Annexure 13: Due dates and extension of due dates of submission of various returns - Model All India GST Audit Manual 2023 [CBIC] - GST

Annexure 13: Due dates and extension of due dates of submission of various returns Financial Year (2017-2018) a. Return type Form GSTR - 3B Month Due date/Extended due date Submitted on Dayes of delay Late fee payable per day Total Late fee payable Remarks July, 17 25.08.2017 1 Waived ( CGST Notification No, 28/2017-CT, dt.01.09.2017 ) July, 17 28.08.2017 2 Aug,17 20.09.2017 Waived ( CGST Notification No, 50/2017-CT, dt. 24.10.2017 ) Sep, 17 20.10.2017 Oct, 17 20.11.2017 @Rs. 25/day (Where total amount of tax payable in a return is nil, Rs. 10/day ) subject to max of Rs. 5000/- under each of the CGST/SGST Act from the due date of return, till the date on which return is filed. ( CGST Notification No, 64/2017-CT, dt. 15.11.2017 ) Nov, 17 20.12.2017 Dec, 17 22.01.2018 Jan, 18 20.02.2018 Feb, 18 20.03.2018 Mar, 18 20.04.2018 Total late fee payable Total late fee paid Late fee due a.1 Conditional waiver of late fee for delayed furnishing of return in Form GSTR-3B Tax period Late fee waived Condition October, 2017 Waived in full Return in FORM GSTR-3B was submitted but not filed on the common portal, after generation of the application reference number. [ CGST Notification No. 41/2018-CT, dt. 04.09.2018 ] July, 2017 to March, 2018 Waived in full If the said return is furnished between the period from 22nd December, 2018 to 31st March, 2019. [ CGST Notification No. 76/2018-CT, both dt. 31.12.2018 ] a.2 Conditional waiver of late fee for delayed furnishing of return in Form GSTR-3B Tax period Return in GSTR-3B furnished between 01.07.2020 to 30.09.2020 Return in GSTR-3B furnished after 30.09.2020 July, 2017 to March, 2018 Maximum Rs. 250/- under each of the CGST/SGST Act for each return period. Nil where the total amount of tax payable in the return for a tax period is nil. @ Rs. 25 / day subject to maximum of Rs. 5000/- under each of the CGST/SGST Act from the due date of return, till the date on which return is filed Where total amount of tax payable in a return is nil: @ Rs. 10 / day subject to a maximum of Rs. 5000/- under each of the CGST/SGST Act from the due date of return, till the date on which return is filed 3 [ CGST Notification no. 52/2020-CT, dt. 10.07.2020 ] ] b. Return type Form GSTR 9 Period Due date Submit on Days of delay Late fee payable per day Total Late fee payable 2017-18 07.02.2020 4 [ 01/2020-C.T./GST, dt. 18.03.2020 ] Rs. 100 per day max. quarter per cent. of turnover in the state Total late fee payable Total late fee paid Late fee due c. Form GSTR - 1 Period (Month /Quarter) Due Date Submit on Days of delay Late fee payable per day Total fee payable Jul, 17 31.10.2018 @Rs. 25/day (Where total amount of tax payable in nil, Rs. 10/day ) Subject to max of Rs. 5000/- under each of the CGST/SGST Act from the due date of return, till the date on which return is filled. ( CGST Notification no. 04/2018-CT dt. 23.01.2018 ) Aug, 17 31.10.2018 Sep, 17 31.10.2018 Oct, 17 31.10.2018 Nov, 17 31.10.2018 Dec, 17 31.10.2018 Jan, 18 31.10.2018 Feb, 18 31.10.2018 Mar, 18 31.10.2018 Total late fee payable Total late fee paid Late fee due Amnesty: No late fee is payable for the registered persons who failed to furnish FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnishes FORM GSTR-1 between the period from 22nd December, 2018 to 31st March 2019 [ CGST Notification no. 75/2018, dt. 31.12.2018 ] No late fee is payable for the registered persons who failed to furnish FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020 [ CGST Notification no. 74/2019-CT dt. 26.12.2019 read with 5 [ CGST Notification no. 04/2020, dt. 17.01.2020 ] ] Financial Year (2018-2019) a. Return type Form GSTR - 3B Period Due Date/Extended date Submit on Days of delay Late fee payable per day Total fee payable Apr, 18 22.05.2018 @Rs. 25/day (Where total amount of tax payable in nil, Rs. 10/day ) Subject to max of Rs. 5000/- under each of the CGST/SGST Act from the due date of return, till the date on which return is filled. ( CGST Notification no. 64/2017-CT dt. 15-11-2017 ) May, 18 20.06.2018 Jun, 18 20.07.2018 Jul, 18 24.08.2018 Aug, 18 20.09.2018 Sep, 18 25.10.2018 Oct, 18 20.11.2018 Nov, 18 20.12.2018 Dec, 18 20.01.2019 Jan, 19 22.02.2019 Feb, 19 20.03.2019 Mar, 19 23.04.2019 Total late fee payable Total late fee paid Late fee due a.1 Conditional waiver of late fee for delayed furnishing of return in Form GSTR- 3B Tax period Late fee waived Condition April, 2018 to Sept, 2018 Waived in full If the said return is furnished between the period from 22nd December, 2018 to 31st March, 2019. [ CGST Notification no. 76/2018-CT, dt. 31.12.2018 ] a.2 Conditional waiver of late fee for delayed furnishing of return in Form GSTR- 3B Tax period Return in GSTR-3B furnished between 01.07.2020 to 30.09.2020 Return in GSTR-3B furnished after 30.09.2020 April, 2018 to March, 2019 Maximum Rs. 250/- under each of the CGST/SGST Act for each return period Nil where the total amount of tax payable in the return for a tax period is nil . 6 [ CGST notification no. 52/2020-CT, dt.10.07.2020] @ Rs. 25 / day subject to maximum of Rs. 5000/- under each of the CGST/SGST Act from the due date of return, till the date on which return is filed Where total amount of tax payable in a return is nil: @ Rs. 10 / day subject to a maximum of Rs. 5000/- under each of the CGST/SGST Act from the due date of return, till the date on which return is filed b. Return type Form GSTR 9 Period Due Date Submit on Days of delay Late fee payable per day Total fee payable 2018-19 31.12.2020 7 [ 12/2020-C.T./GST, dt. 04.11.2020] Rs. 100 per day max. quarter per cent. Of turnover in the state Total late fee payable Total late fee paid Late fee due c. Form GSTR - 1 Period (Monthly/ Quarterly) Due Date/Extended date Submit on Days of delay Late fee payable per day Total fee payable Apr, 18 31.10.2018 @Rs. 25/day (Where total amount of tax payable in nil, Rs. 10/day ) Subject to max of Rs. 5000/- under each of the CGST/SGST Act from the due date of return, till the date on which return is filled. ( CGST Notification no. 04/2018-CT, dt. 23.01.2018 ) May, 18 31.10.2018 Jun, 18 31.10.2018 Jul, 18 31.10.2018 Aug, 18 31.10.2018 Sep, 18 31.10.2018 Oct, 18 11.11.2018 Nov, 18 11.12.2018 Dec, 18 11.01.2019 Jan, 19 11.02.2019 Feb, 19 11.03.2019 Mar, 19 11.04.2019 Apr-Jun 2018 31.10.2019 Jul-Sept 2018 31.10.2019 Oct-Dec 2018 31.01.2019 Jan-Mar 2019 30.04.2019 Total late fee payable Total late fee paid Late fee due Amnesty: No late fee is payable for the registered persons who failed to furnish FORM GSTR-1 for the months/ quarters from July, 2017 to September, 2018 by the due date but furnishes FORM GSTR-1 between the period from 22nd December, 2018 to 31st March 2019 [ CGST Notification no. 75/2018, dt. 31.12.2018 ] No late fee is payable for the registered persons who failed to furnish FORM GSTR-1 for the months/ quarters from July, 2017 to November, 2019 by the due date but furnishes FORM GSTR-1 between the period from 19th December, 2019 to 17th January, 2020 [ CGST Notification no. 74/2019-CT dt. 26.12.2019 read with 8 [ CGST Notification no. 04/2020, dt. 17.01.2020 ] ] Financial Year (2019-2020) a. Return type GSTR 3B Due Date Due date (Aggr. T.O. up to Rs. 5 Crore) Submit on Days of delay Late fee payable per day Total fee payable Apr, 19 20.05.2019 @Rs. 25/day (Where total amount of tax payable in nil, Rs. 10/day ) Subject to max of Rs. 5000/- under each of the CGST/SGST Act from the due date of return, till the date on which return is filled. (CGST Notification no. 64/2017-CT, dt. 15.11.2017 ) May, 19 20.06.2019 Jun, 19 20.07.2019 Jul, 19 22.08.2019 Aug, 19 20.09.2019 Sep, 19 20.10.2019 Oct, 19 20.11.2019 Nov, 19 20.12.2019 Dec, 19 20.01.2020 Jan, 20 22.02.2020 Feb, 20 20.03.2020 Mar, 20 20.04.2020 Total late fee payable Total late fee paid Late fee due a-1 Conditional waiver of late fee for delayed furnishing of return in Form GSTR- 3B Tax period Return in GSTR-3B furnished between 01.07.2020 to 30.09.2020 Return in GSTR-3B furnished after 30.09.2020 April, 2019 to March, 2020 Maximum Rs. 250/- under each of the CGST/SGST Act for each return period. Nil where the total amount of tax payable in the return for a tax period is nil. 9 [ CGST notification no. 52/2020-CT, dt. 10.07.2020 ] @ Rs. 25 / day subject to maximum of Rs. 5000/- under each of the CGST/SGST Act from the due date of return, till the date on which return is filed Where total amount of tax payable in a return is nil: @ Rs. 10 / day subject to a maximum of Rs. 5000/- under each of the CGST/SGST Act from the due date of return, till the date on which return is filed b. Return type Form GSTR - 9 Period Due Date Submit on Days of delay Late fee payable per day Total fee payable 2019-20 31.12.2020 Rs. 100 per day max. quarter per cent. Of turnover in the state Total late fee payable Total late fee paid Late fee due c. Form GSTR - 1 Period (Monthly/ Quarterly) Due Date/Extended date Submit on Days of delay Late fee payable per day Total fee payable Apr, 19 11.05.2019 @Rs. 25/day (Where total amount of tax payable in nil, Rs. 10/day ) Subject to max of Rs. 5000/- under each of the CGST/SGST Act from the due date of return, till the date on which return is filled. ( CGST Notification no. 04/2018-CT, dt. 23.01.2018 ) May, 19 11.06.2019 Jun, 19 11.07.2019 Jul, 19 11.08.2019 Aug, 19 11.09.2019 Sep, 19 11.10.2019 Oct, 19 11.11.2019 Nov, 19 11.12.2019 Dec, 20 11.01.2020 Jan, 20 11.02.2020 Feb, 20 11.03.2020 Mar, 20 11.04.2020 Apr-Jun 2019 31.10.2019 Jul-Sept 2019 31.10.2019 Oct-Dec 2019 31.01.2019 Jan-Mar 2019 30.04.2020 Total late fee payable Total late fee paid Late fee due Amnesty: 1. No late fee is payable for the registered persons who failed to furnish FORM GSTR-1 for the months/ quarters from July, 2017 to September, 2018 by the due date but furnishes FORM GSTR-1 between the period from 22nd December, 2018 to 31st March 2019[ CGST Notification no. 75/2018, dt. 31.12.2018 ] 2. No late fee is payable for the registered persons who failed to furnish FORM GSTR-1 for the months/ quarters from July, 2017 to November, 2019 by the due date but furnishes FORM GSTR-1 between the period from 19th Dec, 2019 to 17th January, 2020 [ CGST Notification no. 74/2019-CT dt. 26.12.2019 read with 10 [ CGST Notification no. 04/2020, dt. 17.01.2020 ] 3. No late fee is payable for the registered persons who failed to furnish FORM GSTR-1 for the month March, 2020 and for the quarter Jan-Mar 2020 by the due date but furnishes FORM GSTR-1 on/before 10.07.2020 and 17.07.2020 respectively. [ 11 [ CGST Notification no. 53/2020-CT dt. 10.07.2020 ] read with 12 [ CGST Notification no. 04/2020, dt. 17.01.2020 ] ] 4. The months of Return filing as shown in the Tables below are based on all months of any FY. However, the audit officer should consider the months applicable for the period under audit. a. Return type GSTR 3B Period (Month /Quarter) Due date Submitted on Days of delay Late fee payable Apr May Notes: System generally automatically calculates late fee during submission of return. However, for the return periods of different FYs various extensions of dues dates and conditional extensions of due date were allowed. Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Total late fee payable Total late fee paid Late fee due b. Statement in GSTR 1 Period (Month /Quarter) Due date Submitted on Days of delay Late fee payable Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Total late fee payable Total late fee paid Late fee due c. Return type GSTR 9 / 9A Period Due date Submitted on Days of delay Late fee payable FY .. Total late fee payable Total late fee paid Late fee due Part D [Correctness of turnover in State (monthly statement)] Turnover disclosed in GSTR 3B (Rs.) Turnover disclosed in GSTR 1 (Rs.) Turnover disclosed in GSTR 9 / 9A (Rs.) Turnover as in P/L account (Rs.) Difference (Rs.) Reconciliation statement with supporting documents needs to be examined. Any other supply which is not disclosed in any of the above fields but disclosed at the time of audit. Additional information from the books / other sources to examine correctness of the turnover disclosed finally at the time of audit (monthly statement): Areas of concern Examination Value of supply Disclosed in return (Y/N) Additional tax liability (if any) Intra states (s) Inter state (I) with POS (States Code)* State tax Central tax Integrated tax Cess Other/Misc. income Whether in the pre-GST or in the GST regime, Other Income ledger has always been an important ledger to examine. It is important to go through every transaction reflected in this ledger to confirm as to whether GST is applicable on any transaction for which tax compliance has not been made. For example, penal interest, penalty / damages recovered etc. Stock transfer to other State (s)/UT (s) Stock transfer to distinct persons in the State and other States never form part of turnover in P/L account in consolidated books of accounts. In the erstwhile VAT regime, stock transfer to branches and consignment agents in other States were nil rated subject to production of declarations in Form F under the CST Act, 1956 . In GST, stock transfers to distinct persons are taxable. Therefore, it is very important to check the stock transfer value (both inwards and outwards) to ascertain the compliance. There is a specific rule for valuation in this regard. If any auditee takes the benefit of the 2nd proviso of Rule 28 then the audit officer should check whether such has been taken properly or not. An example is given below for proper understanding of the Audit Officers: e.g: A banking company purchased 4 cars and dispatched those to 4 branches in 4 States (1 car / branch) by raising tax invoice where value of each car is shown at a nominal price of Rs.10,000/-. On being asked, the auditee bank may reply that valuation has been done as per rule 28 of CGST Rule, 2017 . Is it a correct valuation done by the bank? As per the 2nd proviso of rule 28 , the value declared in the invoice shall be deemed to be the open market value where the recipient is eligible for full input tax credit. In the instant case, the recipient is not eligible to avail of ITC and therefore, the value declared cannot be accepted as open market value. Sale of assets Sale of assets is always taxable in GST. Moreover, permanent transfer or disposal of business assets on which input tax credit has been availed is also considered as supply even if no consideration is received (Sch. I of Sec 7 ). Donation of business assets or scrapping or disposal in any other manner (other than as a sale i.e., for a consideration) would also qualify as supply , where input tax credit has been claimed. Goods sent on approval basis Goods sent on approval basis Goods Sent on approval basis before 1st July, 2017(but not more than six months earlier from 1.7.2017) if returned within 6 months (2 months more in case of sufficient cause) from GST implementation, then no tax is payable by the person returning the goods. If it is returned after the time limit, then GST is payable by the person who returned the goods [ sec 142 (12) ]. If the goods are not returned within above time limit, the person who sent the goods is liable to pay GST. In GST regime: The invoice with respect of goods sent on approval basis has to be issued at the earliest of (i) Before or at the time of supply, (ii) 6 months from the date of removal of goods from factory / godown etc. If the goods are not approved within 6 months, it will be deemed that sale of the said goods has taken place by the person who has sent the goods for approval. [ S. 31(7) read with S. 12(2) ] Goods sent to job workers Inputs sent for job work are not received back by the principal after completion of job work or otherwise not received within 01 year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the job worker on the day when the said inputs were sent out [ sec 143(3) ]. In such cases liability to pay interest will also arise Capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for jobwork are not received back by the principal after completion of job work or otherwise not received within 03 years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out [ sec 143(4) ]. In such cases liability to pay interest will also arise Any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the principal, if the job worker is not registered [ sec 143(5) ]. Disposal of assets without any consideration [Entry 1 of Sch I]. Supply of goods or services to related person (even without consideration [Entry 2 of Sch I] Note: When the related persons are and employer then the next row is applicable. There is no doubt that disposal of business assets against consideration is a supply. But, if ITC on any business asset is taken then disposal of such business assets even made without consideration is also to be treated as supply. Suppose XYZ Ltd., is in the business of Hotel. He purchased AC for business purposes and availed ITC and a car for which no ITC has been claimed. After 2 years, he permanently transfers the AC to one director and the car to another director without any consideration. Though there is no consideration in case of transfer of AC machine still it shall be a supply as per schedule I and supplier has to pay an amount determined according to sec 18(6) . In the case of permanent transfer of the car, it will not be treated as supply since no ITC has been claimed on the same. Supply of goods or services to related person or to distinct person (even without consideration) [Entry 2 of Sch I] Wen the related persons are employee and employer. Distinct person is defined in Sec 25(4) and related person is defined in Explanation to sec 15 . This issue needs careful examination because in most of the cases there may not be any reflection of transactions with related or distinct persons in P/L account or in any ledger. In the case of goods there may be an audit trail of transactions among the distinct or related person without any consideration. But in the case of services, such trails may not be found in the books of accounts. The auditor needs to study the particular business pattern of the auditee and should try to find out probable areas. Valuation of such supply needs examination. Expenses accounts to ascertain if there are any expenses for free gift r facility (free holiday package, etc.) To any employee for value exceeding Rs. 50,000/- in a year. This is another important area where the auditee may fail to comply with the provisions [entry no.2 of Sch I of sec 7 ]. Most of such supplies may be found in different expense ledgers like misc. expenses / other expenses, wages-salary-allowances, benefits to the employees, directors remunerations, etc. Commission agent of goods (both the commission and the supply value of goods on behalf of the principal will form part of supply value) [Entry 3 of Sch I] As per the provisions of the GST Laws, in the case of supply through agent both the principal and the agent are liable to pay tax. So, the value of supply of goods made or received through an agent as prescribed in Rule 29 needs proper examination. Income from land and building Many transactions are linked with Land; e.g. sale of land and building subject to entry no.5 of sch. III, rent, lease, easement, licence to occupy land, development, transfer of tenancy right, transfer of development right, and building apart from sale of under construction real estate property etc. Agreeing to the obligation i. to refrain from an act ii. to tolerate an act or a situation iii. to do an act Many transactions are linked with Land; e.g. sale of land and building subject to entry no.5 of sch. III, rent, lease, easement, licence to occupy land, development, transfer of tenancy right, transfer of development right, and building apart from sale of under construction real estate property etc. Any other areas of concern The above Tables may not be exhaustive for an audit officer in respect of particular auditee and there may be other areas of concern. The audit officer should mention his detection in this table. These would include adjustments on account of unbilled revenue (at the beginning and at the end of the year) and adjustments on account of advances received in respect of services Total undisclosed supply value Tax involvement on undisclosed supply *Refer to next table for list of State Codes LIST OF STATE CODES: For noting Places of supply STATE/UNION TERRITORY CODE STATE/UNION TERRITORY CODE Jammu and Kashmir 1 Jharkhand 20 Himachal Pradesh 2 Odisha 21 Punjab 3 Chhattisgarh 22 Chandigarh 4 Madhya Pradesh 23 Uttarakhand 5 Gujarat 24 Haryana 6 Daman and Diu 25 Delhi 7 Dadra and Nagar Haveli 26 Rajasthan 8 Maharashtra 27 Uttar Pradesh 9 Andhra Pradesh (before division) 28 Bihar 10 Karnataka 29 Sikkim 11 Goa 30 Arunachal Pradesh 12 Lakshadweep 31 Nagaland 13 Kerala 32 Manipur 14 Tamil Nadu 33 Mizoram 15 Puducherry 34 Tripura 16 Andaman and Nicobar Islands 35 Meghalaya 17 Telangana 36 Assam 18 Andhra Pradesh (new) 37 West Bengal 19 Ladakh 38 Part E (Correctness of purchase / procurement for which tax is payable u/s 9(3) 9(4) of the SGST/ CGST Act and u/s 5(3) 5(4) of the IGST Act ) As disclosed in GSTR 3B (Rs.) As disclosed in GSTR 9/9A (Rs.) As disclosed in P/L (Rs.) Difference (Rs.) Reconciliation statement with supporting documents needs to be examined. Any other supply which is not disclosed in any of the above fields but disclosed at the time of audit. Additional information from the books / other sources to examine correctness of the finally disclosed liability to pay tax u/s 9(3) 9(4) of the SGST/CGST Act and u/s 5(3) and 5(4) of the IGST Act (month wise statement): Relevant section Areas of concern Examination Taxable value (Rs.) Disclosed in return (Y/N) Additional tax liability (if any ) Intra- State (s) Inter State (I) with POS (Sttae Code) State tax Central tax Integrated tax Cess 9(3) of SGST/ CGST Act Goods under Notification no.4/2017 (R) dt.28.6.2017 . 5(3) of IGST Act Goods under Notification no. 4/17-IT(R) dt. 28.6.17 . Normally a supplier collects tax from the buyer and deposits the same after adjustment of the output tax liability with the input tax credit available. Liability to pay tax shifts from supplier to recipient under reverse charge mechanism (RCM), Apart from this, in the case of import of goods and/or services also, the recipient is liable to pay tax except in some specific cases like OIDAR services from outside the territory of India to non-taxable person in India. 9(3) of SGST/ CGST Act Services under Notification no.13/17 (R) dt. 28.6.17 5(3) of IGST Act Services under Notification no.10/17-IT(R) dt. 28.6.17. 7(1)(c) of SGST / CGST Act and sec 20 of IGST Act [Entry 4 of sch I] Import of services (with or without consideration) from related person in the course or furtherance of business. 7(1)(b) of SGST/ CGST Act Import of services for a consideration. Proviso of Sec 5(1) of IGST Act Import of goods 9(4) of SGST/ CGST Act Intra-state procurement of goods and services from unregistered person where daily amount of such purchase is more than Rs.5000/- [applicable for 01.07.17 to 12.10.17] 5(4) of IGST Act Inter-state procurement of goods and services from unregistered person where such purchase is more than Rs.5000/- per day [applicable for 01.07.17 to 12.10.17]. Residual Any other areas of concern Total undisclosed supply value Tax involvement on undisclosed supply *Refer to previous page for list of State Codes Part F (Correctness of claim of Input Tax Credit) Details of ITC [month wise] Integrated Tax Central Tax State Tax Cess As per 3B As per audit As per 3B As per audit As per 3B As per audit As per 3B As per audit (1) (2) (3) (4) (6) (7) (8) (9) (10) a. Import of goods b. Import of Service c. Inward supplies liable to Reverse Charge (except a, b above In GST, ITC can be availed by every registered taxable person on all inputs, input services and capital goods used or intended to be used in the course of or for the furtherance of business with a few exceptions. However, there are conditions to avail such ITC. The situation becomes more complex when there is common credit used in business and non- business, or used in taxable supply and exempt supply. d. Inward supplies from ISD e. All other ITC including ITC on TRAN A. ITC available (a+b+c+d+e) f. ITC required to be reversed as per Rule 42 43 g. Other ITC required to be reversed B. ITC required to be Reversed C. Net ITC Available [A+B] h. Ineligible ITC i. Other ineligible ITC D. Ineligible ITC E. Net eligible ITC Part G (Payment of Tax) Month Type Apr May Jun July Aug Sep Oct Nov Dec Jan Feb Mar Total Tax paid upon setting off ITC IGST CGST SGST Cess Tax paid in cash IGST CGST SGST Cess Total tax paid per GSTR-3B IGST CGST SGST Cess Total Month Tax paid as per GSTR-3B or otherwise Tax payable as per Audit Balance Tax payable CGST SGST IGST Cess CGST SGST IGST Cess CGST SGST IGST Cess Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Total *payment made by any other instrument like DRC-03 , payment against DRC-07 etc. Part H (Correctness of Payment of Interest) 1. Interest payable due to late payment of tax Particulars Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Total Amount of tax paid Due Date of payment Date of payment Default period (days) Rate of Interest Interest payable 2. Interest payable due to non/short payment of tax Particulars Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Total Amount of non/ short payment of tax Due Date of payment Date of FAR Default period (days upto the date of FAR)* Rate of Interest Interest payable *The actual interest payable shall be calculated till the date on which such interest is actually paid. 3. Interest payable due to excess ITC availed Particulars Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Total Amount of excess ITC availed Date of claim Date of FAR Default period (days upto the date of FAR)* Rate of Interest Interest payable *The actual interest payable shall be calculated till the date on which such interest is actually paid. 4. Interest payable due to excess amount Refunded Particulars Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Total Amount of excess refund Date of receipt of refund Date of FAR Default period (days upto the date of FAR)* Rate of Interest Interest payable *The actual interest payable shall be calculated till the date on which such interest is actually paid. Particulars Amount (Rs.) Total Interest payable (as observed upon audit) [Sum of Interests payable under Tables 1 to 4 above] (-) Interest paid [as disclosed in GSTR-3B ] (-) Interest paid [as voluntarily through DRC-03 or through GSTR-9 or in the course of audit, other than any payment made in compliance of Sec. 73 or 74 ] Interest Due *The actual interest due shall be calculated till the date on which such interest is actually paid. Part I (Correctness of Any other amount due) Particulars Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Total Any other amount due Due date of payment of such amount Date of FAR Default period (days upto the date of FAR)* Rate of Interest Interest payable ******************* NOTES:- 1 . for all registered dealers other than those specified in 2 below. [06 C.T./GST dt. 21.08.17] 2 . for registered dealers entitled to avail ITC and opting to file GST TRAN-1 (conditions apply) [05 C.T./GST dt. 17.08.17] 3 . The correct reference is CGST Notification No. 52/2020-C.T. dated 24th June, 2020 . 4 . The correct reference is CGST Notification No. 01/2020-C.T. dated 1st January, 2020. 5 . The correct reference is CGST Notification no. 04/2020-C.T. dated 10th January, 2020. 6 . The correct reference is CGST Notification No. 52/2020-C.T. dated 24th June, 2020 . 7 . The correct reference is CGST Notification No. 12/2020-C.T. dated 21st March, 2020 . 8 . The correct reference is CGST Notification no. 04/2020-C.T. dated 10th January, 2020. 9 . The correct reference is CGST Notification No. 52/2020-C.T. dated 24th June, 2020 . 10 . The correct reference is CGST Notification no. 04/2020-C.T. dated 10th January, 2020. 11 . The correct reference is CGST Notification No. 53/2020-C.T. dated 24th June, 2020 . 12 . The correct reference is CGST Notification no. 04/2020-C.T. dated 10th January, 2020.