Custom Duty and Import Duty in India

Custom Duty in India

Custom Duty is levied when goods are transported across borders between countries. It is the tax that governments impose on export and import of goods. The tax imposed on the import of goods is known as the import duty. Whereas, the tax imposed on the export of goods is known as the export duty. Customs Duty is beneficial for many reasons. For instance, it ensures a country’s economic stability, jobs, environment, among others. It regulates the movement of goods in and out of the country. It keeps a check on restricted items.

In the past few months, the government of India brought a major change in the tax systems of the nation. They introduced GST (Goods and Services Tax), a new tax collection system, which is a destination-based tax, which implies that the consumers are liable to pay tax when they use any goods and services.

GST has three categories –

  1. CGST (Central Goods and Services Tax),
  2. SGST (States Goods and Services Tax) and
  3. IGST (Integrated Goods and Services Tax).

Both CGST and SGST are applicable on the intra-state transactions whereas the IGST is applicable on the inter-state transactions. If the business is in the union territory, then UTGST will apply in place of SGST. The custom duty is now replaced by IGST, which means that instead of the custom duty, IGST tax is applicable (along with other applicable customs duties) on every import and export of goods and services. Let us understand IGST tax better.

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IGST: GST for Importers

Earlier, the tax system was complex and custom duty was levied to export and import goods and services. Multiple taxes such as countervailing duty (CVD), basic custom duty, anti-dumping duty, and safeguard duty were imposed on every import of goods and services. Under GST, these multiple taxes have been replaced by just one tax known as IGST (Integrated Goods and Services Tax). Only the integrated tax and the basic customs duty will be chargeable on the import of goods.

Import of goods refers to bringing merchandise into India from anywhere outside of India as per the IGST Act 2017. All the imports will be regarded as inter-state supplies and integrated tax will be imposed on them along with other applicable customs duties.

Calculation of IGST

GST can be calculated simply by multiplying the Taxable amount by GST rate. One must know that the tax on goods is imposed as per the size, mass, and extent of the imported and exported goods. The IGST tax for imports will be received by the State where the goods or services are consumed and not by the state where they are manufactured. Mentioned below is an example of the calculation of IGST on the import of goods:

For example,

The assessable value of an imported item is INR 10000/-
Basic Customs Duty = 10%
Integrated Tax Rate = 18%
The taxes will be calculated as follows:
Assessable Value = INR 10000/-
Basic Customs Duty = INR 1000/-
The value to impose integrated tax = INR 11000/- (10000 + 1000 = 11000)
Integrated tax = 18% of INR 11000 = INR 1980/-
Sum of Taxes = INR 1000 + INR 1980 = INR 2980/-

In addition to the above IGST, cess as per the GST Cess Act, 2017 may also be applicable on the goods. In such a case, the cess will be collected on the value taken for imposing the integrated tax. According to the example given above, the cess will be calculated on INR 11000.

Importers will not be liable to pay integrated taxes at the time of moving of commodities from a custom station to warehouse.

Input Tax Credit

Input Tax Credit under GST means the credit of input tax paid on import/purchases. A registered importer can claim the credit of the IGST imposed on him as the input tax credit under the GST system. The importer can offset the same input tax credit against the tax on the outward supply of goods. However, the Basic Customs Duty (BCD) paid will not be allowed to be claimed as the input tax credit. Along with the input tax credit, the importer can also benefit from the GST Compensation Cess before transmitting it to the ones in the supply chain. It is compulsory for the importers to mention the GSTIN (GST Registration Number) in the Bill of Entry in order to get the input tax credit of GST Compensation Cess and IGST.

Calculate Input Tax Credit online: ITC calculator
Input Tax Credit under GST means the credit of input tax paid on purchases. ITC can be used to set of against the CGST, SGST and IGST outward tax liabiliy.
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Calculate Input Tax Credit online: ITC calculator
Input Tax Credit under GST means the credit of input tax paid on purchases. ITC can be used to set of against the CGST, SGST and IGST outward tax liabiliy.
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What is the Import of Service under GST?

Import Of Service

Import of services as per the IGST Act 2017 means the supply of any service where:

  1. The supplier of service is located outside India
  2. The recipient of service is located in India, and
  3. The place of supply of service is in India

As per the provisions of Section 7(1) (b) of the CGST Act, 2017, import of services with consideration whether or not in the course or furtherance of business, will be considered as supply. In simple terms, the services that are imported without consideration will not be considered as a supply. However, the business test is not obligatory for the imported services to be deemed as a supply.

Import of services by a taxable person between related entities in the course or furtherance of business will be treated as supply, even if it is made without any consideration. Thus, import of some services by an Indian branch or foreign subsidiary from their parent company, in the course or furtherance of business, even without consideration, will be a supply and shall be subject to GST.

OIDAR Services

OIDAR services or Online Information and Database Access or Retrieval Services attract GST. Persons providing OIDAR services should mandatorily acquire GST registration. Also, a person who is importing services will be liable to pay tax on a reverse charge basis. However, in respect of the import of online information and database access or retrieval services (OIDAR) by unregistered, non-taxable recipients, the supplier located outside India will be responsible for the payment of taxes. The supplier will either have to take registration or assign a person in India for paying the taxes.

Supply to SEZ

Supply of goods or services or both to a Special Economic Zone Developer or an SEZ unit shall apply as inter-state supply and will be subject to levy of IGST.

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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GST for Exporters

Before GST was introduced, duties were imposed even on the export of goods and services. However, as per the new tax system, the export of goods and services from India to any other place outside the country are to be treated as ‘zero-rated supplies’. This means that no GST is applicable for the exporters. The registered taxable individuals that are exporting goods or services to places outside the country can claim refund.

FAQ

How IGST credit can be used?

According to the tax offsetting rules under GST, IGST credit needs to be used first to offset IGST tax liability. Whatever IGST credit is left can be used against CGST liability, then against SGST liability (in that order).

What is zero rated supply under GST?

Under GST, exports and supplies to SEZ are zero rated as per Section 16 of the IGST Act, 2017. By zero rating, it is meant that the entire supply chain of a particular supply is tax free, i.e., there is no burden of tax either on the input side or output side.

H&R Block customers : Welcome to Quicko

H&R Block is a global online tax filing platform. It started its first Global Technology Center in India in October 2017. They had served the Indian market with various services, some of which have been mentioned below:

  • DIY Tax Filing
  • CA Assisted Tax Filing
  • Informative Youtube videos & Articles

Although they have been involved in the Indian market for a couple of years now, they have decided to discontinue their services to the Indian taxpayers.

If you are an existing customer of H&R Block, you don’t need to worry about your tax preparation for the upcoming Financial Year. You can take the help of Quicko.

Given below are the services that are offered by us at Quicko:

Our DIY – Do It Yourself ITR filing allows you to simply upload your Form 16 on our platform and file your ITR within few minutes. You can also get our CA assistance on the same.

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Our DIY- Do It Yourself TDS filing allows you to fill TDS Return required details like your TAN and PAN and employee’s details on our platform and file TDS Return within few minutes. You can also get our CA assistance on the same.

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Our DIY- Do It Yourself GST filing allows you to generate invoices, built purchase orders, keep records, view reports, etc on our platform and file your GSTR within few minutes. You can also get our CA assistance on the same.

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Taxpayers can avail all these services with our CA assistance. Following are some of the CA assisted plans:

Individuals, in order to file their ITR, have to own a PAN. Therefore without PAN one cannot file their ITR. Even NRIs are required to have their PAN. You can apply for PAN with the help of Quicko and get our CA Assistance on the same.

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Proprietorship businesses and Entrepreneurs who wish to get the status of a company have to register their businesses with the Ministry of Corporate Affairs (MCA). You can apply to register your business with Quicko and get CS Assistance on the same.

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You can now do Error-free bulk PAN verification with Quicko and get CA Assistance on the same.

  • APIs
    • Provision of GST APIs
      • Simple, RESTFul APIs to verify GSTIN details, create e-invoice, upload GSTR & reconcile ITC.
    • Provision of PAN APIs
      • The easiest way to verify PAN online by using Self-Served REST APIs. Provides seamless customer KYC and error-free payroll.

Apart from that, we also believe in high engagement with customers, being up to date with the trends and providing them with higher customer satisfaction.

Hence, the following are some initiatives taken by us:

We at Quicko are on a mission to simplify taxes for all.

Board Meetings: Application for GST

A board meeting is a formal gathering of a Board of Directors. Most of the organizations, being public or private, profit or non-profit, are ultimately governed by a body commonly known as Board of Directors. The members of this body cyclically meet to discuss strategic matters. A Company is required to give application for GST Registration under the following situations:

  1. Voluntary registration
  2. Turnover exceeds the specified limit mentioned in the law
  3. Claim the Input Tax Credit (ITC) levied on purchases

While obtaining GST Registration for a company, a Board Resolution may have to be passed by the Board of Directors of the Company authorizing a person to complete the registration formalities on the GST portal. It’s important to note that for obtaining GST registration for a company or LLP, a Digital Signature is required for the authorized signatory.

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Thus, review your Board Meeting Minutes immediately after the meeting. When your board meeting minutes are complete and finished, make sure they are distributed to board members as soon as possible. Once the minutes are approved by a vote of the board during the next board meeting, they become part of the official record of the organization. It’s important that a copy of all minutes are kept in one place.

Download Meeting Minutes
Download Sample Board Meeting for Application for GST
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Download Meeting Minutes
Download Sample Board Meeting for Application for GST
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FAQs

What are the documents required for the registration of GST?

The documents required for the registration are as follows:
PAN Card
– Proof of Business Registration
– Proof of Address
– Proof of Bank Account
Identity Proof, Address Proof, and Photographs of the authorized person
– Other documents such as:
For Company – Memorandum of Association (MOA), Articles of Association (AOA) or Copy of Board Resolution or,
For LLP — Copy of Board Resolution & Digital Signature

Can a business operate across India under only one GST number?

No. An entity operating in multiple States will have to be registered separately for each of the States from where the taxable supply of Goods or Services is made.

What is the threshold limit above which the GST registration is mandatory?

A business needs to register themselves under GST if their aggregate turnover is above the threshold limit. Generally, the GST registration is compulsory only if the aggregate turnover of a business exceeds the threshold of Rs.40 lacs for goods (Rs.20 lacs for special category states) or Rs.20 lacs for services (Rs.10 lacs for special category states) during the financial year. However, in certain cases, mandatory registration is required even if the turnover is less than the prescribed threshold limit.

GST Portal: Steps to file Payment related grievance

A taxpayer can raise a grievance on the GST Portal to seek help from the GST department to resolve an issue. The grievances can be of two types – payment related grievance and other grievances. To file any other grievance, the taxpayer can use the grievance redressal portal.

The taxpayer can raise a payment related grievance (GST PMT-07) for the following matters:

  • The amount has been debited from bank account but the cash ledger is not updated
  • Issues related to NEFT or RTGS
For a payment related grievance, it is advisable to raise the grievance after 24 hours. The GST Portal automatically resolves most issues within 24 hours
Tip
For a payment related grievance, it is advisable to raise the grievance after 24 hours. The GST Portal automatically resolves most issues within 24 hours

Steps to submit payment-related grievance on GST Portal

  1. Go to the GST Portal

    Access the GST Portal and Login with your Credentials.

  2. Go to Services > Payments > Grievance Against Payment (GST PMT 07)

    On the home page of GST Portal, click on Services (on the toolbar). Under the Payments Section click on the Grievance Against Payment (GST PMT 07)

  3. The GST Portal auto-populates the details of the taxpayer. Enter the following details

    – If you have already filed a grievance and you are filing it again, enter the previous grievance ID in the Previous Grievance Number field
    – From the drop-down list, select the reason for grievance
    – Enter the name of the complainant
    – Enter the description of the grievance
    – Click the choose file button to upload any supporting documentation related to the grievance
    – Enter CPIN of the challan
    – Select the date on which amount was debited from the bank account
    – Enter the BRN i.e. Bank Reference Number

  4. Select the checkbox of Sign with Authorized Signatory’s PAN.

    After selecting the checkbox of sign, select the Authorized Signatory from the dropdown

  5. Submit the request using DSC or EVC

    Later on, to finish the process, submit the request using either DSC or EVC.

  6. Once you submit the request, a success message will appear with a Grievance Tracking Number.

    The taxpayer can check the grievance from the Enquire Status tab.

FAQs

What are the types of grievances available on GST portal?

A taxpayer can raise a grievance on the GST Portal to seek help from the GST department to resolve an issue.
The grievances can be of two types:

1. Payment related grievance
2. Other grievances

What payment related grievance can I raise on GST portal?

The taxpayer can raise a payment related grievance (GST PMT-07) for the following matters:

1. The amount has been debited from bank account but the cash ledger is not updated
2. Issues related to NEFT or RTGS

However, the officials suggest not to raise grievance under the following situations:
Please do not raise a grievance under the following conditions:
1. Before 24 hours of the debit of amount from the bank account
2. If the payment status is PAID and the amount is updated in Cash Ledger.
3. In the case of E-payment, payment not initiated from the GST Portal.
4. If Memorandum of Error (MoE) is raised against the CPIN.
5. Payment status is Failed and the amount is not debited from the bank account
6. In the case of OTC Payment, status is AWAITING BANK CLEARANCE and cheque/ Demand Draft is not realized.

Who can report grievances? Do I need to be a registered user of GST Portal for filing grievances?

Any registered taxpayer and any user who has been assigned Temporary ID can raise grievance for Payment related issues.

How can I file a Grievance/Complaints on the GST Portal?

You can file a Grievance/Complaint on the GST Portal by going to the Services > User Services > Grievance / Complaints and Submit the grievance form thereafter.

Check the status of the Grievance filed on GST Portal

A taxpayer can file a payment related grievance from his account on the GST Portal. All other grievances can be filed from the grievance redressal portal. The taxpayer who has filed a complaint on the GST Portal can check the status using the Grievance Tracking Number.

Steps to check the status of a payment-related grievance under GST Portal

  1. Go to the GST Portal

    Access the GST Portal and Login with your Credentials.

  2. Go to Services > Payments > Grievance Against Payment (GST PMT 07)

    On the home page of GST Portal, click on Services (on the toolbar). Under the Payments Section click on the Grievance Against Payment (GST PMT 07)

  3. Click on the tab Enquire Status and Enter the Grievance Number or Date Range.

    Click on the option to search.

  4. The search results will appear on the screen

    – If you searched using grievance number, details of the filed grievance will appear
    – If you searched using a date range, all the filed grievances between the entered dates will appear on the screen along with the grievance number

  5. Following details are displayed on the screen

    Grievance Number – unique number issued for each grievance filed
    Raised On – the date on which the grievance was filed on the GST Portal
    Grievance Type – the type of grievance filed
    Status – Submitted or Resolved
    Remarks – Any note or comment related to the grievance

To view the details of grievance filed, click on the hyperlink on the Grievance Number

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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Steps to check the status of a grievance filed on grievance redressal portal

1. Go to the Grievance Redressal Portal

2. Click on Check Ticket/Issue Status

3. Enter TRN i.e. Ticket Reference Number which was generated when the grievance was earlier filed

4. Enter the captcha and click on Search. The ticket details are sent to the registered email address

Search GST Number By PAN
Search GST number or GSTIN (GST Identification Number) details online using the PAN Number. GST Number or GSTIN is a unqiue 15 digit PAN based number allotted after GST Registration.
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Search GST Number By PAN
Search GST number or GSTIN (GST Identification Number) details online using the PAN Number. GST Number or GSTIN is a unqiue 15 digit PAN based number allotted after GST Registration.
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FAQs

How can I file a Grievance/Complaints on the GST Portal?

You can file a Grievance/Complaint on the GST Portal by going to the Services > User Services > Grievance / Complaints and Submit the grievance form thereafter.

How to check the status of Payment grievance on GST portal?

To check the status of Payment related grievance on the GST portal, go to Services > Payments > Grievance Against Payment (GST PMT 07).

How to check the status of a grievance filed on the grievance redressal portal of GST?

To check the status of a grievance filed on the grievance redressal portal of GST, go to the Grievance Redressal Portal. Click on Check Ticket/Issue Status > Enter TRN > Submit.

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.

Grievance Redressal Portal for GST: Steps to file a grievance

A taxpayer can raise a grievance on the GST Portal to seek help from the GST department to resolve an issue. To submit a grievance related to payment, a request for payment related grievance should be submitted. For any other issue, a grievance can be submitted on the Grievance Redressal Portal.

The grievance redressal portal is designed to lodge complaints about issues faced by taxpayers. Instead of sending an email to the helpdesk, the taxpayer can submit a grievance to get a faster solution to his problem.

Steps to report an issue or complaint on the GST Portal

  1. Go to the Grievance Redressal Portal

    Access the Grievance Redressal Portal and Log in with your credentials.

  2. Click on Report Issue/Complaint

    On the left hand side column, click on the Report Issue Icon.

  3. In the Type of Issue/Concern, enter a keyword related to your issue or complaint

    The system would display a list of issues related to the keyword entered.

  4. Select the exact issue. The system will display FAQs and help content related to the issue selected

    You can refer the content and FAQs to search for the solution to your problem

  5. If the FAQs do not solve the problem, select the button ‘No, I want to lodge my complaint’.

    In case the present FAQs on the GST Portal doesn’t solve your problem, click the ‘No i want to Lodge my Compliant’ Button.

  6. Enter the details of the issue:

    GSTIN i.e. GST Identification Number or ARN i.e. Acknowledgement Reference Number or TRN i.e. Temporary Reference Number
    – First Name and Last Name
    Mobile Number and Email
    Description of the issue in 500 words

  7. Click on choose file to upload a supporting document related to the grievance

    Hence, it is important to have the supporting documents for filing Grievance. Enter the captcha and click on Submit

  8. A success message will appear on screen with a TRN i.e. Ticket Reference Number.

    The taxpayer can track the status of the ticket using the TRN.

FAQs

How to report an issue or complaint on the GST Portal?

For reporting an issue or complaint on the GST Portal, click on Report Issue/Complaint. In the Type of Issue/Concern section, enter a keyword related to your issue or complaint. The system would display a list of issues related to the keyword entered. Choose a relevant FAQ. If the FAQ doesn’t solve your issue then select the button ‘No, I want to lodge my complaint’.

How to check the status of a grievance filed on the grievance redressal portal of GST?

To check the status of a grievance filed on the grievance redressal portal of GST, go to the Grievance Redressal Portal. Click on Check Ticket/Issue Status > Enter TRN > Submit.

How to check the status of Payment grievance on GST portal?

To check the status of Payment related grievance on the GST portal, go to Services > Payments > Grievance Against Payment (GST PMT 07).

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
Take help of an expert to file GSTR-3B for a month
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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