https://help.tallysolutions.com/docs/te9rel61/Tax_India/gst/faq_on_filing_gst_returns.htm

FAQ on Filing GST Returns

This topic lists the FAQ on filing GST returns.

1.   What are the dates for filing GST returns for July 2017?

GST Return

Who Should File

Tax Period

Due Dates for Filing

GSTR-1

Registered (regular) dealers

July, 2017

10th October 2017, if aggregate turnover does not exceed 100 crores.

3rd October 2017, if aggregate turnover xceeds 100 crores.

GSTR-2

Registered (regular) dealers

July, 2017

31st October 2017

GSTR-3

Registered (regular) dealers

July, 2017

31st October 2017

GSTR-4

Registered (composition) dealers

July-September, 2017

18th October 2017

GSTR-6

Every taxable person registered as Input Service Distributor

July, 2017

13th October 2017

GSTR-3B

Registered (regular) dealers

August, 2017

20th September 2017

September, 2017

20th October 2017

October, 2017

20th November 2017

November, 2017

20th December 2017

December, 2017

20th January 2018

GST TRAN-1

Dealers claiming input credit from previous tax regime

July, 2017

31st October 2017

Dealers can register under TDS and TCS from 18th September 2017.

 

2.   How do I file GSTR-1 in Tally.ERP 9?

a. Install Tally.ERP 9 Release 6.1.

b. Download and  install the latest version of the GST Offline Tool for filing returns.

c. From Tally.ERP 9 Release 6.1, export GSTR-1 to the CSV or Microsoft Excel, at the click of a button.

d. Import the MS Excel or the CSV file generated by Tally.ERP 9 into the offline tool, and generate a JSON file.

e. Upload this GSTR-1 JSON file on the GST portal.

f. Submit the return, and e-sign.

Read more about filing GSTR-1 here.

 

3.   What is the latest update on reverse charge deferment on purchases from unregistered dealers?

Reverse charge liability applicable on purchases from unregistered dealers is deferred till 31st March 2018.

 

4.   Reverse charge is already reported in GSTR-3B of July and August for purchases from unregistered dealers. Do I need to report the same in GSTR-2 for the monthly returns of July and August?

Yes, you have to report the details of reverse charge in GSTR-2 to match it with GSTR-3B.

 

5.   Is there any exemption limit prescribed under deferred reverse charge for purchases from unregistered dealers?

No. Irrespective of the turnover of the registered dealer who is buying, all purchases made from an unregistered dealer are exempt from reverse charge.

 

6.   Is reverse charge deferred on the supply of goods or on the supply of services by unregistered dealers?

Reverse charge is deferred on the supply of both goods and services.

 

7.   What about the reverse charge liability on purchases from unregistered dealers that I have already paid on the goods and services for September? Can I avail input tax credit or claim refund?

Supplies of September attracting reverse charge have to be reported, and tax credit will be available in the same month. You can utilize it to set off the forward charge liability after paying the reverse charge amount.

 

8.   How to file returns using GSTR-3B?

Regular dealers need to enter the details directly on the GST portal. Generate GSTR-3B from Tally.ERP 9 Release 6.0.3 or later, and print the report using Ctrl+P. The preview will open in Microsoft Word. The details from this report can be used to fill in the online form on the GST portal.

 

9.   Is the offline utility Tool available to upload GSTR-3B Returns?

No, GSTR-3B is an online form where you have to enter the details and submit directly on the GST portal.

 

10.  Why is Tally.ERP 9 not directly uploading GSTR-3B? Also, why is Tally.ERP 9 not allowing me to export GSTR-3B into a format for upload to the GST portal?

Currently, GSTN has provided only the facility to accept form GSTR-3B online, which has to be filed manually.

 

11.  Is there a provision to enter input tax credit from the previous tax regime in GSTR-3B? If not, where is this recorded?

In GSTR-3B there is no provision to specify input tax credit (ITC). You need to file ITC using the GST TRAN-1 in the GST portal.

 

12.  GST payment amount is auto-populated in the GST portal on filing GSTR-3B. How should I match my books?

Once allowed, the eligible ITC and GST liability are filled in GSTR-3B automatically. The GST liability can be adjusted with GST ITC. Refer to Recording Journal Vouchers for Adjustments Against Tax Credit under GST.

The GST ITC amount that is allowed will be updated in the credit ledger in the GST portal, and will be carried forward to the subsequent month.

 

13.  How will a composition dealer file GST returns?

Currently, there is no provision in GSTN for a composition dealer to file GST returns.