In order to aware the general public with the latest GST provisions and amendments, the government authorities regularly issue several GST forms to acknowledge the latest structural changes in the laws and regulations in the goods and services tax regime.
Here we provide all the updated GST forms including Sugam, Sahaj, final GST rules, rules related to the registration and amendments, GST forms related to the returns/statements, invoice formats and transition and migration-related GST forms.
Find all the necessary GST forms on all the categories here:
The person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person Application for registration
Online information and database access or retrieval services by a person located outside India made to non-taxable persons in India Details of supplies
Notification of stock details from the date of opting composition scheme (Concerning taxpayers registered under the present regime migrate on the selected day)
Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A.
ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND SERVICES TAX PRACTITIONER
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Published by CA Vineeta
Hi,I am Vineeta Sharma. I am a chartered accountant. I have done my (B.Com) from Rajasthan University. I have keen interest in taxation field.
I registered work-contract regular GST different works. nil returns filed up to December 2018.
Purchase material iron and cement invoices previous month missed. How the returns filed procedure work contract.
We are a property management company dealing in renting residential properties, i.e., we manage the house from the owner side and charge a service fee for that from the owner. Also, we render home maintenance (like plumbing, carpentry, etc) services to tenants on request, through our vendors and charge the service fee for that too.
We are charging 18% as GST from this October from which we have registered under GST. Last year our turnover was Rs.22,00,000/- approx. What is GST form applicable and the due dates? Till now we have not filed GST returns. Also, we have NRO customers as owners, can we charge GST on them?
You have to file the return from the date you have registered under GST, not of earlier months. GSTR-1 need to be filed. GST is to be charged from NRO customers also.
I am an Architect and my office is in Shalimar Bagh. Basically, I want to know that Vat and GST return both are submitting in every quarter or only submit GST return. My CA submitted both returns. VAT in quarterly and GST every month.
VAT returns are to filed only for the quarter Apr-June 2017. From July onwards, GST returns would be filed. An annual VAT return (VAT10A/11) is also required to be filed for FY 2017-18.
I am a scrap dealer and registered under GST. We finished the return up to February and till the date not filing excess input tax. Can I submit the REFUND form? Any dis-allowances for the same. Kindly clarify.
If there are no supplies and ITC during the period, select the option “Do you want to file NIL return” which appears before GSTR-3B filing and verify the same through EVC/DSC.
I mistakenly have taken the higher credit due to we have taken transitional credit into the 3B, so the input gets doubled so what is to be done? if I reversed it in 3B the payment has to be made for the same,
I want to cancel a GST number for non-business, GST dept has mentioned us to upload bank statement of 2017-18 and other relevant documents. But I don’t know where to upload it. The last date for response is 18.05.2018.
Since I was not aware of the rules of offset liability under IGST, CGST and SGST, I have paid Rs. 482 more in CGST and Rs. 482 less in SGST. Will it be allowed? If not what to do? Can I pay now additional Rs.482 in SGST? How to recover additional CGST paid by me?
Intra-head adjustment under GST is not allowed. So first you have to pay due SGST amount and then you can claim refund of erroneously paid CSGT amount.
1) However, I have a problem, because even if Zomato gives me a revised invoice, I can not collect it from the customers. So, what to do?
2) Also, I am an online seller on Zomato as the delivery only restaurant. My food item as a delivery restaurant has 5% GST with no ITC. Now I also collect delivery charges (including GST) and is shown on Zomato invoice. Now, can I consider this delivery charge as inclusive of GST @ 18% – That is my question.
Will be grateful if you can guide me.
3) I don’t raise invoice on customers, it is raised by Zomato on my behalf. I assume in that case I don’t have to fill Table 13. please correct me, if I am wrong
1) How to fill Table 13 as I am an online seller and hence B2C invoices are not raised. So can I assume that I don’t have to fill Table 13?
2) I have got GST registration on 4th December. Zomato has inserted my GST no. and updated their system only on 8th Dec. So for sell between 4th and 8th, GST has not been collected. So is it OK that I show my GST revenue on Zomato from 8th onwards? (Of course, I will show my full revenue in ITR).
3) Like me, many startups are charging 5% as the delivery the only restaurant with no ITC and are charging 18% on delivery charge and claim ITC for delivery charge. Can I also do the same?
1) In table 13, details of all supplies (whether to the registered customer or unregistered customer) made through e-commerce operator will have to be provided.
2) As generally, details of all supplies will be given from registered date, as from that date you are liable
to pay GST. But as you have issued invoices before GST no. updation, now you have to revise that invoices and charge GST on then and pay to the department.
3) You can do the same.
Need your valuable advice, we dispatched our material through one transporter to Nasik & he gave LR also & raised bill for Rs. 21000/- & mentioned pay extra 5% RCM tax. Transporters turnover is 200 crore, but he told us he did not take GSTIN number. I want to ask you should we pay the 5% RCM tax & if we paid can we claim ITC?
“Goods transport agency” services are covered under RCM provisions, so service receiver need to pay GST in this case and you can claim ITC of such tax in the next month of payment.
Respected Madam,
I have got my GST no. in December and it will be the first time that I will be filing the GST return. I have small kitchen unit and make chocolate preparation and sell it to customers on e-commerce site, Zomato for Intrastate customers and use the site like Amazon for interstate sale. At times there are direct customers just across the border to whom also I have to supply products. Given the background, as per my understanding,
1) I have to pay tax, both for intrastate and interstate revenue, fill challan and pay tax after deducting ITC.
2) I will adjust ITC only against my interstate supply (12% Tax) and not against Intrastate revenue (5% Tax, being considered as delivery only restaurant on Zomato)
3) I will fill Table 3.1 under column (a), as I have outward taxable supplies to customers (which are not zero or nil rated or exempted)
4) Do I have to fill Table 3.2 separately for supplies made on Amazon to Interstate customers or directly to some customers? I am not sure about this.
5) I also collect delivery charges separately, Do I pay 18% GST on delivery charge for intrastate supply and claim ITC for this? If yes, under what SAC code I pay this GST. I am not sure about this part at all.
6) I have to fill table 4 for ITC under column (5) for All other ITC. Is it correct?
7) Fill Table 6
Please let me know whether I have to fill any other table/column, which I have missed out.
For GSTR-1
A) I have to fill Table 7 (B2C Others) B)
B) Do I have to fill Table 12, because I have only one HSN for my product, which I use only for interstate supply? If I have to fill Table 12, here I have to show only my Qty of interstate supply, Value of interstate supply and Integrated tax part.
C) I don’t have to fill table 13, as my supply is B2C. Is it correct?
Also for GSTR-1, Do I have to fill any other table, kindly guide me. I will be grateful for your guidance.
(1) Yes, intrastate and interstate both taxes to be paid as regular sales under transaction type e-commerce transaction
and to pay tax after setting off ITC.
(2) ITC shall be allowed for both interstate and intrastate transaction.
(3)Yes
(4)Interstate supplies details only to be filled in 3 cases i.e. supplies made to unregistered persons, supplies made to
composition taxable persons and supplies made to UIN holders. In case the recipient is unregistered, details need to be provided.
(5)Delivery charges to be added to an original invoice and total taxable value shall be including invoice value plus delivery charges
on which tax is to be paid. No SAC code is to be provided for it.
(6) Yes, All other ITC tab to be filled. After this offset the liability through credit or cash from payment of tax
tab.
For GSTR-1
(A) Yes, Table 7 B2C others need to be filled.
(B) HSN summary need to be provided if only have one HSN by filling the relevant fields.
(C) If you have transactions from registered persons fill B2B details and in case of interstate transactions of more than 2.50
lakhs fill B2C large details otherwise B2C small details. Table 13 need to be filled.
Sir/Madam, Please give us advice on our this problem, we filed GSTR-3 B of October with payment within the time limit. Now in December at the time of Preparing GSTR-1 of October we came to know that Rs.8000/- we pay less tax (Rs.4000 Cgst+ SGST )against one invoice. But the invoice was the correct amount. the reason was our sale statement was the wrong & we paid tax on basis of the statement. We want to pay the remaining tax with interest, let me advice how to pay? Can we amend invoice in Octobers GSTR-1? but the question is invoice we raise was correct! Is it short payment issue?
Also note we not yet filed October GSTR-1 we kept on hold because of this issues!
As you have not entered that invoice details in GSTR-3B of that period, now you can add that invoice details in GSTR-1 for the concerned period and pay the tax accordingly with interest.
Yes Madam, but when I operate within the state, I am only operating as a delivery restaurant and hence charge 5% GST. However, when I sell on Amazon as a packaged item, I charge 18% IGST. Trust it is OK.
Also, I have my kitchen unit in the state of Maharashtra. and I sell it based on the order received by me on Zomato platform. I am thinking of putting the warehouse in Gujarat and sell in the state of Gujarat based on the orders I will receive on Zomato in Gujarat. I will not have the manufacturing unit in Gujarat, only warehouse. In that case, Do I have to take GST in Gujarat also?
As you are selling through e-commerce operator, and you are having a warehouse in Gujarat. It will be treated as business establishment so you need to register in Gujarat also.
Madam, But I supply only using e-commerce platforms. My chocolate preparation when I sell within a state on Zomato, I charge 5% for preparation and 5% for delivery. When I sell my chocolate product Interstate on Amazon, I charge 18 % on product+delivery.
Is my understanding correct?
Uniform tax rate must be charged for the product and services. You cannot different rates for the same products and services. in case of sale within the state CGST and SGST must be charged and in case of an interstate sale, IGST must be charged.
My GST registration is Tamil Nadu based. For the business purpose I travel to nearby states, so can I get input credit for hotel stays in other states?
We have applied for surrender/ cancellation of GST number about 25 days back. Till date, it has not been canceled. Whether until cancellation we have to file the return.
I registered work-contract regular GST different works. nil returns filed up to December 2018.
Purchase material iron and cement invoices previous month missed. How the returns filed procedure work contract.
Dear Sir/ Madam
We are a property management company dealing in renting residential properties, i.e., we manage the house from the owner side and charge a service fee for that from the owner. Also, we render home maintenance (like plumbing, carpentry, etc) services to tenants on request, through our vendors and charge the service fee for that too.
We are charging 18% as GST from this October from which we have registered under GST. Last year our turnover was Rs.22,00,000/- approx. What is GST form applicable and the due dates? Till now we have not filed GST returns. Also, we have NRO customers as owners, can we charge GST on them?
You have to file the return from the date you have registered under GST, not of earlier months. GSTR-1 need to be filed. GST is to be charged from NRO customers also.
Dear Sir/ Madam,
Before GST I have a proprietorship firm due to outside resident I miss the conversion to my old TIN to new GST no.
I want to convert my old TIN to GST in this period I have not doing any business in these name.
You need to enroll yourself in GST using provisional registration number.
Dear Rajesh Ji,
I am an Architect and my office is in Shalimar Bagh. Basically, I want to know that Vat and GST return both are submitting in every quarter or only submit GST return. My CA submitted both returns. VAT in quarterly and GST every month.
VAT returns are to filed only for the quarter Apr-June 2017. From July onwards, GST returns would be filed. An annual VAT return (VAT10A/11) is also required to be filed for FY 2017-18.
Dear Madam,
Thanks for the valuable knowledge. Please tell me about GST rate on Packers and movers services.
Dear Madam,
I am a scrap dealer and registered under GST. We finished the return up to February and till the date not filing excess input tax. Can I submit the REFUND form? Any dis-allowances for the same. Kindly clarify.
Thanking you
yours faithfully
What type of return (NIL /GSTR-3) should I file if my annual turnover is less than 20 lakh and I came under SAC code 996311 in GST?
If there are no supplies and ITC during the period, select the option “Do you want to file NIL return” which appears before GSTR-3B filing and verify the same through EVC/DSC.
I mistakenly have taken the higher credit due to we have taken transitional credit into the 3B, so the input gets doubled so what is to be done? if I reversed it in 3B the payment has to be made for the same,
Can we resort to the form PMT-4 for the same?
Yes, you can file PMT-04.
I want to cancel a GST number for non-business, GST dept has mentioned us to upload bank statement of 2017-18 and other relevant documents. But I don’t know where to upload it. The last date for response is 18.05.2018.
Such details to be uploaded in the online form for cancellation of registration which is to be filled in services section by logging into GST portal.
In GSTR 1 Table 12 HSN wise summary, should I give both, interstate as well as Intrastate sell value or only interstate sell value?
You need to provide both.
Respected Madam,
Since I was not aware of the rules of offset liability under IGST, CGST and SGST, I have paid Rs. 482 more in CGST and Rs. 482 less in SGST. Will it be allowed? If not what to do? Can I pay now additional Rs.482 in SGST? How to recover additional CGST paid by me?
Intra-head adjustment under GST is not allowed. So first you have to pay due SGST amount and then you can claim refund of erroneously paid CSGT amount.
Madam,
Thanks for your response.
1) However, I have a problem, because even if Zomato gives me a revised invoice, I can not collect it from the customers. So, what to do?
2) Also, I am an online seller on Zomato as the delivery only restaurant. My food item as a delivery restaurant has 5% GST with no ITC. Now I also collect delivery charges (including GST) and is shown on Zomato invoice. Now, can I consider this delivery charge as inclusive of GST @ 18% – That is my question.
Will be grateful if you can guide me.
3) I don’t raise invoice on customers, it is raised by Zomato on my behalf. I assume in that case I don’t have to fill Table 13. please correct me, if I am wrong
Madam,
Thanks a lot for your response.
1) How to fill Table 13 as I am an online seller and hence B2C invoices are not raised. So can I assume that I don’t have to fill Table 13?
2) I have got GST registration on 4th December. Zomato has inserted my GST no. and updated their system only on 8th Dec. So for sell between 4th and 8th, GST has not been collected. So is it OK that I show my GST revenue on Zomato from 8th onwards? (Of course, I will show my full revenue in ITR).
3) Like me, many startups are charging 5% as the delivery the only restaurant with no ITC and are charging 18% on delivery charge and claim ITC for delivery charge. Can I also do the same?
1) In table 13, details of all supplies (whether to the registered customer or unregistered customer) made through e-commerce operator will have to be provided.
2) As generally, details of all supplies will be given from registered date, as from that date you are liable
to pay GST. But as you have issued invoices before GST no. updation, now you have to revise that invoices and charge GST on then and pay to the department.
3) You can do the same.
Dear Sir/Madam,
Need your valuable advice, we dispatched our material through one transporter to Nasik & he gave LR also & raised bill for Rs. 21000/- & mentioned pay extra 5% RCM tax. Transporters turnover is 200 crore, but he told us he did not take GSTIN number. I want to ask you should we pay the 5% RCM tax & if we paid can we claim ITC?
“Goods transport agency” services are covered under RCM provisions, so service receiver need to pay GST in this case and you can claim ITC of such tax in the next month of payment.
Respected Madam,
I have got my GST no. in December and it will be the first time that I will be filing the GST return. I have small kitchen unit and make chocolate preparation and sell it to customers on e-commerce site, Zomato for Intrastate customers and use the site like Amazon for interstate sale. At times there are direct customers just across the border to whom also I have to supply products. Given the background, as per my understanding,
1) I have to pay tax, both for intrastate and interstate revenue, fill challan and pay tax after deducting ITC.
2) I will adjust ITC only against my interstate supply (12% Tax) and not against Intrastate revenue (5% Tax, being considered as delivery only restaurant on Zomato)
3) I will fill Table 3.1 under column (a), as I have outward taxable supplies to customers (which are not zero or nil rated or exempted)
4) Do I have to fill Table 3.2 separately for supplies made on Amazon to Interstate customers or directly to some customers? I am not sure about this.
5) I also collect delivery charges separately, Do I pay 18% GST on delivery charge for intrastate supply and claim ITC for this? If yes, under what SAC code I pay this GST. I am not sure about this part at all.
6) I have to fill table 4 for ITC under column (5) for All other ITC. Is it correct?
7) Fill Table 6
Please let me know whether I have to fill any other table/column, which I have missed out.
For GSTR-1
A) I have to fill Table 7 (B2C Others) B)
B) Do I have to fill Table 12, because I have only one HSN for my product, which I use only for interstate supply? If I have to fill Table 12, here I have to show only my Qty of interstate supply, Value of interstate supply and Integrated tax part.
C) I don’t have to fill table 13, as my supply is B2C. Is it correct?
Also for GSTR-1, Do I have to fill any other table, kindly guide me. I will be grateful for your guidance.
(1) Yes, intrastate and interstate both taxes to be paid as regular sales under transaction type e-commerce transaction
and to pay tax after setting off ITC.
(2) ITC shall be allowed for both interstate and intrastate transaction.
(3)Yes
(4)Interstate supplies details only to be filled in 3 cases i.e. supplies made to unregistered persons, supplies made to
composition taxable persons and supplies made to UIN holders. In case the recipient is unregistered, details need to be provided.
(5)Delivery charges to be added to an original invoice and total taxable value shall be including invoice value plus delivery charges
on which tax is to be paid. No SAC code is to be provided for it.
(6) Yes, All other ITC tab to be filled. After this offset the liability through credit or cash from payment of tax
tab.
For GSTR-1
(A) Yes, Table 7 B2C others need to be filled.
(B) HSN summary need to be provided if only have one HSN by filling the relevant fields.
(C) If you have transactions from registered persons fill B2B details and in case of interstate transactions of more than 2.50
lakhs fill B2C large details otherwise B2C small details. Table 13 need to be filled.
Sir/Madam, Please give us advice on our this problem, we filed GSTR-3 B of October with payment within the time limit. Now in December at the time of Preparing GSTR-1 of October we came to know that Rs.8000/- we pay less tax (Rs.4000 Cgst+ SGST )against one invoice. But the invoice was the correct amount. the reason was our sale statement was the wrong & we paid tax on basis of the statement. We want to pay the remaining tax with interest, let me advice how to pay? Can we amend invoice in Octobers GSTR-1? but the question is invoice we raise was correct! Is it short payment issue?
Also note we not yet filed October GSTR-1 we kept on hold because of this issues!
As you have not entered that invoice details in GSTR-3B of that period, now you can add that invoice details in GSTR-1 for the concerned period and pay the tax accordingly with interest.
Thanks for advice
Madam, Thanks.
Yes Madam, but when I operate within the state, I am only operating as a delivery restaurant and hence charge 5% GST. However, when I sell on Amazon as a packaged item, I charge 18% IGST. Trust it is OK.
Also, I have my kitchen unit in the state of Maharashtra. and I sell it based on the order received by me on Zomato platform. I am thinking of putting the warehouse in Gujarat and sell in the state of Gujarat based on the orders I will receive on Zomato in Gujarat. I will not have the manufacturing unit in Gujarat, only warehouse. In that case, Do I have to take GST in Gujarat also?
Will be grateful for your guidance.
As you are selling through e-commerce operator, and you are having a warehouse in Gujarat. It will be treated as business establishment so you need to register in Gujarat also.
Madam, But I supply only using e-commerce platforms. My chocolate preparation when I sell within a state on Zomato, I charge 5% for preparation and 5% for delivery. When I sell my chocolate product Interstate on Amazon, I charge 18 % on product+delivery.
Is my understanding correct?
Uniform tax rate must be charged for the product and services. You cannot different rates for the same products and services. in case of sale within the state CGST and SGST must be charged and in case of an interstate sale, IGST must be charged.
My GST registration is Tamil Nadu based. For the business purpose I travel to nearby states, so can I get input credit for hotel stays in other states?
Yes, you can claim the credit. you can provide your GSTIN to the service provider for claiming credit.
Query:-
We have applied for surrender/ cancellation of GST number about 25 days back. Till date, it has not been canceled. Whether until cancellation we have to file the return.
Yes, you have to file return till cancellation.