Rajat Grover
The GST Council, vide notification no. 18/2017, 19/2017, 20/2017 and 21/2017, has formally extended the date of filing of GST-1, GST-2 and GST-3 and has introduced a monthly return called GSTR 3B, which need to be filed for the months of July’ 2017 and August’ 2017.
Following are the new due dates for filing of GST returns:
| For the months of | GSTR 3B | GST-1 | GST-2 | GST-3 |
| July-2017 | 20th August 2017 | 5th September 2017 | 10th September 2017 | 15th September 2017 |
| August-2017 | 20th September 2017 | 20th September 2017 | 25th September 2017 | 30th September 2017 |
| Post August-2017 | Not to be filed | 10th of succeeding month | 15th of succeeding month | 20th of succeeding month |
To provide relief to the registered persons, a simple return form in the name of GSTR 3B has been introduced to be filed for the months of July 2017 and August 2017, which requires the registered persons to fill in basic details regarding the transactions stated in the returns form. Following are the basic details required to be filled in the return form:
1. Following Details of Outward Supplies:
a) Outward taxable supplies (Other than zero rated)
b) Outward taxable supplies (zero rated)
c) Other outward supplies (nil rated/ exempted)
d) Inward supplies liable for reverse charges
e) Non- GST outward supplies
2) Details of Inter-state supplies made to unregistered persons, composition taxable persons and UIN holders;
3) Details of ITC taken and ITC reversed (However, there is no column for ITC carried forward);
4) Value of exempt, nil rated and non- GST inward supplies;
5) Details of GST payable, GST adjusted with ITC and the balance paid in cash. Also, amount of interest and late fee also needs to be furnished;
There will be no late fee or penalty levied for the months of July and August. Eventually, this GSTR-3 will be matched against GSTR-3B and any difference will be refunded or will require payment as the case may be.
Following are the formats under which the above mentioned details needs to be furnished:
a) Details of Outward Supplies
| Nature of Supplies | Total Taxable Value | Integrated Tax | Central Tax | State / UT Tax | Cess |
| 1 | 2 | 3 | 4 | 5 | 6 |
| (a) Outward Taxable Supplies (other than Zero rated, Nil Rated Exempted) | |||||
| (b) Outward Taxable Supplies (Zero Rated) | |||||
| (c) Other Outward Supplies (Nil, Exempted) | |||||
| (d) Inward Supplies (Liable to Reverse Charge) | |||||
| (e) Non – GST Outward Supplies |
b) Of the supplies shown above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders
| Details | Place of Supply (State/UT) | Total Taxable Value | Amount of Integrated Tax |
| 1 | 2 | 3 | 4 |
| Supply Made to Unregistered Persons | |||
| Supply made to Composition Taxable Persons | |||
| Supply made to UIN Holders |
c) Eligible ITC
| Details | Integrated Tax | Central Tax | State / UT Tax | Cess |
| 1 | 2 | 3 | 4 | 5 |
| (A) ITC Available (Whether in Full or Part) | ||||
| (1) Import of Goods | ||||
| (2) Import of Services | ||||
| (3) Inward Supplies Liable to Reverse Charge (Other than 1 & 2 above) | ||||
| (4) Inward Supplies from ISD | ||||
| (5) All Other ITC | ||||
| (B) ITC Reversed | ||||
| (1) As per rules 42 & 43 of CGST Rules | ||||
| (2) Others | ||||
| (c) Net ITC available (A) – (B) | ||||
| (D) Ineligible ITC | ||||
| (1) As per Section 17 (5) | ||||
| (2) Others |
d) Values of exempt, nil-rated and non- GST inward supplies
| Nature of Supplies | Inter-State Supplies | Intra- State Supplies |
| 1 | 2 | 3 |
| From a Supplier under Composition Scheme, Exempt & Nil rated Supply | ||
| Non GST Supply |
e) Payment of Tax
Description |
Tax Payable |
Paid to ITC – Integrated Tax |
Paid to ITC – Central Tax |
Paid to ITC – State/UT Tax |
Paid to ITC – |
Tax Paid – TDS/TCS |
Tax/Cess paid in Cash |
Interest |
Late Fee |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| Integrated | |||||||||
| Central Tax | |||||||||
| State/UT Tax | |||||||||
| Cess |
f) TDS/TCS Credit
| Details | Integrated Tax | Central Tax | State Tax |
| 1 | 2 | 3 | 4 |
| TDS | |||
| TCS |
The Author of this article may be reached out at carajatgrover@gmail.com for all the GST related queries.
Relevant Notifications-
| CBEC notifies date for filing of GSTR-3B for July & August 2017 | Notification No. 21/2017-Central Tax | 08/08/2017 |
| CBEC extends time for filing of Form GSTR-3 for July & August 2017 | Notification No. 20/2017-Central Tax | 08/08/2017 |
| CBEC extends time for filing of Form GSTR-2 for July & August 2017 | Notification No. 19/2017-Central Tax | 08/08/2017 |
| CBEC extends time for filing of Form GSTR-1 for July & August 2017 | Notification No. 18/2017-Central Tax | 08/08/2017 |
Turnover means the value of taxable service provided on payment of / recovery of service tax due thereon only but not on the value on which RCM was adopted in payment of ST during the previous financial year.
Dear Sir,
I provide 2 types of services. (i) As a Company Director, where the RCM applies and the concerned Company pays ST/GST as per RCM, and (ii) as a Management Consultant to other Service Receivers, where I pay ST/GST and recover it from my Service Receivers.
Now, under GSTR-1, the total turnover for FY 2016-17 and Quarter April-June 2017 has to be mandatorily provided. My query is whether this turnover is the one where Service Tax has been paid by me on recovery from Service Receivers (scenario ii) or turnover from services provided under RCM (scenario i) should also be added to the turnover from scenario (ii) for arriving at total turnover to be shown under GSTR-1 ?