GSTR 1およびGSTR 3Bにおける正確な情報の提出に関する明確化とGSTR 3Bの改正

Return filing under Goods and Service Tax (“GST”) is a key element and it is necessary to furnish correct information in returns. Department has taken all possible steps to simplify the process of return filing by providing the feature of auto-population of data in GST returns.

With effect from December 2020, FORM GSTR-3B gets auto-generated on the portal. ITC amount gets auto-populated from FORM GSTR-2B (auto-generated inward supply statement). Outward supply and corresponding GST Liability gets auto-populated from FORM GSTR-1 (Outward supply statement), with an editing facility to the registered person.

However, the Department has observed that taxpayers are not reporting correct information in certain columns of GSTR-1 and GSTR-3B and therefore, creating trouble for the government in correct account and accurate settlement of funds between the Central and State Governments.

To clarify the issue,  the CBIC has issued Circular No. 170/02/2022 – GST dated 06.07.2022 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 in the following manner:

A. Furnishing of information regarding inter-State supplies made to unregistered persons, composition taxable persons, and UIN holders:

Issue:

• Inter-state supplies made to unregistered persons are required to be reported Place of Supply (PoS) wise in:
  • Table 7 (B2C (Others)) or Table 5A & 5B (B2C (Large) Invoices) of GSTR-1 and 
  • Table 3.2 (Out of supplies made in 3.1 (a) above, details of inter-state supplies made) of GSTR-3B. Figures reported in Table 3.2 are already included in Table 3.1 (Details of Outward supplies and inward supplies liable to reverse charge)  of GSTR-3B.

• Supplies made to composition dealers and UIN holders are required to be declared GSTIN-wise in:
  • Table-4A (B2B, SEZ, DE Invoices) of GSTR-1 and 
  • Table 3.2 (Out of supplies made in 3.1 (a) above, details of inter-state supplies made) of GSTR-3B. Figures reported in Table 3.2 are already included in Table 3.1 (Details of Outward supplies and inward supplies liable to reverse charge)  of GSTR-3B.

• However, Department has noticed that a number of registered persons are not reporting the correct details of inter-State supplies made to unregistered persons, composition dealers,s and UIN holders In table 3.2 of FORM GSTR-3B on a notion that the same has been already reported in table 3.1 of FORM GSTR-3B.
• Even addresses of unregistered persons are captured incorrectly, especially those belonging to banking, insurance, finance, stock broking, telecom, digital payment facilitators, OTT platform services providers E-commerce operators, etc. Incorrect Place of Supply is declared in both the Tax invoice and Table 3.2 of GSTR-3B.
• For ease purpose, the Information in Table 3.2 of GSTR-3B gets auto-populated on the basis of details furnished in Form GSTR-1.

Clarification:

• Since reporting of correct place of supply is significant for correct distribution of funds between center and state government, Department has clarified that:

1. Inter-state supply to an unregistered person should be correctly reported Place of Supply wise in:
   1. Table 3.2 of GSTR-3B or 
   2. Table 7 or Table 5B or Table 9/10 (Amendment of B2B Invoices) of GSTR-1. 

2. Inter-State supplies to composition dealers or UIN holders should be reported Place of Supply wise in:
   1. Table 3.2 of FORM GSTR-3B and
   2. Table 4A or 4C or 9 of FORM GSTR-1

3. Further, amendments carried out in Table 9 or Table 10 of FORM GSTR-1 or any entry in Table 11 of FORM GSTR-1 relating to such supplies should also be given effect while reporting the figures in Table 3.2 of FORM GSTR-3B.

• Also, registered persons are advised to shall update their customer database properly with the correct State name and should make sure that the correct PoS is declared in the tax invoice and GST returns so that tax reaches the Consumption State as per the principles of the destination-based taxation system.

B. Furnishing of information regarding ITC availed, reversal thereof, and ineligible ITC in Table 4 of GSTR-3B

• Information about Input Tax Credit (ITC) claimed during the tax period is reported in Table 4 of GSTR-3B in the following manner:

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Issue:

• Table 4(A) is getting auto-populated from various entries of FORM GSTR-2B.
• However, reversals of ITC on account of rule 42 and 43 of the CGST Rules or for any other reasons is required to be computed by the registered person and should be reported in Table 4(B).
• Department has observed that different practices are being followed to report ineligible ITC as well as various reversals of ITC in FORM GSTR-3B. 
• It may be noted that the amount of Net ITC Available as per Table 4(C) gets credited into the electronic credit ledger (ECL) of the registered person. 
• Therefore, it is important that any reversal of ITC or any ITC which is ineligible under any provision of the CGST Act should not be part of Net ITC Available in Table 4(C) and accordingly, should not get credited into the ECL of the registered person.
• GSTR-2B:
  • Facility of static month-wise auto-drafted FORM GSTR-2B has been introduced from August 2020.
  • GSTR-2B provides invoice-wise details of ITC available including ITC on account of import of goods. 
  • Details of the said statement are auto-populated in Table 4 of GSTR-3B. However, the same is editable in the hands of a registered person. 
  • Entire data available in FORM GSTR-2B is carried to table 4 in FORM GSTR-3B except ITC is not available to the registered person either on account of the limitation of time period or where the recipient of an intra-State supply is located in a different State / UT than that of a place of supply. 
  • It is pertinent to mention that system is not unable to identify ineligible ITC and therefore, such amount forms part of eligible/available ITC auto-population of Table 4(A) of FORM GTSR-3B.
  • Registered person is required to identify ineligible ITC as well as the reversal of ITC on its own to arrive at the Net ITC available, which is to be credited to the ECL. 

Clarification

Accordingly, Department has clarified that the registered person should follow the following procedure for correct reporting of information in the return:

• Total ITC auto-populated in Table-4A contains both eligible as well as ineligible ITC. However, it does not contain ITC ineligible on account of:

• limitation of a time period as delineated in section 16(4) of the CGST Act or 
• where the recipient of an intra-State supply is located in a different State / UT than that of the place of supply. E.g. Registered person is located in state of Delhi and a supplier located in Haryana states mentions Haryana as a place of supply and report his supplies as Intra-state supply.

• Registered person will report reversal of ITC in table 4B(1), which are absolute in nature and are not reclaimable, such as:

• 規則38（銀行会社または金融機関による税額控除の取り消し）、
• 規則42（免税物品またはサービスの供給に伴う入力および入力サービスに対する取り消し）、
• 規則43（免税物品またはサービスの供給に伴う資本財に対する取り消し）および
• 第17条(5)項に基づき適格とならないITC

• 登録者は、恒久的な性質のものではなく、特定の条件を満たすことで将来的に再請求が可能なITCの取り消しを、表4B(2)に報告するものとします。条件の例：

• CGST規則第37条（供給者への対価の180日以内の未払い）、
• CGST法第16条(2)(b)項および第16条(2)(c)項。
• このようなITCは、必要な条件を満たした上で、表4(A)(5)にて再請求することができます。
• 表4(B)(2)は、不注意な誤りにより過去の課税期間の表4(A)で利用されたITCの取り消しにも使用できます。

• したがって、正味の利用可能ITCは表4(C)で計算され（4A - [4B(1) + 4B(2)]）、その額が登録者のECLに貸方記入されます。

• そのため、第17条(5)項に基づき適格とならないITC専用の列が設けられているものの、当該ITCの詳細は表4(B)に記載されます。表4(B)に既に記載されているため、この適格とならないITCを表4(D)(1)で再度開示する必要はありません。

• 期間制限によるITCの利用不可、または州内供給の受領者が供給地とは異なる州／連邦直轄領に所在する場合のITCは、表4D(2)に報告することができます。これらの詳細は、FORM GSTR-2Bの表4で確認可能です。

• したがって、第17条(5)項またはCGST法およびその規則に基づくその他の規定による適格とならない税額控除のITC取り消しは、FORM GSTR-3Bの表4(D)ではなく、表4(B)で行う必要があることが明確化されました。

例：

GSTR-3Bの表4における開示

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C. Eコマース事業者がGSTを納付すべき供給を報告するためのGSTR-3Bの改正（2022年7月5日付通知No. 14/2022–Central Tax）

• CGST法第9条(5)項に基づき、Eコマースプラットフォームを通じて販売を行う者からEコマース事業者へと、GSTの納付義務が移行するケースが多々あります。
• これまで、CGST法第9条(5)項に基づきEコマース事業者がGSTを納付すべき供給を報告するための独立した列はGSTR-3Bに設けられておらず、供給者は当該数値をGSTR-3Bで開示するのに苦慮していました。
• この度、当該供給を報告するために、GSTR-3Bに独立した表3.1.1が追加されました。