GST Return Filing Process and its Processing at GSTN Simplified

Every reg­is­tered per­son to fur­nish details of out­ward sup­plies made in a month in FORM GSTR‑1, details of inward sup­plies received in a month in FORM GSTR‑2 and a return in FORM GSTR‑3 by the 10th, 15th and 20th of the next month respectively.

Keep­ing in view that tax­pay­ers may face cer­tain issues in the ini­tial days after the intro­duc­tion of GST, the GST Coun­cil extend­ed the date for fil­ing of FORM GSTR‑1 and FORM GSTR‑2 for the months of July and August, 2017 and approved the fil­ing of a sim­pli­fied return in FORM GSTR-3B for these Six months by the noti­fied due dates after mak­ing the due pay­ment of tax.

As per the pro­vi­sions  the return in FORM GSTR-3B was required to be fur­nished when the due dates for fil­ing of FORM GSTR‑1 and FORM GSTR‑2 have been extend­ed. After the return in FORM GSTR-3B has been fur­nished, the process of rec­on­cil­i­a­tion between the infor­ma­tion fur­nished in FORM GSTR-3B with that fur­nished in FORM GSTR‑1 and FORM GSTR‑2 would be car­ried out in accor­dance with the pro­vi­sions of the Rules.

It may be not­ed that after the reg­is­tered per­son has filed his return in FORM GSTR- 3B and the state­ment of out­ward sup­plies in FORM GSTR‑1, the inward sup­plies shall be auto draft­ed for all reg­is­tered per­sons (cor­re­spond­ing recip­i­ents of sup­ply) and made avail­able to them in FORM GSTR-2A. FORM GSTR- 2A is the exact repli­ca of FORM GSTR‑2 con­tain­ing only those details that are auto- pop­u­lat­ed from the details fur­nished in FORM GSTR‑1 by the cor­re­spond­ing sup­pli­ers. Based on the details com­mu­ni­cat­ed in FORM GSTR-2A, the reg­is­tered per­son shall pre­pare the state­ment of inward sup­plies in FORM GSTR‑2 by:-

  1. adding, delet­ing or mod­i­fy­ing the invoice lev­el details com­mu­ni­cat­ed in FORM GSTR-2A;
  2. adding infor­ma­tion per­tain­ing to details that are required to be fur­nished in GSTR‑2 but are not part of FORM GSTR-2A like details of imports, details of sup­plies attract­ing reverse charge that have been received by reg­is­tered person;
  3. pro­vid­ing details of sup­plies received from com­po­si­tion sup­pli­ers and exempt, nil-rat­ed & non GST inward supplies;
  4. pro­vid­ing details of advances paid on inward sup­plies attract­ing reverse charge, if any, along with adjustments;
  5. pro­vid­ing details of rever­sal of ITC as per the pro­vi­sions of rules 37, 39, 42 and 43 of the Rules, if any; and
  6. pro­vid­ing HSN wise sum­ma­ry details of inward supplies.

After the reg­is­tered per­son has fur­nished the state­ment of inward sup­plies in FORM GSTR‑2 by the extend­ed date, the com­mon por­tal shall auto-draft Part‑A of the return in FORM GSTR‑3 for the said month based on the infor­ma­tion fur­nished in FORM GSTR‑1 and FORM GSTR‑2. Based on the revised fig­ures of out­put tax lia­bil­i­ty and eli­gi­ble input tax cred­it, Table 12 of Part B of FORM GSTR‑3 shall be made avail­able. The com­mon por­tal would pop­u­late the cor­rect fig­ures of tax payable in col­umn (2) of Table 12 of FORM GSTR‑3, based on the infor­ma­tion fur­nished in FORM GSTR‑1 and FORM GSTR-

Where the tax payable by a reg­is­tered per­son as per FORM GSTR‑3 is more than what has been paid as per FORM GSTR-3B, the com­mon por­tal would show anoth­er instance of Table 12 for mak­ing addi­tion­al pay­ment of tax­es, in accor­dance with the man­date of clause (b) of sub-rule (6) of rule As the tax payable in col­umn (2) of Table 12 of FORM GSTR‑3 is more than what was shown in FORM GSTR-3B, the addi­tion­al amount of tax payable can be paid by deb­it­ing the elec­tron­ic cash or cred­it ledger as per the pro­vi­sions con­tained in sec­tion 49 of the Act along with applic­a­ble inter­est on delayed pay­ment of tax.

Where the out­put tax lia­bil­i­ty of the reg­is­tered per­son as per the details fur­nished in FORM GSTR‑1 and FORM GSTR‑2 is less than the out­put tax lia­bil­i­ty as per the details fur­nished in the FORM GSTR-3B and the same is not off­set by a cor­re­spond­ing reduc­tion in the input tax cred­it to which he is enti­tled, the excess shall be car­ried for­ward to the next month’s return to be off­set against the out­put lia­bil­i­ty of the next month by the tax­pay­er when he signs and sub­mits the return in FORM GSTR‑3.

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