GST Accounts Records Guide

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GSTGST
AccountsAccounts
InvoiceInvoice
ReturnsReturns
ee--Way BillsWay Bills
Updated after Final RulesUpdated after Final Rules -- 18.05.1718.05.17
NIRC of ICAINIRC of ICAI -- IHCIHC
May 21, 2017May 21, 2017
21-05-2017 1SSAR & Associates, Chartered Accountants
Accounts Dept. of a Person is going to playAccounts Dept. of a Person is going to play
MAJOR ROLE in the SUCCESS of GSTMAJOR ROLE in the SUCCESS of GST

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PRESENT VS. GST
PRESENT GST
Sale Transactions
• Gross Turnover in the Returns
• Invoice-wise Sale - in some
States
• Sale Return (no six month clause)
• Line-wise Invoice entry
• GST rate-wise
• HSN / SAC-wise
ITC Credit On the basis Purchase Invoice
Credit when Vendor
• pays taxes; and
• files Monthly Returns
Return One Return a month / Period Minimum 3 Returns every month
Follow-up
Vendor follows up (mostly for ‘C’
Forms)
• We to follow up with Vendor
• every Month
Law Multiple Law Compliance Single Window Filings
Revised Return Error – Revised Returns No Revised Return
New Changes -
• Compliance Rating
• Anti-profiteering measures
Important Sections you need to Remember
CGST
7 – Supply (Sch I – w/o Consideration) /
(Sch II – Goods or Services)
8 - Tax liability on Composite and Mixed
supplies
9 – Levy and collection 12 / 13 – Time of Supply of Goods /Services
15-Value of Taxable Supply +Related Person 16 / 17 – ITC / Blocked ITC
24 – Compulsory Registration 29 – Cancellation of Registration
31 – Tax Invoice 25 – Distinct Person / Establishment
IGST
5 – Levy & Collection 7 / 8 – Inter-State / Intra-State Supply
10 / 11 – Place of Supply of Goods 12 / 13 – Place of Supply of Services
16 – Zero-rated Supply
SOS (As and when required)
CGST: 10 – Composition Levy (+ Rules) CGST: 11/ IGST:6 – Exemption
CGST:14 – Change in Rate of Tax CGST: 19 – ITC – Job work
CGST: 20 – ISD IGST: 9 – Territorial Water Supply

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Important Sections you need to Remember
CGST (26/119)
2(47) / (108) – Exempt / Taxable Supply
2(6) – Aggregate Turnover
2(94) / (107)– Registered / Taxable Person
2(20) – Casual Taxable Person
2(52) / (102) – Goods / Services
2(19) – Capital Goods
2(59) – Input / 2(60) – Input Service
2(62) – Input Tax
2(68) – Job Work / Job Worker
2(119) – Works Contract (Immovable Prop.)
2(30 ) / (90)– Composite / Principal Supply
2(74) – Mixed Supply
2(31) – Consideration (Deposit) 2(96) – Removal
2(32)/(33) – Cont. supply of Goods/Services
2(93) / (105)– Recipient / Supplier 2(42) – Drawback (Mfrg + Exports)
2(89) / (85) – Principal / Place of Business 2(49) – Family
IGST (6/23)
2(5) / (6) – Export of Goods / Services 2(10) / (11) – Import of Goods / Services
2(13) – Intermediary 2(17)-online information and database
access or retrieval services
Accounts &Accounts &
RecordsRecords

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DAY-TO- DAY TRANSACTIONS
1. Keeping the Accounts RECONCILED and under CONTROL
2. Discharge of Liability Correctly on:
• Outward Supply:
Correct segregation of Supplies:
o Taxable Supply;
Normal Taxable Supply;
Composite & Mixed Supply
Import of Services with consideration whether or not in the course or
furtherance of business (Sec 9: CGST)
Without Consideration Supplies (Sch I)
Date of Receipt OR Payment as per Books of Account (Sec 12 & 13)
o Zero-rated Supply;
o Exempt Supply (Exemption thru Notification; Nil-Rated; Non-Taxable
Supply)
Challenges before Accounts
• Reverse Charge
o Notified Goods & Services Sec 9(3) (CGST); Sec 5(3) (IGST)
o Inward Supply from Unregistered Persons Sec 9(4) (CGST); Sec
5(4) (IGST)
• TDS (Sec 51: CGST)
• TCS (Sec 52: CGST)
3. Correct claim of ITC {Sec 16 – 21 (CGST)}
• Condition for ITC claim Apportionment and Blocked ITC
• Separate accounts for Suppliers not depositing Tax ITC not allowed
• Goods received in Installments
• Partial Non-Business & Exempt usage
• Non-Payment in 180 days
• Non-receipt of Goods / Service

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4. Liability and ITC claim in correct State
5. Books to mirror GSTIN records (Matching of State-wise liability and ITC)
6. Multiple Accounting Practices due to Time of Supply (Sec 12 & 13: CGST)
• Memorandum: (Receipt of Good Reverse Charge)
(Date of Service if invoice not raised within 30 days Forward Charge)
• Receipt (Advance collection Forward Charge)
(Advance payment Reverse Charge)
• Accrual (Normal Supply without advance Forward Charge)
• Deferment till collection (Interest, Late Fee and Penalty Forward
charge)
YEAR-END
1. Provision of Service but Invoice yet to be raised (30 days’ grace period)
(AS-9; ICDS-IV)
2. Reconciliation of Accounts vis-à-vis GST (Reconciliation Statement)
(Sec 44)

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POST - TRANSACTIONS
1. Audit
- Normal Audit [Sec 35(5)] Aggregate Turnover > INR 1 cr.
- Audit by Tax Authorities (Sec 65)
- Special Audit (Sec 66)
2. Failure to record Transactions as per Sec 35(1) Tax & Penalties u/s 73 / 74
3. Power of Inspection, Search & Seizure (Sec 67)
4. Access to Business Premises (Sec 71)
5. Responsibility of keeping proper accounts of Job-work with Principal (Sec 143)
6. Appellate Authority demanding books of Accounts (Sec 105)
7. Non-Appealable Decisions & Orders for seizure & retention of books (Sec 121)
Purpose of Accounts & Records
Chapter VIII: Accounts & RecordsChapter VIII: Accounts & Records
• Accounts and other recordsSection 35
• Period of retention of accountsSection 36
GSTGST –– Accounts & RecordsAccounts & Records –– Draft RulesDraft Rules
• Maintenance of accounts by registered
persons
Rule 1
• Generation and maintenance of
electronic recordsRule 2
• Records to be maintained by owner or
operator of godown or warehouse and
transporters
Rule 3

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Every registered person to keep and maintain,
• a true and correct account
• at the principal place of business +
• accounts relating to each place of business at such place of business
Records to Maintain
Sec 35 – GST Law ; Rule 1 - Draft GST Accounts & Records Rules
Inward supply
Goods or services
imported or
exported
Supplies attracting
payment of reverse
charge tax
ITC availed
Production or
manufacture of
goods
Outward supply Output tax
Stock of
goods
DocumentsDocuments
Invoices Bill of Supply Delivery Challans Cr./Dr. Note
Receipt Voucher Payment Voucher Refund Voucher e-Way bills
Sec 2 (89) – GST Law “principal place of business” means the
place of business specified as the principal place of business in
the certificate of registration.
Sec 2 (85) – GST Law “place of business” includes
(a) a place from where the business is ordinarily carried on,
o and includes a warehouse, a godown or any other place
o where a taxable person stores his goods, provides or
receives goods and/or services; or
(b) a place where a taxable person maintains his books of
account; or
(c) a place where a taxable person is engaged in business
through an agent, by whatever name called
Records to Maintain

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If…. Then…
more than one place
of business in RC
[Sec 35(1); Rule 1(8)]
o keep accounts relating to each place of business at
such place of business
oo include any electronicinclude any electronic form of data stored on any
electronic device (Records distribution)
not in a position to
keep accounts as per
provisions of law
approach Commissioner for relaxation
Commissioner
notifies to maintain
additional accounts /
documents
maintain additional records as per order/notification
turnover during a
financial year > INR 1
crores
o get accounts audited by a chartered accountant/
cost accountant
o submit a copy of Audited annual accounts
o along with reconciliation statement & other
prescribed documents
Records to Maintain
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More than one
Activity
[Rule 1(2)]
Separate Accounts and Records for
o Manufacturing,
o Trading, and
o Provision of services, etc
Stock Records
[Rule 1(3)]
o Applies to Every Registered person (Composition tax
person)
o Each commodity Received and Supplied
o Raw materials, Finished goods
o Opening Balance, receipt, supply and closing Balance
o Goods lost, stolen, destroyed, written off or disposed of
by way of gift or free samples
o Scrap and wastage
Advances
[Rule 1(4)]
Separate Account of
o Advances received,
o Advances paid,
o Adjustments made
Records to Maintain

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Suppliers
[Rule 1(6)]
Names and complete addresses of suppliers from whom he
has received the goods or services (reverse charge < 50,000 !!!)
Customers
[Rule 1(6)]
Names and complete addresses of the persons to whom he
has supplied the goods or services (unregd. Persons < 50,000 !!!)
Place of
Business
[Rule 1(6)]
Complete addresses of the premises:
o where the goods are stored
o where goods stored during transit along with the
particulars of the stock stored therein
Undeclared
Place
[Rule 1(7)]
Field Inspection at Undeclared places
o taxable goods found to be stored at any place(s) other
than declared places in RC
o without the cover of any valid documents,
o Determination of tax payable by PO as if such goods
have been supplied by the registered person
Records to Maintain
Computation of
Tax
[Rule 1(5)]
o Applies to Every Registered person (Composition tax
person)
o Tax payable on outward supplies,
o Tax payable on reverse charge basis under sec 9(3) & (4) of
the Act,
o Tax collected and paid,
o Input tax, input tax credit claimed,
oo A register ofA register of tax invoice, credit note, debit note, delivery
challan issued or received during any tax period
Manufacturers
[Rule 1(13)]
o Monthly production accounts, showing the quantitative
details of raw materials or services used in the manufacture
o Quantitative details of the goods so manufactured,
including the waste and by products thereof.
Service Provider
[Rule 1(14)]
o Quantitative details of goods used in the provision of each
service
o Details of input services utilized, and
o Details of the services supplied
Records to Maintain
Sec 2(72): CGST - “manufacture” means processing of raw material or inputs in any manner that results in
emergence of a new product having a distinct name, character and use and the term “manufacturer” shall
be construed accordingly

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Works
Contractor
[Rule 1(15)]
FOR EACH WORKS CONTRACT SEPARATELY
o Separate account
o Names and addresses of Contractor / Contractee
o Description, value and quantity of goods / services utilized in the execution
o Details of payment received
FOR RECEIPT OF EACH GOODS / SERVICES
o Description, value and quantity of goods / services received
o Names and addresses of suppliers from whom he has received goods /
services (what about Unregistered !!!)
Agent
[Rule 1(12)]
FOR EACH PRINCIPAL SEPARATELY
o Authorization to receive or supply goods/services
o Description, value, quantity, etc. of goods/services received / supplied
o Details of accounts furnished
o Tax paid on receipts or on supply of goods/services effected
Records to Maintain
Sec 2(119): CGST- “works contract” means a contract for building, construction, fabrication, completion,
erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or
commissioning of any immovable property wherein transfer of property in goods (whether as goods or in
some other form) is involved in the execution of such contract
Sec 2(5): CGST- “agent” means a person,
o including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other
mercantile agent, by whatever name called,
o who carries on the business of supply or receipt of goods or services or both on behalf of another
Carrier or
C&F Agent
[Rule 1(18)]
o Person having custody over the goods in the capacity of a
carrier (OR) C&F agent for delivery or dispatch thereof to a
recipient on behalf of any registered person
o Maintain true and correct records in respect of goods handled
on behalf of such registered person.
o To produce the details as and when required by the PO
Books in
other Law
[Rule 1(19)]
o Every registered person shall, on demand, produce the books
of accounts which he is required to maintain under any lawrequired to maintain under any law
in forcein force
Books at
undeclared
place
[Rule 1(11)]
o Unless proved otherwise, if any documents, registers, or any
books of account belonging to a registered person are found
at any premises other than those mentioned in the RC
Presumption to be maintained by the said registered person.
Records to Maintain

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Owner or operator of warehouse or godown or any other place used for
storage of goods and Transporter (whether Regd. or not)
Records of consigner Records of consignee
Other prescribed
particulars of goods
Records to Maintain
Unregd.
[Rule 3]
o Submit the details regarding business online in GST ENR-01
o Generation of unique enrollment number
o person enrolled in any other State or UT shall be deemed to be
enrolled in the State or UT
o Amendment of GST-ENR-01 details online
Records o Transporter: records of goods transported, delivered and goods
stored in transit by him and for each of his branches
o Owner or operator of a warehouse or godown: the period for
which particular goods stored;
• dispatch, movement, receipt, and disposal of such goods
Manner of
Storing Goods
o Can be identified item-wise and owner wise
o Facilitate any physical verification / inspection by PO on
demand
Accounts and Records in NON - Electronic Form
• Incorrect Entries [Rule 1(9)]
o Any entry in registers, accounts and documents
o shall not be erased, effaced or overwritten
o all incorrect entries shall be scored out under attestation
o thereafter correct entry shall be recorded
• Each volume of books of account shall be serially numbered
[Rule 1(10)]
Non-Electronic Records

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Accounts and Records in Electronic Form
• Electronic registers and other documents log of every entry
edited or deleted shall be maintained [Rule 1(9)]
• Electronic records authentication by means of a digital
signature [Rule 1(16)]
• Back-up: [Rule 2(1)]
o Proper electronic back-up of records to be maintained and
preserved
o in the event of destruction of such records due to accidents
or natural causes, the information can be restored within
reasonable period of time.
Electronic Records
Accounts and Records in Electronic Form
• To produce, on demand, the relevant records or documents,
duly authenticated by him, in hard copy or in any electronically
readable format.
• To provide, on demand,
o Audit trail and inter-linkages
o The source document, whether paper or electronic,
o The financial accounts,
o Record layout,
o Data dictionary and explanation for codes used
o Total number of records in each field
o Sample copies of documents.
Electronic Records

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• All invoices, debit notes, credit notes and their supporting
documents related to inward supplies of goods/services received,
o on which GST has been charged by the supplier.
o on which tax has been paid under reverse charge.
• Imported Goods
o Bills of entry including courier bills of entry and their supporting
documents
o Certificate issued by appraiser of customs in post office related to
goods imported through post office
• Records related to goods/services diverted for non-business
purposes.
Records for claiming ITC
Rule 1 (ITC Rules)
• Records related to goods/services falling in the negative list of ITC.
• ISD Invoice clearly indicating in such invoice that it is issued only for
distribution of input tax credit
• Input tax credit available only:
o all the applicable particulars as prescribed in Invoice Rules are
contained in the said document, and
o Evidence of receipt of goods/services like gate pass.
o Tax paid by Supplier
o the relevant information, as contained in the said document, is
furnished in FORM GSTR-2 by such person
Records for claiming ITC
Rule 1 (ITC Rules)

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• What to retain? [Rule 1(17)]
• Accounts maintained by the registered person
• All invoices,
• All bills of supply,
• All credit and debit notes,
• All deliverydelivery challanschallans relating to stocks, deliveries, inward
supply and outward supply
• Where to retain? [Rule 1(17)]
•• AtAt every related placeevery related place of business mentioned in the RC !!!
Records Retention
Sec 36 – GST Law
• Period of retention
• Until the expiry of 7272 monthsmonths (6(6 years)years) from the due date of filing of
Annual Return for the year pertaining to such accounts and records.
• In case an appeal or revision or any other proceeding is pending before
any Appellate Authority or Revisional Authority or Tribunal or Court or is
under investigation for an offence under Chapter XIX,
o retain the books of account and other records pertaining to the
subject matter of such appeal or revision or proceeding or
investigation
oo Later of :Later of :
for a period of 11 yearyear after final disposal of such appeal or
revision or proceeding or investigation, or
for the period specified records under sec. 54(1), i.e. 60 months
• For example, if the annual return for the FY 2017-18 is filed on, say,
30.11.2018, then the books of account and other records shall be
maintained till 31.12.2024.
Records Retention
Sec 36 – GST Law

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Penalties
Sec Nature of Fault Penalty
35
(6)
• Fails to account for the goods and/or services in
his books of account as per Sec 35(1)
• Goods other than lost, stolen, destroyed,
written off or disposed of by way of gift or free
samples
Determination of tax payable on
the goods and/or services that
are not accounted for
Sec 73: tax, interest and a penalty
equivalent to 10% of tax or INR
10,000/, whichever is higher
(Max.)
Sec 74: tax , interest and a
penalty equivalent to 50% of such
tax (Max.)
122 • Falsifies or substitutes financial records or
produces fake accounts or documents or
furnishes any false information or return with
an intention to evade payment of tax due
• Fails to keep, maintain or retain books of
account and other documents
• Suppresses of turnover leading to evasion of tax
INR 10,000/- or an amount
equivalent to the tax evaded,
whichever is Higher
Penalties
Sec Nature of Fault Penalty
125 General Penalty
Contravenes any of the
provisions of this Act / Rules for
which no penalty is separately
provided
Max. 25,000/-
132 Punishment
Falsifies or substitutes financial
records or produces fake
accounts or documents or
furnishes any false information
with an intention to evade
payment of tax due under this
Act
Tax Involved
> 5 Cr. - Imprisonment – 5 yrs (max.)
(Cognizable + Non-Bailable) + Fine
> 2 Cr. and < 5 Cr. - Imprisonment – 3 yrs (max.)
(Non- Cognizable + Bailable) + Fine
> 1 Cr. and < 2 Cr. - Imprisonment – 1 yr. (max.)
(Non- Cognizable + Bailable) + Fine
Accounts falsification, etc.
Imprisonment – 6 Months (max.) or fine or Both
(Non- Cognizable + Bailable)
Subsequent Faults- Imprisonment – 5 yrs (max.)
In absence of adequate reasons – not less than 6
Months Imprisonment

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Courtesy: Indirect Taxes Committee, ICAI
Input Credit Adjustment
CGSTIGST
CGST - ITC
SGST
IGST
SGST - ITC
IGSTCGST
IGST- ITC
SGST
Accounting entries to Match the order of Input Credit Adjustment
Books to Maintain
Books Trader Manufacturer Comp-
osition
Service
Provider
Delhi–1
(SO)
Delhi–2
(SO)
Delhi
(HO)
UP
(Factory)
Purchase (Regd. Person)
- Tax Invoice with all information as per
Invoice Rules
√√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√
- GRN for receipt of Goods / Services √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√
- GSTIN of Suppliers + Branches – Physical
copies for records
√√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√
- Debit Note / Credit Note / Delivery
Challan / Bill of Supply / Suppl. Invoice
√√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√
Purchase (URD Person) – Reverse Charge
Invoice Rules
√√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√
- Payment Voucher √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√
- Name and Address documents (KYC) √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√

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Books to Maintain
osition
Service
Provider
Delhi–1
(SO)
Delhi–2
(SO)
Delhi
(HO)
UP
(Factory)
Imports
- Bill of Entry including courier bills of
entry and their supporting documents
√√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√
- Certificate issued by appraiser of
customs in post office related to goods
imported through post office
√√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√
- Import of Services w/o consideration
from related person / establishment
√√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√
ITC (Invoice- level Identification)
Invoice Rules
√√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ -- √√√√√√√√
- GRN for receipt of Goods / Services √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ -- √√√√√√√√
- Non-payment to Suppliers >180 days √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ -- √√√√√√√√
- Non-creditable Goods √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ -- √√√√√√√√
Books to Maintain
osition
Service
Provider
Delhi–1
(SO)
Delhi–2
(SO)
Delhi
(HO)
UP
(Factory)
ITC (Invoice- level)
- Other than Business use √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ -- √√√√√√√√
- Usage for Exempt supply √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ -- √√√√√√√√
- Tax Invoice from ISD √√√√√√√√ √√√√√√√√ -- √√√√√√√√ -- --
- Tax Invoice for Branch Transfer √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ -- --
Production
- Production records (Taxable Supply) -- -- -- √√√√√√√√ R 1(3)R 1(3) --
- Production records (Exempt Supply) -- -- -- √√√√√√√√ R 1(3)R 1(3) --
- Job – worker (Goods Movement) -- -- -- Del.
Challan
Del.
Challan
--
Stock
- Stock records √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ R 1(3)R 1(3) √√√√√√√√
- Goods lost, stolen, destroyed, w/off √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ R 1(3)R 1(3) √√√√√√√√

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Books to Maintain
osition
Service
Provider
Delhi–1
(SO)
Delhi–2
(SO)
Delhi
(HO)
UP
(Factory)
Sales
- GSTIN of Customers + Branches √√√√√√√√ √√√√√√√√ -- √√√√√√√√ √√√√√√√√ √√√√√√√√
Invoice Rules
√√√√√√√√ √√√√√√√√ -- √√√√√√√√ Bill of
Supply
√√√√√√√√
- Tax Invoice by ISD -- -- √√√√√√√√ -- -- --
- Tax Invoice for Branch Transfer of
Goods / Services
Del.
Challan
Del.
Challan
√√√√√√√√ √√√√√√√√ -- --
Output Tax
- Matching of Tax as per Books vs. GSTN √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√
Other Documents
- Trial Balance √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√
- Annual Accounts √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√
- Audit under GST if Agg. T/o > 1 cr. √√√√√√√√ √√√√√√√√ √√√√√√√√ √√√√√√√√ -- √√√√√√√√
GSTGST –– Invoice,Invoice,
Debit / Credit NotesDebit / Credit Notes

21-05-2017
19
Sections Rules
2(66): Invoice
Revised Goods And Services Tax -
Invoice Rules - (31.03.2017)
31: Tax Invoice
32: Prohibition of unauthorised
collection of tax
33: Amount of tax to be indicated in
tax invoice and other documents
34: Credit & debit notes
LawLaw
S 2(66): “invoice” or “tax invoice”
means the tax invoice referred to in
section 31
o Regular supply of goods and/or services
• Supply of services by banking co. or Insurer or a FI including a NBFC
• Supply of services by banking co. / Insurer / FI including NBFC /
Telecom operator / notified suppliers Distinct persons (Sec 25)
o Receipt of goods or services from an Unregistered person to issue tax
invoice + Payment Voucher
o Revised invoice for period between effective date and date of certificate of
registration (New Registration)
o Bill of Supply (Composition + Non-taxable)
o Receipt Voucher for receipt of advance (you can’t issue tax invoice)
o Continuous supply or goods or services
o Cessation of services Invoice + Refund Voucher
o Sent or taken on approval or sale or return basis
o ISD
o Credit or debit note or supplementary invoice
o Delivery Challan 21-05-2017 41
Invoices / Other Documents
SSAR & Associates, Chartered Accountants

21-05-2017
20
Goods
One Time
Movement
Removal
of goods
No
Movement
Delivery OR
making
available
Continuous
Issuance of
Successive
Statement of
Account OR
Receipt of
successive
payment
Services
One time
Provision of
service
Continuous
Due date
ascertainable:
payment is
liable to be
made
Due date not
ascertainable:
Supplier
received the
payment
Due date not
ascertainable:
Supplier
received the
payment
Linked to
completion of
event:
Completion of
event
Linked to
completion of
event:
Completion of
event
Govt. may
notify
Goods /
Services +
Time
When to Issue the Invoice (Sec 31)
Tax Invoice before or at the time ofbefore or at the time of
Before or afterBefore or after …… but within a
period prescribed (30 days) (Rule 2)
• “Removal’’, in relation to goods, means –
(a) despatch of the goods for delivery by the supplier thereof or by any
other person acting on behalf of such supplier, or
(b) collection of the goods by the recipient thereof or by any other person
acting on behalf of such recipient
• “Continuous supply of goods” means –
a supply of goods which is provided, or agreed to be provided,
continuously or on recurrent basis, under a contract,
whether or not by means of a wire, cable, pipeline or other conduit,
and
for which the supplier invoices the recipient on a regular or periodic
basis.
includes supply of such goods as the Government may, subject to such
conditions, by notification, specify
• “Continuous supply of services” means
a supply of services which is provided, or agreed to be provided,
continuously or on recurrent basis, under a contract, for a period
exceeding 3 months with periodic payment obligations, and
includes supply of such services as the Government may, subject to
such conditions, by notification, specify
DefinitionsDefinitions
Sec 2(96) - GST Law
Sec 2(32) - GST Law
Sec 2(33) - GST Law

21-05-2017
21
• On or before when it becomes known that the
supply has taken place OR 6 months from the
date of removal, whichever is earlier
Goods sent / taken on
Approval / Sale / Return basis
• When the supply ceases to the extent of the
supply effected before such cessation (No 30
days’ period)
Supply of services ceases
under a contract before the
completion of the supply
• Within 45 days from the date of supply of
service (Rule 2)
Supply of services by banking
co. or Insurer or a FI including
a NBFC
• Before or at the time of recording in books of
account OR before the expiry of the quarter
during which the supply was made (Rule 2)
Supply of services by banking
co. / Insurer / FI including
NBFC / Telecom operator /
notified suppliers Distinct
persons (Sec 25) : Sch I
When to Issue the Invoice - Other Cases
Sec 31
Sec 31
• On receipt of advance paymentAdvance Collection
• At the time of refund of Advance
Advance Collection
thereafter no Supply
• On the date of receipt of goods or services from
Unregistered person
Reverse Charge u/s 9(3),
9(4)
• Within 1 month from the date of issuance of certificate of
registration (CoR), issue revised invoice against the invoice
already issued during effective date of registration till the
date of issuance of CoR
New Registration
Sec 31
Sec 31
For example: A person applied for registration on 10.09.2017, which was granted on 20.09.2017 w.e.f.
10.09.2017. He has issued an invoice on 15.09.2017 without indicating the amount of tax and other
particulars required in the GST Law.
He may revise the said invoice up to 20.10.2017 to facilitate the recipient to claim input tax credit

21-05-2017
22
• Issue tax invoice > INR 200/--
• Supply value < INR 200/- Not reqd. if
Recipient unregistered + does not require
Consolidated Tax Invoice at the end of day (Rule 1)
Supply of taxable
goods /services
• Issue Bill of Supply
• Supply value < INR 200/- Issue when
requested
• For < INR 200/- Consolidated Bill of supply at
the end of day
• Mention the words “composition taxable
person, not eligible to collect tax on supplies”
at the top of the bill of supply
Supply of non-
taxable goods and/or
services or paying
Composition Tax
• No Tax Invoice has been issued
• Issue Refund Voucher
Advance Collection
thereafter no Supply
Which Documents to issue?
Sec 31
Sec 31
• Issue Revised Invoice within 1 month from the
date of Cert. of Regn.
• Consolidated revised tax invoice for all taxable
supplies to a unregistered recipient
• Consolidated revised invoice for Inter-state
supplies to unregistered recipients in a State <=
2.5 lakhs
New Registration
[Rule 6(2)]
• Issue Receipt voucherAdvance Collection
• Issue invoice when receipt of goods / services from
unregistered person u/s 9(3) or 9(4)
• Issue payment voucher at the time of making
payment to the supplier
• Signature / DSC of recipient / Auth. signatory
Reverse Charge
• Issue Tax InvoiceISD
Sec 31
Sec 31

21-05-2017
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• the original copy being marked as
ORIGINAL FOR RECIPIENT
• the duplicate copy being marked as
DUPLICATE FOR TRANSPORTER;
• the triplicate copy being marked as
TRIPLICATE FOR SUPPLIER
Supply of Goods
• the original copy being marked as ORIGINAL
FOR RECEIPIENT
• the duplicate copy being marked as
DUPLICATE FOR SUPPLIER
Supply of Services
Number of CopiesNumber of Copies
Rule 3 – Revised GST Invoice Rules
Invoice Contents
1 Type of invoice (tax invoice, revised invoice or supplementary invoice)
2 Name, address and GSTIN of the supplier.
3 A consecutive serial no. in one or multiple series not exceeding 16 characters,
containing alphabets or numerals or special characters hyphen or dash and slash
symbolised as “-” and “/” respectively, and any combination thereof, unique for
a financial year
4 Date of issue of invoice
5 HSN code of goods or accounting code of services
6 Description of goods or services
7 Quantity of goods or unit quantity code
8 Total value of supply of goods/services
9 Taxable value of supply of goods or services taking into account discount or
abatement, if any
10 Rate of tax separately for Central tax, State tax , Integrated tax, UT Tax or CessABC/DEL(State/UT)/17-18/G(oods)/S(ervice)/AA(Unit)/1
Note
- No Space
- No special character other than “-”, “/”
- Series for Mfg./ Service / Trading
- Invoice Series used during tax period detail in the GSTR-1

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11 Amount of tax charged separately for Central tax, State tax , Integrated
tax, UT Tax or Cess
12 Place of supply along with name of state, in case of inter-state supply
13 Place of delivery if same is different from place of supply
14 Applicability of reverse charge is mentioned wherever applicable
15 Signature or digital signature of supplier or his authorized signatory
When Then
supply is meant for a registered
recipient
name, address and GSTIN/UID no. of
the registered recipient
supply is meant for an unregistered
recipient and taxable value of supply
> = Rs. 50,000/-
name & address of the recipient and
the address of delivery, name of state
& its code.
More Information
Invoice Contents
When Then
supply is for export • Endorsement on the top “supply meant for
export on payment of IGST” or “supply
meant for export under Bond or Letter of
Undertaking without payment of IGST”
• Name & address of the recipient and the
address of delivery, name of country of
destination & no. & date of application for
removal of goods for export
any invoice or debit note
issued in pursuance of any
tax payable in accordance
with the provisions of section
74 or section 129 or section
130 [Rule 6(3)]
prominently contain the words “INPUT TAX
CREDIT NOT ADMISSIBLE”
Invoice Contents

21-05-2017
25
Taxable
Value
Declaration:
Signature
Name of the Signatory :
Designation / Status :
Electronic Reference Number: Date:
• In lieu of Transporter Copy
• Electronic FilingForm GST INV-1
/
SAC/ Services
Taxable
Value
Declaration:
Signature / Digital signature of the supplier or Authorised Signatory
A consecutive serial no. in one or multiple series not exceeding 16 characters, containing alphabets or
numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any
combination thereof, unique for a financial year
If recipient is unregistered and taxable value of
supply >= INR 50,000
Name and address of the recipient and the address
of delivery, name of State and its code
/
Unique
Quantity
Code
In case of a Inter-state supply
- Place of supply along with the name of
State
- Place of delivery if different from the
place of supply
Tax Invoice
Tax Amount
• Intra- State: To show CGST and SGST
• Inter-State: To show IGST
Rule 1
/
UTGST/ Cess
Details of HSN/ SAC:
(i) If gross turnover in previous year between
INR 1.5 Cr. and INR 5 Cr: Minimum 2
digit HSN/SAC, Mandatory from 2nd year
of GST implementation;
(ii) If gross turnover in previous year> INR 5
Cr: Minimum 4 digit HSN/SAC
mandatory;
(iii) Exports and Imports: 8 digit HSN/SAC
mandatory.

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/
SAC/ Services
Taxable
Value
Declaration:
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination.
/
Unique
Quantity
Code
- Place of supply along with the name of State
- Place of delivery if different from the place of
supply
Tax Invoice
“SUPPLYMEANTFOREXPORTONPAYMENTOFINTEGRATEDTAX”or“SUPPLYMEANTFOREXPORTUNDERBONDOR
LETTEROFUNDERTAKINGWITHOUTPAYMENTOFINTEGRATEDTAX”,asthecasemaybe
Export
Rule 1
/
UTGST/ Cess
/
SAC/ Services
Taxable
Value of
Goods
Declaration:
/
Unique
Quantity
Code
Bill of Supply
“Revised Bill of Supply” or “Supplementary Bill of Supply”, along with the date and
document number of the original BOS
Document
Document
• Supply of Non-taxable goods / services
• Composition Suppliers
Rule 4
Details of HSN/ SAC:
To be specified by Commissioner on
recommendation of GSTC
“SUPPLY MEANT FOR EXPORT ON PAYMENT OF IGST” or “SUPPLY MEANT FOR EXPORT UNDER
BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST”, as the case may be
Any tax invoice / any other
similar document issued under
any other Act for the time being
in force = Bill of Supply

21-05-2017
27
/ Services
Advance Taken
Declaration:
RECEIPT VOUCHERRule 5
/
UTGST/ Cess
supply
No HSN /
SAC reqd. • If tax not determinable 18%
• If nature of Supply not determinable
Inter-state supply
Tax Amount
• Intra- State: To show CGST/ SGST/UTGST
/ Services
Amount of Refund made
Declaration:
REFUND VOUCHER
Tax Amount
Rule 6
/
UTGST/ Cess
supply
No HSN /
SAC reqd.
Number and date of Receipt Voucher (Rule 5)

21-05-2017
28
/ Services
Amount Paid
Declaration:
PAYMENT VOUCHERRule 7
/
UTGST/ Cess
In case of a Inter-state supply Place of supply
along with the name of State
No HSN /
SAC reqd.
Tax Amount
In case of a Inter-state supply Place of supply along with the name of
State
(a) Name, address and GSTIN of the Input Service Distributor;
(b) a consecutive serial number not exceeding 16 characters containing
alphabets or numerals or special characters hyphen or dash and slash
symbolised as , “-”, “/”, respectively, and any combination thereof, unique
for a financial year;
(c) Date of its issue;
(d) Name, address and GSTIN of the recipient to whom the credit is
distributed;
(e) Amount of the credit distributed; and
(f) Signature or digital signature of the supplier or his authorized
representative
• Tax invoice to include ticket in any form
• Whether or not containing the address of the recipient
• Whether or not serially numbered (serial number is not reqd. !!!)
• Rule 1 information (Tax Invoice format) - GST Invoice Rules
Contents – Tax invoice – Input Service Distributor (ISD)
Rule 9(1) – Revised GST Invoice Rules
Contents – Tax invoice – Passenger Transportation Service
Rule 9(4) - Revised GST Invoice Rules
Bank / NBFC / FI
- Document in lieu
thereof, by whatever
name called,
- Whether or not
serially numbered

21-05-2017
29
Applicable
• Goods transport agency supplying services in relation to
transportation of goods by road in a goods carriage
To Issue tax invoice or any other document in lieu thereof, containing –
o The gross weight of the consignment,
o Name of the consignor and the consignee,
o Registration number of goods carriage in which the goods are
transported,
o Details of goods transported,
o Details of place of origin and destination,
o GSTIN of the person liable for paying tax whether as consignor,
consignee or GTA, and
o Information as per rule 1 (Tax Invoice format) of the GST Invoice Rules
Contents – Tax invoice – GTA
• To issue a
o tax invoice; or
o any other document in lieu thereof, by whatever name
called,
• whether issued or made available, physically or electronically
• Whether or not serially numbered, (serial number is not reqd.
!!!)
• Whether or not containing the address of the recipient of
taxable service
• Containing information as per rule 1 (Tax Invoice format) of the GST
Invoice Rules.
Insurer, Banks, FI & NBFC

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30
Circumstances
• Supply of liquid gas (quantity at the time of removal not known);
• transportation of goods for job work;
• Transportation of goods for reasons other than by way of supply;
• Other notified supplies.
Delivery Challan to contain
• Serially numbered not exceeding 16 characters, in lieu of invoice for
transportation;
• Date and number of the delivery challan;
• Name, address and GSTIN of the consigner, if registered;
• Name, address and GSTIN or UIN of the consignee, if registered;
• HSN code and description of goods;
• Quantity (provisional, where the exact quantity being supplied is not known);
• Taxable value;
• Tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax
or cess, where the transportation is for supply to the consignee;
• Place of supply, in case of inter-State movement;
• Signature.
Transportation without issue of Invoice
Rule 10 - Revised GST Invoice Rules
Number of Copies (Delivery Challan)
• the original copy being marked as ORIGINAL FOR CONSIGNEE
• the duplicate copy being marked as DUPLICATE FOR TRANSPORTER;
• the triplicate copy being marked as TRIPLICATE FOR CONSIGNER
Declaration for using Delivery Challan instead of Invoice
• To be declared in declared in FORM [WAYBILL]
Post Delivery (if for the purpose of Supply)
• Issue a tax invoice after delivery of goods
Transportation of CKD and Semi-knocked down Goods
• Complete invoice before dispatch of the first consignment;
• Original copy of the invoice along with the last consignment
• Each consignment
o Delivery challan to give reference of the invoice number;
o To be accompanied by Delivery challan + duly certified copy of the Invoice
Transportation without issue of Invoice
Rule 10 - Revised GST Invoice Rules

21-05-2017
31
Credit/ Debit Notes– Sec 34
Where Taxable
value and/or tax
- Charged in Tax
Invoice > Amount
Payable ;or
- goods returned
by recipient; or
- services found
deficient
Taxable Person
to issue CREDIT
Note
Earlier of:
- 30th September
following end of
FY of supply; or
- date of annual
return
No Credit Note if
incidence of tax
and interest on
supply has been
passed to any
other person
Charged in Tax
Invoice < Amount
Payable
Taxable Person to
issue DEBIT Note
To declare the details of Debit/ Credit notes in the return:
• for the month during which such notes are issued /received; or
A debit note includes a supplementary invoice
Tax liability adjustment in the manner specified under GST Law.
Sec 34, 37, 38, 42
& 43 - GST Law
/
SAC/ Services
Taxable
Value
Declaration:
/
Unique
Quantity
Code
Address of Delivery
Tax Invoice
“Revised Tax Invoice” along with the date and invoice number of the original invoice (Sec
31) / Credit and Debit Note (Sec 34)
Rule 8
/
UTGST/ Cess
Tax Amount

21-05-2017
32
(a) Name, address and GSTIN of the supplier;
(b) Nature of the document;
(c) a consecutive serial number not exceeding 16 characters containing
alphabets or numerals or special characters -hyphen or dash and slash
symbolised as “-” and “/”respectively, and any combination thereof,
unique for a financial year;
(d) Date of issue of the document;
(e) Name, address and GSTIN/Unique ID Number, if registered, of the
recipient;
(f) Name and address of the recipient and the address of delivery, along with
the name of state and its code, if such recipient is unregistered;
(g) Serial number and date of the corresponding tax invoice or, as the case
may be, bill of supply;
(h) Taxable value of goods or services, rate of tax and the amount of the tax
credited or, as the case may be, debited to the recipient; and
(i) Signature or digital signature of the supplier or his authorized
representative.
Contents – Debit / Credit Notes
ReturnsReturns

21-05-2017
33
Sections Rules
37. Furnishing details of outward supplies
Revised Draft GST-
Return Rules
38. Furnishing details of inward supplies
39. Furnishing of Returns
40. First Return
41. Claim of input tax credit and provisional acceptance
thereof
42. Matching, reversal and reclaim of input tax credit
43. Matching, reversal and reclaim of reduction in output tax
liability
44. Annual return
45. Final return
46. Notice to return defaulters
47. Levy of late fee
48. Goods and services tax practitioners
LawLaw
Returns - Features
• Every registered taxable person to furnish returns
• Return to be filed even if there is no business activity during the
return period
• Totally electronic without any requirement of physical submission
• To be filed for each GSTIN
• If more than one GSTIN in one state (Business Verticals / ISD / TDS)
file multiple returns
• Common e-Return for CGST, SGST & IGST
• Filing of return
o The filing of return shall be only through online mode;
o Facility of offline generation and preparation of returns shall be
available but offline returns shall have to be uploaded before the
due date.

21-05-2017
34
Returns - Features
• Return without payment of self-assessed tax
o The return may be filed; however, such return shall be treated as
an invalid return;
o Not to be taken into consideration for matching of invoices and
for inter-governmental fund settlement among states and the
centre
• Error or omission may be rectified - No specific provision for revision
prescribed
• B2B transactions proposed on invoice level – GSTIN, Invoice No. &
date, Value, Description, rate of tax and value of Tax.
• B2C invoice wise only for transaction above specified limit
• HSN Codes – Goods and Accounting Codes - Services
• Separate Tables for Debit / Credit Notes / Input Service Distributor
Credit / TDS etc.
Returns under GST
RETURN
FORM
PARTICULARS DUE DATE APPLICABLE FOR
GSTR – 1 Outward Supplies 10th of the next month
Normal/
Regular
Taxpayer
(other than
compounding
taxpayer, non-
resident tax
payer, TDS u/s
51, TCS u/s 52,
and ISD)
GSTR -
1A
Details of outward supplies as
added, corrected or deleted by
the recipient
Auto generated at
common portal
GSTR – 2 Inward Supplies 15th of the next month
GSTR-2A Details of inward supplies made
available to the recipient on the
basis of Form GSTR-1 furnished
by the supplier
Auto generated at
common portal
GSTR – 3 Monthly return [periodic] 20th of the next month
GSTR – 4
Return by compounding tax
payers
18th of the month next to
the quarter
Compounding
TaxpayerGSTR –
4A
Details of inward supplies made
available to the Composition
dealer on the basis of Form
GSTR-1 furnished by supplier
Auto generated at
common portal
Source: GST Guide with Ready Reckoner

21-05-2017
35
Returns under GST
RETURN
FORM
PARTICULARS DUE DATE
APPLICABLE
FOR
GSTR – 5
Return by non resident tax payers
[foreigners]
Earlier of:
- 20 days after the end
of a tax period
- Within 7 days of the
last day of registration
Foreign Non-
Resident
Taxpayer
GSTR – 6
Return by input service distributors
(ISD)
13th of the next month
Input Service
Distributor
GSTR – 6A
Details of inward supplies made
available to the ISD recipient on the
basis of FORM GSTR-1 furnished by
the supplier
Auto generated at
common portal
GSTR – 7 TDS return 10th of the next month
Tax Deductor
GSTR – 7A TDS Certificate 5 days of depositing TDS
GSTR ITC-1 Communication of acceptance,
discrepancy or duplication of input
tax credit claim
Not specified in the Rules.
GSTR – 8 Details of supplies effected through
e-commerce operator and the
amount of tax collected u/s 52(1)
E- Commerce
operator
Returns under GST
RETURN
FORM
PARTICULARS DUE DATE APPLICABLE FOR
GSTR – 9 Annual return
31st December of next FY
Normal/ Regular
Taxpayer
GSTR-9A Simplified Annual return Compounding Taxpayer
GSTR-9B Reconciliation Statement
GSTR –
10
Final Return
Later of:
- 3 months of the date of
cancellation
- date of cancellation
order,
Taxable person who
applies for cancellation
of registration
GSTR –
11
Details of inward supplies
28th of the next month (as
specified in the Return
format)
Person having UIN
Ledgers
ITC ledger, cash ledger, tax
ledger
On a continuous basis
First Return along with
GSTR – 1/2
End of the month in which
registration has been
granted
New Registration

21-05-2017
36
Person-wise Returns
PARTICULARS DUE DATE
Normal/regular taxpayers – single
registration
• GSTR-1, GSTR-2 and GSTR-3;
• Annual return (GSTR-9, GSTR-9B)
Normal/regular taxpayers – Multiple
registration (for business verticals) within a
state
• GSTR-1, GSTR-2 and GSTR-3 for each of
the registrations separately;
• Annual return (GSTR-9, GSTR-9B)
Compounding/composition taxpayers • GSTR-4;
• Annual return (GSTR-9A)
Casual taxpayers GSTR-1, GSTR-2 and GSTR-3 returns for the
period for which they have obtained
registration
Non-resident taxpayers (Foreigners) GSTR-5
Input Service Distributor (ISD) GSTR-6
Persons deducting TDS GSTR-7
E-commerce operator GSTR-8
GSTR-1 - Features
Separate tables, which seek details of (i) current tax period; and (ii)
Amendments in earlier tax periods, of:
o Outward supplies to a registered person;
o Inter-state outward supplies and invoice value >INR2,50,000/-;
o Outward supplies to other customers;
o Debit notes, credit notes and supplementary invoices;
o Nil-rated, exempted and non-GST outward supplies;
o Exports including deemed exports;
o Tax liability arising on account of time of supply without issuance of
invoice in the same period, i.e., due to receipt of advance money or
value of supply provided without raising an invoice;
o Tax already paid (on advance receipt/on account of time of supply) on
invoices issued in the current period;
o Supplies made through e-commerce portals of other companies to
registered & unregistered persons.

21-05-2017
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GSTR-1 - Features
• The supply information to have details relating to the place of supply in order to
identify the destination state
• Filing of Invoice Value and taxable value
• B2B supplies (recipient claiming input tax credit/recipient is a registered
person)
o All invoices to be uploaded (whether inter-state or intra-state);
o Line-item level data in case multiple tax rate or HSN/Service Accounting
Code (SAC, in short) in one invoice
• B2C Supplies (recipient not claiming input tax credit / recipient is not a
registered person)
o Inter-state (Invoice value more than INR 2.5 lakhs)
− All invoices to be uploaded;
− Line-item level data in case multiple tax rate or HSN/Service Accounting
Code (SAC) in one invoice
o Inter-state (Invoice value below INR 2.5 lakhs) and Intra-state (All Value)
− Aggregate taxable turnover – HSN/SAC-wise, state-wise and rate wise;
− No invoice details need to be submitted.
GSTR-1 - Features
Stating HSN/SAC
o For the 1st year of operations of GST, self-declaration of turnover of
previous financial year shall be taken as the basis;
o From the 2nd year onwards, turnover of previous financial year under
GST shall be used for satisfying this condition;
o Not mandatory if aggregate turnover < INR 1.5 Cr.;
o If gross turnover in previous year between INR 1.5 Cr. and INR 5 Cr. –
Minimum 2 digit HSN/SAC would be Mandatory from 2nd year of GST
implementation;
o If gross turnover in previous year > INR 5 Cr. : Minimum 4 digit HSN/SAC
mandatory;
o Exports and Imports : 8 digit HSN/SAC mandatory

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Rectification of GSTR-1 after submission
• Once submitted, the supplier cannot rectify the same even if mistake
immediately discovered after submission.
• He has two options:
1. Ask the counterparty recipient to make the correct entry
2. Rectify on its own in the GTSR-1 of the next month
• The supplier shall pay tax and interest payable, if any, in case there is
short payment due to such mistake or error after rectification in the
prescribed manner
• Such rectification, however, is not permitted after filing of annual return
or filing of the return for the month of September of the following year
whichever is earlier
Rectification of GSTR-1
• FORM GSTR-2A - Part A (Normal Tax payer);
• FORM GSTR-4A (Compounding Tax payer); and
• FORM GSTR-6A (Input Service Distributor).
Components of GSTR-2A –
This auto drafted form is generated by the GST system from the GSTR-1
submitted by the supplier
- Table 4/4A. Inward supplies received from Registered Taxable Persons and
amendments
- Table 5/5A. Details of Credit/Debit Notes and its amendments
- Table 6/7 ISD/TDS/TCS credit received
Auto Drafted Details –GSTR-2A/4A/6A

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Components of GSTR-2
• Basic details of the Taxpayer i.e. Name along with GSTIN
• Period to which the Return pertains
• Final invoice-level inward supply information pertaining to the tax period
for goods and services separately
• Table 4: Information submitted in GSTR-1 by the Counterparty Supplier of
the taxpayer will be auto-populated in the concerned tables of GSTR-2.
• Recipient is permitted to amend, delete. Also add invoices (not uploaded
by counterparty supplier) if he is in possession of invoices and has
received goods/ services.
• Table 5/6: Separate tables for submitting details relating to import of
Goods/Capital Goods/services from outside India and their amendments.
Returns for Inward Supplies –GSTR-2

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This return form would capture the following information:
• The taxpayer will select the invoice details regarding the in-eligibility and
eligibility of ITC and the quantum available in a particular tax period.
• There will be a separate table for submitting details in relation to ITC
received on an invoice on which partial credit has been availed earlier.
• 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.
The return form would capture the following information
• A separate table for submitting the details of revisions in relation to
inward supply invoices pertaining to previous tax periods (including post
purchase discounts received).
• Table 7: Separate table for details of debit/credit notes
• Table 8: 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 and unregistered dealers.
• Table 9/10: Separate tables for ISD credit received by taxpayer And for
TDS & TCS Credit received by taxpayer.

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The return form would capture the following information
• Table 11: ITC received on an invoice on which partial credit availed earlier;
• Table 12: Tax liability under reverse charge for supplies received from
unregistered person;
• Table 12A: Tax liability under reverse charge arising on account of time of
supply without receipt of Invoice, i.e. advance payment made to supplier;
• Table 13: Tax already paid under reverse charge in earlier tax periods on
account of time of supply due to advance payment to supplier, for which
invoices issued in current period;
• Table 14/14A: ITC reversal and its amendment.
• In case any inward supplies are not matched with the respective suppliers’
return of outward supplies, the return for inward supplies requires
rectification due to error or omission, which is allowed. The recipient shall
pay tax and interest payable, if any, in case there is short payment due to
such mistake or error after rectification in the prescribed manner;
• Such rectification, however, is not permitted after filing of annual return or
filing of the return for the month of September of the following year
whichever is earlier.
Rectification of GSTR-2

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GSTR – 2
Part A-GSTR-2A
Inward Supplies made
available on the basis
of GSTR-1 after 10th of
next month
(Auto populated)
Addition /correction /
deletion of invoices
• From 11th to 15th of
the next month
Final GSTR-2
Submission on or
before 15th of the
next month
Ineligibility in ITC
• at the Invoice Level
• at the Gross Level
for non-taxable /
other than Business
supplies
Part B-GSTR-2A
Invoices
furnished by
ISD
(Auto
populated)
Part C-GSTR-2A
Details of TDS
(Auto populated)
Part D-GSTR-2A
Details of TCS by e-
Commerce Operator
(Auto populated)

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Outward & Inward Supplies – Return (GSTR 3)
Consolidated Return of Outward Supplies and Inward Supplies Return
OUTWARD SUPPLIES includes
[goods &/or services]
Zero Rated
Supplies &
exports
Inter-
state/Intra
-state
supplies &
goods
return
Debit
notes,
credit
notes and
supplemen
tary
invoice
Details to
be
furnished
by 10th day
succeeding
the tax
period
INWARD SUPPLIES includes
[goods &/or services]
Credit
notes,
debit
notes
Inward
supplies of
goods
&/or
services
subject to
RCM
Inward
supplies of
goods
&/or
services
subject to
IGST
Details to
be
furnished
by 15th day
succeeding
the tax
period
Note: Non resident taxable person, ISD & registered person opting composition scheme - not required
to file return of Inward Supplies

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Persons liable to furnish GSTR-3
• Every registered person other than -
o an input service distributor (ISD),
o a non-resident taxable person,
o person paying tax under the composition scheme under sec 10,
o TDS deductor under sec 51,
o Electronic commerce operator collecting TCS under sec 52.
Monthly Return in GSTR-3
Components:
• Monthly return completely auto generated from the information furnished
in GSTR-1 and GSTR-2
• Additional information furnished in the return relates to-
o the utilization of ITC; and
o debit of cash ledger for payment of taxes.
• Excess Payment, if any -
o Carried forward to the next return period.
o Option of claiming refund in the selected bank account.
o If refund claimed, then, GSTR-3 return shall be deemed to be an
application filed under sec 54.
Monthly Return in GSTR-3

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Components:
• Inward supplies including supplies received from Unregistered persons;
• Goods/Capital goods received from outside India (Import of goods); and
services received from a supplier located outside India (Import of services);
• Outward supplies made (intra-state & non-GST); (Inter-state)
• Details of credit/debit notes issued and received;
• TDS credit received;
• Tax liability under reverse charge arising on account of time of supply
without receipt of Invoice;
• Tax already paid on account of time of supply for invoices received in the
current period relating to reverse charge;
Composition Taxpayers in GSTR-4
Outward supplies:
• Suppliers making inter-state supplies shall not be allowed composition
benefit
Inward supplies:
• Receipts from unregistered dealers (Composition taxpayers shall normally
make purchases from registered taxpayers but if they make any purchase
from unregistered taxpayers, it shall attract tax on reverse charge);
• Option to add receipts not uploaded by counter-party supplier– if
o in possession of taxable invoice;
o have received supply of goods or services;

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• Information to be auto populated in Form GSTR-4A:
o Invoice-level purchase information for the purchases from registered
persons including inter-state purchases;
o Credit/debit notes;
o TDS credit receipts.
• Composition dealers shall, after adding, correcting or deleting the details
contained in Form GSTR-4A, furnish the quarterly return in Form GSTR-4
within 18 days after the end of the quarter
• Form GSTR-4 shall be furnished even if it is NIL return
Components:
• Separate tables, which seek following details of (i) current tax period; and
(ii) Amendments in earlier tax periods:
o Inward Supplies from registered persons (to be auto-populated from
counter party GSTR-1 and GSTR-5);
o Details of credit/debit notes;
o Input service distribution;
• Details of ISD ledger:
o Opening and closing balance of ITC;
o ITC received, reversed and distributed.
ISD Return - in GSTR-6

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• Option to add receipts not uploaded by counter-party supplier– if
o in possession of taxable invoice;
o have received supply of goods or services;
• Following information shall be auto populated in Form GSTR-6A:
o Inward Supplies from registered persons (to be auto-populated from
counter party GSTR-1 and GSTR-5);
o Details of credit/debit notes;
• ISD shall, after adding, correcting or deleting the details contained in Form
GSTR-6A, furnish the return in Form GSTR-6 within 13 days after the end of
the month.
ISD Return - in GSTR-6
Components:
• Separate tables, which seek following details of :
o TDS and Revision in TDS;
o Liability payable and paid;
o Refund Claimed.
• Return shall be furnished in Form GSTR-7 within 10 days after the end of
the month;
• Details furnished in GSTR-7 shall be made available electronically to each of
the suppliers in Part C of GSTR-2A on Common Portal after the due date of
filing of GSTR-7;
• TDS Certificate shall be made available electronically to the deductee on
Common Portal in GSTR-7A based upon GSTR-7
TDS Return - in GSTR-7

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Components:
• Separate tables, which seek following details of :
o Details of the supplies to registered persons made through the e-
commerce operator;
o Details of the supplies to unregistered persons made through the e-
commerce operator;
• Return shall be furnished in Form GSTR-8 within 10 days after the end of
the month;
• Details furnished in GSTR-8 shall be made available electronically to each of
the suppliers in Part D of GSTR-2A on Common Portal after the due date of
filing of GSTR-8;
• E-com operator, who collects TCS, shall furnish annual statement, before 31
Dec. following end of such financial year
E-commerce Return - in GSTR-8
Persons liable to furnish
GSTR-9 – Normal taxpayers
GSTR-9A – Composition taxpayers
• Every registered person other than -
o an input service distributor (ISD),
o a non-resident taxable person,
o A casual taxable person,
o TDS deductor under sec 51,
o Electronic commerce operator collecting TCS under sec 52.
Annual Return – GSTR 9/9A

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Components
• Details of all expenditure
− Total value of purchases on which ITC availed (inter-state, intra-state,
imports);
− Other purchases on which no ITC availed;
− Sales returns;
− Other expenses (other than purchases) head-wise.
• Details of Income
− Total value of supplies on which GST paid (inter-state, intra-state supplies,
exports);
− Total value of supplies on which no GST Paid (exports);
− Value of other supplies on which no GST paid;
− Purchase returns;
− Other income (other than from supplies) head-wise.
Annual Return – GSTR 9
Components
• Return reconciliation Statement
− Separately for IGST, CGST, SGST in respect of difference between tax
payable & paid as per audited accounts.
• Other amounts
− Arrears (Audit/Assessment etc);
− Refunds.
• Profit as per the Profit and Loss Statement
− Gross profit (G.P.)
− Profit after tax (PAT)
− Net profit (N.P.)
• G.P. as per returns shall match with G.P. as per books
• Aim – 360 degree view of activities of tax-payer

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• Every registered person whose aggregate turnover during a financial year
exceeds INR 1 Cr., is required to get his accounts audited under sec 35(5)
and shall submit:
o Audited copy of the annual accounts;
o Reconciliation statement duly certified, reconciling the value of supplies
declared in the return furnished for the financial year with the audited
annual financial statement in Form GSTR-9B; and
o Such other particulars as may be prescribed.
• Annual return in Form GSTR-9/9A shall be submitted electronically before
the 31st day of December following the end of such financial year.
• As per sec 25(1), taxpayers shall be liable for registration within 30 days
from becoming liable to register
• First return shall be filed for the period from the date on which he becomes
liable to registration till the date on which registration has been granted.
To illustrate:
- ABC becomes liable to pay tax on 01.7.2017;
- He applies for registration on 15.9.2017;
- What will the due date of filing of first return, if RC is granted on -
(1) 28.9.2017; (2) 04.10.2017; (3) 22.10.2017
(1) 28.9.2017 – Return from 01.7.17 to 30.9.17 to be filed on 10.10.17.
(2) 04.10.2017 – Return from 01.7.17 to 31.10.17 to be filed on 10.11.17.
(3) 22.10.2017 – Return from 01.7.17 to 31.10.17 to be filed on 10.11.17
First Return

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• Every registered person who applies for cancellation of registration either
on closure of business or where the taxpayer is no longer liable to pay tax,
shall furnish a final return in Form GSTR-10 within -
· 3 months of the date of cancellation; or
· date of cancellation order,
whichever is later.
Contents of the Final Return
• Particulars of closing Stock held on date of surrender / cancellation:
Amount of ITC, relating to inputs, inputs contained in semi-finished and
finished goods lying in stock, and capital goods lying in stock – each HSN-
wise
• Amount of tax payable on closing stock
Final Return
Section 41:
• Every taxable person shall, subject to such conditions and restrictions as
may be prescribed, be entitled to take credit of input tax, as self-assessed,
in his return
• Such amount shall be credited, on a provisional basis, to his electronic
credit ledger
• However, a taxable person who has not furnished a valid return u/s 39 of
the Act shall not be allowed to utilize ITC till he discharges his self-
assessed tax liability.
• In other words, one cannot enjoy Input Tax Credit till he
ensures Self-assessment of Tax (even belatedly) vide
relevant valid returns
Provisional Eligibility of ITC

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Returns Process
RECIPIENT
GSTR-1
Returns of
Outward
Supplies
Part A-GSTR-2A/GSTR-
4A
Inward Supplies made
available on the basis of
GSTR-1 after 10th of
next month
Early uploading of
invoices shall be
allowed
Submission of
return by 10th of
next month
Able to see the
invoices uploaded by
their suppliers
Auto-populationafter
10th of next month
Addition / correction /
deletion of invoices
the next month
month next to quarter
(composition)
Final GSTR-2
Submission before
Final GSTR-4
Submission before
18th of month next to
quarter
GSTR-1A
Inward supplies
added / corrected /
deleted by
recipient made
available before
17th of the next
month
GSTR-1
Amended after
accepted
changes
SUPPLIER
Accept or reject
modifications
GSTR-3
General net tax:
Pay / carried
forward

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ITC Claim Matching
No
No
Yes
ITC claim matching after submission of GSTR-3
Yes
Invoices/Debit Notes
accepted w/o amendment
in GSTR-2A/GSTR-2 by
Recipient + Valid Return by
Supplier
ITC matching
ITC Claim < = Output Tax
paid
GST-ITC-1A:
Mismatches of earlier
tax period
GST-ITC-1A: Mismatches of
current tax period
ITC claim in GSTR-2 >
Output tax in GSTR-1
Addition to Current
Month Output tax
Liability of
GSTR-3 of Recipient
GST-ITC-1A: Duplicate
Claims of ITC
Addition to Next
Month Output tax
Liability of
GSTR-3 of Recipient
Rectification
by Recipient/
Supplier
Recipient entitled to reduce output tax liability if
supplier rectifies the return within prescribed
timelines
Output Tax Liability Reduction Matching
No
YesYes
No
Output Tax Liability Reduction matching after submission of GSTR-3
Credit Notes
Accepted w/o amendment
in GSTR-2A/GSTR-1 by
Recipient + Valid Return by
Recipient
Matching
Reduction claim < = ITC
admitted on such Credit
Note by Recipient + Valid
Return by Recipient
GST-ITC-1A:
Mismatches of earlier
tax period
GST-ITC-1A: Mismatches of
current tax period
Liability Reduction claim>
Admitted by Recipient
Addition to Current
Month Output tax
Liability of
GSTR-3 of Supplier
GST-ITC-1A: Duplicate
Claims of Liability
reduction
Addition to Next
Month Output tax
Liability of
GSTR-3 of Supplier
Rectification
by Recipient/
Supplier
Supplier entitled to reduce output tax liability if
Recipient rectifies the return within prescribed
timelines

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• Identification of an error in the invoices uploaded in earlier
tax period:
o Correction of details of invoices in the return of the month when they
were noticed, by providing necessary details in tables meant for
amendment;
o In case the invoices wrongly uploaded presumption that they shall
not have got matched and the ITC on such invoice shall not have been
claimed;
o Correction of such invoices through amendment tables;
o In case of matched invoices, the corrections to be done through
credit/debit notes.
Revision of Returns
• Unreported invoices of previous tax period to be reflected in return of
month in which they are proposed to be included. The interest, if applicable
shall be auto populated.
• Under-reported invoices and ITC revision that have been matched:
Correction using credit/debit note -
− such credit/debit note shall be reflected in the return for the month in
which such adjustment carried out;
− credit/debit note shall 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.
Revision of Returns

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GST Return – Important Points
RECTIFICATION
Rectification allowed till
September 30 or date of filing
of annual return
NON FILLING
Cancellation of registration for
non filing of returns for 3
consecutive tax periods
BLACK LISTING OF DEALERS
Compliance rating to be
introduced. Fall below the
prescribed level would lead to
blacklisting
Late Fees: INR 100 per day subject to a maximum of INR 5,000
PENALTY- NON FILING OF RETURN
Late Fees: INR 100 per day subject to a maximum of INR 5,000
Late Fee - Annual Return INR 100 per day subject to a maximum of 0.25 %
of the aggregate turnover of the defaulter
Getting ready on theGetting ready on the
Appointed DayAppointed Day

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Registration
• State-wise registration [Separate regn. in a State possible if Business
Vertical- Sec 2(18)]
Books of Accounts
• Multiple Place of business in Certificate of Registration Accounts
relating to each place of business to be kept at such places of business [First
Proviso - Sec 35(1)]
Annual Accounts & Annual Returns
• Annual Return & Reconciliation Statement – Registration-wise
• Balance Sheet and Profit & Loss A/c – Registration-wise
Getting ready on the Appointed Day
(Multi-Location Entities)
ITC
• ITC of Goods to claim in the State to which it belongs (no transfer
mechanism)
• ITC of Services (ISD mechanism available)
Branch Transfer
• Taxable Supplies – [Schedule I – Entry 2]
ISD
• Only in respect of Services (Goods not included)
• Separate registration (State-wise)
• No centralised registration
Getting ready on Appointed Day
(Multi-Location Entities)

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Maintain Separate Ledger Accounts for
• Each Liability Type
• Each State
• Group under EACH State
Separate Accounts required for:
• Invoice received but Goods / Services not received
• Goods received in Lots Claim only in the last lot
• Taxes and Returns not submitted by Vendors on time
• Goods / Services not paid within 6 months
• Partial Business Use
• Partial Exempted Supply
• Capital Goods (Telecommunications; Pipelines & Structures)
• Non – Creditable Goods / Services
Required for Annual
Reconciliation / Annual
Return
Masters
• Vendors / Customers Master – (Updation of All GSTIN of a Vendor, HSN / SAC
dealing in, ..)
• Stock / Service Master Items – (Updation of HSN / SAC, Tax rate)
• Chart of Accounts (Creation of new ledger accounts, deactivation of earlier
accounts)
• Integration with Inventory
Transactions
• Modifications considering Time of Supply & Place of Supply [Incidence for
Advance collection / payment, POS (Destination / Location / Supplier – based)]
• Valuation of Branch Transfer / Consignment Agents (Impact on Working capital)
Software Configurations

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• Invoicing
o Invoice format needs to be changed as per new format.
o HSN/SAC code wise details to be captured for items.
o Free of cost supply to be converted to discount mechanism which needs to
be captured line item wise.
o Composite Supply and Mixed Supply
• Reconciling GSTR-2A with Books
• Reconciling GSTR-1A with Books
• Reconciling E-ledgers (Credit Ledger; Cash Ledger; Liability Ledger)
• Goods / Capital Goods sent on Job work – Tracking for receipt after 1 / 3 years
• Validating Creditors for mismatches / compliances
Reporting
• Whether reports are as per Master configuration + Transactions (Reports
output requires validation) (All softwares are new to the GST Regime)
Security of data
Software Configurations
ee--Way BillsWay Bills

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GSTGST –– ee--Way BillWay Bill –– Draft RulesDraft Rules
• Information to be furnished prior to
commencement of movement of goods
and generation of e-way bill
Rule 1
• Documents and devices to be carried by a
person-in-charge of a conveyanceRule 2
• Verification of documents and
conveyancesRule 3
• Inspection and verification of goodsRule 4
• Facility for uploading information
regarding detention of vehicle
Rule 5
E-Way Bill
Rule 1 - Draft GST e-Way Bill Rules
To whom Applicable
• Registered Person
Which Value Applicable?
• Consignment Value > INR 50,000/-
Which Goods?
• All Goods
Purpose
• in relation to a supply
• for reasons other than supply
• due to inward supply from an unregistered person
When to issue?
• before commencement of movement
Which Form?
• Part A of FORM GST INS-01
How to submit?
• Electronically at GSTN
Transportation By
Registered Person
• as a consignor
• or the recipient of supply as the
consignee,
• whether in his own conveyanceconveyance or a
hired one
Recipient / Supplier
Part B of FORM GST INS-01
Transportation By
Transporter
Recipient / Supplier
Details of Transporter Part B of
GST INS-01
E-way bill generation by Transporter
Optional
• Consignment Value < INR 50,000/-
• Movement caused by unregistered
person in
• his own conveyance; or
• hired one; or
• through a transporter
Sec 2(34): CGST - “conveyance” includes a
vessel, an aircraft and a vehicle

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E-Way Bill
Movement from unregistered supplier to a registered recipient
• Deemed to be caused by such recipient if the recipient is known at the time of
commencement of movement
GST INS-01 submission
• unique e-way bill number (EBN)
Transfer of goods from one conveyance to another during Transit
• New GST INS-01 EBN
Multiple consignments in one conveyance
• Select EBNs on GST site GST INS-02
Individual consignment <50K All consignments >50K
• Transporter Fill GST INS-01 EBNs Generate GST INS-02
E-Way Bill
Cancellation of EBN
• Goods not transported
• Wrong details
• Cancellation within 24 hrs of EBN generation unless verified by
Authorities
EBN Validity (from EBIN generation)
• Commissioner may extend for certain goods thru Notification
• < 100 km 1 D
• 100 - <300 km 3 D
• 300 - <500 km 5 D
• 500 - <1000 km 10 D
• > = 1000 km 15 D
• Valid in All States

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E-Way Bill
GST INVGST INV--0101
• Optional
• Upload Tax
Invoice
• Get Inv. Ref. No.
(IRN)
• Valid for 30 D
• Produce IRN
instead of Tax Inv.
AutoAuto
populationpopulation
• Part A of GST
INV-01
• May use GST
INV-01 for
filing GSTR-1
TransportationTransportation
DetailsDetails
• Part B GST INV-
01
EBNEBN
GenerationGeneration
Regd. RecipientRegd. Recipient
• Communication of
acceptance or
rejection of the
consignment
• No communication
within 72 hrs
Deemed
Acceptance
Cancellation
within 24 hrs
unless
verified
during
Transit
Generation and
cancellation of
e-way bill may
be through
SMS
Validity
period of
EBN
Commissioner’s Powers
Draft GST e-Way Bill Rules
Validity Period of EBN (thru Not.) [Rule 1(7)]
• Increase for certain category of Goods
Carry documents instead of the e-way bill (thru Notification) [Rule 2(5)]
• tax invoice / bill of supply / bill of entry
• Delivery challan (other than Supply)
RFID (thru Notification) [Rule 2(4)]
• Class of transporters to obtain a unique RFID
• Get RFID embedded on to the conveyance
• Map the EBN to the RFID prior to the movement of goods
Authorise Officer [Rule 3(1)]
• To intercept any conveyance to verify the e-way bill/ EBN in physical form for all inter-
State / intra-State movement of goods
Installation of RFID Readers for reading EBN mapped to RFID [Rule 3(2)]

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Inspection & Verification
Rule 3 & 4 - Draft GST e-Way Bill Rules
Physical verification of conveyances
• By the persons authorised by Commissioner
Physical verification of a specific conveyance
• Specific information of Evasion of Tax
• After obtaining Approval of the Commissioner
For every inspection of goods in transit
• Online Summary report in Part A of GST INS - 03 within 24
hours of inspection
• Final report in Part B of GST INS - 03 within 3 days of
inspection
Inspection & Verification
Rule 4 & 5 - Draft GST e-Way Bill Rules
Repeat physical verification (PV) of a conveyance
• NO further PV of a conveyance if PV of transported goods on
any conveyance has been done during transit at one place
within the State or in any other State,
• Unless specific information relating to evasion of tax made
available subsequently
Detention > 30 Minutes
• Transporter may upload such information in GST INS-04 online

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BY TRUCK / TRAIN / HAND CART
SALE (I.E. OUTWARD SUPPLY):
o the original copy of Tax Invoice / Bill of Supply being marked as
ORIGINAL FOR RECIPIENT
o the duplicate copy of Tax Invoice / Bill of Supply being marked as
DUPLICATE FOR TRANSPORTER
o Physical copy of e-Way Bill / EBN mapped to RFID embedded on
conveyance as notified by Commissioner
MOVEMENT OTHERWISE THAN SALE (FOR APPROVAL, ETC.):
o the original copy of Delivery Challan being marked as ORIGINAL FOR
CONSIGNEE
o the duplicate copy of Delivery Challan being marked as DUPLICATE FOR
TRANSPORTER
o Physical copy of e-Way Bill / EBI mapped to RFID embedded on
conveyance as notified by Commissioner
Documents for Movement of Goods

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THANK YOUTHANK YOU
SANDEEP GARG, FCASANDEEP GARG, FCA, CMA, CMA
SS SS A R & ASSOCIATESA R & ASSOCIATES
Ph: (011)Ph: (011) 6596091265960912--13, 9810020508, 991112050813, 9810020508, 9911120508
sandeepgarg@ssarca.comsandeepgarg@ssarca.com
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