www.gst.gov.in: All about the GST Portal

GST Portal i.e. www.gst.gov.in is the GST website of the government of India. On the GST Portal you can register for GST, file GST Returns, view input tax credit, apply for refunds, apply for cancellation, search GSTIN etc.

GST Application Status: Track GST Number Status using ARN
GST Application Reference Number or ARN is generated after GST Registration Application. Track GST Application Status for GST Number or GSTIN using ARN.
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GST Application Status: Track GST Number Status using ARN
GST Application Reference Number or ARN is generated after GST Registration Application. Track GST Application Status for GST Number or GSTIN using ARN.
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Using GST Portal before logging into an account

Home Page

GST Number Search: Verify GST Number or GSTIN online
Enter GST number or GSTIN (GST Identification Number) and verify GST details online. GST Number or GSTIN is a unqiue 15 digit number allotted after GST Registration.
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GST Number Search: Verify GST Number or GSTIN online
Enter GST number or GSTIN (GST Identification Number) and verify GST details online. GST Number or GSTIN is a unqiue 15 digit number allotted after GST Registration.
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Services

GST Law

Here you can access the Act, Rule, Amendment, Notifications etc relating to GST Law issued by Central and/or State Government from the websites of Centre and State respectively through the links provided

Downloads

  • Offline Tools – Download the offline tools to file GST Return
  • Proposed Return Documents – Return formats of new GST Return

Search Taxpayer

  • Search by GSTIN/UIN – option to search a taxpayer using GSTIN or UIN
  • Search by PAN – option to search a taxpayer using PAN
  • Search Composition Taxpayer – option to search a taxpayer who has opted in or opted out of composition scheme. It can be searched using GSTIN/UIN or State

Help

  • System Requirements – for using GST Portal, for using DSC, for installing web socket installer
  • User Manuals, Videos and FAQs – content in form of training kits, quick videos, user manuals and FAQs to explain the GST Law and GST Compliances
  • GST Media – connects to the Youtube channel of GSTN i.e. Goods and Services Tax Network
  • Site Map – site map of the entire GST Portal
  • Grievance Redressal Portal – taxpayer can raise a complaint regarding problems faced by them while working on the GST Portal

E-Way Bill System

Information page regarding the e-way bill system under GST. Use of e-way bill, modes of generating e-way bill, contents of e-way bill, validity of e-way bill. It also provides links to visit the E-Way Bill Portal and related content.

New Return Trial

  • New Return Prototype – prototype of offline tool to file new GST Returns to allow taxpayers to learn about the new return and get feedback on it
  • Offline Tools for New Return – link to download the offline utility to file New GST Returns and instructions to use the same
  • Top Suggestions and Feedback – displays a list of top contributors who have given good suggestions and feedback

FAQs

What services are provided on GST portal?

Once the user is logged into www.gst.gov.in following are the services available to the user:

1. Application for Registration for Normal Taxpayer, ISD, Casual Dealer
2. Application for GST Practitioner
3. Opting for Composition Scheme (GST CMP-02)
4. Stock intimation for Composition Dealers (GST CMP-03)
5. Opting out of Composition Scheme (GST CMP-04)
6. Filing GST Returns
7. Payment of GST
8. Filing Table 6A of GSTR-1 (Export Refund)
9. Claim Refund of excess GST paid (RFD-01)
10. Transition Forms (TRAN-1, TRAN-2, TRAN-3)
11. Viewing E-Ledgers
12. Furnish Letter of Undertaking(LUT) (RFD-11)

Apart from the above-mentioned services, browsing notices received, filing ITC forms, and engage/disengage GST practitioner are some of the other services provided by the GST Portal/GSTN.

What are the system requirements to install the emSigner application?

A user needs the emSigner software to sign online documents on the GST Portal.
The pre-requisites for installing the emSigner are provided as below:
1. Windows 32 / 64 bit OS
2. Java 1.6 JRE 1.6.0_38+, Java 1.7, Java 1.8
3. Windows: Admin access to install the emSigner component
4. Any one of the following ports should be free- 1585, 2095, 2568, 2868, 4587

How can I recover my GST ID and password without email?

Follow these steps to recover GST ID:
1. Login to GST Portal and log in
2. Click on Forgot Username at the bottom of the page
3. Submit your GST Registration Number (GSTIN) or any Provisional ID or UIN. Click on Generate OTP
4. Enter the OTP received
5. You shall receive your User ID in your e-mail

How do I find the GST number of a company by its name?

It’s not possible to find GSTIN using the name of the taxpayer/business. It can be mainly done by either searching through GSTIN or UIN of the business or by entering the PAN of the taxpayer/business.

Can the Taxpayer Reset GSTR-3B?

GSTR-3B is a summary return of the total outward supplies i.e. sales and total inward supplies i.e. purchases made during the month. Every dealer registered under the regular scheme of GST should file GSTR-3B on or before the 20th of next month. In case there are no business transactions, you must file a NIL GST Return. The taxpayer cannot Revise GSTR-3B. However, the taxpayer can reset GSTR-3B

The GST Council announced that ‘Reset GSTR-3B’ through which the status of ‘Submitted’ will change to ‘Yet to be Filed’, and the taxpayer can now edit details filled in the return.

To file GSTR-3B, there are the following stages.

  • Prepare,
  • Save,
  • Submit,
  • Payment of Tax and
  • File

If the taxpayer has filed the return, he cannot Revise GSTR-3B. However, if the taxpayer has submitted the return but not filed, he can reset it. Further, the taxpayer can use the option to reset GSTR-3B only once.

GSTR 3B Filing for Regular Dealer
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GSTR 3B Filing for Regular Dealer
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Steps to Reset GSTR-3B

  1. Visit GST Portal

    Login to GST Portal using valid credentials

  2. Navigate to Services

    Click on Returns > Returns Dashboard

  3. Select the Financial Year and Period of filing

    Click on ‘PREPARE ONLINE’ under Monthly Return GSTR 3B

  4. Reset GSTR-3B option activated

    The status of the return is ‘Submitted’. The option to Reset GSTR3B is activate now.

  5. Click on Reset GSTR3B.

    As a result, a warning message that entries in E-Liability Ledger will be deleted and Input Tax Credit will be reversed will appear on the screen. Click on Yes.

  6. Success Message

    Success message that reset is successful will appear on the screen. Thus, the status of return changes to ‘Yet to be filed’.

  7. Make changes and submit again

    Make changes to the return and submit again. Also, do remember that this reset option was available only once.

Click on Preview to view the draft return. If you find any errors, make the necessary changes. It is advisable to preview the return before filing it.
Tip
Click on Preview to view the draft return. If you find any errors, make the necessary changes. It is advisable to preview the return before filing it.

FAQs

I was not able to file GSTR-3B within the prescribed date. Can I do it now?

Yes, but with payment of applicable interest and late fee. Late fee has been waived for the month of July only.

Who needs to file the GSTR 3B?

All normal taxpayers and casual taxpayers are required to file the GSTR 3B in addition to GSTR 3 every
time there is an extension of due dates of filing for GSTR 1 and GSTR 2.

From where can I file GSTR 3B?

GSTR 3B can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period,
GSTR 3B, if applicable, in the given period will be displayed

GSTR-8 : Process to file online on GST Portal

GSTR-8 is the statement of Tax Collected at Source (TCS). An E-Commerce Operator should file GSTR-8 with details of:

  • Taxable sales
  • Payment collected on behalf of e-commerce sellers selling through the e-commerce platform
  • Amount of TCS collected on such sales

How to file GSTR-8 on GST Portal?

  1. Visit GST Portal

    Login to your account on the GST Portal.

  2. Navigate to Returns Dashboard

    Go to Services > Returns > Returns Dashboard OR click the Returns Dashboard link on the dashboard.

  3. Select Financial Year and Return Filing Period

    Select the financial year and return filing period. Click on Search.

  4. Important Message

    On the File Returns page, there is an important message in the box. Read it carefully.

  5. Select Prepare Online

    Under the GSTR-8 tab, select Prepare Online. On the next screen, GSTR-8 – Return for Tax Collected at Source will appear.

  6. Enter the details in relevant tables

    Table 3: Details of supplies attracting TCS.
    Table 4: Amendments to details of supplies attracting TCS.

  7. Download Draft CMP-08

    Click on Preview Draft GSTR-8 and review all the details. Click on Proceed to File.

  8. Tab – Details of Interest

    Enter details of interest liability if any.

  9. Tab – Payment of Tax

    Click on tab Payment of Tax. A page showing Payment of Tax will appear on the screen.

  10. View Cash balance in Electronic Cash Ledger

    1. If available cash balance is more than the tax liability – proceed with next step.
    2. If available cash balance is less than the tax liability – click on Create Challan. Pay the GST Challan and proceed with filing return.

  11. Tab – Debit entries in Electronic Cash Ledger

    Under the tab ‘Debit entries in Electronic Cash Ledger for tax payment’, the entries in E-Cash Ledger and the amount used for payment of tax dues will appear. Click on Back to GSTR-8 Dashboard.

  12. File using DSC or EVC

    Select the checkbox, select authorised signatory and click on File GSTR-8. File the return using DSC or EVC.

  13. Success Message and ARN

    A success message with ARN i.e. Acknowledgement Reference Number will appear. To download the filed return, Click on Download Filed Return.

FAQs

Is it necessary for eCommerce operators who are already
registered under GST and have GSTIN, to have separate registration for TCS as well?

E-Commerce operator has to obtain separate registration for TCS irrespective of the fact whether e-Commerce operator is already
registered under GST as a supplier or otherwise and has GSTIN.

Who needs to file GSTR-8 on GST Portal?

Form GSTR-8 should be filed by an e-commerce operator for the tax period in which they have collected TCS from the e-commerce sellers. It may be filed when the e-commerce operator needs to amend details reported in the previous return.

Is it mandatory for E-Commerce Operator to file GSTR-8 on GST Portal?

No. It is not mandatory for e-commerce operator to file GSTR-8. It should be filed for the period only when the e-commerce operator has collected TCS from the e-commerce sellers. GSTR-8 should also be filed when the e-commerce operator needs to amend details reported in the previous return or if the details reported have been rejected by e-commerce supplier.

CMP-08 GST: Meaning, Due Date, Late Fee, Steps to File

The GST department issued a notification in April 2019 to introduce Form CMP-08. It replaced Form GSTR-4 i.e. GST Return for business under Composition Scheme. Form CMP-8 is applicable from FY 2019-20.

What is CMP-08 in GST?

Form CMP-08 is the statement with details of self-assessed tax payable of a dealer registered under the Composition Scheme. The form contains details of tax liability on sales and purchases (under the Reverse Charge Mechanism). This form has replaced Form GSTR-4.
The Composite Dealer needs to file CMP-08 on a quarterly basis on the GST Portal. He can calculate the tax liability and pay it online on the GST Portal. If there is no tax liability during the quarter, a Nil return should be filed.

CMP 08 Due Date

A Composite dealer should file Form GST CMP-08 on a quarterly basis. The due date to file is 18th of the next month from the end of the quarter. It was applicable from FY 2019-20. The Due Dates for FY 2019-20 are as follows:

Period 

Due date

Oct-Dec 2020

18th January 2021

Jan-Mar 2021

18th April 2021

Apr-Jun 2021

18th July 2021

Jul-Sept 2021

18th Oct 2021

GST Late Fees – CMP-08

If the taxpayer does not file GST CMP-08 on or before the due date, he is liable to pay a Late Fee for each day of delay.

  • If there are no transactions in the return period, the taxpayer should file a NIL Return to avoid late fee and penalty
  • Late fee is calculated from the date after the due date up to the date of filing of the return
  • A late fee of Rs.200 (CGST Rs.100 and SGST Rs.100) per day of delay is applicable. The maximum late fee that can be charged is Rs. 5000 per return

Note: While the GST Rules mention a late fee of Rs. 200 per day in the case of CMP-08, there is no option to enter such a late fee under the option of paying tax in CMP-08. Also, the GST Portal does not auto calculate late fees in the case of CMP-08, unlike other GST Returns.

How to file CMP-08?

  1. Visit to GST Portal

    Login to your account on the GST Portal

  2. Navigate to Returns Dashboard

    Go to Services > Returns > Returns Dashboard OR click Returns Dashboard link on the dashboard.

  3. Select Financial Year and Return Filing Period

    Select the financial year and return filing period. On tab, ‘Payment of self-assessed tax’, select Prepare Online.

  4. Summary of Self-Assessed Tax Liability

    The summary of self-assessed tax liability appears on the screen. It reflects the tax liability on sales, tax liability on purchases falling under reverse charge mechanism, and interest payable.

  5. File a Nil Return CMP-08

    To file a Nil Return, select the checkbox – File Nil GST CMP-08. Once you select the checkbox, a list of conditions to file Nil Return appears. Make sure you meet the conditions.

  6. Tax Liability & Interest

    Enter the tax liability and interest. Click on Save, a success message will appear on the screen.

  7. Preview Draft GST CMP-08

    To download the draft, click on Preview Draft GST CMP-08. Review the details before proceeding.

  8. Payment of Tax

    Click on Proceed to File. A page showing Payment of Tax will reflect on screen.

  9. Cash Balance in Electronic Cash Ledger

    The cash balance available in the Electronic Cash Ledger is reflected.
    * If the available balance in E-Cash Ledger is more than the tax liability – proceed with next step.
    * If the available balance in E-Cash Ledger is less than the tax liability – click on Create Challan. Pay the GST Challan and proceed with filing return.

  10. File using DSC or EVC

    Select the checkbox, select authorised signatory and click on File GST CMP-08. File the return using DSC or EVC.

  11. Success Message with ARN

    Once you file the return, a success message will appear with the ARN i.e. Acknowledgement Reference Number. To download the filed return, Click on Download Filed GST CMP-08.

FAQs

Can I pay the tax liability under CMP-08 by using Input Tax Credit?

A dealer registered under Composition Scheme cannot claim Input Tax Credit. Thus, the tax liability under CMP-08 cannot be paid using Input Tax Credit. The Composite Dealer can pay the liability only through depositing cash in the E-Cash Ledger.

What is Negative Liability Adjustment in CMP-08?

Negative Liability Adjustment means if there is any negative entry in the return of a present quarter, it will be carried forward to the next quarter. The taxpayer can adjust this negative entry with the tax liability in the return of next quarter. Such negative entry is reflected under the column ‘Adjustment of negative liability of previous tax period’ in the CMP-08 of next quarter.

Is it mandatory for taxpayer under Composition Scheme to file CMP-08 on GST Portal?

Yes. It is mandatory for a dealer registered under Composition Scheme to file CMP-08 every quarter. Even if there is no business or no self-assessed tax liability, the Composite Dealer must file CMP-08 on the GST Portal.

GSTR-3B : Process to file NIL Return

Every business registered as a Normal Taxpayer shall file GSTR 3B by the 20th of the subsequent month. In case there are no business transactions, you must file a GSTR-3B NIL Return. On 8th June 2020, the GST Department announced the facility of filing NIL GSTR-3B through an SMS.

NIL GSTR 3B can be filed if the taxpayer:

  • Has not made any Outward Supplies i.e. Sales
  • Does not want to claim any Input Tax Credit
  • Does not have any liability under the Reverse Charge Mechanism
  • Has no tax liability for any previous tax periods

Process to file GSTR-3B Nil Return through SMS

  • Step 1: Send SMS to 14409
    The taxpayer should send an SMS to the number 14409 from the registered mobile number. The message should be – NIL<space>3B<space>GSTIN number<space>Tax period in MMYYYY. Eg: NIL 3B 24XXXXXXXXXXXZC 052020.
  • Step 2: OTP Sent
    The taxpayer will receive a six-digit OTP valid for 30 mins from VD-GSTIND.
  • Step 3: Confirm NIL filing with OTP
    The taxpayer should then confirm the filing of NIL GSTR-3B by sending the following message – CNF<space>3B<Space>Code. Eg: CNF 3B 626262.
  • Step 4: Confirmation message with ARN
    The GST system sends a confirmation message on the filing of NIL GSTR-3B along with an ARN (Acknowledgement Reference Number).
  • Step 5: Track ARN
    Using the ARN, the taxpayer can track the status of GSTR-3B on the GST Portal by navigating to the option Services > Returns > Track Return.
If the taxpayer needs help, send an SMS to 14409 with message - HELP 3B
Tip
If the taxpayer needs help, send an SMS to 14409 with message - HELP 3B

Process to file GSTR-3B Nil Return on GST Portal

  1. Login to GST Portal

    Login to the GST Portal using valid username and password.

  2. Navigate to Services

    Click on Returns > Returns Dashboard.

  3. Select the Financial Year and Period of filing

    Click on ‘PREPARE ONLINE’ under Monthly Return GSTR 3B.

  4. Questionnaire

    A list of questions will appear on the screen. Select ‘Yes’ for option A ‘Do you want to file Nil return?’. Once you select Yes, all the other options are disabled.

  5. Download Draft GSTR-3B

    Click on Preview Draft GSTR-3B to download the draft return pdf.

  6. File GSTR-3B

    Select the checkbox. File the return using EVC or DSC.

  7. Success Message and ARN

    Once the return is filed, a success message and ARN i.e. Acknowledgement Reference Number will appear on the screen. A confirmation message with the ARN is sent to the registered email and mobile of the taxpayer. Click on Download Filed GSTR-3B to download the filed return pdf.

GSTR 3B Filing for Regular Dealer
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GSTR 3B Filing for Regular Dealer
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FAQs

How do I file my GSTR-3B NIL Return late fee?

The fee for the late filing of the returns is Rs 25 per day for Central GST (CGST) and the same under State GST (SGST). However, those businesses who have to file returns but have ‘nil’ tax liability would have to pay a fine of Rs 10 under CGST law, and an equal amount under SGST law

Is it mandatory to file GSTR-3B NIL Return?

It is mandatory to file GSTR-3B irrespective of your turnover (even if it is NIL) every month if you are registered under the CGST Act, 2017. Section 39 of CGST Act, 2017 requires every registered person other than composition dealer to file monthly return.

What is the difference between GSTR 3 and GSTR 3B?

GSTR 3 which was previously issued by the GST council was further replaced by the GSTR 3B which is a consolidated monthly return filing form for the payment of the net liabilities. Thus GSTR 3B is a consolidated return form whereas GSTR 3 is a detailed form including sale/purchase details of the month.

GSTR 2A Reconciliation : Process, Mismatch, Action

Index

GSTR-2A is an auto-populated return in the buyer’s account on GST Portal. It displays information of the Input Tax Credit, TDS credit, and TCS credit based on the returns filed by the seller i.e. GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8. Further, GSTR-2A reflects the data of invoices uploaded by the seller while filing GSTR-1. Thus, it is important to match the data of Input Tax Credit claimed in GSTR-3B with that of Input Tax Credit reflected in GSTR-2A. This is called GSTR-2A Reconciliation.

Why is GSTR-2A Reconciliation important?

It is necessary to reconcile GSTR-2A for the following reasons:

  1. GST authorities have issued notices to many taxpayers for mismatch in GSTR-3B and GSTR-2A. These taxpayers should either pay the differential amount or respond to such notice. It is thus important to reconcile GSTR-2A to avoid such notices in future
  2. To ensure that the buyer has not missed recording entry of a purchase invoice or has not recorded a purchase invoice more than once
  3. It is important to rectify the error of the seller in filing GSTR-1 and error of the buyer in filing GSTR-3B
  4. To ensure that wrong input tax credit is not claimed by the buyer on the basis of a fake invoice

Process of GSTR-2A Reconciliation

  1. Download GSTR-2A

    The taxpayer can download GSTR-2A from his account on the GST Portal. You can refer the below article to understand the stepwise process to download GSTR-2A.

  2. Reconcile GSTR-2A with Purchases and take action for mismatch

    Match the input tax credit as per purchases in the books of accounts with the input tax credit as per GSTR-2A. Evaluate the reasons for mismatch and take action to reconcile the input tax credit. The taxpayer should then file GSTR-3B with the correct amount of input tax credit.

  3. Reconcile GSTR-2A with GSTR-3B and take action for mismatch

    If the GSTR-3B of the relevant period has already been filed, match the input tax credit as per GSTR-3B with the input tax credit as per GSTR-2A. Evaluate the reasons for mismatch and take action to reconcile the input tax credit.

Books of Accounts and GSTR-2A Mismatch

  Reason for mismatch Action to reconcile
ITC in GSTR-2A > ITC in Books The buyer has not reported a purchase invoice in his books of accounts The buyer should record the purchase invoice in his books of accounts
ITC in GSTR-2A > ITC in Books The seller has mistakenly reported the invoice in buyer’s name The seller should rectify his error while filing the sales return of next return period
ITC in GSTR-2A < ITC in Books The buyer has mistakenly reported a purchase invoice in his books of accounts The buyer should cancel the entry of purchase invoice from your books of accounts
ITC in GSTR-2A < ITC in Books The seller has not reported an invoice in his sales return The seller should report the invoice while filing the sales return of next return period

GSTR-3B and GSTR-2A Mismatch

  Reason for mismatch Action to reconcile
ITC in GSTR-2A > ITC in GSTR-3B * Seller has reported invoice in his sales return
* Buyer has not recorded the invoice in his books of accounts and has already filed the GSTR-3B of the return period without claiming the credit of this invoice
The buyer should claim the excess credit in the GSTR-3B of next return period
ITC in GSTR-2A > ITC in GSTR-3B * Seller has mistakenly reported the invoice in buyer’s name
* Buyer has not recorded the invoice in his books of accounts and has also not claimed input tax credit on it under GSTR-3B
The seller should rectify his error while filing the sales return of next return period
ITC in GSTR-2A < ITC in GSTR-3B The buyer has mistakenly reported a purchase invoice in his books of accounts and also claimed the input tax credit on the same while filing GSTR-3B The buyer should reverse the excess credit while filing GSTR-3B of the next return period
ITC in GSTR-2A < ITC in GSTR-3B * Seller has not reported an invoice in his sales return
* Buyer has claimed the input tax credit on the invoice while filing GSTR-3B
The seller should report the invoice while filing the sales return of next return period

FAQs

What if my supplier has not filed GSTR1 and invoices are not reflecting in my GSTR 2A?

If there is any mismatch in the actual input tax credit against the input tax credit in GSTR-2A, the buyer should intimate the seller. However, he cannot correct the seller’s mistake since it is an auto-populated return and cannot be edited.

Do I as a taxpayer have to file GSTR-2A?

No, you don’t have to file Form GSTR-2A. It is a read-only document provided with the record of all the sales from various suppliers in a given tax period. You can view or download GSTR-2A from your account on the GST Portal.

How does the process of GSTR-2A Reconciliation work?

1. Seller uploads data and files GST Return on the GST Portal
2. GSTR-2A in the buyer’s account gets auto-populated
3. Buyer views or downloads the GST Return
4. Buyer reconciles input tax credit in GSTR-2A with the input tax credit in GSTR-3B
5. The buyer takes action for mismatch in reconciliation by communicating with the seller

GSTR 2A : Meaning, Input Tax Credit, Return Filing

What is GSTR 2A?

GSTR-2A is an auto-populated return that contains details of the input tax credit on purchases, TDS credits, and TCS credits of a buyer. It is auto-populated based on the invoices uploaded by the seller on filing his GST Return. The GST Return data will be auto-populated from data uploaded in the following returns:

GST Return Nature of Seller
GSTR-1 Regular Dealer
GSTR-5 NRTP i.e. Non-Resident Tax Payer
GSTR-6 ISD i.e. Input Service Distributor
GSTR-7 TDS Deductor
GSTR-8 TCS Collector i.e. E-Commerce Operator

How are invoices auto-populated in GSTR-2A?

  • Seller uploads data and files GST Return on the GST Portal
  • GSTR-2A in the buyer’s account gets auto-populated
  • Buyer views or downloads the GST Return
  • Buyer reconciles input tax credit in GSTR-2A with the input tax credit in GSTR-3B
  • The buyer takes action for mismatch in reconciliation by communicating with the seller

What information is displayed in GSTR-2A?

Part A

  • B2B Invoices – details of invoices uploaded by the seller on filing GSTR-1 or GSTR-5. Click on the GSTIN hyperlink to view the uploaded invoices. Click on the Invoice hyperlink to view the invoice details.
  • Amendment to B2B Invoices – details of invoices amended by the seller on filing GSTR-1 or GSTR-5. Click on the GSTIN hyperlink to view the uploaded invoices
  • Credit / Debit Notes – details of credit note or debit note uploaded by the seller on filing GSTR-1 or GSTR-5
  • Amendment to Credit / Debit Notes – details of a credit note or debit note amended by the seller on filing GSTR-1 or GSTR-5

Part B

  • ISD Credits – details of invoices uploaded by ISD on filing GSTR-6
  • Amendments to ISD Credits – details of invoices amended by ISD on filing GSTR-6

Part C

  • TDS Credits – details of amount paid and TDS deducted on it by TDS Deductor on filing GSTR-7
  • Amendments to TDS Credits – details of amendments in the amount paid and TDS deducted on it by TDS Deductor on filing GSTR-7
  • TCS Credits – details of amount received and TCS collected on it by TCS Collector on filing GSTR-8

FAQs

How is GSTR 2A different from GSTR-2?

GSTR-2 is the return for reporting of purchases that needs to be filed by a regular dealer. However, the GST department later discontinued this return due to increased complexity and portal issues.
GSTR-2A is an auto-populated return in the buyer’s login on GST Portal which is automatically generated once the seller files his GST Return (GSTR-1, GSTR-5, GSTR-6, GSTR-7, GSTR-8)

How can I correct my seller’s mistakes in GSTR-2A?

If there is any mismatch in the actual input tax credit against the input tax credit in GSTR-2A, the buyer should intimate the seller. However, he cannot correct the seller’s mistake since it is an auto-populated return and cannot be edited.

GSTR 2A : View or Download on GST Portal

GSTR-2A is an auto-populated return that contains details of inward supplies (purchases), TDS credits and TCS credits. It is auto-populated based on the return filed by seller. The buyer can view and download GSTR-2A from his account on the GST Portal.

How to Download GSTR 2A?

  1. Visit GST Portal

    Log in to your account on GST Portal.

  2. Navigate to Services

    Click on Returns > Returns Dashboard.

  3. Select the Financial Year and Return Filing Period i.e. the month for which you want to view or download GSTR-2A

    Click on Search. The File Returns page is displayed.

  4. Download GSTR-2A – Click on the Download button

    Click on Generate JSON file to download – to generate data in JSON format
    Click on Generate Excel file to download – to generate data in Excel format
    Note: If the number of invoices is more than 500, then you need to download the invoices in Form GSTR-2A

  5. View GSTR-2A

    Click on the View button. Part-A, Part-B and Part-C are displayed with auto drafted details.

  6. Part A – B2B Invoices, Amendments to B2B invoices, credit/debit notes, amendments to credit/debit notes

    This tab contains details of invoices and credit/debit notes uploaded by the seller on filing GSTR-1 or GSTR-5. To view the details, click on the relevant tab, GSTIN hyperlink and invoice/note hyperlink

  7. Part-B – ISD Credits, Amendments to ISD Credits

    This tab contains details of invoices and credit/debit notes uploaded by an ISD i.e. Input Service Distributor on filing GSTR-6. To view the details, click on the relevant tab and GSTIN hyperlink

  8. Part C – TDS Credits, Amendments to TDS Credits, TCS Credits

    This tab contains details of invoices and credit/debit notes uploaded by a TDS Deductor on filing GSTR-7 and TCS Collector on filing GSTR-8. To view the details, click on the relevant tab.

FAQs

Do I as a taxpayer have to file GSTR-2A?

No, you don’t have to file Form GSTR-2A. It is a read-only document provided with the record of all the sales from various suppliers in a given tax period. You can view or download GSTR-2A from your account on the GST Portal.

Can I correct my seller’s mistake in GSTR-2A?

No, the taxpayer cannot edit GSTR-2A. It is an auto-populated return based on the returns filed by the sellers. The buyer can view and download GSTR-2A. If there is any mismatch in the data reflected in GSTR-2A and the taxpayer’s purchases, the taxpayer can inform the respective seller to make corrections in the Sales Return.

Annual GST Return : Things to do before filing GSTR-9

Annual Return i.e GSTR-9 or GSTR-9A is the GST Return that a taxpayer should file for a financial year. It is a compilation of data for the financial year based on the data reported in the returns filed by the taxpayer.

FY 2017-18 – The Due Date to file GSTR 9 Annual Return for FY 17-18 was 31st December 2018. However, after multiple extensions, the final deadline was 3rd Feb, 5th Feb, and 7th Feb in a staggered manner for different groups of states.

UPDATE
FY 2018-19 – The Due Date to file GSTR 9 Annual Return for FY 17-18 was 31st December 2018. However, the deadline was further extended to 30th June 2020. As per the latest notification of CBIC dated 5th May 2020, after multiple extension, GST Council extended the deadline to 30th September 2020.

GSTR-9 is now available on the GST Portal. Most of the data is auto-populated based on the returns i.e. GSTR-3B and GSTR-1 filed by the taxpayer during the financial year. Another section of the return comprises of Input Tax Credit auto-populated from GSTR-2A available in the taxpayer’s account.

Before filing GSTR-9, the taxpayer should consider the following things:

1. Reconciliation of GSTR-3B v/s GSTR-2A

In the taxpayer’s account on the GST Portal, you can download the report showing a comparison of ITC claimed and liability declared. Using the data in this report, the taxpayer can compare the input tax credit reported in GSTR-3B with the input tax credit reflected in GSTR-2A.

Scenario 1: ITC in GSTR-3B < ITC in GSTR-2A

This means that the taxpayer has missed to claim the input tax credit on a purchase invoice which the seller has reported in his sales return i.e. GSTR-1. In this case, the taxpayer should claim the input tax credit while filing GSTR-3B of March 2019 or any month before March 2019.

Scenario 2: ITC in GSTR-3B > ITC in GSTR-2A

This means either of the following:

  • The taxpayer has incorrectly claimed excess ITC. In this case, such ITC should be reversed and if the tax has been paid using ITC, the taxpayer should pay tax along with interest.
  • The taxpayer has claimed ITC on the basis of a valid GST Invoice but the seller has not reported such invoice in his sales return i.e. GSTR-1. In this case, the taxpayer should ask his seller to report the invoice in the next sales return. However, if the seller does not agree the taxpayer can claim the ITC since he holds a valid invoice which can be submitted as a valid proof if any notice is issued by the GST department.

2. Reconciliation of GSTR-3B v/s GSTR-1

In the taxpayer’s account on the GST Portal, you can download the report showing a comparison of ITC claimed and liability declared. Using the data in this report, the taxpayer can compare the sales reported in GSTR-3B with the sales reported in GSTR-1.

Scenario 1: Sales in GSTR-1 < ITC in GSTR-3B

This means either of the following:

  • The taxpayer has missed out to report one or more of the sales invoice in GSTR-1. In this case, he should report such sales invoice in the next GSTR-1. However, it should be reported before filing GSTR-9 so that the changes are updated under GSTR-9.
  • The taxpayer has paid excess GST while filing GSTR-3B. In this case, he can make an application for a refund from his account on the GST Portal.

Scenario 2: Sales in GSTR-1 > ITC in GSTR-3B

This means either of the following:

  • The taxpayer has mistakenly reported excess sales in GSTR-1. In this case, he can report entry of Amendment Invoice in the GSTR-1 of the next filing period.
  • The taxpayer has paid less tax than what was required to be paid on actual sales. In this case, tax along with interest should be paid on the amount of excess sales reported in GSTR-1.

3. Prepare GSTR 9A and GSTR 9 Annual Return

If a taxpayer has shifted from Regular Scheme to Composition Scheme or vice-versa during the Financial Year, he must file 2 Annual Returns.

  • GSTR-9 for the period in which he was registered under the Regular Scheme
  • GSTR-9A for the period in which he was registered under the Composition Scheme

4. GST Audit Information

If the aggregate turnover of a business exceeds Rs.2 Cr during the financial year, it must undergo GST Audit. Such business should file GSTR-9C in addition to GSTR-9.

GSTR-9C is a reconciliation statement between data as per GST Returns filed and the book of accounts maintained. Thus, the data should be correctly reconciled and necessary changes should be updated before filing the annual return.

FAQs

Can I file GSTR-9 if I have not filed GSTR-1 or GSTR-3B during the financial year?

No. If you’re a regular dealer, you cannot file your Annual Return i.e. GSTR-9 if you have not filed all the GSTR-1 and GSTR-3B during the financial year.
If you’re a composite dealer, you cannot file your Annual Return i.e. GSTR-9A if you have not filed all the GSTR-4 during the financial year.

Should I file GSTR-9 if my registration was cancelled during the financial year?

It is mandatory to file annual return i.e. GSTR-9 or GSTR-9A if the taxpayer had an active GST registration even for a single day during the financial year. Thus, even if the registration is cancelled, you must file the annual return for the financial year in which you had an active registration.

Can I claim Input Tax Credit if my supplier has not filed GSTR-1?

Yes. The taxpayer can claim the input tax credit on a purchase invoice if he has a valid GST Invoice. If the seller has not filed GSTR-1 at all or not reported the invoice in GSTR-1, the input tax credit would not be reflected under GSTR-2A in the buyer’s account on GST Portal. In this case, the GST department would issue a notice for the mismatch. The taxpayer can then submit the GST invoice as a valid proof of purchase.

GST Annual Return for Composition Taxpayers : GSTR-9A

What is GSTR-9A?

GSTR-9A is the Annual Return that a composition taxpayer under GST needs to file once for each financial year. It comprises of details of sales, purchases, taxes paid, demand created, refund claimed and the input tax credit availed or reversed on opting out or opting in for Composition Scheme.

Who should file GSTR-9A?

  • The taxpayers registered under the Composition Scheme
  • Taxpayers who have shifted from Composition scheme to Regular scheme any time during the financial year
  • Taxpayers who have shifted from Regular scheme to Composition scheme any time during the financial year

The following taxpayers should not file GSTR-9A:

  • Taxpayers registered under regular scheme who did not opt for composition scheme during the financial year
  • NRTP i.e. Non-Resident Taxable Persons
  • ISD i.e. Input Service Distributor
  • CTP i.e. Casual Taxable Person
  • TDS Deductor i.e. persons required to deduct tax at source
  • E-Commerce Operator or TCS Collector i.e. persons required to collect tax at source

When should I file GSTR-9A under GST?

Due Date to file the return is 31st December of the next financial year. However, the GST council extended the due date of FY 2017-18.

Due Date to file GSTR-9A for FY 17-18
is 30th June 2019
Due Date to file GSTR-9A for FY 17-18
is 30th June 2019

How much is the Late Fee for filing return after the due date?

If the taxpayer does not file the return on or before the due date, he is liable to pay a Late Fee of INR 200 (CGST INR 100 and SGST INR 100) for each day of delay. The Late Fee is calculated from the date after the due date up to the date of filing of the return.

What information is required to be reported under GSTR-9A?

Following basic details of the taxpayer are auto-populated:

  • Financial Year – Enter the financial year for which the taxpayer files the return
  • GSTIN i.e. GST Identification Number of the taxpayer
  • Legal Name and Trade Name of the business

Following details are auto-filled based on the GSTR-4 filed during the financial year:

Other required information:

  • Details of tax paid during the financial year
  • The details of demands paid and refunds claimed during the financial year
  • The details of input tax credit availed or reversed due to opting in or out of composition schem

FAQs

Do I need to file GSTR-9A if my registration has been cancelled in the financial year?

A taxpayer who has an Active GSTIN during the financial year even for a single day must file the annual return on GST Portal. Thus, even if the registration is cancelled, the taxpayer must file annual return i.e. GSTR-9 or GSTR-9A

Can I file Nil GSTR-9A?

A taxpayer can file Nil GSTR-9A if:
1. There are no outward supplies i.e. sales
2. There are no inward supplies i.e. purchases
3. The taxpayer does not claim any refund
4. The taxpayer does not claim any input tax credit
5. There is no liability to be reported
6. There is no outstanding demand
7. No late fee payable