The document outlines the process for filing GST returns in India. It discusses that returns must be filed electronically and includes key details like common e-returns for CGST, SGST and IGST. It also summarizes the different types of registered taxpayers that must file returns, including normal taxpayers, composition scheme taxpayers, input service distributors etc. The document then provides an example to illustrate the return filing process for a company, including filing outward supply details in GSTR-1, viewing inward supplies in GSTR-2A, reconciling and filing GSTR-2, and ultimately filing the final monthly GSTR-3 return along with payment of taxes.
GST is a vast subject. Some feel that the goods rates have increased whereas some feel its reduced & some are confused thinking that how are they benefited from the implementation of GST
OBJECTIVE
Goods and Services Tax (GST) is an Indirect Tax levied in India introduced in July, 2017 which was one of the most important reforms in the Indian Economy. Unlike erstwhile indirect tax regime, GST promises seamless credit on goods and services across the entire supply chain with some exceptions. In this webinar, we shall understand and analyse the provisions related to Input Tax Credit under the GST law
The following Presentation enumerates the various provisions w.r.t. ITC, how it can be used,eligibilty and conditions for claiming ITC along with various case studies and illustrations. further, it elaborates the concept of input service distributor.
Concept & Nature of supply under GST LawArpit Verma
Chapter III of Central Goods and Services Tax Act, 2017 & Integrated Goods and Services Tax Act, 2017 contains the provision of levy and collection of GST.
The expression “Supply” is defined under section 7(1) of Central Goods and Services Tax Act, 2017.
There is no such proposition in the existing laws as the concept of supply is unique to our tax system and considered as a ‘taxable event’ for the first time in indirect tax regime.
Read My Full Article on Concept & Nature of Supply Under GST.
1. presentation on input tax credit under gstNarayan Lodha
GST, Goods And Service Tax, Basic Concept and Principals of Input Credit under GST, Availability of ITC in Special cases, ITC- Input Service Distributor, Electronic Cash Ledger, Electronic Credit Ledger, Refund of Tax under GST
GST is a vast subject. Some feel that the goods rates have increased whereas some feel its reduced & some are confused thinking that how are they benefited from the implementation of GST
OBJECTIVE
Goods and Services Tax (GST) is an Indirect Tax levied in India introduced in July, 2017 which was one of the most important reforms in the Indian Economy. Unlike erstwhile indirect tax regime, GST promises seamless credit on goods and services across the entire supply chain with some exceptions. In this webinar, we shall understand and analyse the provisions related to Input Tax Credit under the GST law
The following Presentation enumerates the various provisions w.r.t. ITC, how it can be used,eligibilty and conditions for claiming ITC along with various case studies and illustrations. further, it elaborates the concept of input service distributor.
Concept & Nature of supply under GST LawArpit Verma
Chapter III of Central Goods and Services Tax Act, 2017 & Integrated Goods and Services Tax Act, 2017 contains the provision of levy and collection of GST.
The expression “Supply” is defined under section 7(1) of Central Goods and Services Tax Act, 2017.
There is no such proposition in the existing laws as the concept of supply is unique to our tax system and considered as a ‘taxable event’ for the first time in indirect tax regime.
Read My Full Article on Concept & Nature of Supply Under GST.
1. presentation on input tax credit under gstNarayan Lodha
GST, Goods And Service Tax, Basic Concept and Principals of Input Credit under GST, Availability of ITC in Special cases, ITC- Input Service Distributor, Electronic Cash Ledger, Electronic Credit Ledger, Refund of Tax under GST
One of the fundamental features of GST is the seamless flow of input credit across the chain and across the country for supply of Goods or Services. Know more about ITC under GST at https://cleartax.in/s/gst-input-tax-credit/
Overview of Returns in GST, steps to file returns in GST India, Number of returns in GST, Due date for filing returns in GST India, Late Filing Fee in GST, Procedure to File Returns in GST etc.
OBJECTIVE
Under GST, the supplier of goods or services is liable to pay the tax to the Government. However, under the reverse charge mechanism (RCM), the liability to pay GST is cast on the recipient of the goods or services. Reverse charge means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply. In this webinar, we shall understand the applicability and provisions of RCM under GST.
Goods and Services Tax - Input Tax Credit Eligibility
Basic Provisions. How can a taxpayer claim ITC what are the conditions and restrictions for claiming ITC under GST.
Presentation on ITC under GST covering:
1) Eligibility and Conditions for taking ITC
2) Blocked Credits
3) Utilization of ITC
Disclaimer - This content is purely for Educational Purpose only. Take Professional consultation before taking any decision based on the contents of this presentation. We shall not be responsible for any loss, whatsoever caused therein.
Adjudication and Appeals provisions under GST. Includes provisions as per Chapter XVIII of CGST Act, 2017 together with Chapter XIII of CGST Rules, 2017.
One of the fundamental features of GST is the seamless flow of input credit across the chain and across the country for supply of Goods or Services. Know more about ITC under GST at https://cleartax.in/s/gst-input-tax-credit/
Overview of Returns in GST, steps to file returns in GST India, Number of returns in GST, Due date for filing returns in GST India, Late Filing Fee in GST, Procedure to File Returns in GST etc.
OBJECTIVE
Under GST, the supplier of goods or services is liable to pay the tax to the Government. However, under the reverse charge mechanism (RCM), the liability to pay GST is cast on the recipient of the goods or services. Reverse charge means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply. In this webinar, we shall understand the applicability and provisions of RCM under GST.
Goods and Services Tax - Input Tax Credit Eligibility
Basic Provisions. How can a taxpayer claim ITC what are the conditions and restrictions for claiming ITC under GST.
Presentation on ITC under GST covering:
1) Eligibility and Conditions for taking ITC
2) Blocked Credits
3) Utilization of ITC
Disclaimer - This content is purely for Educational Purpose only. Take Professional consultation before taking any decision based on the contents of this presentation. We shall not be responsible for any loss, whatsoever caused therein.
Adjudication and Appeals provisions under GST. Includes provisions as per Chapter XVIII of CGST Act, 2017 together with Chapter XIII of CGST Rules, 2017.
"Filing of Returns"
Filing of Gst Returns helps in determination of Tax liability of the return filer and at the same time it also has a huge Bearing on Determination of tax liability of other persons with whom the former has entered into taxable Activities.
Chapter ix of the CGST Act [section 37 to 48] prescribes the provisions relating to filing of returns.
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GST REGISTRATION
Pre 1st July 2017, a manufacturer, trader, retailer or any other business was filing returns in respect of various compliances – Excise, VAT, Service Tax, Sales Tax, Income Tax etc. with separate returns for each of them. A continuous process of filing returns – monthly, quarterly, half-yearly and yearly existed and businesses were kept occupied throughout the year by filing one or the other return.
GST Audit and GST Annual Return
presentation on GST Audit and Annual Return.
Covering handy material on Relevant provisions governing GST Audit , indicative checklists and summarized contents of annual return and Reconciliation statement
A quick reference for professionals
GST is an Indirect Tax which has replaced many Indirect Taxes in India.
The Act came into effect on 1st July 2017.
Goods & Services Tax Law in India is a comprehensive, multi-stage, destination-based tax that is levied on every value addition.
Presentation of Taxmann's Webinar on New GST Return System for Small Taxpaye...Taxmann
In this Webinar, Sunil Kumar & Deepali Mishra have shared an overview on the New GST Return System for Taxpayers effective from 01.01.2021, and its impacts on Indian Businesses.
Coverage of the Webinar:
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• Existing GST Return System
• Details of E-invoices in Form GSTR-1
2. All About Quarterly Return Monthly Payment (‘QRMP’) Scheme
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• Illustrations on opting in and opting out
3. New GST Return System Small Taxpayers
• New Return System-Small taxpayers (QRMP Scheme)
4. GST Return System Other Taxpayers
• New Return System - Other Taxpayers
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on the issue of UNIFORM MARRIAGE AGE of men and women.
2. “return” means any return
prescribed or otherwise required
to be furnished by or under this
Act or rules made thereunder.
“valid return” means a return
furnished under sub-section (1)
of section 39 on which self-
assessed tax has been paid in
full.
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
3. Filing of returns would only be electronically. (online mode).
The returns prepared in the offline mode will have to be uploaded.
There will be a common e-return for CGST, SGST, and IGST.
A registered Tax Payer shall file GST Return at GST Common Portal
either by himself or through is authorized representative.
There would be no revision of Returns. Changes to be done in
subsequent Returns.
Every registered person, who is required to furnish a return shall pay
to the government the tax due as per such return not later than the
last date of such return.
A registered person shall not allowed to file a return for a tax period
if return for any previous tax period has not been filed. (Sec.39 (10).)
SALIENT FEATURES OF RETURNS
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
4. an input service distributor (ISD).
a non-resident taxable person.
a person paying tax under section 10 (composition levy)
a person paying tax under section 51 (tax deduction at source)
a person paying tax section 52 (tax collection at source)
(e-commerce operator)
NORMAL TAX PAYERS
OTHER TAX PAYERS
registered person.
Who are the persons required to file returns ?
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
5. RETURNS OF OUTWARD
SUPPLIES (Sec.37)
RETURNS OF INWARD SUPPLIES
(Sec.38)
MONTLY RETURN (Sec.39)
FIRST RETURN (Sec.40)
ANNUAL RETURN (Sec.44 )
FINAL RETURN (Sec.45)
NORMAL TAX PAYERS
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
6. GSTR-1 Details of outward supplies (Sec.37)
GSTR-2 Details of inward supplies (Sec.38)
GSTR-3 Monthly return (Sec.39)
GSTR-4 Quarterly Return (composition tax)
GSTR-5 Return for Non-Resident Taxable person
GSTR-6 Return for Input Service Distributor (ISD)
GSTR-7 Return of deducting tax at source (TDS)
GSTR-8 Return of Tax Collected at Source (TCS)
GSTR-9 Annual return (Sec.44)
GSTR-10 Final return (Sec.45)
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
7. Type of Return
(normal tax payer)
Form No.of
Returns
Return of Outward Supply GSTR-1
3x12=36
Return of Inward Supply GSTR-2
Monthly Return GSTR-3
Annual Return GSTR-9 1
Total 37
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
8. Person Section Period Due date Form
Registered 39(1) Monthly By 20th
GSTR-3
Composition
Levy
39(2) Quarterly Within 18
days
GSTR-4
Deducting tax
at source.
39(3) Monthly Within 10
days
GSTR-7
Tax collected at
Source /E-Com
52(4) Monthly
Statement
Within
10 days
GSTR-8
Input service
Distributor
39(4) Monthly Within 13
days
GSTR-6
Non-resident
Taxable person.
39(5) Monthly Within 20
days
GSTR-5
Filing of Monthly/Quarterly return u/s 39 and
statement u/s 52(4) of the CGST Act, 2017
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
9. FURNSHING THE DETAILS OF
OUTWARD SUPPLIES
u/s Section 37 (1) in Form GSTR-1
Every registered person shall furnish electronically the details
of outward supplies of goods or services effected, by 10th day
of the month succeeding the said tax period.
and such details shall be communicated to the recipient of the
said supplies.
The details of “outward supplies” include:
Invoices details of all- intra state or inter-state supplies made to registered person or
unregistered persons (if value less than 2 ½ lakh)
Consolidated details of intra-state supplies made to unregistered person for each tax
rate, and state-wise inter-state supplies of invoice value < 2 ½ lakh of unregistered.
Debit notes, and Credit notes if any issued.
Revised invoices in relation to outward supplies made during any tax period.
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
10. A B
Buyers (A,B&C) receive details of outward
supplies as inward supplies (to filed in GSTR-2)
made by supplier-X. Buyers (A,B&C) after
adding, correcting or deleting, if required, send
back details or make available in GSTR-1A
C
Supplier (X) files outward
Supplies (GSTR-1) and also
makes available of such
details electronically to the
recipients (buyers).
X
Supplier Recipients (Buyers) Made available in Form
by Supplier-X to Buyers
Supplier-X Registered Buyer-A Part-A of GSTR-2A
Supplier-X Buyer-B (Composition Supplier) GSTR 4A
Supplier-X Buyer-C (Input Service Distributor) GSTR 6A
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
11. FURNISHING THE DETAILS OF INWARD SUPPLIES
(under Section 38(2) of FORM GSTR-2
Section 38(1): Every Registered Person
shall
verify,
validate,
modify or,
if required, delete the details relating to
outward supplies and credit or debit notes
communicated u/s 37 (1) to prepare the
details of his inward supplies,
and
may include therein, the details of inward
supplies and credit or debit notes received
by him in respect of such supplies that have
not been declared by the supplier u/s 37 (1).
Every Registered Person before preparing the details of his
inward supplies must, first, comply provisions of Sec.38 (1)
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
12. Section 38 (2): Every registered taxable person shall furnish,
electronically, the details of inward supplies of taxable goods or
services or both in FORM GSTR-2, includes, inter alia,-
Invoice-wise details of all inter-state and intra-state supplies
received from registered or unregistered persons;
Import of goods and services made; and
Debit and credit notes, if any, received.
between 11th and 15th day of the month succeeding the tax
period, on the basis of Part-A, Part-B, Part-C, and Part-D of
FORM GSTR-2A
Part of GSTR-2A Details of invoices provide by: through their Returns
PART-A Registered persons GSTR-1
PART-B Input Service Distributor GSTR-6
PART-C Tax Deductor at Source (TDS) GSTR-7
PART-D E-Commerce Operator (TCS) GSTR-8
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
13. Every normal tax payer for every calendar month
or part thereof, furnish, a return, electronically,
of inward and outward supplies of goods or
services or both
input tax credit availed,
tax payable,
tax paid and other particulars
on or before the 20th day of the month succeeding
such calendar month or part thereof.
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
14. GSTR-3
Electronically generated
information from GSTR-1
and GSTR-2.
Other liabilities of previous
tax periods
PART-A PART-B
Details of information
of tax, Interest, Penalty,
Fees, or other amounts
payable through
Electronic Cash or Credit
Ledger.
Registered person may claim refund of any balance in the electronic cash ledger
as per Refund provisions by showing details in Part B of Return GSTR-3, shall be
Deemed to be an application for refund.
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
16. Person Outward
return
Inward
Return
Monthly
Return
Annual
Return
By 10th By 15th By 20th By 15th
December
Registered Taxable Person Yes Yes Yes Yes
Person opted for
composition levy
-- -- 18th
Quarterly
Yes
Non-resident taxable . Yes Yes Yes ---
Input Service Distributor
(ISD).
-- -- Yes --
TDS Deductor -- -- Yes --
Persons collecting tax at
source (e-commerce).
Yes Yes Yes Yes
A quick reference
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
17. Notice for non-filers, requiring them to furnish returns
within 15 days. (GSTR-3A)
Levy of late-fee for not furnishing returns, Rs.100/- per
day subject to maximum of Rs.5000/- from the due date, in
case of inward or outward supplies or monthly or first
return.
In case of Annual return, Rs.100/- per day, if failure
continues subject to maximum a quarter percent of his
turnover in the State.
Section 15: Notice for defaulters of returns
&Levy of late fee
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
18. GSTIN of the supplier
GSTIN of the recipient
Invoice/Debit note- Number
Invoice/debit note- Date
Taxable value.
Tax amount.
Details of every inward supply
should be matched.
Details of every credit note
related to outward supply
should be matched.
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
19. K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
20. • Furnish outward supply details in Form GSTR-1 by the
10th of next month.
• On the 11th Day, the inward supplies auto-
populated GSTR-2A to the receipt.
• The period from 11th to 15th will allow for any
corrections in Form GSTR-2A and submission in Form
GSTR-2 by 15th of the subsequent month.
• The corrections (addition, modification and deletion)
by the recipient in Form GSTR-2 will be made
available to supplier in Form GSTR-1A.
• The supplier has to accept or reject the adjustments
made by the recipient.
• The Form GSTR-1 will be amended according to the
extent of correction accepted by supplier.
• On 20th, the auto-populated return GSTR-3 will be
available for submission along with the payment.
• After filing the monthly return Form GSTR-3, then the
final acceptance of input tax credit will be
communicated in Form GST ITC-1, if details match.
Steps
in filing returns
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
21. Outward Supplies
Bill No Customer Name
Bill No.1 M/s Automobiles Ltd.
Bill No.2 M/s Automobiles Ltd.
Bill No.3 M/s Automobiles Ltd.
Inward Supplies
Bill No Suppliers Name
Bill No.20 M/s JSW Steels
Bill No.25 M/s Tata Steels
Bill No.50 M/s Shine Aluminium
Bill No.55 M/s Tyre Sole
Let us take an example of M/s Super Cars,
filing return for the Month of April
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
22. M/s Super Cars Ltd, and his suppliers have
uploaded GSTR-1 on 10th May
MAY
10
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
23. MAY
11
On11th May M/s Super Cars Ltd views
the inward supplies through Form GSTR-2A
which are auto-populated.
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
24. MAY
11
MAY
15
TO
Between 11th to 15th May, M/s
Super Cars Ltd reconciles the
Bills shown in Form GSTR-2A
with his books
Inward Supplies
Bill No Suppliers Name
Bill No.20 M/s JSW Steels
Bill No.25 M/s Tata Steels
Bill No.50 M/s Shine Aluminium
Bill No.55 M/s Tyre Sole
On verification, M/s Super Cars Ltd finds that Bill No.50 of
M/s Shine Alluminium is not reflected in the Form GSTR-2A
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
25. MAY
15
On 15th May, M/s Super Cars Ltd,
uploads the missed out
Bill No.50 in Form GSTR-2
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
26. On 16th May, Bill No.50 added by
M/s Super Cars Ltd is made available
to M/s Shine Aluminium in Form GSTR-1A
MAY
16
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
27. MAY
16
MAY
20
TO
Between 16th to 20th May,
M/s Shine Aluminium
verify and accepts Bill 50
Then Bill will be amended
in GSTR-1
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
28. MAY
20
On 29th May,
Automated return Form GSTR-3
is available to M/s Super Cars Ltd
for submission and payment.
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
29. K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise
30. ALL PICTURES, GRAPHICS AND VISUAL REPRESENTATION USED IN THE
ABOVE SLIDES ARE NOT OWNED BY THE AUTHOR/PRESENTER. THE
AFOREMENTIONED HAVE BEEN USED FOR EDUCATIONAL PURPOSES
ONLY.
COPYRIGHT DISCLAIMER
K. Vijaya Kumar, Assistant Commissioner,
Belagavi Central Excise