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Recently, the Government issued a notification extending the date for filing of GST ITC-04 for the quarter July-September ’17 to 31st December ’17. In this blog, let us understand GST ITC-04 and how to file GST ITC-04 in the GST portal.
What is GST ITC-04?
GST ITC-04 has to be furnished by registered manufacturers, showing details of inputs or capital goods dispatched or received from a job worker in a quarter.
The details of the following 4 types of transactions need to be furnished in GST ITC-04:
- Inputs or capital goods dispatched to job workers in the quarter
- Inputs or capital goods received from job workers in the quarter
- Inputs or capital goods sent from one job worker to another in the quarter
- Inputs or capital goods supplied from the premises of job workers in the quarter
GST ITC-04 due date
The regular deadline for filing GST ITC-04 will be the 25th of the month succeeding a quarter. Note that last date for filing Form ITC-04 for the quarter July- September ’17 has been extended from 25th October ’17 to 31st December ’17.
How to file GST ITC-04 in GST portal
To file GST ITC-04 in the GST portal, follow the steps given below:
1.Download GST ITC-04 offline tool
2.Fill the details and validate
The ITC04 offline tool is Excel-based. Internet connection is not required for filling the details in the tool. This tool also has the capability to perform most data entry and business validations, which will help to reduce errors at the time of uploading GST ITC-04 in the portal.
Let us now see the steps to use the ITC04 offline tool:
- A .zip file will be downloaded in your computer. Extract the contents. Open the Excel file.
- You will find 3 worksheets in the file:
- Worksheet 1: Import Export file– Use this sheet to import the data file already uploaded in GST portal or error file generated after upload of data in the portal. This can be used to modify the details uploaded in the GST portal before filing of GST ITC-04.
- Worksheet 2: Mfg to JW– The details of inputs or capital goods sent to job worker should be entered in this sheet.
- Worksheet 3: JW to Mfg– The details of inputs or capital goods received back from job workers or sent from one job worker to another or supplied from the job worker’s premises should be entered in this sheet.
After the details are entered in a sheet, click ‘Validate Sheet’. If any errors are found, the same will be shown along with the details in the column ‘Errors’. You can make the required corrections and ensure to validate the data again. Each row entered in the sheet should show ‘This row is validated’ in the column ‘Errors’.
For example: For wrong GSTIN entered, the error details are shown in the column ‘Errors’ as shown below:
Once the error is corrected, the ‘Errors’ column appears as shown below:
3.Generate file to upload
Once the data entered in ‘Mfg to JW’ and ‘JW to Mfg’ sheets are successfully validated, in the ‘Import Export file’ sheet, click ‘Generate file to upload’. The file will be generated in JSON format. Save the file in the computer.
4.Upload the JSON file
Login to the GST portal using your username and password. Click Services>Returns>ITC Forms. GST ITC-04 will be shown. Click ‘Prepare offline’.
Click Choose file and select the JSON file. Once the file is uploaded, it will be validated by the portal. If any errors are found, an error file will be generated. Download the same from the portal. Open the ITC-04 offline tool and in the ‘Import Export file’ sheet, click ‘Import data from File’ to import the error file and make the necessary modifications.
Note: The JSON file uploaded can be edited or new additions can be made, until GST ITC-04 is filed.
5.Authenticate and file GST ITC-04
To authenticate and file GST ITC-04, click ‘Initiate filing’.
Select the Financial Year and Return filing period. Click ‘File Return’. Authenticate the file using DSC (Digital Signature Certificate) or EVC (Electronic Verification Code) and submit the return.
Hence, all Principal manufacturers should ensure to furnish details of inputs or capital goods sent or received during a quarter using the ITC04 offline upload tool. For the quarter of July-September ’17, GST ITC-04 has to be furnished by 31st December ’17.
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Source :-http://blogs.tallysolutions.com/filing-gst-itc04-in-gst-portal/
How to Cancel Provisional Registration under GST
As part of migration from the previous tax regime to GST, all taxpayers registered in the previous tax regime were auto-migrated to GST. This was irrespective of whether the taxpayers are liable to register under GST or not. Taxpayers who were auto-migrated and given a provisional GST registration but who are not liable to register under GST can now cancel their provisional GST registration. In this blog, let us understand how to cancel provisional registration under GST.
There can be two categories of persons wanting to cancel their provisional GST registration:
- Persons who have not issued tax invoices in GST
- Persons who have issued tax invoices in GST
As part of migration from the previous tax regime to GST, all taxpayers registered in the previous tax regime were auto-migrated to GST. This was irrespective of whether the taxpayers are liable to register under GST or not. Taxpayers who were auto-migrated and given a provisional GST registration but who are not liable to register under GST can now cancel their provisional GST registration. In this blog, let us understand how to cancel provisional registration under GST.
There can be two categories of persons wanting to cancel their provisional GST registration:
- Persons who have not issued tax invoices in GST
- Persons who have issued tax invoices in GST
Persons who have not issued tax invoices in GST
Persons who have received a provisional GST registration but have not issued tax invoices under GST can follow the below simple process to cancel their provisional registration under GST.
Persons who have received a provisional GST registration but have not issued tax invoices under GST can follow the below simple process to cancel their provisional registration under GST.
Persons logging in to GST portal for the first time
- Click here to visit the GST portal. Click ‘Login’.
- Click the below option for first-time login.
- Enter the provisional ID and password you have received on your registered email ID. Once you login, you have to create a new username and password of your choice. Once this is done, login using the new username and password.
- Click ‘Cancellation of provisional registration’.
- Select the checkbox for declaration and click ‘Submit’.
- Click here to visit the GST portal. Click ‘Login’.
- Click the below option for first-time login.
- Enter the provisional ID and password you have received on your registered email ID. Once you login, you have to create a new username and password of your choice. Once this is done, login using the new username and password.
- Click ‘Cancellation of provisional registration’.
- Select the checkbox for declaration and click ‘Submit’.
Persons who have created their username and password on GST portal
- Login to the GST portal with your username and password.
- You will now see an option ‘Cancellation of provisional registration’ on the right side of the dashboard as shown below. Click the same.
- The form for cancellation of provisional registration appears.
- Specify the Reason for cancellation
- In the field ‘Have you issued any tax invoice in GST regime’, select ‘No’.
- Submit the application using DSC (Digital Signature Certificate) or EVC. Note that submission of application using DSC is mandatory for companies and LLPs (Limited Liability Partnership).
- Login to the GST portal with your username and password.
- You will now see an option ‘Cancellation of provisional registration’ on the right side of the dashboard as shown below. Click the same.
- The form for cancellation of provisional registration appears.
- Specify the Reason for cancellation
- In the field ‘Have you issued any tax invoice in GST regime’, select ‘No’.
- Submit the application using DSC (Digital Signature Certificate) or EVC. Note that submission of application using DSC is mandatory for companies and LLPs (Limited Liability Partnership).
Persons who have issued tax invoices in GST
There can be scenarios where persons who have issued tax invoices in GST want to cancel their provisional registration. These scenarios can be:
- The business has been discontinued
- The business has been transferred fully, amalgamated, demerged or disposed off
- Change in the constitution of the business
- Death of the sole proprietor
Such persons should file an application in Form GST REG-16. Note that the option to submit Form GST REG-16 is yet to be provided in the GST portal.
Hence, persons who have been auto-migrated to GST and would like to cancel their provisional GST registration can follow the above steps. Note that the facility to cancel provisional registration under GST is currently only provided for persons who have not issued tax invoices in GST.
There can be scenarios where persons who have issued tax invoices in GST want to cancel their provisional registration. These scenarios can be:
- The business has been discontinued
- The business has been transferred fully, amalgamated, demerged or disposed off
- Change in the constitution of the business
- Death of the sole proprietor
Such persons should file an application in Form GST REG-16. Note that the option to submit Form GST REG-16 is yet to be provided in the GST portal.
Hence, persons who have been auto-migrated to GST and would like to cancel their provisional GST registration can follow the above steps. Note that the facility to cancel provisional registration under GST is currently only provided for persons who have not issued tax invoices in GST.
Source :-http://blogs.tallysolutions.com/how-to-cancel-provisional-registration-under-gst/
When Can your GST Registration be Cancelled
We know that registration under GST is perpetual and does not require any renewal. However, there are scenarios when a person’s registration can be cancelled by an assessing officer. Let us understand the scenarios of GST registration cancellation.
| Scenarios of GST registration cancellation by an officer |
| The business has been discontinued or transferred fully, or amalgamated with another entity, demerged or disposed of |
| There is a change in the constitution of the business |
| A registered person has failed to comply with the GST provisions |
| A composition tax payer has not furnished returns for 3 consecutive quarters |
| A regular dealer has not furnished returns for a continuous period of 6 months |
| A person who has taken voluntary registration has not commenced business within 6 months from the date of registration |
| A person does not conduct business from the declared place of business |
| A person issues an invoice or bill of supply without actually supplying goods or services |
| Registration has been obtained by fraud, wilful misstatement or suppression of facts |
| The benefit of input tax credit or reduction in rate of tax has not been passed on to consumers in the form of reduction in prices |
Liability when registration is cancelled
A person whose registration is cancelled should either reverse the input tax credit availed on inputs in stock or pay tax equal to the input tax credit availed.
Return to be filed in case of GST registration cancellation
| Return | Due Date | Details to be furnished |
| Form GSTR-10 | Within 3 months after date of order of cancellation | Furnish details of inputs and capital goods held, tax paid and payable. |
Cancellation of registration by an officer due to non-compliance with the GST provisions is a serious and damaging event for any business. Registered persons should avoid these scenarios where their registration is forcefully cancelled.
Source :-http://blogs.tallysolutions.com/when-can-your-gst-registration-be-cancelled/
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