This document provides an overview and instructions for navigating the Returns module in the CBEC-ACES-GST application. It explains the key concepts and processes for viewing GSTR-1, GSTR-2, and GSTR-3 forms, including downloading invoice details, browsing different return sections, and viewing summaries of tax liability, payments, and refunds. The document also outlines the scope of the user acceptance testing for the Returns module, covering browsing menus and return types as well as downloading supplier invoice data without workflow functionality.

1. DG Systems, CBEC, New Delhi
CBEC-ACES-GST
GSTR- 1, 2, &
www.cbec.gov.in https://cbec-gst.gov.in

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:

3. Course Menu
Topic 02 GSTR-2
Topic 03 GSTR-3
Topic 01 GSTR-1

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

6. MODULE 1
GSTR-1

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

12. Outward Supply Amendments
Click the Amendment tab to view the outward
supply amendments
5
5

13. Downloading the invoice level details
Click the Download Invoices
button
6
Click the OK button to save
the file
7
6
7

14. First page of the downloaded details
Details of the different types of transactions are available
in different sheets (19 sheets) below.
8
8

15. Outward supply to registered person (B2B)
Outward Supply to Registered Person (B2B) sheet appears
9
9

16. Amendment carried out in B2B Supply
Amendment carried out in B2B Supply
10
10

17. Outward supply B2C where invoice value is more then Rs.2 Lakhs
Outward supply B2C where invoice value is more then Rs.2
Lakhs
11
11

18. Outward Supply B2C Less than Rs. 2 Lakhs
Outward Supply B2C Less than Rs. 2 Lakhs
12
12

19. Exports
Click the Exports tab to view the report
13
13

20. Advance Liability
Click the Advance Liability tab to view
the report
14
14

21. Credit and Debit notes
Click the Credit and Debit notes tab to
view the report
15
15

22. E-Commerce
Click the E-Commerce tab to view the
report
16
16

23. MODULE 2
GSTR-2

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

27. Inward supply
Expand all the links to view the
Information
3
3

28. Download Invoice
Click the Download Invoices
button
4
Click the OK button to save
the file
5
4
5

29. First page of GSTR-2 in downloaded excel book
Details of the different types of transactions are
available in different sheets below.
6
6

30. B2B Inward supply invoice wise details
B2B Inward supply invoice wise details
7
7

31. Imports
Click the Imports tab
8
8

32. Imports invoice details
Imports invoice details
report
9
9

33. Supply of Services ( Import)
Supply of Services
(Import) report
10
10

34. Credit and Debit notes
Credit and Debit Notes
report
11
11

35. Inward supply others
Inward Supplies-Others
report
12
12

36. TDS-TCS
TDS-TCS report
13
13

37. TDS Credits invoice wise details
TDS Credits invoice wise
report
14
14

38. ITC
ITC report
15
15

39. Tax liability under reverse charge
Tax Liability report
16
16

40. Tax liability paid for reverse charge
Tax Liability report
17
17

41. MODULE 3
GSTR-3

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

44. Summary of GSTR-3
Expand the above details to view
show further details
3
3

45. Turn over details -Expanded
Turn over details
4
4

46. Tax paid-Expanded
Tax paid
details
5
5

47. ITC Received -Expanded
ITC Received
details
6
6

48. Turnover –further details with graph
Turnover details with graph
7
7

49. Out ward supply- Category wise
Outward supply details with
graph
8
8

50. Inward supply –Category wise
Inward supply details with
graph
9
9

51. Tax liability
Tax liability details
10
10

52. TDS Credit details
TDS Credit details
11
11

53. TCS Credit details
TCS Credit details
12
12

54. ITC Credit
ITC Credit details
13
13

55. Tax paid
Tax Paid details
14
14

56. Refund claim
Refund Claim details
15
15

57. • Let us now take up questions that are posted by you on the chart papers and see who can answer them.
Post It Activity- Q & A

58. Thank You