Teach Back Session – Revisiting Returns

Teach Back Session – Revisiting Returns
Tax Official’s Interface Teach Back Session – Revisiting Returns Facilitation Notes:

Module Objectives Returns for Taxpayers
After completing this module, you will: Create GSTR 3 Identify who files GSTR 4, GSTR 5, GSTR 6, GSTR 7 & GSTR 8 and its periodicity Appreciate the need of: Electronic Cash Ledger (ECL) Electronic Credit Ledger Tax Liability Register Mismatch Reports Utilise cash & ITC 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.

Filing GSTR 3: Demonstration Using Application
Returns for Taxpayers Filing GSTR 3: Demonstration Using Application Facilitation Notes: N/A

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

Filing GSTR 3: Demonstration Using Application – Business Rules
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:

Creation of GSTR 3: Hands-on Training
Returns for Taxpayers Creation of GSTR 3: Hands-on Training Facilitation Notes: N/A

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.

Returns for Taxpayers Electronic Cash ledger, ITC Ledger, and Tax Liability Ledger: Demonstration Facilitation Notes: N/A

ITC Ledger, Cash Ledger and Tax Liability Ledger: Hands-On
Returns for Taxpayers ITC Ledger, Cash Ledger and Tax Liability Ledger: Hands-On Facilitation Notes: N/A

Module Summary Returns for Taxpayers
You have reached the end of the module, you should be able to understand: GSTR 3 creation & filing GSTR 4, GSTR 5, GSTR 6, GSTR 7 & GSTR 8 Electronic Cash Ledger (ECL) Creation & maintenance of Electronic Credit Ledger & Tax Liability Register Creation & display of Mismatch Reports Utilise cash & ITC Facilitation Notes: N/A

Payments Duration: 1 hour 5 Minutes

Module Objectives Payments
After completing this module, you will learn to: Create a challan View a Saved Challan Use the Electronic Cash Ledger (ECL) Make online payments using Internet Banking Credit/Debit Card Make payments using NEFT & RTGS Make Over the Counter payments at authorised bank branches Facilitation Notes: N/A

Some Highlights Electronic Cash Ledger No Limits on Online Payments
Deposit & utilise cash for payment of liabilities just like an eWallet No Limits on Online Payments Now make all your payments online Instant Updates Online payments updated in ledger almost real time 100% Secure Transactions All transactions encrypted to protect your details Facilitation Notes: Don’t compare cash ledger with the PayTM. Do not use this example. In the electronic cash ledger, a taxpayer can utilize the amount under any major or minor head to pay the liability of particular head. Inter head can not be paid. Eg. Tax can not be utilized to pay penalty. Payment Receipt Get payment receipts real time Track Status of Your Payment Status of payment available online

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 and My Saved Challan: Demonstration
Payments Create Challan and My Saved Challan: Demonstration Facilitation Notes: N/A

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 66

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 67

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

Make Online Payments and Track Payment Status: Demonstration
Returns for Taxpayers Make Online Payments and Track Payment Status: Demonstration Facilitation Notes: N/A

Make Online Payments and Track Payment Status: Hands-On
Returns for Taxpayers Make Online Payments and Track Payment Status: Hands-On Facilitation Notes: N/A

Payments: Tax Officials
During enforcement activities, tax officials can collect cash & deposit payments over the counter in banks without any limit Such cases are usually a result of a raid or surprise vehicle inspection Tax Official’s can see pendency & collection of payments almost real-time in the Tax Official’s Interface Dashboard Some payment related reports available to Tax Officials are: Collection Target Payments received to date Payments pending Facilitation Notes: N/A

Module Summary Taxpayers’ Interface
You have reached the end of the module, you should be able to: Create a challan and view saved Challans Use the Electronic Cash Ledger (ECL) Make online payments using Internet Banking Credit/Debit Card Make payments Using NEFT & RTGS OTC payments Track Payment Status Facilitation Notes: N/A

Information Security Tips Duration: 10 Minutes

Important: Information Security Tips
Registration for Taxpayers Important: Information Security Tips Do not disclose any confidential account information like username, password, secret question/answer to anyone through a written note, phone, or any other mode Create strong passwords which are at least 8-15 characters in length and use letters, numbers, special characters, both upper & lower cases Avoid saving your passwords in the system, especially on shared systems to avoid misuse of your account Beware of social engineering attempts, no government official will ever ask you for your account credentials or OTP details Be extremely cautious of s asking you to click unknown URLs/suspicious links/attached files (especially .exe extensions) Facilitation Notes: N/A

Important: Information Security Tips
Registration for Taxpayers Important: Information Security Tips Keep the provisional ID & password issued to you secure OTPs should be kept confidential & only be used by the authorised persons If you think your password has been compromised, change it immediately If you suspect any unauthorized activity on your user account or any loss/leakage of data, please inform the GST Helpdesk immediately Facilitation Notes: N/A

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