Extend due date for filing of GSTR -9, 9A and 9C for F.Y. 2017-18

he Chamber of Tax Consultants has made a representation to Smt. Nirmala Sitharaman Union Minister of Finance, Government of India & Chairperson – GST Council requesting  extension of due date for filing of GST Annual Return & Reconciliation Statement (form GSTR -9, 9A and 9C) for F.Y. 2017-18.

Smt. Nirmala Sitharaman
Union Minister of Finance, Government of India &
Chairperson – GST Council
134, North Block, New Delhi – 110 001

The Office of GST Council Secretariat,
5th Floor, Tower II, Jeevan Bharat Building, Janpath Road,
Connaught Place, New Delhi – 110 001
Contact.gstcouncil@gov.in
Tel: 011-23762656

Sub: Request for extension of due date for filing of GST Annual Return & Reconciliation Statement (form GSTR -9, 9A and 9C) for F.Y. 2017-18

Dear Madam/Sir,

The Chamber of Tax Consultants (CTC), Mumbai was established in 1926. CTC is one of the oldest voluntary non-profit making organizations in Mumbai – in its 93rd year – formed with the object of educating and updating its members on Tax and other Laws. It has robust membership strength of about 4000 professionals, comprising Advocates, Chartered Accountants and Tax Practitioners. The Chamber also has created a niche with the government and other regulatory agencies. It is the one of the leading institution for making effective representation with respect to Income Tax and Allied laws. It acts as catalyst for bring out necessary change both from the perspective of Government as well as Tax payers.

The Chamber sincerely believes that GST is in the best interest of the nation and the tax paying community at large. However, online technological infrastructure required for smooth implementation of GST is lagging behind and is resulting into hardship to the taxpayers in complying with the provisions of law.

The GST Council had extended the due date of filing GST Annual Return and Reconciliation statement, namely GSTR-9, 9A and 9C for the period 1st July 2017 to 31st March 2018, from 30th June 2019 to 31st August 2019 vide Order No.6/2019-Central Tax dated 28 June 2019.

Your good office will appreciate that till date very few taxpayers have been able to file their GST Annual Returns (Form GSTR 9, 9A) and GST Reconciliation Statement (Form GSTR 9C) for FY 2017-18. This itself indicates that tax payers are facing bonafide issues and hardships in filing the said forms.

In this context, we would like to appraise your good office with the following points which necessitate the extension of due date for filing of GST Annual Returns for F.Y. 2017-18 :

1.0. TECHNICAL ISSUES :

1.1. We would like to highlight that the GST portal technical issues, due to which the extension was granted earlier are still persistent. Some of the instances are as follows:

a. In many instances, the Json file required for offline preparation of GSTR – 9 is taking
more than 1 hour for generation, though site states that it would take 20 minutes.

b. There are lots of issues faced by a taxpayer while downloading Json file from the GST portal and then uploading the same in offline utility tool. Many errors such as ‘Download in process. Please check after 20 mins’, ‘File generation is in progress, please try again after some time’ are being faced.

c. The Json file of error report generated post uploading of GSTR – 9C does not provide any error details. Since the system is unable to provide the details of the error, the taxpayer is not able to identify the exact reason as to why the Json file is not getting processed successfully.

d. The digital signature of auditor who is certifying the reconciliation in GSTR – 9C is not getting signed. It was observed that one of the solutions for error was that of downloading Note pad++ and thereafter making manual change in utility folder of GSTR-9C. We request you to kindly address the issue by way of either updating the utility or publicizing technical options in case of difficulties in digitally signing the file.

2.0. CONTINUOUS CLARIFICATIONS FROM GOVERNMENT AND GST PORTAL REGARDING FILING OF GSTR 9 & GSTR 9C

2.1. We would like to highlight that there have been significant clarifications in the form of press releases, GSTN advisory notes which have been issued in recent past which clarify certain positions qua filing of GSTR 9 & GSTR 9C. Few examples are narrated below:

– Clarification regarding Annual Returns and Reconciliation Statement Posted On: 03 JUL 2019 5:03PM by PIB Delhi

– Advisory note on filing of GSTR-9 by GSTN in June 2019

– Advisory note on filing of GSTR-9C by GSTN in June 2019

2.2. Thus, in such an event of constant clarifications, the auditors and tax payers would require some additional time to arrive at a conclusion with respect to correct reporting in GSTR 9 & GSTR 9C. Having made available latest clarification on 3rd July, industry at large is of the opinion that a conclusive GST audit cannot be accomplished till 31st August 2019.

3.0. ADDITIONAL DETAILS TO BE COMPILED FOR IN THE ANNUAL RETURNS

3.1. It was expected that the data to be filled in Annual Returns would flow from monthly returns filed by taxpayer i.e. GSTR-3B and GSTR-1. Given below is a list of details which the taxpayers had not compiled while filing monthly returns but are required to compile at the time of filing Annual Returns:

a. Details of ITC availed as declared in returns filed during the financial year (GSTR – 9, Para 6)

While filing monthly GST 3B returns, taxpayer was required to provide details of ITC availed in para 4 with following break up:

(A) ITC Available

(1) Import of Goods

(2) Import of Services

(3) Inward supplies liable to reverse charge

(4) Inward supplies from ISD

(5) All other ITC

In GSTR-9, the ITC availed as per returns to be given with following break up:

6B. Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)

6C. Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed

6D. Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed

6E. Import of goods (including supplies from SEZ)

6F. Import of services (excluding inward supplies from SEZs)

6G. Input Tax credit received from ISD

6H. Amount of ITC reclaimed (other than B above) under the provisions of the Act

The above detail needs to be provided with further sub – categorization into Inputs, Input Services and Capital Goods.

Taxpayers were not required to give such details while filing monthly returns. Compilation of above referred details is time consuming.

b. Other ITC related information (reconciliation between ITC availed as per GSTR-3B and GSTR-2A (GSTR – 9 Para 8)

The form auto populates figures reflected in GSTR-2A and compares with ITC availed through monthly GST returns by taxpayer.

It was clarified by CBIC that the figures from GSTR-2A which is auto populated in GSTR-9 does not include ITC of those invoices wherein supplier has filed monthly returns after 30 April 2019.

It may be noted that GSTR-2A downloaded from GST portal is updated till the date of download. Taxpayers cannot download GSTR-2A which provides details for as on 30 April 2019. Thus, taxpayers are not in position to do reconciliation and understand as to for which invoices the differences are arising.

We request you to either enable taxpayers to downloaded line wise details of figures arrived from GSTR-2A or to remove respective Para from the form.

c. HSN wise summary of Inward Supplies (GSTR – 9, Para 18)

Since HSN wise details of inward supplies was not required for filing of monthly GST returns, many taxpayers have not maintained it. F.Y. 2017-18 being 1st year of implementation of GST, we request to remove this requirement from the form as compiling of said details is time consuming.

d. Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account (GSTR – 9C, Para IV, Table 14)

Taxpayers do not maintain expense head wise ITC accounts. Form-GSTR 9C requires – expense wise eligible and ineligible ITC details. You will appreciate that compilation of these details almost requires re-writing of ITC accounts. This is indeed cumbersome and time consuming for taxpayers.

F.Y. 2017-18 being 1st year of implementation of GST, we request to remove this requirement from the form or grant sufficient extension.

4.0. HEAVY RAINS AND FLOOD LIKE SITUATION

4.1. You are aware about heavy rains and flood like situation in various parts of India (Kerala, Karnataka, Western Maharashtra, Gujarat, Uttarakhand etc.). It has brought the life of affected people at standstill. The tax payers located in such areas would not be in position to file Annual Returns on or before due date. It will expose them to penalties for delay in filing Annual Returns.

5.0. It should also be noted that the due date for filing of Income Tax Returns ( non-Audit cases) is 31st August ,2019 and the due date for filing of Tax Audit Reports is 30th September,2019.

6.0. We would like to emphasise on the fact that extending the due dates for filing of GST Annual Returns for F.Y. 2017-18 will not lead to deferment of any revenue to government as taxpayers have already discharged their GST liability on monthly basis at the time of filing of GSTR-3B. However it will assist in compiling and submitting the details to the government authorities in a better manner.

7.0. In view of the above, we request your good office:

a. To address technical problems faced by taxpayers while uploading and filing of Annual Returns.

b. To relax information called for in Annual Returns which were not required to be compiled or be kept at the time of filing of monthly returns.

c. To extend the due date for filing of GST Annual Returns and Reconciliation Statement for F.Y. 2017-18 for two months i.e upto 31st October,2019. This will ease the hardship faced by the business community and assist in compiling quality data while filing the GST Annual Returns and Reconciliation Statements.

Thanking you,

Sincerely yours,

For THE CHAMBER OF TAX CONSULTANTS

Sd/- Vipul K. Choksi President

Sd/- Mahendra Sanghvi Chairman Law & Representation

Sd/- Apurva Shah Co-Chairman Committee

Download Representation for extension of due date for filing of GST Annual Return & Reconciliation Statement

Also Read- List of the other recent Representation

Dated	Submitted by	Link
17/08/2019	Chamber of Tax Consultants	Extend due date for filing of GSTR -9, 9A and 9C for F.Y. 2017-18
14/08/2019	Western Maharashtra Tax Practitioner’s Association	Extend Due date of GST Returns in Flood affected States
13/08/2019	Goods & Services Tax Practitioners Association of Maharashtra	Extend GST, Income Tax and other due dates falling in Aug & Sep 2019
12/08/2019	Association of Tax Lawyers, Delhi	Request to Extend time limit for claim of ITC for FY 2017-2018
10/08/2019	Karnataka State Chartered Accountants Association	Extend Due Date for Filing of Income Tax and GST Returns
18/07/2019	Tax Bar Association, Jodhpur	Extend due date for filing of Income-tax returns to 30th Sept 2019
11/06/2019	Goods And Services Tax Practitioners’ Association Of Maharashtra	GST Annual Return & subsequent reconciliation for GST Audit- Issues

CBIC made various amendments in Central Goods and Services Tax Rules, 2017

CBIC vide Notification No. 33/2019 – Central Tax dated July 18, 2019 has made various amendments in Central Goods and Services Tax Rules, 2017 which are prospectively effective from the date of notification.

Following are the gist of the amendments made thereunder:

Rule 12: Grant of registration to persons required to deduct tax at source or to collect tax at source-

Under Rule 12(1A) [New word inserted]:

(a) after the words “A person applying for registration to”, the words “deduct or” has been inserted.

(b) after the words “in accordance with the provisions of”, the words and figures “Section 51, or, as the case may be,” has been inserted.

These amendments in Rule 12(1A) has been made to bring tax deductor at the same foot with tax collector for complying with the requirement of mentioning the name of the State or Union territory in GST REG-07 in cases where, there is no physical presence of deductor or collector of tax.

Rule 46: Tax invoice

Amendment in fourth proviso w.e.f September 1, 2019: After the words “Provided also that a registered person”, the words “, other than the supplier engaged in making supply of services by way of admission to exhibition of cinematograph films in multiplex screens,” shall be inserted. This amendment mandates multiplexes to issue invoice to unregistered persons and persons not requiring tax invoice as well. This amendment need to be read in conjunction with newly inserted Rule 54(4A).

Rule 54: Tax invoice in special cases

Inserted Rule 54 (4A) [newly inserted]: A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if  such ticket does not contain the details of the recipient of service but contains the other information as mentioned under Rule 46: Provided that the supplier of such service in a screen other than multiplex screens may, at his option, follow the above procedure.

Rule 83A:  Examination of Goods and Services Tax Practitioners

Inserted Rule 83B [newly inserted]: Surrender of enrolment of Goods and Services Tax Practitioner ("GSTP")-

(1) A GSTP seeking to surrender his enrolment shall electronically submit an application in FORM GST PCT-06, at the common portal, either directly or through a facilitation centre notified by the Commissioner.
(2) The Commissioner, or an officer authorised by him, may after causing such enquiry as deemed fit and by order in FORM GST PCT-07, cancel the enrolment of such practitioner.

Rule 137: Tenure of Authority/National Anti-profiteering Authority 

Under rule 137 wherein the words “two years”, the words “four years” shall be substituted.
The tenure of Anti-Profiteering-Authority has been increased from two years to four years.

138E: Restriction on furnishing of information in PART A of FORM GST EWB-01

Amendment in the fourth proviso: 

(a) after the words “Provided that the Commissioner may,”, the words, letters and figures “on receipt of an application from a registered person in FORM GST EWB-05,” shall be inserted;
(b) after the words “reasons to be recorded in writing, by order”, the words, letters and figures “in FORM GST EWB-06” shall be inserted.

These amendments have been made to prescribe Form GST EWB-05, wherein application can be made for generation of E-way bill even after registered person has been seized to do so. Where in respect to such application is permission is granted for generation of E-way bill, such permission shall be granted in Form GST EWB-06.

New Forms Inserted:

FORM GST PCT-06 : Application for Cancellation of enrolment as GSTP.

FORM GST PCT-07 : Order of cancellation of enrolment as GSTP.

FORM GST EWB-05 : Application for unblocking of the facility for generation of E-Way Bill.

FORM GST EWB – 06 : Order for permitting/rejecting an application for unblocking of the facility for generation of E-Way Bill.

In FORM GST RFD-01, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:-

Statement 5B [Rule 89(2)(g)]: Refund Type: On account of deemed exports

In FORM GST RFD-01A, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely:-

Statement 5B [Rule 89(2)(g)]: Refund Type: On account of deemed exports

CBIC’s clarification on supply of ITes services to overseas clients and its coverage under intermediary services

The CBIC vide Circular No. 107/26/2019-GST dated July 18, 2019 has clarified various issues related to supply of Information Technology enabled Services (“ITeS services”) such as call center, business process outsourcing services, etc. and “Intermediaries” to overseas entities under GST law and whether they qualify to be “export of services” or otherwise.

Gist of the key clarifications issued are as under:

1. No intermediary services even where the supplier of services qualifies to be an agent/ broker if he is involved in the supply of services on his own account:

• Term ‘Intermediary’ has been defined in the sub-section (13) of Section 2 of the IGST Act, 2017 (“IGST Act”). The definition of intermediary, inter alia, provides specific exclusion of a person i.e. that of a person who supplies such goods or services or both or securities on his own account.
• Therefore, the supplier of services would not be treated as “intermediary” even where the supplier of services qualifies to be “an agent/ broker or any other person” if he is involved in the supply of services on his own account.

2. Definition of ITeS services:

• ITeS services, though not defined under the GST law, have been defined under the sub-rule (e) of Rule 10 TA of the Income-tax Rules, 1962 which pertains to Safe Harbour Rules for international transactions. It defines ITeS services as-
  
  "information technology enabled services" means the following business process outsourcing services provided mainly with the assistance or use of information technology, namely: 
  (i) back office operations; (ii) call centres or contact centre services; (iii) data processing and data mining; (iv) insurance claim processing; (v) legal databases; (vi) creation and maintenance of medical transcription excluding medical advice; (vii) translation services; (viii) payroll; (ix) remote maintenance; (x) revenue accounting; (xi) support centres; (xii) website services; (xiii) data search integration and analysis; (xiv) remote education excluding education content development; or (xv) clinical database management services excluding clinical trials, but does not include any research and development services whether or not in the nature of contract research and development services”.

3. Various scenarios when a supplier of ITeS services located in India supplies services for and on behalf of a client located abroad

• Scenario I: Supplier of ITeS services supplies back end services on his own accountIn such a scenario, the supplier will not fall under the ambit of intermediary under sub-section (13) of Section 2 of the IGST Act where these services are provided on his own account by such supplier. Even where a supplier supplies ITeS services to customers of his clients on clients’ behalf, but actually supplies these services on his own account, the supplier will not be categorized as intermediary.

• Scenario II: Supplier of backend services located in India arranges or facilitates the supplySuch backend services may include support services, during pre-delivery, delivery and postdelivery of supply (such as order placement and delivery and logistical support, obtaining relevant Government clearances, transportation of goods, post-sales support and other services, etc.). The supplier of such services will fall under the ambit of intermediary.

• Scenario III: Supplier of ITeS services supplies back end services, on his own account along with arranging or facilitating the supplyIn this case, the supplier is supplying two set of services, namely ITeS services and various support services to his client or to the customer of the client. Whether the supplier of such services would fall under the ambit of intermediary will depend on the facts and circumstances of each case and would be determined keeping in view which set of services is the principal/ main supply.

4. It is also clarified that supplier of ITeS services, who is not an intermediary in terms of sub-Section (13) of Section 2 of the IGST Act, can avail benefits of export of services if he satisfies the criteria mentioned in sub-Section (6) of Section 2 of the IGST Act.

GST Audit Check list for Composition Taxpayer

The CBIC has issued GST audit Manual 2019 after approval by the Board. The Board vide its letter F. No. 221/03/2013 - CX-6 dated August 30, 2018 requested to Directorate General to prepare a manual on Audit in GST for the consideration of the Board. The said GST audit manual contains check List for the audit of Composite Dealers in GSTAM - Annexure XIV.

Detailed Checklist as per GSTAM -Annexure XIV is as under:

S.No.	Source Documents	Manner of Ratio Calculation/ Study	Utilisation of the Ratios/Study in Audit
1.	GSTR 9 A as well as Profit & Loss account	Reconciliation of Turnover	To check whether turnover is under prescribed limit or not as P & L account provide turnover of all business related to a PAN
2.	GSTR 9 A & Profit & Loss Account/ Income & Expenditure Account	Break up of Sales/Revenue from operations	Break up is to be checked with regard to income from Supply of Goods or Services with regard to study of exclusion as provided under Section 10 of CGST Act, 2017
3.	Balance Sheet & GSTR-9 A Return	ITC availed	Availment of ITC can be checked with regard to study of exclusion as provided under Section 10 of CGST Act, 2017
4.	GSTR-9 A Return	ITC reversal	ITC reversal is required while opting in composition scheme
5.	Profit & Loss Account and GSTR 9A Return	Expenditure incurred on inward supplies vis a vis tax paid under RCM	The expenditure incurred on inward supplies (on which tax is liable to be paid under RCM) as provided in expenditure side of P& L Account can be matched with the value of such inward supplies as mentioned in GSTR 9A, if any discrepancy found, checks can be performed in details during audit.
6.	Profit & Loss Account and GSTR 9A Return	Amount of GST shown in expense side	As per Section 10 (4) of CGST Act, 2017, a composition dealer cannot recover tax from his customers on outward supply and tax is supposed to be borne by him from his own pocket. In other words Tax amount should be a part of the cost and should reflects in the expense side of P&L account. This can be verified and also reconciled with GSTR-9A return
7.	Profit & Loss Account/Trial Balance.	Scrap Sales: Sales	If ratio in the current year is lower, it may be on account of the clearance of scrap without payment of Tax
8.	Director’s Report in Annual Report and Quantitative details of production from Profit & Loss Account	Power Consumption/Fuel consumption(Qty): Production Quantity	To identify suppression of production resulting into supply of unaccounted Goods without payment of Tax
9.	Annual Report and documents pertaining to installed machinery.	Quantity of actual production (Nos./Kgs./Lt) : installed capacity	If the ratio is decreasing, there is a possibility of suppression of production and subsequent supply of Goods without payment of Tax
10.	Schedule of Quantitative details of tax Audit Report as required under Section 44AB of Income Tax Act,1961	Study of Quantitative details of raw Material as well as Finished Goods	Along-with the Profit & Loss Account, quantitative details of the consumption of major raw materials is also required to be given. Such quantitative details show the quantity of major raw material consumed and Production thereof. Such information may be helpful in working out the input-out ratio which can indicate suppression of production of goods and supply thereof without payment of Tax.
11.	Balance Sheet	Schedule of Current Liabilities	From the grouping of this schedule, Advance received from Buyers can be noticed. If any advance is received, then payment of Tax in the light of “time of supply of services” can be verified.
12.	Notes on Accounts	Study of Notes on Accounts	Notes of Significant Accounting Policies may be studied to find out the accounting policy in the areas like revenue recognition
13.	Trial Balance	Study of Income Accounts	Unusual income accounts may also be noticed in the Trial Balance. However, such accounts will not be reflected in the Profit & Loss Accounts as these accounts are adjusted against other accounts. Such account may be selected for finding of exact nature and detailed scrutiny.
14.	Trial Balance	Study of Expenditure Accounts	Some of the expenditure accounts on which RCM is applicable should also be selected to find out whether Taxpayer has paid Tax or not. For instance, Payment made towards Sponsorship services may be clubbed in the category of Advertisement and Sales Promotion Expenses which can be identified only from the Trial Balance. Similarly, freight paid may be clubbed with Purchases or Fixed Assets.

List of Records/Registers of Taxpayers to be verified during GST Audit by Dept

List of Records/Registers of Taxpayers to be verified during GST Audit by Dept

The CBIC has issued GST Audit Manual 2019 after approval by the Board. The Board vide its letter F. No. 221/03/2013 - CX-6 dated August 30, 2018 requested to Directorate General to prepare a manual on Audit in GST for the consideration of the Board. The said GST Audit Manual contains a Check List for verification of Records/Registers during the course of Audit verification in GSTAM - Annexure IX.

Following are the list of Records and Registers to be maintained by the taxpayers for Goods and Services as per GSTAM -Annexure IX is as under:

PART–I: GOODS

I. Records to be verified in the marketing and outward supplies department:-

1. Purchase Orders
2. Price Circulars
3. Delivery Challans
4. Material transfer note
5. Sales Book
6. Outward supply book

II. Records to be verified in the stores department (Where applicable):-

1. Stores Ledger
2. Goods Receipt Note (GRN)/Material Receipt Note/Inspection Cum Receipt Report (ICRR)
3. Material Return Note
4. Rejected Goods Register
5. Waste Register
6. Physical Stock Verification Statement
7. Job work/Sub-contract Register

III. Finance & Accounts related records:-

1. Ledgers
2. Debit Note
3. Credit Note
4. Journal Voucher
5. Internal Audit Reports
6. Purchase Book
7. Purchase Return Book
8. Income Tax Audit Report
9. Income Return
10. Fixed Assets Register
11. Monthly Stock Statement to Bank

PART-II –SUPPLY OF SERVICES

A. RECORDS TO BE VERIFIED

I. Marketing and sales department:-

1. Purchase Orders/Agreements/MOUs
2. Outward supply book

II. Stores department:-

1. Stores Ledger
2. Job work/Sub-contract Register

III. Finance & Accounts related records:-

1. Ledgers
2. Debit Note
3. Credit Note
4. Journal Voucher
5. Internal Audit Reports
6. Purchase Book
7. Purchase Return Book
8. Income Tax Audit Report
9. Income Return.   

CBIC issued Clarification regarding Annual Return i.e. GSTR – 9 and Reconciliation Statement i.e. GSTR – 9C. CBIC ने वार्षिक रिटर्न यानी GSTR - 9 और सुलह कथन यानी GSTR - 9C के बारे में स्पष्टीकरण जारी किया

CBIB ने वार्षिक रिटर्न यानी GSTR - 9 और सुलह कथन यानी GSTR - 9C के बारे में स्पष्टीकरण जारी किया

भारत सरकार ने 03 जुलाई, 2019 को एक प्रेस विज्ञप्ति जारी की है जिसमें वार्षिक रिटर्न (FORM GSTR-9 / FORM GSTR-9A) और सुलह कथन (FORM GSTR-9C) से संबंधित मुद्दों को स्पष्ट किया गया है। इस संबंध में सभी हितधारकों की जानकारी के लिए निम्नलिखित स्पष्टीकरण जारी किए गए हैं:

ए)। किसी भी अवैतनिक कर का भुगतान: सीजीएसटी अधिनियम की धारा 73 सभी करदाताओं को स्व-सुधार का एक अनूठा अवसर प्रदान करता है अर्थात यदि किसी करदाता ने भुगतान नहीं किया है, कम भुगतान किया है या गलत तरीके से धनवापसी प्राप्त की है या गलत तरीके से लाभ उठाया है या इनपुट टैक्स क्रेडिट का उपयोग किया है फिर किसी कर प्राधिकरण द्वारा नोटिस की सेवा से पहले, करदाता ब्याज के साथ कर की राशि का भुगतान कर सकता है। ऐसे मामलों में, इस तरह के करदाता पर कोई जुर्माना नहीं लगाया जाएगा। हालांकि, ऐसे मामलों में जहां कुछ सूचनाओं को FORM GSTR-1 में बाहरी आपूर्ति के विवरण या FORM GSTR-3B में नियमित रिटर्न में प्रस्तुत नहीं किया गया है, ऐसे करदाता भुगतान कर सकते हैं किसी भी समय FORM GST DRC-03 के माध्यम से ब्याज के साथ कर। वास्तव में, वार्षिक रिटर्न ऐसे करदाताओं को आपूर्ति का सारांश घोषित करने के लिए एक अतिरिक्त अवसर प्रदान करता है जिसके खिलाफ कर का भुगतान किया जाता है।

ख)। वार्षिक रिटर्न में घोषणा के लिए प्राथमिक डेटा स्रोत: समय और फिर से करदाता अनुरोध कर रहे हैं कि वार्षिक रिटर्न दाखिल करने और सुलह के बयान के लिए डेटा का प्राथमिक स्रोत क्या होना चाहिए। सूचना के प्राथमिक स्रोत के रूप में FORM GSTR-1, FORM GSTR-3B या खातों की पुस्तकों के उपयोग पर कुछ भ्रम की स्थिति रही है। यह ध्यान रखना महत्वपूर्ण है कि दोनों फॉर्म GSTR-1 और FORM GSTR-3B अलग-अलग उद्देश्यों के लिए काम करते हैं। जबकि FORM GSTR-1 बाहरी आपूर्ति के विवरण का एक खाता है, FORM GSTR-3B वह जगह है जहां सभी लेनदेन का सारांश घोषित किया जाता है और भुगतान किया जाता है। आदर्श रूप से, FORM GSTR-1, FORM GSTR-3B और खातों की पुस्तकों की जानकारी समकालिक होनी चाहिए और मान विभिन्न रूपों और खातों की पुस्तकों के बीच मेल खाना चाहिए। यदि समान मेल नहीं खाता है, तो मोटे तौर पर दो परिदृश्य हो सकते हैं, या तो सरकार को कर का भुगतान नहीं किया गया था या अधिक में कर का भुगतान किया गया था। पहले मामले में, एक ही वार्षिक रिटर्न में घोषित किया जाएगा और कर का भुगतान किया जाना चाहिए और बाद में, सभी जानकारी वार्षिक रिटर्न और वापसी में घोषित की जा सकती है (यदि पात्र हो) FORM GST RFD-01A के माध्यम से लागू किया जा सकता है। इसके अलावा, वार्षिक रिटर्न के माध्यम से किसी भी इनपुट टैक्स क्रेडिट को उलट या बदला नहीं जा सकता है। यदि करदाता किसी इनपुट टैक्स क्रेडिट को उलटने के लिए खुद को उत्तरदायी पाते हैं, तो वे अलग से FORM GST DRC-03 के माध्यम से भी ऐसा कर सकते हैं।

सी)। वार्षिक रिटर्न की तालिका 8D का आधार: वार्षिक रिटर्न की तालिका 8 में इनपुट टैक्स क्रेडिट की घोषणा के बारे में कुछ भ्रम प्रतीत होता है। इनपुट टैक्स क्रेडिट जिसे घोषित किया जाता है / तालिका 8 डी में गणना की जाती है, मूल रूप से क्रेडिट होता है जो कि करदाता को उसके FORM GSTR-2A में उपलब्ध था, लेकिन जुलाई 2017 से मार्च 2019 के बीच उसके द्वारा इसका लाभ नहीं उठाया गया था। अंतिम तिथि बीत चुकी है और करदाता लाभ नहीं उठा सकता है अब इस तरह के क्रेडिट। इस तरह के किसी भी ऋण की कमी का कोई सवाल ही नहीं है क्योंकि यह क्रेडिट कभी किसी करदाता के इलेक्ट्रॉनिक क्रेडिट बहीखाता में प्रवेश नहीं किया है। इसलिए, करदाताओं को इस तालिका में परिलक्षित मूल्यों के बारे में चिंतित होने की आवश्यकता नहीं है।यह केवल जानकारी है कि सरकार को निपटान के उद्देश्यों की आवश्यकता है। FORM GSTR-9 की तालिका 8A में आंकड़े केवल उन FORM GSTR-1 के लिए ऑटो-पॉपुलेटेड हैं, जिन्हें नियत तिथि तक संबंधित आपूर्तिकर्ताओं द्वारा प्रस्तुत किया गया था। इस प्रकार, वित्तीय वर्ष 2017-18 के दौरान की गई आपूर्ति पर आईटीसी, यदि संबंधित आपूर्तिकर्ता द्वारा उक्त तिथि से अधिक की सूचना दी गई है, तो उक्त तालिका 8 ए में ऑटो-आबादी नहीं होगी। यह भी ध्यान दिया जा सकता है कि FORM GSTR-2A नियत तारीख के बाद भी आपूर्तिकर्ताओं द्वारा प्रस्तुत संगत FORM GSTR-1 के आधार पर ऑटो-पॉप्युलेट किया जाता है। ऐसे मामलों में, अपडेट किए गए FORM GSTR-2A और तालिका 8A में ऑटो-पॉपुलेटेड जानकारी के बीच एक बेमेल होगा। यह ध्यान रखना महत्वपूर्ण है कि वार्षिक रिटर्न की तालिका 8A 1 ​​मई 2019 को FORM GSTR-2A से स्वतः पॉपुलेटेड है

घ)। तालिका 8Jof वार्षिक रिटर्न का परिसर: 4 जून 2019 को पहले जारी किए गए वार्षिक रिटर्न पर प्रेस विज्ञप्ति में, यह पहले ही स्पष्ट किया जा चुका है कि जुलाई 2017 से मार्च 2019 के बीच आयात के समय भुगतान किए गए IGST के सभी क्रेडिट तालिका 6E में घोषित किए जा सकते हैं। यदि एक करदाता द्वारा ठीक से किया जाता है, तो तालिका 8I और 8J में क्रेडिट पर जानकारी होगी जो करदाता के लिए उपलब्ध थी और करदाता ने इसका लाभ नहीं उठाया। समय सीमा पहले ही बीत चुकी है और करदाता अब इस तरह के क्रेडिट का लाभ नहीं उठा सकते हैं। इस तरह के किसी भी ऋण की कमी का कोई सवाल ही नहीं है क्योंकि यह क्रेडिट कभी किसी करदाता के इलेक्ट्रॉनिक क्रेडिट बहीखाता में प्रवेश नहीं किया है। इसलिए, करदाताओं को इस तालिका में परिलक्षित मूल्यों के बारे में चिंतित होने की आवश्यकता नहीं है। यह जानकारी है कि सरकार को निपटान के उद्देश्यों की आवश्यकता है।
ई)। नियमित रिटर्न में दर्ज नहीं की गई सूचनाओं की रिपोर्टिंग में कठिनाई: टेबल 16A में जानकारी न मिलने या FORM GSTR-9 में वार्षिक रिटर्न के 18 के बारे में कई प्रतिनिधित्व दिए गए हैं। यह देखा गया है कि छोटे करदाताओं को उन सूचनाओं की रिपोर्टिंग में काफी चुनौतियों का सामना करना पड़ रहा है जो उनके नियमित विवरण / रिटर्न (FORM GSTR-1 और FORM GSTR-3B) में स्पष्ट रूप से दर्ज नहीं की जा रही थीं। इसलिए, करदाताओं को सलाह दी जाती है कि वे इस तरह के सभी डेटा / विवरण (जो उनके नियमित विवरण / विवरण का हिस्सा नहीं हैं) को अपने ज्ञान और रिकॉर्ड के सर्वश्रेष्ठ के रूप में घोषित करें। यह डेटा केवल सूचना के उद्देश्यों के लिए है और इन तालिकाओं में बताई गई जानकारी में उचित / व्याख्यात्मक भिन्नता को प्रतिकूल रूप से नहीं देखा जाएगा।

ई)। नियमित रिटर्न में दर्ज नहीं की गई सूचनाओं की रिपोर्टिंग में कठिनाई: टेबल 16A में जानकारी न मिलने या FORM GSTR-9 में वार्षिक रिटर्न के 18 के बारे में कई प्रतिनिधित्व दिए गए हैं। यह देखा गया है कि छोटे करदाताओं को उन सूचनाओं की रिपोर्टिंग में काफी चुनौतियों का सामना करना पड़ रहा है जो उनके नियमित विवरण / रिटर्न (FORM GSTR-1 और FORM GSTR-3B) में स्पष्ट रूप से दर्ज नहीं की जा रही थीं। इसलिए, करदाताओं को सलाह दी जाती है कि वे इस तरह के सभी डेटा / विवरण (जो उनके नियमित विवरण / विवरण का हिस्सा नहीं हैं) को अपने ज्ञान और रिकॉर्ड के सर्वश्रेष्ठ के रूप में घोषित करें। यह डेटा केवल सूचना के उद्देश्यों के लिए है और इन तालिकाओं में बताई गई जानकारी में उचित / व्याख्यात्मक भिन्नता को प्रतिकूल रूप से नहीं देखा जाएगा।

छ)। वित्तीय वर्ष 2018-19 के दौरान भुगतान किए गए वित्तीय वर्ष 2017-18 के संबंध में रिवर्स चार्ज: कई करदाताओं ने उपयुक्त कॉलम या टेबल पर स्पष्टीकरण के लिए अनुरोध किया है जिसमें कर 2017-18 के लिए रिवर्स चार्ज के आधार पर भुगतान किया जाना था लेकिन वित्त वर्ष 2018-19 के दौरान भुगतान किया गया। यह ध्यान दिया जा सकता है कि चूंकि भुगतान वित्त वर्ष 2018-19 के दौरान किया गया था, इसलिए कर के ऐसे भुगतान पर इनपुट टैक्स क्रेडिट केवल वित्त वर्ष 2018-19 में लिया गया होगा। इसलिए, इस तरह के विवरण को वित्तीय वर्ष 2017-18 के लिए वार्षिक रिटर्न में घोषित नहीं किया जाएगा और वित्त वर्ष 2018-19 के लिए वार्षिक रिटर्न में घोषित किया जाएगा। यदि इस समायोजन के कारण टर्नओवर की गणना में कोई भिन्नता है, तो सामंजस्य कथन (FORM GSTR-9C) में कारणों के साथ रिपोर्ट किया जा सकता है।

ज)। चार्टर्ड अकाउंटेंट की भूमिका या सुलह बयान को प्रमाणित करने में लागत लेखाकार: ऐसी आशंकाएं हैं कि चार्टर्ड अकाउंटेंट या कॉस्ट अकाउंटेंट FORM GSTR-9C के तहत अपनी सिफारिशों में खाते की किताबों से आगे निकल सकते हैं। इस संबंध में GST अधिनियम स्पष्ट है। सुलह बयान के संबंध में, उनकी भूमिका करदाता के लेखा परीक्षित वार्षिक खातों के साथ वार्षिक रिटर्न (FORM GSTR-9) में घोषित मूल्यों को समेटने तक सीमित है।

सुलह बयान दर्ज करने की पात्रता के लिए टर्नओवर: यह ध्यान दिया जा सकता है कि कुल कारोबार यानी एक ही परमानेंट अकाउंट नंबर वाले सभी पंजीकरणों के टर्नओवर का उपयोग सुलह बयान की फाइलिंग की आवश्यकता को निर्धारित करने के लिए किया जाना है। इसलिए, यदि एक ही पैन पर दो अलग-अलग राज्यों में दो पंजीकरण हैं, तो स्टेट ए (1.2 करोड़ रुपये के टर्नओवर के साथ) और स्टेट बी (1 करोड़ रुपये के टर्नओवर के साथ) कह सकते हैं, दोनों को व्यक्तिगत रूप से सुलह बयान दर्ज करने की आवश्यकता है। उनके कुल कारोबार के बाद से उनका पंजीकरण रु। से अधिक है। 2 करोड़ रु। इस उद्देश्य के लिए कुल कारोबार जुलाई, 2017 से मार्च, 2018 की अवधि के लिए किया जाएगा।

वित्त वर्ष 2017-18 के लिए वित्त वर्ष 2018-19 के दौरान जारी किए गए क्रेडिट नोट्स / डेबिट नोटों का उपचार: यह ध्यान दिया जा सकता है कि वित्त वर्ष 2017-18 से संबंधित किसी भी आपूर्ति के लिए सितंबर 2018 के महीने के बाद कोई कर संकेत नहीं दिया जा सकता है। ; हालांकि, एक वित्तीय / वाणिज्यिक क्रेडिट नोट जारी किया जा सकता है। यदि किसी भी आपूर्ति के लिए क्रेडिट या डेबिट नोट जारी किया गया था और वित्त वर्ष 2018-19 के रिटर्न में घोषित किया गया था और वित्तीय वर्ष 2017-18 के लिए खातों की पुस्तकों में इसका प्रावधान किया गया है, तो इसे पं। में घोषित किया जाएगा। वार्षिक वापसी के वी। कई करदाताओं ने भी प्रतिनिधित्व किया है कि पं। में कोई प्रावधान नहीं है। वित्त वर्ष 2018-19 के दौरान जारी किए गए डेबिट नोटों के बदले टर्नओवर में समायोजन के लिए II का विवरण हालांकि वित्त वर्ष 2017-18 के खातों की पुस्तकों में उसी के लिए प्रावधान किया गया था। ऐसे मामलों में, वे FORM GSTR-9C में सामंजस्य कथन के तालिका 5O में समायोजित कर सकते हैं।

तालिका 6 बी और 6 एच में जानकारी का दोहराव: कई करदाताओं ने वार्षिक रिटर्न की तालिका 6 बी और 6 एच में सूचना के दोहराव के बारे में प्रतिनिधित्व किया है। यह ध्यान दिया जा सकता है कि तालिका 6H में लेबल स्पष्ट रूप से बताता है कि तालिका 6H में घोषित जानकारी तालिका 6B से अनन्य है। इसलिए, ऐसे इनपुट टैक्स क्रेडिट की जानकारी केवल पंक्तियों में से एक में घोषित की जानी है।

व्यय पर प्राप्त इनपुट टैक्स क्रेडिट का सामंजस्य: वार्षिक रिटर्न में घोषित इनपुट टैक्स क्रेडिट के साथ व्यय पर प्राप्त इनपुट टैक्स क्रेडिट के सामंजस्य के बयान कॉल की तालिका 14। यह ध्यान दिया जा सकता है कि केवल उन खर्चों को समेटा जाना है जहां इनपुट टैक्स क्रेडिट का लाभ उठाया गया है। इसके अलावा, तालिका 14 में दिए गए खर्चों की सूची प्रमुखों की एक प्रतिनिधि सूची है जिसके तहत इनपुट टैक्स क्रेडिट का लाभ उठाया जा सकता है। करदाता के पास खर्चों के किसी भी प्रमुख को जोड़ने का विकल्प है।

सभी करदाताओं से अनुरोध है कि वे अपना वार्षिक रिटर्न (FORM GSTR-9 / FORM GSTR-9A) और सुलह विवरण (FORM GSTR-9C) दाखिल करने की अंतिम तिथि, यानी 31 अगस्त 2019 से पहले दाखिल करें।



The Complete Press Release can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/07/Clarification-regarding-Annual-Returns-and-Reconciliation-Statement.pdf