Returns for Taxpayers.

Returns for Taxpayers

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

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

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

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 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 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 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

Supplier Recipient Auto-Populated GSTR-1 GSTR-2A Manually SUPPLIER

Supplier Recipient GSTR-2A GSTR-1A becomes part of GSTR-2
Manually accept admissible entries Claiming missing Credit entries GSTR-1A becomes part of GSTR-2

Claimed entries Auto-Populated
Recipient Supplier GSTR-2A GSTR-1 Accepted Manually Accepted GSTR-1A GSTR-2 Rejected Claimed entries Auto-Populated Claimed Manually Mismatch

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: 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

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

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

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

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

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)

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

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

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

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

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

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)

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

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 2: Preconditions
Returns for Taxpayers Filing GSTR 2: 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.

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)

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.

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

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

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

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

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

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

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.

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.

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 3: Demonstration Using Application – Preconditions
Returns for Taxpayers Filing GSTR 3: 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 and password) 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 Aadhaar number with mobile number if they opts for e-sign. GSTR 1 & GSTR 2 for the given period must be filed successfully GSTR 3 relating to earlier periods should be filed 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.

Returns for Taxpayers Filing GSTR 3: Demonstration Using Application Facilitation Notes: N/A From the landing page of returns, select return filing period (Financial Year + Month) Click on GENERATE under GSTR 3

Returns for Taxpayers Filing GSTR 3: Demonstration Using Application Facilitation Notes: N/A On clicking GENERATE, Taxpayer will be directed to GSTR 3 Dashboard where a summary of GSTR 3 will be displayed if the GSTR 1 and GSTR 2 for the tax period have been filed by the taxpayer. This summary will be generated based on the details filed in GSTR 1 and GSTR 2

Returns for Taxpayers Filing GSTR 3: Demonstration Using Application Facilitation Notes: N/A User will edit the prefilled Turnover details in this field

Returns for Taxpayers Filing GSTR 3: Demonstration Using Application Facilitation Notes: N/A User can cross verify the prefilled data of Outward Supply

Returns for Taxpayers Filing GSTR 3: Demonstration Using Application Facilitation Notes: N/A User can cross verify the prefilled data of inward Supply

Returns for Taxpayers Filing GSTR 3: Demonstration Using Application Facilitation Notes: N/A User can cross verify the prefilled data of ITC Credit

Returns for Taxpayers Filing GSTR 3: Demonstration Using Application Facilitation Notes: N/A User can enter the amount for which refund to be claimed

Returns for Taxpayers Filing GSTR 3: Demonstration Using Application Facilitation Notes: N/A Details of tax paid are auto populated from Cash & Electronic Credit Ledger

Returns for Taxpayers Filing GSTR 3: Demonstration Using Application Facilitation Notes: N/A Details of TDS Credit are auto populated from GSTR 2

Returns for Taxpayers Filing GSTR 3: Demonstration Using Application Facilitation Notes: N/A Details of Total Tax Liability are auto populated from GSTR 3

Returns for Taxpayers Filing GSTR 3: Demonstration Using Application When liability is calculated, the return is created & the taxpayer will affix their DSC by clicking on DSC button. Once DSC are affixed, the button for file GSTR 3 will be enabled so that the taxpayer can file their GSTR 3 You can also preview the return before filing Facilitation Notes: N/A

Returns for Taxpayers Filing GSTR 3: Demonstration Using Application – Business Rules Post generation of GSTR-3, the liability (tax/interest/late fees/penalty) of the Taxpayer & ITC will be computed & updated in then Tax liability Register & Electronic Credit Ledger. If GSTR 3 is filed with Short/No Payment of liability, it will be treated as an Invalid Return & mismatch of recipients will be generated as if GSTR 3 for that tax period has not been filed. Facilitation Notes: N/A

Taxpayer’s Interface: View E-filed Returns
1 2 Taxpayer logs into GST portal & clicks ‘View e-filed Returns’ in Returns section under the Services menu On making the selection, the taxpayer will be able to view returns filed for a selected period as per the criteria in the screenshot Facilitation Notes: Covered in detail in the returns module. 3 Based on selected criteria, system will display valid returns filed during that period

Relevant result(s) are displayed & taxpayer can check the status
Taxpayers’ Interface Taxpayer's Interface: Track Return Status 1 2 3 Taxpayer logs into GST portal & clicks ‘Track Return Status’ in Returns section under the Services menu Search page (screenshot) will allow taxpayer to search for Return through Status, Filing Period or ARN Relevant result(s) are displayed & taxpayer can check the status Facilitation Notes:

GSTR 4: Composition Taxpayer Return
Returns for Taxpayers GSTR 4: Composition Taxpayer Return Simplified Quarterly Return to be submitted by the Composition Taxpayer Similar to GSTR 2, details of inward supplies will be auto populated from counterparty GSTR 1 & GSTR 5 in GSTR 4A (equivalent of GSTR 2A) The composition tax payer will provide the summary of the outward supplies liable for composition levy Furnish invoice-level details of inward supply attracting reverse charge & those received from the unregistered traders including the details of goods or services imported from outside India GSTR 4 needs to be filed even if there is no business activity (Nil Return) during the period of return Do you remember the filing date for GSTR 4? Facilitation Notes: N/A

GSTR 5: Non-resident Foreign Taxpayers
Returns for Taxpayers GSTR 5: Non-resident Foreign Taxpayers Non- Resident Foreign Taxpayers shall be required to file GSTR 5 up to 20th of next month or within a period of 7 days from date of expiry of registration whichever is earlier Cannot avail ITC on local procurement Flow will be similar to GSTR 1 & so the GSTR 5 will auto populate GSTR 2A/4A/6A of Receiver Taxpayers Facilitation Notes: N/A

Returns for Taxpayers GSTR 6: ISD Return
The Input Service Distributor is responsible for the distribution of Input Tax Credit to various units of the same legal entity having different GSTINs therefore, Taxpayer intending to distribute input services will be required to take separate registration as an ISD The ISD receives input service invoices on which it can avail ITC and then distribute the same to various other locations based upon the consumption of the services or any other method as the law may prescribe The GSTR 6 is auto populated from the draft GSTR 6A which is in turn auto populated by GSTR 1/5 ISD can Accept, Amend, & Reject the entries in GSTR 6A & upon submission of draft GSTR 6A, GSTR 6 will be created & subsequently filed In case of any missing entries, ISD can add directly in the GSTR 6 before filing Facilitation Notes: ITC attributable to different branches having same PAN but different GSTINs will be distributed through issuance of invoices

A taxable person has a legal obligation:
Returns for Taxpayers GSTR 7: TDS Return A TDS return is a monthly statement of mandatory tax deductions made at source by a receiver (as per the laws proposed to be made in the GST regime) to a supplier’s payment. A taxable person has a legal obligation: To declare their TDS liability for a given period (monthly) in the TDS return; Furnish details of the TDS paid under four major heads viz., CGST, SGST, IGST & Cess in accordance with that return, & File correct & complete return within stipulated time frame given the fact that the TDS credit will be available to the counter party taxpayer (supplier) upon filing of TDS return in GSTR 7 by the Deductor (i.e., person liable to deduct TDS) Facilitation Notes: TDS details will be auto drafted to the supplier’s GSTR 2, in case of rejection resulting in mismatch, the Deductor can amend that entry in their next return

Filing of NIL Return is not mandatory for E-commerce operators.
Returns for Taxpayers GSTR 8: TCS Return GSTR 8 is a return filed by e-commerce portals who are required to do Tax Collection at Source on Net Supplies of the Goods or Services Amount collected has to be deposited to appropriate Central/State Government However, e-commerce portals supplying their own goods &/or services through their own portal will not be required to file this return in respect of such supplies Filing of NIL Return is not mandatory for E-commerce operators. Current rate of TCS 1% Facilitation Notes: Branded services to other suppliers through their portal will not fall under this return. Aggregators will be considered as normal taxpayers (example, OLA + Air BnB)

Electronic Cash Ledger
Payments Electronic Cash Ledger Electronic Cash Ledger is an e-Wallet for all your financial transactions with the GST It is updated in near real time Electronic Cash Ledger captures all the details of amounts deposited to the exchequer & utilization of such amounts for the payment of tax liability, demand on account of mismatch, interest, penalties, fees etc. Deposits + Payments Record Keeping Facilitation Notes: Discuss the various sections of the challan with learners.

Electronic Cash Ledger
Payments Electronic Cash Ledger Cash Receipts (Credit) Cash receipts using Online/other mode TDS TCS Tax Interest Penalty Fee Other Amounts Liability Payments (Debit) IGST, CGST, SGST, Cess Facilitation Notes: Discuss the various sections of the challan with learners.

Electronic Cash Ledger: Important Note
Payments Electronic Cash Ledger: Important Note Date of Deposit: The date on which taxpayer deposits funds into the Electronic Cash Ledger Date of Payment: The date on which funds are utilised from the Electronic Cash Ledger to make a GST payment Important: Date of deposit is not considered when calculating liabilities; only Date of Payment is considered This means even if you have funds in your Electronic Cash Ledger, until you utilise these funds towards a payment, they will not be considered as payments made against your liabilities Facilitation Notes: Discuss the various sections of the challan with learners.

Electronic Cash Ledger: Path
Payments Electronic Cash Ledger: Path Location of Electronic Cash Ledger on the Taxpayer Dashboard (post-login) Click on Services Click on Ledgers Click on Electronic Cash Ledger Facilitation Notes: Discuss the various sections of the challan with learners.

Electronic Cash Ledger: Landing Page
Payments Electronic Cash Ledger: Landing Page Ledger Balance Ledger Views Summary View Detailed View Facilitation Notes: Discuss the various sections of the challan with learners.

Electronic Cash Ledger: Summary View
Payments Electronic Cash Ledger: Summary View You can Download & Print the ledger anytime Facilitation Notes: Discuss the various sections of the challan with learners.

Electronic Cash Ledger: Detailed View
Payments Electronic Cash Ledger: Detailed View You can Download & Print the ledger anytime Facilitation Notes: Discuss the various sections of the challan with learners.

Creation & Maintenance of Electronic Credit Ledger
Returns for Taxpayers Creation & Maintenance of Electronic Credit Ledger What is Electronic Credit Ledger? The Electronic Credit Ledger is created by default when a taxpayer successfully registers under the GST regime except for those taxpayers who opt for composition scheme or registered for TDS/TCS Taxpayers under composition scheme cannot avail ITC In case of non-resident foreign taxpayer, they can take ITC only on input tax paid on reverse charge on imported goods Facilitation Notes: N/A

Returns for Taxpayers Creation & Maintenance of Electronic Credit Ledger Where can I find the Electronic Credit Ledger in the GST Portal? Taxpayer accesses GST portal & reaches the landing page Taxpayer logs into GST portal using their login ID & password Taxpayer navigates through – Services > Ledgers > & clicks on Electronic Credit Ledger Facilitation Notes: N/A

Returns for Taxpayers Creation & Maintenance of Electronic Credit Ledger What happens when I click on Electronic Credit Ledger? Landing page for Electronic Credit Ledger will be displayed & it will contain ITC balance as on date Option to view summary & detailed ledgers (similar to ECL) Option to utilise available ITC Facilitation Notes: N/A

Creation & Maintenance of Electronic Credit Ledger: Business Rules
Returns for Taxpayers Creation & Maintenance of Electronic Credit Ledger: Business Rules Period selected for which the ledger can be viewed can’t be more than six months. No manual editing is possible in the Electronic Credit Ledger. Electronic Credit Ledger cannot have negative balance. On generation of GSTR 3, ITC of the current tax period will be available on provisional basis which can be utilised against return related liability in GSTR 3 of the current tax period only. The Provisional credit will be maintained as a separate credit and displayed in Electronic Credit Ledger only for the purpose of utilization for making the payment of current tax period’s liability. Facilitation Notes: N/A

Tax Liability Register
Returns for Taxpayers Tax Liability Register The Tax Liability Register will capture all the liabilities of the Taxpayer The liabilities will be auto populated through Returns for taxpayers or by tax officials for other liabilities from assessment or enforcement In certain cases, it may be populated by Tax Officials using the Tax Official’s Interface The Tax Liability Register is only for viewing by the Taxpayer because no manual entries can be made into the Tax Liability Register by the Taxpayer Facilitation Notes: N/A

Returns for Taxpayers Tax Liability Register Where can I find the Tax Liability Register in the GST Portal? Taxpayer accesses GST portal & reaches the landing page Taxpayer logs into GST portal using their login ID & password Taxpayer navigates to – GST Services > View Ledger & clicks on Tax liability register Facilitation Notes: N/A

Returns for Taxpayers Tax Liability Register What happens when I click on Tax ledger? Landing page for Tax ledger will be displayed & it will contain Tax liability as on date Option to view return related tax liability and other than return related liability Facilitation Notes: N/A

Tax Liability Register: Business Rules
Returns for Taxpayers Tax Liability Register: Business Rules Period selected for which the ledger can be viewed is < 6 > months Tax Liability Register is not applicable for Government Department and UN Bodies having Government ID/Unique ID but no GSTIN. No manual editing is possible in the Tax Liability Ledger. Facilitation Notes: N/A

Returns for Taxpayers Mismatch Reports
The purpose of this report is to capture the mismatch reported by the Supplier Taxpayer & Receiver Taxpayer. The Mismatch Report will capture the details of all such line items of the invoices & will be available as a Report for the supplier and receiver Taxpayer’s information & convenience. This system generated report will only be available for viewing & will not be liable for any manipulations by the viewer. The jurisdictional Tax Authorities will also be eligible to view the Mismatch Report. Mismatch Report will be generated for every tax period on filing of valid GSTR 3 by the Taxpayer or 21st day of (M+1) whichever is later. Communication will be sent to both the parties (Supplier & Receiver) on generation of Mismatch Report. Facilitation Notes: N/A

What happens when I click on Mismatch Reports?
Returns for Taxpayers Mismatch Reports What happens when I click on Mismatch Reports? Mismatch Report w.r.t. the Taxable supplies will be displayed: Supplier Mismatch Receiver Mismatch E-commerce Mismatch Facilitation Notes: N/A

The Mismatch Report will be divided into three sections:
Returns for Taxpayers Mismatch Reports The Mismatch Report will be divided into three sections: Section A: Mismatch in cases where elements reported by receiver taxpayer in GSTR 2/6 in respect of line items of an invoice/debit note do not match with the elements reported by the supplier Taxpayer against the same line items of invoice/debit note in his GSTR 1/5 (addition/ modification of line items of invoices /debit notes issued by supplier, added by the receiver Taxpayer but not accepted by Supplier). Section B: Mismatch in cases where input tax credit has been claimed by receiver taxpayer in GSTR 2 (whether received from supplier or from ISD) but counterparty supplier taxpayer has not filed valid GSTR-3/GSTR-5 (only cases not covered under Section A). It is a mismatch resulting in creation of output liability of receiver taxpayer due to reversal of ITC claimed by the receiver for which the supplier has not paid tax by not filing valid GSTR 3. Section C: Mismatch in cases where elements reported by supplier taxpayer in respect of line items of an invoice/credit note which results on downward modification of tax does not match with the elements reported by the receiver Taxpayer in GSTR 2/ISD in GSTR 6. Facilitation Notes: N/A

Mismatch Reports: Business Rules
Returns for Taxpayers Mismatch Reports: Business Rules First Mismatch Addition to the output liability of receiver taxpayer will be created after expiry of due date of filing of return (GSTR 3 for normal taxpayer) for the tax period when the discrepancy was communicated. Liability for addition to output liability for supplier will be created after expiry of due date of filing of return (GSTR 3 for normal taxpayer & GSTR 5 for Non-Resident Foreigner Taxpayer) for the tax period when the discrepancy was communicated. Second Mismatch Will arise on difference of items reported in GSTR 1 & e-commerce (GSTR 8). Facilitation Notes: N/A

Cash Provisional ITC1 Existing ITC2 Returns for Taxpayers
Utilising Cash & ITC Payments for tax & other liabilities can be made from the following sources Cash Provisional ITC1 Existing ITC2 Facilitation Notes: N/A 1 - ITC for current month 2 - ITC from previous months

Utilising Cash & ITC: Business Rules
Returns for Taxpayers Utilising Cash & ITC: Business Rules Payment through CASH The amount of Cash deposited for CGST/SGST/IGST/Cess can be used only for payment of CGST/SGST/IGST/Cess liabilities respectively. No inter-head adjustment is allowed for major-minor heads. Cash deposited under the minor head i.e., Tax/Interest/Fee/Penalty/Others can only be utilised for payment of Tax/Interest/Fee/Penalty/Others respectively. It implies that no inter-head adjustment is allowed. The amount allowed to be entered for utilization of cash can’t be more than the amount of balance available under the respective major/minor head of tax. Amount under Cash Ledger will be used in the following priority order: Self-assessed tax, & other dues related to returns of previous tax periods; Self-assessed tax, & other dues related to return of current tax period; Any other amount payable under the Act or the rules made thereunder including the demand determined under section 66 or 67. Facilitation Notes: N/A

Returns for Taxpayers Utilising Cash & ITC: Business Rules Payment through ITC IGST CGST SGST Facilitation Notes: Payment through ITC Provisional/Final ITC can be utilised only in the following priority: ITC of IGST will be utilised for payment of IGST output tax liability ITC of CGST will be utilised for payment of CGST output tax liability ITC of SGST will be utilised for payment of SGST output tax liability If ITC of IGST is exhausted but IGST liability remains, & ITC of CGST is lying in balance after full discharge of CGST liability, then ITC of CGST may be utilised for payment of IGST. If ITC of CGST credit has also been exhausted but IGST liability still remains, & ITC of SGST is lying in balance after full discharge of SGST liability, then ITC of SGST may be utilised for payment IGST. If ITC of CGST Credit is exhausted but CGST liability remains & ITC of IGST is lying in balance after full discharge of IGST liability, then ITC of IGST credit may be utilised for payment of CGST. If ITC of SGST is exhausted but SGST liability remains & ITC of IGST is lying in balance after full discharge of IGST and CGST liability, then IGST credit may be utilised for payment of SGST. Order of Priority

Returns for Taxpayers Utilising Cash & ITC: Business Rules Payment through ITC Provisional/Final ITC cannot be utilised for payment of reverse charge liabilities. Provisional/Final ITC can be utilised for payment of tax only. Provisional/Final ITC cannot be utilised for payment of TDS, TCS, interest, penalty, fee etc. Provisional ITC availed for the current tax period can be utilised only for return related liability of the current tax period only. Once taxpayer files Valid GSTR 3/5, the said ITC would be available for payment of other liabilities. The amount allowed to be entered for utilisation of credit can’t be more than the amount of balance available. Facilitation Notes: If ITC of IGST is exhausted but IGST liability remains, & ITC of CGST is lying in balance after full discharge of CGST liability, then ITC of CGST may be utilised for payment of IGST. If ITC of CGST credit has also been exhausted but IGST liability still remains, & ITC of SGST is lying in balance after full discharge of SGST liability, then ITC of SGST may be utilised for payment IGST. If ITC of CGST Credit is exhausted but CGST liability remains & ITC of IGST is lying in balance after full discharge of IGST liability, then ITC of IGST credit may be utilised for payment of CGST. If ITC of SGST is exhausted but SGST liability remains & ITC of IGST is lying in balance after full discharge of IGST and CGST liability, then IGST credit may be utilised for payment of SGST.

Payments Payments Every registered taxpayer under the Goods and Services Tax (GST) Law is liable to pay GST on supply of goods and services. A taxpayer can make Online, NEFT/ RTGS or Over The Counter (OTC) payments for GST. Once the payments are made by the taxpayer, the receipts are credited to the Electronic Cash Ledger. The balance in the Electronic Cash Ledger can be utilized by the taxpayer to make payments for IGST, CGST, SGST and Cess liabilities. the balance in the Electronic Cash Ledg In this presentation, you will learn to make GST payments as a taxpayer and view er. Facilitation Notes: Start the discussion by asking the learners why we make payments and gather inputs. Actors: Taxpayer, Tax Official (through B.O.), Tax Consultant, Any person (without log-in) Over the Counter: Explain Maximum Monetary limit for OTC challan shall be INR 10,000 per Tax Period. Any no. of challans can be generated within this limit. For e.g. if a Taxpayer generates the following challans: 1. Challan 1 = 5000 2. Challan 2 = 4000 3. Challan 3 = 2000 Challan 3 cannot be generated for an amount exceeding 1000. Error will be displayed: You have reached your limit for the current Tax Period

Payment Modes Payments GST Payment Modes Online Payments
Credit/Debit card Internet Banking Other Payment Methods Over the Counter NEFT/RTGS Facilitation Notes: E-FPB: E-PFB stands for Electronic Focal Point Branch. These are branches of authorized banks which are authorized to collect payment of GST. Each authorized bank will nominate only one branch as its E-FPB for pan India Transactions. The E-FPB will have to open accounts under each major head for all governments. Total 38 accounts (one each for CGST, IGST and one each for SGST for each State/UT Govt.) will have to be opened. Any amount received by such E-FPB towards GST will be credited to the appropriate account held by such E-FPB. For NEFT/RTGS transactions, RBI will act as E-FPB. NOTE: All payments are deposited into the Electronic Cash Ledger & funds are utilized from it when taxpayer makes payments for liabilities.

Making Payments: Challans
A GST challan can be defined as the specific format used for making payments under the GST regime, e.g., depositing goods & services tax, interest on overdue tax, penalties, & others Single challan for SGST, CGST, & IGST payments (including cess) Challan for making GST Payments are generated online GST challans are created online Pre login mode – challan cannot be saved Post login mode – All saved challans are available for up to 7 days Facilitation Notes: Actors: Taxpayer, Tax Official (through B.O.), Tax Consultant, Any person (without log-in) Taxpayer logs into his account using his valid credentials, i.e., Taxpayer name and password (registered Taxpayer) or PAN, ID and mobile number (new applicant). Taxpayer selects ‘Payments’ Menu item and select sub-menu ‘Create Challan’. In case of Tax Official, they will login using their official credentials through the Back Office. (Note: In case the Taxpayer does not log-in, they have to enter the relevant GSTIN & enter Captcha Code to verify themselves) Taxpayer is taken to a screen where they can Create Challan (default option) Access Saved Challans View Challan History Taxpayer enters the amount of the challan and the other details. After entering challan amount the challan can be saved at anytime. After filling in the challan details, Taxpayer can select from the available modes of payment & click on Generate Challan E-Payment Offline NEFT/RTGS Challan with unique Common Portal Identification Number (CPIN) is generated Once the Taxpayer makes payment (in case of online payment) or confirms payment details (in case of other payment methods & NEFT/RTGS), challan receipt will be generated & available for downloading and printing. The amount can not exceed ten thousand for each tax period.

Payments: My Saved Challans
Before generation of Challan, it will be in My Saved Challans & after generation it will be Challan History. Challans can be saved & edited for a maximum of 7 days after which they are purged by the system At any point of time, there can be only 10 challans saved Once a challan is generated, it is valid for 15 days

Making Payments: Challans
You can make GST payments online through e-Payment Internet Banking Credit/Debit Card For online payments – bank name to be mentioned after generating challan therefore will not be shown on challan You can also make the payments using NEFT & RTGS OTC at authorized banks (up to INR 10,000 per challan per tax period) For OTC, NEFT, & RTGS – bank name must be mentioned before generating challan therefore will be shown on challan Facilitation Notes: Start the discussion by asking the learners why we make payments and gather inputs. Actors: Taxpayer, Tax Official (through B.O.), Tax Consultant, Any person (without log-in) Over the Counter: Explain Maximum Monetary limit for OTC challan shall be INR 10,000 per Tax Period. Any no. of challans can be generated within this limit. For e.g. if a Taxpayer generates the following challans: 1. Challan 1 = 5000 2. Challan 2 = 4000 3. Challan 3 = 2000 Challan 3 cannot be generated for an amount exceeding 1000. Error will be displayed: You have reached your limit for the current Tax Period

Create Challan Screenshot
SGST(0004) Major Heads Minor Heads

Creating a Challan (E-Payment)
Payments Creating a Challan (E-Payment) Precondition: Valid GSTIN or Temporary ID 1 2 3 Taxpayer logs into GST portal & clicks ‘Create Challan’ in the Payments section under the GST Services menu On the create challan screen, Taxpayer enters challan amount Taxpayer selects E-payment Facilitation Notes: Actors: Taxpayer, Tax Official (through B.O.), Tax Consultant, Any person (without log-in) Taxpayer logs into his account using his valid credentials, i.e., Taxpayer name and password (registered Taxpayer) or PAN, ID and mobile number (new applicant). Taxpayer selects ‘Payments’ Menu item and select sub-menu ‘Create Challan’. In case of Tax Official, they will login using their official credentials through the Back Office. (Note: In case the Taxpayer does not log-in, they have to enter the relevant GSTIN & enter Captcha Code to verify themselves) Taxpayer is taken to a screen where they can Create Challan (default option) Access Saved Challans View Challan History Taxpayer enters the amount of the challan and the other details. After entering challan amount the challan can be saved at anytime. After filling in the challan details, Taxpayer can select from the available modes of payment & click on Generate Challan E-Payment Over the Counter NEFT/RTGS Challan with unique Common Portal Identification Number (CPIN) is generated Once the Taxpayer makes payment (in case of online payment) or confirms payment details (in case of other payment methods), challan receipt will be generated & available for downloading and printing. 4 Taxpayer clicks on Generate Challan & challan with unique CPIN is generated

Creating a Challan (NEFT/RTGS)
Payments Creating a Challan (NEFT/RTGS) Precondition: Valid GSTIN or Temporary ID + Bank Name 1 2 3 Taxpayer logs into GST portal & clicks ‘Create Challan’ in the Payments section under the GST Services menu On the create challan screen, Taxpayer enters challan amount Taxpayer selects NEFT/RTGS & enters bank name Facilitation Notes: Actors: Taxpayer, Tax Official (through B.O.), Tax Consultant, Any person (without log-in) Taxpayer logs into his account using his valid credentials, i.e., Taxpayer name and password (registered Taxpayer) or PAN, ID and mobile number (new applicant). Taxpayer selects ‘Payments’ Menu item and select sub-menu ‘Create Challan’. In case of Tax Official, they will login using their official credentials through the Back Office. (Note: In case the Taxpayer does not log-in, they have to enter the relevant GSTIN & enter Captcha Code to verify themselves) Taxpayer is taken to a screen where they can Create Challan (default option) Access Saved Challans View Challan History Taxpayer enters the amount of the challan and the other details. After entering challan amount the challan can be saved at anytime. After filling in the challan details, Taxpayer can select from the available modes of payment & click on Generate Challan E-Payment Offline NEFT/RTGS Challan with unique Common Portal Identification Number (CPIN) is generated Once the Taxpayer makes payment (in case of online payment) or confirms payment details (in case of offline payments & NEFT/RTGS), challan receipt will be generated & available for downloading and printing. 4 Taxpayer clicks on generate challan & challan with unique CPIN generated along with mandate form

Creating a Challan (NEFT/RTGS): Mandate Form
Payments Creating a Challan (NEFT/RTGS): Mandate Form Facilitation Notes: Actors: Taxpayer, Tax Official (through B.O.), Tax Consultant, Any person (without log-in) Taxpayer logs into his account using his valid credentials, i.e., Taxpayer name and password (registered Taxpayer) or PAN, ID and mobile number (new applicant). Taxpayer selects ‘Payments’ Menu item and select sub-menu ‘Create Challan’. In case of Tax Official, they will login using their official credentials through the Back Office. (Note: In case the Taxpayer does not log-in, they have to enter the relevant GSTIN & enter Captcha Code to verify themselves) Taxpayer is taken to a screen where they can Create Challan (default option) Access Saved Challans View Challan History Taxpayer enters the amount of the challan and the other details. After entering challan amount the challan can be saved at anytime. After filling in the challan details, Taxpayer can select from the available modes of payment & click on Generate Challan E-Payment Offline NEFT/RTGS Challan with unique Common Portal Identification Number (CPIN) is generated Once the Taxpayer makes payment (in case of online payment) or confirms payment details (in case of offline payments & NEFT/RTGS), challan receipt will be generated & available for downloading and printing.

Creating a Challan (Over the Counter)
Payments Creating a Challan (Over the Counter) Precondition: Valid GSTIN or Temporary ID + Bank Name 1 2 3 Taxpayer logs into GST portal & clicks ‘Create Challan’ in the Payments section under the GST Services menu On the create challan screen, Taxpayer enters challan amount Taxpayer selects Over the Counter & enters bank name Facilitation Notes: Start the discussion by asking the learners why we make payments and gather inputs. Actors: Taxpayer, Tax Official (through B.O.), Tax Consultant, Any person (without log-in) Over the Counter: Explain Maximum Monetary limit for OTC challan shall be INR 10,000 per Tax Period. Any no. of challans can be generated within this limit. For e.g. if a Taxpayer generates the following challans: 1. Challan 1 = 5000 2. Challan 2 = 4000 3. Challan 3 = 2000 Challan 3 cannot be generated for an amount exceeding 1000. Error will be displayed: You have reached your limit for the current Tax Period 4 Taxpayer clicks on generate challan & challan with unique CPIN generated

Creating a Challan – Reference Screenshot of Generated Challan
Payments Creating a Challan – Reference Screenshot of Generated Challan Unique Common Portal Identification Number (CPIN) Challan generation date Challan expiration date Facilitation Notes: Preferred Banks are list of banks the taxpayer has used to make payments in the past. It will be empty at the beginning and will get populated over time. Mode of payment Total challan amount

Payments: My Saved Challans
1 Taxpayer logs into GST portal & clicks ‘My Saved Challans’ in Payments section under the GST Services menu Facilitation Notes: Creating & saving challans covered in detail in the payments module. Page 104

Taxpayer edits (generate during edit)/deletes desired challan
Payments Payments: My Saved Challans 2 3 All challans created by the taxpayer appear in descending chronological order Taxpayer edits (generate during edit)/deletes desired challan Facilitation Notes: Creating & saving challans covered in detail in the payments module. Page 105

Online Payments: Internet Banking
Precondition 1: Challan with e-Payment has been generated Precondition 2: Taxpayer has net banking facility with authorized bank Precondition 3: Challan should be valid at the time of tendering the payment Facilitation Notes: N/A

Online Payments: Internet Banking
1 2 3 Taxpayer selects Net Banking under modes of E-Payment while generating challan Taxpayer selects bank & clicks on Make Payment Taxpayer is directed to the selected bank’s website to complete the transaction Facilitation Notes: N/A 6 5 4 Taxpayer can view, download, & then print challan receipt (CIN) Taxpayer is directed back to GST portal to the Payment Summary Page Taxpayer successfully makes payment on bank’s website

Online Payments: Credit/Debit Card
Precondition 1: Challan with e-Payment has been generated Precondition 2: Taxpayer has valid credit/debit card Precondition 3: Challan should be valid at the time of tendering the payment Facilitation Notes: N/A

Online Payments: Credit/Debit Card
1 2 3 Taxpayer selected Credit/Debit Card under modes of E-Payment while generating challan Taxpayer selects Payment Gateway and clicks Make Payment Taxpayer is directed to the payment gateway to complete the transaction Facilitation Notes: N/A 6 5 4 Taxpayer can view, download, & then print challan receipt (CIN) Taxpayer is directed back to GST portal to the Payment Summary Page Taxpayer successfully makes payment through payment gateway

Online Payments: Failure
1 2 3 Taxpayer makes payment using Netbanking or Credit/Debit Card & funds are deducted from taxpayer’s account GST updates payment status to INITIATED GST system pings bank server for 15 minutes. Even after 15 minutes, if GST system does not get a response from the bank, payment status is updated to FAILED It is important to note that different banks have different reconciliation periods for failed transactions (up to 15 days) Facilitation Notes: N/A 4 Taxpayer may retry payment or wait for reconciliation

Other Payment Methods: Over the Counter (OTC)
Payments Other Payment Methods: Over the Counter (OTC) Precondition 1: Taxpayer’s selected OTC mode before generating challan Precondition 2: Challan should be valid at the time of tendering the payment Facilitation Notes: N/A

Other Payment Methods: Over the Counter (OTC)
Payments Other Payment Methods: Over the Counter (OTC) 1 2 3 Taxpayer has selected OTC mode for payment less than or equal to INR 10,000 Taxpayer selects Cash, DD or Cheque & selects the remitting bank where payment will be made Taxpayer clicks on generate challan Facilitation Notes: N/A 6 5 4 Taxpayer can view, download, & then print challan receipt once bank updates GST on success of payment Taxpayer makes payment at the bank via cash, Cheque or DD Taxpayer can view, download & then print generated challan

Other Payment Methods: NEFT & RTGS
Payments Other Payment Methods: NEFT & RTGS Precondition 1: Taxpayer’s selected NEFT/RTGS before generating challan Precondition 2: Challan should be valid at the time of tendering the payment Facilitation Notes: N/A

Other Payment Methods: NEFT & RTGS
Payments Other Payment Methods: NEFT & RTGS 1 2 3 Taxpayer has selected NEFT/RTGS mode for payment Taxpayer enters all the details of bank where payment will be made before generating challan Taxpayer clicks on Generate Challan Facilitation Notes: 2. Mandatory details: Bank Name, State, District, City, Branch, Taxpayer can enter IFSC code or search for it Important Note: When making the payment for OTC mode at Remitting Bank's counter, payment is allowed only through Cheque for NEFT/RTGS mode and at the counter taxpayer should provide copy of Challan along with Mandate Form when making the payment. Question: In case an NEFT challan is created and the taxpayer goes to Bank to pay for challan, and there are some additional charges applied then how will the Bank deduct those charges? Answer: Bank will deduct those charges from Taxpayer's account from which payment is made however those charges will not be updated in the Electronic Cash Ledger of Taxpayer. 6 5 4 Taxpayer can view, download, & then print challan receipt Taxpayer fills mandate form & makes NEFT/RTGS payment (via cheque only) & uploads UTR number on the GST portal Taxpayer can view and download generated challan along with partially auto-filled mandate form

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Returns for Taxpayers.

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Returns for Taxpayers.

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Presentation on theme: "Returns for Taxpayers."— Presentation transcript:

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