Necessary steps to take before filing GST returns for September 2021


case type GST return type Necessary actions to be taken in returns Table reference in returns Non-recognition of a taxable foreign supply transaction, GST return related to any tax period from April 2020 to March 2021 GSTR 1 Indicate the treatment of a taxable external supply in the GST Return Form 1, which will be submitted in September 2021. 4A, 4B, 4C, 6B, 6C – B2B 5A, 5B – B2CL 7 – B2CS Model GSTR 3B Add your taxable business number and tax liability in your 3B GST return for furniture in September 2021 with interest 3.1(a) – Outgoing Taxable Supplies (other than zero-rated, nil and exempt) Missed outsource supply transaction disclosure expert in GST returns for April 2020-March 2021 tax period. Freight invoice and port code details were not updated for export transactions disclosed in GST returns from April 19 to March 2020 GST Return Form 1 Indicate the export outsourcing transaction on Form GSTR-1 for submission in September 2021, and review the export transaction including bill of lading details and port code. 6A – exports 9A – B2B and B2CL and export modification GSTR-3B Summarize the tax liability turnover and tax return on Form GST Return 3B to be filed in September 2021 with interest. 3.1(b) – Outgoing Taxable Supplies (Zero Taxable) You missed mentioning the discount note or credit note transactions on existing GST returns for any tax period April 2020 March 2021 GSTR 1 Unveiled CN/DN transaction in GSTR-1 to be submitted in September 2021 9B – CNDN (B2B, B2CL and Exports) GSTR-3B Adjust the taxable value and CNDN tax liability on Form GSTR-3B for filing in September 2021. 3.1(a) and 3.1(b) Missed disclosure of pre-tax liability for the supply of goods in existing GST returns in any tax period from April 2020 to March 2021 GSTR 1 Disclose the advance tax liability in the GSTR-1 due in September 2021 11a(1) – Advance Tax Liability GSTR-3B Collect the advance value and tax liability on Form GSTR-3B 3.1(a) and 3.1(b) The advance tax liability has not been adjusted in existing GST returns in any tax period from April 2020 to March 2021 GSTR 1 Manage Tax Compliance on Form GSTR-1 for Furniture Acquisition in September 2021 predecessor GSTR 3B Adjust the advance value and tax liability in the GSTR-3B to acquire furniture in September 2021. 3.1(a) and 3.1(b) Incorrectly mentioning tax liability on existing GST returns for any of the tax periods from April 2020 to March 2021 GSTR-1 Handle the advance tax obligation on your GSTR-1 form for September 2021 submission; 11a – Advance Tax Liability Falsely managing advance tax liability in existing GST returns in the tax period from April 2020 to March 2021 GSTR-1 Correct the processing of pre-tax obligations in GSTR-1 to get furnished in September 2021 11b – Advance tax liability Submission of Tax Invoice/Wrong CNDN Number, Tax Invoice/CNDN Date, POS, Customer GSTIN Number, Tax Amount, Tax Rate, Taxable Value and Invoice Amount in GST returns related to an outbound supply transaction for the period from April 2020 to March 2021 GSTR 1 Review the tax invoice or CNDN document with the real information as mentioned on the tax invoice on Form GSTR-1 to be submitted in September 2021 9A – B2B, B2CL and export modification 9C – CNDN modification 10 – B2CS modification GSTR-3B The Department of Taxable Sales and Tax Responsibility for Correction in GSTR-3B is Prepared in September 2021 3.1(a) and 3.1(b) Forget or falsely disclose offshoring nil, exempt and non-taxable on GST in existing GST returns in any tax period from April 2020 to March 2021 GSTR-1 Collect or review outgoing supply numbers that are not subject to zero-rated, exempt and zero-rated GST on the GSTR-1 form to be provided in September 2021 8A, 8B, 8C, and 8D – no classification, exempt and non-taxable for goods and services GSTR-3B Collect or review outbound supply numbers classified as zero, exempt, and not subject to GST in the form of GSTR-3B to be submitted in September 2021 3.1(c) and 3.1(e) forgetting or disclosing a non-existent or exempt internal error; Non-taxable supply of goods and services in GST returns relating to any tax period from April 2020 to March 2021 GSTR-3B Collect or review zero, concession, and non-GST taxable supply figures on Form GSTR-3B for furniture acquisition in September 2021 5 – inside nothing is predestined, exempt; Non-taxable supply of goods and services Forgotten or incorrectly disclosed the taxable value and tax liability of the RCM on existing GST returns in the April 2020 to March 2021 tax period GSTR-3B Collect or review the taxable value and tax liability numbers for RCM on Form GSTR-3B for Furniture Acquisition in September 2021. 3.1 (d) Forget the ITC claim subject to GST returns found in the tax period from April 2020 to March 2021 GSTR-3B Request ITC in GSTR-3B form for furniture in September 2021; 4A – ITC Available (B2B, RCM, Import) Claimed excess of the cost of international trade in existing GST returns on tax April 2020 March 2021 GSTR-3B Administration of ITC’s claim for excess GSTR-3B to be submitted in September 2021 4A – ITC Available (B2B, RCM, Import) Forget reversing ITC for non-payment to suppliers within 180 days of the invoice date during the period from April 2020 to March 2021 GSTR-3B Inverse proportional international trade cost for non-payment to suppliers within 180 days of invoice date on Form GSTR-3B for Furniture Acquisition in September 2021 4B (2) – Another Reflection Forget the reversal of the input tax credit for half-exempt or non-exempt general supplies and semi-taxable services in GST returns for April 2020 – March 2021; GSTR-3B Reverse proportional international trade cost according to u/r 42; 43 of the 2017 CGST rules in the GSTR-3B to be introduced in September 2021; 4B (1) – reverse according to rule 42; 43 Forget the ITC disclosure that is not responsible for GST returns from April 2020 to March 2021; GSTR-3B The irresponsible ITC in the form of a GSTR-3B was revealed to be furnished in September 2021; 4D – ITC Qualification Forget the interest discharge for late tax payment or the ITC cancellation that was taken advantage of in excess of GST returns from April 2020 to March 2021 GSTR-3B Responsibility for benefits in GSTR-3B unveiled for submission in September 2021 5.1 – interest; Late fees More than just ITC’s reflection of GST returns from April 2020 to March 2021 GSTR-3B False Claim Reverse ITC on Form GSTR-3B for Furniture in September 2021 4A – ITC Available (B2B, RCM, Import





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