GSTR 3B, GSTR 1, TRAN 1, Payments

Agenda

GSTR 3B

  • Key Steps in filing GSTR 3B
  • Key Issues in filing of GSTR 3B

GSTR 1

  • Key Steps in online filing GSTR 1
  • Key Issues in online filing of GSTR 3B
  • Key Steps in filing though offline tool
  • Key Issues in filing through offline tool

TRAN 1

  • Key Steps in filing TRAN 1
  • Key Issues in filing of TRAN 1

GSTR 3B

♦ GSTR 3B is to be filed in case time limit for furnishing details of GSTR 1 and GSTR 2 has been extended.

♦ Has to be filed by 20th of subsequent month

♦ To be filed by normal and casual taxpayers

♦ Summary declaration of

> taxable value and tax paid on outward supplies

> taxable value and tax paid on supplies subject to reverse charge

> Exempt and non taxable inward supplies

> ITC Availed , ITC Reversal, Net ITC and Ineligible ITC

> Payment of taxes, late fee and interest

Key Steps in Online Filing GSTR 3B

  • Go to gst.gov.in and log in > Services > Return Dashboard > Select the tax period > Click GSTR 3B tile.
  • Enter required details in each Section and press confirm.
  • Also press save button at the end of page for saving your entered data
  • Press “Preview and Submit” to view summary
  • Verify the preview summary with your business records
  • If Correct proceed to submit
  • View ledger to ascertain that sufficient ITC & cash balance is available in major and minor heads
  • Prepare challan and deposit money in your cash ledger if cash balance is not sufficient
  • Offset the liabilities by filling appropriate amounts in the ITC and cash data fields of payment screen
  • press “Offset Liability” tab to discharge the liabilities
  • Once liabilities are offset, press file returns button
  • Select the authorised signatory
  • file GSTR3B return using EVC or DSC as applicable
  • GSTR 3B Returns filed: (1) for July : 53.05 lacs; (2) for August: 44. 21 lacs
  • Mistakes in entering data and realising the mistake after submit
  • Common Mistakes

>Wrong data entries, addition of additional zeros, or digits

>Wrong entry of inward supplies subject to reverse charge

>Non availment of ITC on reverse charge

>Non availment of ITC

  • Trying to file GSTR 3B of July month when registration granted in August, though date of liability is 1/7/2017
  • Status of submitted GSTR 3B which were not filed due to certain mistakes have been reset for July 2017 for rectification and filing
  • Precaution should be taken to verify the preview before submitting GSTR 3B
  • Problem in filing the payment details keeping in view the cross utilisation rules

> IGST Credit to be used in IGST then CGST then SGST

> CGST Credit to be used for CGST then IGST

> SGST Credit to be used for SGST then IGST

> CGST Credit to be used for IGST before SGST Credit can be used

  • Inability to file GSTR 3B if TRAN 1 is submitted but not filed.

> Taxpayers not having credit to be transferred are not required to file TRAN 1

> Once TRAN 1 if submitted, it is mandatory to file before filing of GSTR 3B

> GSTR 3B cannot be filed if TRAN 1 not filed

> GSTR 3B of August cannot be filed if GSTR 3B of July not filed.

  • If technical glitch is encountered and later the problem gets resolved,

>Clear the browsing history

>Cached images and files

>Remove cookies and other data

  • And then try again

GSTR 1

  • Statement of Outward Supplies

> Details of Supplies to registered taxpayers

> Invoice, credit/debit notes, amendments

> SEZ, subject to reverse charge

>Export Details

> Invoice , credit/debit notes, amendments

>Details of Supplies to unregistered taxpayers

> Invoice , credit/debit notes, amendments > 2.5 lacs

> Summary POS & rate wise details

> Details of Exempt/nil rated/non taxable

> Invoice , credit/debit notes, amendments

  • Advance received and advance adjusted details
  • HSN Summary

> HSN and UQC combination should be unique

  • Document Issued details,

> Tax invoice,

> bill of supply

> challan

GSTR 1 : Key online Filing steps

  • Log in at gov.in > Services >Return Dashboard> Return Month > GSTR 1
  • Enter data in relevant tile by clicking on it
  • Save data

> If some line items are not saved and processed with error

> Examine the error and correct and save again

  • Generate summary to update the tiles
  • Click on preview to download draft preview in pdf form
  • Compare the summary in preview with your accounting records
  • Correct the entered details in case of mistakes
  • Tick the declaration and Submit
  • Press “File Return”
  • Tick the declaration, select the authorised signatory and sign the Return with EVC/DSC as applicable and file it.
  • 33.93 lacs taxpayers have filed their GSTR 1 for the month of July, 2017
  • Certain invoices to registered persons not uploaded and GSTR 1 Submitted.

> Since the submitted GSTR 1 cannot be changed

> Ask the recipient to upload the invoices as missed invoices and accept them when they are auto-populated in GSTR 1 A and file the acceptance on the portal before filing GSTR 3.

> These will auto-amend the earlier filed GSTR 1 and the liability will be reflected in GSTR 3.

>If the recipients also fail to upload such invoices, these can be added in the GSTR 1 of next period and the liability paid with taxes in GSTR 3.

  • Nil return can be filed by

> generate summary and then submit and file the return. Tile summary not updated:

  • Tile summary not updated:

> Press generate summary if the tile summary is not updated.

> Generate summary tab can again be clicked only after 10 minutes

  • SEZ boxes are not enabled: These get enabled when the recipient is classified as SEZ.

> Please ask the recipient taxpayer to send a mail to GSTN to enable the flag of SEZ

  • Mistakes made while declaring details in GSTR 3B, can be corrected in GSTR 1
  • TCS provisions for Ecommerce operators is not yet notified ,

>All supplies to be reported through “other than E-commerce” tab without E-Comm GSTIN

  • In case of credit note for deferential amount what should be the tax rate

> The tax amount is editable and exact tax amount needs to be mentioned.

  • If applied for composition in August, GSTR 1/GSTR 3B not required to be filed for July as composition levy effective from 1st July
  • Those who are opting for composition from 1st October, need to file GSTR 1/GSTR 3B only for July, August and September.
  • GSTR 1 of August, data can be saved but return cannot be submitted or filed
  • If technical glitch is encountered and later the problem gets resolved,

>Clear the browsing history

>Clear Cached images and files

>Remove cookies and other data

  • And then try again

GSTR 1 : Key Steps in Filing through Offline Utility

  • Ensure that the latest version of offline tool is installed
  • If not, download the latest Offline tool , Ver. 1.2.1
  • Before downloading the new version, uninstall the old version compulsorily.
  • Unzip the folder and extract the files
  • Install the GSTR1offlinetool.exe file
  • Launch the tool from the icon on the desktop
  • Clear all earlier or sample data from the java tool and excel template.
  • Enter return data in different excel worksheets

> Nil rated, exempt and Document issued sections have to be entered on the portal

  • Import the excel worksheet in the java offline tool
  • Check the summary in the java tool. If satisfactory generate JSON file
  • Upload the generated JSON file on the GST portal
  • After successful upload the tile would be updated.
  • If any error file is generated , the message would be processed with error
  • Click on “Generate error report”
  • After around 20 minutes error report would be generated and the status of link would become “download error report”
  • Download the error file and open in the java tool
  • The error file shows the details of uploaded data which are processed with error along with error messages
  • Correct the details. Certain details cannot be corrected e.g.

>GSTIN in b2b, cdnr table

>Invoice number in B2CL, cdnur, export tables

>POS in advance received and advance adjusted table

  • Generate the JSON of corrected file
  • Upload the corrected JSON file
  • To delete or Modify the uploaded data but not submitted >Download the GSTR 1 data from the download tab >Open in the Java offline tool from the centre button

>Select the invoice and press Delete button at the bottom, the status will become D

>On editing a field the status will become M

>Regenerate the JSON file

>Upload the generated JSON file.

  • Data can also be entered in the java offline tool by

> Copying from excel and pasting in the provided window

> Importing a CSV file with headers as specified in CSV template

  • Discrepancy in summary displayed in the java offline tool and excel arise because of the validation checks performed in the offline tool. Some of these are

> Wrong date format. Only, dd-mmm-yyyy( eg: 01-Jul-2017) date format is allowed.

> duplicate invoice/credit/debit note numbers in the imported data

> Invoice date after the tax period is not accepted and the data is rejected

> Invalid character in invoice number and debit/credit note number like %,* etc

> In export section, if Shipping bill date is prior to the export invoice date, the invoice data will get rejected

  • Discrepancy in summary displayed in the java offline tool and on the GST portal after upload of JSON file generated by the offline tool to the GST portal.

> Correctness of GSTIN of buyers (whether GSTIN is active).

> Duplicate invoice number with respect to data uploaded earlier since beginning of the financial year.

> Whether the Invoice Number mentioned in the Credit Note/Debit Note, exist in the record submitted by the taxpayer so far.

> In Export, correct shipping bill date that is on or after Invoice Date

  • The invoices with errors are put in error report which is not saved in the GST System.
  • The tiles show number of successfully saved invoices after validation checks.
  • Sometimes the discrepancy may also be because the tiles are not updated and one has to click “Generate Summary” button at the bottom left part of the GSTR 1 page to update the summary.
  • JSON Upload Rejected with error message

>The invoice number, GSTIN etc. are not of appropriate length. Even because of a blank character.

>The data has more than two decimal digits. Only two decimal digits allowed

>Date format is not in the appropriate format in Excel/CSV, dd-mmm-yyyy eg. 28-Sep-2017

>Unallowable characters are included in Invoice number

> Only alphabets,

> numbers,

> hyphen(-) and

> forward slash(/) are allowed

  • When the downloaded data is large

> For fast reading of the data in offline tool open the tool in fire-fox or Google chrome by typing localhost:3010 in the address bar

  • To correct the mistake in uploaded data

> Upload the same invoice numbers with the changed details again ,

> the changed details would overwrite the earlier details

>Download the earlier uploaded details &

> Open in the offline tool and delete or modify;

> regenerate the Json & upload.

TRAN 1

  • Claim of credit carried forward in the last return of Central Excise/Service Tax/VAT
  • Claim of un-availed credit on Capital Goods under earlier laws.
  • Claim of credit of taxes paid under earlier laws but goods/services received in GST regime
  • Claim of credit of tax paid under earlier laws for goods /services, which have become taxable under GST.

>When duty/tax paying invoice/CTD/BOE etc. is there

>When no evidence of duty/tax paid is there on the invoices/document

  • Distributing claimed credit of same PAN units by Centralised registrations under Service tax
  • Claim of credit of taxes paid under VAT/Service tax on transactions on which GST is also payable
  • Claim of credit of taxes paid by the principal on goods held in stock by agents.
  • Declarations of goods available with job-worker on the appointed day.
  • Declaration of goods sent for sale on approval in the past three months

TRAN 1: Key Steps in Filing

  • Log in at www.gst.gov.in > Services > Return > Transition forms Introdu > TRAN 1
  • Enter data in relevant tables and save
  • In case some line items are processed with error:

> Rectify the error and again save

  • Upload the details of table 5(b) if required in a CSV file using the offline upload facility of “choose file”
  • Download the CSV template and open in excel for entering data.
  • Offline upload facility for other tables are being made available soon
  • Check and verify data of all table
  • If the data entered is satisfactory, press submit.
  • No changes can made after submit
  • Click on disclaimer checkbox and file with DSC/EVC

TRAN 1: Key Issues in Filing

  • Processed with error

>If the existing earlier registration numbers mentioned in TRAN 1 is not furnished in Registration details.

>Add using non-core field amendment application

> Precautions in such addition

> Not use special characters (-, /) while adding new Service Tax No. /Central Excise No./VAT/TIN

> ensure that here are no Duplicate e-mail/Phone No. used on promoter/partner or Authorized Signatory Tab.

> Ensure that no mandatory fields are vacant

> Ensure that the Goods/Service Codes are added.

> Ensure that the STD code is entered correctly in the field indicated for it & not entered in the field for entering the local Telephone number

  • Offline Tool for upload of data

> A CSV upload facility and excel template has been provided for upload of statutory forms C/F/H data in table 59(c)

> Offline upload facility for tables of section 6 and 7 will be provided shortly

  • Mistakes in entered data which came to knowledge after Submit

> No changes can be made after submit

> Facility of revision of TRAN 1 is being developed, will be available shortly

> The submitted TRAN 1 needs to be filed

>  TRAN 1 can be revised once.

  • If technical glitch is encountered and later the problem gets resolved,

>Clear the browsing history

>Cached images and files

>Remove cookies and other data

  • And then try again
Presented by Shashi Bhushan Singh, VP, GSTN (Source- GSTN)

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