gstr1 vs 3b gstr 2a vs 3b ewb vs r1/3b actos 17... · 2020. 5. 19. · gstr 2a vs 3b ewb vs r1/3b...
TRANSCRIPT
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GSTR1 vs 3BGSTR 2A vs 3BEWB vs R1/3B
P.NAYANAR
Dy.Commissioner (EIU)
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GSTR3B-GSTR1-GSTR2A
• GSTR 3B is a summary return with revenue implication.
• GSTR 1 is a monthly/quarterly return with invoice-wise outward supply details.
• GSTR 2A is an auto-populated return generated in the recipient’s login, covering all the outward supplies (Form GSTR – 1) declared by his suppliers.
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GSTR 3B defaulters
• GSTN allows the taxpayer to file GSTR1 even without filing GSTR 3B.
• It leads to R1 vs 3B discrepancy
• TP can generate EWB without filing GSTR 3B
(now this period is reduced only for 1 tax period w.e.f from Nov 2019).
• This leads to EWB vs 3B discrepancy
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Follow-up action for 3B defaulters
• Issue GSTR 3A
• If the taxpayer does not file returns even after 15 days, then issue demand order in ASMT-13
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GST Discrepancy Reports
• GST discrepancies are observed in the cases where
• The taxable turnovers in 3B are less than that of R1
• ITC claimed in 3B is more than that available in 2A
• The taxable turnovers recorded in EWB are more than that of 3B
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GST Discrepancy Reports
• GSTR1 vs 3B
• GSTR 2A vs 3B
• EWB vs R1/3B
• We can find above details in excess credit module/IDL module in scrutiny portal.
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Department website
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Navigation page for staff
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Login to Scrutiny module
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List of categories
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Reasons for Discrepancy
o Clerical mistakes
o Intentionally reducing the turnover in 3B
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Follow-up action by tax officer
• Verify the mismatch turnover from GSTN BO reports
• Prepare a notice in ASMT-10 for Scrutiny of returns under Section 61 of TGST Act
• Analyse the reply from the taxpayer
• If the taxpayer could establish that the mistake is rectified, then drop the proceedings
• In case of unsatisfactory or no reply, create the demand
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Initiate Suo-Moto Proceedings for Scrutiny of Returns
• Access the GST Back Office Portal for tax officials.
• Login using your valid credentials. The Homepage is displayed.
• Navigate to Statutory Functions > Assessment/Adjudication > Scrutiny of Returns option.
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Initiate Suo-Moto Proceedings for Scrutiny of Returns
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Initiate Suo-Moto Proceedings
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Initiate Suo-Moto Proceedings
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Initiate Suo-Moto Proceedings
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Initiate Suo-Moto Proceedings
• Enter the GSTIN or UIN or Temporary Id of the taxpayer.
• Click the GO button. This will enable the CREATE button.
• Select the Financial Year from the drop-down list.
• Select the Tax Period from the From and To drop-down lists for the period for which you want to initiate scrutiny of returns.
• Click the CREATE button
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Initiate Suo-Moto Proceedings
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Scrutiny of Returns
• Access the GST Back Office Portal for tax officials.• Login using your valid credentials. The Home
page is displayed.• Navigate to Statutory Functions >
Assessment/Adjudication > Scrutiny of Returnsoption.
• Search page is displayed• Choose any one of the four displayed fields as
your search criteria and enter the required information: ARN, GSTIN, Status or Period From and Period To Date.
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Case Detail page
• Case Detail page is displayed. From this page, you can initiate proceedings for Scrutiny of Returns by operating on the tabs provided at the left-hand side of the page: NOTICES, REPLIES, ORDERS, REFERENCES and RECOMMEND.
• Note: On this page, the NOTICES tab is selected by default.
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Issue Notice
• On the Case Detail page of that particular taxpayer, select the NOTICES tab if it is not selected by default. This tab displays all the Notices/Reminder/Adjournment issued against the case created.
• Click ADD NOTICE to open the drop-down list and select NOITCE
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Notice Page
• In the Section Number field, enter the section number.• Click the Generate Reference Number hyperlink. Reference
Number field gets auto-populated.• Select the Due Date to reply using the calendar.• Select the Type of return from the drop-down list.• In the Acts/ Rules Provisions field, enter the act or rule
provision.• Click Choose File to upload the document(s) from your
machine that state the reasons of issuing notice.• You can preview the notice before issuing to the taxpayer,
by clicking the PREVIEW button. The draft notice is downloaded in PDF format.
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Case Detail
• The updated Case Detail page is displayed, with the table containing the record of the notice just issued and the Status updated to "Pending for final reply by taxpayer". Also, system would send the intimation to the taxpayer via email and SMS, and make this notice available on the Taxpayer's dashboard.
• Note: You can click the hyperlinks under Attachments column to view the documents.
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Issue a Reminder
• To issue a reminder to taxpayer who has neither replied to the SCN within time specified nor attended a personal hearing, perform following steps:
• On the Case Detail page of that particular taxpayer, select the NOTICES tab if it is not selected by default. This tab displays all the notices (Notice/Reminder/Adjournment) issued against the case created.
• Click ADD NOTICE to open the drop-down list and select REMINDER.
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Issue a Reminder
• Click the Generate Reference Number hyperlink. Reference Number field gets auto-populated.
• Select the Due Date to reply using the calendar.• Select the Reminder No. from the drop-down list• Click Choose File to upload the document(s) from
your machine that state the reasons of issuing notice.
• Click PREVIEW and a system-generated draft notice of reminder gets downloaded into your machine.
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Updated Case Detail Page
• The updated Case Detail page is displayed, with the table containing the record of the reminder just issued and the Status updated to "Reminder No. 1 Issued". Also, system would send the intimation to the taxpayer via email and SMS, and make this reminder notice available on the Taxpayer's dashboard.
• Note:
• You can issue only three reminders against a particular case.
• You can click the hyperlinks under Attachments column to view the documents.
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Issue an Adjournment
• To update adjournment details for a taxpayer who has filed an application of extension offline, perform following steps:
• On the Case Detail page of that particular taxpayer, select the NOTICES tab if it is not selected by default. This tab displays all the notices (Notice/Reminder/Adjournment) issued against the case created.
• Click ADD NOTICE to open the drop-down list and select ADJOURNMENT
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Issue an Adjournment
• The ADJOURNMENT page is displayed.
• Click the Generate Reference Number hyperlink. Reference Number field gets auto-populated.
• Select the Due Date to reply using the calendar.
• Click Choose File to upload the document(s) from your machine that state the reasons of issuing notice.
• Click ISSUE button.
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View Replies by the Taxpayer, if any
• To view replies submitted by the taxpayer, perform following steps:
• On the Case Detail page of that particular taxpayer, select the REPLIES tab. This tab displays all replies filed by the Taxpayer.
• Click the documents in the Attachments section to download and ascertain their contents.
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Drop Proceedings
• To drop the proceedings, perform following steps:
• On the Case Detail page of that particular taxpayer, select the ORDERS tab if it is not selected by default.
• Click ADD ORDER to open the drop-down list and select DROP PROCEEDING
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Drop Proceedings
• The DROP PROCEEDING page is displayed• Click the Generate Reference Number hyperlink.
Reference Number field gets auto-populated.• In the Acts/ Rules Provisions field, enter the act
or rule provision.• Click Choose File to upload the document(s) from
your machine that state the reasons of issuing order.
• Click PREVIEW and a system-generated draft order gets downloaded into your machine as displayed.
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Updated Case Detail page
• The updated Case Detail page is displayed, with the table containing the record of the order just issued and the Status updated to "Order for dropping proceedings issued". Also, system would send the intimation to the taxpayer via email and SMS, and make this order available on the Taxpayer's dashboard.
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Upload Communication
• To upload documents, which have been used to communicate with taxpayer offline, perform following steps:
• On the Case Detail page of that particular taxpayer, select the REFERENCES tab if it is not selected by default. This tab displays all communications sent against the case created.
• Click ADD REFERENCE to open the drop-down list and select COMMUNICATION.
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Communication page
• Communication page is displayed
• Select the Notice/Order/Reminder Reference Number from the drop-down list.
• Select the Type of Communication from the drop-down list.
•
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Communication
• Select the Issue Date and Communication Dateusing the calendar.
• Click the Choose File button to upload any attachment.
• Note:• File with PDF & JPEG format is only allowed.• Maximum file size for upload is 5MB.• Maximum 4 other documents can be attached in
the application.• Click the SUBMIT button
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Updated Case Detail page
• The updated Case Detail page is displayed, with the table containing the record of the communication sent. Note: You can click the hyperlinks under Attachments column to view the documents.
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Upload References of Case
• To upload additional documents or communication related to the case, perform following steps:
• On the Case Detail page of that particular taxpayer, select the REFERENCES tab if it is not selected by default. This tab displays all communications sent against the case created.
• Click ADD REFERENCE to open the drop-down list and select REFERENCES OF CASE
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References of Case
• Click the Choose File button to upload any attachment. Note:
• File with PDF & JPEG format is only allowed.
• Maximum file size for upload is 5MB.
• Maximum 4 other documents can be attached in the application.
• Click the SUBMIT button.
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Updated Case Detail page
• The updated Case Detail page is displayed, with the table containing the record of the reference of case. Note: You can click the hyperlinks under Attachments column to view the documents
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Add Recommendation
• In case, reply to notice given by the taxpayer is not satisfactory, you may recommend to initiate proceedings u/s 73/74 for determination of tax or recommend to initiate action under Audit/ Special Audit/ Enforcement u/s 65/66/67.
• To add recommendation related to the case, perform following steps:
• On the Case Detail page of that particular taxpayer, select the RECOMMEND tab if it is not selected by default. This tab displays all recommendation added against the case created.
• Click RECOMMEND to open the drop-down list and select ADD RECOMMENDATION.
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Unit to Recommend
• Unit to Recommend Select the Recommending to Officer from the drop-down list.
•
• Select the Section from the drop-down list.
• Enter the comments or reasons to recommend to some other unit.• Click Choose File to upload the document(s) from your machine that state
the reasons of issuing notice.• Click PROCEED button.
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Questions
If any ??