FAQ on form GSTR-3B

thegstguru.com_kashif-Ali-_GST-GSTR3BHave you filed Form  GSTR-3B?

(FAQ on GSTR 3B)

 

What is form GSTR-3B?

Form GSTR-3B is a simple E-form introduced by the CBEC for the month of July and August. In GSTR-3B we don’t have to provide invoice level information, only total consolidated values for each supply have to be provided.

Who need to file form GSTR-3B?

Form GSTR-3B is to be filed by every registered person who have either migrated from earlier tax regime i.e. VAT or Services Tax or is freshly registered in GST in the month of July 2017 & August 2017.

What is the last date to file GSTR-3B?

The last date to file GSTR-3B for the month for July is 20th August 2017. However, for the month of August 2017 the GSTR-3B is to be filed by 20th September 2017.

Has date extended for filing GSTR-3B?

Yes, The due dates for filing GSTR-3B for the month of July 2017 is further extended for 25th August 2017. For person who opts to use the opening balance of pre-GST credit in the current month, the last date to file form GSTR 3B is 28th August 2017.

Who are not required to file form GSTR-3B?

The following person are not require to file Form GSTR-3B

  • Dealer who are registered under composition scheme
  • Input Service Distributors
  • Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
  • Non-resident taxable person

I have two GSTIN, one in Delhi & One in UP, can I file one GSTR-B for all my registration?

NO, for each GSTIN a separate GSTR-3B need to filed.

 What details to be filed in GSTR-3B?

In GSTR-3B a dealer has to give information about outward and inward taxable supply, Zero rated supply (Export sales) , NIL rated supplies,  Non- GST outward supply  and Interstate GST supplies and details of tax payments etc.

 Do I need to give details each sales and purchase in Form GSTR-3B ?

No, you have to give only details of consolidated supply made under various heads.

Can I claim Input tax of my Tax paid under earlier tax regime i.e VAT or Services Tax?

Input tax credit on closing stock is not required to be reported in form GSTR-3B  , as this input tax credit must be first reported by filling up TRAN-1 and TRAN-2 forms. These form will be available from 21st August 2017. On the basis of filing of FormTran-1 in GST portal, the eligible transitional input tax credit amount will be credited to the e-credit ledger which is then be used to pay the liability by way of ITC adjustment at the time of filing returns. Those who need to take ITC on the closing stock, the last date is 28th August 2017 for July 2017.

 Can form GSTR-3B be revised?

NO, form GSTR-3B cannot be revised.

How to rectify error while submitting E form GSTR-3B?

If one failed to consider an invoice while filing GSTR-3B , it can be filed in GSTR 1 and GSTR-2 respectively. However interest will have to be paid on the difference.

How to file GSTR-3B?

Form GSTR-3B cab be filed by log in into GST portal or using software of GSP.

What is the penalty for non filing form GSTR-3B?

The penalty is Rupees 100/- per day  upto maximum Rupees 5,000.

Do we need to file GSTR-3B even if there is no business in the month of July or August?

Yes, the form GSTR- 3B need to file shoing NIL values even if you don’t have any business transition during the month of July and August 2017

How can I ask further queries related to GST?

Please write mail at cs.alikashif@gmail.com and info.thegstguru@gmail.com

Thanks & Regards:
FOR KASHIF ALI & ASSOCIATES
Company Secretaries
Kashif Ali
FCS, LL.B., M.Com.
C-100, Ground Floor, Sarai Julena,
New Delhi-110025
Call us : +91 9718483209
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LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9 TH SEPTEMBER, 2017

The GST Council has recommended changes in the GST rates on the following goods:

 

LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st  MEETING HELD ON 9 TH   SEPTEMBER, 2017

 

S.No. HSN Description PresentGST Rate RecommendedGST rate
1. 0802 Walnuts, whether or not shelled 12% 5%
2. 0813 Tamarind dried 12% 5%
3. 2106 Roasted Gram 12% 5%
4. 2106 Custard powder 28% 18%
5. 2106 Batters, including idli I dosa batter 18% 12%
6. 2304, 2305,2306 Oil cakes Nil forcattle feed

5% for other uses

5% [irrespective of end use]
7. 2306 Cotton seed oil cake Nil forcattle feed

5% for other uses

Nil [irrespective of end use]
8. 3307 41 00 Dhoop  batti,  dhoop,  sambhrani  andother similar items 12% 5%
9. 3926 Medical    grade    sterile    disposablegloves of plastics 28% 18%
10. 3926 Plastic raincoats 28% 18%
11. 4016 Rubber bands 28% 12%
12. 4016 Rice rubber rolls for paddy de-huskingmachine 28% 18%
13. 4907 Duty Credit Scrips 12% 5%
14. 50 to 55 Khadi fabric, sold through Khadi andVillage    Industrries    Commission’s

outlets

5% Nil
15. 5801 Corduroy fabrics 12% 5% [with norefund of ITC]
16. 5808 Saree fall 12% 5%
17. 6501 Textile caps 18% 12%
18. 6912 Idols made of clay 28% Nil
19. 44, 68, 83 Idols   of   wood,   stone   [includingmarble] and metals [other than those made of precious metals] 28% 12%
20. 7102 Rough industrial diamonds includingunsorted rough diamonds 3% 0.25%
21. 8424 Nozzles for drip irrigation equipmentor sprinklers [mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders] 18% 12%
22. 8445 Charkha for hand spinning of yarns,including amber charkha Nil I 18% Nil
23. 8528 Computer monitors upto 20″Note: Computer monitors upto 17″ are

already at 18%.

28% 18%
24. 9404 Cotton quilts 18% 5% on cottonquilts not exceeding

Rs.1000 per piece,

12% on cotton quilts exceeding Rs.1000 per piece

25. 9601 Worked corals, other than articles ofcoral 28% 5%
26. 9603 Brooms  and  brushes,  consisting  oftwigs or other vegetable materials, bound together, with or without handles.

Note: Phool bahari jhadoo is already at

Nil GST.

5% Nil
27. 9613 Kitchen gas lighters 28% 18%
28. Any Chapter Rosaries and prayer beads 18% 5%
29. Any Chapter Hawan samagri Applicablerate 5%
30. 4419 Table and Kitchenware etc. of wood 18% 12%
31. 4601, 4602 Grass, leaf and reed and fibre products,including mats, pouches, wallets 12% 5%
32. 4823 Paper Mache articles 18% 5%
33. 68 Stone inlay work 28% 12%
34. 6802 Statues, statuettes, pedestals; high orlow reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc; other ornamental goods essentially of stone. 28% 12%
35. 6909 Pots, jars and similar articles of a kindused for the conveyance and packing of goods of ceramic. 28% 12%
36. 6911 Tableware,       kitchenware,       otherhousehold articles and toilet articles of porcelain or china [including small accessories bathroom or sanitary fittings  such  as  soap  dishes,  sponge

baskets, toothbrush holders, towel hooks and toilet paper holders]

18% 12%
37. 6912 Tableware,       kitchenware,       otherhousehold articles and toilet articles other than of porcelain or china [including small accessories bathroom or sanitary fittings such as soap dishes, sponge baskets, toothbrush holders, towel hooks and toilet paper holders]. 28% 12%
38. 6913 Statues and other ornamental articles. 28% 12%
39. 8306 All goods, including bells, gongs andthe like, non-electric, of base metal; statuettes and other ornaments of base metal including metal bidriware; photograph, picture or similar frames, of base metal; mirrors of base metal, 18% 12%
40. 9601 Worked  ivory,  bone,  tortoise  shell,horn, antlers, mother of pearl, and other animal carving material and articles of these materials (including articles obtained by moulding)]; articles of coral 28% 12%

 

 

Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017

The GST Council, in its 21st meeting held at Hyderabad on 9th September 2017, has recommended the following measures to facilitate taxpayers:

  1. In view of the difficulties being faced by taxpayers in filing returns, the following revised schedule has been approved:
Sl. No. Details / Return Tax Period Revised due date
1 GSTR-1 July, 2017 10-Oct-17
For registered persons with aggregate turnover of more than Rs. 100 crores, the due date shall be 3rd October 2017
2 GSTR-2 July, 2017 31-Oct-17
3 GSTR-3 July, 2017 10-Nov-17
4 GSTR-4 July-September, 2017 18-Oct-17 (no change)
Table-4 under GSTR-4 not to be filled for the quarter July-September 2017. Requirement of filing GSTR-4A for this quarter is dispensed with.
5 GSTR-6 July, 2017 13-Oct-17

Due dates for filing of the above mentioned returns for subsequent periods shall be notified at a later date

 

(b)  GSTR-3B will continue to be filed for the months of August to December, 2017.

(c) A registered person (whether migrated or new registrant), who could not opt for composition scheme, shall     be given the option to avail composition till 30th September 2017 and such registered person shall be permitted to avail the benefit of composition scheme with effect from 1st October, 2017.

(d) Presently, any person making inter-state taxable supplies is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration. It has been decided to allow an exemption from registration to persons making inter-State taxable supplies of handicraft goods upto aggregate turnover of Rs. 20 lacs as long as the person has a Permanent Account Number (PAN) and the goods move nder the cover of an e-way bill, irrespective of the value of the consignment.

(e) Presently, a job worker making inter-State taxable supply of job work service is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration.  It has been decided to exempt those job workers from obtaining registration who are making inter-State taxable supply of job work service to a registered person as long as the goods move under the cover of an e-way bill, irrespective of the value of the consignment. This exemption will not be available to job work in relation to jewellery, goldsmiths’ and silversmiths’ wares as covered under Chapter 71 which do not require e-way bill.

(f) FORM GST TRAN-1 can be revised once.

(g) The due date for submission of FORM GST TRAN-1 has been extended by one month i.e. 31st October, 2017.

(h) The registration for persons liable to deduct tax at source (TDS) and collect tax at source (TCS) will commence from 18th September 2017. However, the date from which TDS and TCS will be deducted or collected will be notified by the Council later.

 

  1. The GST Council has decided to set up a committee consisting of officers from both the Centre and the States under the chairmanship of the Revenue Secretary to examine the issues related to exports.

 

  1. The GST Council has also decided to constitute a Group of Ministers to monitor and resolve the IT challenges faced during GST implementation.

 

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The Deadline to file GSTR 1 of July 2017 extended to 10th October 2017

The GST Council has in its meeting held on 9th September 2017  decided to extend the deadline for filing GSTR 1 for July 2017  to October 10 2017. The issue of filling final GST return on the GST tax filling portal was raised in the meeting, after which the team was formed to look into this matter.

After the GST portal stopped functioning, the Government on September 9  has extended the deadline to file GSTR 1 to October 10. Subsequently, filling of GSTR 2 and GSTR 3 was also extended to September 25 and 30 respectively.
The filing of GSTR 1 for August was extended to October 5, GSTR 2 till October 10 and GSTR 3 till October 15.

Large taxpayers, with turnovers of more than Rs 100 crore, have to file GSTR 1 by October 3, while the rest can file GSTR 1 by October 10, Revenue Secretary Hasmukh Adhia, who addressed reporters with Jaitley, said.

The original notification is as follow:

Press Information Bureau
Government of India
Ministry of Finance
09-September-2017 20:19 IST

Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017

The GST Council, in its 21st meeting held at Hyderabad on 9th September 2017, has recommended the following measures to facilitate taxpayers:

  1. a) In view of the difficulties being faced by taxpayers in filing returns, the following revised schedule has been approved:
Sl. No. Details / Return Tax Period Revised due date
1 GSTR-1 July, 2017 10-Oct-17
For registered persons with aggregate turnover of more than Rs. 100 crores, the due date shall be 3rd October 2017
2 GSTR-2 July, 2017 31-Oct-17
3 GSTR-3 July, 2017 10-Nov-17
4 GSTR-4 July-September, 2017 18-Oct-17 (no change)
Table-4 under GSTR-4 not to be filled for the quarter July-September 2017. Requirement of filing GSTR-4A for this quarter is dispensed with.
5 GSTR-6 July, 2017 13-Oct-17

Due dates for filing of the above mentioned returns for subsequent periods shall be notified at a later date.

b) GSTR-3B will continue to be filed for the months of August to December, 2017.

c) A registered person (whether migrated or new registrant), who could not opt for composition scheme, shall be given the option to avail composition till 30th September 2017 and such registered person shall be permitted to avail the benefit of composition scheme with effect from 1st October, 2017.

d) Presently, any person making inter-state taxable supplies is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration. It has been decided to allow an exemption from registration to persons making inter-State taxable supplies of handicraft goods upto aggregate turnover of Rs. 20 lacs as long as the person has a Permanent Account Number (PAN) and the goods move under the cover of an e-way bill, irrespective of the value of the consignment.

e) Presently, a job worker making inter-State taxable supply of job work service is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration.  It has been decided to exempt those job workers from obtaining registration who are making inter-State taxable supply of job work service to a registered person as long as the goods move under the cover of an e-way bill, irrespective of the value of the consignment. This exemption will not be available to job work in relation to jewellery, goldsmiths’ and silversmiths’ wares as covered under Chapter 71 which do not require e-way bill.

f) FORM GST TRAN-1 can be revised once.

g) The due date for submission of FORM GST TRAN-1 has been extended by one month i.e. 31st October, 2017.

h) The registration for persons liable to deduct tax at source (TDS) and collect tax at source (TCS) will commence from 18th September 2017. However, the date from which TDS and TCS will be deducted or collected will be notified by the Council later.

The GST Council has decided to set up a committee consisting of officers from both the Centre and the States under the chairmanship of the Revenue Secretary to examine the issues related to exports.

The GST Council has also decided to constitute a Group of Ministers to monitor and resolve the IT challenges faced during GST implementation.

http://thegstguru.com/deadline-file-gstr-1-july-2017-extended-10th-october-2017/

 

हिंदी में फॉर्म GSTR -3B से संबंधित प्रश्न का जवाब

GST_formgstr3b_ Form GSTR 3B_thegstguru_www.thegstguru.com_GST_Delhi

हिंदी में फॉर्म GSTR -3B   से संबंधित प्रश्न का जवाब

GSTR-3B फॉर्म क्या है?

फॉर्म GSTR-3B जुलाई और अगस्त महीने के लिए CBEC द्वारा शुरू किया गया एक सरल ई-फॉर्म है। GSTR-3B में हमें इनवॉइस स्तर की जानकारी उपलब्ध कराने की ज़रूरत नहीं है, केवल प्रत्येक supply  के लिए  कुल मानों को प्रदान किया जाना है

किसे  फॉर्मGSTR -3B दायर करने की आवश्यकता है?

फॉर्म GSTR -3B  हर पंजीकृत व्यक्ति द्वारा दायर किया जाना है, जो या तो  VAT or Service Tax से GST में migrate हुआ है  या    जुलाई 2017 और अगस्त 2017 के महीने में जीएसटी में ताजा पंजीकृत (registered) हुआ  है।

फॉर्म  GSTR-3B फाइल करने की अंतिम तिथि क्या है?

जुलाई महीने के लिए 25 अगस्त 2017 फॉर्म  GSTR-3B  फाइल करने की आखिरी तारीख है। हालांकि, अगस्त 2017 के महीने के लिए फॉर्म  GSTR-3B 20 सितंबर 2017 तक दायर किया जाना है

किसे फ़ॉर्म GSTR-3B फ़ाइल दर्ज करने की आवश्यकता नहीं है?

निम्नलिखित व्यक्ति को फ़ॉर्म GSTR-3B फ़ाइल दर्ज करने की आवश्यकता नहीं है
• डीलर जो composition योजना के तहत पंजीकृत हैं
• इनपुट सेवा वितरक
• ऑनलाइन सूचना और डेटाबेस पहुंच या पुनर्प्राप्ति सेवाओं (ओआईडीएआर) के आपूर्तिकर्ता, जिन्हें स्वयं कर का भुगतान करना है (आईजीएसटी अधिनियम की धारा 14 के अनुसार)
• अनिवासी कर योग्य व्यक्ति

मेरे पास दो जीएसटीआईएन हैं, एक दिल्ली में और एक यूपी में, क्या मैं अपने सभी पंजीकरण के लिए एक फ़ॉर्म GSTR-3B दर्ज कर सकता हूं?

नहीं, प्रत्येक GSTIN के लिए अलग-अलग फ़ॉर्म GSTR-3B  दायर करने की आवश्यकता है

क्या फ़ॉर्म GSTR-3B  को संशोधित किया जा सकता है?

नहीं, फार्म GSTR-3B संशोधित नहीं किया जा सकता।

फ़ॉर्म GSTR-3B सबमिट करने में त्रुटि को कैसे सुधारें?

अगर कोई GSTR-3B दाखिल करते समय चालान पर विचार करने में विफल रहता है, तो उसे फ़ॉर्म GSTR 1 और GSTR-2 में दायर किया जा सकता है। हालांकि ब्याज को अंतर पर भुगतान करना होगा।

फ़ॉर्म GSTR-3B  फाइल कैसे करें?

जीएसटी पोर्टल में log in करें या जीएसपी के सॉफ्टवेयर का इस्तेमाल करके फ़ॉर्म GSTR-3B  दायर किया जाए।

फ़ॉर्म GSTR-3B नॉन फॉर्मिंग फॉर्म के लिए दंड क्या है?

जुर्माना रुपये 100 / – प्रति दिन है अधिकतम 5,000 रुपये तक।

क्या हमें जुलाई-अगस्त महीने में कोई व्यवसाय नहीं होने पर भी फ़ॉर्म GSTR-3B  फाइल करने की आवश्यकता है?

हाँ, फ़ॉर्म GSTR-3B  को जुलाई और अगस्त 2017 के महीनों के दौरान कोई भी कारोबारी व्यवसाय नहीं होने पर भी NIL  फाइल करने की आवश्यकता है।

मैं जीएसटी से संबंधित अन्य प्रश्नों को कैसे पूछ सकता हूं?

कृपया cs.alikashif@gmail.com और info.thegstguru@gmail.com पर मेल लिखें

Thanks & Regards:
FOR KASHIF ALI & ASSOCIATES
Company Secretaries
Kashif Ali
FCS, LL.B., M.Com.
C-100, Ground Floor, Sarai Julena,
New Delhi-110025
Call us : +91 9718483209