator. Outwards supply information in these categories are to be furnished separately in the Table. (ii) For all inter-State B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in Table 5; and (iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7. 5. Table 4 capturing information relating to B to B supplies should: (i) be captured in: a. Table 4A for supplies relating to other than reverse charge/ made throu....
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....gh e-commerce operator, rate-wise; b. Table 4B for supplies attracting reverse charge, rate-wise; and c. Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source under section 52 of the Act, operator wise and rate-wise. (ii) Capture Place of Supply (POS) only if the same is different from the location of the recipient. 6. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table 4. The Place of Supply (POS) column is mandatory in this table. 7. Table 6 to capture information related to: 9 (i) Exports out of India (ii) Supplies to SEZ unit/ and SEZ developer (iii) Deemed Exports 8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice. The detail of Shipping Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping bill. 9. ....
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....Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported also by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services would, be created from this Table. 10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank. 11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under “0†tax amount heading in Table 6A and 6B. 12. Table 7 to capture information in respect of taxable supply of: (i) B to C supplies (whether inter-State or intra-State)with invoice value upto Rs 2,50,000; (ii) Taxable value net of debit/credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported earlier, shall be reported in Table 10. Negative value can be mentioned in this table, if required; (iii) Transactions effected through e-commerce operator attracting collection of tax at source under section 52 of the Act to be provided operator wise and rate....
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.... wise; (iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7A (1); (v) Table 7B (1) to capture gross inter-State supplies including supplies made through e- commerce operator attracting collection of tax at source and Table 7B (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7B (1); and (vi) Table 7B to capture information State wise and rate wise. 13. Table 9 to capture information of: (i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports reported in Table 6; 10 10 (ii) Information to be captured rate-wise; (iii) It also captures original information of debit / credit note issued and amendment to it reported in earlier tax periods; While furnishing information the original debit note/credit note, the details of invoice shall be m....
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....entioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be mentioned in the first three columns of this Table, (iv) Place of Supply (POS) only if the same is different from the location of the recipient; (v) Any debit/credit note pertaining to invoices issued before the appointed day under the existing law also to be reported in this table; and (vi) Shipping bill to be provided only in case of exports transactions amendment. 14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table 7. 15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with the respective PoS. It also includes information in Table 11B for adjustment of tax paid on advance received and reported in earlier tax periods against invoices issued in the current tax period. The details of information relating to advances would be submitted only if the invoice has not been issued in the same tax period in which the advance was received. 16. Summary of supplies effected against a particular HSN code to b....
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....e reported only in summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods. 17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having annual turnover above Rs. 5.00 Cr. 11 Form GSTR-1A [See Rule ----] Details of auto drafted supplies (From GSTR 2, GSTR 4 or GSTR 6) 1. GSTIN 2. (a) Legal name of the registered person Year Month (b) Trade name, if any 3. Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4 GSTIN/ Invoice details Rate Taxable Amount Place of UIN value No. Date Value Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 Supply (Name of State) 11 3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2) 3B. Supplies attracting reverse charge (From table 4A of GSTR-2) 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax 1 No. 2 Date 3 Value 4 Rate 5 Taxa....
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....ble value 6 Tax amount 7 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports 5. Debit notes, credit notes (including amendments thereof) issued during current period Details of original document Revised details of document or details of original Debit/ Credit Note GSTIN No. Date GSTIN No. Date Value Rate Taxable Place of value supply (Name of Amount of tax State) Integrated Central State / Cess Tax Tax UT Tax 12345678910 11 12 13 14 12 13 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Signatory Date /Status.. 13 Signatures Name of Authorized Designation 1. GSTIN Form GSTR-2 [See Rule.....] Details of inward supplies of goods or services 2. (a) Legal name of the registered person (b) Trade name, if any Year Month Auto populated Auto populated 3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for all Tables) Amount of Tax Place of ....
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....Whether input supply or input Amount of ITC available GSTIN Invoice details Rate Taxable of value supplier No Date Value tax Integrated Central State/ CESS Tax UT Tax 1 2 3 5 6 7 8 (Name service/Capital Integrated Central State/Cess of Tax goods (incl Tax UT Tax State) plant and machinery)/ Ineligible for ITC 10 11 12 13 14 15 16 Rate Taxable value GSTIN 4. Inward supplies on which tax is to be paid on reverse charge of Invoice details Amount of Tax supplier No Date Value Place of Whether supply input or input (Name service/ Amount of ITC available Integrated Central State/Cess Integrated Central State/ CESS of State) Capital goods Tax Tax UT tax Tax UT Tax (incl. plant and machinery)/ Tax Ineligible for ITC 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 4A. Inward supplies received from a registered supplier (attracting reverse charge) 4B. Inward supplies received from an unregistered supplier 4C. Import of service 14 5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry GSTIN of Details of bill of entry Rate Taxable value Amount Whether input / Amount of ITC available Capital supplier No. Date Value Integrated Tax Cess goods(incl. plant Integrated Cess and m....
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....achinery)/ Tax Ineligible for 2 3 5 ITC 9 10 11 5A. Imports 5B. Received from SEZ Port code +No of BE=13 digits Assessable Value 6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments] Details of Revised details of Rate Taxable original invoice invoice value /Bill of entry No Amount Place Whether of input or supply Amount of ITC available input service/ Cess GSTIN No. Date GSTIN No. Date Value Integrated Central State/UT Cess Integrated Central/State/UT Tax Tax Tax Capital Tax Tax Tax goods/ Ineligible for ITC) 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]-If details furnished earlier were incorrect 6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect 6C. Debit Notes/Credit Notes [original] 6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 7. Supplies received from com....
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....position taxable person and other exempt/Nil rated/Non GST supplies received Description Value of supplies received from Composition taxable person 15 Exempt supply Nil Rated supply Non GST supply 1 2 3 4 5 7A. Inter-State supplies 7B. Intra-state supplies 8. ISD credit received GSTIN of ISD ISD Document Details ISD Credit received Amount of eligible ITC No. Date 1 2 3 4 Integrated Central Tax Tax 5 State/ UT Tax 6 Cess Integrated Central State/UT Cess Tax Tax Tax 7 8 9 10 11 8A. ISD Invoice 8B. ISD Credit Note 9. TDS and TCS Credit received GSTIN of Deductor / GSTIN of e- Gross Sales Return Net Value Amount Value Commerce Operator Integrated Tax Central Tax State Tax /UT Tax 1 2 3 4 5 6 7 9A. TDS 9B. TCS 10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid Place of supply (Name of State) Integrated Tax Central Tax 1 2 3 4 5 Amount State/UT Tax Cess 6 7 (I) 10A. Information for the current month Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 10A (1). Intra-State supplies (Rate Wise) 10A (2). Inter-State Supplies (Rate Wise) 10B. Advance amount on whic....
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....h tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] 10B (1). Intra-State Supplies (Rate Wise) 10B (2). Intra-State Supplies (Rate Wise) 16 II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information] Amendment relating to information furnished in S. Month No.(select) 10A(1) 10A(2) 10(B1) 10B(2) 11. Input Tax Credit Reversal / Reclaim Description for reversal of ITC To be added to or Amount of ITC 1 A. Information for the current tax period (a) Amount in terms of rule 2(2) of ITC Rules (b) Amount in terms of rule 4(1)(j)(ii) of ITC Rules reduced from output liability 2 To be added To be added Integrated Tax Tax Central State/UT Tax CESS 3 4 5 6 (c) Amount in terms of rule 7 (1) (m) of ITC Rules To be added (d) Amount in terms of rule 8(1) (h) of the ITC Rules To be added (e) Amount in terms of rule 7 (2)(a) of ITC Rules To be added (f) Amount in terms of rule 7(2)(b) of ITC Rules (g) On account of amount paid subsequent to To be reduced To be reduced reversal of ITC (h) Any other liability (Specify) B. Amendment of information furnished in Table No 11 at S. No A in an earli....
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....er return Amendment is in respect of information furnished in the Month Specify the information you wish to amend (Drop down) 12. Addition and reduction of amount in output tax for mismatch and other reasons Description Amount Add to or reduce from output liability Integrated Central State CESS Tax Tax /UT Tax 1 2 3 4 5 6 (b) (a) ITC claimed on mismatched/duplication of invoices/debit notes Tax liability on mismatched credit notes Add Add Reclaim on account of rectification of mismatched invoices/debit (c) Reduce notes (d) Reclaim on account of rectification of mismatched credit note Reduce (e) Negative tax liability from previous tax periods Reduce (f) Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period Reduce 13. HSN summary of inward supplies Sr. No. HSN Description UQC Total Total Total Amount 17 (Optional if HSN is furnished) Quantity value Taxable Value Integrated Central State/UT Tax Tax Tax Cess 1 2 3 4 5 6 7 8 9 10 11 Verification (by authorized signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed t....
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....herefrom Place: Date: Signatures. Name of Authorized Signatory Designation/Status... 18 Instructions - 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number Unique Identity Number Harmonized System of Nomenclature b. UIN: C. UQC: Unit Quantity Code d. HSN: e. POS: f. B to B: g. B to C: Place of Supply (Respective State) From one registered person to another registered person From registered person to unregistered person 2. Table 3 & 4 to capture information of: (i) (ii) (iii) (iv) (v) (vi) Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in GSTR-1 to be made available in GSTR-2 based on auto-populated details received in GSTR-2A; Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge; The recipient taxpayer has the following option to act on the auto populated information: a. Accept, b. Reject, c. Modify (if information provided by supplier is incorrect), or d. Keep the transaction pending for action (if goods or services have not been received) After taking the action, recipient taxpayer will have to mention whether he is elig....
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....ible to avail credit or not and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed; The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and have received the goods or services; Table 4A to be auto populated; (vii) In case of invoices added by recipient tax payer, Place of Supply (POS) to be captured always except in case of supplies received from registered person, where it is required only if the same is different from the location of the recipient; (viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and (ix) Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are inputs or input services or capital goods (including plant and machinery). 19 3. Details relating to import of Goods/Capital Goods from outside India as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5. 4. Recipient to provide for Bill of Entry info....
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....rmation including six digits port code and seven digits bill of entry number. 5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer. 6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions. 7. Table 7 captures information on a gross value level. 8. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC. 9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9. 10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3. 11....
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..... Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose. 12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10. 13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR-3 of the immediately preceding tax period. 14. Reporting criteria of HSN will be same as reported in GSTR-1. 20 FORM GSTR-2A [See Rule.....] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A Year Month 3. Inward supplies received from a registered person other than the supplies attracting reverse charge GSTIN of supplier (Amount in Rs. for all Tables) Invoice details Rate Taxable Amount of tax value Place of supply (Name of State) Integrated Central State/ Cess No. Date Value 123 4 5 6 tax Tax UT Tax 10 4. Inward supplies received from a registered person on which tax is to be paid on reverse charge Invoice details Amo....
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....unt of tax Place of GSTIN of supplier Rate Taxable value No. Date Value Integrated Tax Central Tax State/ UT Tax Cess supply (Name of State) 2 3 5 7 10 11 5. Debit / Credit notes (including amendments thereof) received during current tax period Details of original document Revised details of document Rate Taxable or details of original Debit / value Credit note Amount of tax Place of supply (Name of State) GSTIN No. Date GSTIN No. Date Value Integrated Central State/UT Cess Tax Tax Tax 123456789 10 11 12 13 14 21 PART B 6. ISD credit (including amendments thereof) received GSTIN of ISD 1 ISD Invoice-eligible ITC ISD Invoice-ineligible ITC ISD Credit note -eligible ITC ISD Credit note ineligible ITC ISD document details No. Date Integrated Tax 2 3 4 PART-C 7. TDS and TCS Credit (including amendments thereof) received ITC amount involved Central Tax 5 State/ Cess UT Tax 6 7 GSTIN of Deductor / GSTIN of e- Amount Amount received Sales Return Net Value Commerce Operator Gross Integrated Tax Central Tax State Tax /UT Tax Value 1 7A. TDS 2 3 4 5 6 7 7B. TCS 222 22 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any Form GSTR-3 [See Rule ----] Monthly return Year Mo....
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....nth Auto Populated Auto Populated Part-A (To be auto populated) (Amount in Rs. for all Tables) 3. Turnover Sr. Type of Turnover Amount No. 1 2 3 (i) Taxable [other than zero rated] (ii) Zero rated supply on payment of Tax (iii) (iv) (v) (vi) (vii) Zero rated supply without payment of Tax Deemed exports Exempted Nil Rated Non-GST supply Total 4. Outward supplies 4.1 Inter-State supplies (Net Supply for the month) Rate 1 Taxable Value 2 Amount of Tax Integrated Tax 3 CESS 4 A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise] B. Supplies attracting reverse charge-Tax payable by recipient of supply C. Zero rated supply made with payment of Integrated Tax D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-[Rate wise] GSTIN of e-commerce operator 23 4.2 Intra-State supplies (Net supply for the month) Rate Taxable Value Amount of Tax Central Tax State/UT Tax Cess 1 2 3 4 5 A. Taxable supplies (other than reverse charge) [Tax Rate wise] B. Supplies attracting reverse charge- Tax payable by the recipient of supply C. Out of the supplies mentioned at A, the value of supplies made though an e-commerc....
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....e operator attracting TCS [Rate wise] GSTIN of e-commerce operator 4.3 Tax effect of amendments made in respect of outward supplies Rate Net differential value Amount of Tax Integrated tax Central Tax State/UT Tax Cess 3 4 5 6 1 2 (I) Inter-State supplies A wise] Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate B Zero rated supply made with payment of Integrated Tax [Rate wise] C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS (II) Intra-state supplies A Taxable supplies (other than reverse charge) [Rate wise] B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS 5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments) 5A. Inward supplies on which tax is payable on reverse charge basis Rate of tax Taxable Value Amount of tax 1 2 Integrated Tax 3 Central Tax 4 State/UT tax 5 CESS 6 (I) Inter-State inward supplies [Rate Wise] (II) Intra-State inward supplies [Rate Wise] 24 5B. Tax effect of amendments in respect of supplies attracting reverse charge Rate of tax Diff....
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....erential Taxable Value Amount of tax 2 Integrated Tax 3 Central Tax State/UT Tax CESS 4 5 6 1 (I) Inter-State inward supplies (Rate Wise) (II) Intra-State inward supplies (Rate Wise) 6. Input tax credit ITC on inward taxable supplies, including imports and ITC received from ISD [Net of debit notes/credit notes] Description Taxable value Amount of tax Amount of ITC 1 2 Integrated Tax 3 Central Tax 4 State/ UT Tax CESS Integrated Tax Central Tax State/ CESS UT Tax 5 6 7 8 9 10 (I) On account of supplies received and debit notes/credit notes received during the current tax period (a) Inputs (b) Input services (c) Capital goods (II) On account of amendments made (of the details furnished in earlier tax periods) (a) Inputs (b) Input services (c) Capital goods 7. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or reduce from output liability Integrated tax Amount Central State / CESS tax UT tax 1 2 3 4 5 (a) ITC claimed on mismatched/duplication of invoices/debit notes Add (b) Tax liability on mismatched credit notes Add (c) Reclaim on rectification of mismatched invoices/Debit Notes Reduce (d) Reclaim on rectification of mismatch credit n....
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....ote Reduce Negative tax liability from previous tax periods Reduce (f) Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period Reduce (g) Input Tax credit reversal/reclaim Add/Reduce 25 8. Total tax liability Rate of Tax Taxable value Amount of tax Integrated tax Central tax State/UT Tax CESS 2 3 4 5 8A. On outward supplies 8B. On inward supplies attracting reverse charge 8C. On account of Input Tax Credit Reversal/reclaim 8D. On account of mismatch/ rectification /other reasons 9. Credit of TDS and TCS (a) (b) TDS TCS Amount Integrated tax Central tax State/UT Tax 2 3 10. Interest liability (Interest as on On account of Output liability ITC claimed on on On account of mismatched other ITC mismatch invoice Undue exces claims or excess Credit of interest on rectification of reversal reduction [refer sec mismatch Interest liability carry forward Delay in payment of tax Total interest liability 50(3)] 2 3 4 7 8 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 11. Late Fee On account of 1 Central Tax 2 State/UT tax 3 Late fee 26 12. Tax payable and paid Description Part B Tax payable Paid in cash Paid through ITC Tax Paid Inte....
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....grated Tax Central Tax State/UT Tax Cess 5 6 7 8 1 2 3 4 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 13. Interest, Late Fee and any other amount (other than tax) payable and paid Description 1 (I) Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Late fee (a) Central tax (b) State/UT tax 14. Refund claimed from Electronic cash ledger Amount payable 2 Amount Paid 3 Description Tax Interest 2 3 Penalty 4 Fee Other 5 6 Debit Entry Nos. 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) 15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Tax paid through ITC Interest Late fee Integrated tax Central Tax State/UT Tax Cess 1 (b) Central Tax (c) State/UT Tax (d) Cess 2 3 4 5 6 7 8 (a) Integrated tax 27 27 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signatures of Authorized Signatory Name of Authorized Signatory Designation/S....
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....tatus.. 28 Instructions: 1. Terms Used :- a) GSTIN: b) TDS: c) TCS: Goods and Services Tax Identification Number Tax Deducted at source Tax Collected at source 2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed. 3. Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer. 4. Part A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2. 5. Part B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger. 6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received. 7. Table 4.1 will not include zero rated supplies made without payment of taxes. 8. Table 4.3 will not include amendments of supplies originally made under reverse charge basis. 9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier. 10. Utilization of input tax credit should be made in accordance with the provisions of sect....
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....ion 49. 11. GSTR-3 filed without discharging complete liability will not be treated as valid return. 12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again. 13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged. 14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3. 29 29 Form GSTR - 3A [See rule ----] Reference No: To GSTIN Name Address Notice to return defaulter u/s 46 for not filing return Tax Period - Type of Return - Date: Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date. 2. You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax ....
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....so assessed, you will also be liable to pay interest and penalty as per provisions of the Act. 3. Please note that no further communication will be issued for assessing the liability. 4. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the assessment order. Or Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration Cancellation order No. -- Application Reference Number, if any - Date Date - Consequent upon applying for surrender of registration or cancellation of your registration for the reasons specified in the order, you were required to submit a final return in form GSTR-10 as required under section 45 of the Act. 2. It has been noticed that you have not filed the final return by the due date. 3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15 days failing which your tax liability for the aforesaid tax period will be determined in accordance with the provisions of the Act based on the relevant material available with or gathered by this office. Please note that in addition to tax so assessed, you will also be li....
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....able to pay interest as per provisions of the Act. 4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order. Signature Name Designation 30 Form GSTR-4 [See Rule.....] Quarterly return for registered person opting for composition levy Year Quarter 1. GSTIN 2. (a) Legal name of the registered person Auto Populated (b) Trade name, if any Auto Populated 3. (a) Aggregate Turnover in the preceding Financial Year (b) Aggregate Turnover - April to June, 2017 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of Invoice details Rate Taxable Amount of Tax value supplier No. Date Value Integrated Central Tax State/UT Tax Tax CESS Place of supply (Name of State) 1 2 3 4 5 6 7 8 9 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (attracting reverse charge) 4C. Inward supplies received from an unregistered supplier 4D. Import of service 5. Amendments to details of inward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit notes and their s....
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....ubsequent amendments] Details of original invoice Revised details of invoice Rate Taxable Amount Place of value supply (Name GSTIN No. Date GSTIN No. Date Value Integrated Tax 1 2 3 4 5 6 7 8 9 10 Central Tax 11 State/UT Cess of State)| Tax 12 13 14 5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect 5B. Debit Notes/Credit Notes [original)] 5C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 31 6. Tax on outward supplies made (Net of advance and goods returned) Rate of tax 1 Turnover 2 Composition tax amount Central Tax 3 State/UT Tax 4 7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6 Quarter Rate Original details Revised details Turnover Central Tax State/UT tax Turnover Central Tax State/UT Tax 1 2 3 4 5 6 7 8 8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Place of supply (Name of State) Amount 1 Paid 2 Integrated Tax Central Tax State/ UT Tax Cess 3 4 5 6 7 (II) 8A. Information for the current quarter Advance amount paid for reverse charge supplies in the tax....
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.... period (tax amount to be added to output tax liability) 8A (1). Intra-State supplies (Rate Wise) 8A (2). Inter-State Supplies (Rate Wise) 8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] (tax amount to be reduced from output tax liability) 8B (1). Intra-State Supplies (Rate Wise) 8B (2). Intra-State Supplies (Rate Wise) 8A(1) 8A(2) 8B(1) 8B(2) II Amendments of information furnished in Table No. 8 (I) for an earlier quarter Amendment relating to information furnished in S. No.(select) Year Quarter 9. TDS Credit received GSTIN of Deductor Gross Value Amount Central Tax State/UT Tax 2 3 4 32 10. Tax payable and paid Description (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 11. Interest, Late Fee payable and paid Description Interest on account of (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess (II) Late fee (a) Central tax (b) State/UT tax Tax amount payable 2 Pay tax amount 3 12. Refund claimed from Electronic cash ledger Amount payable Amount Paid 2 3 Description 1 Tax Interest Penalty Fee Other Debit Entry Nos. 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) S....
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....tate/UT Tax (d) Cess Bank Account Details (Drop Down) 13. Debit entries in cash ledger for tax /interest payment [to be populated after payment of tax and submissions of return] Description 1 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Tax paid in cash Interest 2 3 Late fee 4 Verification (by authorized signatory) I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom Place Signature of Authorized Signatory Name of Authorized Signatory 33 Date Instructions: 1. Terms used: Designation/Status.. (a) GSTIN: (b) TDS: Goods and Services Tax Identification Number Tax Deducted at Source 2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant tax period. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year and should be auto-populated in subsequent years. 4. Table 4 to capture inform....
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....ation related to inward supplies, rate-wise: (i) (ii) Table 4A to capture inward supplies from registered supplier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1 and GSTR-5; Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1; Table 4C to capture supplies from unregistered supplier; (iii) (iv) Table 4D to capture import of service; (v) (vi) Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and Place of Supply (POS) only if the same is different from the location of the recipient. 5. Table 5 to capture amendment of information provided in earlier tax periods as well as original amended information of debit or credit note received, rate-wise. Place of Supply (POS) to be reported only if the same is different from the location of the recipient. While furnishing information the original debit/credit note, the details of invoice shall be mentioned in the ....
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....first three columns, While furnishing revision of a debit note/credit note, the details of original debit/credit note shall be mentioned in the first three columns of this Table, 6. Table 6 to capture details of outward supplies including advance and net of goods returned during the current taxperiod. 7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns. 8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8. 9. TDS credit would be auto-populated in a Table 9. 34 1. GSTIN Form GSTR-4A [See Rule.....] Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) 2. (a) Legal name of the registered person (b) Trade name, if any Year Quarter Auto Populated Auto Populated 3. Inward supplies received from registered person including supplies attracting reverse charge GSTIN of supplier Invoice details Rate Taxable Amount of tax value No. Date Value 2 3 4 8 Integrated Central Tax State/UT Tax Tax 7 Cess Place of supply (Name of State) 10 11 3A. Inward supplies received from a r....
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....egistered supplier (other than supplies attracting reverse charge) 3B. Inward supplies received from a registered supplier (attracting reverse charge) 4. Debit notes/credit notes (including amendments thereof) received during current period Details of original document Revised details of document or details of original Debit/Credit Note GSTIN No. Date GSTIN No. Date Value Rate Taxable value Amount of tax Place of supply (Name of State) Integrated Central State/UT Tax Tax Tax Cess 123456789 10 11 12 13 14 5. TDS Credit received GSTIN of deductor Gross value Amount of tax Central Tax State/UT Tax 2 3 4 35 1. GSTIN Form GSTR-5 (See Rule....) Return for Non-resident taxable person Year Month Auto Populated 2. (a) Legal name of the registered person (b) Trade name, if any Auto Populated (c) Validity period of registration Auto Populated 3. Inputs/Capital goods received from Overseas (Import of goods (Amount in Rs. for all Tables) Details of bill of entry Rate No. Date Value 1 2 3 4 Taxable value 5 Amount Integrated Tax 6 Cess 7 Amount of ITC available Integrated Tax Cess 8 4. Amendment in the details furnished in any earlier return Original details Revised details Differential ITC (+/_)....
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.... Bill of entry Bill of entry Rate Taxable Amount value No Date No Date Value Integrated Tax Amount of ITC available Cess Integrated Cess Integrated Cess Tax tax 1 2 3 4 5 6 7 8 9 10 11 12 13 5. Taxable outward supplies made to registered persons (including UIN holders) GSTIN/ UIN Invoice details Rate Taxable Amount Place of No. Date Value value Integrated Central State Cess Tax Tax UT Supply (Name of Tax State) 1 2 3 4 5 6 7 8 9 10 11 36 6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh Place of Supply (State) Invoice details Rate Taxable Value No. Date Value 1 2 3 4 5 7 Amount Integrated Tax 8 Cess 9 7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6 Rate of tax Total Taxable value Amount Integrated Tax Central Tax State/UT Tax 2 3 4 5 Cess 6 7A. Intra-State supply (Consolidated, rate wise) 7B. Inter-State Supplies where the value of invoice is upto Rs 2.5 Lakh [Rate wise] Place of Supply (Name of State) 8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes ....
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....and amendments thereof] Details of original document Revised details of document or Rate Taxable Amount details of original Value Place of supply Debit/Credit Notes GSTIN No. Date GSTI No. Date Value Integrated Central N Tax Tax State / Cess UT Tax 2 3 4 5 7 8 9 10 11 12 13 14 8A. If the invoice details furnished earlier were incorrect 8B. Debit Notes/Credit Notes [original)] 8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7 Rate of tax 1 Total taxable value Amount Integrated Tax Central Tax State/UT Tax Cess 2 Tax period for which the details are being revised 9A. Intra-State Supplies [Rate wise] 9B. Inter-State Supplies [Rate wise] Place of Supply (Name of State) 3 37 4 5 6 10. Total tax liability Rate of Tax Amount of tax Taxable value 2 Integrated Tax 3 Central Tax State/UT Tax CESS 4 5 6 1 10A. On account of outward supply 10B. On account of differential ITC being negative in Table 4 11. Tax payable and paid Description Tax payable Paid in cash Paid through ITC Tax Paid Integrated tax Cess 1 2 3 4 5 6 (e) ....
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....Integrated Tax (f) Central Tax (g) State/UT Tax (h) Cess 12. Interest, late fee and any other amount payable and paid Description Amount payable 2 (II) Interest on account of (b) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Late fee on account of (a) Central tax (b) State/UT tax 13. Refund claimed from electronic cash ledger Amount paid 3 Description 1 Tax Interest Penalty Fee Other 2 3 4 5 6 Debit Entry Nos. 7 (b) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) 14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Tax paid in cash 2 Tax paid through ITC Integrated tax 3 Interest Late fee Cess 4 5 6 38 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signatures of Authorized Signatory Name of Authorized Signatory Designation/Status... 39 Instructions:- 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number ....
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....b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: e. POS: f. B to B: Harmonized System of Nomenclature Place of Supply (Respective State) From one registered person to another registered person g. B to C: From registered person to unregistered person 2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return. 3. The details in GSTR-5 should be furnished by 20th of the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier. 4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under: i. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; ii. For all inter-state B to C suppli....
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....es, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and iii. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies shall be filed in Table 7. 8. Table 8 consists of amendments in respect of - i. B2B outward supplies declared in the previous tax period; ii. "B2C inter-State invoices where invoice value is more than 2.5 lakhs†reported in the previous tax period; and iii. Original Debit and credit note details and its amendments. 9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies where invoice value is more than Rs 250000/-. 10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the respective ledgers. 40 40 Form GSTR-5A (See Rule ----) Details of supplies of online information and database access or retrieval services by a person located outside India made to non-....
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....taxable persons in India 1. GSTIN of the supplier- 2. (a) Legal name of the registered person - 3. (b) Trade name, if any - Name of the Authorised representative in India filing the return 4. Period: Month - Year - 5. Taxable outward supplies made to consumers in India (Amount in Rupees) Place of Rate of Taxable value Integrated tax supply tax Cess (State/UT) 1 2 3 4 5 5A. Amendments to taxable outward supplies to non-taxable persons in India (Amount in Rupees) Month Place of Rate of Taxable value Integrated tax Cess supply tax (State/UT) 2 3 4 6 6. Calculation of interest, penalty or any other amount Sr. No. Description 1 2 1. Interest 3. Others (Please specify) Total Amount of tax due Integrated tax 3 CESS 4 41 Sr. Description 7. Tax, interest, late fee and any other amount payable and paid Amount payable Amount paid No. Integrated CESS Debit entry no. tax 1 2 3 4 5 Integrated tax 6 CESS 7 1. Tax Liability (based on Table 5 & 5A) 2. Interest (based on Table 6) 3. Others (Please Specify) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place....
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.... Date Signature Name of Authorized Signatory 42 42 Designation/Status Form GSTR-6 [See Rule.....] Return for input service distributor GSTIN 1. 2. (a) (b) Legal name of the registered person Trade name, if any 3. Input tax credit received for distribution Year Month GSTIN of supplier Invoice details No Date Value Rate Taxable value (Amount in Rs. for all Tables) Amount of Tax Integrated tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3) Description (a) Total ITC available for distribution (b) Amount of eligible ITC (c) Amount of ineligible ITC Integrated tax 2 5. Distribution of input tax credit reported in Table 4 GSTIN of recipient/State, if recipient is unregistered 1 Central Tax 3 State/UT Tax CESS 4 5 ISD invoice Distribution of ITC by ISD No. Date Integrated Tax Central Tax State/UT Tax CESS 2 3 4 5 6 7 5A. Distribution of the amount of eligible ITC 5B. Distribution of the amount of ineligible ITC 43 33 6. Amendments in information furnished in earlier returns in Table No. 3 Original details Revised details supplier GSTIN of No. Date GSTIN of Invoice/debit supplier note/credit not....
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....e details Rate Taxable Amount of Tax value No Date Value Integrated Central State/ CESS tax Tax 2 3 4 5 7 8 9 10 11 UT Tax 12 13 6A. Information furnished in Table 3 in an earlier period was incorrect 6B. Debit Notes/Credit Notes received [Original] 6C. Debit Notes/Credit Notes [Amendments] 7. Input tax credit mis-matches and reclaims to be distributed in the tax period Description 1 7A. Input tax credit mismatch 7B. Input tax credit reclaimed on rectification of mismatch Integrated tax 2 Central Tax 3 State/ UT Tax Cess 4 5 8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus) GSTIN of recipient No. ISD credit no. Date ISD invoice No. Date Integrated Tax Input tax distribution by ISD Central State Tax CESS 1 2 3 4 5 6 Tax 7 8 9 8A. Distribution of the amount of eligible ITC 8B. Distribution of the amount of ineligible ITC 9. Redistribution of ITC distributed to a wrong recipient (plus/minus) Original input tax credit distribution Re-distribution of input tax credit to the correct recipient GSTIN ISD invoice detail ISD credit of note original No. recipient Date No Date GSTIN of new recipient ISD invoice Input tax credit redistributed No. Date Integrated Cen....
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....tral State CESS Tax Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 9A. Distribution of the amount of eligible ITC 9B. Distribution of the amount of ineligible ITC 44 10. Late Fee On account of 1 Central Tax 2 State/UT tax 3 Debit Entry No. 4 Late fee 11. Refund claimed from electronic cash ledger Description 1 (a) Central Tax (b) State/UT Tax Bank Account Details (Drop Down) Fee Other 2 3 Debit Entry Nos. 4 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date Signature of Authorized Signatory Name of Authorized Signatory Designation/Status.. 45 a. GSTIN: b. ISD: Goods and Services Tax Identification Number Input Service Distributor Instructions: 1. Terms Used: C. ITC: Input tax Credit. 2. GSTR 6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax period. 3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR 6. 4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Norm....
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....al taxpayer. 5. ISD will have late fee and any other liability only. 6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received. 7. Ineligible ITC will be in respect of supplies made as per Section 17(5). 8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units. 9. Table 7 in respect of mismatch liability will be populated by the system. 10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger. 46 46 Form GSTR-6A [See Rule.....] Details of supplies auto-drafted from (Auto-drafted from GSTR-1) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. Input tax credit received for distribution Year Month (Amount in Rs. for all Tables) GSTIN of supplier Invoice details Rate Taxable Amount of Tax value No Date Value 1 2 3 4 5 6 Integrated tax 7 Central Tax State/UT Tax 8 9 Cess 10 4. Debit/Credit notes (including amendments thereof) received during current tax period Details of original document Re....
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....vised details of document or details of Debit/Credit Note GSTIN of No. Date supplier GSTIN of No. Date Value Rate Taxable supplier Amount of tax value Integrated Central tax Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 17 47 Form GSTR-7 [See Rule...] Return for Tax Deducted at Source 1. GSTIN 2. (a) Legal name of the Deductor (b) Trade name, if any 3. Details of the tax deducted at source Year Month Auto Populated Auto Populated (Amount in Rs. for all Tables) GSTIN of deductee Amount paid to deductee on which tax is Amount of tax deducted at source deducted Integrated Tax Central Tax State/UT Tax 2 3 4 5 4. Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of deductee Amount paid to deductee on which tax is deducted GSTIN of deductee Amount paid to deductee on which tax is deducted Amount of tax deducted at source Integrated Central Tax Tax State/UT Tax 2 3 4 5 6 7 8 5. Tax deduction at source and paid Description 1 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Amount of tax deducted 2 Amount paid 3 6. Interest, late Fee payable and paid Description 1 (I) Interest on account of TDS in resp....
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....ect of (b) Integrated tax (b) Central Tax (c) State/UT Tax (II) Late fee (a) Central tax (b) State / UT tax Amount payable Amount paid 2 3 48 7. Refund claimed from electronic cash ledger Description Tax 2 Interest 3 Penalty Fee Other Debit Entry Nos. 5 6 7 (a) Integrated Tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of tax and submissions of return] Description 1 (b) Integrated Tax (b) Central Tax (c) State/UT Tax Tax paid in cash 2 Interest 3 Late fee 4 Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature of Authorized Signatory Name of Authorized Signatory Designation/Status... 49 49 Instructions – 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. TDS: Tax Deducted at Source 2. Table 3 to capture details of tax deducted. 3. Table 4 will contain amendment of information provided in earlier tax periods. 4. Return cannot be filed without full payment of liability. 50 1. TDS....
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.... Certificate No. - 2. GSTIN of deductor - 3. Name of deductor - Form GSTR 7A [See Rule ----] Tax Deduction at Source Certificate 4. GSTIN of deductee- 5. (a) Legal name of the deductee - (b) Trade name, if any - 6. Tax period in which tax deducted and accounted for in GSTR-7 – 7. Amount of tax deducted - Amount of Tax deducted at source (Rs.) Integrated Central Tax Tax State/UT Tax Note The certificate is generated on the basis of information furnished by deductor in return filed in Form GSTR-7. 51 Form GSTR - 8 [See Rule ----] Statement for tax collection at source Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. Details of supplies made through e-commerce operator Details of supplies made which attract TCS Auto Populated Auto Populated (Amount in Rs. for all Tables) GSTIN of the supplier Gross value of supplies made 1 2 Amount of tax collected at source Value of supplies Net amount liable for TCS Integrated Tax Central Tax State/UT Tax returned 3 4 5 6 7 3A. Supplies made to registered persons 3B. Supplies made to unregistered persons 4. Amendments to details of supplies in respect of any earlier statement Original details Revised de....
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....tails Month GSTIN of GSTIN supplier of supplier Gross value of supplies made Details of supplies made which attract TCS Value of supply returned Amount of tax collected at source Net amount liable for Integrated Tax Central State/UT Tax Tax TCS 1 2 3 4 5 6 7 8 9 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons 5. Details of interest On account of Amount in default Amount of interest 1 2 Integrated Tax 3 Central Tax 4 State/UT Tax 5 Late payment of TCS amount 52 6. Tax payable and paid Description Integrated Tax Central Tax State UT Tax 7. Interest payable and paid Description 1 (a) Integrated tax (b) Central Tax (c) State/UT Tax Tax payable Amount paid 3 2 Amount of interest payable 2 Amount paid 3 8. Refund claimed from electronic cash ledger Description Tax Interest Penalty Other 2 3 4 5 Debit Entry Nos. 6 (a) Integrated tax (b) Central Tax (c) State/UT Tax Bank Account Details (Drop Down) 9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return] Description (a) Integrated tax (b) Central Tax (c) State/UT Tax Tax paid in cash 2 Interest 3 Verification I hereby solemnly affirm and decl....
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....are that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: Signature of Authorized Signatory. Name of Authorized Signatory Designation/Status… 53 Instructions:- 1. Terms Used: a. GSTIN: b. TCS: Goods and Services Tax Identification Number Tax Collected at source 2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged. 3. TCS liability will be calculated on the basis of table 3 and table 4. 4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged. 5. Cash ledger will be debited for the refund claimed from the said ledger. 6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8. 7. Matching of Details with supplier's GSTR-1 will be at the level of GSTIN of supplier. 54 Form GSTR -11 [See Rule ----] Statement of inward supplies by persons having Unique Identification Number (UIN) 1. UIN 2. Name of the person having UIN Auto populated 3. Details of inward supplies received Year Month (Amount in Rs. for all Tables) GSTIN of supp....
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....lier Invoice/Debit Note/Credit Note Rate Taxable value Amount of Tax details No Date Value Integrated Central tax Tax 1 3 5 6 7 8 State/ UT Tax 9 CESS 10 3A. Invoices received 3B. Debit/Credit Note received 4. Refund amount Integrated tax Central Tax 2 State/UT Tax 3 CESS 3 Bank details (drop down) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place Date 55 Signature Name of Authorized Signatory. Designation/Status.. Instructions: 1. Terms Used: a. GSTIN: b. UIN: Goods and Services Tax Identification Number Unique Identity Number 2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and when required to file by proper officer. 3. Table 3 of GSTR 11 will be populated from GSTR-1. 4. UIN holder will not be allowed to add or modify any details in GSTR-11. 56<BR> News - Press release - PIB....