1

Financial Year

Displays the financial period for which the returns are being filed. It is 01-07-2017 to 31-03-2018.

2

GSTIN

Displays the GSTIN of the regular taxable person filing the annual returns. The GSTIN is recorded in the GSTIN/UIN field in the Company GST Details screen (F11 > F3 > Set/alter GST details?).

3A

Legal Name

Displays the legal name of the company. This value is pre-filled on the portal.

3B

Trade Name (if any)

Displays the trade name of the company, if any. This value is pre-filled on the portal.

4

Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year

Nature of Supplies

A

Supplies made to un-registered person (B2C)

Taxable Value: Displays the sum of taxable values from supplies made to un-registered persons. Get these values from;

a) B2C(large) Invoices-5A, 5B and B2C(Small) Invoices – 7 sections in GSTR-1 report in TallyPrime.

b) Credit/Debit Notes(Unregistered)-9B section in GSTR-1 report in TallyPrime (in case the business does not deal in exports).

c) All B2CL transactions in cdnur sheet of the GSTR-1 excel template to which data was exported from TallyPrime. To get this value, go to the cdnur sheet in the excel template and filter for invoices withB2CL in the UR Type column. Add the taxable value of all invoices (in case the business deals in exports).

d) Finally, the taxable value from B2CL transactions amended during the financial year are recorded in the respective columns. You may get this information from TallyPrime, if you have book marked such invoices using Narration or any other identifier.

Alternatively, get the amended transaction details from the filed GSTR-1. Download GSTR-1 for each month of the annual period and check the amendments sheet for each section. You can get the values from b2cla sheet and filter for the b2cl transactions in the cdnura sheet in the downloaded GSTR-1. Compare the amended invoices with the original to calculate the difference.

Enter the aggregate taxable value in this field after considering the sum of original invoices and amendments from all the sections described.

Central Tax, State/UT Tax, Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective columns or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

B

Supplies made to registered persons (B2B)

Taxable Value: Enter the sum of taxable values from supplies made to registered persons. Get these values from;

a) All non-reverse charge regular transactions in the b2b sheet of the GSTR-1 excel template to which data was exported from TallyPrime. To get this value, go to the b2b sheet in the excel template. Filter for N in the Reverse Charge column and then filter for Regular in the Invoice Type column. Get the sum of the Taxable Value from the filtered list.

Central Tax, State/UT Tax, Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

C

Zero rated supply (Export) on payment of tax (except supplies to SEZs)

Taxable Value: Displays the taxable value from zero rated supplies (exports) made with payment for tax. Get these values from;

Go to GSTR-1 report in TallyPrime and change the period to Jul ’17 to Mar ’18. Ensure that all exceptions are cleared. Click V: View Summary to display the report in summary format and click F1: Detailed. Get the taxable value from Exports Taxable, Exports Nil Rated, and Exports Exempt.

Alternatively, You can get this value also from all tax paid exports in the exp sheet of the GSTR-1 excel template to which data was exported from TallyPrime. To get this value, go to the exp sheet in the excel template. Filter for WPay in the Export Type column.

Enter the sum of the Taxable Value of the filtered list.

Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply.

D

Supply to SEZs on payment of tax

Taxable Value: Enter the taxable value of supplies made to SEZs with payment of tax. Get these values from;

a) Go to GSTR-1 report in TallyPrime and change the period to Jul ’17 to Mar ’18. Ensure that all exceptions are cleared. Click V: View Summary to display the report in summary format and click F1: Detailed. Get the taxable value from Sales to SEZ – Taxable, Sales to SEZ – Nil Rated, and Sales to SEZ – Exempt (do not consider reverse charge categories). Enter the sum of the taxable values.

You can get the values also from all supply to SEZ transactions in the b2b sheet of the GSTR-1 excel template to which data was exported from TallyPrime. To get this value, go to the b2b sheet in the excel template. Filter for N in the Reverse Charge column and then filter for SEZ Supplies with Payment in the Invoice Type column. Enter the sum of the Taxable Value of the filtered list.

Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply.

E

Deemed Exports

Taxable Value: Enter the taxable value from deemed export transactions. Get these values from;

a) Go to GSTR-1 report in TallyPrime and change the period to Jul ’17 to Mar ’18. Ensure that all exceptions are cleared. Click V: View Summary to display the report in summary format and click F1: Detailed. Get the taxable value from Deemed Exports Exempt, Deemed Exports Nil Rated, Deemed Exports Taxable, Intrastate Deemed Exports Exempt, Intrastate Deemed Exports Nil Rated, and Intrastate Deemed Exports Taxable (do not consider reverse charge categories). Enter the sum of the taxable values.

You can get these values also from all deemed export transactions in the b2b sheet of the GSTR-1 excel template to which data was exported from TallyPrime. To get this value, go to the b2b sheet in the excel template. Filter for N in the Reverse Charge column and then filter for Deemed Exp in the Invoice Type column. Enter the sum of the Taxable Value from the filtered list.

Central Tax, State/UT Tax, Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

F

Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)

Taxable Value: Enter this value using amount in the Taxable Value column from Tax Liability (Advances received) – 11A(1), 11A(2) after deducting the value from Adjustment of advances – 11B(1), 11B(2) section in GSTR-1 report in TallyPrime.

Central Tax, State/UT Tax, Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

G

Inward supplies on which tax is to be paid on reverse charge basis

Taxable Value: Enter this value using amount in the Taxable Value column from d) Inward Supplies (liable to reverse charge) row under 3.1 Outward supplies and inward supplies liable to reverse charge section in GSTR-3B report in TallyPrime.

Central Tax, State/UT Tax, Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

H

Sub-total (A to G above)

Displays the auto calculated sum of the values from A to G in this section.

J

Debit Notes issued in respect of transactions specified in (B) to (E) above (+)

Taxable Value: Enter this value by adding the amounts in the Taxable Value columns from;

a) All debit note transactions in the cdnr sheet of the GSTR-1 excel template to which data was exported from TallyPrime. To get this value, go to the cdnr sheet in the excel template. Filter for D in the Document Type column. Enter the sum of the Taxable Value from the filtered list.

Central Tax, State/UT Tax, Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

K

Supplies/tax declared through Amendments (+)

Enter amendments resulting in increase of tax in transactions of table B2B that are part of sections 4B, 4C, 4D, 4E, 4I and 4J in annual returns. Also, the refund vouchers of GSTR Form 9.

You can get this information from TallyPrime, if you have book marked such invoices using Narration or any other identifier.

Once you have filtered all the invoices with increase in tax, enter the values as described below:

• Sum of the difference in Taxable Value of all the invoices
• Sum of the difference in tax amount of invoices with Place of Supply same as source state as Central Tax and State/UT Tax
• Sum of the difference in tax amount of invoices with Place of supply different from source state as Integrated Tax
• Sum of the difference in Cess Amount values as the Cess.

L

Supplies/tax reduced through Amendments (-)

Enter amendments resulting in decrease of tax in transactions of table B2B that are part of sections 4B, 4C, 4D, 4E, 4I and 4J. Also, the refund vouchers of GSTR Form 9.

You can get this information from TallyPrime, if you have book marked such invoices using Narration or any other identifier.

Once you have filtered all the invoices with decrease in tax, enter the values as described below:

• Sum of difference in the Taxable Value of all the invoice
• Sum of difference in the tax amount of invoices with Place of Supply same as source state as Central Tax and State/UT Tax
• Sum of difference in the tax amount of invoices with Place of supply different from source state as Integrated Tax
• Sum of difference in the Cess Amount values as the Cess.

M

Sub-total (I to L above)

Displays the auto calculated sum of the values from I to L in this section.

N

Supplies and advances on which tax is to be paid (H + M) above

Displays the auto calculated sum of the values in sections H and M.

5

Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year

A

Zero rated supply (Export) without payment of tax

Taxable Value: Displays the Taxable Value of all exports where tax was not applied. To get this value, go to GSTR-1 report in TallyPrime and change the period to Jul ’17 to Mar ’18. Ensure that all exceptions are cleared. Click V: View Summary to display the report in summary format and click F1: Detailed. Enter the taxable value from Exports LUT/Bond.

Alternatively, go to the exp sheet of the GSTR-1 excel template to which data was exported from TallyPrime. Filter for WOPay in the Export Type column (Without Payment of Tax). Enter the sum of the Taxable Value from the filtered list.

B

Supply of SEZs without payment of tax

Taxable Value: Displays the Taxable Value of all SEZ supplies where tax was not applied. To get this value, go to GSTR-1 report in TallyPrime and change the period to Jul ’17 to Mar ’18. Ensure that all exceptions are cleared. Click V: View Summary to display the report in summary format and click F1: Detailed. Enter the taxable value from Sales to SEZ – LUT/Bond.

Alternatively, go to the b2b sheet of the GSTR-1 excel template to which data was exported from TallyPrime. Filter for N in the Reverse Charge column and for SEZ Supplies without Payment in the Invoice Type column. Enter the sum of the Taxable Value from the filtered list.

C

Supplies on which tax is to be paid by the recipient on reverse charge basis

Taxable Value: Displays this value by adding the amounts in the Taxable Value columns from;

Reverse charge outward supplies in GSTR-1 report. To get this value, go to GSTR-1 report in TallyPrime and change the period to Jul ’17 to Mar ’18. Ensure that all exceptions are cleared. Click V: View Summary to display the report in summary format and click F1: Detailed. Go to Reverse Charge Supplies under Outward Supplies and enter the taxable value from the Taxable Value column of Sales Taxable and Interstate Sales Taxable.

Alternatively from all reverse charge transactions in the b2b sheet of the GSTR-1 excel template to which data was exported from TallyPrime. To get this value, go to the b2b sheet in the excel template. Filter for Y in the Reverse Charge column and then filter forRegular in the Invoice Type column.

Enter the sum of the Taxable Value from the filtered list.

Central Tax, State/UT Tax, Integrated Tax and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

D

Exempted

Taxable Value: Displays the Taxable Value of all exempt supplies. To get this value, go to the Nil Rated Invoices – 8A, 8B, 8C, 8D section of GSTR-1 report in TallyPrime and drill down. Enter the sum of values in Exempted column.

E

Nil Rated

Taxable Value: Displays the Taxable Value of all nil rated supplies. To get this value, go to the Nil Rated Invoices – 8A, 8B, 8C, 8D section of GSTR-1 report in TallyPrime and drill down. Enter the sum of values in Nil Rated column.

F

Non-GST supply

Taxable Value: Displays the Taxable Value of all non-GST supplies. To get this value, go to the Nil Rated Invoices – 8A, 8B, 8C, 8D section of GSTR-1 report in TallyPrime and drill down. Enter the sum of values in Non GST column.

G

Sub-total (A to F above)

Displays the auto calculated sum of values from A to F in this section.

I

Debit Notes issued in respect of transactions specified in A to F above (+)

Taxable Value: Enter this value by adding the amounts in the Taxable Value columns from;

a) cdnur sheet of the GSTR-1 excel template to which data was exported from TallyPrime. To get this value, go to the cdnur sheet in the excel template. Filter for WOPay in the Export Type column and then filter for D in the Document Type column. Get the sum of the Taxable Value from the filtered list.

b) cdnr sheet of the GSTR-1 excel template to which data was exported from TallyPrime. To get this value, go to the cdnr sheet in the excel template. Filter for invoices having SEZ type GSTIN and then filterfor D in the Document Type column. Get the sum of the Taxable Value from the filtered list.

c) cdnr sheet of the GSTR-1 excel template to which data was exported from TallyPrime. To get this value, go to the cdnr sheet in the excel template. Filter for invoices having other than SEZ type GSTIN and then filterfor D in the Document Type column. Note the invoice numbers from the list, compare them with original invoice in b2b sheet to identify reverse charge transactions. Get the sum of the Taxable Value from this list.

Enter the sum of taxable value from all the filtered transactions.

Central Tax, State/UT Tax, Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

J

Supplies declared through Amendments (+)

Displays amendments resulting in increase of tax in transactions that are part of sections 5A, and 5B.

You will get this information from TallyPrime, if you have book marked such invoices using Narration or any other identifier.

You will also get the amended transaction details from the filed GSTR-1. Download the filed GSTR-1 for each month of the annual period and check the amendments sheet for each section.

To get amended values for 5A;

Go to expa sheet in the downloaded GSTR-1 excel. Filter for WOPay in the Export Type column. Compare the values with original invoice in exp sheet and note down invoice numbers that have a increase in tax.

Go to b2ba sheet in the downloaded GSTR-1 excel. Filter for N in the Reverse Charge column and for SEZ Supplies without Payment in the Invoice Type column. Compare the values with original invoice in b2b sheet and note down invoice numbers that have a increase in tax.

Once you have filtered all the invoices with increase in tax, enter the values as described below:

• Sum of the increase in Taxable Value of all the invoice
• Tax amount of invoices with Place of Supply same as source state as Central and State Tax
• Tax amount of invoices with Place of supply different from source state as Integrated tax
• Cess Amount values as the Cess.

K

Supplies reduced through Amendments (-)

Enter amendments resulting in decrease of tax in transactions that are part of sections 5A, and 5B.

You can get this information from TallyPrime, if you have book marked such invoices using Narration or any other identifier.

You can also get the amended transaction details from the filed GSTR-1. Download the filed GSTR-1 for each month of the annual period and check the amendments sheet for each section.

To get amended values for 5A;

a) Go to expa sheet in the downloaded GSTR-1 excel. Filter for WOPay in the Export Type column. Compare the values with original invoice in exp sheet and note down invoice numbers that have a decrease in tax.

b) Go to b2ba sheet in the downloaded GSTR-1 excel. Filter for N in the Reverse Charge column and for SEZ Supplies without Payment in the Invoice Type column. Compare the values with original invoice in b2b sheet and note down invoice numbers that have a decrease in tax.

Once you have filtered all the invoices with decrease in tax, enter the values as described below:

• Sum of difference in the Taxable Value of all the invoice
• Sum of difference in tax amount of invoices with Place of Supply same as source state as Central and State Tax
• Sum of difference in tax amount of invoices with Place of supply different from source state as Integrated tax
• Sum of difference in Cess Amount values as the Cess.

L

Sub-Total (H to K above)

Displays the auto calculate sum of values in 5H to 5K.

M

Turnover on which tax is not to be paid (G + L above)

Displays the auto calculated sum of values in 5G and 5L.

N

Total Turnover (including advances) (4N + 5M – 4G above)

Displays the auto calculated value.

6

Details of ITC availed as declared in return filed during the financial year

A

Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of Form GSTR-3B)

The values for this section are auto populated.

B

Inward Supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)

Enter the tax break-up of ITC availed.

In TallyPrime, go to GSTR 3B report and click F1: Detailed. Go to (5) All other ITC under 4 Eligible ITC and drill down. Identify the vouchers for inward supply of goods, capital goods, and services and get Integrated, Central, State tax and Cess values for each type.

Alternatively, you will get this value if you have maintained records for input tax credit details for goods, capital goods, and services.

C

Inward supplies received from unregistered person liable to reverse charge (Other than B above) on which tax is paid & ITC availed

Enter the tax break-up of ITC availed for purchase from unregistered dealers.

In TallyPrime, go to GSTR 2 report and click F1: Detailed. Go to B2BUR-Invoices – 4B and drill down. In the ITC value columns, identify the vouchers for inward supply of goods, capital goods, and services and get Integrated, Central, State tax, and Cess values for each type.

Alternatively, you will get this value if you have maintained records for input tax credit details for goods, capital goods, and services.

D

Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed

Enter the tax break-up of ITC availed for purchase from registered dealers (other than recorded in 6B)

In TallyPrime, go to GSTR 2 report and click F1: Detailed. Go to B2B Invoices – 3, 4A and drill down. Identify the reverse charge supplies. In the ITC value columns, identify the vouchers for inward supplies of goods, capital goods, and services and get Integrated, Central, State tax and Cess values for each type.

Alternatively, you will get this value if you have maintained records for input tax credit details for goods, capital goods and services.

E

Import of goods (including supplies form SEZs)

Enter the tax break-up of ITC availed for import of goods.

In TallyPrime, go to GSTR 3B report and click F1: Detailed. Go to (1) Import of Goods under 4 Eligible ITC and drill down. In the ITC columns, identify the vouchers for inward supplies of goods and capital goods and get Integrated tax and Cess values for each type.

Alternatively, you will get this value if you have maintained records for input tax credit details for goods, capital goods and services.

F

Import of services (excluding inward supplies from SEZs)

Enter the tax break-up of ITC availed for import of services

In TallyPrime, go to GSTR 3B report and click F1: Detailed. Go to (2) Import of Services under 4 Eligible ITC and drill down. In the ITC columns, get Integrated tax and Cess values.

Alternatively, you will get this value if you have maintained records for input tax credit details for goods, capital goods and services.

G

Input Tax credit received from ISD

Enter the tax break-up of ITC received from ISD.

In TallyPrime, go to GSTR 2 report and click F1: Detailed. Go to (4) Inward supplies from ISD under 4 Eligible ITC and drill down. In the ITC columns, identify the vouchers for inward supplies of goods, capital goods, and service and get central, state, Integrated tax, and Cess values for each type.

Alternatively, you will get this value if you have maintained records for input tax credit details for goods, capital goods and services.

H

Amount of ITC reclaimed (other than B above) under the provisions of the Act

Enter the tax break-up of ITC re-claimed.

In TallyPrime, go to GSTR 2 report and click F1: Detailed. Go to ITC Reversal/Reclaim-11-(Summary) and drill down. Add the values in the sections Re-claim of reversal ITC (on account of buyer payment) and Re-claim of reversal ITC – Rule 42 (2)(b) for Re-claim value and get the tax break up.

Alternatively, you will get this value if you have maintained records for input tax credit details for goods, capital goods and services.

I

Sub-total (B to H above)

Displays the auto calculated sum of values in 6B to 6H.

J

Difference (I – A above)

Displays the auto calculated difference in value of 6I – 6A.

L

Transition Credit through TRAN-II

Enter the TRAN-II transition credit.

In TallyPrime, go to ledger register of tax ledger ((Gateway of Tally > Display > Account Books > Ledger > select the tax ledger), filter for journal vouchers recorded with Transitional Credit journal flag or filter using other identifier such as Tran-II in Narration field, if recorded. Get the tax break up values.

Alternatively, you will get these values from GSTN Portal. Login to the portal, go to Ledgers section and select Electronic Credit Ledger. Select the transactions with description as Distribution of transitional cenvat credit. Get the tax break up for this value.

M

Any other ITC availed but not specified above

Enter the tax break up of any other ITC availed.

N

Sub-total (K to M above)

Displays the auto calculated sum of values from 6K to 6M.

O

Total ITC availed (I + N above)

Displays the auto calculated sum of values in 6I and 6N.

7

Details of ITC Reversed and ineligible ITC as declared in returns field during the financial year

A

As per Rule 37

Enter the ITC reversed under rule 37.

In TallyPrime, go to GSTR-2 report. Drill down from ITC Reversal/Reclaim-11-(Summary) section. Refer to the section Non-payment to the Supplier – Rule 37(2) for reversal value. Get the tax break up of this value.

B

As per Rule 39

Enter the ITC reversed under rule 39.

In TallyPrime, go to GSTR-3B report. Click F1: Detailed. Select (2) Others under B ITC Reversed section of the table 4 Eligibe ITC. Drill-down and identify the journal voucher with ISD credit note – Rule 39(1)(j)(ii) flag. Get sum all Journal voucher values with tax break up.

C

As per Rule 42

Enter the ITC reversed under rule 42.

In TallyPrime, go to GSTR-2 report. Drill down from ITC Reversal/Reclaim-11-(Summary) section. Refer to the sections Exempt and non-business supplies – Rule 42(1)(m) and On account of claiming more – Rule 42(2)(a) for reversal value. Get the tax break up of this value.

D

As per Rule 43

Enter the ITC reversed under rule 43.

In TallyPrime, go to GSTR-2 report. Drill down from ITC Reversal/Reclaim-11-(Summary) section. Refer to the section Capital credit due to exempted supplies – Rule 43(1)(h) for reversal value. Get the tax break up of this value.

E

As per section 17(5)

Enter the ITC reversed under rule 17(5).

In TallyPrime, go to GSTR-3B report. Click F1: Detailed. Select (1) As per Section17(5) under B ITC Reversed section of the table 4 Eligible ITC. Drill-down and get the tax break up of the value.

F

Reversal of TRAN-I credit

Enter the reversal of TRAN-I credit.

In TallyPrime, go to GSTR-2 report. Drill down from ITC Reversal/Reclaim-11-(Summary) section. Refer to the section Others and identify the transactions recorded for reversal of TRAN-I credit. Get the tax break up of this value.

G

Reversal of TRAN-II credit

Enter the reversal of TRAN-II credit.

In TallyPrime, go to GSTR-2 report. Drill down from ITC Reversal/Reclaim-11-(Summary) section. Refer to the section Others and identify the transactions recorded for reversal of TRAN-II credit. Get the tax break up of this value.

H

Other reversals (pl. specify)

Enter the reversal other credit.

In TallyPrime, go to GSTR-2 report. Drill down from ITC Reversal/Reclaim-11-(Summary) section. Refer to the section Others and identify the transactions recorded for reversal of TRAN-I credit and TRAN-II credit. Select the remaining vouchers and get the tax break up of this value.

I

Total ITC Reversed (A to H above)

Displays auto calculated sum of value from 7A to 7H.

J

Net ITC Available for Utilization (6O – 7I)

Displays auto calculated net value of difference between 6O and 7I

8

Other ITC related information

A

ITC as per GSTR-2A (Table 3 7 5 thereof)

This value is auto populated.

Verify if the displayed value is equal to the sum of the column Total ITC Available of B2B Invoices – 3, 4A and Credit/Debit Notes Regular – 6C in GSTR-2 report in TallyPrime. In case there is a difference, it has to be reconciled with GSTR-2A.

B

ITC as per sum total of 6(B) and 6(H) above

This value is auto populated. Refer to the values in 6B and 6H to match the value.

C

ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to March, 2019

Report the ITC received in previous period but availed in current period.

In TallyPrime, go to GSTR-3B and change the period from April to March of current financial period. In TallyPrime, go to GSTR-3B report. Click F1: Detailed. Select (5) Others under A ITC Available (whether in part or full) section of the table 4 Eligibe ITC. Drill-down and identify the transactions for which ITC was received in the previous period but availed now. Get the tax break up of the value.

D

Difference [A-(B+C)]

Displays auto computed value.

E

ITC available but not availed (out of D)

Enter the value of ITC available but not availed. Get the values through manual calculation.

F

ITC available but ineligible (out of D)

Enter the value of ITC available but ineligible. Get the values through manual calculation.

G

IGST paid on import of goods (including supplies from SEZ)

Enter the value of IGST paid on import of goods.

In TallyPrime, go to GSTR-2 report and refer to Total Tax column of the table Import of Goods – 5.

In case pending customs clearance the same has to be assessed and deducted from the above value.

H

IGST credit availed on import of goods (as per 6(E) above)

Enter the value of IGST paid on import of goods.

In TallyPrime, go to GSTR-2 report and refer to Total ITC Available column of the table Import of Goods – 5.

In case pending customs clearance the same has to be assessed and deducted from the above value.

I

Difference (G-H)

Displays auto computed value.

J

ITC available but not availed on import of goods (Equal to I)

Enter the value of ITC available but not on import of goods. Get the values through manual calculation.

K

Total ITC to be lapsed in current financial year (E + F + J)

Displays auto computed value.

Integrated Tax

Tax Payable: Get this value from GSTR-3B report in TallyPrime. Go to the Tax Amount column of the section 3.1 Outward supplies and inward supplies liable to reverse charge. Break up this tax amount value into different tax types and enter only the IGST value.

Paid through cash: Get this value from the Ledger Vouchers report. Go to Gateway of Tally > Display > Account Books > select tax ledger created for IGST. Change the period to annual return filing period. Click F12: Range to filter for payment transactions. Select the transactions that have cash or bank credited and IGST ledger debited. Get the sum of all the debit values of the IGST ledger.

Additionally, incase you have maintained a e-cash ledger for payment of tax. Go to Gateway of Tally > Display > Account Books > select e-cash ledger. Change the period to annual return filing period. Click F12: Range to filter for transactions recorded to set off tax liability using e-cash balance. Get the sum of the credit values of the e-cash ledger.

Paid through ITC: Get this value from GSTN portal. Login to the GSTN portal, go to the Services tab, and select Ledgers. Select Electronic Liability Ledger and click Part 1 – Return related liabilities. Select the Financial period as 2017-18. Open the report for each month and refer to the credit values in the column Ledger used for discharging liability. Get the sum of the credit values for all months in the return period. Break up the value into different tax types and enter under respective tax type in annual return.

Alternatively, you will get the values Tax Payable, Paid through cash, and Paid through ITC from the GSTN portal. Login to portal, got to Services tab, and select Ledgers. Select Electronic Liability Ledger and click Part 1 – Return related liabilities. Select the Financial period as 2017 – 18. Open the report for each month and refer the debit values for liability and credit values for payments made.

Central Tax

Tax Payable: Get this value from GSTR-3B report in TallyPrime. Go to the Tax Amount column of the section 3.1 Outward supplies and inward supplies liable to reverse charge. Break up this tax amount value into different tax types and enter only the CGST value.

Paid through cash: Get this value from the Ledger Vouchers report. Go to Gateway of Tally > Display > Account Books > select tax ledger created for CGST. Change the period to annual return filing period. Click F12: Range to filter for payment transactions. Select the transactions that have cash or bank credited and CGST ledger debited. Get the sum of all the debit values of the CGST ledger.

Additionally, incase you have maintained a e-cash ledger for payment of tax. Go to Gateway of Tally > Display > Account Books > select e-cash ledger. Change the period to annual return filing period. Click F12: Range to filter for transactions recorded to set off tax liability using e-cash balance. Get the sum of the credit values of the e-cash ledger.

Paid through ITC: Get this value from GSTN portal. Login to the GSTN portal, go to the Services tab, and select Ledgers. Select Electronic Liability Ledger and click Part 1 – Return related liabilities. Select the Financial period as 2017-18. Open the report for each month and refer to the credit values in the column Ledger used for discharging liability. Get the sum of the credit values for all months in the return period. Break up the value into different tax types and enter under respective tax type in annual return.

Alternatively, you will get the values Tax Payable, Paid through cash, and Paid through ITC from the GSTN portal. Login to portal, got to Services tab, and select Ledgers. Select Electronic Liability Ledger and click Part 1 – Return related liabilities. Select the Financial period as 2017 – 18. Open the report for each month and refer the debit values for liability and credit values for payments made.

State/UT Tax

Tax Payable: Get this value from GSTR-3B report in TallyPrime. Go to the Tax Amount column of the section 3.1 Outward supplies and inward supplies liable to reverse charge. Break up this tax amount value into different tax types and enter only the SGST value.

Paid through cash: Get this value from the Ledger Vouchers report. Go to Gateway of Tally > Display > Account Books > select tax ledger created for SGST. Change the period to annual return filing period. Click F12: Range to filter for payment transactions. Select the transactions that have cash or bank credited and SGST ledger debited. Get the sum of all the debit values of the SGST ledger.

Additionally, incase you have maintained a e-cash ledger for payment of tax. Go to Gateway of Tally > Display > Account Books > select e-cash ledger. Change the period to annual return filing period. Click F12: Range to filter for transactions recorded to set off tax liability using e-cash balance. Get the sum of the credit values of the e-cash ledger.

Paid through ITC: Get this value from GSTN portal. Login to the GSTN portal, go to the Services tab, and select Ledgers. Select Electronic Liability Ledger and click Part 1 – Return related liabilities. Select the Financial period as 2017-18. Open the report for each month and refer to the credit values in the column Ledger used for discharging liability. Get the sum of the credit values for all months in the return period. Break up the value into different tax types and record under respective tax type in annual return.

Alternatively, you will get the values Tax Payable, Paid through cash, and Paid through ITC from the GSTN portal. Login to portal, got to Services tab, and select Ledgers. Select Electronic Liability Ledger and click Part 1 – Return related liabilities. Select the Financial period as 2017 – 18. Open the report for each month and refer the debit values for liability and credit values for payments made.

Cess

Tax Payable: Get this value from GSTR-3B report in TallyPrime. Go to the Tax Amount column of the section 3.1 Outward supplies and inward supplies liable to reverse charge. Break up this tax amount value into different tax types and record only the Cess value.

Paid through cash: Get this value from the Ledger Vouchers report. Go to Gateway of Tally > Display > Account Books > select tax ledger created for IGST. Change the period to annual return filing period. Click F12: Range to filter for payment transactions. Select the transactions that have cash or bank credited and Cess ledger debited. Get the sum of all the debit values of the Cess ledger.

Additionally, incase you have maintained a e-cash ledger for payment of tax. Go to Gateway of Tally > Display > Account Books > select e-cash ledger. Change the period to annual return filing period. Click F12: Range to filter for transactions recorded to set off tax liability using e-cash balance. Get the sum of the credit values of the e-cash ledger.

Paid through ITC: Get this value from GSTN portal. Login to the GSTN portal, go to the Services tab, and select Ledgers. Select Electronic Liability Ledger and click Part 1 – Return related liabilities. Select the Financial period as 2017-18. Open the report for each month and refer to the credit values in the column Ledger used for discharging liability. Get the sum of the credit values for all months in the return period. Break up the value into different tax types and record under respective tax type in annual return.

Alternatively, you will get the values Tax Payable, Paid through cash, and Paid through ITC from the GSTN portal. Login to portal, got to Services tab, and select Ledgers. Select Electronic Liability Ledger and click Part 1 – Return related liabilities. Select the Financial period as 2017 – 18. Open the report for each month and refer the debit values for liability and credit values for payments made.

Interest

Tax Payable: Get this value from GSTR-3B report in TallyPrime. Change the period to annual return filing period. Go to the section 5.1 Interest and Late Fee Payable and Click F1: Detailed. Get the value of Tax Amount column for Interest.

Paid through cash: Get this value from the Ledger Vouchers report. Go to Gateway of Tally > Display > Account Books > select tax ledger created for GST Interest. Change the period to annual return filing period. Click F12: Range to filter for payment transactions. Select the transactions that have cash or bank credited and Interest ledger debited. Get the sum of all the debit values of the Interest ledger.

Late fee

Tax Payable: Get this value from GSTR-3B report in TallyPrime. Change the period to annual return filing period. Go to the section 5.1 Interest and Late Fee Payable and Click F1: Detailed. Get the value of Tax Amount column for Late Fees.

Paid through cash: Get this value from the Ledger Vouchers report. Go to Gateway of Tally > Display > Account Books > select tax ledger created for GST late fee. Change the period to annual return filing period. Click F12: Range to filter for payment transactions. Select the transactions that have cash or bank credited and Interest ledger debited. Get the sum of all the debit values of the late fee ledger.

Penalty

Enter the penalty paid to GST.

Other

Enter any other payments made to GST.

10

Supplies/tax declared through Amendments (+) (net of debit notes)

Taxable Value: Enter amendments made to invoices in the sheets b2b, b2cl, b2cs, cdnr, and cdnur in the GSTR-1 excel template.

You will get this information from TallyPrime, if you have book marked such invoices using Narration or any other identifier.

Alternatively, you may get the amended transaction details from the filed GSTR-1. Download the filed GSTR-1 for each month of the annual period. Go to the sheets b2ba, b2cla, b2csa, cdnra, and cdnura and filter for D in the Document Type column. Get the sum of the Taxable Value of the filtered transactions.

Central Tax, State/UT Tax, Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

11

Supplies/tax reduced through Amendments (-)(net of credit notes)

Taxable Value: Enter amendments made to invoices in the sheets b2b, b2cl, b2cs, cdnr, and cdnur in the GSTR-1 excel template.

You can get this information from TallyPrime, if you have book marked such invoices using Narration or any other identifier.

You may also get the amended transaction details from the filed GSTR-1. Download the filed GSTR-1 for each month of the annual period. Go to the sheets b2ba, b2cla, b2csa, cdnra, and cdnura and filter for C in the Document Type column. Get the sum of the Taxable Value of the filtered transactions.

Central Tax, State/UT Tax, Integrated Tax, and Cess:

Enter the tax amounts applicable to the calculated taxable value. You can get the tax values from respective tax columns in the section used to derive taxable value or calculate the same by multiplying the taxable value with tax rate. Interstate and local tax can be ascertained by filtering the place of supply. In case of local tax, divide the value by 2 to get central and state/UT tax.

12

Reversal of ITC availed during previous financial year

You will get the tax values from GSTR-2 report for the period April to March in TallyPrime. Go to the ITC Reversal/Reclaim-11-(Summary) section and drill down. Get the sum of the values in respective tax type columns of Non-payment to the Supplier – Rule 37(2), ISD credit note – Rule 39(1)(j)(ii), Exempt and non-business supplies – Rule 42(1)(m), On account of claiming more – Rule 42(2)(a), Capital credit due to exempted supplies – Rule 43(1)(h), and Others.

In case you have not created input tax credit transactions using journal flag provided, you have to manually identify the adjustment transactions marked as previous period transactions using identifiers such as Narration to get these values.

13

ITC availed for the previous financial year

You will get the tax values from GSTR-3B report in TallyPrime. Go to 4 Eligible ITC in the report and click F1: Detailed. Go to the section A ITC Available (whether in full or part). Drill down from (1) Import of goods, to view the tax break up and cess values. Get the sum of tax values for each tax type. Similarly get the values from (2) Import of services, (3) Inward supplies liable to reverse charge (other than 1 & 2 above), (4) Inward supplies from ISD, and (5) All other ITC.

14

Differential tax paid on account of declaration in 10 & 11 above

Integrated Tax

Payable: Enter the IGST payable due to the amendments reported in table 10 and 11 of section V.

Paid: Enter the tax paid on account of these amendments. You have to manually ascertain the IGST value paid due to the amendments and record here.

Central Tax

Payable: Enter the CGST payable due to the amendments reported in table 10 and 11 of section V.

Paid: Enter the tax paid on account of these amendments. You have to manually ascertain the CGST value paid due to the amendments and record here.

State/UT Tax

Payable: Enter the SGST payable due to the amendments reported in table 10 and 11 of b2ba, b2cla, b2csa, cdnra, and cdnura V.

Paid: Enter the tax paid on account of these amendments. You have to manually ascertain the SGST value paid due to the amendments and enter here.

Cess

Payable: Enter the Cess payable due to the amendments reported in table 10 and 11 of section V.

Paid: Enter the tax paid on account of these amendments. You have to manually ascertain the Cess value paid due to the amendments and enter here.

Interest

You have to calculate the interest payable and paid values manually and enter the same.

15

Particulars of Demands and Refunds

A

Total Refund claimed

Enter the value of refund claimed. Get the values manually by filtering the transactions recorded for claiming refund. In case you have book marked or recorded a Narration for such transactions, you can filter for the transactions using the F12: Range filter.

B

Total Refund sanctioned

Enter the value of refund sanctioned. Get the values manually by filtering the transactions recorded for sanctioned refund. In case you have book marked or recorded a Narration for such transactions, you can filter for the transactions using the F12: Range filter.

C

Total Refund Rejected

Enter the value of refund Rejected. Get the values manually by filtering the transactions recorded for rejected refund. In case you have book marked or recorded a Narration for such transactions, you can filter for the transactions using the F12: Range filter.

D

Total Refund Pending

Enter the value of refund pending. Get the values manually by filtering the transactions recorded for sanctioned refund and refund received. In case you have book marked or recorded a Narration for such transactions, you can filter for the transactions using the F12: Range filter.

E

Total demand of taxes

Enter the demand of taxes. Get these values through manual calculation.

F

Total taxes paid in respect of E above

Enter the taxes paid with respect to the demand. Get these values through manual calculation.

G

Total demands pending out of E above

Enter the pending demand with respect to the demand. Get these values through manual calculation.

16

Information on supplies received from composition tax payers, deemed supply under section 143 and goods sent on approval basis

A

Supplies received from Compositions tax payers

Taxable Value: Enter the value of purchases made from composition dealer.

You will get this value from GSTR-3B report from TallyPrime. In GSTR-3B report, change the period to annual report period and click F1: Detailed. Go the table From a supplier under compositions scheme, exempt and nil rated supply under 5 Value of exempt, nil rated and non-GST inward supplies and press Enter. Select the table Composition Dealer Purchases and press Enter. Get the total of the column Taxable Value.

B

Deemed supply under Section 143

Taxable Value: Enter value of supplies made to job worker but not returned within the stipulated time (1 year for inputs) and (3 years for capital goods).

Calculate the tax for such supplies and enter the value in respect tax type columns.

C

Goods send on approval basis but not returned

Taxable Value: Enter value of supplies sent on approval basis but not returned within the stipulated time (6 months).

Calculate the tax for such supplies and enter the value in respect tax type columns.

17

HSN Wise Summary of outward supplies

You will get all these details from GSTR-1 report. In the report, go to HSN/SAC Summary – 12 and drill down. Get the details of HSN/SAC and other details in the respective columns. However, tax rate is not available in this report.

You will get the tax rates for all HSN/SAC in the GST Rate Setup report. In this report, you can filter for each HSN/SAC and get the tax rate.

18

HSN Wise Summary of Inward supplies

You will get all these details from GSTR-2 report. In the report, go to HSN/SAC Summary – 13 and drill down. Get the details of HSN/SAC and other details in the respective columns. However, tax rate is not available in this report.

You will get the tax rates for all HSN/SAC in the GST Rate Setup report. In this report, you can filter for each HSN/SAC and get the tax rate.

19

Late fee payable and paid

A

Central Tax

Enter the central tax payable and paid values. Get these values through manual calculation.

B

State Tax

Enter the state tax payable and paid values. Get these values through manual calculation.