GSTR - 2A INFORMATION

1. What is GSTR 2A?

GSTR 2A is a system generated ‘draft’ Statement of Inward Supplies for a Receiver Taxpayer. It is auto-populated from the GSTR 1/5 and GSTR 6 (ISD), GST 7(TDS), GSTR 8 (TCS) of all the Supplier/Counter party Taxpayers from whom goods and/or services have been procured or supplied to in a given tax period.

It is created for a taxpayer when the auto-populated details become available on Upload by the counterparties and is then updated incrementally as and when supplier taxpayers upload or change their details in their respective GSTR 1s for the given tax period. The auto-populated details of a particular supplier/counter party will get frozen when he submits or files his return. GSTR 2A of a tax period will remain available for view till a taxpayer submits/files his GSTR 2.

2. WHEN CAN I VIEW GSTR 2A OF A TAX PERIOD?

1. When the counterparty has not submitted/filed GSTR 1: Any/all invoices uploaded by Supplier Taxpayers in their GSTR 1 will be visible in the GSTR 2A and the same can also be viewed in the GSTR 2.

2. When the counterparty has submitted/filed their return: When the counterparty has submitted/filed their return, the invoices available in the GSTR 2A will continue to be available for viewing. Additionally, Receiver Taxpayers will be able to take action on the invoices i.e., the ACCEPT/REJECT buttons against an invoice will be enabled. The information available in GSTR 2A will also be available in GSTR 2.

3. DO I HAVE TO FILE THE GSTR 2A?

No, you don’t have to file the GSTR 2A. It is a read-only document provided to you so that you have a record of all the invoices received from various supplier taxpayers in a given tax period.

4. CAN I DOWNLOAD AND KEEP A COPY OF MY GSTR 2A FOR FUTURE REFERENCE?

Yes, you can. GSTR 2A for a given tax period will also be available for viewing and/or downloading in your post-login section of the GST portal.

5. CAN I MAKE CHANGES TO OR ADD AN INVOICE IN MY GSTR 2A IN CASE THERE ARE ANY ERRORS OR OMISSION IN THE DETAILS UPLOADED BY MY SUPPLIER TAXPAYERS?

No, you cannot make any changes to the GSTR 2A as it is a read-only document.  The information displayed in GSTR 2A is also available in GSTR 2.  And any/all actions must be taken in the GSTR 2.

6. WHY DOES MY GSTR 2A SHOW DETAILS OF TDS, TCS ETC.?

The GSTR 2A has four sections:

a. PART A – auto-populated from GSTR 1/5 (refer to 2.1)

b. PART B – auto-populated from GSTR 6 (ISD credits received)

c. PART C – auto-populated from GSTR 7 & GSTR 8 (TDS & TCS credits respectively)

7. WHAT HAPPENS IF THE RESPECTIVE COUNTERPARTIES FILE THEIR RETURNS AFTER THE FILING OF GSTR 2 BY THE TAXPAYER?

When GSTR 1/5/6/78 of the counterparty have been filed after filing of your GSTR 2, details will be auto-populated in the GSTR 2A of the next tax period.

8. HOW DO I KNOW IF THERE ARE ANY DETAILS AUTO-POPULATED IN MY GSTR 2A? OR WILL I BE INTIMATED AS AND WHEN THERE IS A NEW ENTRY IN MY GSTR 2 FOR A GIVEN TAX PERIOD?

An alert in the form of an email and a message on the dashboard will be sent to the taxpayer when any new details are auto-populated into GSTR 2A.

GST-ELECTRONIC CASH AND ITC LEDGER

1. AFTER SUBMITTING THE GSTR-3B RETURN, I WAS TRYING TO MAKE PAYMENT OF THE TAX AND WAS TRYING TO OFFSET MY LIABILITY FROM THE ELECTRONIC CASH LEDGER; HOWEVER I FACED ERROR. ON WHAT BASIS CAN I UTILIZE THE BALANCE IN ELECTRONIC CASH LEDGER?

The utilization of Cash from Electronic Cash Ledger is done on the basis of following principles:

1. RULE 1: The amount of Cash deposited for CGST/SGST/UTGST/IGST/Cess in the cash ledger can be used for payment of CGST/SGST/UTGST/IGST/Cess liabilities respectively. No inter head adjustment is allowed for major heads.

2. RULE 2: Cash deposited under the minor head i.e. Tax/Interest/Fee/Penalty/Others in the cash ledger can be utilized for payment of Tax/Interest/Fee/Penalty/Others liabilities respectively of the same major head. No minor head adjustment is allowed.

3. RULE 3: Amount under Cash Ledger will be used in the following priority order:

(a) Self-assessed tax, and other dues related to returns of previous tax periods;

Previous month tax liability covers:

a. Tax liability reported but not paid

b. Interest/penalty/fee arising out of previous month return period declarations

(b) Self-assessed tax, and other dues related to return of current tax period;

Current month tax liability includes:

a. Liability for invoices and amendments uploaded for previous months

b. ITC reversal due to mismatch of invoice (Reversal under Section 42 (5) & (6) for (M-2) Tax Period)

c. Tax amount increased in M Tax period as a consequence of reduction of liability by supplier in (M-2) tax period but without corresponding reduction in ITC by the receiver (Section 43(6))

d. Liability for invoices and other consolidated declarations uploaded for current month.

(c) Any other amount payable under the Act or the rules made thereunder including the demand determined under section 73 or 74.

4. RULE 4: The amount allowed to be entered for utilization of cash can’t be more than the amount of balance available under the respective major/minor head of tax in Cash Ledger.

2. AFTER SUBMITTING THE GSTR-3B RETURN, I WAS TRYING TO OFFSET MY LIABILITY FROM THE INPUT TAX CREDIT, HOWEVER I FACED ERROR. ON WHAT BASIS CAN I UTILIZE THE BALANCE IN INPUT TAX CREDIT?

The utilization of credit from Input Tax Credit is done on the basis of following principles:

RULE 1: The amount of input tax credit will be available for utilization in following priority:

(a) IGST input tax credit  shall first be utilised towards payment of IGST liability and the amount remaining, if any, may be utilised towards the payment of CGST, SGST/UTGST liabilities in that order

(b) CGST input tax credit shall first be utilised towards payment of CGST liability and the amount remaining, if any, may be utilised towards the payment of IGST liability;

(c) SGST input tax credit  shall first be utilised towards payment of SGST  liability and the amount remaining, if any, may be utilised towards payment of IGST liability  if no CGST credit is available.

(d) UTGST input tax credit shall first be utilised towards payment of UTGST  liability and the amount remaining, if any, may be utilised towards payment of IGST liability if no CGST credit is available.

(e) CGST input tax credit shall not be utilised towards payment of SGST/UTGST liabilities and

(f) SGST/UTGST input taxed credit shall not be utilised towards payment of CGST liabilities.

RULE 2: ITC cannot be utilized for payment of reverse charge liabilities.

RULE 3: ITC can be utilized for payment of tax only.

RULE 4:  ITC can’t be utilized for payment of TDS/TCS/interest/penalty/fee/others.

RULE 5: ITC (Provisional ITC) availed for the current tax period can be utilized only for return related liability of the current tax period. Once, recipient files Valid GSTR 3/5, then any such unutilized/excess ITC would be available for payment of other liabilities as well.

RULE 6: Balance ITC under credit Ledger (other than Provisional ITC for the current tax period) will be used in the following order:

a. Self-assessed tax related to returns of previous tax periods;

Note: Previous month tax liability covers tax liability reported but not paid

b. Self-assessed tax, related to return of current tax period;

Note: Current month tax liability covers:

i) Liability for invoices uploaded for previous months

ii) ITC reversal due to mismatch of invoice in M tax period (say June) for (M-2) (say April) Tax Period

iii) Tax amount increased in M Tax period as a consequence of reduction of liability by supplier in (M-2) tax period but without corresponding reduction in ITC by the receiver (Section 43(6))

iv) Liability for invoices uploaded for current month

c. Any other tax amount payable under the Act or the rules made thereunder including the demand determined under section 73 or 74.

RULE 7: Provisional ITC for current tax period or ITC for previous tax periods cannot be utilized for payment of liability for the current tax period, if liability arising of return for previous tax period is unpaid.

Previous month tax liability covers:

a. Tax liability reported but not paid

b. Interest/penalty/fee arising out of previous month return period

RULE 8: The amount allowed to be entered for utilization of credit can’t be more than the amount of balance available in the credit/cash ledger.

RULE 9: A unique identification number shall be generated at the Common Portal for each debit or credit to the electronic cash or credit or liability ledger and the same will be reflected in the corresponding ledgers of the taxpayer.

RULE 10: Credit availed on input CESS paid on inward supplies will be available for set-off against any output tax liability of Cess only.

There is no Inter head adjustment for Cess Input Tax Credit.

RULE 11: When the taxpayer utilizes the ITC against return related liability, System will adjust the provisional ITC first.

GST - LATEST

Notification No. 53/2017 – Central Tax

New Delhi, the 28th October, 2017

G.S.R. (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till the 30th day of November, 2017.

GST REGISTRATION AMENDMENT

1. CAN AMENDMENTS BE MADE TO THE INFORMATION SUBMITTED IN THE REGISTRATION APPLICATION?

Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number and change in business details and so on. In order to amend any information post registration, the taxpayer needs to file an Application for Amendment of Registration.

Application for Amendment of Registration, can be categorized in two types:

*Application for Amendment of Core fields in Registration

*Application for Amendment of Non-Core fields in Registration

2. WHO CAN FILE THE APPLICATION FOR AMENDMENT OF REGISTRATION?

Any taxpayer of following category, registered under GST, can file Application for Amendment of Registration:

a) New Registrants & Normal Taxpayers

b) TDS/ TCS Registrants© UN Bodies, Embassies & Other Notified person having UIN

d) Non Resident Taxable Person

e) GST Practitioner

f)  Online Information and Database Access or Retrieval service Provider

3. WHAT ARE CORE FIELDS?

 Following fields of the registration application are called core fields.

• Name of the Business, (Legal Name) if there is no change in PAN

• Addition / Deletion of Stakeholders

• Principal Place of Business (other than change in State) or Additional Place of Business (other than change in State)

4. WHAT ARE NON-CORE FIELDS?

Fields of the registration application except legal name of the business, Addition/ deletion of stakeholder details and principal place of business or Additional place of business are called non-core fields.

Non-core fields are available for editing, and changes in it are auto populated in registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpayers.

5. WHICH FIELDS CANNOT BE AMENDED USING THE APPLICATION FOR AMENDMENT OF REGISTRATION?

Application for Amendment of Registration cannot be filed when there is:

Change in PAN.

Change in Constitution of Business resulting in change of PAN.

Change in Place of Business from one State to other.

Application for Amendment of Registration cannot be filed for change in PAN because GST registration is PAN-based. You need to make fresh application for registration in case there is change in PAN.

Application for Amendment of Registration form cannot be filed for change in Constitution of Business as it results in change of PAN.

Similarly, Application for Amendment of Registration form cannot be filled if there is change in place of business from one state to the other because GST registrations are state-specific. If you wish to relocate your business to another state, you must voluntarily cancel your current registration and apply for a fresh registration in the state you are relocating your business.

6. BY WHEN SHOULD I FILE AN APPLICATION FOR AMENDMENT OF REGISTRATION IN CASE OF ANY CHANGE OF MY REGISTRATION?

You must submit the application for Amendment of Registration within 15 days from the date of the particular change which has warranted change in the registration application.

7. CAN I SAVE THE APPLICATION FOR AMENDMENT OF REGISTRATION? IF YES, FOR HOW LONG?

Yes, you can save your application for Amendment of Registration after modification for 15 days. However, if you fail to submit your application for amendment of Registration within 15 days of starting/filing/initiating it, the application for amendment in registration will be automatically purged.

8. IS IT MANDATORY TO ADD REASON FOR AMENDMENT?

“Reasons” for amendment is entered in the Reasons Text box. It is mandatory for taxpayer to specify reasons for each amendment.

9. DO I NEED TO DIGITALLY AUTHENTICATE THE APPLICATION FOR AMENDMENT OF REGISTRATION BEFORE SUBMITTING IT ON THE GST PORTAL?

Yes, just like your original registration application, you need to digitally authenticate the application for Amendment of Registration before submitting it on the GST Portal using DSC, E-Sign or EVC as the case may be.

10. CAN I DELETE THE PRIMARY AUTHORIZED SIGNATORY?

Primary Authorized Signatory can be deleted subject to the condition that a new Primary Signatory is added/ provided.