2. Course Objectives
Explain the key concepts of the Returns Module applicable for CBEC
Explain the key steps of viewing GSTR 1, 2 & 3 forms
This course will familiarise you with the end-to-end processes involved in the Return Module for the
CBEC-ACES-GST application.
At the end of this module, you should be able to:
4. Scope of UAT- Return Module is :
• Browsing a) various menus of Return module,
b) various type of returns such as GSTR-1,2
and 3 prescribed by Revised Return Rules
2017, c) various type of transactions detailed
in the concerned return, d) downloaded data,
• Downloading of the invoice details uploaded
by the tax payer
• This module does contain any work flow at
present
Scope of UAT–Return Module
5. Navigation Menu
Note: This is a dashboard page through which the user can navigate to the various Return Forms. It is same for
all the Return Forms. To navigate follow the path: Menu>> Returns >> View Returns
7. Legal provision for GSTR-1
As per Section 37. (1), Every registered person, other than an Input Service
Distributor, a non-resident taxable person and a person paying tax under the
provisions of section 10 or section 51 or section 52, shall be delivered
electronically, in such form so that the details of outward supplies of goods or
services or both, which were effected during a tax period on or before the
tenth day of the month following the said tax period and such details shall be
communicated to the recipient of the said supplies within such time
8. Every registered person is required to provide
the details of outward supplies of goods or
services or both under section 37, in FORM
GSTR-1 electronically through the Common
Portal either directly or through a Facilitation
Centre notified by Commissioner.
(1) The details of outward supplies of goods or
services or both furnished in FORM GSTR-1
shall include inter-alia,–
• (a)invoice wise details
• (b)consolidated details
• (c)debit and credit notes
Revised Return Rules,2017-GSTR-1
9. Search to view different type of returns
Search other returns from drop
down menu “Return Type”
1
1
Click the hyper link of the GSTN
No. and open any return
2
2
Information contained in the GSTR-1: Outward Supply
(Goods /Services & Original / Modified), Exports,
Advance Liability, Credit and Debit Notes, E-commerce
10. Browsing the GSTR-1 Return-Outward Supply
Expand the Inter and Intra links to view the
Information about B2B, B2CL,B2C,REV.CHARGE
3
3
11. Different type of Supplies
List of different types of supply appears here
4
4
24. Legal provision for GSTR-2
W.e.f.- 2-Apr-2017
As per Section 37(2) of Central Goods and Services Act,2017
(2) Every registered person who has been communicated the details under sub-
section (3) of section 38 or the details pertaining to inward supplies of Input
Service Distributor under sub-section (4) of section 38, shall either accept or
reject the details so communicated, on or before the seventeenth day, but not
before the fifteenth day, of the month following the tax period and the details
furnished by him under sub-section (1) shall stand amended accordingly
25. Every registered person is required to deliver the details of the inward supplies of goods or services
or both received during a tax period under sub-section (2) of section 38. On the basis of details in
Part A, Part B, Part C and Part D of FORM GSTR-2A, prepare such details as specified in the sub-
section (1) and provide the same in FORM GSTR-2 electronically through the Common Portal, either
directly or from a Facilitation Centre notified by the Commissioner
Revised Return Rules,2017-GSTR-2
26. GSTR-2 List
Search other returns from drop
down menu “Return Type”
1
Click the hyper link of the GSTN
No. and open any return
2 Information contained in the GSTR-2: Outward Supply (Goods
/Services & Original / Modified), Imports
Credit and Debit Notes, Inward Supply others, TDS-TCS
Tax liability, Tax paid
1
2
42. GSTR-3 List
Search other returns from drop
down menu “Return Type”
1
Click the hyper link of the GSTN
No. and open any return
2
1
2
43. • The information contained in the GSTR-3 will be made available in different pages.
• Turn over details
• Tax paid
• ITC Received
• Expanding the above details will show further details in various tabs.
• Turn Over details- Sub details in various tabs
• Outward supplies
• Inwards supplies
• Total Tax liability
• TCS Credit
• TDS Credit
• Tax paid
• Refund
Browsing the GSTR-3 Return
(a)invoice wise details of all-
(i) inter-State and intra-State supplies made to registered persons;
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to unregistered persons;
(b)consolidated details of all-
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value less than two and a half lakh rupees made to unregistered persons for each rate of tax; and
(c) debit and credit notes, if any issued during the month for invoices issued previously.
