GST Frequently Asked Questions

GST FAQs – GSTR 1

Every registered taxable person, other than an input service distributor/Non-Resident Taxable Person/compounding taxpayer/TDS Deductor/TCS Collector is required to file GSTR 1 electronically the details of outward supplies of goods and/or services during a tax period.
Every Registered Person is required to file GSTR-1 irrespective of the turnover. GSTR 1 needs to be filed even if there is no business activity (Nil Return) in the tax period.
GSTR 1 can be filed using the following modes:

1. GST Portal
2. GSTN Returns Offline Tool
3. GST Suvidha Providers (GSPs) and Application Service Providers
GSTR 1 is a monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.
The following details of a tax period have to be furnished in GSTR 1:

a. Invoice level details of supplies to registered persons including those having UIN
b. Invoice level details of Inter- state supplies of invoice value greater than INR 2,50,000 to unregistered persons.
c. Details of Credit/Debit Notes issued by the supplier against invoices
d. Details of export of goods and services including deemed exports (SEZ)
e. Summarized Intra State supplies to unregistered persons (consumers) for each rate of Tax or State wise Inter-State supplies where invoice value is upto Rs. 2,50,000 for each rate of Tax.
f. Summary Details of Advances received in relation to future supply and their adjustment
g. Details of any amendments effected to the reported information for either of the above categories.
h. Nil- rated, exempted, and non-GST supplies
i. HSN/SAC wise summary of outward supplies
The following taxpayers are not required to file GSTR 1:

• Taxpayers under the Composition Scheme (Return in GSTR 4)
• Non-resident foreign tax payers (Return in GSTR 5)
• Online information database and access retrieval service provider (Return in GSTR 5A)
• Input Service Distributors (ISD) (Return in GSTR-6)
• Tax Deducted at Source (TDS) deductors (Return in GSTR 7)
• E-commerce operators deducting TCS (Return in GSTR 8)
Pre-requisites for filing GSTR 1 are:

a. The taxpayer should be a registered taxpayer and should have an active GSTIN during the tax period for which GSTR 1 has to be furnished.
b. The taxpayer should have valid login credentials (i.e., User ID and password).
c. The taxpayer should have an active and non-expired/ revoked digital signature (DSC), in case the digital signature is mandatory
d. In case a taxpayer wants to use E-Sign, they must have a valid Aadhar number with access to the mobile number and e-mail id registered with Aadhar authority (UIDAI) as OTP will only be sent on the registered mobile number and e-mail id. In case the taxpayer has changed the mobile number and e-mail id, they must first update the same with UIDAI. For cancelled GSTINs, the taxpayers will have an option to file GSTR 1 for the period up to the date of cancellation
e. In case taxpayer wants to use EVC, they must have access to the registered mobile number of the Primary Authorized Signatory
DSC is mandatory in case of all Public & Private Limited Companies, Limited Liability Partnerships (LLPs), and Foreign Limited Liability Partnerships (FLLPs).
The due date to file GSTR 1 for a given tax period is 10th day of the succeeding month.

For example, GSTR 1 for Goods/Services supplied during the calendar month of September 2017 should be filed by 10th October, 2017.
The turnover value in Table 3 of GSTR 1 has to be entered manually for the first year as the information is not available with the GST system. From the second year of implementation, the system will auto-calculate the turnover based on all the annual returns filed for all the GSTINs associated with a given PAN (PAN-based turnover). However, the turnover value will be editable and you will have the option to amend it.
The ‘Total Invoice Value’ column in GSTR 1 is the invoice value inclusive of taxes.
Taxable value is the value as per the provisions of GST law. There will be no validation that the invoice value is equivalent to taxable value plus the tax amount.
Yes, you can enter details of Goods and Services in the same invoices.
B2B Supply refers to supply transactions between registered taxable entities/persons (Business-to-Business).
B2C Supply refers to supply transactions between a Registered Supplier and an Unregistered Buyer (Business-to-Consumer).
A Debit Note is a document issued against an invoice in cases where the original invoice was issued at a value lower than the actual value of goods and/or services provided. It can also be issued in case of post supply price negotiations. The difference amount is accounted for in the form of a Debit note
Credit Note is a document issued against an invoice in cases where invoice was issued at a value higher than the actual value of goods and/or services provided or the invoice value is reduced due to post supply negotiations. This may also happen when the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient.
Debit Notes are to be reported in the return in the month in which they are issued by the supplier.
Credit Note: are to be reported in the return of the month in which they are issued but not later than the return of the September month following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier.
No in case of supplies to consumer to be reported in a consolidated manner (intra-state supplies to consumer and inter-state supplies of invoice value less than INR 2.5 lakhs), the credit/debit notes are not required to be reported separately. Such supplies have to be reported in a consolidated manner net off the values of credit and debit notes.
Yes, Supplier is liable to pay tax on advances received from Receivers for the supply of goods and services. and report the consolidated advance received details in month in which payment is received net off the amount for which invoices have already been issued and the value reported in the same return in other sections.
The taxpayer has to self- declare the advance tax that has to be adjusted in the current tax period in view of the declarations of details of taxable supply in the same period return against advances received earlier for which tax has already been paid.
Exports are generally treated as Zero-rated Inter-State Supplies. In case of exports, the taxpayer has the option to export without payment of any integrated tax and claim refund of ITC on inputs used in making zero rated supply or it may pay IGST and claim refund of the IGST amount paid post affecting the exports.
No, a taxpayer can furnish other details of the export invoices in GSTR1 and file the return if the shipping bill details are not available with him.
If the shipping bill details are received by the taxpayer after the filing of the GSTR1, he needs to declare it in the GSTR 1 of the month in which he receives it through the amendment section of GSTR 1.
Yes. The return provides for the declaration of the details of all taxable Supplies effected through E-Commerce along with the GSTIN of the e-commerce portal in the GSTR 1. However, this would be implemented once the relevant provisions of GST law are notified.
It should be reported in a consolidated manner in the nil rated and exempt supply section of the GSTR 1.
The recipient of goods and services is liable to pay tax if the said goods or services are notified to be subject to Reverse Charge or if they are received from unregistered persons and more the specified threshold of Rs 5000 each day.
No, such reverse charge purchases need to be reported in GSTR 2 and reverse charge liability will be computed from that declaration.
Taxpayers can upload invoice details at any time during the tax period and not just at the time of filing. For example, let’s take September 2017 as the tax period - the tax payer can upload invoices from 1st September to 10th October.
Taxpayers can modify/delete invoices any number of times till they submit the GSTR 1 of a tax period. The uploaded invoice details are in a draft version till the GSTR 1 is submitted and can be changed irrespective of due date
For a particular GSTIN, there cannot be duplicate invoice series in a particular financial year. The GST system will not accept duplicate supply invoices in a return and will provide error on validation.
Yes, a tax payer can have multiple series in a financial year. There is no limit on the number of series one can have.
Yes, the invoice number has to be of maximum length of 16 characters and the allowable characters are alphanumeric and special characters of dash and slash.
In cases where a taxpayer has been converted from a normal taxpayer to the compounding scheme, GSTR 1 will be available for filing only for the period during which the taxpayer was registered as normal taxpayer. The GSTR 1 for the said period, even if filed with delay would accept invoices for the period prior to conversion.
A normal taxpayer is required to discharge their return related liability at the time of filing of GSTR 3. The current due date for filing GSTR 3 is 20th of the succeeding month.
For a detailed description along with screenshots, please refer to the User Manual available at https://tutorial.gst.gov.in/userguide/returns/index.htm#t=manual.htm
Yes, he needs to electronically sign the submitted return otherwise it will be considered not-filed.
a. ARN gets generated on successful filing of the Return.

b. An SMS and email is sent to the taxpayer on successful submission of Return.
Taxpayers can electronically sign their returns using a DSC (mandatory for all types of companies and LLPs), E-sign (Aadhaar-based OTP verification), or EVC (Electronic Verification Code sent to the registered mobile number of the authorized signatory)
1. DSC should be Class II or Class III PAN-based DSC
2. The DSC must not be expired
3. The DSC must be registered on the GST Portal
4. EM Signer version 2.6 must be installed on the computer
5. The DSC Dongle must be connected to the computer
Yes, he will receive a system generated return defaulter notice in format 3A if he fails to file his return by due date.
Yes, the taxpayer should check the validity of the recipients GSTIN and upload the invoice details only if the recipient was active on the date of issue of invoice, otherwise the system will through a validation error and will not accept that invoice details.
All values like invoice value, taxable value and tax amounts are to be declared up to 2 decimal digits. The rounding off of the self-declared tax liability to the nearest rupee will be done in GSTR 3.
A taxpayer cannot file GSTR 1 before the end of the current tax period. However, following are the exceptions to this rule:

a. Casual Taxpayers after the closure of their business.
b. Cancellation of GSTIN of a normal taxpayer.

A taxpayer who has applied for cancellation of registration will be allowed to file GSTR 1 after confirming receipt of the application.

GST FAQs – Know all about GSTR-2

GSTR-2 is the details of inward supplies of goods or services to be furnished by registered taxpayers on a monthly basis. GSTR-2 is based on auto-populated details from GSTR-1, 5,6,7,8 filed by corresponding supplier/Non-Resident Taxable persons/Input Service Distributors/ Tax Deductor/ Tax Collector and by adding missing/other details as applicable. The Registered taxpayer can avail Input Tax Credit for eligible inward supplies.
Every Registered Person other than the Input Service Distributor or Non Resident Taxable Person, Person paying tax under composition scheme, Section 51(TDS) & Section 52 (TCS) is required to file GSTR-2 on a monthly basis prepared on the basis of auto-populated details from the Form- GSTR-1 of supplier.

Further, GSTR-2 needs to be filed even if there is no business activity (Nil Return) during a given tax period.
The due date of filing form GSTR-2 is the 15th of the month succeeding the tax period.
Yes, date of filing of Form GSTR-2 can be extended by the Board/Commissioner by notification.
Late fees payable is Rs 100/- for every day (as per CGST Act) during which such failure continues subject to maximum of Rs 5000/-, (fees as per SGST Act will be charged separately as per respective SGST Act).

Late fee for filing Form GSTR- 2 after due date will be auto calculated. Payment is not required before filing of GSTR-2 but must be paid before filing of GSTR-3 without which return will be deemed to be invalid.
ITC can be claimed up to the due date of filing of the return of the tax period ending September of the subsequent financial year in which the original invoice/ debit note was issued or the annual return of the subsequent financial year is filed, whichever is earlier. If the invoice date is after this limitation period, credit is not allowable.
• Receiver taxpayer logs into the GST portal using their login ID and password.
• Navigate to Services > Returns > Returns Dashboard.
• Select the financial year and tax period for which GSTR-2 needs to be filed and click SEARCH.
• All returns pertaining to the given tax period will be displayed as tiles.
• Select the GSTR-2 tile and click on PREPARE ONLINE or PREPARE OFFLINE.
• There are two tabs on the top indicating “Uploaded by Supplier” and “Uploaded by Recipients.
• Receiver taxpayer will be able to see the supplier-wise summary of all invoices received.
• Clicking on the GSTIN of a supplier will display the invoice wise list of the invoices uploaded by that supplier or uploaded by the receiver, depending on which tab on the top green band is clicked. Against each invoice of that supplier, receiver taxpayer shall take one of four possible actions – Accept, Modify, Reject, and Keep Pending.
• The taxpayer can also Add the missing invoices by clicking on the “Uploaded by Recipients” link on the top and subsequently clicking on the ADD MISSING INVOICE tab.
• After taking action and entering/ uploading all the invoices and details in the various sections of the GSTR-2, taxpayer will click SUBMIT to validate the data. On SUBMIT, if the data furnished by the taxpayer is valid the declaration of the tax payer gets frozen.
• Once the data is validated, taxpayer can click on FILE GSTR-2 using DSC or E-Sign or EVC (DSC is mandatory for companies, LLPs, and FLLPs).
• A confirmation message will pop-up to confirm or cancel the filing with YES and NO options respectively. Upon clicking YES, GSTR-2 will be filed and Acknowledgement Reference Number (ARN) will be generated for the same
You can file GSTR-2 using DSC, E-Sign or EVC.

Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities. The GST Portal accepts only PAN based Class II and III DSC.

To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensed_ca.html

Electronic Signature (E-Sign)
Electronic Signature (E-Sign) is an online electronic signature service in India to facilitate an Aadhar holder to digitally sign a document.
A One Time Password (OTP) will be sent to mobile phone number that is registered with Aadhar at the time of digitally signing documents at the GST Portal.

Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating a OTP. The OTP will be sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.
In such cases, where there is a discrepancy between the tax paid by the supplier taxpayer and the credit claimed by the receiver taxpayer, a mismatch report is generated that is communicated to both the supplier and receiver, and is also available to the concerned jurisdictional tax officer(s).

If the supplier taxpayer does not rectify the amount as communicated in the mismatch report, then the amount of discrepancy shall be added to the output tax liability of the recipient in their return for month M+2 where M is the tax period. The recipient will also pay interest at the prescribed rate on the amount of credit from the date of availing the credit till the date of addition to the output liability.
Yes, you can rectify an error or omission that remained unmatched in the return of the tax period in which mismatch report is communicated by the GST portal. Any other error or omission which does not involve any matching can be corrected in the return of the tax period in which it is noticed till the due date of the filing of the September return of the subsequent financial year or filing of the annual return of financial year related to the transaction, during which such an error or omission is noticed. You will be required to pay the full tax and applicable interest on the error/ omission in the return in which you are furnishing the details.
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