What is the Tax Rate for GTA under GST? However you can make changes while filing GSTR 1. and Other Expenses etc. Initially, the GSTR 1, 2 and 3 were extended for the filing by the taxpayers till the next council meeting. Any alterations regarding outward supplies are to report in Form GSTR-1 when the supplies are incorrectly filled FORM GSTR-3B. Do we have to do RCM if our freight value is less than Rs. Do we have to maintain separate bill series for WHAT to do? “Clarification Details of ITC Statement in GSTR 2B Auto Populated Form”. I was emailed (by GST Team) that my GST application was “changed from provisional to migrated” on 27 July 2017. BabaTax will issue a credit note for Rs. If you are also providing non-RCM supplies, then you can show total sales i.e. for tax paid on purchase from unregistered dealers, details have to be mentioned in the Details of outward supplies and inward supplies liable to reverse charge under head “inward supplies liable to reverse Inter-state supplies. Notification No.8/2017-Central Tax (Rate) On 12/07/2017. I filled nil transaction GST 3b return in the feb.2019 period on 20/03/2019. so while filing GST return where to show this kind of purchase? Non-GST supplies means those supplies which are totally kept out of the purview of applicability of GST. But have received the physical delivery of the goods in Next month (eg Nov). Tax @ 5% is payable for GTA service by the recipient under reverse charge mechanism. Please guide. Form 3B to be filed mandatorily by all normally registered taxpayers. IN GSTR-3B, input tax related to goods returned will be shown under “others” tab of “reversal of ITC” in 4. 3(b). the seller in other state-issued credit note of 1412.00 and IGST 70.60 in the month of November (dated 10th). So, in short, you can say Input Tax Credit is the initially paid tax on purchases or inputs. if anyone has the answer please reply. In this case where we have to mention the freight charges liable for tax in GST portal while filling the GSTR – 3B & GSTR-1. In case of any query from the department, you may provide clarification. 1st you have GST no. Sir, I have 1 doubt, How to know hte monthly tax? So I want to know how do I file GSTR 3B for the month of February? 1. GST portal”. Subsequently one particular transaction against the above turnover (December 2017) , we have raised one credit note in June 2018 ( F. year 18-19 ) , and showed in column 9B in GSTR I, and also effected to that extent in GSTR 3B return … If you are exclusively providing RCM services you have to file nil GSTR-3B, as dept has put a validation on tax column that it cannot be left blank. Table 3.2 included exempted inter-state supplies? Balance sales we are not charging GST. Hence, such credit notes shall be disclosed in 4(I) of the annual return. I had the same query in my GSTR 3B return filing process, do we need to disclose anything in GSTR3B if all supplies rendered fall under RCM only. however you can make the required changes while filing GSTR 1. Is GST applicable or any exemption provided in GST act for such a persons like handicapped/disables? while filling Form TRANS 1 we had wrongly filled it left few columns by mistake. The taxpayers will now be required to file the GSTR 3B in 3 due dates as per the categories. Step 7: In the next box, it comes the details of TDS/TCS Credit. In case of purchase from unregistered dealer during the return period, reverse charge mechanism applies and filing of return becomes mandatory. Enter user PIN then click login 19. The input tax credit is that amount of the tax which you have already paid on input and now will be deducted from the total amount of tax you need to pay on output. You are requested to FILE the same before submitting this return”. you can make the changes while filing GSTR 2. Hi, Should be file GSTR-3B and GSTR-1 for July and Aug? Outward [inter-state supply of services] supply on March 18 is Rs. 1. Credit note issued for downward revision under GST, in respect of invoice issued under earlier tax law, shall as per section 142(2)(a) of CGST Act be deemed to have been issued under Goods and Service Tax. e-file using EVC or e-file using DSC. How I show the bill on GSTR 3B? ITC cannot be claimed in case of purchase of food. and his rented property at Raj. 3.1 table error filed and submitted and didn’t filed evc for July 2020. how to rectify July 2020, Since there no facility to Reset the same, Hence you have to rectify the same in the next period. I have submitted GSTR 3B, with some mistake, can I resubmit the same, our tax payable is lesser than paid through ITC, please suggest what to do? 5. For speed post, there is no separate tax invoice but the receipt includes GSTID of the postal dept. Hi, He will show the credit note in his GSTR-1 of July. What if I decide not to claim ITC? Liability for GTA services should be shown under column 3.1 named “inward supplies (liable to reverse charge)” in GSTR-3b. POINT NO. We are not collecting any freight charges from our customer. is it mandatory to make the payment of tax alongwith the GSTR3B? 101620 inclusive of SGST and CGST of 7751 and 7751 respectively. Now when I file a Return for the month of September 2017 the GST website shows a liability of Rs. But as in return you have to give the sales to composition dealer in separate column so you have to record the sales separately. File GSTR-3B Online With EVC: a. 25 per day in each CGST and SGST (in case of any tax liability) and Rs. My question is …We have a petrol pump and other service provider which is taxable under GST and common GST number of firm. Sir, I have filled filed form 3-B, showing ITC Liability CGST+SGST. We are the recipient of GTA Service from the Transporter. The Government of India has earlier changed the GST filing due dates for the sake of betterment in the GSTN portal as well as the filing numbers. Those taxpayers, who do not pay their taxes on time as per the date scheduled by the GST Council, will have to pay an additional late fee amount at 18 percent per annum, depending on the number of days they delay the payment. Only the fees. Wait for sometime or contact department for assistance. An URD landlord, residence at Raj. However, there is no concept of revised return available in GST, whether for Form GSTR-3B or your regular return which means one can not modify the data after the submission of return in the GST Portal. Hi If no details will be provided by GTA in this case – How will the invoice matching take place. If the same has been reversed in GSTR 3B then only can be reported in annual return. “Blocking of GST E-Way Bill generation facility, after 1st Dec 2020”. You can try an insert in Intra State unregistered dealer adding one entry as zero then you can file NIL Return. I have filed the Tran 1 in the month of Oct 2017 itself. Can I show it under ‘exempted’ category? Whatever will be the consideration for your services will have to reflect under GSTR-3B as the value of outward supply, Whatever will be the consideration for your services will have to reflect under GSTR-3B as the value of the outward supply. For instance When you purchase a product or service then you pay taxes on every purchase to a registered dealer and the same way you collect taxes when you sell , then the tax you paid initially on purchases will be adjusted against the taxes you collected i.e output tax (tax on sales) and balance liability of tax (tax on sales minus tax on purchase)will have to be paid to the government. Hence, any correction in GSTR-3B can be duly reported via Form GSTR-1 and Form GSTR-2. DOES RENT ELIGIBLE FOR REVERSE CHARGE. If the taxpayer does not file the return till 25th, then the government will prepare GSTR 3A notice and self assess the tax which has to be filed and paid within 15 days. because the supplier has not uploaded their return till April 2019. now rs, 10000/- GST shows in electronic credit ledger. I submitted and filed. Finally, taxpayers from 22 States/UTs of Jammu and Kashmir, Ladakh, Arunachal Pradesh, Punjab, Himachal Pradesh, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha and annual gross less than 5 Cr in previous year are obligated to file the returns by 30th of the relevant month. I had reported excess taxable value in gstr-3b June 2020 and paid tax liability correctly and showed all details correctly in gstr-1 also how can I rectify this problem in further months, You can apply for a refund of excess amount of tax paid, I AM GST TAXPAYER. I received payment from one of the affiliate networks(I have a coupon/deals site) and on top of my original payment, I received 18% extra. As GTA services are covered under RCM, so no output liability arises on the part of GTA, so no details to be provided by GTA in GSTR-3B. Enter details of the relevant tax period in each of the sections displayed. (We have excess input in CGST). But it was processed as “Processed with Error” because our Excise Reg No is not been included at the time of registration. There is no field for credit note, debit note, advances received etc. Q.6 – How to pay taxes while filing GSTR 3B? 57/2020, Nature of supplies, Inter-State & Intra-State, Annual Turnover of more than INR 5 Cr in Previous FY, State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TamilNadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep), 22nd August 2019 | Note: “The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K.”. How to adjust this? I AM SMALL WHOLE-SELLER. What is the procedure for correction after submitting of GSTR-3B. Supplies made to UIN holders – All the supplies details with the item name and HSN codes in the column which has been done to a UIN holder. All Rights reserved. Read more. GSTN-3B application has been finally simplified by the GSTN. Details of Value of exempt, nil-rated and non-GST inward supplies have to be furnished, Now In the table it is required to report figures for purchases made which are either exempt, NIL rated or non- GST supply. Previously there was a reset tab in GSTR 3B and now it has been removed by the GSTN portal, hence once the GSTR 3B gets filed, it cannot be rectified now. Step:1 First of all the taxpayer will have to enter his GSTIN ID very precisely with no errors. —(b) what figures to write in GSTR-3B —– under 4. We do collect IGST @12% towards ‘Transport charges’ & ‘Insurance charges’ as well, Please revert us that where we need to show those (outward supply) transport & insurance charges while filing the GSTR 3B return. Section 28 does not allow ITC on invalid return and defines such taxable person as unqualified for utilizing such credits before clearing his self-assessed tax liability. Please verify and then proceed to set-off the liability. As a GTA if services are provided to both registered and unregistered during the period July to September 2017, where should we show the value of services provided to registered as the liability of paying GST on this is with the service recipient and not with the GTA. No late fee and penalty to be charged, if complied before till 30th June 2020.”, “Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020”, “Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020”. Please contact department for assistance. Now i am trying to fill GSTR 1 for Nil return, It always shows error, It does not show preview option in GSTR1 for confirmation, Kindly help me to sort this out. For Purchase Decrease Or Goods Returned By You – Reduce ITC in GSTR 3B I.E Inward Side Effect….. (No Effect In GSTR 1) Sir, i deal in food grains business and pay freight to truck owner directly when there is no consignment note and to driver when good comes through transport agency. All rights reserved. OUR LANDLORD IS UNREGISTERED PERSON AND ME AS A REGISTERED PERSON. GSTR 3B is only showing an aggregate total amount. in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee shall be capped at Rs 500 per return and shall stand fully waived for those taxpayers where the total amount of tax payable in the said return is Nil.Taxpayers who are yet to file Form any month(s) from July, 2017 till Jan., 2020, can now file Form GSTR-3B from 1st July, 2020 till 30th Sept., 2020, without any late fee, for those months in which they did not have any tax liability. An URD landlord, residence at Delhi and his rented property at Haryana similar registered/service receiver at Haryana Get tax answers from top-rated CAs. 10000. Credit note issued on March 18 is Rs. Purchase not accounted, and all sales are submitted, so can i revise my return now? SAG INFOTECH X is the unregistered dealer supplying the goods to registered dealer for Rs.3000/- Q.1 – What is the difference between GSTR 3 and GSTR 3B? Rs. In such cases, GTA is not liable to file GSTR-3B. In order to show the details of the Credit/debit note in GSTR 1, follow the below steps. Till now there are no revision provisions for GST TRANS-1 & GST TRANS-2 forms after submission. (i)A debit note/credit note must have the signature or digital signature of the supplier or his authorized representative. After making payment it is noticed that cgst & Igst is paid instead of Cgst & Karnataka Sgst. You cannot pay more than the Integrated tax payable amount which is Rs 4047. The date of invoice Step 3: Now the box, Of the supplies shown in above, details of inter-State supplies made to unregistered persons, composition taxable persons, and UIN holders. 3. B). In this we are charging GST @5% (for individual more than Rs.1500/- as per abatement (7A)). I want to take claim of ITC in tab eligible ITC. Now please help me how to change or correct it or can I file the outward supply of December along with January month GSTR 3B. I have filed my August form 3b return on 21.09.2017. Please contact the department for assistance. I HAVE OBTAINED GST REGISTRATION. Then, How to file GSTR 3B? Having expert knowledge in diverse sectors, he assures facts and figures along with testimony, in his articles. It shows “Last GSTR3B Save request is under process…”. What would be the password combination to open the file? Hi, I made only one purchase in April month and no sales made and registered GST as pvt ltd company. Details of Value of exempt, nil-rated and non-GST inward supplies have to be furnished, Now In the table it is required to report figures for purchases made which are either exempt, NIL rated or non- GST supply. You need to mention only the supplies on which tax is payable under reverse charge mechanism. You are requested to FILE the same before submitting this return. 4B: INWARD SUPPLIES RECEIVED FROM REGISTERED SUPPLIER (ATTRACTING REVERSE CHARGES) ]. Eligible ITC. (3) Other outward supplies (Nil rated, exempted) 3.1.C and we are issuing a bill of supply for the same. I trade in food grains if I pay the freight of 150 so RCM is not applicable but still, i have to mention 150 is GSTR 3b. Read official press release for all updates of 40th GST council meeting, GSTR 3B due dates also gest extended till 24th march 2020 for the taxpayers under the Union territory of Ladakh for the month of July 2019 to January 2020, GSTR 3B form filing based on old return filing system has been extended till September 2020 for all the taxpayers. i have one doubt, can we file GSTR 3b first and then gstr 1? A security service agency provides manpower supply for security to a handicapped person(individually). It means we show all expenses in this column. “Provisions relating to Quarterly Return Monthly Payment Scheme”. Nil returns to be filed in case of no business. “As GTA services are covered under RCM, so no output liability arises on the part of GTA, so no details to be provided by GTA in GSTR-3B.”. In this situation, how to rectify GSTR-3B? Total Taxable value wrongly entered (instead of taxable value we have entered total bill value). If not the government will attach banks accounts of the taxpayer and may also cancel the registration. BUT IN CURRENT MONTH JUNE-2018 WE HAVE FILLED EVERYTHING OK GSTR3B/GSTR1/TABLE 6A THEN ALSO OUR DATA IS NOT BEING TRANSMITTED TO ICEGATE FOR IGST REFUND. Also, please let us know whether ITC is available for the same. While filing GSTR-3B, in Table 3.1(b). Since you have raised the credit note in the next financial year(June 2018) it will be mentioned in the Annual Return of the next financial year (2018-19). GSTR-3B will be a summary of both of these return forms. I commence my business and purchase some furniture for my showroom on GST no. please tell me as per 5 column 3B exempted nil rated no GST detail. I could not correct this even after repeated trials. Select GSTR Reports (New) tab and then scroll down to GSTR 3B. “Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020”. So my query is that whether I am able to claim ITC when GSTR-1 & GSTR-2 is still pending to furnished? My sale on July is NIL. Purchase From Unregistered Person indicates in 3B in table No.-5 “From a supplier under composition scheme, Exempt and Nil rated supply” Can I make any modification in my GST TRAN-1 & GST TRAN-2 statements after submitting it on-line. I filled NIL GSTR-3B of August 2017 because sales not made during the month but the purchase was done and unfortunately I missed to show ITC while furnishing the GSTR-3B. How did you file GSTR 3B with respect to services provided as GTA to registered as tax liability is on service recipient and not on service provider? Get the full text of Notification No. You first need to file GSTR-3B for July month and then GSTR-1 for July month and same sequence for august month. can I claim That Input While Filling GSTR2. Eligible ITC. In case goods returned & issue to credit note Example sale amount is 10000 IGST 1800.00 & goods return for amount Rs. Step 1: Access GST Portal via https://gst.gov.in, Step 2: In the main menu, click on Track Application Status under Services, Step 3: Enter the ARN Number. How can I adjust the IGST tax amount in GSTR-3B for the month of March’18? One can pay taxes while filing GSTR 3B by Logging in and Navigating to GSTR-3B – Monthly Return page. I have used all correct processes to file using EVC. You have merely paid the tax but did not offset the same in your GSTR3B. In the latest CBEC statement, it is cleared that, “as the return in Form GSTR-3B does not contain provisions for reporting of differential figures for the past month(s), the said figures may be reported on net basis along with the values for the current month itself in appropriate tables.”, OIDAR (online information data access and retrieval), “Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. – what amount needs to be mentioned in the column “Integrated Tax”? Now the third return form i.e. Expenses or supplies from unregistered dealers amounting to less than Rs. While filing GSTR-3B, I have not provided liabilities for Oct-2020, but entered ITC and filed GSTR-3B. sir, all questions answered by you is super. 11 in GSTR 9. No portal smooth running My password and user I’d dalne par incorrect as raha hai. He is also interested in the field of tax-related articles and blog as per the industry based norms. In GSTR-1 Rcm outward supplies to be shown as normal supplies in respective heads only selecting RCM field as yes. Revision of GSTR 3B is not possible. Required fields are marked *. The required details must be filled up with Details of individual taxes to be paid accordingly, Integrated Tax, Central Tax and State/UT Tax Cess. ITC reversal can be shown in the GSTR 3B on tab 4 B (1) “As per rule 42 & 43 of CGST/SGST rules” and 4 B (2) “Other”. How it is possible to capture the supplies made to composition taxable persons. Outward taxable supplies (other than zero-rated, nil rated and exempted) – In this column, fill out all the general and non-taxable items which are sold by the business on a regular basis.