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1. What is GSTR-1? Who is required to file the GSTR-1?
GSTR-1 is a monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.
Every registered taxable person, other than an input service distributor/compounding taxpayer/TDS Deductor/TCS Collector is required to file GSTR-1, the details of outward supplies of goods and/or services during a tax period, electronically on the GST Portal.
2. When can I opt for Quarterly filing of GSTR-1 return?
You can opt for Quarterly filing of GSTR-1 return under following conditions:
• In case, you are an existing taxpayer and has been enrolled with GST Portal and your aggregate turnover during FY 2016-2017 was upto Rs. 1.5 Crores
• In case, you have registered on the GST Portal after 1st July 2017 and expect your aggregate turnover during FY 2017-2018 to be upto Rs. 1.5 Crores
3. Is GSTR-1 filing mandatory?
GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period.
GST Filing, GST Login - GST Portal - Gst.gov.in
GST Filing, GST Login - GST Portal - Gst.gov.in
4. What are the available modes of preparing GSTR-1?
GSTR-1 can be prepared using the following modes through:
1. Online entry on the GST Portal
2. Uploading of invoice and other GSTR-1 data using Returns Offline Tool
3. Using third party application of Application Software Provider (ASPs) through GST Suvidha Providers (GSPs)
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5. What details have to be furnished in GSTR-1?
The following details of a tax period have to be furnished in GSTR-1:
a. Invoice level details of supplies to registered persons including those having UIN
b. Invoice level details of Inter- state supplies of invoice value greater than equal to INR 2,50,000 to unregistered persons (consumers)
c. Details of Credit/Debit Notes issued by the supplier against invoices
d. Details of export of goods and services including deemed exports (SEZ)
e. Summarised state level details of supplies to unregistered persons (consumers)
f. Summary Details of Advances received in relation to future supply and their adjustment
g. Details of any amendments effected to the reported information for either of the above categories.
h. Nil- rated, exempted, and non-GST supplies
i. HSN/SAC wise summary of outward supplies
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6. Which type of registered taxpayers are not required to file the GSTR-1?
The following taxpayers are not required to file GSTR-1:
• Taxpayers under the Composition Scheme (Return to be filled by them in GSTR 4)
• Non-resident foreign tax payers (Return to be filled by them in GSTR 5)
• Online information database and access retrieval service provider (Return to be filled by them in GSTR 5A)
• Input Service Distributors (ISD) (Return to be filled by them in GSTR-6)
• Tax Deducted at Source (TDS) deductors (Return to be filled by them in GSTR 7)
• E-commerce operators deducting TCS (Return to be filled by them in GSTR 8)
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7. What are the pre-requisites for filing GSTR-1?
Pre-requisites for filing GSTR-1 are:
a. The taxpayer should be a registered taxpayer and should have an active GSTIN during the tax period for which GSTR-1 has to be furnished.
b. The taxpayer should have valid login credentials (i.e., User ID and password) to login into GST Portal.
c. The taxpayer should have an active and non-expired/ revoked digital signature (DSC), in case the digital signature is mandatory
d. In case a taxpayer wants to use E-Sign, they must have a valid Aadhar number with access to the mobile number and e-mail id registered with Aadhar authority (UIDAI) as OTP will only be sent on the registered mobile number and e-mail id. In case the taxpayer has changed the mobile number and e-mail id, they must first update the same with UIDAI. For cancelled GSTINs, the taxpayers will have an option to file GSTR-1 for the period up to the date of cancellation.
e. In case taxpayer wants to use EVC, they must have access to the registered mobile number of the Primary Authorized Signatory
8. For which class of Taxpayers is DSC mandatory for filing returns?
DSC is mandatory in case of all Public & Private Limited Companies, Limited Liability Partnerships (LLPs), and Foreign Limited Liability Partnerships (FLLPs).
9. By when do I need to file the GSTR-1 for a given tax period? OR What is the due date for filing the GSTR-1?
The due date to file GSTR-1 for a given tax period is 10th day of the succeeding month.
For example, GSTR-1 for Goods/Services supplied during the calendar month of November 2017 should be filed by (23:59:59 hours) on 10th December, 2017.
10. How should the value of turnover to be in entered in the mandatory field on the landing page of GSTR-1?
The turnover value in Table 3 of GSTR-1 has to be entered manually for the first year as the information is not available with the GST system. From the second year of implementation of GST, the system will auto-calculate the turnover based on all the annual returns filed for all the GSTINs associated with a given PAN (PAN-based turnover).
However, the turnover value will be editable and you will have the option to amend it.
11. What does the ‘Total Invoice Value’ column indicate in GSTR-1?
The ‘Total Invoice Value’ column in GSTR-1 is for the invoice value inclusive of taxes.
12. Will there be any validation on relationship between Invoice value and Taxable Value?
Taxable value is the value as per the provisions of GST law. There will be no validation that the invoice value is equivalent to taxable value plus the tax amount.
13. Can I enter details of Goods and Services in the same invoice?
Yes, you can enter details of Goods and Services in the same invoices.
14. What are B2B Supplies?
B2B Supply refers to supply transactions between registered taxable entities/persons (Business-to-Business supplies).
15. What is meant by B2C Supplies?
B2C Supply refers to supply transactions between a Registered Supplier and an Unregistered Buyer (Business-to-Consumer).
16. What are Debit Notes?
A Debit Note is a document issued against an invoice in cases where the original invoice was issued at a value lower than the actual value of goods and/or services provided. It can also be issued in case of post supply price negotiations. The difference amount is accounted for in the form of a Debit note
17. What are Credit Notes?
Credit Note is a document issued against an invoice in cases where invoice was issued at a value higher than the actual value of goods and/or services provided or the invoice value is reduced due to post supply negotiations. This may also happen when the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient.
18. When are Debit Notes to be reported in the return?
Debit Notes are to be reported in the return of the month in which they are issued by the supplier.
19. When are Credit Notes to be reported in the return?
Credit Notes are to be reported in the return of the month in which they are issued but not later than the return of the September month following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier.
20. Does a tax payer need to report the credit notes and debit notes of supplies to consumer separately?
No. In case of supplies to consumers are to be reported in a consolidated manner (intra-state supplies to consumer and inter-state supplies of invoice value less than INR 2.5 lakhs), the credit/debit notes are not required to be reported separately. Such supplies have to be reported in a consolidated manner net off the values of credit and debit notes.
21. In case of Receipt of advance by the Supplier from a Receiver, is the supplier liable to pay tax on such an advance amount?
Yes, Supplier is liable to pay tax on advances received from Receivers for the supply of goods and services and report the consolidated advance received details in month in which payment is received. The amount of advances to be reported in GSTR-1 is net off the amount for which invoices have already been issued and the value reported in the same return in other sections.
22. How is the tax paid on advance payments adjusted against the invoice(s) issued in the subsequent tax period(s)?
The taxpayer has to declare the advance that has to be adjusted in the tax period in which advance is received. Subsequently when invoice is issued,then taxpayer can
adjust the tax liability of the invoice issued of that tax period, in the GSTR-1 of that period. This can be shown in the advance adjustment table of GSTR-1.
23. How is Export treated under the GST regime?
Exports are generally treated as Zero-rated Inter-State Supplies. In case of exports, the taxpayer has the option to export without payment of any integrated tax and claim refund of ITC (against the exports made) or the taxpayer may pay IGST and claim refund of the IGST amount paid (post affecting the exports).
24. Is shipping bill number mandatory while declaring export invoices in GSTR-1?
No, a taxpayer can furnish details of the export invoices in GSTR-1 and file the return without mentioning the shipping bill number and date, if the shipping bill details are not readily available with him.
25. How can shipping bill number be furnished after the filing of GSTR-1?
If the shipping bill details are received by the taxpayer after the filing of the GSTR-1, he needs to declare it in the GSTR-1 of the month in which he receives it through the amendment section of GSTR-1.
26. How do I report supplies to SEZ units or SEZ developers in GSTR-1?
As the SEZ unit or SEZ developer are registered and have GSTIN, the invoice details of supplies to them need to be reported in the section of supplies to registered taxpayers (B2B invoice details) with appropriate SEZ flag.
27. Is it required to submit the details of supplies effected through E-Commerce?
Yes. The return provides for the declaration of the details of all taxable Supplies effected through E-Commerce along with the GSTIN of the e-commerce portal in
GSTR-1. However, this would be implemented once the relevant provisions of GST law are notified.
28. How should exempt supplies through E-Commerce operator be reported in GSTR-1?
It should be reported in a consolidated manner in the nil rated and exempt supply section of the GSTR-1.
29. Who is liable to pay tax under Reverse charge mechanism?
The recipient of goods and services is liable to pay tax under reverse charge mechanism, if the said goods or services are notified to be subject to Reverse Charge and if they are received from unregistered persons by the recipients and its value is more than specified threshold of Rs 5000 per day.
30. Whether purchases from unregistered person, which are subject to reverse charge, for which the recipient issues a tax invoice, is required to be reported ?
All the purchases from unregistered person, which are subject to reverse charge, for which the recipients issues a tax invoice are to be reported in GSTR-2 (and not in GSTR-1).
31. Do I need to upload the invoice(s) details at the time of filing GSTR-1?
Taxpayers can upload invoice details any time during the tax period and not just at the time of filing of GSTR-1. For example, let’s take September 2017 as the tax period - the tax payer can upload invoices from 1st September to 10th October and after 15th October in case of late filing of GSTR-1.
32. Until when can changes be made to the uploaded invoice details?
Taxpayers can modify/delete invoices any number of times till they submit the GSTR-1 of that particular tax period. The uploaded invoice details are in a draft version, and can be changed irrespective of due date until the GSTR-1 is submitted.
33. Can there be duplicate invoice series in a particular financial year for a particular GSTIN?
For a particular GSTIN, there cannot be duplicate invoice series in a particular financial year. The GST system will not accept duplicate supply invoices in a return and will provide error on validation.
34. Can a registered taxpayer have multiple series of tax invoices?
Yes, a tax payer can have multiple series of tax invoices in a financial year. There is no limit on the number of series of tax invoices that one can have in a financial year.
35. Is there any specified format for invoice number under GST laws?
Yes, the invoice number has to be of maximum length of 16 characters and the allowable characters are alphanumeric and special characters of dash and slash.
36. What is the cut-off date for entry of invoices in GSTR-1 in case a normal taxpayer opts for composition scheme?
In cases where a taxpayer opts for composition scheme, GSTR-1 will be available for filing only for the period during which the taxpayer was registered as normal taxpayer. The taxpayer would be able to file GSTR-1 for the said period, even if filed with delay, for the period prior to opting to composition scheme.
37. What is the due date for the payment of monthly tax liabilities for normal taxpayers?
A normal taxpayer is required to discharge their return related liability at the time of filing of GSTR-3. The current due date for filing GSTR-3 is 20th of the succeeding month.
38. From where can I file the GSTR-1 and what are the steps involved?
For a detailed description along with screenshots for filing GSTR-1, please refer to the User Manual available at help section of the GST Portal.
39. Does a taxpayer need to electronically sign GSTR-1 after successful submission of GSTR-1?
Yes, a tax payer needs to electronically sign the GSTR-1 after successfully submitting it, otherwise GSTR-1 will be considered as not-filed. The successful submission freezes the GSTR-1 and no changes can be made by taxpayer thereafter.
40. What are communications received after successful filing of GSTR-1?
a. Application Reference Number (ARN) gets generated on successful filing of GSTR-1.
b. An SMS and email is also sent to the taxpayer on the Mobile Number and E mail ID of his primary authorised signatory.
41. What are the different ways in which GSTR-1 can be electronically signed?
Taxpayers can electronically sign their returns using a DSC (mandatory for all types of companies and LLPs), E-sign (Aadhaar-based OTP verification), or EVC (Electronic Verification Code sent to the registered mobile number of the authorized signatory)
42. What precautions need to be taken while applying Digital Signature Certificate (DSC)?
1. DSC should be Class II or Class III, PAN-based DSC
2. The DSC must not be expired
3. The DSC must be registered on the GST Portal
4. EM Signer version 2.6 must be installed on the computer
5. The DSC Dongle must be connected to the computer
43. Will a taxpayer receive notice if he does not file GSTR-1 by due date?
Yes, he will receive a system generated return defaulter notice in format 3A if he fails to file GSTR-1 by due date.
44. Does a taxpayer need to check the validity of the registration of the recipients furnished in GSTR-1?
Yes, the taxpayer should check the validity of the recipients GSTIN and upload the invoice details only if the recipient was active on the date of issue of invoice, otherwise the system will throw a validation error and will not accept invoice details pertaining to that GSTIN.
45. Up to how many decimal digits do different values need to be declared in GSTR-1?
All values like invoice value, taxable value and tax amounts are to be declared up to 2 decimal digits. The rounding off of the self-declared tax liability to the nearest rupee will be done in GSTR-3.
46. A taxpayer cannot file GSTR-1 before the end of the current tax period. Is there any exception to this rule?
A taxpayer cannot file GSTR-1 before the end of the current tax period. However, following are the exceptions to this rule:
a. Casual Taxpayers after the closure of their business can file GSTR-1 before the end of the current tax period
b. A taxpayer who has applied for cancellation of registration will be allowed to file GSTR-1 after confirmation of receipt of the application before the end of the current tax period
47. I am unable to view the invoices, I have uploaded. What should I do?
Scroll down to the bottom of the GSTR-1 – Details of outward supplies of goods or services page and click the GENERATE GSTR1 SUMMARY button. This will include the auto drafted details pending for action from recipients. Also the invoices you have added will start reflecting in the relevant section of the GSTR-1.
In case you want to see the summary instantly, after you have added the invoices, you can also generate the summary by clicking the GENERATE GSTR1 SUMMARY button. However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary again (within 10 minutes of earlier generated summary), you may get an error message on top of the page.
The summary is generated by the GST Portal automatically at an interval of every.
You can also check if any error file has been generated on upload of JSON generated from Offline Tool. If any error file is generated, you can download the error report and rectify the issues using the Offline Tool.
48. The invoice count on the tile summary is different from the number of invoices I had entered/ uploaded. Why?
The invoice count on the tile summary gets updated only after you click the GENERATE GSTR1 SUMMARY button. You can click the GENERATE GSTR1 SUMMARY button to refresh the tile summary.
However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary again (within 10 minutes of earlier generated summary), you may get an error message on top of the page.
The summary is generated by the GST Portal automatically at an interval of every .
You can also check if any error file has been generated on upload of JSON generated from Offline Tool. If any error file is generated, you can download the error report and rectify the issues using the Offline Tool.
49. How can I delete or modify the invoices which have been earlier successfully uploaded?
You can click the EDIT/ DELETE button to modify or delete the invoices which have been earlier successfully uploaded. The uploaded invoice details are in a draft version, and can be changed until GSTR-1 is submitted.
50. After successfully submitting my GSTR-1, I am getting system error when I am affixing my DSC. What should I do?
In case of DSC related issues, click here to know more.
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51. How can I file Nil GSTR-1?
You can file nil GSTR-1 by first Generating Summary and then submitting the return without entering any data and signing with applicable signature.
52. Can I file GSTR-1 of August if July GSTR-3 is not filed?
You cannot file GSTR-1 of August if July GSTR-3 is not filed. However, you can upload the invoices in GSTR-1 of August and September, 2017.
53. I am a Supplier Taxpayer and I have forgotten to upload invoices issued to a registered recipient. How can the receiver taxpayer claim credit so that I can discharge
liabilities on such invoices? Or I am a receiver taxpayer and my supplier has forgotten to upload invoices issued to me. How can I claim credit on such invoices?
In case, a supplier taxpayer has NOT uploaded invoice(s) in his/her Form GSTR-1, for supplies to registered persons and has filed Form GSTR-1, the recipient taxpayer can take following two actions:
• The recipient taxpayer can add such invoices in his/her Form GSTR-2. The added invoices will appear in the GSTR-1A (auto-drafted) of the supplier taxpayer. The Supplier taxpayer can accept them before filing their GSTR-3 return of the month. These invoices will then form a part of that month’s return of the supplier taxpayer and the supplier taxpayer would be able to discharge their liability without any interest. The recipient taxpayer will also be entitled to credit, if eligible, on such invoices in that very month.
• In case, the recipient taxpayer fails to add these invoices in his/her Form GSTR-2 of the month, the supplier taxpayer can add these invoices in their next month’s return and pay their liability with due interest. These invoices will then be auto-populated in the Form GSTR-2 of the recipient taxpayer and the recipient taxpayer can claim credit, if eligible, in the month in which it is uploaded by supplier taxpayer.
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1. What is Form GSTR-2?
GSTR-2 is the details of inward supplies of goods or services to be furnished by registered taxpayer on a monthly basis. The GSTR-2 would be prepared by registered taxpayer by acting upon on auto-populated details from GSTR-1,5,6, 7,8 filed by the corresponding supplier/ Non-Resident taxable persons/ ISD/ Tax Deductor/ Tax Collector and by adding missing /other details as applicable. The registered taxpayer can avail Input Tax Credit (ITC) for eligible inward supplies.
2. Who is required to file Form GSTR-2
Every registered person, other than an Input Service Distributor or a Non-Resident taxable person or a person paying tax under the provisions of section 10 (Composition taxable person) or section 51 (TDS) or section 52 (TCS), is required to file Form GSTR-2 (Statement of Inward Supplies), on a monthly basis, prepared on the basis of auto-populated details from the Form GSTR-1 of the suppliers after accepting, modifying, rejecting, or keep pending such data.
Receiver taxpayers can also add inward supplies and credit or debit notes received for supplies that are not declared by the supplier taxpayer in Form GSTR-1.
Recipient is also required to declare his claim of ITC on inward supplies in Form GSTR-2.
Form GSTR-2 needs to be filed even if there is no business activity (Nil Return) during a given tax period.
3. Is there any taxpayer who is exempt from filing Form GSTR-2?
Yes, the following taxpayers are exempt from filing Form GSTR-2:
• Input Service Distributors
• Taxpayers under the Composition Scheme
• Non-resident Taxable Persons
• Taxpayers paying tax under section 51 (TDS) or 52 (TCS)
4. By when do I need to file Form GSTR-2 for a given tax period? OR What is the due date for filing Form GSTR-2?
The due date for filing Form GSTR-2 is the 15th of the month succeeding the tax period.
Example: The goods and/or services received during the month of January, should be filed between 11th and 15th of February. In other words, for the supplies received in the month M, Form GSTR-2 shall be filed on or before the 15th day in month M+1. However, action can be taken on auto-drafted details only after 11th of month succeeding the tax period.
5. Can the date of filing of Form GSTR-2 be extended?
Yes, date of filing of Form GSTR-2 can be extended by the Board/Commissioner by notification.
6. Is there any late fee applicable on filing of Form GSTR-2 after due date? If yes, what are the charges?
Yes, a receiver tax payer is charged late fee for filing Form GSTR-2 after the due date.
Late fee for filing Form GSTR-2 after the due date is auto calculated. Payment of late fee is not required before filing of Form GSTR-2. The fee must be paid before filing of Form GSTR-3, without which the return is considered invalid.
Late fees payable is Rs 100/- for every day (as per CGST Act) during which such failure continues subject to maximum of Rs 5000/-, (fees as per SGST Act will be charged separately as per respective SGST Act).
7. What is the definition of inward supplies under GST?
The inward supplies include all inward supplies of goods and/ or services, including inward supplies of services and goods on which the tax is payable on reverse charge basis.
8. Under what circumstances can the details of inward supplies of month M in the Form GSTR-2 can be filed before the end of month M (before the end of the tax period)?
Normal taxpayers cannot file Form GSTR-2 before the due date of the filing of Form GSTR-1 of the current tax period.
However, following are the exception scenario for filing before due date:
a. Casual taxable person
b. Surrender of Registration by Normal Taxpayer Surrender of Registration by Normal Taxpayer
However, taxpayer who has applied for cancellation/ surrender of registration would be allowed to file GSTR-2 only after confirmation of cancellation application.
9. What is the time limit up to which a taxpayer can claim ITC?
ITC can be claimed up to the due date of filing of the return of the tax period ending September of the subsequent financial year in which the original invoice/ debit note was issued or the annual return of the subsequent financial year is filed, whichever is earlier. If the invoice date is after this limitation period, credit is not allowable.
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10. What are the pre-conditions for filing GSTR-2?
Pre-conditions for filing of GSTR-2 are:
• The receiver taxpayer should be a Registered Normal Dealer and should have an active GSTIN.
• Receiver taxpayer should have valid login credentials (i.e., User ID and password).
• Receiver taxpayer should have valid and non-expired/ unrevoked Digital Signature Certificate (DSC which is mandatory for companies, LLPs and FLLPs).
• Receiver taxpayer should have a valid Aadhaar number with mobile number, in case they want to use the E-Sign option.
• A receiver taxpayer should have with him an active mobile number which is indicated in his registration details furnished to GST Portal at the time of enrolment/ registration or amendment to registration details for signing through EVC.
• A receiver taxpayer will have an option to file Form GSTR-2 for cancelled GSTINs for the period in which it was active.
• Due date for filing of Form GSTR-1 of the same tax period should have lapsed.
11. What happens after Form GSTR-2 is filed?
After Form GSTR-2 is filed:
• ARN is generated on successful submission of the Form GSTR-2 Return. In case, the return is filed through an offline utility, a Temporary ID is generated when the taxpayer uploads the .JSON file. On successful submission of the Form, an ARN is generated.
• An SMS and an email are sent to the taxpayer on his registered mobile and email on successful submission of Form GSTR-2.
• Once the Form is submitted after affixing DSC or E-sign or EVC as the case may be, the Form is passed on to:
i. The CBEC (Central Board of Excise and Customs – the central tax authority)
ii. Tax authority of jurisdictional State or UT of
• In case of modifications or additions in Form GSTR-2, such details are auto-populated in Form GSTR-1/ 1A/ 5 of counterparty supplier taxpayers.
• Electronic Credit Ledger is updated.
12. Where can I access my Form GSTR-2 for a given tax period?
In the post-login mode, you can access Form GSTR-2 return by navigating to the Returns Dashboard and selecting the given financial year and return filing period.
Path: Services > Returns > Returns Dashboard
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13. What are the steps involved in filing Form GSTR-2?
• Receiver taxpayer logs into the GST portal using their login ID and password.
• Navigate to Services > Returns > Returns Dashboard.
• Select the financial year and tax period for which GSTR-2 needs to be filed and click SEARCH.
• All returns pertaining to the given tax period will be displayed as tiles.
• Select the GSTR-2 tile and click on PREPARE ONLINE or PREPARE OFFLINE.
• There are two tabs on the top indicating “Uploaded by Supplier” and “Uploaded by Recipients.
• Receiver taxpayer will be able to see the supplier-wise summary of all invoices received.
• Clicking on the GSTIN of a supplier will display the invoice wise list of the invoices uploaded by that supplier or uploaded by the receiver, depending on which tab on the top green band is clicked. Against each invoice of that supplier, receiver taxpayer shall take one of four possible actions – Accept, Modify, Reject, and Keep Pending.
• The taxpayer can also Add the missing invoices by clicking on the “Uploaded by Recipients” link on the top and subsequently clicking on the ADD MISSING INVOICE tab.
• After taking action and entering/ uploading all the invoices and details in the various sections of the GSTR-2, taxpayer will click SUBMIT to validate the data. On SUBMIT, if the data furnished by the taxpayer is valid the declaration of the tax payer gets frozen.
• Once the data is validated, taxpayer can click on FILE GSTR-2 using DSC or E-Sign or EVC (DSC is mandatory for companies, LLPs, and FLLPs).
• A confirmation message will pop-up to confirm or cancel the filing with YES and NO options respectively. Upon clicking YES, GSTR-2 will be filed and Acknowledgement Reference Number (ARN) will be generated for the same.
For a detailed description along with screenshots, please refer to the User Manual.
14. How can I file a Nil Return, if I have no Inward/ supplies transaction in the month?
In case there are no inward supplies details to be furnished for the month simply take action on auto-populated details if any and submit GSTR-2
15. Why do I need to generate GSTR-2 summary?
You need to generate GSTR-2 summary to update the summary on the tiles and to view the number of auto-drafted invoices/ credit note / debit notes etc. on the tile.
16. Why do I need to preview the GSTR-2 before submitting GSTR-2?
Preview button will download the draft Summary page of your GSTR-2 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections with patience before submitting the GSTR-2. The PDF file generated would bear watermark of draft as the details are yet to be submitted.
17. Why do I need to preview the GSTR-2 after submitting GSTR-2?
Preview button will download the Summary page of your GSTR-2 in PDF format. The PDF file generated would bear watermark of final GSTR-2. You can save these for quick future reference.
18. After I have taken action on the invoices (Accept. Reject, Modify/ Mark as pending), what is the next step?
After you have taken action on the invoices (Accept. Reject, Modify/ Mark as pending), you need to:
1. Add missing invoices/other details
2. Take action on other auto-drafted details
3. Preview GSTR-2
4. Acknowledge and Submit GSTR-2 to freeze data
5. File GSTR-2 with DSC/ EVC
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19. What are the modes of signing GSTR-2?
You can file GSTR-2 using DSC, E-Sign or EVC.
Digital Signature Certificate (DSC)
Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical or paper certificates. A digital certificate can be presented electronically to prove one’s identity, to access information or services on the Internet or to sign certain documents digitally. In India, DSC are issued by authorized Certifying Authorities.
The GST Portal accepts only PAN based Class II and III DSC.
To obtain a DSC, please contact any one of the authorised DSC-issuing Certifying Authorities: http://www.cca.gov.in/cca/?q=licensedtica.html
Electronic Signature (E-Sign)
Electronic Signature (E-Sign) is an online electronic signature service in India to facilitate an Aadhar holder to digitally sign a document.
A One Time Password (OTP) will be sent to mobile phone number that is registered with Aadhar at the time of digitally signing documents at the GST Portal.
Electronic Verification Code (EVC)
The Electronic Verification Code (EVC) authenticates the identity of the user at the GST Portal by generating a OTP. The OTP will be sent to the mobile phone number of the registered mobile phone of Authorized Signatory filled in part A of the Registration Application.
20. Can I preview the Form GSTR-2 before submitting?
Yes, you can preview the Form GSTR-2 before submitting on the GST Portal.
21. In case total purchases from unregistered suppliers exceed the prescribed monetary limit for any day, what needs to be done?
In case total purchases from unregistered suppliers exceed the prescribed monetary limit for any day, then the entire purchase for the affected day may be reported through a consolidated monthly invoice.
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