1. RETURN FILING UNDER GST
CMA. RAMBABU D.V
Mobile No

2. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity.
Although our endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future.
No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. The same is purely Based on the authors personal opinion and Interpretation of Law.

3. Purpose of filing returns List of Returns Return formats
Contents
Purpose of filing returns
List of Returns
Return formats
Manner of furnishing details of outward supplies
Manner of furnishing details of inward supplies
Manner of furnishing return by a regular person
Manner of furnishing return by other persons
Matching of returns and communication of ITC mismatches

4. Purpose of Filing Returns01
Mode for transfer of information to tax administration 02
Compliance verification program of tax administration 03
Finalization of the tax liabilities of a taxpayer For a specified period 04
Providing necessary inputs for taking policy decision 05
Management of audit and anti-evasion programs of tax administration

5. List of Returns SN Return Purpose Due date 1 GSTR 1
Outward supplies made by taxpayer (other than composition taxpayer and ISD)
10th of next month 2
GSTR 1A
Auto Populated Based upon the Recipients Information proposing changes in GSTR 1 filed by us
After 10th – before 15th of next month 3
GSTR 2
Inward supplies received by a taxpayer (other than a composition taxpayer and ISD) 4
GSTR 2 A
Its is Read only document of Data Saved or Uploaded by the suppiers to recipient 5
GSTR 3
Monthly return (other than composition taxpayer and ISD)
20th  of next month 6
GSTR 4
Quarterly return for Composition Taxpayer
18th of next quarter 7
GSTR 5
Periodic return by Non-Resident Foreign Taxpayer
Last day of registration /Monthly
RAMBABU & CO

6. List of Returns SN Return Purpose Due date 8 GSTR 6
Return for Input Service Distributor
13th of Next Month 9
GSTR 7
Return for Tax Deduction at Source
10th of Next Month 10
GSTR-7A
TDS Certificate 11
GSTR 8
Statement for E-commerce operators
10th of next month 12
GSTR 9
Annual Return
31st Dec of next FY 13
GSTR 9A
Simplified return to be filed by composition dealer 14
GSTR 9B
Reconciliation statement
GSTR 10
Final return 15
GSTR 11
Details of inward supplies of goods/services to a person having UIN
RAMBABU & CO

7. Returns u/S 37 to 44 read with rules 44 to 56 under GST Act,2017
Supplier A
Company
GSTR 1
GSTR 2A
Sales
statement
GSTR 1
GSTR 1A
GSTR 2
Monthly return
GSTR 3
RAMBABU & CO

8. Manner of furnishing details of outward supplies
10th
Outward supplies effected during a tax period
Outward supplies effected during an earlier tax
period
(on account of errors / omissions)
GSTR-1
Step 1
10th
Details of outward supplies of a supplier to be made available to the recipient in
Part A of FORM GSTR-2A
Step 2
Step 3
Recipient to add, correct or delete the details of inward supplies in his FORM GSTR-2 or FORM GSTR-4
Such addition/deletion to be made available to the supplier in FORM GSTR-1A
Step 4
Supplier to either accept or reject the modifications made by the recipient
Step 5
Furnishing of GSTR-1 (with amendments to the
extent of modifications accepted by the supplier)
Step 6
RAMBABU & CO

9. LOGIN OF GST PORTAL FOR FILING RETURNS
RAMBABU & CO

10. DASH BOARD OF GST PORTAL FOR FILING RETURNS

11. DASH BOARD OF GST PORTAL FOR FILING RETURNS
RAMBABU & CO

12. DASH BOARD OF GST PORTAL FOR FILING RETURNS

13. Process of filing of GSTR-1

14. Process of filing of GSTR-1 B2B SALES
Field name
Help Instruction
Details of invoices of Taxable supplies made to other registered taxpayers
1. GSTIN/UIN of Recipient*
Enter the GSTIN or UIN of the receiver. E.g. 05AEJPP8087R1ZF. Check that the registration is active on the date of the invoice from GST portal
2. Invoice number *
Enter the Invoice number of invoices issued to registered recipients. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) .The total number of characters should not be more than 16.
3. Invoice Date*
Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
4. Invoice value*
Enter the total value indicated in the invoice of the supplied goods or services- with 2 decimal Digits.
5. Place of Supply(POS)*
Select the code of the state from drop down list for the place of supply.
6. Reverse Charge*
Please select Y or N , if the supplies/services are subject to tax as per reverse charge mechanism.
7. Invoice Type*
Select from the dropdown whether the supply is regular, or to a SEZ unit/developer with or without payment of tax or deemed export.
8. E-Commerce GSTIN*
Enter the GSTIN of the e-commerce company if the supplies are made through an e-Commerce operator.
9. Rate*
Enter the combined (State tax + Central tax) or the integrated tax, as applicable.
10. Taxable Value*
Enter the taxable value of the supplied goods or services for each rate line item - with 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
11. Cess Amount
Enter the total Cess amount collected/payable.
RAMBABU & CO

15. Process of filing of GSTR-1 UN REGISTERED INTER STATE B2CL SALES>250000
Invoices for Taxable outward supplies to consumers where a)The place of supply is outside the state where the supplier is registered and b)The total invoice value is more than Rs 2,50,000
1. Invoice number*
Enter the Invoice number of invoices issued to Unregistered Recipient of the other State with invoice value more than 2.5 lakh. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) with maximum length of 16 characters.
2. Invoice Date
Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
3. Invoice value*
Invoice value should be more than Rs 250,000 and up to two decimal digits.
4. Place of Supply(POS)*
Select the code of the state from drop down list for the applicable place of supply.
5. Rate*
Enter the combined (State tax + Central tax) or the integrated tax rate, as applicable.
6. Taxable Value*
Enter the taxable value of the supplied goods or services for each rate line item -2 decimal digits, The taxable value has to be computed as per GST valuation provisions.
7. Cess Amount
Enter the total Cess amount collected/payable.
8. E-Commerce GSTIN
Enter the GSTIN of the e-commerce company if the supplies are made through an e-Commerce operator.
RAMBABU & CO

16. Process of filing of GSTR-1
Credit/ Debit Notes/Refund vouchers issued to the registered taxpayers during the tax period. Debit or credit note issued against invoice will be reported here against original invoice, hence fill the details of original invoice also which was furnished in B2B,B2CL section of earlier/current period tax period.
1. GSTIN/UIN*
Receiver GSTIN/UIN
2. Invoice/Advance Receipt Number*
Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-GST period against which credit/debit note is issued. Incase of refund voucher please enter the related advance receipt voucher number.
3. Invoice/Advance Receipt date*
Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g. 24-May-2017.
4. Note/Refund Voucher Number*
Enter the credit/debit note number or the refund voucher number. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum length of 16 characters.
5. Note/ Refund Voucher date*
Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-2017.
6. Document Type*
In the document Type column, enter "D" if the note is Debit note, enter "C" if note is credit note or enter "R" for refund voucher.
7. Reason For Issuing document*
Select the applicable reason for issue of the document.
8. Place of Supply*
Declare the place of supply based on the original document.
9. Note/Refund Voucher value*
Amount should be with only up to 2 decimal digits.
10. Rate*
Enter the combined (State tax + Central tax) or the integrated tax.
11.Taxable value*
Enter the taxable value of the supplied goods or services for each rate line item -2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
12. Cess Amount
Enter the total Cess amount.
13. Pre GST
Select whether the credit/debit note is related to pre-GST supplies.
RAMBABU & CO

17. Process of filing of GSTR-1

18. Process of filing of GSTR-1
Credit/ Debit Notes/Refund vouchers issued to the unregistered persons against interstate invoice value is more than Rs 2.5 lakh
1. UR Type*
Select the type of supply to Unregistered Taxpayers (UR) against which the document has been issued.Select "EXPWP" or "EXPWOP" for export /"B2CL" for supplies to consumers for dropdown based on original invoice. "EXPWP" represents Export with payment and "EXPWOP" represent Export without payment.
2. Note/Refund Voucher Number*
Enter the credit/debit note number or the refund voucher number. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum length of 16 characters.
3. Note/ Refund Voucher date*
Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-2017.
4. Document Type*
In the document Type column, enter "D" if the note is Debit note, enter "C" if note is credit note or enter "R" for refund voucher.
5. Invoice/Advance Receipt Number*
Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-GST Period against which credit/debit note is issued. Incase of refund voucher please enter the related advance receipt voucher number.
6. Invoice/Advance Receipt date*
Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g. 24-May-2017.
7. Reason For Issuing document*
Select the applicable reason for issue of the document from the dropdown.
8. Place of Supply
Declare the place of supply based on the original document.
9. Note/Refund Voucher value*
Amount should be up to 2 decimal digits.
10. Rate*
Enter the combined (State tax + Central tax) or the integrated tax rate.
11.Taxable value
Enter the taxable value of the supplied goods or services for each rate line item -up to 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
12. Cess Amount
Enter the total Cess amount.
13. Pre GST
Select whether the credit/debit note is related to pre-GST supplies.
RAMBABU & CO

19. Process of filing of GSTR-1
Exports supplies including supplies to SEZ/SEZ Developer or deemed exports
1.Export Type*
In the Type column, enter WPAY if the Export is with payment of tax or else enter WOPAY.
2. Invoice number*
Enter the Invoice number issued to the registered receiver. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) with maximum length of sixteen characters.
3. Invoice Date*
Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
4. Invoice value*
Enter the invoice value of the goods or services- up to 2 decimal Digits.
5. Port Code
Enter the six digit code of port through which goods were exported. Please refer to the list of port codes available on the GST common portal. This is not required in case of export of services.
6. Shipping Bill Number
Enter the unique reference number of shipping bill. This information if not available at the timing of submitting the return the same may be left blank and provided later.
7. Shipping Bill Date
Enter the date of shipping bill. This information if not available at the timing of submitting the return the same may be left blank and provided later. This is not required in case of export of services.
9. Rate
Enter the applicable integrated tax rate.
10. Taxable Value
Enter the taxable value of the supplied goods or services for each rate line item -up to 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
RAMBABU & CO

20. GSTR 1 E STATEMENT OF EXPORTS TABLE 6 OF GSTR 1
RAMBABU & CO

21. Process of filing of GSTR-1 B2CS UN REGISTERED INTER STATE B2CL SALES< & INTRA STATE ANY VALUE
Supplies made to consumers and unregistered persons of the following nature a) Intra-State: any value b) Inter-State: Invoice value Rs 2.5 lakh or less
1. Type*
In the Type column, enter E if the supply is done through E-Commerce or else enter OE (other than E-commerce).
2. Place of Supply(POS)*
Select the code of the state from drop down list for the applicable place of supply.
3. Rate*
Enter the combined (State tax + Central tax) or the integrated tax rate.
4. Taxable Value*
Enter the taxable value of the supplied goods or services for each rate line item -2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
5. Cess Amount
Enter the total Cess amount collected/payable.
6. E-Commerce GSTIN
Enter the GSTIN of the e-commerce company if the supplies are made through an e-Commerce operator.
RAMBABU & CO

22. Process of filing of GSTR-1
Tax liability arising on account of receipt of consideration for which invoices have not been issued in the same tax period.
1. Place of Supply(POS)*
Select the code of the state from drop down list for the place of supply.
2. Rate*
Enter the combined (State tax + Central tax) or the integrated tax rate.
3. Gross advance received*
Enter the amount of advance received excluding the tax portion.
4. Cess Amount
Enter the total Cess amount collected/payable.
RAMBABU & CO

23. Process of filing of GSTR-1
Adjustment of tax liability for tax already paid on advance receipt of consideration and invoices issued in the current period for the supplies.
1. Place of Supply(POS)*
Select the code of the state from drop down list for the place of supply.
2. Rate*
Enter the combined (State tax + Central tax) or the integrated tax rate.
3. Gross advance adjusted*
Enter the amount of advance on which has tax has already been paid in earlier tax period and invoices are declared during this tax period. This amount is excluding the tax portion
4. Cess Amount
Enter the total Cess amount to be adjusted
RAMBABU & CO

24. Process of filing of GSTR-1
Details of Nil Rated, Exempted and Non GST Supplies made during the tax period
1. Description
Indicates the type of supply.
2.Nil rated supplies
Declare the value of supplies made under the "Nil rated" category for the supply type selected in 1. above. The amount to be declared here should exclude amount already declared in B2B and B2CL table as line items in tax invoice.
3.Exempted (Other than Nil rated/non-GST supply)
Declare the value of supplies made under the "Exempted "category for the supply type selected in 1. above.
4.Non GST Supplies
Declare the value of supplies made under the "Non GST" category for the supply type selected in 1. above. This column is to capture all the supplies made by the taxpayer which are out of the purview of GST
RAMBABU & CO

25. Process of filing of GSTR-1
HSN wise summary of goods /services supplied during the tax period
1. HSN*
Enter the HSN Code for the supplied goods or Services. Minimum digit required to be mentioned in the tax invoice and consequently to be reported is as follows.
1. Up to rupees one crore fifty lakhs annual turnover - Nil digit 2. more than rupees one crore fifty lakhs and up to rupees five crores annual turnover - 2 digit 3. more than rupees five crores annual turnover - 4 digit.
2. Description*
Enter the description of the supplied goods or Services. Description becomes a mandatory field if HSN code is not provided above.
3. UQC*
Select the applicable Unit Quantity Code from the drop down.
4. Total Quantity*
Enter the total quantity of the supplied goods or Services- up to 2 decimal Digits.
5. Total Value*
Enter the invoice value of the goods or services-up to 2 decimal Digits.
6. Taxable Value*
Enter the total taxable value of the supplied goods or services- up to 2 decimal Digits.
7. Integrated Tax Amount
Enter the total Integrated tax amount collected/payable.
8. Central Tax Amount
Enter the total Central tax amount collected/payable.
9. State/UT Tax Amount
Enter the total State/UT tax amount collected/payable.
10. Cess Amount
Enter the total Cess amount collected/payable.
RAMBABU & CO

26. Process of filing of GSTR-1
Details of various documents issued by the taxpayer during the tax period
1. Nature of Document*
Select the applicable document type from the drop down.
2. Sr. No From*
Enter the invoice/document series start number.
3. Sr. No To*
Enter the invoice/document series end number.
5.Total Number*
Enter the total no of documents in this particular series.
6.Cancelled
No of documents cancelled in the particular series.
RAMBABU & CO

27. Manner of furnishing details of inward supplies
Details received from Supplier
Details received from ISD
Details received from tax deductor
Details received from tax collector
GSTR-1
GSTR-6
GSTR-7
GSTR-8 A A A A
Part A
Part B
Part C
Part D
Assesse should prepare GSTR-2 from GSTR-2A with any changes as suggested by his records as compared to Auto populated GSTR-2A
GSTR-2A A
GSTR-2
Auto-populated details
RAMBABU & CO

28. ON LINE MODE OF FILING B2B SALES IN GSTR 2
RAMBABU & CO

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37. What if invoice is totally missing in GSTR2A ???
RAMBABU & CO

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41. OFF LINE MODE OF FILING GSTR 2 THROUGH EXCEL UTILITY CSV FILES
RAMBABU & CO

42. Field name
Help Instruction
Details of invoices of Taxable supplies received from other registered taxpayers
1. GSTIN of Supplier*
Enter the GSTIN of the supplier . E.g. 05AEJPP8087R1ZF. Check that the registration is active on the date of the invoice from GST portal
2. Invoice number *
Enter the Invoice number of invoices issued by registered supplier. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) .The total number of characters should not be more than 16.
3. Invoice Date*
Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
4. Invoice value*
Enter the total value indicated in the invoice of the received goods or services- with 2 decimal Digits.
5. Place of Supply(POS)*
Select the code of the state from drop down list for the place of supply.
6. Reverse Charge*
Please select Y or N , if the supplies/services are subject to tax as per reverse charge mechanism.
7. Invoice Type*
Select from the dropdown whether the supply is regular, or to a SEZ unit/developer with or without payment of tax or deemed export.
8. Rate*
Enter the combined (State tax + Central tax) or the integrated tax, as applicable.
9. Taxable Value*
Enter the taxable value of the received goods or services for each rate line item - with 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
10. Integrated Tax Paid
Enter Integrated Tax Paid
11. Central Tax Paid
Enter Central Tax Paid ; not applicable if Integrated Tax is paid
12. State/UT Tax
Enter State/UT Tax Paid ; not applicable if Integrated Tax is paid
13. Cess Paid
Enter the total Cess amount paid.
14. Eligibility For ITC*
Select from the dropdown input, input services, capital goods or ineligible to declare the supplies type for ITC eligible goods or services
15. Availed ITC Integrated Tax
Enter the Amount of ITC available for Integrated Tax paid
16. Availed ITC Central Tax
Enter the Amount of ITC available for Central Tax paid
17. Availed ITC State/UT Tax
Enter the Amount of ITC available for State/UT Tax paid
18. Availed ITC Cess
Enter the Amount of ITC available for Cess paid
RAMBABU & CO

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45. Import of Inputs/Capital goods from Overseas/SEZ
1. Port Code*
Enter the six digit code of port through which goods were imported. Please refer to the list of port codes available on the GST common portal.
2. Bill Of Entry Number*
Enter the 7 digit Bill of entry
3. Bill Of Entry Date*
Enter Bill of Entry date in DD-MMM-YYYY. E.g. 24-May-2017.
4. Bill Of Entry Value*
Enter the total value of Bill of Entry
5. Document type*
Select from the drop down to declare supplies as imports or SEZ supplies
6. GSTIN Of Supplier*
Enter the GSTIN of the supplier . E.g. 05AEJPP8087R1ZF in case the supplies are received from SEZ. Check that the registration is active on the date of the invoice from GST portal
7. Rate*
Enter the integrated tax rate, as applicable.
8. Taxable Value*
Enter the taxable value of the received inputs/capital good for each rate line item - with 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
9. Integrated Tax Paid*
Enter Integrated Tax Paid
10. Cess Paid
Enter the total Cess amount paid.
11. Eligibility For ITC*
Select from the dropdown input/capital goods to declare the supplies as ITC eligible
12. Availed ITC Integrated Tax
Enter the Amount of ITC available for Integrated Tax paid
13. Availed ITC Cess
Enter the Amount of ITC available for Cess paid
RAMBABU & CO

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49. Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
Import of Service
1. Invoice number *
Enter the Invoice number of invoices for import of services. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) .The total number of characters should not be more than 16.
2. Invoice Date*
Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
3. Invoice value*
Enter the total value indicated in the invoice of the received services- with 2 decimal Digits.
4. Place of Supply(POS)*
Select the code of the state from drop down list for the place of supply.
5. Rate*
Enter the integrated tax rate , as applicable.
6. Taxable Value*
Enter the taxable value of the received services for each rate line item - with 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
7. Integrated Tax Paid*
Enter Integrated Tax Paid
8. Cess Paid
Enter the total Cess amount paid.
9. Eligibility For ITC*
Select from the dropdown input services to declare the supplies as ITC eligible
10. Availed ITC Integrated Tax
Enter the Amount of ITC available for Integrated Tax paid
11. Availed ITC Cess
Enter the Amount of ITC available for Cess paid
RAMBABU & CO

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54. Enter Credit/ Debit Notes/Refund vouchers issued by the registered supplier during the tax period but not added by him in his GSTR-1. Debit or credit note issued against invoice will be reported here against original invoice, hence fill the details of original invoice also which was furnished in earlier/current period tax period.
1. GSTIN of Supplier*
Enter the GSTIN of the supplier . E.g. 05AEJPP8087R1ZF.
2. Invoice/Advance Payment Voucher Number*
Enter the credit/debit note number or the refund voucher number. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum length of 16 characters.
3. Invoice/Advance Payment date*
Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-2017.
4. Invoice/Advance Payment Voucher Number*
Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-GST period against which credit/debit note is issued.
5. Invoice/Advance Payment Voucher date
Enter the original invoice/advance voucher date in DD-MMM-YYYY. E.g. 24-May-2017.
6. Pre GST
Select whether the credit/debit note is related to pre-GST supplies.
7. Document Type*
In the document Type column, enter "D" if the note is Debit note, enter "C" if note is credit note or enter "R" for refund voucher.
8. Reason For Issuing document*
Select the applicable reason for issue of the document.
9. Supply Type
Declare the type of supply as inter or intra. This would be validated with original invoice upon upload to portal.
10. Note/Refund Voucher value*
Amount should be with only up to 2 decimal digits.
11. Rate*
Enter the combined (State tax + Central tax) or the integrated tax.
12.Taxable value*
Enter the taxable value of the received goods or services for each rate line item -2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
13. Integrated Tax Paid
Enter Integrated Tax Paid
14. Central Tax Paid
Enter Central Tax Paid ; not applicable if Integrated Tax is paid
15. State/UT Tax
Enter State/UT Tax Paid ; not applicable if Integrated Tax is paid
16. Cess Paid
Enter the total Cess amount.
17. Eligibility For ITC*
Select from the dropdown input, input services, capital goods or ineligible to declare the supplies type for ITC eligible goods or services
18. Availed ITC Integrated Tax
Enter the Amount of ITC available for Integrated Tax paid
19. Availed ITC Central Tax
Enter the Amount of ITC available for Central Tax paid
20. Availed ITC State/UT Tax
Enter the Amount of ITC available for State/UT Tax paid
21. Availed ITC Cess
Enter the Amount of ITC available for Cess paid
RAMBABU & CO

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58. Inward supplies received from an unregistered supplier
1. Supplier Name*
Enter the name of supplier from whom supplies have been received
2. Invoice number*
Enter the Invoice number of invoices issued to Unregistered Supplier for supplies received. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) with maximum length of 16 characters.
3. Invoice Date*
Enter date of invoice in DD-MMM-YYYY. E.g. 24-May-2017.
4. Invoice value*
Enter the total value indicated in the invoice of the received goods or services- with 2 decimal Digits.
5. Place of Supply(POS)*
Select the code of the state from drop down list for the applicable place of supply.
6. Supply Type*
Select from drop down to declare the supply type as inter state or intra state
7. Rate*
Enter the combined (State tax + Central tax) or the integrated tax rate, as applicable.
8. Taxable Value*
Enter the taxable value of the received goods or services for each rate line item -2 decimal digits, The taxable value has to be computed as per GST valuation provisions.
9. Integrated Tax Paid
Enter Integrated Tax Paid
10. Central Tax Paid
Enter Central Tax Paid ; not applicable if Integrated Tax is paid
11. State/UT Tax
Enter State/UT Tax Paid ; not applicable if Integrated Tax is paid
12. Cess Paid
Enter the total Cess amount payable
13. Eligibility For ITC*
Select from the dropdown input, input services, capital goods or ineligible to declare the supplies type for ITC eligible goods or services
14. Availed ITC Integrated Tax
Enter the Amount of ITC available for Integrated Tax paid
15. Availed ITC Central Tax
Enter the Amount of ITC available for Central Tax paid
16. Availed ITC State/UT Tax
Enter the Amount of ITC available for State/UT Tax paid
17. Availed ITC Cess
Enter the Amount of ITC available for Cess paid
RAMBABU & CO

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60. Credit/ Debit Notes/Refund vouchers issued to the unregistered supplier
1. Note/Voucher Number*
Enter the credit/debit note number or the refund voucher number. Ensure that the format is alpha-numeric with allowed special characters of slash(/) and dash(-) of maximum length of 16 characters.
2. Note/ Voucher date*
Enter credit/debit note/Refund voucher date in DD-MMM-YYYY. E.g. 24-May-2017.
3. Invoice/Advance Payment Voucher number*
Enter original invoice number Reported in B2B section of earlier period/current tax period or pre-GST Period against which credit/debit note is issued. Incase of refund voucher please enter the related advance receipt voucher number.
4. Invoice/Advance Payment Voucher date*
Enter the original invoice/advance receipt date in DD-MMM-YYYY. E.g. 24-May-2017.
5. Pre GST
Select whether the credit/debit note is related to pre-GST supplies.
6. Document Type*
In the document Type column, enter "D" if the note is Debit note, enter "C" if note is credit note or enter "R" for refund voucher.
7. Reason For Issuing document*
Select the applicable reason for issue of the document from the dropdown.
8. Supply Type
Declare the type of supply as inter or intra. This would be validated with original invoice upon upload to portal.
9. Note/Refund Voucher value*
Amount should be up to 2 decimal digits.
10. Rate*
Enter the combined (State tax + Central tax) or the integrated tax rate.
11.Taxable value
Enter the taxable value of the received goods or services for each rate line item -up to 2 decimal Digits, The taxable value has to be computed as per GST valuation provisions.
12. Integrated Tax Paid
Enter Integrated Tax Paid
13. Central Tax Paid
Enter Central Tax Paid ; not applicable if Integrated Tax is paid
14. State/UT Tax
Enter State/UT Tax Paid ; not applicable if Integrated Tax is paid
15. Cess Paid
Enter the total Cess amount.
16. Eligibility For ITC*
Select from the dropdown input, input services, capital goods or ineligible to declare the supplies type for ITC eligible goods or services
17. Availed ITC Integrated Tax
Enter the Amount of ITC available for Integrated Tax paid
18. Availed ITC Central Tax
Enter the Amount of ITC available for Central Tax paid
19. Availed ITC State/UT Tax
Enter the Amount of ITC available for State/UT Tax paid
20. Availed ITC Cess
Enter the Amount of ITC available for Cess paid
RAMBABU & CO

61. Select the applicable Unit Quantity Code from the drop down.
HSN wise summary of goods /services received during the tax period
1. HSN*
Enter the HSN Code for the received goods or Services. Minimum digit required to be mentioned in the tax invoice and consequently to be reported is as follows. 1. Up to rupees one crore fifty lakhs annual turnover - Nil digit 2. more than rupees one crore fifty lakhs and up to rupees five crores annual turnover - 2 digit 3. more than rupees five crores annual turnover - 4 digit.
2. Description*
Enter the description of the received goods or Services. Description becomes a mandatory field if HSN code is not provided above.
3. UQC*
Select the applicable Unit Quantity Code from the drop down.
4. Total Quantity*
Enter the total quantity of the received goods or Services- up to 2 decimal Digits.
5. Total Value*
Enter the invoice value of the goods or services-up to 2 decimal Digits.
6. Taxable Value*
Enter the total taxable value of the received goods or services- up to 2 decimal Digits.
7. Integrated Tax Amount
Enter the total Integrated tax amount payable.
8. Central Tax Amount
Enter the total Central tax amount payable
9. State/UT Tax Amount
Enter the total State/UT tax amount payable
10. Cess Amount
Enter the total Cess amount payable
RAMBABU & CO

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64. Indicates the type of supply.
Details of supplies received from composition taxable person and other Nil Rated, Exempted and Non GST Supplies received
1. Description
Indicates the type of supply.
1. Composition Taxable person
Declare the value of supplies received from composition taxable person. Supplies from composition taxable person can be only intrastate
2.Nil rated supplies
Declare the value of supplies received under the "Nil rated" category for the tax period
3.Exempted (Other than Nil rated/non-GST supply)
Declare the value of supplies received under the "Exempted "category for the tax period
4.Non GST Supplies
Declare the value of supplies received under the "Non GST" category for the tax period
ITC Integrated Tax Amount
Enter the amount of ITC Integrated Tax amount as per applicable category
ITC Central Tax Amount
Enter the amount of ITC Central Tax amount as per applicable category
ITC State/UT Tax Amount
Enter the amount of ITC State/UT Tax amount as per applicable category
ITC Cess Amount
Enter the amount of ITC Cess amount as per applicable category
RAMBABU & CO

65. RAMBABU & CO

66. Advance amount Paid for reverse charge supplies in the tax period
1. Place of Supply(POS)*
Select the code of the state from drop down list for the place of supply.
2. Rate*
Enter the combined (State tax + Central tax) or the integrated tax rate.
3. Gross advance received*
Enter the amount of advance received excluding the tax portion.
4. Cess Amount
Enter the total Cess amount collected/payable.
RAMBABU & CO

67. RAMBABU & CO

68. 3. Gross advance adjusted*
Adjustment of tax already paid on advance receipt of consideration and invoices issued in the current period for the supplies attracting reverse charge
1. Place of Supply(POS)*
Select the code of the state from drop down list for the place of supply.
2. Rate*
Enter the combined (State tax + Central tax) or the integrated tax rate.
3. Gross advance adjusted*
Enter the amount of advance on which has tax has already been paid in earlier tax period and invoices are declared during this tax period. This amount is excluding the tax portion
4. Cess Amount
Enter the total Cess amount to be adjusted
RAMBABU & CO

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71. HSN wise summary of goods /services received during the tax period
Enter the HSN Code for the received goods or Services. Minimum digit required to be mentioned in the tax invoice and consequently to be reported is as follows. 1. Up to rupees one crore fifty lakhs annual turnover - Nil digit 2. more than rupees one crore fifty lakhs and up to rupees five crores annual turnover - 2 digit 3. more than rupees five crores annual turnover - 4 digit.
2. Description*
Enter the description of the received goods or Services. Description becomes a mandatory field if HSN code is not provided above.
3. UQC*
Select the applicable Unit Quantity Code from the drop down.
4. Total Quantity*
Enter the total quantity of the received goods or Services- up to 2 decimal Digits.
5. Total Value*
Enter the invoice value of the goods or services-up to 2 decimal Digits.
6. Taxable Value*
Enter the total taxable value of the received goods or services- up to 2 decimal Digits.
7. Integrated Tax Amount
Enter the total Integrated tax amount payable.
8. Central Tax Amount
Enter the total Central tax amount payable
9. State/UT Tax Amount
Enter the total State/UT tax amount payable
10. Cess Amount
Enter the total Cess amount payable
RAMBABU & CO

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73. RAMBABU & CO

74. Add to or Reduce from Out put Liability
Addition and reduction of amount in output tax for mismatch and other reasons
 PORTAL
SBO
Description
Add to or Reduce from Out put Liability
Integrated Tax
Central tax
State / UT Tax
CESS
TAB 11 1
Reversal of input tax credit in the case of non-payment of consideration WITH IN 180 Days of Receipt of Goods or services.-(1)A Rule 37(2)
Added 2
Amount in terms of rule 39(1)(j)(ii) Reduction of ISD Credit on Account of Credit Note issued relating to Distributed Credit 3
Amount in terms of rule 42(1) (m) Input Tax Credit related to the Exempt Sales 4
Amount in terms of rule 43(1) (h) The Same relates to Capital Goods ITC reversal when used for Purposes other than Taxable Business purposes 5
Amount in terms of rule 42 (2)(a) Relates to Inputs or Input services which are being used Partly for Business and Partly for Personal purposes 6
Amount in terms of rule 42(2)(b) for Inputs & Input Services which are Exclusively for purposes other than Business purposes 7
On account of amount paid subsequent to reversal of ITC
Reduce 8
Any other liability (Specify) ……
TAB 12 9
ITC claimed on mismatched/duplication of invoices/debit notes
Add
The same is yet to be activated in the Portal for filing GSTR 2 10
Tax liability on mismatched credit notes 11
Reclaim on account of rectification of mismatched invoices/debit notes 12
Reclaim on account of rectification of mismatched credit note 13
Negative tax liability from previous tax periods 14
Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period
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77. Submit and File the return Either Thru EVC or DSC.
RAMBABU & CO

78. Based on the details Submitted in GSTR 2, the eligible ITC will be determined and credited accordingly to one’s E-Credit Ledger on a provisional Basis
RAMBABU & CO

79. Manner of furnishing return by a regular person
Form GSTR-3 is divided in two parts as shown below;
15th
GSTR-2
Electronic Credit Ledger
10th
Part B of GSTR-3 consist of tax liability for the month.
Every taxable person is required to discharge the liability as contained in part B of form GSTR-3
GSTR-1
Electronic Cash Ledger
Part A of GSTR-3
Part B
of GSTR-3
Consolidated Form GSTR-3
20th
RAMBABU & CO

80. Manner of furnishing return by other persons
31st Dec
GSTR-4
(Quarterly Return)
GSTR-9
(Annual Return.
Reconciliation between turnover as per GST and books of A/c)
Compounding Dealers
All assesses other than compounding dealers
20th
GSTR-5
(Return also to be filed within 7 days of expiry of registration)
31st Dec
Non-Resident Taxable Person
GSTR-9A
(Annual Return.
Reconciliation between turnover as per GST and books of A/c)
For compounding dealers
GSTR-10
(Filed within 3 months from date of cancellation order or date of cancellation whichever is later)
Person who applies for cancellation
31st Dec
GSTR-9B
(Audited Annual Accounts along with Reconciliation Statement)
For taxable persons if Turnover > 1 crore
GSTR-11
(For claiming refund of taxes paid on inward supplies)
UIN holders
e.g. UN bodies, Embassies
RAMBABU & CO

81. Matching of Returns and Communication of Mismatches
GSTR-3 Filed By Supplier
GSTR-3 Filed By Recipient
Credit Granted on Provisional Basis
Matching of Returns by GSTN
Steps to be taken by a taxpayer
Steps to be taken by GSTN
Whether there is a mismatch?
ITC to the extent of matched credit No
The recipient shall be eligible to reduce the amount added earlier from his output tax liability
Yes
Mismatch Communicated to Supplier and Recipient in GST ITC-1
If Supplier declares the details of the invoice and/or
debit note in his valid return within the time specified in sub-section (7) of section 27.
Discrepancy to be Resolved By Supplier/Recipient
Discrepancy Resolved?
ITC to the extent of discrepancy resolved
Difference Shall be added to recipient’s liability in GSTR-3 of succeeding month. Interest shall also to be paid.
Yes No
RAMBABU & CO

82. Questions
RAMBABU & CO

83. THANK YOU CONTACT: CMA RAMBABU D V MOBILE : 90002 99033
MAIL ID:
RAMBABU & CO