how to show excess purchase return in gstr 3b
How can adjustment it in gstr-3B form. Illustration-3. Please note that the word mentioned is the due date of filing GSTR-3B of September … what is the solution for that? April 1, 2021, 13 Suggestion to FM for Simplification of GST (Hindi & English), Remittance Abroad – Form No. You must show correct values of ITC in Table 6B of GSTR-9. “A” Tax Payer purchased inward supply of goods worth Rs.1,00,000/- as per books. A screenshot of the same is as below to grasp a clear understanding of the issue. Considering sales returns as inward supply is not correct in my view at the cost absence of clarification or updation from Government. So, in this case how to fill data in GSTR 3B utility. But such error cannot be rectified after the due date of filing return of September of next financial year. The payment of difference amount of tax paid is lying there. The rate of GST is @12% for the year 2017-18. reduction in Input Tax Credit availed earlier), i. Herewith I giving with the example for your better understanding. Some of the Features of Return Form GSTR 3B. After matching Sale as per books & Sale as per Returns, I have found that my tax liability and have promptly paid it off. Please refer to the Circular No. Now GSTR 3b can be filed quarterly. but the problem is that what turnover we have to mentioned in Tax audit report, Nice Article and really a practical Problem. (Any other ITC which has been reversed in the books by you.) in which section i have to show this purchase return information so i will get my paid tax return from Government. Do not show … dear expert, i want to know that there is any type of certificate that can be used instead of issuing debit/credit note? plz help me out. will it be ok to move ahead. 6)THERE WILL BE ENTRIES IN THE BOOKS OF ACCOUNTS AS PHYSICALLY GOODS ARE MOVED OUT FROM STOCKS DURING THE MONTH OF JANUARY’ 2018. This shall result in overall correct treatment of GST Output Liability and Input Tax Credit availed. in gstr-3b of nov, i show igst of one bill as cgst & sgst. Required fields are marked *, Notice: It seems you have Javascript disabled in your Browser. D.H.SHAH In GST, purchase returns shall be shown in GSTR 1 return. Your email address will not be published. However, the attachment in above article is missing and my question to you is how to deal with the situation, suppose outward supplies(Taxable Value) is more than the credit note(Taxable value) but the tax amount in Credit Note (CGST & SGST) is more than the total tax amount (CGST & SGST) in outward Supplies. How to cover the ITC in GSTR 9 when ITC was availed and adjusted in an allowed extended period? The CBEC has to come up with clarification on this issue and also update the relevant return forms to accept these. So we need to be extra – cautious in filling the GSTR 3-B Form so that the required Output Liability and the available Input Tax Credit is correctly reflected in the Electronic Credit Ledger. – JOINT COMMISSIONER While GSTR 1 is the return for filing sales data. Ask question. Lesser ITC was taken in coming months to adjust the excess. – GRIEVANCE FROM DEALER GST LOGIN Latest update- Quarterly GSTR 3b. GSTN portal offers a simple and fast procedure to file GSTR 3B return. 4)request the authorities to give clarity / provide solution for this excess return goods than the purchases in a given month (january2018) 5)if we ignore this purchase return for jan 2018 there will be excess itc in credit ledger than what to be there. After 3 months returned 4 items to Supplier due damage. So to get the things right and GSTR 3-B correctly filled and filed, we will have to use this concept of inward and outward supplies. Now pay amount of excess ITC through DRC-03 using Cash Ledger with interest thereon. GSTR 3-B is a summary form for making adjustments and payments of GST liability and Input Tax Credit for the month. It’s good that you have already paid any excess liability due but since 3B can not be revised or rectified once it is filed, the only way out is GSTR 1. What about matching of turnover with the income tax return filed. It is a new scheme called How to file GSTR 1 if Sales Return is more than Sales and Purchase Return is more than Purchase Whether we need to file Purchase Return in Debit note . A very Good day to all the readers. Let it arrive there. if you have excess purchase return then you can show it in 4B itc reversed (2) others. You have to reduce sales in GSTR 3B .. 3.2. Can You please Solve the issue. Another problem is… Exempted Turnovers. GSTR3B NEEDED TO BE CORRECTED TO ACCEPT FIGURES IN NEGATIVE AND SAME LIABILITY CAN BE OFFSET BY BALANCE IN ELECTRONIC CREDIT LEDGER. The party sends trading material under provisional GSTIN No. I am showing excess Purchase Return in ITC Reversed (2) Other. try it. Earlier there was an RCM for purchases from URD but that is removed. Report the Sales in the GSTR3B after deducting sales return( Taxable value, tax amounts), For purchases need to report only Input tax amounts after deducting tax amounts relating to purchase returns. February 22, 2018 at 3:34 pm If return is not filed then you can change in same return and if you have filed the return then you can make necessary adjustment in next month GSTR-3B. As you have claimed excess ITC there will be difference arriving in Table 6J equal to excess ITC. My Total Purchase May’18 40,00,000 @ 18 %. This facility will start from 1-1-2021. I am using tally ERP-9 software. In the case of RCM, you can take the excess ITC also. 0 Votes 0 Ans Effect on ewaybill for”line sale”in case of stock lying unsold against delivery challan. Details taxpayer have to furnish in the form are: Sales and Purchase made by the taxpayer. Which means, if the changes have been done till GSTR 3B for the month of Sep 2018 then, the same will be reported under annual return for FY 2017-18 to be filed till 31st Dec 2018. One of the practical issues among them is How to fill GSTR 3-B Form if the Sales return (Credit Notes issued) for any month is more than the actual Outward Supply for that month? - I am under regular scheme so filing GSTR 3B utility. In the latest offering, the taxpayers who are filing nil returns are free from extensive filing details and will be forwarded to simple return form with minimum details. hope this will work. Also, there would be no deferment i.e. If we have to reverse Trans Credit of CGST the reversal amount in “other reversal” row also gets auto populated in SGST forcing to reverse SGST although no SGST credit taken. The taxpayers are required to furnish details of purchases, sales, input tax credit or refund claimed or demand created etc. Taxable Value of Net Purchases was positive (i.e. Order By: Active. Do not show reversal in any Table. Now issue is how to show GOA in table 3.1 in negative figure? Please inform remedy for correction of following inter-state purchase: (see attachment – Tally data GSTR 3-B view). GSTR 3-B is a summary return for payment of output liability and claiming of ITC. – GRIEVANCE REDRESSEL PORTAL FOR GST year beginning). Also what if, the ITC claimed for that month is less than the ITC to be reversed (on account of Purchase Returns i.e Debit Notes issued being more than actual Purchases (eligible for ITC) for that month? Lesser ITC in table 4A(5) of base period and extended period. DISCLOSURE OF EXCESS PURCHASE RETURN GOODS VALUES IN GSTR 3B 2 Questions. What you said is right we asked this question and also raised query number of times but no response i think it will be adjusted in GSTR-3. That’s why they are called “Experts” and given the respect they deserve. The credit needs to be reversed in GSTR 3B for the period in which the fact has come to knowledge of the assessee. GSTR 3B Due Date. I have filed GSTR-3B for March. Any invoice/debit note/credit note which is missed/under-reported/over-reported can be reported in GSTR 1 / Form GSTR-3B of the following month or before filing of annual returns. 9. keep it up. 1. But till the time any step is taken by them, we can use this principle and file returns. and thus the issue was resolved. Dear expert, Please clarify me the following, How to show advance Refund in GSTR3B & GSTR1 respectively? General Rule of Rectifying Mistake after filing of GSTR 1 and 3B is done. While the GST Department and CBEC has not yet come out with clarification to these problems since the GSTR 3-B Form does not accept figures in the negative. Hello Expert, You can modify it by self. But i am talking of a case where sales return for the month exceed actual sales. Hello Sir, c) It is needed to be filed even if it is a nil return. In your example, for FY 2017-18, show Turnover in Table 4 should be asper books but tax should be asper GSTR-3B i.e. Therefore total liability asper Table 4 and Tax Paid asper Table 9 will be 110/- right. This brings us to the doorway for solving the above referred problem (in italics & underlined above). Now show excess tax of Rs. – ASSISTANT COMMISSIONER (CTO-GUNTAKAL) Any error made in GSTR-3B is to be rectified in the GSTR-3B of the month in which such error comes to your knowledge. 2. this credit note for incentive & scheme discount for customer. Nice article it is really felpful. The Auto-populate is a tool to help and fasten the work. Clear Filter . AS PURCHASE RETURNS ARE MORE THAN PURCHASES, WE CAN NOT GIVE NEGATIVE FIGURES/AMOUNTS IN GSTR 3B, 1)HOW TO REFLECT OUR EXCESS PURCHASE RETURNS IN GSTR rn 3B OF JANUARY2018, 2)WHEATHER TO PARTLY DISCLOSE IN VARIOUS MONTHS BY SPLITTING THE PURCHASE RETURNS(AGAIN HERE IS APROBLEM – THERE IS ONLY ONETIME RETURN OF GOODS TO SUPPLIER IN SINGLE CONSIGNMENT), 3)HOW TO PROCEED TO FILE GSTR 3 B FOR JANUARY’ 2018, 4)REQUEST THE AUTHORITIES TO GIVE CLARITY / PROVIDE SOLUTION FOR THIS EXCESS RETURN GOODS THAN THE PURCHASES IN A GIVEN MONTH (JANUARY2018), 5)IF WE IGNORE THIS PURCHASE RETURN FOR JAN 2018 THERE WILL BE EXCESS ITC IN CREDIT LEDGER THAN WHAT TO BE THERE. After selecting the financial year and tax period, GSTR 3B, (if applicable), in the given period will be displayed. Purchase Return – resulting in increase in Output Liability (i.e. Entries are passed under sales account which is outward supply. However what will happen if the credit note is towards wrong tax charging. GSTR 3B is a monthly return with due date on 20th of the following month. Regards In case, agr 3b m jo sale, pur show ki h , agr vo Your data is not matching but still, you can file the return with mismatched data. Total Outward Supplies for the month:1000( Taxable value) 36 (IGST) 63 (CGST) 63 (SGST), Credit Note in the same month: 800(Taxable Value) 0 (IGST) 72 (CGST) 72 (SGST), I think the above example will help you to ascertain my question ( HOW TO SHOW THE ABOVE DETAILS WHILE FILING GSTR-3B). 15CA & Form 15CB – Lucidly Explained 18 FAQs. Excess of Sale Return over Sales your suggestion is only option if don’t want to postpone the transaction. Also what 2a is showing that much only we are allowed credit in annual return, i think you know this so there also another issue. Sales – Sales Return and ITC availed – ITC reversed. Liable Tax. GSTR-3B is a self-assessment return filed by the dealer stating the details for Outward Supplies and Inward Supplies i.e. But what about the reconciliation that the department does with 2A? So for now, GST = confusion. While this may seem out of the way, but the purpose of GSTR 3-B is correctly and aptly served while making no errors till the time CBEC or GST Department comes out with proper clarification or guidance note on the above issue. In the explanation given it is difficult to match both. 3B also have following issue:- Definitely Rakesh! In order to submit a comment to this post, please write this code along with your comment: a6df7d590461265052e7a8aca3dbc35b. We will automatically calculate the GSTR-3B Final values Copy such values on the GSTN Portal and File If you have already calculated Final GSTR-3B Values You can enter this data on ClearTax GST Software in the “Summary mode” Summary mode shows a full snapshot of GSTR-3B Return 7)AWAITING FOR YOUR VALUABLE SOLUTION / RESOLUTION Purchase value being higher than Purchase Returns Value) This led to correct treatment of taxes (output & Input). Many a times, purchase returns had been shown as reversal under rule 42 or 43 as point 4 (B) (1) in GSTR 3B. Very True that GST = Confusion since this is first year of its launch in India. Thus no need to show it anywhere. Q7. DISCLOSURE OF EXCESS PURCHASE RETURN GOODS VALUES IN GSTR 3B. Good that you have taken up this issue. I’ve asked above queries, in many GST meetings,but didnt received a convincing reply, i am expecting from you an expert opinion with detailed reply please? Table 8C: Reversal in next year. Form 3B to be filed mandatorily by all normally registered taxpayers; Nil returns to be filed in case of no business. In one of our case. It can solve one problem but for other problem i.e. if i show my sales return in ITC claimed, then it will not match with 2A. In case of excess ITC claim in GSTR 3B as determined after the filing of corresponding GSTR 2,the excess amount claimed will be reversed from the ITC ledger OR added to the liability ledger. ? per to up state and that item i received in sept month then where i show that value (sale return) in 3b because column 3.2 is not accepting negative figure. Also the accounting software or ERPs like Tally, Busy, etc show the GSTR 3-B report in the normal general format i.e. No separate column in GSTR-3b for goods return. And adjust GSTR 1 as applicable. Also there is issue for Credit notes(unregistered) for sales return which are not showing me in Part 9B of GSTR-1 in Tally ERP-9 While GSTR 3-B cannot be rectified. Liable Input Tax Credit. Please Explain me. CAN YOU SOLVE ABOVE ISSUE. In case of purchase return the supplier will issue a Credit Note which is equivalent to your debit note and the same needs to be added in table 3.1(a), i.e. 110/-. You will also get a caution at the time of filing. The amount paid is showing in my Electronic Ledger. 26/26/2017-GST. How to file 3B and 1 Returns…. Now the scenario is changed, You dont need to show the purchases anywhere unless covered under the RCM. And adjust the balance sales return in the subsequent month(s). My Total Sales 39,00,000 @ 18 %. CA Ruchika Tulsyan . From the starting of GST, I used to do the same thing which is quite a simple and common understanding that add Pur ret in sales and sales return in ITC. While the Law and the Accounts only recognise and record the Debit & Credit Notes, i doubt if any type of certificate can help in this matter. However, there is some change in the final GSTIN No. Tag. Purchase value being higher than Purchase Returns Value) 2. 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These issues are most likely to occur in the month of March (i.e. Taxable Value of Net Purchases was positive (i.e. The credit note issued towards tax only but the tax credit note is more than that months tax liability. While the issue raised by you is very similar to the one I faced with one of my clients in filing GSTR 3-B on the ITC part. But the ITC tax part was – IGST: -ve and CGST & SGST was +ve. In that case, we show the outward supply as “NIL”. GSTR-1 and GSTR-3B cannot be revised once filed. 1st article of Rajat is nice start. pls tell me what entry to be passed. In the post login mode, one can access it by going to Services > Returns > Returns Dashboard. Tax Paid. he has return 950 Pcs and balance has been waste in testing. Q8. Thank you for you r feedback! Search. Step 16 – From the drop-down, choose option ‘Authorised Signatory’. Purchases and Expenses. (M) +91 9513132779, DEAR SIR SAME PROBLEM NOW. But it sometimes is not reasonable or correct. i had a conversation with the hepldesk they said there will be an option in GSTR 3 to fill the amount of purchase returns but iam not sure about it , its better you rais a sale invoice insted of debit note. How can you treat a sales return as an inward supply? 10/- in Table 11 of GSTR-9. In this scenario, if the buyer imports the data from the GSTN Table 6 of GSTR-9 Form will show the correct values. IF WE WONT TAKE AS RETURNS GOODS FOR JANUARY 2018 THIS WILL EFFECT TO ITC TO AN EXTENT OF RS.143856/-. You can reach out to me @ [email protected]. It felt very nice to read the above article, the subject which you took is a major problem nowadays. ? In this, the GSTR-2A of the buyer will show less ITC in FY 2018-19 for which he has already reduced the Input Tax Credit in Financial Year 2017-18 in his GSTR-3B Return. My problem is , I sell goods1000 Pcs @ 10/- plus 18% igst, Purchaser has returned the goods. I have the same problem in GSTR-3B due to credit notes of sales return to unregistered persons and Composition dealers which is resulting in negative figures which are not possible to show as Minus figure. in the beginning of the month of April. 616 views SARAT PATI Asked question January 17, 2019 Supply DISCLOSURE OF EXCESS PURCHASE RETURN GOODS VALUES IN GSTR 3B. When i creat debit note (Purchase return) in gst then increase in my sale taxable value in GSTR-3B. Copyright © TaxGuru. Well i believe, by considering Sales returns as Inward supply in 3B will face reconciliation issues while filing GSTR-1. If the same has been reversed in GSTR 3B then only can be reported in annual return. Excess Input Tax Credit claimed in GSTR-3B for the F.Y.2017-18 and reversed in GSTR-3B of F.Y 2018-19. To get the compliances and returns all right and on time, we first need to understand the purpose of Filing that GST Return. You do not have permission to ask a question. If not possible then we should go for a refund. In my case, ITC (purchase – purchase returns) showed a similar scenario as below: 1. But i think you have not seen annual return form or comparison sheet of GST portal which is showing mismatch due to this concept. Sale return shown as Purchase & Thereby claiming wrongly ITC on it – You cannot show this in GSTR 3b as “INWARD”. GSTR 3B due date for Dec 2019 is on 20-Jan-2020. Very nice article. … Your views and opinions are highly solicited. Sir If We consider Credit notes in ITC, Then our taxable Output with GSTR1 will not match with GSTR3B output. We have to show sales and purchases net of goods return in 3b. Similarly, Purchases are inward supply while Purchase Return is an outward supply. Category. Sales – resulting in increase in Output Liability, ii. i don’t think there is any way out. Nice article sir. GST : HOW TO AMEND/RECTIFY FILED GSTR 3B & GSTR 1, HOW TO EDIT/REVISE FILED GSTR 3B & GSTR 1 - YouTube. Whether I can show the excess figure in GSTR 3b? ITC can not be reversed in GSTR-9. if we wont take as returns goods for january 2018 this will effect to itc to an extent of rs.143856/- What is a GSTR3B ReturnIt is a summary return which is to be filed every monthDue date is 20th of next monthFor July 2017, due date for GSTR 3B is2025 August 2017Normal Returns GSTR 1,2,3 are also to be filledHow to fill GSTR 3B ReturnGSTR 3B Return will be filled online at … Hope i could help! Sorry, you do not have permission to read comments. Broadly it is divided into below major heads: Outward supplies. Join our newsletter to stay updated on Taxation and Corporate Law. And, if the changes have … Means turnover as per GST returns filed should match with the income return tobe filed. In there any solution……. While we understand that Sales is an outward supply and Sales Return is an inward supply. The only way to show sales is to correctly file the GSTR 1 return. reduction in Output Liability), The above screenshot of Tally data of GSTR 3-B can be put as per the above format, as shown below (in the attachment). Hmare actual sale s jyada chali jaye then Discussed this in 4th Point. Thank you GST Expert. We have successfully completed 3 quarters of GST compliance and return filing (July’17 – Mar’18) and we must have experienced some or the other practical problems while doing so. I used the concept and objective of filing GSTR 3-B for dealing with this issue. then i correct it in gstr-1.. now what to do for correcting gstr-3b. – DY.COMMISSIONER Table 6A will show ITC as you have claimed through GSTR-3B including excess ITC. My problem is , I sell through online site , in aug month i sold an item to an unreg. and if purchase ITC are made, under which column of GSTR3B & GSTR1, ITC should be reversed? GSTN mandated GSTR 3B return filing for all taxpayers including Nil returns. But in one state (say GOA) sales return is more than sales which reduce aggregate net sales to be shown in table 3.1 (a). Dear Rajat, What course of action is now available to the purchaser so that ITC can be available against new GSTIN No. Thank you GST EXPERT. Sales Return – resulting in increase in ITC (i.e. when we setoff our ITC with Purchase ,,,,.. After all, the experts have to make a way to deal with such business scenarios even if no guideline from the Government is available. – A SEPERATE MESSAGE TO GSTIN TECHNICAL WING (CENTRAL GOVT), we have sincerely paid the taxes arising out of purchase returns, but could not create the liability in GSTR 3B and hence could not file our GSTR 3 B for the month of 01/2018 and automatically, we could not file the subsequent months GSTR 3B for the months of 02/2018 & 03/2018. I used the concept and objective of filing GSTR 3-B for dealing with this issue. In case of online dealer (on amazon & flipkart) all sales are Interstate & B2C hence need to fill table 3.2 in GSTR3B. Things will clarify as time passes and practical issues are raised by people like us to the department and other experts for clarifications and opinions. Ans: Form GSTR-9 is an annual return to be filed once for each financial year, by the registered taxpayers who were regular taxpayers, including SEZ units and SEZ developers. 3a. In my case, ITC (purchase – purchase returns) showed a similar scenario as below: – ALL WINGS OF GSTIN AT CENTRAL LEVEL THROUGH TWITTER A. FAQs on Form GSTR-9 (GST annual return) Q.1 What is Form GSTR-9? We only shoe ITC in GSTR 3b and not the purchases. Check the GST calendar. We have taken the issue to all the govt authorities on 05.02.2018 and reminders were also sent, but we are very sorry to say that till this time, even after bringing this issue to the notice of higher authorities in all levels, – COMMISSIONER OF COMMERCIAL TAXES – A.P In this Case… One Month Companies(with Exempted Turnovers) have only sales.. next month Only Sales Returns. Purchases – resulting in increase in ITC, ii. We shall process the above sample data in the manner as per this table: i. CREDIT NOTE / DEBIT NOTE If any ITC is being reversed, because of wrong availment or repeated, it can be shown under point 4 (B) (2), or many a times, it has been directly reduced from ITC to be availed. so Please how to file GSTR-3B. to your outward supplies so that your output tax liability can be increased which will negate the excess ITC of goods returned. in this return. and if advance refund of current months are greater than sales of current month, how to show negative sales in GSTR3B & GSTR1 respectively? year end) or April (i.e. Taxpayers can click on the ‘Check Balance’ button to view the cash and credit balance. NEED TO DO IT URGENT WITH PROVISION TO REVISE EARLIER GSTR3B TOO. How do I show purchase returns and sales returns in GSTR 3B? Nirav Lakhani. REQUEST YOU TO SORT OUT THE ISSUE AND PROVIDE SOME SOLUTION. How to show purchase returns in GST filing? The attachment isn’t showing in this article but i can mail it to you, if needed. Step 15 – To view the draft GSTR-3B return click on ‘Preview Draft GSTR-3B’. What remedy can you suggest while filing GSTR 3-B?? How should I pass entries. 0 Votes 1 Ans … Thank you Sir..! GSTR-3B is online monthly return of purchases and supply made in a particular month and calculating GST amount ... then credit is available for excess tax paid on purchase, which will be adjusted in next month GST Payable. Ans. so how we will setoff our Credit side. I added the Purchase Returns (Value & Tax both) in the Outward Supplies Table and added the Sales Return (Tax) in the ITC column since Value for inward supplies is not asked in the GSTR 3-B table. Yes, but a red mark is indicated. 10. There is one separate column in GST return where in … He was filed GSTR-3B and mentioned inward supply of goods by mistake worth of … But the ITC tax part was – IGST: -ve and CGST & SGST was +ve. Consolidate figure in table 6 will include the reduction made till march 2018 return. I agree with you Mr. Nikhil. Interest @ 24% will have to be paid for such excess amount wrongly claimed. All Rights Reserved. Also, liability is determined from GSTR 3B and not from GSTR 1. How to File GSTR – 3B if Sales Return (Credit Note) exceed Outward Supply? My supplier Given credit note 3,00,000 @ 18 %. He deducted the 10*3=30+3.6=33.6 as a credit note in next bill. During the month of 01/2018 our total purchases are as under, Taxable Rs.454488 CGST Rs.21366 SGST Rs.21366, Taxable Rs.799203 CGST Rs.71928 SGST Rs.71928, QUERY : PURCHASE RETURNS ARE MORE THAN THE PURCHASES, AND HENCE ACTUALLY THERE WILL BE TAX LIABILITY BUT This return is required to be filed on a monthly basis irrespective of the turnover. I agree with you. postponing of Credit and Debit Notes just to avoid negative figures. And this discount releted to invoice & date. Thus matching of Turnover would be with GSTR 1 instead of GSTR 3-B.