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Match GSTR-3B with GSTR-1, GSTR-2 and GSTR-3
With the completion of the filing of GSTR-3B returns last month, businesses are now preparing in full swing to file their GSTR-1 returns.
The recent decision by the GST Implementation Committee to extend the due dates for filing GSTR-1, GSTR-2 and GSTR-3 for the month of July, offers a much needed relief to the businesses. You will get additional time to prepare accurate returns. The revised dates are as follows.
| Returns period | GSTR-1 | GSTR-2 | GSTR-3 |
| July,2017 | 10th October,2017 | 31st October,2017 | 10th November,2017 |
You already know, GSTR-3B is an interim return which is required to be filed instead of regular returns GSTR-1, GSTR-2 and GSTR-3 for the months of July and August, 2017. In addition, the regular returns in GSTR-1, GSTR-2 and GSTR-3 for the mentioned period need to be filed as per the revised specified due dates. To know more on the Form GSTR-3B, please read How to File Form GSTR-3B.
GSTR-3B is a summary level return, in which the consolidated value of tax liability and eligible Input Tax Credit (ITC) have to be declared, whereas in the regular returns (?), you are required to declare invoice-wise and (?) rate-wise details. The thumb rule here is that summary declared in GSTR-3B should match with details furnished in regular returns. This means, the tax paid on the basis of GSTR-3B should match with the tax liability generated in GSTR-3 of July month.
Now, you might wonder, “How can I match GSTR-3B with GSTR-1 and GST-2? How does the GST system match GSTR-3B with GSTR-3?” Let us answer your questions in detail.
How to match GSTR-3B with GSTR-1 and GSTR-2
- All Outward Supplies summary declared in Table 3 of Form GSTR-3B except the Inward Supplies liable for reverse charge should be matched with the invoice-wise details of Outward Supplies declared in Form GSTR-1.
- Similarly, ITC details declared in Table 4 of form GSTR-3B including the tax liability on Inward Supplies liable for reverse charge should be matched with GSTR-2.The details of matching of GSTR-3B with GSTR-1 and GSTR-2 are shown in the table below:
| Details of GSTR-3B | Matched with GSTR-1 or GSTR-2 | Remarks |
| Details of Outward Supplies declared in Table 3.1 | GSTR-1 | The details of Inward Supplies liable for reverse charge declared in Table 3.1 should be matched with GSTR-2. |
| Details of inter-state supplies made to unregistered persons, composition dealers and UIN holders declared in Table 3.2 | GSTR-1 | This should be matched with the Tables 4, 5, 7 and 8 of Form GSTR-1. |
| Details of eligible Input Tax Credit declared in Table 4 including Inward Supplies liable for reverse charge | GSTR-2 | This should be matched with relevant table of GSTR-2. |
| Details of exempt, nil-rated and non-GST Inward Supplies. | GSTR-2 | This should be matched with Table 7 of Form GSTR-2. |
How does the GST system match GSTR-3B with GSTR-3?
Based on the Outward Supplies submitted in GSTR-1 and Inward Supplies submitted in GSTR-2, the revised tax liability and eligible ITC gets be auto populated in Part-B of GSTR-3 as shown below.
From the details of GSTR-1 and GSTR-2, system would auto populate the correct figures of tax payable in column 2 of Table 12 of FORM GSTR-3.In column 2 to 7, the tax already paid through the electronic cash ledger and electronic credit ledger while filing GSTR-3B will be auto captured by the system. Ideally, if there is no difference between the details of output tax liability and eligible ITC furnished in GSTR-3B and the details furnished in GSTR-1 and GSTR-2, the amount of tax payable in Part B of GSTR-3 and tax paid in GSTR-3B will be the same. In such a case, you can sign and submit GSTR-3 without any additional payment of tax.
Suppose there are differences in tax payable and tax paid in the after you have filed the above mentioned forms. What will you do to regularize the gap? We will guide you on this in our next blog.
Source :- http://blogs.tallysolutions.com/match-gstr3b-with-gstr1-gstr2-gstr3/
Step-by-Step New GST Registration Guide – Part III
Introduction
The process for New Registration under GST in the GST portal comprises of Part A and Part B.We have familiarized you with Part A of the process. In our previous blog, we took you through the first 3 pages of Part B of the New GST Registration online form – Business Details, Promoters / Partners & Authorized Signatory. If you recollect, completing these 3 pages (out of the 9) itself accounts for 99% of the form completion process for new registration under GST.
In this blog, we will guide you to fill the remaining 6 pages in Part B of the New GST Registration online form.
Authorized Representative
This section is of importance for all those businesses who are looking to employ the services of a GST practitioner or any other tax expert to handle their returns filing on the GST portal. Accordingly, this page should be filled up, while taking a new registration under GST.
- Do you have any Authorized Representative? (Yes / No; if you select No, the page will remain as it is; if you select Yes, the page will expand and other fields will emerge)
- Type of Authorized Representative (GST Practitioner / Other)
- Enrolment ID* (Active only if you select GST Practitioner option in the field Type of Authorized Representative)
- At the end of this page, click Save & Continue.
- Name of Person*
- Designation / Status* (Select from list)
- Chartered Accounting holding COP
- Company Secretary holding COP
- Cost Accountant holding COP
- Lawyer currently licensed to practice
- Retired employee of Centre / State Revenue Department
- Mobile Number*
- Email Address*
- PAN*
- Aadhaar Number (If you provide your Aadhaar here, (other than companies/LLP) you can sign your forms/returns using e-Sign based on Aadhaar without furnishing the Digital Signature)
- Telephone Number (with STD Code)
- Fax Number (with STD Code)
- At the end of this page, click Save & Continue.
Principal Place of Business
Address
State field will be auto filled.
- Building No. / Flat No.*
- Floor No.
- Name of the Premises / Building
- Road / Street*
- City / Town / Locality / Village*
- District*
- PIN Code
- Latitude
- Longitude
Contact Information
- Office Email Address*
- Office Telephone Number (with STD Code)
- Mobile Number*
- Office FAX Number (with STD Code)
Premises Information
- Nature of Possession of Premises* (Select from the list)
- Consent
- Leased
- Own
- Rented
- Shared
- Others
- Proof of Principal Place of Business*
Nature of Business Activity
You can select one or more of the following options listed:
- Bonded Warehouse
- Factory / Manufacturing
- Leasing Business
- Retail Business
- Works Contract
- EOU / STP / EFTP
- Import
- Office / Sale Office
- Warehouse / Depot
- Export
- Supplier of Services
- Recipient of Goods or Services
- Wholesale Business
- Others (Please Specify)
Additional Place of Business
- Have additional place of business? (Yes / No)
Additional Places of Business
In case you have selected No for the field Have additional place of business? in the previous page, this page will appear blank with a notice, explaining how you can add details of additional places of business, if you wish to. In case you have nothing more to add, you may click Continue and proceed.
In case you have selected Yes for the field Have additional place of business? in the previous page, the page will prompt you to share more details:
- Number of additional places*
- Click Add New at the bottom of the page (Every time you click Add New, a page exactly similar to the Principal Place of Business will open up, wherein you have to enter the details of your additional places of businesses).
- At the end of this page, click Save & Continue.
Goods and Services
Goods
You can search for the goods / commodities supplied by your business, either by name or by HSN code, which is crucial for new registration in GST.
Services
You can search for the services offered by your business, either by name or by SAC code, which is crucial for new registration in GST.
At the end of this page, click Save & Continue.
Note: However, please note that the HSN and SAC codes provided in the GST portal are still the old code numbers, and do not match with the fresh list as per CBEC. Therefore to be on the safer side, it is best to search Goods/Services by name from the drop down list provided, and then select them.
Bank Accounts
- Total Number of Bank Accounts maintained* (Enter the number of accounts)
- Click Add New to enter the bank account details (On doing so, a new table will emerge which will need to be filled up).
Details of Bank Account
- Account Number*
- Type of Account*
- Enter Bank IFSC* (In case you are not aware of your bank’s IFSC Code, a search link has been provided, where you can determine the IFSC Code by providing the Bank Name, State, District and City. Enter the IFSC Code and click Get Address to confirm the address).
Document Upload
- Proof of Details of Bank Account*
- Bank Statement
- Cancelled Cheque having name of Taxpayer
State Specific Information
- Professional Tax Employee Code (EC) No.
- Professional Tax Registration Certificate (RC) No.
- State Excise License No.
- Name of the person in whose name Excise License is held
- At the end of this page, click Save & Continue.
Conclusion
With all the 9 pages filled in, we have now completed Part B of the New GST Registration online form, GS REG-01. What now remains for your new registration under GST to conclude, is the final verification and the post submission process, which we will discuss in the next and last blog of this series.Source :- http://blogs.tallysolutions.com/step-by-step-new-gst-registration-guide-part3/
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Email :- inquiry.gsg13@gmail.com
This is very useful information. Thank for sharing.
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