GST Challan : View or Edit saved challan on GST Portal

A taxpayer who wants to make payment of GST, Interest, Penalty, Fee etc needs to create a challan on the GST Portal. Any new or saved challan can be modified before generating the CPIN i.e. Common Portal Identification Number. A saved challan is valid for a period of 7 days.

Steps to view or edit the Saved GST Challan

  1. Visit to GST Portal

    Login to your account on the GST Portal

  2. Go to Services > Payments >

    Select “My Saved Challans

  3. All the saved challans appear on the screen

    They are shown in chronological order with the most recently saved challan on top.
    The challan details include the reference number, creation date, expiry date, amount and mode of payment.
    Note:
    * You can view or edit a saved challan for a period of 7 days
    * The taxpayer can save a maximum of 10 challans.

  4. Click on Edit or Delete under the Action button

    Note:
    * To create a new challan – click on the Create Challan tab
    * To view the generated challans (paid, unpaid, expired) challans – Click on the Challan History tab

FAQs

What is CPIN, CIN and BRN?

CPIN i.e. Common Portal Identification Number – created when a challan is generated
CIN i.e. Challan Identification Number – created by a bank when payment for the challan is successful
BRN i.e. Bank Reference Number – transaction number created by a bank for a payment made against a challan

Can I cancel a GST Challan already generated?

GST Challan once generated cannot be cancelled. In such cases, do not make the payment. The challan would expire within 15 days from creation.

Can a challan generated from GST portal be modified?

Once a challan is generated online, it cannot be modified further and will be frozen. However, a tax payer can save the challan midway for future editing.

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.

Methods to check GST Registration Status on GST Portal

Once a business makes an application for GST registration the system sends an ARN i.e. Application Reference Number to the registered email. It usually takes about 15 days for the GST officer to process the application. Using this ARN the business can check the status of GST Registration.

GST Registration means allotment of a GST number or GSTIN to the taxpayer. The GST registered taxpayer is now liable to collect and pay tax to the government after claiming the GST credit of input tax paid on purchases. To check the application status using ARN, use the below tool.

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.
Explore
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.
Explore

Index

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.
Explore
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.
Explore

GST Registration Status on GST Portal: Check Pre-Login

Check GST Registration Status using ARN on GST Portal

  1. Login to GST Portal

    Visit the GST Portal and login to your account using username and password.

  2. Go to Services > Registration > Track Application Status

    Navigate to Track Application Status under the tab Services.

  3. ARN i.e. Application Reference Number

    Enter ARN i.e. Application Reference Number. ARN is a 15 digit number sent on the applicant’s email when the application is submitted.

  4. Application Details

    You can view the details of the application along with its status.

  5. Status of Application

    Status of the application can be of the following types.

Status Meaning
Pending for Processing The application for registration has been successfully submitted. It will be processed by the tax officer.
Pending for Clarification Officer has examined the application. However, he requires further clarification, additional information, or documents.
Pending for Order The Application has been resubmitted by the taxpayer after the tax officer has sought clarification.
Approved Tax Officer has approved the application. GST Department will issue the GSTIN to the taxpayer.
Rejected The application has been rejected by the tax officer for a valid reason like response not received within a specified time etc.

If the status of your application for GST Registration is ‘Approved’, you can log in to your account on GST Portal using the credentials shared with you on email. Refer to the article below for steps to log in to the GST Portal for the first time.

Service Request Number (SRN) Method

After the submission of the registration application on the GST Portal, you will receive the SRN. You can track the status of the application using the SRN. Follow the steps below in order to track the application status:

  • Visit the GST Portal.
  • Go to Service > Registration > Track Application Status.
  • Choose the SRN option. Enter the SRN number that was received the on registered e-mail ID after submitting the registration application. Enter the captcha code from the image given below and click on Search.
  • The application status will appear on screen with the following details – SRN, Form No, Form Description, Date of Submission, and Status.

GST Registration Status on GST Portal: Check Post Login

The user can track the status of the application after logging into the portal using their credentials. The following are the steps to help you navigate the “Track Application Status” option post-login.

  • Login to your account on GST Portal with a valid username and password.
  • Go to Services > Registration > Track Application Status.

Application Reference Number (ARN) Method

The user can track the status of the application after logging into the portal using their credentials. To track application status using ARN (Application Reference Number), refer to these steps below.

  • Go to the GST Portal.
  • Navigate to the “Track Application Status” page, click on the ARN option.
  • Enter the ARN received after submitting the registration application.
  • Click on the search button.
  • The application status will appear on the screen.

Service Request Number (SRN) Method

After the submission of the registration application on the MCA Portal, you will receive the SRN. The following are the steps to track the application using SRN.

  • Chose the SRN option in the “Track Application Status” page.
  • Enter the SRN received via the registered e-mail address on the submission of the registration application.
  • Click on the search button. The application status will be displayed on the screen.

Submission Period

Given below are the steps to track the application status under the category of ‘Submission Period’.

  • Select the “Submission Period” option in the “Track Application Status” page.
  • Select the appropriate dates in the calendar given.
  • Click on the search option.
  • The application status will appear on the screen.

GST Registration on GST Portal: Application Status Using TRN

The Temporary Reference Number (TRN) is sent to your registered mobile number and e-mail address. TRN is messaged or mailed only after the completion of the Registration. You can track the application status by using the TRN. Follow the steps given below.

  • Visit the GST Portal.
  • Services > Registration > New Registration.
  • We move to the new registration page. Click on the Temporary Reference Number (TRN) option.
  • Enter the TRN received and select “Proceed”.
  • Enter the OTP received on the registered mobile number or e-mail address. The OTP is valid for 10 minutes.
  • We move to “My Saved Application” page. You can check the status of the application on this page.

FAQs

What are the ways to register on GST portal?

A person can register itself on the GST portal in the following ways.
1. Taxpayer
2. Tax Deductor i.e. TDS Deductor
3. Tax Collector i.e. TCS Collector
4. GST Practitioner
5. Non-Resident Taxable Person i.e NRTP
6. Casual Taxable Person i.e. CTP

Can PAN be changed after GST Registration?

No, after registration PAN (Permanent Account Number) cannot be changed. This is because GST Number or GSTIN is based on the PAN of the entity.

What are the documents required for GST Registration?

The following are the documents required for GST registration.
1. PAN Card
2. Business registration proof
3. Address proof
4. Bank account proof
5. Identity Proof, Address Proof and Photographs of the authorized person
6. Digital signature
7. Other additional documents

GST emSigner

What is emSigner?

It is a web-based service software that allows a user to sign legally bound documents online without a paper or fax. A user needs the emSigner software to sign online documents on the GST Portal. The emSigner helps the user sign documents for various GST Returns such as GSTR-1, GSTR 3B, GSTR 9, etc. The electronic documents that are signed by emSigner are kept confidential. These documents are viewed only by the designated recipients making it a more secure method.

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.
Explore

emSigner Installation Steps

  1. Access the GST Portal

    Login to the GST Portal using the account credentials.

  2. Click on the username located on the top-right corner of the dashboard

    Access the Register/Update DSC option from the dropdown.

  3. On the Register Signature Certificate page

    Select the “click here for instructions on installing signer utility.”

  4. On the Document Signer Install page. Choose the appropriate option for installation

    Choose the appropriate option for installation according to the operating system that you are using.
    Once the option is chosen, the emSigner.msi file will be downloaded in your system.

  5. Access the emSigner.msi executable file

    Access the emSigner.msi file that is downloaded on your system.

  6. We move to the emSigner Setup window

    Click on the Next button.

  7. Click the Next button, if you wish to install the emSigner in the default folder

    You could also browse and select a different folder to install the emSigner application.

  8. We move to the emSigner installation page

    To begin the installation process, click the Install button.

  9. Finish the setup

    After the installation process is complete, click on the Finish button to exit the setup.

  10. Navigate to the emSigner icon on the desktop

    Right-click the application and chose the “Run as Administrator” option.

  11. A message indicating the launch of the application will be displayed

    Click on the “Ok” button.

Nextly, we move on to the Digital Signature Signer window.

FAQs

What are the system requirements to install the emSigner application?

The pre-requisites for installing the emSigner are provided as below:
– Windows 32 / 64 bit OS
– Java 1.6 JRE 1.6.0_38+, Java 1.7, Java 1.8
– Windows: Admin access to install the emSigner component
– Anyone of the following ports should be free- 1585, 2095, 2568, 2868, 4587.

What is DSC in GST?

DSC stands for Digital Signature Certificate. It is one of the options used for authentication purposes on GST Portal.

What to do if I get the error sorry, no valid digital signatures found. please try again?

You may see this error because your Digital Signature Certificate has expired.

Chapter 38: GST Rates and HSN codes for Insecticides, Artificial Carbon & Graphite.

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Insecticides, Artificial Carbon & Graphite are mentioned in chapter 38.

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The table given below comprises of the GST rates and HSN codes for Insecticides, Artificial Carbon & Graphite

HSN Code Description  Rate (%)  Effective From  Cess (%)  Related Export/Import HSN Code
3813 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 18 14/11/2017   38130000
3816 Refractory cement, mortars, concretes and similar compositions, other than products of heading 3801 18 28/06/2017   38160000
3820 Anti-freezing preparations and prepared deicing fluids 18 14/11/2017   38200000
3821 Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells 18 28/06/2017   38210000
3826 Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals 18 28/06/2017   38260000
3801 Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures 18 28/06/2017   38011000, 38012000, 38013000, 38019000
3802 Activated carbon; activated natural mineral products; animal black, including spent animal black 18 28/06/2017   38021000, 38029011, 38029012, 38029019, 38029020
3804 Residual lyes from the manufacture of wood pulp, whether or not con-centrated, desugared or chemically treated, including lignin sulpho-nates 18 28/06/2017   38040010, 38040020, 38040090
3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipen-tene; sulphite turpentine and other crude para-cymene; pine oil con-taining alpha-terpineol as the main constituent 18 28/06/2017   38051010, 38051020, 38051030, 38059010, 38059020, 38059030, 38059090
3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 18 28/06/2017   38061010, 38061090, 38062000, 38063000, 38069010, 38069090
3807 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin ac-ids or on vegetable pitch 18 28/06/2017   38070010, 38070020, 38070030
3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting prod-ucts and plant-growth regulators, disinfectants and similar products 18 28/06/2017   38085200, 38085900, 38086100, 38086200, 38086900, 38085000, 38089112, 38089113, 38089121, 38089122, 38089123, 38089124, 38089131, 38089132, 38089133, 38089134, 38089135, 38089136, 38089137, 38089191, 38089192, 38089199, 38089210, 38089220, 38089230, 38089240, 38089250, 38089290, 38089310, 38089320, 38089330, 38089340, 38089390, 38089400, 38089910, 38089990
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like indus-tries, not elsewhere specified or included 18 28/06/2017   38091000, 38099110, 38099120, 38099130, 38099140, 38099150, 38099160, 38099170, 38099180, 38099190, 38099200, 38099310, 38099390
3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods 18 28/06/2017   38101010, 38101020, 38101090, 38109010, 38109090
3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils 18 14/11/2017   38111100, 38111900, 38112100, 38112900, 38119000
3812 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising prepara-tions and oth- er compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber 18 28/06/2017   381239, 38123100, 38123910, 38123920, 38123930, 38123990, 38121000, 38122010, 38122090, 38123010, 38123020, 38123030, 38123090
3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 18 14/11/2017   38140010, 38140020
3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included 18 28/06/2017   38151100, 38151210, 38151290, 38151900, 38159000
3817 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902 18 28/06/2017   38170011, 38170019, 38170020
3818 Silicon wafers 12 28/06/2017   38180010, 38180090
3818 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in elec-tronics [other than silicon wafers] 18 28/06/2017   38180010, 38180090
3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals 18 14/11/2017   38190010, 38190090
3822 All diagnostic kits and reagents 12 28/06/2017   38220011, 38220012, 38220019, 38220090
3823 Industrial monocarboxylic fatty acids, acid oils from refining; industri-al fatty alcohols 18 28/06/2017   38231111, 38231112, 38231119, 38231190, 38231200, 38231300, 38231900, 38237010, 38237020, 38237030, 38237040, 38237090
3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those con-sisting of mixtures of natural products), not elsewhere specified or in-cluded 18 28/06/2017   382499, 38248100, 38248200, 38248300, 38248400, 38248500, 38248600, 38248700, 38248800, 38249100, 38249911, 38249912, 38249913, 38249914, 38249915, 38249916, 38249917, 38249921, 38249922, 38249923, 38249924, 38249925, 38249926, 38249931, 38249932, 38249933, 38249934, 38249935, 38249936, 38249937, 38249938, 38249990, 38241000, 38243000, 38244010, 38244090, 38245010, 38245090, 38246010, 38246090, 38247100, 38247200, 38247300, 38247400, 38247500, 38247600, 38247700, 38247800, 38247900, 38248100, 38248200, 38248300, 38249011, 38249012, 38249013, 38249014, 38249015, 38249016, 38249017, 38249021, 38249022, 38249023, 38249024, 38249025, 38249026, 38249031, 38249032, 38249033, 38249034, 38249035, 38249036, 38249037, 38249090
3825 Municipal waste, sewage sludge, clinical waste NIL  28/06/2017   38251000, 38252000, 38253000, 38254100, 38254900, 38255000, 38256100, 38256900, 38259000
3825 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] 18 28/06/2017   38251000, 38252000, 38253000, 38254100, 38254900, 38255000, 38256100, 38256900, 38259000
38030000 Tall oil, whether or not refined 18 28/06/2017    

Disclaimer

The rates given in the above table for Insecticides, Artificial Carbon & Graphite are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

FAQs

What is HSN code full form?

The full form of HSN means Harmonized System Nomenclature. This post explains about HSN codes classification into two-digit HSN code, 4 digit HSN codes, 6 digit HSN codes, and 8 digit HSN Code number. HSN code number is widely used in many countries to classify goods for taxation purpose, claiming benefits, etc

How HSN codes are unique?

HSN codes are unique for each product. Under HSN, all the goods and services are divided into 21 sections, 99 chapters. Under 99 chapters there are 1244 headings and 5244 subheadings. Each item which is used for trade or commercial use, it is identified with 8 digit code using the HSN code rules.

Who needs an HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

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.

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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.