Process of GST returns

 

What is GST?

GST, Frequently Asked Questions

Processing of GST Returns under Goods and Service Tax Act

Process of GST returnsAfter the GST Return has been uploaded onto the GST Common Portal, the Portal will undertake the following activities:

(i) Acknowledge the receipt of the return filed by the taxpayer after conducting required validations.

(ii) Acknowledgement number would be issued as per procedure detailed in Para 3. 9 above.

(iii) Once a return is acknowledged, forward that GST Return to tax authorities of Central and appropriate State Govt. through the established IT interface.

(iv) The ITC claim will be confirmed to purchasing taxpayer in case of matched invoices after 20th of the month succeeding the month of the tax period month provided counterparty supplying taxpayer has submitted the valid return (and paid self-assessed tax as per return).

(v) Communicate to the taxpayers through SMS/e-Mail, about the macro-results of the matching. The details will be in the taxpayers’ dashboard/ledger which can be viewed after log-in at the Portal.

(vi) Auto-populate the ITC reversals due to mismatching of invoices in the taxpayer’s account in the return for the 2nd month after filing of return for a particular month.

(vii) Aggregation of cross-credit utilization of IGST and SGST for each State and generation of settlement instructions based on IGST model and as finalized by the Payments Committee. This has to be with dealer-wise details as the concerned tax administration’s follow on activities will be dependent on that detailing.

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Indian GST Laws

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Process of GST returns

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Bills of Entry relating to Import under Goods and Service Tax (GST)

Invoices pertaining to exempted including Nil rated supply under GST

Invoice pertaining to Export and deemed export supply

Invoices pertaining to B2C transactions 

Invoice level information details for GST returns

Components of a valid TDS Return (GSTR-7):

Components of a valid ISD Return (GSTR-6)

Non-Resident Foreign Taxpayers (GSTR-5)

Quarterly Return for compounding Taxpayers (GSTR-4)

Components of valid GST Return (GSTR-3)

GST Return for Inward Supplies received by the Taxpayer (GSTR-2)

GST Return for Outward Supplies made by the Taxpayer (GSTR-1)

Different Tax returns under GST Goods and Service Tax

GST registration and returns filing procedures for PSUs and Government entities

What is RETURNS in terms of Goods and Service Tax?

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No GST on purchase of Crustaceans cooked



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