GST HANDBOOK FOR ACCOUNTANTS -

JOURNAL ENTRIES

Prepared by: CA. Venugopal Gella

Intention:

1. To Ease the Accountant

2. Tally screenshots are presented for educational purpose.
Venugopal Gella
3. No part of the document shall be construed as promotion of any Chartered
person/organisation.
Accountants
4. This is the V 1.0, and we update the document time to time.
Tuesday, 25 July 2017
 Contents

List of Ledgers to be created ...................................................................................................................... 2

Journal Entries in Books of accounting ...................................................................................................... 3
Recording a journal voucher in tally .......................................................................................................... 7
Create RCM Purchase Ledger ................................................................................................................ 7
Accounting for RCM Transaction ........................................................................................................... 8
Increase Tax Liablity ............................................................................................................................... 9
Increase Liability and Credit Jointly ..................................................................................................... 10
Payment of Taxes ................................................................................................................................. 11
RCM Payment Voucher ........................................................................................................................ 12
Recording a journal voucher to raise liability for reverse charge ........................................................ 13
Reverse RCM Liability & Take Credit ................................................................................................... 15
Claim tax credit when the advance amount paid matches with the purchase value .......................... 16
Cancellation/Reversal of Payment Voucher ........................................................................................ 19
Purchase Returns under reverse charge .............................................................................................. 20
To record a debit note ......................................................................................................................... 22
Input Tax Credit........................................................................................................................................ 24
P&L and GST ............................................................................................................................................. 25
Return for the Month of July, August & September due dates ............................................................... 26

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List of Ledgers to be Created
There is no defined rule of accounting for GST. These ledgers and entries are created to have better
control and ease of reconciling with the books Electronic Registers maintained by GSTN. If multiple
GSTIN Books are maintained in same entity additional ledgers may be created as per the need.

Current Assets Duties and taxes (current liabilities)

Input CGST A/c 9% Output CGST A/c*
Input SGST A/c 9% Output SGST A/c*
Input IGST A/c 18% Output IGST A/c*
Input CGST RCM A/c 9% Output CGST (Advance) A/c
Input SGST RCM A/c 9% Output SGST (Advance) A/c
Input IGST RCM A/c 18% Output IGST (Advance) A/c
Input CGST URD A/c CGST Advance A/c
Input SGST URD A/c SGST Advance A/c
Input IGST URD A/c 9% Output CGST URD A/c(Liability)
ITC CGST Ledger A/c 9% Output SGST URD A/c(Liability)
ITC SGST Ledger A/c 18% Output IGST URD A/c(Liability)
ITC IGST Ledger A/c 9% Output CGST RCM A/c(Liability)
Provisional ITC CGST A/c 9% Output SGST RCM A/c(Liability)
Provisional ITC SGST A/c 18% Output IGST RCM A/c(Liability)
Provisional ITC IGST A/c IGST Advance A/c
Electronic Cash CGST Ledger A/c *Note: Here only 18% GST rate is
Electronic Cash SGST Ledger A/c considered. Similar entries apply for
Electronic Cash IGST Ledger A/c other rates of taxes.
Cash/ Bank A/c

Sales A/c Current Liability

Local B2B sales A/c Liability Ledger CGST A/c
Local B2C sales A/c
Liability Ledger SGST A/c
Interstate B2B sales A/c
Interstate B2C sales A/c Liability Ledger IGST A/c

Direct Expenses A/c

Direct Expenses Registered A/c Indirect Expenses A/c

Indirect Expenses Registered A/c
Direct Expenses Unregistered A/c
Indirect Expenses Unregistered A/c

Purchase A/c Sundry Creditors (Group in tally)

Local Purchase A/c Creditors – Registered
Interstate Purchase A/c Creditors – Unregistered
Local RCM Purchases A/c
Interstate RCM Purchases A/c Creditors – Registered (ledger)
URD Purchase A/c Vendors A/c (registered)
Import A/c Vendors A/c (unregistered)
Local Composition Dealer Purchase A/c
Interstate Composition Dealer Sundry Debtors
Purchase A/c
Exempt & Nil rated Purchase A/c Debtors

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 Journal Entries in Books of accounting

Transaction Under GST (All values are sample number for understanding)
Outward Supply-Sales Reporting in GSTR table
Local Sale – B2B Dr Debtors A/c 1,41,600 GSTR 1
Cr Local B2B sales A/c 1,20,000 Table 4A
Cr 9% Output CGST A/c 10,800 eCommerce Transactions
Cr 9%Output SGST A/c 10,800 can be an additional entry
Interstate Sale Dr Debtors A/c 1,18,000 GSTR 1
Cr Interstate B2B sales A/c 1,00,000 Table 4A
Cr 18% Output IGST A/c 18,000
Local Sale – B2CL Dr Debtors A/c 11,80,000 GSTR 1
Cr Local B2C sales A/c 10,00,000 Table 5
Cr 9% Output CGST A/c 90,000 To report with state code
Cr 9% Output SGST A/c 90,000
Export (When GST Dr Debtors A/c 2,00,000 GSTR 1
payable) Dr IGST Refund Due A/c. 36,000 Table 6A
Cr Sales (export) A/c 2,00,000 With payment of Duty
Cr 18% Output IGST A/c 36,000
Export Dr Debtors A/c 1,25,000 GSTR 1
Cr Sales (export) A/c 1,25,000 Table 6A
Under LUT or Bond
Local Sale – B2CS Dr Debtors A/c 1,41,600 GSTR 1
Cr Local B2C sales A/c 1,20,000 Table 7A
Cr 9% Output CGST A/c 10,800
Cr 9% Output SGST A/c 10,800
Exempted / NIL Dr Debtors A/c 1,50,000 GSTR 1
Cr Exempted Sales A/c 1,50,000 Table 8

Credit Note – B2B Dr Local B2B sales A/c 1,20,000 GSTR 1

Dr 9% Output CGST A/c 10,800 Table 9
Dr 9% Output SGST A/c 10,800 Adjustments to Past sales
Cr Debtors A/c 1,41,600
Credit Note – B2C Dr Local B2C sales A/c 1,20,000 GSTR 1
Dr 9% Output CGST A/c 10,800 Table 10
Dr 9% Output SGST A/c 10,800 Adjustments to Past sales
Cr Debtors A/c 1,41,600
Advance receipt Dr Cash/Bank A/c 10,000 GSTR 1
(say in July) (A) Dr IGST Advance A/c 1,800 Table 11A
Cr Customer A/c 10,000
Cr 18% Output IGST (Advance) A/c 1,800
Raising of Invoice Dr Customer A/c 1,18,000 GSTR 1
in subsequent Cr Sales A/c 1,00,000 Table 4A
month (say in Cr 18% Output IGST A/c 18,000
August) (B)
Dr 18% Output IGST A/c 1,800 GSTR 1
Cr IGST Advance A/c 1,800 Table 11B
Dr Cash/Bank A/c 1,08,000 NA
Cr Customer A/c 1,08,000

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Inward Supply-Purchases from
Registered Dealer Dr Local Purchase A/c 1,00,000 GSTR 2
- Intra state Dr Input CGST A/c 9,000 Table 3
Dr Input SGST A/c 9,000
Cr Vendor (registered) A/c 1,18,000
Registered Dealer Dr Local Purchase A/c 10,000 GSTR 2
- Intra state Dr Input CGST A/c 900 Table 3
(Not reflected in Dr Input SGST A/c 900
supplier i.e. GSTR Cr Vendor (registered) A/c 11,800
1 mismatch case)
Registered Dealer Interstate Purchase A/c 15,000 GSTR 2
(Inter State) Dr Input IGST A/c 2,700 Table 3
Cr Vendor (registered)A/c 17,700
Inward Supply attracting Reverse charge mechanism:
1) Notification No.8/2017-Central Tax (Rate) – Exemption from payment of
tax under reverse charge on inward supplies from dealer who is/are
unregistered dealers
–> Limit = Amount < 5,000/ day = Exempted from Tax (within state only)
2) Notification 4/2017-Central Tax (Rate)- List of goods on which Reverse-
charge is applicable
3) Notification 13/2017-Central Tax (Rate) - List of goods on which Reverse-
charge is applicable
(For better understanding RCM payable on URD is referred as URD only)
Purchase from Dr URD Purchase A/c 20,000 GSTR 2
Unregistered Cr Vendor (unregistered) A/c 20,000 Table 4B
Dealer (Day 1)
Tax payable on Dr Input CGST URD A/c 1,800
Reverse charge Dr Input SGST URD A/c 1,800 GSTR 2
from above URD Cr 9% Output CGST URD 1,800 Table 4B
purchase (Day 1) A/c(Liability) 1,800
Cr 9% Output SGST URD
A/c(Liability)
Purchase from Dr URD Purchase A/c 4,500
unregistered Cr Vendor (unregistered)A/c 4,500 GSTR 2
dealer (Day 2) (As the amount doesn’t exceed Table 4B
5,000/day overall thus exempted)
Legal service Legal Expenses A/c 30,000 GSTR 2
received on which Cr Service Provider (registered) 30,000 Table 4A
tax is payable on A/c
reverse charge
Tax payable on Dr Input CGST RCM A/c 2,700 GSTR 2
reverse Charge Dr Input SGST RCM A/c 2,700 Table 4A
Cr 9% Output CGST RCM 2,700
A/c(Liability) 2,700
Cr 9% Output SGST RCM
A/c(Liability)
Composition Dr Purchase 50,000 GSTR 2
Dealer Cr Creditors 50,000 Table 7A/7B
Expenses & Purchase of Capital Goods
Indirect Expenses Dr Telephone Charges A/c 5,000 GSTR 2
Dr Input CGST A/c 450 Table 3
Dr Input SGST A/c 450
Cr Bank 5,900

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Asset Purchase Dr Furniture A/c 40,000 GSTR 2
(Interstate) Dr Input IGST A/c 4,800 Table 3
Cr ABC furniture’s A/c 44,800
Up on GSTR -1
Transfer to Dr 9% Output CGST A/c 21,600 GSTR 1
Liability Ledger Dr 9% Output SGST A/c 21,600 Adjustment entry
Dr 18% Output IGST A/c 54,000 To be Auto populated in
Cr Liability Ledger CGST A/c 21,600 GSTR 3
Cr Liability Ledger SGST A/c 21,600 Part A
Cr Liability Ledger IGST A/c 54,000 Table 8

(CGST = 10,800 + 10,800 = B2B + B2C

SGST = 10,800 + 10,800 = B2B + B2C
IGST = 18,000+ 36,000 )
Liability of Dr 18% Output IGST (Advance) A/c 1,800 GSTR 1
advance receipt Cr Liability ledger IGST A/c 1,800 Adjustment entry
Auto populated in GSTR 3
Table 8
Liability under Dr 9% Output CGST URD A/c(Liability) 1,800 GSTR 1
RCM on URD Dr 9% Output SGST URD A/c(Liability) 1,800 Adjustment entry
Cr Liability ledger CGST A/c 1,800
Cr Liability ledger SGST A/c 1,800 Auto populated in GSTR 3
Table 8
Liability payable Dr 9% Output CGST RCM 2,700
on RCM A/c(Liability) 2,700 GSTR 1
Dr 9% Output SGST RCM A/c(Liability) 2,700 Adjustment entry
Cr Liability ledger CGST A/c 2,700
Cr Liability ledger SGST A/c Auto populated in GSTR 3
Table 8
Up on GSTR -2
Transfer to Credit Dr ITC CGST Ledger A/c 9,450
Ledger Dr ITC SGST Ledger A/c 9,450 GSTR 2
Dr ITC IGST Ledger A/c 7,500 Adjustment entry
Cr Input CGST A/c 9,450
Cr Input SGST A/c 9,450
Cr Input IGST A/c 7,500
( CGST = 9,000 + 450
SGST = 9,000 + 450
IGST = 2,700 + 4800)

Credit on URD Dr ITC CGST Ledger A/c 1,800 GSTR 2

purchases on Dr ITC SGST Ledger A/c 1,800 Adjustment entry
which tax is to be Cr Input CGST URD A/c 1,800
paid on reverse Cr Input SGST URD A/c 1,800
charge
Transfer to Credit Dr ITC CGST Ledger A/c 2,700 GSTR 2
on RCM Dr ITC SGST Ledger A/c 2,700 Adjustment entry
purchases Cr Input CGST RCM A/c 2,700
Cr Input SGST RCM A/c 2,700
When ITC Provisional ITC CGST A/c 900 GSTR 2
reflected in GSTR- Provisional ITC SCGT A/c 900 Adjustment entry
2 Cr Input CGST A/c 900
Cr Input SGST A/c 900

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On Payment of Taxes
Transfer to cash Dr Electronic Cash CGST Ledger A/c 1,800 GSTR 3
ledger under RCM Dr Electronic Cash SGST Ledger A/c 1,800 Part B
on URD Cr Bank 3,600 Table 12
Transfer to cash Dr Electronic Cash CGST Ledger A/c 2,700 GSTR 3
ledger under RCM Dr Electronic Cash SGST Ledger A/c 2,700 Part B
Cr Bank 5,400 Table 12
Transfer to Cash Cash Payment GSTR 3
Ledger Dr Electronic Cash CGST Ledger A/c 6,750 Part B
Dr Electronic Cash SGST Ledger A/c 6,750 Table 12
Dr Electronic Cash IGST Ledger A/c 48,300
Cr Bank 61,800

(CGST= 26,100 – 9,450 -900

SGST = 26,100-9,450 -900
IGST = 55,800 – 7500)
TDS / TCS
Dr Electronic Cash Ledger -
Cr Govt / eCom Operator -
Up on GSTR -3
Transfer of Dr Liability ledger CGST A/c 1,800 Adjustment entry
Liability under Dr Liability ledger SGST A/c 1,800
RCM Cr Electronic Cash CGST Ledger A/c 1,800
(URD) Cr Electronic Cash SGST Ledger A/c 1,800
Transfer of Dr Liability ledger CGST A/c 2,700 Adjustment entry
Liability under Dr Liability ledger SGST A/c 2,700
RCM Cr Electronic Cash CGST Ledger A/c 2,700
Cr Electronic Cash SGST Ledger A/c 2,700
Transfer to Credit Dr Liability Ledger CGST A/c 21,600 Adjustment entry
Ledger Dr Liability Ledger SGST A/c 21,600
Dr Liability Ledger IGST A/c 55,800
Cr ITC CGST Ledger A/c 13,950
Cr ITC SGST Ledger A/c 13,950
Cr ITC IGST Ledger A/c 7,500
Cr Provisional ITC CGST A/c 900
Cr Provisional ITC SGST A/c 900
Cr Electronic Cash CGST Ledger A/c 6,750
Cr Electronic Cash SGST Ledger A/c 6,750
Cr Electronic Cash IGST Ledger A/C 48,300

{ CGST Liability = 21,600

SGST Liability = 21,600
IGST Liability = 54,000+1,800 =
55,800 }
{ITC CGST =9,450 + 1,800 + 2,700 =
13,950
ITC CGST =9,450 + 1,800 + 2,700 =
13,950
ITC CGST = 7,500}

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Recording a journal voucher in tally
Create RCM Purchase Ledger
To create a ledger for purchase of services under reverse charge

1. Go to Gateway of Tally > Accounts Info. > Ledgers > Create.

2. Under - Purchase Accounts.

3. Is GST Applicable? - Applicable.

4. Set/alter GST details? - Yes.

• Nature of transaction - Purchase Taxable.

• Taxability - Taxable.
• Is reverse charge applicable? - Yes. Press F12: Configure and set Enable reverse charge
calculation? to Yes.
• Set the rate details.

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Accounting for RCM Transaction
To record a purchase entry
1. Go to Gateway of Tally > Accounting Vouchers > Accounting Vouchers > F9: Purchase.
2. Enter the details as required.

Link the bill reference of the payment voucher (by selecting Agst Ref in the Bill-wise Details screen) to
the purchase invoice, if you have made an advance payment.

3. Press Ctrl+A to save.

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Increase Tax Liability
To record a journal voucher to raise only the liability
1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal.
2. Click J: Stat Adjustment.
3. Select the options as shown below.

4. Click F2: Date and change the voucher date as required.

5. Debit the expense ledger or ledger grouped under Current Assets and credit the GST ledgers.

6. Press Enter to save.

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Increase Liability and Credit Jointly

To record a journal voucher to raise liability and claim tax credit

1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal.
2. Click J: Stat Adjustment.
3. Select the options as shown below.

4. Click F2: Date and change the voucher date as required.

5. Debit and credit the GST ledgers with the same values.

6. Press Enter to save.

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Payment of Taxes
To record a tax payment voucher
1. Go to Gateway of Tally > Accounting Vouchers > F5: Payment.

2. Click S: Stat Payment and enter the required details.

Payment Type: Set the type of payment as Regular

3. Account: Select the bank from which the payment will be made.
4. Select the central and state tax ledgers.
5. Provide GST details: Enable this option to enter the bank details.

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 If the bank details are not available, you can enter them later in the Challan Reconciliation report.

6. In the Bank Allocations screen, select the ledgers, enter the amount and provide the payment
details.
7. Press Enter to save.

RCM Payment Voucher

When you make an advance payment for a taxable service under reverse charge, due to be received on
a future date, you can record an advance payment voucher.

To record an advance payment

1. Go to Gateway of Tally > Accounting Vouchers > F5: Payment.

2. Click V: Reverse Chrg. Adv. to mark the voucher for advance payment. The values entered in
this voucher are captured in GSTR-2 report.
Note: Payment vouchers recorded without clicking V: Reverse Charge. Adv. will not have GST
implications, and will form part of the Summary of Excluded Vouchers.

3. In Account, select the bank from which the payment will be made.
4. Select the party ledger, and enter the details in the Advance Payment Details screen.

Note: To categorise and display the ledgers attracting reverse charge in the Advance Payment
Details screen, set the option Enable reverse charge calculation? to Yes in the
Configuration screen of GST Details screen (displayed on enabling the option Set/alter
GST details? in the stock item or ledger master).

The tax type appears as integrated tax or central tax and state tax, based on the state selected for
the party ledger.

5. Press Ctrl+A to save the Advance Payment Details screen.

6. Select the type of reference as Advance and enter the reference details in the Bill-wise Details
screen.
7. Enter the details in the Bank Allocations screen.
Press Enter to save.

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Recording a journal voucher to raise liability for reverse charge
When an advance payment is made for a service under reverse charge, the liability gets captured in
the GSTR-2 report.

When you purchase classified as reverse charge, you have to raise the tax liability in your books
and then pay it to the department. You can record a journal voucher to raise this liability under
reverse charge.

To view the reverse charge amount in GSTR-2

● Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-2.

To record a journal voucher from GSTR-2

1. Click J: Stat Adjustment in GSTR-2 report.
2. Select the options as shown below.

3. Click F2: Date and change the voucher date as required. You can record a journal voucher to raise
the liability for each advance payment, or at the end of the month, record a voucher to raise
liability for all the advance payments made, against a particular party.

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4. Debit the expense ledger or ledger grouped under Current Assets and credit the GST ledgers.

5. Press Enter to save.

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Reverse RCM Liability & Take Credit
When you have made the advance payment in previous and created the purchase invoice in the period
current period, you can view the transaction details in a report GSTR 2

You can claim the tax paid on purchase of services under reverse charge as tax credit by recording a
journal voucher, and can view the tax credit claimed in GSTR-2.

To view the tax liability under reverse charge in GSTR-2

1. Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-2. The
purchase invoice values with the tax liability details.

2. Click V: Default View and F1: Detailed to view the purchase invoice recorded in the current
period adjusted against the advance payment of the previous period.

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Claim tax credit when the advance amount paid matches with the purchase value
To claim tax credit on the purchase of services under reverse charge
1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal.
2. Click J: Stat Adjustment.
3. Select the options as shown below.

4. Debit the GST ledgers and enter the amount claimed as credit on purchase invoices recorded
for services under reverse charge.
5. Credit the expense ledger or ledger grouped under Current Assets.

Claim tax credit on the purchase of services under reverse charge when the
purchase value exceeds the advance amount paid
Example: Consider the transactions recorded in the following sequence.

● On 5th July, an advance payment of 1,00,000 is made for purchase of service under
reverse charge.
● To account for the GST liability, a journal voucher is recorded by crediting the GST ledgers,
and debiting the tax on advance (Current Liabilities) ledger for 18,000.
● On 2nd August, a purchase invoice is recorded for 2,90,000 (attracting GST of 52,200) by
adjusting the advance amount of 1,00,000. The tax liability on the balance amount of
1,90,000 (purchase value 2,90,000 - advance amount 1,00,000) is 34,200.

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 ● Now to raise the tax liability of 34,200 and claim tax credit for 52,200 record a journal
voucher.

To record a journal voucher to raise a liability and account for tax credit in the same voucher
1. Go to Gateway of Tally > Accounting Vouchers > F7: Journal.
2. Click J: Stat Adjustment.
3. Select the options as shown below.

4. Debit the GST ledgers and enter the total tax credit available on the purchase invoice.
5. Credit the GST ledgers and enter the amount of tax liability to be raised on the purchase
value after deducting the advance payment.
6. Credit the expense ledgers or ledger grouped under Current Assets.

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To view the tax credit claimed on reverse charge liability in GSTR-2
1. Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-2.
2. Click V: Default View and F1: Detailed to view the journal voucher recorded to reverse the tax
liability raised on advance payments.

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Cancellation/Reversal of Payment Voucher
If you cancel a purchase order after advance payment made for a service under reverse charge, you can
reverse the liability on cancellation of purchase.

If the order cancellation is done in the same month, you need to exclude the advance payment
voucher from GSTR-2. Otherwise, reverse the liability on cancellation.

To exclude an advance payment voucher from GSTR-2

1. Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-2.
2. Select Included in returns and press Enter.
3. Select Advance Payment and press Enter.
4. Select the receipt voucher and click X: Exclude Vouchers.
5. Click Yes for the message Do you want to exclude this voucher?

To reverse the liability on cancellation of purchase

1. Click J: Stat Adjustment in GSTR-2 report or from the Accounting Vouchers > F7: Journal.
2. Select the options as shown below.

3. Debit the GST ledgers and credit the expense ledger or ledger grouped under Current Assets.

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Purchase Returns under reverse charge

Consider a purchase invoice recorded for services as shown below:

The tax liability gets calculated and displayed in the Tax Analysis screen (click A: Tax Analysis in the
above purchase invoice) as shown below:

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Record a journal voucher to raise the liability and claim credit on the tax calculated in the Tax Analysis
screen of the above purchase invoice, as shown below:

When the purchase returns happens, record a debit note to reverse the transaction.

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To record a debit note
● Go to Gateway of Tally > Accounting Vouchers > Ctrl+F9.

The tax liability gets calculated and displayed in the Tax Analysis screen (click A: Tax Analysis in
the above debit note) as shown below:

Record a journal voucher to reverse the liability and tax credit claimed.

To record a journal voucher to reverse the tax liability and input tax credit
1. Click J: Stat Adjustment in GSTR-2 report or from the Accounting Vouchers > F7: Journal.

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2. Select the options as shown below.

3. Debit and credit the GST ledgers with the same tax values as shown below:

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Input Tax Credit
Input tax credit – Set-off (Allowed)

Input tax credit – Set-off (Preference hierarchy)

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P&L and GST
a) Every payment/expense (Revenue or Capital) will suffer GST, except few exceptions listed
below.
a. Taxes to be paid to Supplier if registered, who then pays to Govt
b. Taxes to be paid directly to govt if bought from unregistered Dealer. With a limited
exception given below.

b) Payments made above Rs. 5000 per day, are paid with GST.
In other words, if you are dealing with unregistered suppliers and making payments above Rs.
5,000, you have to pay GST under reverse charge mechanism (RCM).

Exceptions to above:
1) Salary and wages
2) Electricity charges
3) Interest
4) Car fuel
5) Government Fees

Inclusions (on which payment is to be made):

i) Rent
ii) Commission payments
iii) Printing and stationery
iv) Repairs and Maintenance
v) Office Maintenance
vi) Vehicle maintenance
vii) Computer maintenance
viii) Legal Fees
ix) Consultancy Fees
x) Professional Fees
xi) Audit Fees
xii) Labour charges
xiii) Freight and transportation expenses
xiv) Gift expenses
xv) Business promotion expenses
xvi) Advertisement etc.

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 Return for the Month of July, August & September due
dates
Filing of Returns for the month July & August

Month GSTR 3B Simplified returns (Pay

tax)
July 20th August
August 20th September
AND

Month GSTR 1 GSTR 2A GSTR 2 GSTR 1A GSRT 3

July 5th September Auto Populated 10th September Auto -

Populated
August 20th September Auto Populated 25th September Auto -
Populated
September 10th October Auto Populated 15th October Auto 20th
Populated October

•You GSTR-2A •You can GSTR-1A •Auto-

Upload Add / populated
details of Modifiy / return will
outward •Your delete •Correction be
supply on Purchases records s in Form available
10th of will be after GSTR- for
subsequen auto verifying 2 by your submission
t month populated Purchase Customers along with
from 11th Register will be the
and file appear payment
the return •You can on 20th
by 15th accept /
GSTR-1 GSTR-2 reject by GSTR-3
17th

*** END OF THE DOCUMENT ***

Our views expressed herein are based on our general understandings of the Accounting Rules. Sole intention
to educate and ease accountants in GST Complexities. Basis suggestions received from readers we keep
updating the document periodically. No assurance is given that the revenue authorities / courts will concur
with the views expressed herein. Our views are based on the existing provisions of law and its interpretation,
which are subject to change from time to time. We do not assume responsibility to update the views
consequent to such changes. The views are exclusively for educational purpose and any correction you feel
necessary please write to venu@vnv.ca, prarthana@vnv.ca

Ver 1.0

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