Teach Back Session – Revisiting Registration Facilitation Notes:

Application for New Registration of a Normal Taxpayer: Hands-On Registration for Taxpayers Application for New Registration of a Normal Taxpayer: Hands-On Facilitation Notes:

Subsequent Login for Tax Official & view the Dashboard: Hands-On Tax Official’s Interface Subsequent Login for Tax Official & view the Dashboard: Hands-On Facilitation Notes:

Tax Official’s Interface Processing of New Registration Application of Normal Taxpayer: Hands-On Facilitation Notes:

Returns for Taxpayers Duration: 3 Hours

Easy filing through multiple modes Returns for Taxpayers Some Highlights Single Interface One interface for all return filing Easy filing through multiple modes Continuous Data of Invoices & Instant Updates Daily invoice Upload B2B Credit Verification Suppliers & receivers required to validate each others invoices for seamless flow of credit Revision of Earlier Declared Entries Facilitation Notes: N/A 

Module Objectives Returns for Taxpayers After completing this module, you will understand: Overview of Returns Creation & submission of the monthly GSTR 1 & GSTR 2 Facilitation Notes: N/A 

Overview of GST Returns Returns for Taxpayers Overview of GST Returns Monthly Quarterly GSTR 1 Statement of Outward Supplies GSTR 2 Statement of Inward Supplies GSTR 3 Monthly GST Return GSTR 5 Non-resident taxable persons GSTR 6 Input Service Distributor (ISD) Return GSTR 7 Tax Deduction at Source (TDS) return GSTR 8 Tax Collection at Source (TCS) Return GSTR 11 Inward Supplies for Government Bodies GSTR 4 Compounding taxpayer Annual GSTR 9 Annual GST Return GSTR 9A Annual return for Compounding Taxpayer GSTR 9B Reconciliation Statement Facilitation Notes: Why do we file GST returns? Any person/entity engaged in the manufacture/supply of goods or providing services with turnover in excess of a prescribed threshold (currently INR 10L for NE States and INR 20L for other states) are liable to pay value added taxes under the GST regime. The tax liability is calculated through standard self-assessment forms or returns and hence it is critical to file accurate and timely returns to correctly assess your overall tax liability. Not doing so may result in Suo Moto action by tax authorities and may lead to interest and penalties on your overall financial liability. In extreme cases, the authorities may initiate criminal proceedings as well against willful defaulters. UIN – UN, Embassies, Others notified by the Commissioner Unscheduled GSTR 10 Final return after cancellation, within three month of cancellation

GSTR 1, GSTR 2, & GSTR 3: Due Date for Filing Returns for Taxpayers GSTR 1, GSTR 2, & GSTR 3: Due Date for Filing GSTR 1 10th of every month GSTR 2 15th of every month GSTR 3 20th of every month Facilitation Notes: N/A  Please note: The tax period for the monthly deadlines is the previous calendar month

GSTR 4, GSTR 5, & GSTR 6: Due Date for Filing Returns for Taxpayers GSTR 4, GSTR 5, & GSTR 6: Due Date for Filing GSTR 4 18th of the month following end of financial quarter GSTR 5* 20th of every month GSTR 6 13th of every month Facilitation Notes: N/A  * Important: For GSTR 5 non-resident taxable persons, final return must be filed by the 20th of the succeeding calendar month or within 7 days of expiration of registration whichever is earlier. Please note: The tax period for the monthly deadlines is the previous calendar month

GSTR 7, GSTR 8, & GSTR 9: Due Date for Filing Returns for Taxpayers GSTR 7, GSTR 8, & GSTR 9: Due Date for Filing GSTR 7 10th of every month GSTR 8 GSTR 9* 31st December Facilitation Notes: N/A  *For previous financial year Please note: The tax period for the monthly deadlines is the previous calendar month

Who can file GST Returns? Returns for Taxpayers Who can file GST Returns? Taxpayer Tax Return Preparer Facilitation Notes: Where do we file GST returns? All GST returns are filed online via the GST portal, through a GST Suvidha Provider, or a Tax Return Preparer. What is Tax Return Preparer A registered taxable person may, in the manner prescribed, authorise an approved Tax Return Preparer to file his return. “authorised representative” means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being — (a) his relative or regular employee; or (b) an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or (c) any chartered accountant, a cost accountant or a company secretary, who holds a valid certificate of practice and who has not been debarred from practice; or (d) a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years. (e) any person who has been authorized to act as a Tax Return Preparer on behalf of the concerned registered taxable person.

Where can I file my GST Returns? Returns for Taxpayers Where can I file my GST Returns? GST Portal www.gst.gov.in Through a GSP GST Suvidha Provider GST Offline Utility Software Facilitation Notes: Where do we file GST returns? All GST returns are filed online via the GST portal, through a GST Suvidha Provider, or a Tax Return Preparer.

What is a GSP? Returns for Taxpayers GST Suvidha Provider (GSP) is an additional mechanism available for taxpayers to facilitate uploading invoices as well as filing returns & act as a single stop shop for GST related services. Currently there are 34 approved GSPs (including companies like Tally, TCS, Deloitte) Taxpayers can choose services of one or multiple GSP based on their requirement & offerings of the GSP. GSP can create their own unique products like Mobile apps, User interface, ERP solutions to help their clients be GST compliant. GSPs will communicate data directly to GST Core system (& not through GST website available for all taxpayers). Facilitation Notes:

GSTR 1: Statement for Outward Supplies Returns for Taxpayers GSTR 1: Statement for Outward Supplies Hi, I am George. I run a motel & provide food & lodging to my clients. Hi, I am Nadeem. I own a shoe factory & supply shoes to various dealers across the country. Facilitation Notes: GSTR 1 This is the return for details of outward supplies on taxable goods or services made by a person/entity registered under the GST regime It is like a sales register It must be filed monthly (by the 10th of the successive month of taxable period) Goods and services must be identified correctly by their HSN codes and SACs respectively GSTR-1 must be filed even if there is no business activity (NIL returns) GSTR 1A It is a temporary version of the GSTR 1 and is available in the event of any modification made by the supplier to their GSTR 2A. GSTR 2A It is an auto populated temporary version of the GSTR 2 on which the receiver accepts, modifies or rejects invoice details sent by the supplier before auto populating the GSTR 2. GSTR 2 - This is the return for details of inward supplies of taxable goods or services claiming input tax credit It is like a summary purchase register Must be filed monthly (by the 15th of the successive month of taxable period) GSTR-2 must be filed even if there is no business activity (NIL returns) Hi, I am Pankaj. I run a grocery shop. I provide daily needs items to the society members & nearby residents.

GSTR 1: Statement for Outward Supplies Returns for Taxpayers GSTR 1: Statement for Outward Supplies In the GSTR 1, invoices are uploaded by the Supplier Taxpayer. Invoice uploaded in GSTR 1 for a financial year can be modified before filing of September GSTR 3 of next financial year or filing of annual return, whichever is earlier. E-commerce sales transactions are captured explicitly in GSTR 1. B2B & B2C transactions are captured separately in GSTR 1. Facilitation Notes: GSTR 1 This is the return for details of outward supplies on taxable goods or services made by a person/entity registered under the GST regime It is like a sales register It must be filed monthly (by the 10th of the successive month of taxable period) Goods and services must be identified correctly by their HSN codes and SACs respectively GSTR-1 must be filed even if there is no business activity (NIL returns) GSTR 1A It is a temporary version of the GSTR 1 and is available in the event of any modification made by the supplier to their GSTR 2A. GSTR 2A It is an auto populated temporary version of the GSTR 2 on which the receiver accepts, modifies or rejects invoice details sent by the supplier before auto populating the GSTR 2. GSTR 2 - This is the return for details of inward supplies of taxable goods or services claiming input tax credit It is like a summary purchase register Must be filed monthly (by the 15th of the successive month of taxable period) GSTR-2 must be filed even if there is no business activity (NIL returns)

GSTR 1: Statement for Outward Supplies Returns for Taxpayers GSTR 1: Statement for Outward Supplies A Supplier Taxpayer is required to prepare GSTR 1 wherein they will report invoice level information. GSTR 1 needs to be filed even if there is no business activity (i.e. Nil Return) during the period of return. Supplier Taxpayer will file return in electronic form only. Invoices for IGST, CGST/SGST will be issued separately (in other words, one invoice can’t have IGST as well as SGST/CGST). An invoice can’t have two different places of supply. POS should be a mandatory field in the inter-state invoice. Bulk upload facilities are available for suppliers who have above specified entries per month. Facilitation Notes: GSTR 1 This is the return for details of outward supplies on taxable goods or services made by a person/entity registered under the GST regime It is like a sales register It must be filed monthly (by the 10th of the successive month of taxable period) Goods and services must be identified correctly by their HSN codes and SACs respectively GSTR-1 must be filed even if there is no business activity (NIL returns) GSTR 1A It is a temporary version of the GSTR 1 and is available in the event of any modification made by the supplier to their GSTR 2A. GSTR 2A It is an auto populated temporary version of the GSTR 2 on which the receiver accepts, modifies or rejects invoice details sent by the supplier before auto populating the GSTR 2. GSTR 2 - This is the return for details of inward supplies of taxable goods or services claiming input tax credit It is like a summary purchase register Must be filed monthly (by the 15th of the successive month of taxable period) GSTR-2 must be filed even if there is no business activity (NIL returns)

GSTR 2A: Draft of GSTR 2 Returns for Taxpayers GSTR 2A contains an auto populated list of all invoices received from all Suppliers Taxpayers’ corresponding returns for the given tax period; these invoices can be acted upon directly in the GSTR 2 before filing. Before filing the GSTR 2, Receiver Taxpayer shall take action on all the invoices received in the GSTR 2A. Receiver Taxpayer can accept, reject, & modify any pending invoices received in the GSTR 2A. Also, receivers can park items for next tax period & such items will roll over to next month’s GSTR 2. Accepted & Modified Invoices will flow to GSTR 2 & in case of Rejection only an intimation will be sent to Taxpayer & Tax Officer. GSTR 2A is a read-only document & will be available for view even after the tax period is over. Facilitation Notes: GSTR 1 This is the return for details of outward supplies on taxable goods or services made by a person/entity registered under the GST regime It is like a sales register It must be filed monthly (by the 10th of the successive month of taxable period) Goods and services must be identified correctly by their HSN codes and SACs respectively GSTR-1 must be filed even if there is no business activity (NIL returns) GSTR 1A It is a temporary version of the GSTR 1 and is available in the event of any modification made by the supplier to their GSTR 2A. GSTR 2A It is an auto populated temporary version of the GSTR 2 on which the receiver accepts, modifies or rejects invoice details sent by the supplier before auto populating the GSTR 2. GSTR 2 - This is the return for details of inward supplies of taxable goods or services claiming input tax credit It is like a summary purchase register Must be filed monthly (by the 15th of the successive month of taxable period) GSTR-2 must be filed even if there is no business activity (NIL returns)

GSTR 2: Statement of Inward Supplies Returns for Taxpayers GSTR 2: Statement of Inward Supplies Receiver Taxpayer can Add any missing invoices in the GSTR 2. GSTR 2 is editable until receiver taxpayer has acted upon all the invoices received from all the supplier taxpayers (bulk approval/rejection is possible in GSTR 2). Receiver taxpayer may choose to not act upon one or more invoices which will carry the ‘pending’ status & may be acted upon in subsequent tax periods. After executing all the necessary actions, receiver taxpayer can file the GSTR 2. GSTR 2 needs to be filed even if there is no business activity (i.e. Nil Return) during the period of return. Receiver Taxpayer will file return in electronic form only. GSTR 2 can be filed only after 10th of the succeeding month. Why? Facilitation Notes: GSTR 1 This is the return for details of outward supplies on taxable goods or services made by a person/entity registered under the GST regime It is like a sales register It must be filed monthly (by the 10th of the successive month of taxable period) Goods and services must be identified correctly by their HSN codes and SACs respectively GSTR-1 must be filed even if there is no business activity (NIL returns) GSTR 1A It is a temporary version of the GSTR 1 and is available in the event of any modification made by the supplier to their GSTR 2A. GSTR 2A It is an auto populated temporary version of the GSTR 2 on which the receiver accepts, modifies or rejects invoice details sent by the supplier before auto populating the GSTR 2. GSTR 2 - This is the return for details of inward supplies of taxable goods or services claiming input tax credit It is like a summary purchase register Must be filed monthly (by the 15th of the successive month of taxable period) GSTR-2 must be filed even if there is no business activity (NIL returns)

GSTR 1A: Addendum to GSTR 1 Returns for Taxpayers GSTR 1A: Addendum to GSTR 1 In the event of any amendment to an invoice or addition (in GSTR 2 of Receiver Taxpayer), the amended/added invoice(s) will auto populate the GSTR 1A of the Supplier Taxpayer. This will happen in case of any error or discrepancy in the invoice level details at supplier’s end. The Supplier Taxpayer can Accept or Reject the amended/added invoice. If Supplier Taxpayer accepts the amendment/addition, their GSTR 1 will be auto-amended & liabilities will be updated accordingly. In case they reject the amendment/addition, there will be no impact on their GSTR 1 & associated liabilities. Facilitation Notes: GSTR 1 This is the return for details of outward supplies on taxable goods or services made by a person/entity registered under the GST regime It is like a sales register It must be filed monthly (by the 10th of the successive month of taxable period) Goods and services must be identified correctly by their HSN codes and SACs respectively GSTR-1 must be filed even if there is no business activity (NIL returns) GSTR 1A It is a temporary version of the GSTR 1 and is available in the event of any modification made by the supplier to their GSTR 2A. Supplier Taxpayer may amend the added invoices (which will then go to Receiver Taxpayer’s GSTR 2A for acceptance or rejection) It is important to note that a Supplier Taxpayer cannot amend the invoice in GSTR 1A as second round of amendment is prohibited GSTR 2A It is an auto populated temporary version of the GSTR 2 on which the receiver accepts, modifies or rejects invoice details sent by the supplier before auto populating the GSTR 2. GSTR 2 - This is the return for details of inward supplies of taxable goods or services claiming input tax credit It is like a summary purchase register Must be filed monthly (by the 15th of the successive month of taxable period) GSTR-2 must be filed even if there is no business activity (NIL returns)

GSTR 1A: Addendum to GSTR 1 Returns for Taxpayers GSTR 1A: Addendum to GSTR 1 What will happen in case the Supplier Taxpayer rejects the amended invoice? It will lead to a mismatch. However, there are two possible scenarios: Upward – Mismatch Report will be created Downward – Supplier Taxpayer, Receiver Taxpayer & Tax Official(s) will be intimated Facilitation Notes: GSTR 1 This is the return for details of outward supplies on taxable goods or services made by a person/entity registered under the GST regime It is like a sales register It must be filed monthly (by the 10th of the successive month of taxable period) Goods and services must be identified correctly by their HSN codes and SACs respectively GSTR-1 must be filed even if there is no business activity (NIL returns) GSTR 1A It is a temporary version of the GSTR 1 and is available in the event of any modification made by the supplier to their GSTR 2A. GSTR 2A It is an auto populated temporary version of the GSTR 2 on which the receiver accepts, modifies or rejects invoice details sent by the supplier before auto populating the GSTR 2. GSTR 2 - This is the return for details of inward supplies of taxable goods or services claiming input tax credit It is like a summary purchase register Must be filed monthly (by the 15th of the successive month of taxable period) GSTR-2 must be filed even if there is no business activity (NIL returns)

GSTR 3: The Consolidated Monthly Return Returns for Taxpayers GSTR 3: The Consolidated Monthly Return Hi, I am Mukesh & I own an automobile workshop. I file GSTR 1 for spare parts & services I supply to various customers. I file GSTR 2 for all the spare parts I receive from various automobile companies. I file GSTR 3, on the basis of GSTR 1 & GSTR 2 so my tax liability during the month is calculated while filing of GSTR 3. Facilitation Notes: Explain GSTR 3 is a consolidated return filed by every taxpayer registered under the GST regime based on GSTR 1 and GSTR 2. GSTR 3 provides the details of tax liability for a given tax period and details of tax paid. GSTR 3 provides details of gross turnover, export turnover, exempted domestic turnover, Nil rated turnover, Non GST turnover, Net taxable turnover. The details of outward and inward supply information will be auto populated from GSTR 1 and GSTR 2. Taxpayers will file return in electronic form only. Further GSTR 3 needs to be filed even if there is no business activity (i.e. Nil Return) during the period of return.   Total tax liability and net tax payable under CGST, SGST, IGST and Additional Tax by the tax payer or his authorized tax consultant for the tax period is captured in the return. GSTR 3 will also capture details of tax paid from Electronic Credit Ledger and Cash ledger. GSTR 3 needs to be filed by 20th of the succeeding month following the end of month for which it is filed. GSTR 1 and GSTR 2 must be filed for the duration for which taxpayer is seeking to file GSTR 3 because the details of the inward and outward supply are auto populated from GSTR 1 and GSTR 2 respectively.

GSTR 3: The Consolidated Monthly Return Returns for Taxpayers GSTR 3: The Consolidated Monthly Return Hi, I am Veena & I run a boutique. I file GSTR 1 for all the stitched garments I supply to my clients. I file GSTR 2 for dress material such as fabric, borders, & buttons I buy from various whole sale merchants I file GSTR 3, on the basis of GSTR 1 & GSTR 2 so my tax liability during the month is calculated while filing of GSTR 3. Facilitation Notes: Explain GSTR 3 is a consolidated return filed by every taxpayer registered under the GST regime based on GSTR 1 and GSTR 2. GSTR 3 provides the details of tax liability for a given tax period and details of tax paid. GSTR 3 provides details of gross turnover, export turnover, exempted domestic turnover, Nil rated turnover, Non GST turnover, Net taxable turnover. The details of outward and inward supply information will be auto populated from GSTR 1 and GSTR 2. Taxpayers will file return in electronic form only. Further GSTR 3 needs to be filed even if there is no business activity (i.e. Nil Return) during the period of return.   Total tax liability and net tax payable under CGST, SGST, IGST and Additional Tax by the tax payer or his authorized tax consultant for the tax period is captured in the return. GSTR 3 will also capture details of tax paid from Electronic Credit Ledger and Cash ledger. GSTR 3 needs to be filed by 20th of the succeeding month following the end of month for which it is filed. GSTR 1 and GSTR 2 must be filed for the duration for which taxpayer is seeking to file GSTR 3 because the details of the inward and outward supply are auto populated from GSTR 1 and GSTR 2 respectively.

GSTR 3: The Consolidated Monthly Return Returns for Taxpayers GSTR 3: The Consolidated Monthly Return Hi, I am Kanwardeep, I run a transport agency. I have drivers on contract from ABC Drivers agency & I provide cab services for inter and intra state travels. I file GSTR 1 & GSTR 2 every month. I file GSTR 3, on the basis of GSTR 1 & GSTR 2 so my tax liability during the month is calculated while filing of GSTR 3 Facilitation Notes: Explain GSTR 3 is a consolidated return filed by every taxpayer registered under the GST regime based on GSTR 1 and GSTR 2. GSTR 3 provides the details of tax liability for a given tax period and details of tax paid. GSTR 3 provides details of gross turnover, export turnover, exempted domestic turnover, Nil rated turnover, Non GST turnover, Net taxable turnover. The details of outward and inward supply information will be auto populated from GSTR 1 and GSTR 2. Taxpayers will file return in electronic form only. Further GSTR 3 needs to be filed even if there is no business activity (i.e. Nil Return) during the period of return.   Total tax liability and net tax payable under CGST, SGST, IGST and Additional Tax by the tax payer or his authorized tax consultant for the tax period is captured in the return. GSTR 3 will also capture details of tax paid from Electronic Credit Ledger and Cash ledger. GSTR 3 needs to be filed by 20th of the succeeding month following the end of month for which it is filed. GSTR 1 and GSTR 2 must be filed for the duration for which taxpayer is seeking to file GSTR 3 because the details of the inward and outward supply are auto populated from GSTR 1 and GSTR 2 respectively.

GSTR 3: The Consolidated Monthly Return Returns for Taxpayers GSTR 3: The Consolidated Monthly Return Precondition - GSTR 1 & GSTR 2 must be filed successfully. Why? Summary of business transaction details for the tax period auto populated on the basis of GSTR 1 & GSTR 2. Examples? Must be filed even if there is no business activity (NIL Return). Who all have to file GSTR 3? Facilitation Notes: Explain GSTR 3 is a consolidated return filed by every taxpayer registered under the GST regime based on GSTR 1 and GSTR 2. GSTR 3 provides the details of tax liability for a given tax period and details of tax paid. GSTR 3 provides details of gross turnover, export turnover, exempted domestic turnover, Nil rated turnover, Non GST turnover, Net taxable turnover. The details of outward and inward supply information will be auto populated from GSTR 1 and GSTR 2. Taxpayers will file return in electronic form only. Further GSTR 3 needs to be filed even if there is no business activity (i.e. Nil Return) during the period of return.   Total tax liability and net tax payable under CGST, SGST, IGST and Additional Tax by the tax payer or his authorized tax consultant for the tax period is captured in the return. GSTR 3 will also capture details of tax paid from Electronic Credit Ledger and Cash ledger. GSTR 3 needs to be filed by 20th of the succeeding month following the end of month for which it is filed. GSTR 1 and GSTR 2 must be filed for the duration for which taxpayer is seeking to file GSTR 3 because the details of the inward and outward supply are auto populated from GSTR 1 and GSTR 2 respectively.

Monthly Returns: Data Flow Returns for Taxpayers Monthly Returns: Data Flow GSTR 5 (NRTP) GSTR 6 (ISD) GSTR 7 (TDS) GSTR 8 (TCS) GSTR 1 GSTR 1A GSTR 2/2A GSTR 2/2A OF SUBSEQUENT TAX PERIOD MODIFY ADDED INVOICE Facilitation Notes: NRTP: Non-resident Taxable Person ISD: Input Service Distributor TDS: Tax Deducted at Source TCS: Tax Collected at Source Question: What if the invoice has been raised in GSTR 1 rejected in GSTR 2 and later on both supplier and receiver agree that it was a genuine invoice? What is the remedy? Answer: The final outcome will be based on the Rules in public domain. However, it is envisaged that Receiver can pull it out from the history and make changes if supplier has not accepted/ rejected the rejection done by receiver. Question: GSTR 1 not filed by the supplier. Recipient filed GSTR 2 and added missing invoice and claimed ITC. After 10th supplier files GSTR 1 (belated) without any action in his GSTR 1A. What will happen? Answer: There will be a mismatch report generated after 20th of the succeeding month. Also, the ITC Claimed by receiver will be reversed in the month following the month in which mismatch is generated, if not accepted by Supplier in subsequent month also. ACCEPT MODIFY or ADD REJECT ACCEPT or MODIFY MISMATCH FILE GSTR 2 REJECT

GSTR 1, GSTR 2, & GSTR 3: Checking for Understanding Returns for Taxpayers GSTR 1, GSTR 2, & GSTR 3: Checking for Understanding What will be the impact of a credit note filed by the supplier on his liability in that tax period? What happens to the ITC availed in GSTR 2 if the supplier rejects the invoice details? Can invoice details be amended if the recipient accepts & claims credit on an invoice? Facilitation Notes: What will be the impact of a credit note filed by the supplier on his liability in that tax period? Ans: Liability will reduce as credit note will reduce taxable value of invoice What happens to the ITC availed in GSTR 2 if the supplier rejects the invoice details? Ans: If Supplier rejects any item in GSTR 1A it becomes part of mismatch report and the ITC of recipient will be reversed if mismatch is not resolved by return of month when mismatch was first reported Can invoice details be amended if the recipient accepts & claims credit on an invoice? Ans: No invoice details cannot be amended. Only Dr/Cr note can be issued

Filing GSTR 1: Demonstration Using Application – Preconditions Returns for Taxpayers Filing GSTR 1: Demonstration Using Application – Preconditions Taxpayer should be a registered taxpayer & have an Active GSTIN for the given tax period. Taxpayers should have valid login credentials (i.e., User ID & password). For cancelled GSTIN, taxpayer will have an option to file GSTR 1 for tax period during which there was business activity after the date of application for cancellation. Taxpayer should have an active (unexpired & unrevoked) digital signature certificate (DSC) in case of Taxpayer for whom digital signing is mandatory. Taxpayer should have a valid Aadhar number with mobile number if they opt for e-sign. Facilitation Notes: Explain User Logs into the GST Portal and clicks on GST Services, selects the Returns menu. On clicking Returns Menu various returns will be displayed. User can navigate the return via respective sub-menu. The taxpayer will download the GSTN provided utility for uploading invoice details or user can use any other third party utility to generate file in the specified format. 

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: N/A 

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: Explain User Logs into the GST Portal and clicks on GST Services, selects the Returns menu. On clicking Returns Menu various returns will be displayed. User can navigate the return via respective sub-menu. The taxpayer will download the GSTN provided utility for uploading invoice details or user can use any other third party utility to generate file in the specified format.  In the Services Menu, click on Returns > Returns Dashboard

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: N/A  Select Financial Year & Return Filing Period (Calendar Month) Click SEARCH

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: N/A  3. Select GSTR 1 – Outward supplies made by the taxpayer by clicking on PREPARE ONLINE

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: Make sure you put 0 (zero) in Gross Turnover of the taxpayer in the previous financial year and click SAVE as it is a mandatory field and you will NOT be able to proceed without saving the value. 4. Click on B2B Invoices & you will be directed to the Add Invoice Page

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: N/A  5. Click on ADD INVOICE

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: N/A  6. Enter Receiver GSTIN & Receiver Name will get auto populated. Enter the other mandatory details 7. Proceed to add line item-wise data in dropdown that appears after entering GSTIN (next slide)

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: Question: What is the process to change the HSN Code if the wrong HSN code was mentioned in the invoice by supplier and the receiver accepted it? Answer: Once an invoice is accepted by the corresponding taxpayer, the invoice attains finality and no changes are can be made after that. Question: Whether the tax rate will be auto populated HSN-wise or needs to be mentioned for each and every item for every invoice? Answer: As of now Taxpayer is expected to enter the rates because HSN-wise tax rates are not available yet. 8. Enter all the mandatory details like HSN Code (Goods) or SAC (Services) , CGST + SGST or IGST (depending on whether Inter-state or Intra-state supply,) CESS etc. 9. Click ADD to add the line item

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: N/A  10. Once all line items are added for a particular invoice, click SAVE to add the invoice

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: N/A  11. On clicking SAVE, You will be directed to the previous page and there will be a status display on the processing of the invoice 12. Click on Click Here for Update

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: N/A  13. Click on the reference number under B2B and status will be updated as Processed (may take up to 1-minute) 14. Click BACK. You will be directed to the GSTR 1 landing page and the B2B tile in GSTR 1 will reflect the number of invoices added

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: N/A  15. Click on B2B Invoices and you will be directed to the Add Invoice page again where the added the invoice will reflect under B2B Invoices – Receiver-wise Summary

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: N/A 16. You can click on the GSTIN under Receiver Details and you will be directed to the Add Invoice Page from where you can also edit/delete the added invoices (under Actions)

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application Facilitation Notes: Question: For Debit Notes and Credit Notes why is the Invoice Number mandatory for turnover/quantity discount? Answer: As of now, the process is debit/credit note can be linked with invoice no only. So, if the taxpayer wants to provide any discount then it has to be linked with the invoice. 16. You can click on the GSTIN under Receiver Details and you will be directed to the Add Invoice page from where you can also edit/delete the added invoices (under Actions) 17. Similarly, add all the invoices with line item-wise data in the respective tiles - B2B, B2C – Large, B2C – Others, etc. 18. Once you have added all the details, click on SUBMIT at the bottom of the GSTR 1 landing page

Filing GSTR 1: Demonstration Using Application Returns for Taxpayers Filing GSTR 1: Demonstration Using Application 19. After clicking SUBMIT, click on FILE 20. In case of private limited companies, LLPs, & FLLPs DSC is mandatory for filing returns 21. Click Confirm Facilitation Notes: Question: What is the difference between SUBMIT and FILE GSTR 1? Answer: When GSTR 1 or 2 are submitted they go on the server for validation/error check and if there is no error then theycan be filed with help of DSC/ E-Sign. 22. Once user clicks on Confirm button, the Acknowledgement Reference Number (ARN) will be generated & the pop-up message will appear (as shown)

Filing GSTR 1: Demonstration Using Application – Business Rules Returns for Taxpayers Filing GSTR 1: Demonstration Using Application – Business Rules GSTR 1 for the current tax period cannot be filed if GSTR 3 is not filed for the immediately preceding period. GSTR 1 can be filed only after completion of the calendar month except in the case of casual dealers Interest will be calculated for taxpayers on be daily or monthly based on final version of the law. Facilitation Notes: N/A 

Filing GSTR 1: Hands-on Training Returns for Taxpayers Filing GSTR 1: Hands-on Training Facilitation Notes: N/A 

Filing GSTR 2: Demonstration Using Application Returns for Taxpayers Filing GSTR 2: Demonstration Using Application Facilitation Notes: N/A 

Filing GSTR 2: Demonstration Using Application – Preconditions Returns for Taxpayers Filing GSTR 2: Demonstration Using Application – Preconditions Taxpayer should be a registered taxpayer & have an Active GSTIN for the given tax period. Taxpayers should have valid login credentials (i.e., User ID & password) For cancelled GSTIN, taxpayer will have an option to file GSTR 2 for period after the date of application for cancellation; it will not be mandatory. Taxpayer should have an active (unexpired & unrevoked) digital signature (DSC) in case of Taxpayer for whom digital signing is mandatory. Taxpayer should have a valid Aadhar number with mobile number if they opts for e-sign. Facilitation Notes: Explain User Logs into the GST Portal and clicks on GST Services, selects the Returns menu. On clicking Returns Menu various returns will be displayed. User can navigate the return via respective sub-menu. The taxpayer will download the GSTN provided utility for uploading invoice details or user can use any other third party utility to generate file in the specified format. 

Filing GSTR 2: Demonstration Using Application Returns for Taxpayers Filing GSTR 2: Demonstration Using Application Facilitation Notes: N/A  From the landing page of returns, select return filing period (Financial Year + Month) Click on PREPARE ONLINE GSTR 2 can be filed only up to period of registration (i.e., till date of cancellation)

Filing GSTR 2: Demonstration Using Application Returns for Taxpayers Filing GSTR 2: Demonstration Using Application Facilitation Notes: N/A  4. The Summary wise details for the data uploaded will be available in this screen where the taxpayer will be able to view the summary of all data uploaded & processed.

Filing GSTR 2: Demonstration Using Application Returns for Taxpayers Filing GSTR 2: Demonstration Using Application Facilitation Notes: N/A  5. Click on B2B Invoices to view invoice level details received from Supplier Taxpayers’ filed GSTR 1 6. In case supplier(s) have not filed GSTR 1, you can upload details yourself using the UPLOAD button (refer to slide 63). The process is identical to the upload process in GSTR 1

Filing GSTR 2: Demonstration Using Application Returns for Taxpayers Filing GSTR 2: Demonstration Using Application Facilitation Notes: Question: What if the invoice has been raised in GSTR 1 rejected in GSTR 2 and later on both supplier and receiver agree that it was a genuine invoice? Then what is the remedy? Answer: The final outcome will be based on the Rules in the public domain. However, it is envisaged that the Receiver taxpayer can pull it out from the history and make changes if supplier taxpayer has not accepted/rejected the rejection done by receiver. 7. When you click on B2B Invoices, Supplier-Wise Summary will be available. 8. Click on supplier to view invoice level details submitted by supplier or click on ADD MISSING INVOICE DETAILS to upload any invoices not uploaded by supplier

Filing GSTR 2: Demonstration Using Application Returns for Taxpayers Filing GSTR 2: Demonstration Using Application Facilitation Notes: N/A  9. When you click on supplier name, you will see the above screen 10. There are 3 categories – uploaded by Supplier, uploaded by Taxpayer (Receiver), & modified by Supplier 11. Select one or multiple invoices to Accept & then to Reject (if any) 12. Use the action button against each invoice to edit the invoice if necessary

Filing GSTR 2: Demonstration Using Application Returns for Taxpayers Filing GSTR 2: Demonstration Using Application Facilitation Notes: N/A  13. Edit invoice screen 14. Receiver Taxpayer will make the modifications & save the invoice which will then flow to GSTR 1A of Supplier Taxpayer for Approval or Rejection

Filing GSTR 2: Demonstration Using Application Returns for Taxpayers Filing GSTR 2: Demonstration Using Application Facilitation Notes: Question: Why is import of goods in GSTR 2 and why is the information not auto populated from ICEGATE or for that matter any validation from ICEGATE? Answer: In case of import, supplier is not situated in India, hence information has to be filled by the receiver of the goods. For ICEGATE integration/ validation, it is currently under deliberation. 15. Similar process will be followed for the other sections of the GSTR 2, & upon completion of correctly uploading all invoice level details in all sections or modifying the invoice level details received from various sources in the auto populated sections, Receiver Taxpayer is ready to file the monthly GSTR 2

Filing GSTR 2: Demonstration Using Application Returns for Taxpayers Filing GSTR 2: Demonstration Using Application Facilitation Notes: N/A  16. Once the return is created the taxpayer will affix his DSC by clicking on DSC button (only if mandatory otherwise E-Sign). Once DSC are affixed, the button for file GSTR-2 will be enabled so that the taxpayer can file his GSTR-2 17. You can also preview the return before filing

Filing GSTR 2: Demonstration Using Application Returns for Taxpayers Filing GSTR 2: Demonstration Using Application Facilitation Notes: N/A  18. Once user clicks on File GSTR-2 button the below message for confirmation to proceed will appear.

Filing GSTR 2: Demonstration Using Application Returns for Taxpayers Filing GSTR 2: Demonstration Using Application Facilitation Notes: N/A  19. Once user clicks on Confirm button, the Acknowledgment Reference Number will be generated & the pop-up message will appear as shown in screenshot.

Filing GSTR 2: Demonstration Using Application – Business Rules Returns for Taxpayers Filing GSTR 2: Demonstration Using Application – Business Rules GSTR 2 for the current tax period cannot be filed if GSTR 3 is not filed for the immediately preceding period. GSTR 2 can be filed only after 10th of the succeeding month except in the case of casual dealers. Interest will be calculated for taxpayers on a daily or monthly depending upon on final version of the law. Facilitation Notes: N/A 

Filing GSTR 2: Hands-on Training Returns for Taxpayers Filing GSTR 2: Hands-on Training Facilitation Notes: N/A 

Module Summary Returns for Taxpayers You have reached the end of the module, you should be able to: Understand the Overview of Returns Creation of the GSTR 1 & GSTR 2 returns Facilitation Notes: N/A

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