Guide to GSTR-1 Seamless GSTR 1 filing via ClearTax ...You need not do anything to get your data to...

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Transcript of Guide to GSTR-1 Seamless GSTR 1 filing via ClearTax ...You need not do anything to get your data to...

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Seamless GSTR 1 filing via ClearTax:

    - Create/ import data to ClearTax GST

    - Prepare invoice summary

    - Upload invoices to government portal

    - File GSTR-1 on government portal

    Everything about GSTR 1 form

    Guide to GSTR-1

    PREPARE GSTR 1 NOW

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]://cleartax.in/gsthttps://cleartax.in/gsthttps://cleartax.in/gst

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● Get invoice data into ClearTax GST software ○ Automatically:

    ■ If you use ClearTax GST software to create bills■ If you’ve already imported invoice data to ClearTax GST to prepare your 3B return

    ○ With a single click:■ If you are using Tally, Busy or Government’s GSTR 1 Offline Utility■ If you are using any other billing solutions (digital billbooks or paper billbooks)

    ● Prepare invoice summary

    ● Seamlessly upload all invoices to government portal

    ● File GSTR 1

    Seamless & accurate GSTR 1 filing with ClearTax GST

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Part 1 : Get invoice data into ClearTax GST

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Just 1-click to get your invoice data into ClearTax GST

    ● You need not do anything to get your data to ClearTax GST if:○ you use ClearTax GST software to create bills/invoices, you need not do anything○ you’ve already imported invoice data to ClearTax GST to prepare your 3B return

    Start preparing your invoice summary now

    ● If you are using Tally, Busy or Government’s GSTR 1 Offline Utility, export GSTR1 data & 1-click data import into Cleartax GST

    ● If you are using any other billing solutions (digital billbooks or paper billbooks), use ClearTax excel templates, fill the data & 1-click data import into ClearTax GST

    Download ClearTax Excel Templates

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]://bit.ly/2wWTJOK

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Part 1(a) : If you create bills using ClearTax GST or if you’ve already imported invoice data to ClearTax GST to prepare 3B returnClearTax GST will auto-populate all your invoices and prepare GSTR 1 without you needing to do anything. You just need to review, upload and file on GST

    portal

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 1. Login to ClearTax GST & Select Your Business

    ● Login to your account on ClearTax GST. Select the business for which you wish to prepare GSTR 1 and choose ‘Work on This’

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 2. Select Work on GST Returns & Select GSTR 1

    ● Now select the action of ‘Work on GST Returns’

    ● Select the option of ‘File GSTR 1’ and click on ‘Start Now’

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    If you haven’t started using ClearTax GST software for invoice creation, you should start now as it simplifies return filing and it’s FREE

    Step 3. See all your GSTR 1 ready-made for you

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Learn how to Prepare Invoice Summary

    You’re now ready to proceed to the next step

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Export GSTR 1 data & import the file into Cleartax GST. The software will read the data and automatically prepare your GSTR 1 return

    *If you’re using Tally versions older than ERP Release 6,

    import data using our Excel template

    Part 1(b) : If you are using Tally*, Busy or Government’s GSTR 1 Offline Utility

    DOWNLOAD FORMAT(Tally/ Busy/ Government Offline Utility)

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]://bit.ly/2glsYIQ

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Login to Tally & select your company name. Go to “Gateway of Tally” & under Reports click on “Display”

    Step 1 - Exporting GSTR 1 from Tally

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● On the display menu, click on “Statutory Reports”

    ● And then click on ‘GST’

    ● Select GSTR 1 to export all your sales(outward supplies) datafrom your Tally

    Step 1 - Exporting GSTR 1 from Tally

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● You will be taken to GSTR 1 screen & you will find summary of all outward supplies.● Click on “e-Returns’ on the right sidebar

    Step 1 - Exporting GSTR 1 from Tally

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● Choose ‘Excel (Spreadsheet)’ option to save the Excel file

    Step 1 - Exporting GSTR 1 from Tally

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 2 - Login to ClearTax GST & Select Your Business

    ● Login to your account on ClearTax GST. Select the business for which you wish to prepare GSTR 1 and choose ‘Work on This’

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 3 - Select Work on GST Returns & Select GSTR 1

    ● Now select the action of ‘Work on GST Returns’

    ● Select the option of ‘File GSTR 1’ and click on ‘Start Now’

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● Under the ‘Prepare your data’ tab, click on ‘Upload Excel’

    Step 4 - Select ‘Upload Excel’ option

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● Under Step 3, choose ‘Government Offline Utility GSTR 1 - v1.1’

    Step 5 - Choose the ‘Government Utility’ template

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● Choose the sheets you want to import● Please note:

    ○ This format contains data in multiple sheets. Please select the sheets from which you want to import data

    ○ You can select multiple sheets too● Once you’ve selected the sheets you want to

    import, click on ‘Choose File from your computer’

    Step 6 - Choose the sheets you want to import

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 7. Validate the Data and make corrections if any

    ● If a bill has any error, the cell where an incorrect detail has been filled will be highlighted in red colour.

    ● Click on the highlighted cell and fill the right information

    ● After you have fixed all errors, click on ‘Revalidate’

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 8 - Your data is ready for GSTR 1 in ClearTax GST

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Learn how to Prepare Invoice Summary

    You’re now ready to proceed to the next step

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Use ClearTax’s Easy Excel Templates to fill your data and upload these files on ClearTax

    Part 1(c) : If you are using any other billing solutions (digital billbooks or paper

    billbooks)

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]://bit.ly/2wWTJOK

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● The Complete Excel files zip contains following files○ Sales Invoice Template - to create all invoices issued for outward supplies○ Sales CDN Template - to create all credit and debit notes against the sales invoices○ Advance Receipt Template - to create all the advance receipts○ Purchase Invoice Template - to record all invoices issued to you for inward supplies○ Purchase CDN Template - to record credit & debit notes against purchase invoices ○ Advance Payment Template - to record all the advance payments that you made against which invoice

    is raised or yet to be raised

    ● For the purpose of GSTR 1, fill only the Excel details highlighted in Yellow

    Step 1. Download & Fill Relevant Excel Files for your Business

    Download All Excel Templates

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]://bit.ly/2wWTJOK

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 2 - Login to ClearTax GST & Select Your Business

    ● Login to your account on ClearTax GST. Select the business for which you wish to prepare GSTR 1 and choose ‘Work on This’

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 3 - Select Work on GST Returns & Select GSTR 1

    ● Now select the action of ‘Work on GST Returns’

    ● Select the option of ‘File GSTR 1’ and click on ‘Start Now’

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● Under the ‘Prepare your data’ tab, click on ‘Upload Excel’

    Step 4 - Select ‘Upload Excel’ option

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 5. Import Your Filled Excel Files

    ● Import Invoices in 3 simple steps

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 6. Validate the Data and make corrections if any

    ● If a bill has any error, the cell where an incorrect detail has been filled will be highlighted in red colour.

    ● Click on the highlighted cell and fill the right information

    ● After you have fixed all errors, click on ‘Revalidate’

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 7 - Your data is ready for GSTR 1 in ClearTax GST

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Learn how to Prepare Invoice Summary

    You’re now ready to proceed to the next step

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Part 2 : Prepare invoice summary

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 1 - Verify auto-populated summary● Invoice summary details for B2B, B2C Large, Exports, Credit Debit notes will be

    auto-populated

    ● Click on ‘View/ Edit’ to view or edit the invoice level data under each invoice type

    ● For B2C Others, Nil Rated Supplies, Advances Received and Adjustment of

    Advances, enter the values manually using the ‘View/ Edit’ button

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 2 - Enter document summary● Provide details of all documents issued during the return period. Click on

    ‘View/ Edit’

    ● Enter details - Serial number (e.g Serial number INV2005 to INV3010),

    number of cancelled documents & number of net issued documents

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● After entering your document summary, click on ‘Back’

    ● Government requires a summary of all items sold (goods and services)

    identified by their unique HSN/SAC codes. To enter this, click on ‘View/ Edit’

    Step 3 - Enter HSN summary

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 3 - Enter HSN summary● Fill in summary details for each HSN you sell

    ● Once done, click ‘Save’

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 5 - Enter your turnover details● Enter amount of turnover of previous year & turnover for the period April-June

    2017

    ● Once done, click on ‘Save values’

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Learn how to upload invoices to government portal

    You’re now ready to proceed to the next step

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Part 3 : Upload invoices to government portal

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 1 - Verify the invoices ready for uploading

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● Under the ‘Upload to GSTN’ tab, click on ‘Upload to GSTN’

    Please note:

    - ‘Uploading to GSTN’ is not the same as ‘Filing return’

    - You can upload multiple times during the filing window, until you click ‘Submit

    Return’ as part File-GSTR-1 page

    Step 2 - Invoices ready for upload to government portal

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● Before you upload to government portal, you need to finish 2 quick activities

    Step 3 - One-time activities

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 4 - Enable API access to ClearTax from government portal

    Please note:

    - The following steps are mandatory to ensure security of your account

    - Without completing the following steps, you would not be able to file your GSTR

    1 through ClearTax

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    1. Login with GST portal Username and Password

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    2. After login click on ‘View Profile’ on dashboard

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    4. Click on ‘Manage API Access’ from Quick Links

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    5. Change enable API request to ‘Yes’ and

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    6. ...Select duration as 30 days and click on ‘Confirm’

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    7. Finished! You can now go back to Cleartax to continue

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● Enter the username you use to access the Government portal and click ‘Save’

    Step 5 - Enter your GSTN username

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:gstsu[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● You’re now ready to upload your invoices to Government portal

    ● Click on ‘Upload to GSTN’

    Step 6 - Ready for upload

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 6 - Invoices are now being uploaded to Government portal

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● You can verify the history of your uploaded documents in this tab

    Step 6 - See history of your uploads

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Learn how to file your GSTR 1

    You’re now ready to proceed to the next step

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Part 4 : File GSTR 1

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● Verify that you have not missed uploading any invoices

    ● At this point, you can go back to upload and upload more invoices

    Step 1 - Review uploaded data

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● Download and review the Invoices & documents that you have already

    uploaded before proceeding to next step

    Step 2 - Download and review your GSTR 1 report from the government

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● You can also print

    the summary for

    your reference

    ● Now click on

    ‘Continue Filing’

    Step 3 - Download and review your GSTR 1 report from the government

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Step 4 - Proceed to government portal to file GSTR-1 on

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    1. Login with GST portal Username and Password

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    2. Go to return dashboard

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    3. Choose ‘Prepare Online’ mode

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  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    4. Select the checkbox, submit and choose a signing method and file GSTR 1. Finished!

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Appendix

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Everything about GSTR 1 form

    In this section, we will explain you all the details of GSTR 1 form, including the meaning of each of the terms used in GSTR 1 form

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● Monthly return that should be filed by every registered business

    ● Details of outward supplies

    ● Due dates for filing GSTR 1:○ For Transactions in July 2017 — Due Date: 5th September 2017○ For Transactions in August 2017 — Due Date: 20th September 2017

    ● A total of 13 sections to be filled in every GSTR 1 form

    What is GSTR 1?

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Who needs to file GSTR 1? ● Every person registered under GST● For each GSTIN, separate GSTR 1 to be filed● NIL GSTR 1 must be filed, if there is no transaction during the month ● However, the following registrants do not have to file GSTR 1

    ● Input Service Distributors● Composition Taxable Person● Suppliers of online information and database access or retrieval services

    (OIDAR), who have to pay tax themselves ● Non-resident taxable person● Taxpayer liable to collect TCS or deduct TDS

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Why is it important to file GSTR 1?

    ● Contains details of all the sales transactions/ outward supplies

    ● Used by the government to auto-populate GSTR 3 and GSTR 2A

    ● Mandatory to be filed even if no business activity

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    ● ClearTax offers you a 1-stop seamless filing experience

    ● If you’ve already prepared your 3b return via ClearTax, or if you are doing your billing through

    ClearTax software, you are just a few clicks away to prepare your final GSTR- 1. We sincerely

    suggest you to use Cleartax GST for billing, since future return filling will be done in similar manner.

    ● If you are using Tally/ Busy/ Government’s Offline Utility/ Other billing solutions, we have a 1-click

    process through excel imports

    ● ClearTax helps you prepare accurate and error-free GSTR Returns with its validation engine- which

    identifies and highlights errors

    ● ClearTax automatically prepares your GSTR-1; saving your time and effort, avoiding manual error

    ● ClearTax provides step-by-step guide and explain this link for every section in GSTR-1 Form to help

    you file accurate returns

    ● It’s FREE

    Why should you prepare GSTR 1 at Cleartax?

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    Important for CAs & Tax Consultants:Easily file GSTR-1 for multiple clients● Deadline for filing July 2017 GSTR-1 is 5th September

    ● Busy period for GST Compliance - a return needs to be filed every 5 days in September

    ● If you need to file GSTR-1 for multiple clients, you should get the data from them and upload into ClearTax before the 5th September

    ● To make this process easier, we have provided a zip file containing Excel Files and directions you can share with your clients

    Download All Excel Templates & Share with Clients

    https://cleartax.in/gsthttp://www.cleartax.com/GSTmailto:[email protected]://cleartax.in/s/gst-excel-templateshttps://cleartax.in/s/gst-excel-templates

  • ClearTax GST www.cleartax.com/GST [email protected] 080-67458707

    All B2B supplies should be mentioned in this section.

    4A. Under this head invoice wise details of all supplies made other than those under reverse charge and supplies made through e-commerce operator should be mentioned in this section.

    4B. All outward supplies on which reverse charge is applicable and which has been excluded in 4A should be shown here

    4C. Supplies made through e-commerce operator which attract TCS has to be reported here. The details have to be rate wise or operation wise

    Taxable outward supplies made to registered persons (including UIN-holders)

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    Taxable outward inter-State supplies to unregistered persons where the invoice value is more than Rs 2.5 lakh

    Invoice wise details of all supplies made to unregistered dealers is to be mentioned here:

    5A. This will include B2B invoices i.e. sale to unregistered dealer and

    5B. The details of B2C supplies made online through e-commerce operator

    Taxable outward inter-State supplies to unregistered persons where the invoice value is more than Rs 2.5 lakh

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    Zero-rated supplies and deemed exports

    All type of zero-rated supplies, exports, deemed exports (supply to SEZ, EOUs) has to be mentioned under this head. A registered dealer has to give details of invoice, bill of export or shipping bill.

    If you don’t have any exports, you can mention 0.1. Deemed Exports- These are those transactions in which goods supplied do not leave country, and the payment for such supplies is received either in Indian rupees or in free foreign exchange. For example, supply of goods by a DTA (Domestic Tariff Area) to EOU (Export Oriented Unit) within India is deemed as an export of goods or service.2. Export under Bond/LUT- Supply of goods or services, or both, under bond or Letter of Undertaking, without payment of IGST is also considered as export. Businesses can then claim a refund of unutilised ITC on purchases of inputs used for supplying the exported goods or services.3. Export with IGST- Any exporter or United Nations or Embassy or other agencies/bodies which supplies goods or services, or both, after paying the IGST can claim refund of the IGST paid.4. Export to SEZ- Since supply of goods or services to SEZ is treated as zero-rated supply, hence no IGST will be paid.

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    Rate wise summary of all sales made during the month

    ● All sales including sales made through e-commerce operator has to be mentioned here. Also separate mention of supplies made through e-commerce operator should be declared here

    ● B2C interstate supply along with place of supply i.e. name of state where invoice value is upto Rs 2.5 lakhs should be specified here

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    All the other supplies whether nil rated, exempt or non-GST which has not been reported under any of the above needs to be reported under this head. This need to be further bifurcated into Inter-State, Intra-State to registered and unregistered persons.

    Non-GST Outward Supplies

    Examples of such goods

    a) alcohol (for human consumption) b) petroleum products

    viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel.

    Nil-rated, exempt and non-GST outward supplies

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    Changes to taxable outward supply details furnished in earlier returns (including current and amended debit notes, credit notes, and refund vouchers)

    ● Refers to details of supplies to registered dealer furnished in previous returns.

    ● Any correction to sales data submitted in the return of previous months pertaining to registered dealers can be done by filling in this section.

    ● All debit notes, credit notes and refund voucher should also be entered here

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    ● This refers to making correction to regarding details of unregistered dealers both B2B and B2C provided in earlier returns.

    ● Any correction to sales data submitted in the return of previous months pertaining to registered dealers can be done by filling in this section.

    ● All debit notes, credit notes and refund voucher should also be entered here

    Changes to taxable outward supplies to unregistered persons furnished in earlier returns

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    Consolidated Statement of Advances Received or adjusted in the current tax period, along with changes from earlier tax periods.

    ● All advances received during earlier period corresponding to invoices raised during the current period should be mentioned here.

    ● Also, all advances received in the month for which invoice have not been raised should also be specified in this table

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    Other Information Required

    ● HSN-wise summary of outward supplies: Registered dealer has to provide HSN wise summary of goods sold.

    ● Documents issued during the tax period: This head will include details of all invoices issues in a tax period, any kind of revised invoice, debit notes, credit notes etc.

    Note: Range of invoice numbers issued, total number of invoices issued along with cancellations must be mentioned

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