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Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1

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..... of correct and proper information of inter-state supplies and amount of ineligible /blocked Input Tax Credit and reversal thereof in return in FROM GSTR-B and statement in FORM GSTR-1, in order of ensure uniformity in the implementation of the provisions of law across the field formations, which is annexed herewith. In exercise of powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) for the purpose of uniformity in the implementation of the Act it is instructed to follow the clarification issued vide Circular No. 170/02/2022-GST dated 6 th July 2022 by the Government of India, Ministry of Finance, Department of Revenue. Central Board of Indirect Taxes and Customs, GST Policy Wing. Encl . Circular No. 170/02/2022-GST (Rakhi Biswas, TCS-SSG) Chief Commissioner of State Tax Government of Tripura Circular No. 170/02/2022-GST F.No. CBIC-20001/2/2022-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 6th July, 2022 To, The Principal .....

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..... me along with tax payable has already been reported in Table 3.1 of the said FORM. In certain cases, it has also been noticed that the address of unregistered person are captured incorrectly by the supplier, especially those belonging to banking, insurance, finance, stock broking, telecom, digital payment facilitators, OTT platform services providers and E-commerce operators, leading to wrong declaration of Place of Supply (PoS) in both the invoices issued under section 31 of the CGST Act, as well as in Table 3.2 of FORM GSTR-3B. 3.2 In this context, it may be noted that the information sought in Table 3.2 of FORM GSTR-3B is required to be furnished, place of supply-wise, even though the details of said supplies are already part of the supplies declared in Table 3.1 of the said FORM. For assisting the registered persons, Table 3.2 of FORM GSTR-3B is being auto-populated on the portal based on the details furnished by them in their FORM GSTR-1. 3.3 Accordingly, it is hereby advised that the registered persons making inter-State supplies (i) to the unregistered persons, shall also report the details of such supplies, place of supply-wise, in Table 3.2 of FORM GSTR-3B .....

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..... STR-3B which are editable in the hands of registered person. It may be noted that the entire set of data that is available in FORM GSTR-2B is carried to the table 4 in FORM GSTR-3B, except for the details regarding ITC that is not available to the registered person either on account of limitation of time period as delineated in sub-section (4) of section 16 of the CGST Act or where the recipient of an intra-State supply is located in a different State / UT than that of place of supply. It is pertinent to mention that the ineligible ITC, which was earlier not part of calculation of eligible/available ITC, is now part of calculation of eligible/available ITC in view of auto-population of Table 4(A) of FORM GTSR-3B from various tables of FORM GTSR-2B. Thereafter, the registered person is required to identify ineligible ITC as well as the reversal of ITC to arrive at the Net ITC available, which is to be credited to the ECL. In light of the above, the procedure to be followed by registered person is being detailed hereunder for correct reporting of information in the return: A. Total ITC (eligible as well as ineligible) is being auto-populated from statement in FORM GSTR-2B in d .....

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..... 4(B) and not under Table 4(D) of FORM GSTR-3B. 4.5 For ease of understanding, the manner of reversals is being elucidated in the illustrations enclosed as Annexure to this Circular. 5. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 6. Difficulty if any, in the implementation of this Circular may be brought to the notice of the Board. Hindi version will follow. (Sanjay Mangal) Principal Commissioner (GST) Annexure Illustration: 1. A Registered person M/s ABC is a manufacturer (supplier) of goods. He supplies both taxable as well as exempted goods. In a specific month, say April, 2022, he has received input and input services as detailed in Table 1 below. The details of auto-population of Input Tax Credit on all Inward Supplies in various rows of Table 4 (A) of FORM GSTR-3B are shown in column (7) of the Table 1 below: Table 1 S. No. Details IGST CGST SGST Total Remarks (1) (2) (3) .....

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..... g necessary reversals in Table 4 of FORM GSTR-3B as detailed in Table 2 below: Table 2 4. Eligible ITC Details IGST CGST SGST/ UTGST Explanation 1 2 3 4 (A) ITC Available (whether in full or part) ---- ---- ---- 1. Import of Goods 1,00,000 ---- ---- 2. Import of Services 50,000 ---- ---- 3. Inward Supplies liable to Reverse Charge (other than 1 2 above) ---- 25,000 25,000 4. Inward Supplies from ISD 50,000 ---- ---- 5. All other ITC 2,00,000 1,50,000 1,50,000 .....

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