Understanding New Return Formats

Simplified Returns
Under
GST
Proposed Return CA Venugopal Gella

Procedure VnV
CA Venugopal Gella 1
Returns- Types and Frequency
Background
• When proposed
• The GST Council in its 27th meeting held on 4th May, 2018 had approved the basic principles
of GST return design. Council in its 28th meeting held on 21st July, 2018, GST Council
approved the key features and new format of the GST returns.
• This PPT lists the salient features of the new return format and business process for seeking
feedback of trade and industry and other stakeholders. Please leave your feedback using this
discussion forum on MyGov.in.
• Feedback
• To facilitate the analysis of the comments / feedback, you are requested to please mention
page numbers in your feedback. For example, #Page 26 – Suggestion. This will help us
compile and analyse the feedback in a structured manner.
• In case you have more than one suggestion to offer, you may find it convenient to type out
your comments (with page nos.) in a separate document and upload the same.
• By when
• Last date for submission is 31st August 2018.
• Where to Submit
• https://www.mygov.in/group-issue/simplified-gst-return-principles-and-draft-return-formats/
Proposed Concept
Return ~3B Not
Applicable for
Composition
Monthly Quarterly - NIL Dealers – R4
Optional
NRTP- R5
TO > 5Cr TO <5Cr SMS
ISD – R6
New All Types of
Format B2B + B2C B2C
Supplies
TDS – R7
Qrtrly
Sugam Sahaj
Return
TCS-R8
Nil Return
• No purchase Can be filed

NIL • No Output Tax liability
through SMS
Returns • No Input Tax credit
Nil Return shall be filed Quarterly
Nil Transaction shall report in month 1 & 2 of that

Quarter
Upload of Returns
Continuous uploading and viewing of Invoices
Supplier Upload
Recipient View
Invoice Upload by
supplier during the ITC
Viewing facility
Tax period
(Inward annexure in Invoices uploaded Liability
return document) will be the Valid Filing Status
document for availing For uploads made
ITC till the date of filing
After due date of
filing
For uploads made till Auto-populated in
10th by suppliers the liability of
supplier Filing status of
suppliers is shown
to the recipient
Due date for uploading
Uploading invoices
By supplier
By 10th of the After 10th of

subsequent month subsequent month
Posted in the returns Posted in the returns

of the recipient of of recipient in the
the same month subsequent month
Invoice uploaded but return not filed by Supplier
Treated as Recovery
Return not
Invoice self-admitted procedures
filed by
uploaded liability by would be
supplier
supplier initiated
• After reasonable
time
Missed out Credits - Flow
Upload by Recipients
Temporary Mechanism
Accepted by Supplier like GSTR 2Add Invoice
for a initial period of 6
months from effective
Yes No date of the New return
formats.
ITC availed to be recovered from
Recipient Eligible for ITC recipient
Tax Recovery from

Supplier
Exceptions
Missing invoice reporting
Taxpayers filing
quarterly
Supplier Recipient returns- Report
in the next
quarter
In main return Should report as Made available

of tax period missing Invoices to the supplier
Along with To be closed

interest or Within two tax
penalty periods
Flow of Documents
Supplier
Uploads
Invoices/debit
note
Yes No
Valid Missing
document Invoice
Action items for Recipient
Concept of Locking of Invoices
Action by
Recipient on
Suppliers Invoices
Lock Keep Pending Rejection
GSTIN is wrongly
If Accepted Deemed Locking Internal reasons filed by the
supplier
If no action is Supply not Does not want to

Invoice needs to
taken received by the claim ITC for the
be amended
recipient time being
Concept of Locking of Invoices
• Cannot be
amended by the
supplier
Supplier • Issue credit Note
or debit note
Uploaded by Locked by
supplier Recipient
• Wrongly locked
the invoice
• Unlock online
• Reverse ITC
Receiver along with
Interest
Amendment of Invoices
Is Invoice Locked
Yes No
Amendment Not Supplier can

Possible Correct the Invoice
Issues Credit/Debit
Note Where
Credit Note Adjustment
ITC already Availed
Yes No
Reduced ITC would be

1st Recipient Reduce ITC automatically made
available to Recipient
Only then Supplier Liability Supplier Liability would

would reduce auto reduce
Claiming Input Tax credit
Credit of ITC
Goods /services
Received
Before filing return After filing return
Invoice uploaded
After 10th
On or before 10th
On or Before 10th After 10th
ITC can be availed when

ITC can be availed in invoice uploaded and
the said month ITC can be availed in ITC to be kept pending
goods/services received
the subsequent month
Recovery of Input Tax Credit
Default in payment of
Tax
Recovery from
Supplier Recipient
Closure of Supplier does not Connivance

Missing taxpayer business of have adequate between recipient
supplier assets and supplier
Types of quarterly returns
Returns
Sahaj Sugam Regular
B2B + B2C
B2C outward All
outward
supplies Transactions
Supplies
Offline IT Tool Uses
Invoices downloaded from
the viewing facility
On the Basis of
Date of invoices(To and

from Date)
Date on which the supplier

has uploaded the invoice
GSTIN Of Supplier
Monthly Returns
Overview of Forms
A Monthly
1 Main Return GSTR
2 Annexures for Main return
a. Annexure of Supplies to main return
b. Annexure of Inward Supplies
3 Amendment to main return GSTR-A
4 Amendment to Annexure of Supplies
B Quarterly
1 GSTR-Quarterly
2 GSTR - Sahaj
3 GSTR - Sugam
4 Annexure to Sugam
Return Forms
Monthly
Return
Main Return Annexure
Auto
populated Tax Payment Inward Outward
from Annexure
Monthly return
Financial Year
Tax period
1. GSTIN
2. (a) Legal name of the registered person <Auto>
(b) Trade name, if any <Auto>
(c) ARN <Auto (after filing)>
(after filing)
(d) Date of ARN <Auto (after filing)>
3.Summary of Supplies made and tax liability
Sr. Type of Outward Supplies Value Tax amount
No. Integrated Central State/ UT Cess
tax tax tax
1 2 3 4 5 6 7
A. Details of outward supplies
1. Taxable supplies made to consumers and un- <Auto>
registered persons (B2C)[table 3A]
2. Taxable supplies made to registered persons <Auto>
(other than those attracting reverse charge)
(B2B) [table 3B]
3. Exports with payment of tax [table 3C] <Auto>
4. Exports without payment of tax [table 3D] <Auto>
5. Supplies to SEZ units/developers with <Auto>
payment of tax [table 3E]
6. Supplies to SEZ units / developers without <Auto>
payment of tax [table 3F]
7. Deemed exports [table 3G] <Auto>
Sub-total (A) <Auto>
Sr. Type of Outward Supplies Value
tax tax tax
1 2 3 4 5 6 7
B. Details of inward supplies attracting reverse charge
1. Inward supplies attracting reverse charge <Auto>
(net of debit & credit notes) [table 3H]
2. Import of services <Auto>
(net of debit & credit notes) [table 3I]
Sub-total (B) <Auto>
C. Details of Credit/Debit notes, Advances received/ adjusted /Other adjustments
1. Debit notes issued <Auto>
(Other than those attracting reverse charge)
2. Credit notes issued <Auto>
3. Advances received (net of refund vouchers) <User input>
4. Advances adjusted <User input>
(net of refund vouchers)
tax tax tax
1 2 3 4 5 6 7
5. Adjustment of output tax liability on account <User input>
of transition from composition levy to normal
levy and any other liability (+/-)
Sub-total (C) [1-2+3-4±5] <Auto>
D. Details of supplies having no liability
1. Exempt and Nil rated supplies <User input>
2. Non-GST supplies <User input>
3. No supply (Schedule III, Section7) <User input>
4. Outward supplies attracting reverse charge <User input>
(net of debit and credit notes)
Sub-total (D) <Auto>
Total tax liability ( A+B+C) <Auto>
4. Summary of inward supplies for claiming input tax credit (ITC)
Sr. Description Value Input Tax Credit (ITC)
No. Integrated tax Central tax State/ UT tax Cess
1 2 3 4 5 6 7
A. Details of Credit received based on auto-population
1.Inward supplies not received during <Auto>
previous tax periods on which ITC was kept (user entry for first
month)
pending
(Due to non-receipt of supplies in the previous
month(s), to be self-reported during first
month)[Sr. No. B 5 of last month]
2. Inward supplies received (other than those <Auto>
attracting reverse charge)
[table 3A of Annexure of inward supplies.]
3. Inward supplies attracting reverse <Auto>
charge(net of debit notes and credit notes)
[table 3H]
4. Import of services (excluding from SEZ <Auto>
units) [table 3I]
1 2 3 4 5 6 7
5. Import of goods <Auto>
[table 3J]
6. Import of goods from SEZ units <User input>
[table 3K]
7. Supplies not uploaded by suppliers <User input>
8. ISD Credit (net of debit notes and <Auto>
credit notes)
[table 4 of Inward Annexure of Inward
supplies]
9. Debit notes received from suppliers <Auto>
[table 3A of Inward Annexure of inward
supplies]
1 2 3 4 5 6 7
B. Details of reversal, rejection, pendency and adjustment of credit
1. Inward supplies rejected by recipient <Auto>
(wrong GSTIN etc.) <editable>
2. Supplies not eligible for credit (including <User input>
ISD credit)
3. Credit notes received from suppliers <Auto>
(other than those attracting reverse <editable>
charge only) [table 3A of Annexure
of inward
supplies]
4. Supplies uploaded by suppliers on which <User input>
credit has already been claimed in the
previous tax periods
5. Supplies not received till filing of return <Auto>
or kept pending for any other reason. <editable>
1 2 3 4 5 6 7
6. Reversal of input tax credit (Rule 37, 39, 42 & 43) <User input>
(net of reclaimed ITC, if any)
7. Input tax credit claimed earlier, if any <Auto>
8. Other ITC [including Adjustment of ITC on account <User input>
of transition from composition to normal (+/-)]
C. Net effect of amendment (+/-) <Auto>
(When an invoice is wrongly locked, this is relevant for (editable)
correction. The recipient would reject the locked invoice,
ITC effect then would come here and thereafter
amendment of invoice would be allowed
by the supplier)
D. Net ITC available (A-B+/-C) <Auto>
Input tax credit on capital goods (for reporting <User input>
purposes only, not credited to electronic credit
ledger)
5.Amount of TDS and TCS credit received
Sr. No. Type of tax Integrated tax Central tax State /UT tax
1 2 3 4 5
1. TDS
2. TCS
Total
6. Interest and late fee liability details
Sr. Description Interest Late fee
No. Integrated Central TaxState/ Cess Central State/
Tax UT tax tax UT Tax
1 2 3 4 5 6 7 8
1. Interest and late fee due to late filing of
return (including late reporting of invoices
of previous tax periods) (to be computed
by system)
2. Interest on account of reversal of input tax
credit (to be calculated by taxpayer)
3. Interest on account of late reporting of
reverse charge supplies (to be calculated
by taxpayer)
4. Others interest liability (to be specified)
Total
7. Payment of tax
Sr. Description Tax payable Tax Adjustment Paid through ITC Paid in cash
No. already of negative
Reverse Other paid, if liability of Integrated Central State/ Cess Tax/ Interest Late
charge than any previous tax tax tax UT tax Cess Fee
reverse period
charge
1 2 3 4 5 6 7 8 9 10 11 12 13
1. Integrated
tax
2. Central tax
3. State/UT
tax
4. Cess
Total
8. Refund claimed from Electronic cash ledger
Sr. No. Description Tax Interest Penalty Fee Other Total
1 2 3 4 5 6 7 8
1. Integrated tax
2. Central tax
3. State/UT tax
4. Cess
Total
9. Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct
to the best of my knowledge and belief and nothing has been concealed there from.
Signature
Place -
Name of Authorized Signatory
Date -
Designation /Status
Questionnaire
Questionnaire for filing up Annexure of Supplies to main return
Part A – Brief questions about ‘Nil’ filing and retaining option given in
previous tax period
Sr. No. Description Option

1 2 3 4
1. Would you like to change the reply to the questions Yes No
regarding nature of supplies as filled in questionnaire of
the return of the last tax period
Note - In case the reply is Yes, the following questionnaire will be opened for exercising the
option.
Part B – Detailed Questionnaire

1 2 3 4
1. Have you made B2C supply (table 3A) Yes No
2. Have you made B2B supply (table 3B) Yes No
3. Have you made exports with payment of tax (table 3C) Yes No
4. Have you made exports without payment of tax (table Yes No
3D)
5. Have you made supply to SEZ units or SEZ developers Yes No
with payment of tax (table 3E)
6. Have you made supply to SEZ units or SEZ developers
without payment of tax (table 3F)
7. Have you made any supply treated as deemed export Yes No
(table 3G)
Part B – Detailed Questionnaire
1 2 3 4
8. Have you received inward supplies attracting reverse Yes No
charge (table 3H)
9. Have you made import of services (table 3I) Yes No
10. Have you made import of goods (table 3J) Yes No
11. Have you imported goods from SEZ units on Bill of entry Yes No
(table 3K)
12. Has your supplier not uploaded invoices on which you Yes No
have claimed input tax credit two tax periods ago (table 3L)
13. Have you made any supply through e-commerce portal Yes No
maintained by other operators (table 4)
Note – Option against all questions will be ‘No’ by default. User can select ‘Yes’ as
per requirement.
Outward Supply Annexure
Comparison with Old Format
Particulars GSTR 1 New Format
B2B other than those (i) attracting reverse charge and (ii) 4A 3B
supplies made through ecommerce operator
B2B Reverse charge 4B Main Returns 3D4
Supplies made through e-commerce operator attracting TCS 4C 4
B2C Large 5 3A
Exports 6A - WP 3C
Exports 6A - WOP 3D
Supplies made to SEZ unit or SEZ Developer 6B - WP 3E
Supplies made to SEZ unit or SEZ Developer 6B - WOP 3F
Deemed Exports 6C 3G
B2C Small 7 3A
Exempt / Nil 8 Main Returns 3D1
Non-GST 8 Main Returns 3D2
Debit Note / Credit Note - B2B 9 Main Returns 3C 1 &2
Debit Note / Credit Note - B2C 10 Main Returns 3C 1 &2
Advances 11 Main Returns 3C 4 &5
HSN Wise Summary 12 5
Annexure of Supplies to main return
Details of outward supplies, imports and inward supplies attracting reverse charge
Basic Information
Financial Year
Tax period
1. GSTIN

(after filing)
3.Details of the outward supplies, inward supplies
attracting reverse charge and import of goods
GSTIN/ Place of Document details Tax Taxable Tax amount
UIN Supply Type of doc. No. Date Value rate value Integrated tax Central tax State / Cess
(Name of UT tax
State)
1 2 3 4 5 6 7 8 9 10 11 12
3A. Supplies made to consumers and un-registered persons (Net of debit notes, credit notes)
3B. Supplies made to registered persons (other than those attracting reverse charge)
3C. Exports with payment of tax
3D. Exports without payment of tax
3E. Supplies to SEZ units/developers with payment of tax
Table 3 Continued
UIN Supply Type of doc. No. Date Value rate value Integrated tax Central tax State / Cess
(Name of UT tax
State)
1 2 3 4 5 6 7 8 9 10 11 12
3F. Supplies to SEZ units/developers without payment of tax
3G. Deemed exports
3H. Inward supplies attracting reverse charge

(to be reported by recipient, GSTIN wise, net of debit notes and credit notes)
.
3I. Import of services
Table 3 Continued
UIN Supply Type of doc. No. Date Value rate value Integrated Central tax State / Cess
(Name of tax UT tax
State)
1 2 3 4 5 6 7 8 9 10 11 12
3J. Import of goods
3K. Import of goods from SEZ units on a Bill of Entry
3L. Missing invoices on which credit has been claimed in (T-2) tax period and supplier has not reported the
same till filing of return for the current tax period
4.Details of the supplies made through e-commerce
operators liable to collect TCS under section 52
(out of the outward supplies declared in table 3)
Sr. GSTIN of Value of Value of Net value Tax amount

No. e- commerce supplies supplies of supplies Integrated Central tax State / UT Cess
operator made returned tax tax
1 2 3 4 5 6 7 8 9
5.HSN wise summary of inward supplies and that of
outward supplies declared in table 3 (four digit or more)
Sr. No. Type of supply HSN UQC Quantity Tax Total Tax amount
(outward code rate taxable
Integrated Central State/UT Cess
3A to 3G) value
tax tax tax
&
Inward
(3H to 3K)
1 2 3 4 5 6 7 8 9 10 11
6. Verification
I hereby solemnly affirm and declare that the information given herein above is true
and correct to the best of my knowledge and belief and nothing has been concealed
there from.
Signature
Place
Date
Designation /Status
Annexure of Inward Supplies
Details of Auto drafted supplies
(From Annexure of outward supplies, GSTR-5, GSTR-6
filed by the corresponding supplier(s))
Financial Year
Tax period
1. GSTIN
(after filing)
3.Inward supplies received from a registered person
(other than the supplies attracting reverse charge),
imports and supplies received from SEZ units on Bill of Entry
GSTIN Trade Place Document details Tax Taxable Amount of tax Action Amount of ITC
of name of rate value (Accept claimed
supplier supply Type of Doc Date Value Date of Date of IGST Centra State/ Cess / Reject IGST Central Stat Cess
(Name doc. . uploadin return l tax UT /Pending tax e/
of No. g filing tax UT
State) tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
3A. Supplies received from registered persons including services received from SEZ units (other than
those attracting reverse charge)
3B. Supplies received from SEZ units on a Bill of Entry
3C. Import of goods
4. ISD credits received (Eligible credit only, Net of debit
notes or credit notes)
GSTIN of ISD ISD document Amount of input tax credit Amount of ITC claimed
details involved
Doc. No. Date Integrate Central State/UT Cess Integrated tax Centra State/UT Cess
d tax tax tax l tax tax
1 2 3 4 5 6 7 8 9 10 11
5. Verification
I hereby solemnly affirm and declare that the information given herein above is true
and correct to the best of my knowledge and belief and nothing has been concealed
there from.
Signature
Place - Name of Authorized Signatory
Date - Designation /Status
Payment of self-assessed tax
Form GST PMT -
Payment of self-assessed tax
Financial Year
Tax period
1. GSTIN
(after filing)
3. Summary of self-assessed liability and input tax credit (ITC) availed
Sr. No. Description Integrated tax Central tax State/ UT tax Cess
1 2 3 4 5 6
1. Liability to pay tax
2. Input tax credit availed
4. Payment of tax
Sr. No. Description Paid in Paid through ITC
cash
Integrated tax Central tax State/ UT tax Cess
1 2 3 4 5 6
1. Integrated tax
2. Central tax
3. State/ UT tax
4. Cess
5. Verification
Signature
Place -
Date -
Designation /Status
Thank You
Speakers
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GSTR Sahaj
Form GSTR- Sahaj
Return of supplies made(B2C)
Financial Year
Tax period
1. GSTIN
(after filing)
3. Details of outward supplies made to consumers and unregistered persons
(B2C) and inward supplies attracting reverse charge. [Net of debit notes,
credit notes]
UIN Supply Type of doc. No. Date Value rate value Integrated Central State / Cess
(Name of tax tax UT tax
State)
1 2 3 4 5 6 7 8 9 10 11 12
3A. Total taxable value and tax payable on outward

supplies
3B. Total taxable value and tax payable on inward supplies
attracting reverse charge
No. Integrated tax Central State/ UT Cess
tax tax
1 2 3 4 5 6 7
1. Inward supplies <Auto>
(other than those attracting reverse
charge)
3. Inward supplies attracting reverse <<User input>>
charge
(net of debit notes, credit notes)
4. Inward supplies rejected by <Auto> <editable>
recipient (wrong GSTIN etc.)
5. Credit notes received from suppliers <Auto> <editable>

charge only)
No.
Integrated tax Central tax State/ UT tax Cess
1 2 3 4 5 6 7
7. Reversal & adjustments (Rule <User input>

37,39,42
and 43) (Net of reclaimed ITC, if any)
8. Effect of amendment, if any (+/-) <Auto>
(editable)
Net ITC [1+2-3-4-5-6 ±7] <Auto>
5. HSN wise summary of supplies declared in table 3 (four digit or more)
(outward) code rate taxable Integrate Central State/U Cess
value d tax tax T tax
1 2 3 4 5 6 7 8 9 10 11
No.
Integrated Central State/ UT Cess Central tax State/ UT
tax tax tax tax
1 2 3 4 5 6 7 8
1. Interest and late fee due to late filing of

return (including on excess ITC availed or
short liability stated in month 1 or 2 of
quarter) (to be computed by system)
2. Any other interest

(to be reported by taxpayer)
Total
7. Payment of tax
No. already of negative
Reverse Other paid, if liability of Integrated tax Central State/ UT tax Cess Tax/ Interest Late
charge than any previous tax tax Cess Fee
reverse period, if any
charge
1 2 3 4 5 6 7 8 9 10 11 12 13
1. Integrated
tax
2. Central tax
3. State/UT
tax
4. Cess
Total
8. Verification
Signature
Place -
Date -
Designation /Status
GSTR SUGAM
Form GSTR – Sugam
Return of supplies made (B2B and B2C)
Financial Year
Tax period
1. GSTIN
(after filing)
3. Summary of Supplies made and tax liability
tax tax tax
1 2 3 4 5 6 7
1. Taxable supplies made to consumers and un- <Auto>
registered persons (B2C) (net of debit notes,
credit notes)
(other than those attracting reverse charge)
(B2B)
3. Inward supplies attracting reverse charge (net <Auto>
of debit notes, credit notes)
4. Adjustment, if any (+/-) <User input>
Sub-total [1+2+3] <Auto>
4. Summary of inward supplies for claiming input tax
credit (ITC)
tax tax
1 2 3 4 5 6 7
1. Inward supplies <Auto>
charge)
3. Inward supplies rejected by <Auto> <editable>
recipient
(wrong GSTIN etc.)
4. Credit notes received from <Auto> (editable)
suppliers (other
than those attracting reverse
charge only)
5. Input tax credit claimed earlier, if <Auto>
any
Sr. Description
credit
Value
(ITC) Input Tax Credit (ITC)
tax tax
1 2 3 4 5 6 7
6. Reversal & adjustments (Rule <User input>
37,39,42
and 43) (Net of reclaimed ITC, if
any)
7. Effect of amendments (+/-) <Auto>
(When an invoice is wrongly
locked, this is relevant for
correction. The recipient would
reject the locked invoice, ITC effect
then would come here and
thereafter
amendment of invoice would be
allowed by the supplier)
Net ITC available (1+2-3-4-5-6±7) <Auto>
No.
Integrated Central State/ UT tax Cess Central tax State/ UT
Tax Tax Tax
1 2 3 4 5 6 7 8
1. Interest and late fee due to late
filing of return (including late
reporting of invoices of previous tax
periods) (including on excess ITC
availed or short liability stated in
month 1 or 2 of quarter)
(to be computed by system)
2. Any other interest
(to be calculated by taxpayer)
Total
6. Payment of tax
Sr. Description Tax payable Tax Adjustme Paid through ITC Paid in cash
No. already nt of
Revers Other paid, if negative Integrated tax Central State/ Cess Tax/ Interest Late
e than any liability of tax UT tax Cess Fee
charge reverse previous
charge tax
period
1 2 3 4 5 6 7 8 9 10 11 12 13
1. Integrated
tax
2. Central tax
3. State/UT
tax
4. Cess
Total
7. Verification
Signature
Place -
Date -
Designation /Status
Annexure of Supplies to return (GSTR- Sugam
Details of outward supplies (B2C and B2B)
Financial Year
Tax period
1. GSTIN
(after filing)
3. Details of outward supplies made to registered persons, consumers and un-
registered persons (B2C & B2B) and inwards supplies attracting reverse charge
GSTIN/ UIN Place of Document details Tax Taxable Tax amount
Supply Type of doc. No. Date Value rate value Integrated tax Central State / UT Cess
(Name of tax tax
State)
1 2 3 4 5 6 7 8 9 10 11 12
3A. Supplies made to consumers and un-registered persons (Net of debit notes, credit notes)
3B. Supplies made to registered persons (other than those attracting reverse charge)
3C. Inward supplies attracting reverse charge to be reported by the recipient, GSTN wise, net of debit notes, credit
notes
4. HSN wise summary of supplies declared in table 3 (four digit or more)
code rate taxable Integrate Central State/UT Cess
value d tax tax tax
1 2 3 4 5 6 7 8 9 10 11
5. Verification
Signature
Place -
Date -
Designation /Status
GSTR Quarterly Return

Form GSTR
Quarterly return
Financial Year
Tax period
1. GSTIN
(after filing)

SL.No. Type of Outward Supplies Value Tax amount
Integrated Central State/ UT Cess
tax tax tax
1 2 3 4 5 6 7
A. Details of outward supplies
1. Taxable supplies made to consumer and un- <Auto>
registered persons (B2C) [table 3A]
(B2B) [table 3B]
3. Exports with payment of tax [table 3C] <Auto>
4. Exports without payment of tax [table 3D] <Auto>
5. Supplies to SEZ units/developers with <Auto>
payment of tax [table 3E]
6. Supplies to SEZ units / developers without <Auto>
payment of tax [table 3F]
7. Deemed exports [table 3G] <Auto>

tax tax tax
1 2 3 4 5 6 7
B. Details of inward supplies attracting reverse charge
1. Inward supplies attracting reverse charge <Auto>
(net of debit & credit notes) [table 3H]
2. Import of services <Auto>
(net of debit notes and credit notes)[table 3I]
C. Details of Credit/Debit notes, Advances received/ adjusted /Other adjustments
1. Debit notes issued <Auto>
2. Credit notes issued <Auto>
3. Advances received (net of refund vouchers) <User input>
4. Advances adjusted <User input>
(net of refund vouchers)
5. Adjustment of output tax liability on account <User input>
of transition from composition levy to normal levy and
any other liability (+/-)
Sub-total (C) [1-2+3-4±5] <Auto>
Total tax liability ( A+B+C) <Auto> CA Venugopal Gella 103
Sr. Description credit (ITC)
Value Input Tax Credit (ITC)
tax tax
1 2 3 4 5 6 7
1. Inward supplies received (other than those attracting <Auto>
reverse charge) [table 3A of Annexure of inward
supplies]
2. Inward supplies attracting reverse charge (net of <Auto>
debit notes and credit notes) [table 3H]
3. Import of services (excluding from SEZ Units)
[table 3I]
4. Import of goods [table 3J] <Auto>
5. Import of goods from SEZ units [table 3K]
6. ISD Credit (net of debit notes and credit notes) <Auto>
[table 4 of Annexure of inward supplies]
7. Debit notes received from suppliers [table 3A of <Auto>
Annexure of inward supplies]
Sr.
No.
Description credit (ITC)
Value Input Tax Credit (ITC)
Integrated tax Central State/ UT Cess
tax tax
1 2 3 4 5 6 7
1. Inward supplies rejected by recipient <Auto>
(wrong GSTIN etc.) <editable>
2. Supplies not eligible for credit (including ISD credit) <User input>
3. Credit notes received from suppliers (other than those <Auto>
attracting reverse charge only) [table 3A of Annexure (editable)
of inward supplies]
4. Reversal of input tax credit (Rule 37, 39, 42 & 43) <User input>
(net of reclaimed ITC, if any)
6. Other ITC [including Adjustment of ITC <User input>
on account of transition from composition to normal (+/-)]
C. Net effect of amendment (+/-) <Auto>
(When an invoice is wrongly locked, this is relevant for correction. (editable)
The recipient would reject the locked invoice, ITC effect then
would come here and
thereafter amendment of invoice would be allowed by the supplier)
Net ITC available (A-B+C) <Auto>
5. Amount of TDS and TCS credit received
Sr. No. Type of tax Integrated tax Central tax State /UT tax
1 2 3 4 5
1. TDS
2. TCS
Total

No. Integrated Central State/ Cess Central tax State/ UT Tax
Tax Tax UT tax
1 2 3 4 5 6 7 8
1. Interest and late fee due to late filing of return
(including late reporting of invoices of previous
tax periods and including on excess ITC availed
or short liability stated in month 1 or 2 of
quarter) (to be computed by system)
2. Interest on account of reversal of input tax
credit
3. Interest on account of late reporting of
reverse charge supplies
4. Others interest liability (to be specified)
Total

7. Payment of tax
No. Reverse charge Other already of negative Integrated Central State/ Cess Tax/ Interes Late
than paid, if liability of tax tax UT tax Cess t Fee
reverse any previous tax
charge period
1 2 3 4 5 6 7 8 9 10 11 12 13
1. Integrated
tax
2. Central tax
3. State/UT
tax
4. Cess
Total

8. Refund claimed from Electronic cash ledger
Sr. No. Description Tax Interest Penalty Fee Other Total
1 2 3 4 5 6 7 8
1. Integrated tax
2. Central tax
3. State/UT tax
4. Cess
Total

6. Verification
Signature
Place -
Date -
Designation /Status

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Understanding New Return Formats

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Simplified Returns

Proposed Return CA Venugopal Gella

• No purchase Can be filed

Returns • No Input Tax credit

Nil Return shall be filed Quarterly

Nil Transaction shall report in month 1 & 2 of that

By 10th of the After 10th of

Posted in the returns Posted in the returns

Tax Recovery from

In main return Should report as Made available

Along with To be closed

Lock Keep Pending Rejection

If no action is Supply not Does not want to

Amendment Not Supplier can

ITC already Availed

Reduced ITC would be

Only then Supplier Liability Supplier Liability would

Before filing return After filing return

ITC can be availed when

Closure of Supplier does not Connivance

Sahaj Sugam Regular

Date of invoices(To and

Date on which the supplier

Main Return Annexure

Sr. No. Description Tax Interest Penalty Fee Other Total

Sr. No. Description Option

Sr. No. Description Option

2. (a) Legal name of the registered person <Auto>

(b) Trade name, if any <Auto>

3C. Exports with payment of tax

3D. Exports without payment of tax

3E. Supplies to SEZ units/developers with payment of tax

3G. Deemed exports

3H. Inward supplies attracting reverse charge

3I. Import of services

3K. Import of goods from SEZ units on a Bill of Entry

Sr. GSTIN of Value of Value of Net value Tax amount

3B. Supplies received from SEZ units on a Bill of Entry

3C. Import of goods

1. Liability to pay tax

2. Input tax credit availed

3A. Total taxable value and tax payable on outward

5. Credit notes received from suppliers <Auto> <editable>

6. Input tax credit claimed earlier, if any <Auto>

7. Reversal & adjustments (Rule <User input>

Net ITC [1+2-3-4-5-6 ±7] <Auto>

1. Interest and late fee due to late filing of

2. Any other interest

CA Venugopal Gella 100

CA Venugopal Gella 101

CA Venugopal Gella 102

CA Venugopal Gella 106

CA Venugopal Gella 107

CA Venugopal Gella 108

Sr. No. Description Tax Interest Penalty Fee Other Total

CA Venugopal Gella 109

CA Venugopal Gella 110

CA Venugopal Gella 111

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