GSTR 3B and GSTR 5 Filing Deadline to End on 20th December 2019

GSTR 3B & GSTR 5 Last Date

The GSTR-3B deadline for Indian Traders and business owners as well as the GSTR-5 deadline for NRIs will be over on 20th December 2019. In case you have not yet filled your October GSTR, it is high time now. All traders need to fill up their GSTR-3B returns and GSTR 5 by 20th December 2019. Apart from this, input service distributors have to file GSTR-6 returns by 13th December.

File GSTR-3B on or before December 20, 2019

Business firms and Traders have to file the GSTR-3B returns for November through December 20. The returns submitted should contain details of all sales purchases made during the period. In addition to this, it must also clearly specify the following details:

  • Reverse Charge Details of all business/trade transactions carried out with trade owners whose yearly turnover is less than 20 lakhs
  • Details of input tax credits
  • Business is done with the interstate and unregistered dealer, and the business, tax-free product purchase along with the traders coming under the composition scheme
  • Any business activity or tax-free products purchased from traders who come under the composition scheme

NRI must file GSTR-5 returns by December 20, 2019

GSTR-5 has to be filled by non-resident (NRI) registered dealers. The NRI trader/dealer must provide all details of his/her sales and purchase made during the period.

GSTR-6 to be filled on or before 13th December 2019

Traders and business owners need to file GSTR-6 returns for the period of November by 13th December 2019. GSTR-6 has to be filed by input service distributors and it contains details of input tax credit received by the business owner or trader. Most of the traders and businessmen receive input tax credit.

Offline Tools for making returns and bills on the GST Portal

Taxpayers can download the GST software tool on their systems (Laptop/PC). GST software tool is available for free on the GST portal. This javascript-based software tool provides an excel sheet for making bills. The completed bills must be saved and later uploaded to the GST portal.

USE Below links to download offline GSTR Return Forms Utility

https://www.gst.gov.in/quicklinks/downloads-utilities

Traders and businessmen should use this link to download GSTR return forms as well as offline tools. This is a form of ZIP file which contains the following important things:

  • GSTR Return Format
  • Excel Sheet for Invoice
  • Uploading GST Return

Follow below steps to upload GSTR Return File :

  • The taxpayer must log in to https://www.gst.gov.in/
  • Click On Top Left ‘Login Option’
  • Fill username and password.
  • Click the upload button.
  • Your GSTR return file has been uploaded successfully.

Make sure to file all your GST returns on time to avoid penalty.

Industry Favours New GSTR Slow Implementation & 4-digits HSN Code

Slow GSTR Implementation 4-digits HSN Industrialists

The industry is supporting the passive enforcement of new goods and services tax return (GSTR) system. These simplified returns are planned to come into effect at the starting of next Fiscal year.

Considering the complaints regarding the complexity of current return systems, to buckle down the issue, the GST council came up new GSTR filing system and easier returns which were to be implemented from October, this year.

Businesses have given their feedback to the government, seeking the permanence of a four-digit harmonized system of nomenclature (HSN) code. Under the new return system, one main form — GST RET-1 would replace the two forms GSTR-1 and GSTR-3B, which are currently used under the existing GST return mechanism.

One crucial form GST RET-1 will be an all-inclusive form with details about all the supplies made, taxes paid and ITC claimed. This return will contain dual annexures, namely, GST ANX-1 and GST ANX-2. All the details about outward supplies will be reflected in Form GST ANX-1 whereas that of inward supplies will be reflected in GST ANX-2.

Under the current system, two GST returns are there which reflects all such details. Where GSTR-1 encompasses the details of all outward supplies, GSTR-3B which is a monthly return, reflects self-declaration of outward supplies, taxes paid and input tax credit claimed.

In the beginning, businessmen were worried about the stagnation of their cash flow because of the availability of Input Tax Credit on only those transactions whose invoices are uploaded by dealers and taxes are laid-off. the Government of India (GOI) resolved this problem by permitting businesses to claim the input tax credit (ITC) based on self-declarations in GSTR-3B. This facility will continue under the new GSTR system as well.

Industrialists are demanding the filing of ANX-1 and ANX-2 forms only at the initial level alongside GSTR-3B which is in use under the current system. According to them, RET-1 filing should be made mandatory once the industry is acclimated with the filing of ANX-1 and ANX-2 and GSTR-3B is snuffed out completely.

The New GST return filing system also changes the HSN code level for goods and services. The new format makes it mandatory for traders to use the six-digit HSN code. However, under the current GSTR system, HSN code at the two-digit level and four-digit level is mandatory for businesses with annual turnover between INR 1.5 crore & INR 5 crores and above INR 5 crores, respectively.

According to Abhishek Jain, the tax partner at EY, the existing HSN code reporting system should be continued. Under the new HSN format, companies would have to revise the HSN code for all the goods and services and revamp their ERP configuration which is a time and effort consuming task.

“The taxpayers need to very quickly align their ERP and business processes to meet these requirements as the government proposes to introduce the new return format effective April one, 2020,” he stated.

Harpreet Singh, the partner at KPMG, shared his views on the issue of HSN based reporting of imports & exports. He proposed for the combined bill of entry based reporting without the details of HSN. He said this facility should be provided until the integration of the GSTN portal and Indian Customs Electronic Gateway (ICEGATE) takes place. ICEGATE is a customs department’s portal that provides e-filing services to the traders.

He also supported the existing practice in the form GSTR-1 i.e the reporting of exports without HSN details. HSN code is a six-digit code that is formed by the World Customs Organisation for the classification of products in an orderly and practical manner. It has 21 sections where each section is classified into chapters under a separate heading (for each one of them).

The first two digits show the chapter number, the next two shows the heading number and the last two represent the product code.

GST Official Refund Procedure: All You Need to Know

GST Official Refund Procedure

There are various rules and regulations which have emerged in the GST refund process. The GST refund will be needed to maintain under the GST as even a slight delay in the refund process will impact the working capital and cash flow of the manufacturers and exporters. In the current scenario, there is a delay in refunds extending for months by making refunds available to the concerned manufacturers and exporters and to get the refunds, it is a challenge as there are strict rules and regulations for the processing of refunds.

There are Various Situations for Refund under GST like:

  • Excess amount payment of tax accumulated due to mistake or misinterpretation
  • Export (also deemed export) of goods/services within the claim of rebate or Refund of collected input credit of duty/tax when goods/services are exported
  • Finalization of provisional assessment
  • Refund of Pre-deposit for filing appeal assimilating refund coming in pursuance of an appellate authority’s order
  • Payment of duty/tax during the investigation but no/ less liability arises in the event of finalization of investigation/adjudication
  • Refund of tax paid on purchases done by Embassies or UN bodies
  • Credit collection due to output being tax exempt or nil-rated
  • Credit collection due to inverted duty structure i.e. due to tax rate differential between output and inputs
  • Year-end or volume based incentives provided by the supplier through credit notes
  • Tax Refund for Foreign Tourists

Read Also: How to File GST Refund Claims Manually? Step by Step Guide

There is an Official Refund Process under the GST:

  • An Application form to claim a refund can be filed through the GSTN portal
  • An acknowledgement number will be given to the applicant by the means of SMS or email when the application is filed electronically
  • The changes will be made to return and cash ledger and decrease the “carry-forward input tax credit” automatically
  • Refund application and relevant documents presented must be scrutinized and adhered accordingly within a period of 30 days of filing the refund application
  • The issue of “unjust enrichment” will be analyzed for reach refund application. In the case of non-qualification, the refund would be transferred to CWF (consumer welfare fund)
  • If a refund amount stated crosses the predetermined amount of refund then the file will through the pre-audit process for sanctioning the refund
  • Refund will be credited electronically to the account of an applicant via ECS, RTGS or NEFT
  • The application for refund can be made after every quarter
  • An amount less than 1000 is not eligible for the refund

Trending Topic: Do You Know about GST E-Way Bill and How it Will Generate?

Delay in Refund and its Process

Subramanian committee suggested along with the defined GST laws and regulations, that the refund application must be entertained within the period of 90 days and must be processed in the same time period. If in any case the application could not be processed within the given time framework, there is a 6 percent of interest recommended along with the refund amount.

It was also mentioned by the Nirmala Sitharaman (finance minister) who cleared that the refund process will be done within the period of 7 days and if the process gets late for more than 2 weeks then the refund will be provided along with the interest.

It is speculated that the process of refund application will be fast and smooth due to its digital dependability. Also, the data will be uploaded electronically which depicts that the verification and the detailed analysis of the refund application will be quick.

GST Refund Frequently asked questions (FAQs)

Q. What in case if taxpayer miss shipping and invoice bill in a month, can he add the details in subsequent month and get a refund?

  • Yes, a taxpayer can add the details in subsequent month and can get the refund.

Q. Does GSTR 2 and GSTR 3 needs to be filed for claiming refunds?

  • If the taxpayers have filed GSTR 1 and GSTR 3B than he doesn’t need to fill other forms to claim refunds.

Q. Is the taxpayer eligible to claim refunds on IGST paid on exports of goods if he has filed GSTR 3B?

  • Yes, the taxpayer is eligible to get the refunds to claim if he has provided the details of export goods details in GSTR 1 Table 6A and has filed GSTR 3B with relevant tax details.

Latest Updates and News on GST Refund Topic

GST Refund in Hilly Areas Under Scanner

Taxpayers in hill area and stations are set to approach the court against revenue department which has found a reversal of transitional credit benefited by them on account of cash balance available in the ledger ahead of GST implementation in the country.

The department has not distributed the available GST refunds to producers and manufacturers of hilly states. Previously before GST implementation, under the area-based exemption scheme, the manufacturers were provided with tax concessions.

The department now mentions that the transitioning provision available under newly implemented indirect tax regime was referred only to the excess credit available with the taxpayers, and it did not apply to the ledger for cash balance.

Furtherly, finance secretary also mentioned that the Cash credit can not undergo into GST as only Input Tax Credit can be accountable for transition under GST regime.

GSTN Intends to Launch Online Application for Refunds

The GSTN organization also under inclusion to launch an online application to process refunds. Chief Executive Officer Prakash Kumar stated that “A separate online app for claiming Integrated GST refunds for August and September would be made available on GSTN portal.” The application will be giving facilities like save and upload sales data of the GSTR 1.

The automated process will be also there to assist in which the data will be extracted and will be to the customs department after digital signature. The details will be validated by the department and further refund process will be initiated accordingly.

GST Circulars/Orders: Latest Official Updates Over GST Portal India

GST Circulars/Orders

Latest GST Circulars/orders from the official head office of CBIC and commissioner GST is available up to date for the notification purpose of GST India. The Goods and service tax is the biggest reform by the Indian government to tackle the complex tax rate structure that was followed until now. It has been assumed that the prevailing GST tax rate structure was creating a cascading effect of the transactions thus making unnecessary inflation in the economy.

The central board of excise and customs has a major role in implementing the Goods and service tax as it has provided the resources and assistance through its majority of tax officials into training and development of tax plethora. There were numerous programs being conducted by the CBIC department to facilitate the proper functioning of GST into the market while the issues were resolved every time. The department is also active issuing any latest circular for the proper following of rules and regulations provided under the GST.

Latest CGST, IGST & UTGST Circulars by the CBIC Department

  • CGST
  • IGST
  • UTGST
  • Removal of Difficulty Orders
  • Latest GST Notifications with PDF File

Latest CGST Circulars/Orders by the Indian Government

“Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg..”

Notification DatePDF in EnglishPDF in HindiType Circular or OrderTopic
04/12/2019CheckCir.“seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.”
22/11/2019CheckCir.“Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg”
18/11/2019CheckCir.“Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019”
11/11/2019CheckCir.“Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017”
05/11/2019CheckCir.“Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.”
11/10/2019CheckCir.“Clarification related to supply of grant of alcoholic liquor license.”
11/10/2019CheckCir.“Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).”
11/10/2019CheckCir.“Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.”
11/10/2019CheckCir.“Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.”
11/10/2019CheckCir.“Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.”
11/10/2019CheckCir.“Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.”
11/10/2019CheckCir.“Clarification on issue of GST on Airport levies.”
11/10/2019CheckCir.“Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.”
11/10/2019CheckCheckCir.“Clarification regarding GST rates & classification (goods) Circular–reg.”
03/10/2019CheckCir.“Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.”
03/10/2019CheckCir.“Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.”
22/07/2019CheckCir.“Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.”
18/07/2019CheckCir.“which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.”
18/07/2019CheckCir.“which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services).”
29/06/2019CheckCir.Tax paid refund on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange – reg.
28/06/2019CheckCir.Doubts clarification considered to treatment of secondary or post-sales discounts under GST – reg.
28/06/2019CheckCir.Refund applications process in FORM GST RFD-01A given by taxpayers incorrectly mapped on the common portal – reg.
28/06/2019CheckCir.Determination of place clarification of supply in various cases – reg.
28/06/2019CheckCir.Applicability of GST clarification on additional / penal interest – reg. Corrigendum
30/04/2019CheckCir.Applicability of GST on Seed Certification Tags
23/04/2019CheckCir.Clarification on the extension in time under sub-section (1) of section 30 of the Act to offer a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.
23/04/2019CheckCir.Clarification on Utilization of input tax credit process after the input of the rule 88A of the CGST Rules.
05/04/2019CheckCir.Issued the Circular explaining details in relation to option for paying tax under notification No. 2/2019- CT(R) dt 07.03.2019
Corrigendum | Corrigendum 2
28/03/2019CheckCir.Issue clarification on input tax credit transfer in case of the sole proprietor death
28/03/2019CheckCir.Clarification regarding verification for grant of new registration.
28/03/2019CheckCir.Clarify certain refund related issues under GST.
12/03/2019CheckOrdCommon authority appointment for the means of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
08/03/2019CheckCir.Clarification regarding the nature of the supply of Priority Sector Lending Certificates (PSLC)
07/03/2019CheckCir.Clarification circular over doubts related to the treatment of sales promotion scheme under GST
18/02/2019CheckCir.Situation clarifying concerned with tax payment done for the supply of warehoused goods while being deposited in a customs bonded warehouse for the period July 2017 to March 2018
18/02/2019CheckCir.Situation clarifying over compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter-State supply
18/02/2019CheckCir.Situation clarifying over mentioned details of inter-State supplies done towards unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1
01/02/2019CheckCir.Amendments in the previously issued circulars in consideration of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
31/01/2019CheckOrdTime Limit Extension for submitting the declaration in GST TRAN-1 Form under 117(1A) of the CGST Rules, 2017 in certain cases
02/01/2019CheckCir.CGST Amendment Act 2018 clarification on section 140(1) of the CGST Act, 2017-reg
01/01/2019CheckCir.GST applicability on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company
01/01/2019CheckCir.GST rate clarification on the applicability of GST on the supply of food and beverage services by educational institutions
01/01/2019CheckCir.Issue clarification of service of printing of pictures covered under 998386
01/01/2019CheckCir.GST applicability on Asian Development Bank (ADB) and International Finance Corporation (IFC)
01/01/2019CheckCir.GST applicability on multiple programmes conducted by the Indian Institutes of Management (IIMs)
31/12/2018CheckCheckCir.Clarification of GST rate on Sprinkler and Drip irrigation System including laterals
31/12/2018CheckCheckCir.Provides explanations for GST rates & classification (goods)
31/12/2018CheckCheckCir.Seeks to clarify issues on refund
31/12/2018CheckCir.Seeks to clarify GST on the export of services
31/12/2018CheckCir.The effective date of denial of composition request by tax authorities
31/12/2018CheckCir.It aims to clarify certain GST related issues such as sale by government departments to unregistered person, rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act, valuation methodology in case of TCS under Income Tax Act and definition of owner of goods, leviability of penalty under section 73(11) of the CGST Act, applicability of notification No. 50/2018-Central Tax, etc.
27/12/2018CheckCir.Application processing guidelines for the Central govt Scheme termed as ‘Seva Bhoj Yojna’ under the Ministry of Culture through financial assistance
05/11/2018CheckCir.Information regarding TCS collection by Tea Board of India.
05/11/2018CheckCir.Explains principal and agent relationship scope in the context of a del-credre agent of Schedule I of CGST Act, 2017.
26/10/2018CheckCir.Procedure clarification in respect of the return of time expired drugs or medicines
26/10/2018CheckCir.Registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor issues clarification
26/10/2018CheckCir.Refund related clarification
26/10/2018CheckCir.Standard Operating Procedure circular for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
05/10/2018CheckCir.Issuance of notification regarding the CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
28/09/2018CheckCir.Guidelines modification for the Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 – reg
26/09/2018CheckCir.Residential programme under GST applicable to camps organized for the advancement of religion, spirituality or yoga by religious and charitable trusts
17/09/2018CheckOrdTime limit extended for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in various cases
14/09/2018CheckCir.Deductions and Deposits guidelines of TDS by the DDO under GST
14/09/2018CheckCir.Procedure modification for interception of vehicles for inspection of goods in movement, and detention, release, and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 – regarding
14/09/2018CheckCir.Details based on the processing of refund claims filed by UIN entitles
12/09/2018CheckCir.Levy of GST on Priority Sector Lending Certificate-reg.
04/09/2018CheckCir.E waybill for storing of goods in the godown of a transporter
04/09/2018CheckCir.Refund applications processing filed by Canteen Stores Department (CSD).
04/09/2018CheckCir.Refund related issues clarifications
04/09/2018CheckCir.Wrongly availed arrears recovery for CENVAT credit under the existing law and inadmissible transitional credit.
04/09/2018CheckCir.Details on Scope of Principal-agent relationship in the context of Schedule I of the CGST Act.
24/08/2018CheckCheckCir.Explanation on Removal of restriction on refund of accumulated Input Tax Credit on fabrics
16/08/2018CheckOrdStanding Committee constitution under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017
10/08/2018CheckCir.Tax scenario on services offered by Industrial Training Institutes (ITI)
09/08/2018CheckCheckCir.Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate with Circular No. 54/28/2018-GST dated 09.08.2018
09/08/2018CheckCheckCir.Clarification concerning applicability GST on petroleum gases retained for the manufacture of petrochemical and chemical products Circular No. 53/27/2018-GST dated 09.08.2018
09/08/2018CheckCheckCir.Clarification concerning the applicability of GST rates on various goods and services in Circular No. 52/26/2018-GST dated 09.08.2018
31/07/2018CheckCir.GST applicable on ambulance services offered to Government by private service providers under the National Health Mission (NHM)
31/07/2018CheckCir.Withdrawing of circular No. 28/02/2018-GST dated 08.01.2018 as amendment done vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg.
21/06/2018CheckCir.Circular No. 41/15/2018-GST  modifications
14/06/2018CheckCir.Circular regarding varied issues pertaining to SEZ & refund of unused ITC for job workers
08/06/2018CheckCir.Clarifications For Certain Issues under Goods and Services Tax
06/06/2018CheckCheckCir.GST rates applicable accordingly on the Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and similarly concerned scrips
30/05/2018CheckCir.Refund Issues Clarification
02/05/2018CheckCir.Clarifications for taxability of ‘tenancy rights’ under Goods & services tax
13/04/2018CheckCir.Issues clarification over the refund to UIN
13/04/2018CheckCir.Procedural clarification for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
13/04/2018CheckCir.Procedural clarification for interception of conveyances for inspection of goods in movement, and detention, release, and confiscation of such goods and conveyances.
06/04/2018CheckCir.Clarification on issues related to the furnishing of Bond/Letter of Undertaking for exports – Reg.
03/04/2018CheckCir.Enforcement of IT Grievance Redressal Mechanism For Grievances Due GSTN Tech Glitches
31/03/2018CheckOrdThe incidence of GST on providing catering services in train – Regarding.
28/03/2018CheckOrdDate extension for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017
26/03/2018CheckCir.Clarification on Job Work Related Issues
15/03/2018CheckCir.Clarifications Related to Refund Issues for Exports
13/03/2018CheckCir.Refund Application Processing for UIN Entities
05/03/2018CheckCir.Notification over taxable services given by the member of the Joint Venture(JV) to Joint Venture and vice versa and inter se among the members of the JV
01/03/2018CheckCir.Clarifications on various services under GST
23/02/2018CheckCir.Notification regarding CGST Act for non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg as under Section 168
12/02/2018CheckCir.Discussions on services made in 25th GST Council meeting clarified
09/02/2018CheckCir.Proper officer under sections 73 a cases-reg.e Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017
25/01/2018CheckCheckCir.Clarification over supplies done towards Indian Railways classifiable under any chapter, other than Chapter 86
25/01/2018CheckCheckCir.Clarification related to the applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol
08/01/2018CheckCir.GST Clarifications on College Hostel Mess Fees
04/01/2018CheckCir.Clarifications regarding levy of GST on accommodation services, homestays, printing, legal services etc.
29/12/2017CheckCir.Returns Filing under GST
21/12/2017CheckOrdTime limit extension for intimation in FORM GST CMP-03
21/12/2017CheckCir.Circular on the manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
21/12/2017CheckCir.Circular on manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
21/12/2017CheckCir.Issues regarding the maintenance of books of accounts relating to an additional place of business by a principal or an auctioneer for the purpose of an auction of tea, coffee, rubber etc
21/12/2017CheckCir.Issues Clarification on the treatment of supply by an artist in various States and supply of goods by artists from galleries
22/11/2017CheckCir.Provides clarification of the Inter-state movement of rigs,  spares and tools, and all products on wheels [such as cranes].
22/11/2017CheckCir.The section contains the clarification relating to the classification of the GST tax rate on Terracotta idols.
20/11/2017CheckCir.It mentions details about tax applicability of custom milling of paddy.
16/11/2017CheckCheckCir.How the unutilized ITC of the GST paid by exporters of fabrics on their inputs will be returned back
15/11/2017CheckCir.Circular on manual filing and processing of refund claims in respect of zero-rated supplies
15/11/2017CheckCir.Applicability clarification of GST and availability of ITC in respect of certain services
15/11/2017CheckOrdDue date extension for revision of FORM GST TRAN-1
15/11/2017CheckOrdDue date extension for submitting FORM GST TRAN-1
06/11/2017CheckCir.FORM GSTR-2A and FORM GSTR-1A generation due date inline with an extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively
06/11/2017CheckCir.Process concerned with acquiring supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit1/01/20
28/10/2017CheckOrdTime limit extension for submitting the declaration in FORM GST TRAN-1 under Rule 120AAmendment Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October 2018 to December 2018 till 07.02.2019
28/10/2017CheckOrdTime limit extension for submitting the declaration in FORM GST TRAN-1 under rule 117
28/10/2017CheckOrdTime limit extension for submitting an application in FORM GST REG-26
28/10/2017CheckOrdTime limit extension for intimate details of stock in FORM GST CMP-03
27/10/2017CheckCir.Classification of cut pieces of fabric under GST clarification
26/10/2017CheckCheckCir.Clarification on the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]
20/10/2017CheckCir.Taxability of printing contracts clarification
18/10/2017CheckCir.Explanation over the movement of goods based on approval
18/10/2017CheckCir.Officer for enrollment authorization of GST practitioner
13/10/2017CheckCheckOrdSolution over Issues regarding the provision of composition scheme
04/10/2017CheckCir.Clarification on Issues Related to Furnishing of Bond/LUT for Exports
29/09/2017Check OrdTime limit Extension for intimation details in FORM GST CMP-03
21/09/2017CheckOrdTime limit Extension for the declaration submission in FORM GST TRAN-1
18/09/2017CheckOrdTime limit Extension for the declaration submission in FORM GST TRAN-1
01/09/2017CheckCir.Reconciliation based on details furnished in the FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B
27/08/2017CheckCheckCir.Notification Regarding GST Rate on Lottery and Its Classification
11/08/2017CheckCir.Without Integrated tax payment exports Bond/LUT Circular
21/07/2017CheckOrdLast date extension for GST Composition Scheme
07/07/2017CheckCir.Issues concerning Bond/Letter of undertaking for exports without integrated tax payment – Reg.
05/07/2017CheckCir.Officer in proper related to Provision apart from the registration and composition under CGST Act 2017
04/07/2017CheckCir.The matter concerning the furnishing of bond/letter undertaking for the purpose of exports – Reg.
26/06/2017CheckCir.Officer proper for the provision concerning with registration and composition duty under the CGST Act 2017 also the rules under it. – Reg

Amendment Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October 2018 to December 2018 till 07.02.2019

Latest IGST Circulars/Orders by the Indian Government

Notification DatePDF in EnglishPDF in HindiTypeTopic
01/02/2018CheckCir.Amendments seeking in the previously issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
25/05/2017CheckCir.Integrated GST (integrated tax) applicable on goods supplied in between being deposited in a customs bonded warehouse-reg.
27/09/2017CheckCir.Clarification on satellite launch service supply by ANTRIX Corporation Ltd
07/07/2017CheckCheckCir.Clear notification on interstate movement of multiple modes of carrying goods or passenger vehicles or for the purpose of maintenance & repairs

Latest UTGST Circulars/Orders by the Indian Government

Notification DatePDF in EnglishPDF in HindiTypeTopic
13/10/2017CheckCheckOrdSolution over Issues regarding the provision of composition scheme

The latest circular was issued by the commissioner of GST in order to apply additional officers for servicing the after GST issues into the regions of highly majority trade oriented.

Recommended: GST Notifications on Tax and Rate: Central, Integrated, Union Territory, Compensation Cess

Latest Removal of Difficulty Orders By the Indian Government

Notification DatePDF in EnglishPDF in HindiTypeTopic
03/12/2019CheckCheckROD CGST“Issuance of Removal of Difficulties Order so as to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal”
14/11/2019CheckCheckROD CGST“Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020”
     
26/08/2019CheckCheckROD CGST“Seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.”
28/06/2019CheckCheckROD CGSTDue date extension for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017.”
23/04/2019CheckCheckROD CGSTTime limit extended for filing an application for revocation of cancellation of registration for specified taxpayers.
29/03/2019CheckCheckROD CGST“To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017”
29/03/2019CheckCheckROD UTGST“To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017”
08/03/2019CheckCheckROD CGSTRemoval of difficulty order in the implementation of Notification No. 2/2019- Central Tax (Rate)
08/03/2019CheckCheckROD UTGSTRemoval of difficulty in the implementation of Notification No. 2/2019- Union Territory Tax (Rate)
01/02/2019CheckCheckROD UTGSTSuperseding the Removal of Difficulties Order No. 1/2017 – Central Tax dated 13.10.2017 in consideration of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019
01/02/2019CheckCheckROD CGSTAmendment Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October 2018 to December 2018 till 07.02.2019
01/02/2019CheckCheckROD CGST“Seeks to supersede Removal of Difficulties Order No. 1/2017 – Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019”
31/12/2018CheckCheckOrdThe due date for furnishing GSTR-8 statement by e-commerce companies to be extended till 31.01.2019 for the months of October to December.
31/12/2018CheckCheckOrdAmendment of Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so that the due date for furnishing of GSTR-9, GSTR-9A, and GSTR-9C (reconciliation statement) Annual returns be extended till 30.06.2019 for the FY 2017-2018.
31/12/2018CheckCheckOrdExtension of due date for ITC availment on invoices and debit notes in relation to the invoices issued during the 2017-18 financial year
11/12/2018CheckCheckOrdOrder concerning the extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A, and GSTR-9C) for FY 2017-18 till 31st March 2019

Protein Powder & Minerals Fall Under 12% GST Rate on Sale

Protein Powder & Minerals Under 12% GST

Protein Powder with Vitamins and Minerals manufactured by any applicant will fall under HSN Code 3004, said Himachal Pradesh Authority for Advanced Ruling (AAR). Thus attracting 12% Goods and Service Tax rates on sale.

The respective provision was rolled out in the council supervised by Shri Rakesh Sharma, and Shri Abhay Gupta based on an application made by M/s Newtramax Healthcare.

The applicant (i.e. M/s Newtramax Healthcare) here is the manufacturer and the supplier of the Pharmaceutical Formulation. He is the owner of the license allowing manufacture, sales and distribution of drugs specified under Schedule C and Schedule C1 of the Drugs and Cosmetics Act 1940.

Read Also: GST Council Changes the Tax Slab of Phosphoric Acid From 18% to 12%

The applicant has taken up that product such as Protein Powder with Vitamins and Minerals manufactured by them are included in HSN 3004 attracting 12% tax rate. Further stated that the firm owns a valid license for the manufacturing of drugs and is achieved after approvals from the concerned legal authorities.

The applicant claimed that other Pharmaceutical Organisations owning a valid license and manufacturing approvals from the related Drugs Authorities are labeling their manufactured goods under HSN 3004.

The Council ordered that, “all the goods being manufactured by the applicant which are mentioned (including the goods mentioned at Sr. No. 20 an and 21) in the license of the drug issued to the applicant by the competent authority and have the labels as per the standards prescribed under the Drugs and Cosmetics Act, 1940 can be class under HSN code 3004.”

Read Official Order For Details

GSTN Blocked E-Way Bill Facility for More than 3 Lakh Non-filers Taxpayers

E-Way Bill Facility Blocked for More than 3 Lakh Non Filers

In order to check GST evasion, frauds, and increase compliance under GST, the Government comes up with a new rule. According to this new rule, a taxpayer who has not filed the GSTR 3B for two consecutive months will get blocked to use the facility to generate an e-way bill. The E-way bill is an important document to be carried for the transportation of goods. The Blocked taxpayers can’t use the facility of e-way bill generation either as supplier, recipient or even as a transporter.

So from now onward, GST Network activated the blocking /unblocking facility for e-way bill generation. As an effect, almost 3.5 lakh GST Payers who have not filed their GSTR 3B get blocked from the GST Network.

The implantation of the new rule in the Goods and Services Tax (GST) Network is not a sudden decision. It was notified by the GST Council a few months ago. And after that, taxpayers who are using the e-way bill portal were notified with the message that the facility will be withdrawn if two consecutive months GSTR-3B are not filed.

Read Also: Guaranteed Solved! GSTR 3B & GSTR 1 Common Errors

This rule is introduced with a recent update that almost 20.75 lakh GSTINs have not filed GSTR-3B of September and October, thus they are eligible to be get blocked from the e-way bill generation portal. But the government is taking immediate action against 3.47 lakh GSTINs out of these 20.75 lakh GSTINs, who had transactions in the e-way bill system for the same two months.

Additionally, the tex department can now cancel the registration of taxpayers who have not filed the GSTR 3B for three consecutive months. As per a recent conference Anand Kumar Tiwari, Addl. Commissioner Taxes, Delhi informed that Due to the same rule, the department had to cancel the Delhi registration of major airline because it failed to file the GSTR 3B return for three consecutive months.

The new rule is implanted to reduce the GST evasion and frauds so all the taxpayers need to take care of these new rules. The Good news is that the Blocking is not permanent and a taxpayer can easily unblock it and get back into action.

6% Rise in GST Collection in November Shows Signs of Economic Recovery

6% Rise in GST Collection in November

Finally, a rise in Goods & Service Tax (GST) collection in the month of November to INR 1.03 lakh crore has brought good news for GST officials who have been constantly working for measures to improve GST collection. This rise by 6% seems to reverse the last two month’s fall in GST collection. Experts are associating this increment to festive & wedding season and increased adherence to the tax rules.

Last year, in the month of November, the total GST collection was INR 97,637 crore which is 6% less in comparison to the GST collection in the same month of this year. This hike along with the hike in GST collection of November when compared to GST collection of INR 95,380 crore in October this year, indicates impressive economic recuperation, demand comes back and higher adherence to taxation laws.

“After two months of negative growth, GST revenues witnessed an impressive recovery. During the month, the GST collection on domestic transactions witnessed a growth of 12%, highest during the year,” a government official stated.

The total GST collection of INR 1,03,492 crore in the month of November includes CGST of INR 19,592 crore, SGST of INR 27,144 crore, IGST of INR 49,028 crore (INR 20,948 crore collection on imports) and Cess of INR 7,727 crore (INR 869 crore collection on imports). In November, a growth by 12%, encountered on domestic transactions, is the highest surge of the year.

In the current fiscal year, the slowdown in economic growth has brought down the revenue collection for the government. Higher revenue collections from tax indicate higher financial relief to the government. There was an upsurge in net tax revenue by 3.4% in the period between April to October from a year ago. This year, the Indian economy slowed down and reached the lowest of six-year in July-September. 4.5% economic growth in India indicates decelerated Indian economy during this quarter, while nominal GDP growth in the same quarter crashed to 6.1% – the lowest of the decade, which affects the tax collections.

GST collections had gone down by 2.7% and 5.3% in the month of September and October, respectively, of the year 2018.

“While the increase in collections is encouraging, it’s difficult to read too much into the collection for one month, particularly because October was also a month of festivals. We need to see what’s the trend,” said Pratik Jain, a partner at PwC. “The GDP (Growth Domestic Product) numbers also say that personal consumption expenditure is slightly on the higher side, so from that perspective, it was somewhat expected that GST collections would go higher,” stated Indranil Pan of IDFC First Bank.

Abhishek Jain, a tax partner at EY also shared his views on the topic and said, “This (increase in collections) might be a festive occurrence – whether the intensity with this will go up, only time will say,” Collections may have got a lift from better compliance measures. “With the implementation of anti-evasion measures like investigation on identified discrepancies through analytics and the recently implemented restrictions on availing of unmatched credits, there was a general expectation of collections witnessing an increase.”

The total number of GSTR 3B Returns filed for October till November 30th counts to a total of 77.83 lakh. The Goods and Services revenue collection of INR 1.03 lakh crore in November marks the third-highest collection since the commencement of the GST regime in 2017. The rest two highest collections were INR 1.06 lakh crore and INR 1.13 lakh crore in March and April 2019, respectively.

It is for the eighth time that revenue collection from GST has surpassed INR 1 lakh crore since the beginning of the GST regime. July 2019 is the last time when the GST collection had crossed INR 1 lakh crore.

CBIC Issues GSTR 3A Notice in Bulk for Non-Filers

To ascertain that every taxpayer of the country files their compliance on time, the Central Board of Indirect Taxes and Customs ( CBIC ) has come up with the new facility of issuing GSTR 3A for those who haven’t filed their returns yet. Asking them to do the needful as soon as possible.

GSTR 3A is a notice from the tax department for all the late filers. Provided that within 15 days of receiving the notice from the tax department one must file the return else this may cause him heavy penalties.

GSTR 3A is issued when the taxpayers are found guilty of not filing their GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, etc.

If the default continues even after receiving the notice (GSTR 3A), then the concerned taxpayer will have to face the provisions under Section 62. The taxpayer might face the judgment from the taxman who is permitted by law to impose higher tax depending on the information available with the income tax department. No notice will be issued before starting the assessment.

The penalty which is to be imposed on the defaulter will be Rs. 10,000 or 10% of his total taxable income whichever is higher. To avoid any of the above instances to happen taxpayers are suggested to file their returns on or before time. It is even advised to file the required compliances even before receiving GSTR 3A from the tax department.

Full Compare New GST Return Normal, Sahaj & Sugam Forms

The government had released the three new GST return forms with the name Normal (RET-1), Sahaj (RET-2), Sugam (RET-3) for the taxpayers across the country.

New GST Return Form Applicability Time Table for Regular Taxpayers

These new forms were released to ease the burden of return filing and will be implemented on a trial basis from July 2019 to March 2020 as per the recent notification.

After which all the forms i.e. ANX 1, ANX 2 will be implemented on a regular basis to all the taxpayer from April 2020. 

In April 2020, all the taxpayers will have to mandatorily file the new return forms including RET 1 and the older GSTR 3B will be phased out from the system.

There are certain conditions on the basis of turnover which are applicable to the new return forms under GST i.e.

  • In case the aggregate turnover exceeds INR 5 crore in the preceding fiscal year than the taxpayer is bound to file monthly return
  • While in case the aggregate turnover does not exceed the INR 5 crore then there is an option for him to file returns whether monthly or quarterly. Also, he can select Sahaj, Sugam, and Quarterly (Normal) within the quarterly returns as per the nature of transactions.

Compare GST forms i.e. Sahaj, Sugam, and Quarterly (Normal)

Normal (Quarterly)Normal (Monthly)SahajSugam
Applicable for individual making inward and outward suppliesApplicable for individual making inward and outward suppliesIndividuals doing B2C supplies + Inward supplies (attracting RCM)Individuals doing B2C+B2B supplies & Inward supplies (attracting RCM)
Credit (ITC) not allowed for missing invoiceCredit (ITC) allowed for missing invoiceCredit (ITC) not allowed for missing invoiceCredit (ITC) not allowed for missing invoice
Not allowed for e-commerce dealing who are deducting TCS u/s-52Not allowed for e-commerce dealing who are deducting TCS u/s-52
No other types of outward/inward supplies allowedNo other types of outward/inward supplies allowed
Allowed for making NIL rated/exempted/non-GST suppliesAllowed for making NIL rated/exempted/non-GST supplies
GST Normal Return Form Filing ProcedureGST Sahaj Return Form Filing ProcessGST Sugam Return Form Filing Procedure

Flow of These 3 GST Returns (Normal, Sahaj & Sugam)

Flow GST Returns Normal, Sahaj & Sugam

Switching Process of GST Returns (Normal, Sahaj & Sugam)

Switching Process GST Returns Normal, Sahaj & Sugam

Easy Guide to GST SAHAJ Return (RET-2) Form with Filing Process

The government introduced the new GST Return SAHAJ form (GST RET 2) for taxpayers with certain conditions. This certain points will be applicable to the taxpayers having a turnover up to 5 crores and is optional for them to file. The GST SAHAJ RET 2 form has been filing on a trial basis since 1st July 2019. and stable basis will go live from April 2020 as per the recommendations by GST council members.

The GST SAHAJ form (RET 2) has to be filed quarterly and by the taxpayers dealing in business to customers transactions. The taxpayers filing the new RET 2 form can also file Nil returns via SMS. The HSN based turnover taxpayers also have the optional feature to adhere.

The taxpayers filing the GST SAHAJ return form doesn’t require to declare the capital input. However, Declared Inward supply on which RCM apply is to be given under the form.

The GST Council has issued the following 3 new, simplified GST Forms:

  • Normal (RET-1)
  • Sahaj (RET-2)
  • Sugam (RET-3)

Filing Procedure of GST Return Form Sahaj RET 2 Quarterly

The GST Sahaj (RET-2) form has been divided into 7 parts.

Profile Updation

Intimation of option for return periodicity and type of quarterly return

In this section, the forms want to ascertain the total turnover of the taxpayer with the help of question while further asks for the intention of the return filing individual to clarify his wish to file the form and if yes, then which of the form under these newly introduced forms namely (Sahaj, Sugam & Quarterly) he intends to file.

Also, there are important notes to be taken care of while filing the form and details input which are clarifying the points.

GST Return Sahaj Profile Updation

Questionnaire for Uploading Details in GST Sahaj ANX-1 Form

The further questionnaire asks the taxpayer to fill the details regarding the previous tax period under which the form will ask a certain question and in case the individual selects the 2nd option then he is liable to answer the second part of the questionnaire which is in a detailed manner.

GST Sahaj ANX-1 for Outward and Inward Supplies

Details of Outward Supplies And Inward Supplies Attracting The Reverse Charge

Further, the Annexure 1 will require some basic details of the taxpayers including trade name, ARN and other mandatory information about the form.

In the second part, there is 3 subsection which is based on “Details of outward supplies and inward supplies attracting reverse charge”. These subsections would require details on Supplies made to consumers and unregistered persons (Net of debit/credit notes ) and Inward supplies attracting a reverse charge.

GST Return Sahaj ANX 1

Sahaj GST ANX-2 Auto Drafted Inward Supplies Form

Details of Auto- Drafted Inward Supplies

Here in the Form GST ANX 2, there will basic details asked which will be Details of auto- drafted inward supplies. It includes 4 parts with basic details, Inward supplies received from a registered person (other than the supplies attracting reverse charge), Summary of the input tax credit.

Further, there will be a single page questionnaire regarding the Option to file ‘Nil’ return with the question of intention to file the NIL return by the taxpayer.

GST Return Sahaj ANX 2

GST Sahaj Quarterly Return RET 2 Form Format

Quarterly Return (Sahaj Form)

The next in line of the GST Sahaj form is the quarterly return part which consists of 9 subsections with having basic details to be filed at the top. After it, there is a 3rd part for Summary of outward supplies, inward supplies attracting reverse charge and tax liability for the taxpayer to file. Coming to the 4th part is Summary of inward supplies for claiming the input tax credit (ITC).

Now discussing the 5th part of the form will ask for the Amount of TDS and TCS credit received in electronic cash ledger. The 6th part requires Interest and late fee liability details. While in the next part there is the discussion of Interest and late fee liability details, Payment of tax, Refund claimed from electronic cash ledger. After filing all the details one has to verify the information by self-attesting

GST Return Sahaj RET 2

Amendment to Form GST Sahaj RET 2 (Including Form GST ANX-1)

The questionnaire based on FORM GST ANX-1A i.e. Amendment to FORM GST ANX-1

The question set asks the intention of the taxpayers if he wants to amend the B2C supply details and amend inward supplies attracting reverse charge (Table 3H).

GST Return Sahaj Amendment Form RET 2

GST ANX-1A Amendment Details of Outward and Inward Supplies

The form is for an amendment to details of outward supplies and inward supplies attracting reverse charge and the amendment to details of the outward supplies and inward supplies attracting a reverse charge.

Also, there are sub-parts of the 3rd points in which amendment to supplies made to consumers and unregistered persons and the amendment to inward supplies attracting reverse charge (to be reported by the recipient GSTIN wise, net of debit/credit notes and advances paid, if any).

GST Return Sahaj ANX 1A Format

Form GST RET 2A Quarterly Return (Sahaj Form) Format

Amendment to quarterly return (Sahaj Form)

In the next part, there comes the Amendment to quarterly return (Sahaj Form) required details. In this form, a total of 7 parts with further subsections within them. Starting with the basic details of the trade name and registration details with ARN.

Coming to the 3 subsections, there are details required for amendment in summary of inward and outward supply attracting tax liability and reverse charge. In the 4th section, there is Amendment to the summary of inward supplies for claiming the input tax credit (ITC) related details which has to be inserted by the taxpayer.

In the 5th and 6th section, there are details related to the interest on tax and the payment of taxes along with the late fees. Finally, in the last part, there is self-attested verification to be done from the taxpayer.

GST Return Sahaj RET 2A

GST PMT 08 Payment of Self-assessed Tax Form

Payment of self-assessed tax

Finally, there comes the payment form also considered as the challan which includes 5 subsections. First of all, there are basic details including the trade name and the ARN number has to be filed. In the other subsection, there are details required such as Summary of self-assessed liability and input tax credit (ITC) availed and the tax payment details.

Finally one has to verify the payment details in the self-attested verification form at last.

GST Return Sahaj PMT-08

Here we have debriefed complete details and form structure of the GST Sahaj form recently released by the government of India.

Read Also: Full Compare New GST Return Normal, Sahaj & Sugam Forms