关于 GSTR 1 和 GSTR 3B 表格准确填报及 GSTR 3B 修订的说明

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:

问题：

• 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.

说明：

• 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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问题：

• 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:

• 第 38 条（银行公司或金融机构的进项税额转出），
• 第 42 条（因供应免税商品或服务而进行的进项税额转出），
• 第 43 条（因供应免税商品或服务而对资本货物进行的进项税额转出），以及
• 根据第 17(5) 条规定不得抵扣的进项税额 (ITC)

• 注册纳税人应在表 4B(2) 中申报非永久性的进项税额转出，此类转出在满足特定条件后可在未来申请抵扣，例如：

• 《CGST 规则》第 37 条（未在 180 天内向供应商支付对价），
• 以及《CGST 法案》第 16(2)(b) 条和第 16(2)(c) 条。
• 此类进项税额在满足必要条件后，可在表 4(A)(5) 中申请抵扣。
• 表 4(B)(2) 也可用于转出因疏忽错误而在之前纳税期内于表 4(A) 中申报的任何进项税额。

• 因此，净进项税额 (Net ITC Available) 将在表 4(C) 中计算，即 4A - [4B(1) + 4B(2)]，该金额将计入注册纳税人的电子信贷账簿 (ECL)。

• 因此，尽管设有专门的栏目用于申报第 17(5) 条项下不得抵扣的进项税额，但此类不得抵扣进项税额的详细信息应在表 4(B) 中提供。由于此类进项税额已在表 4(B) 中列示，因此无需在表 4(D)(1) 中再次披露。

• 因时效限制，或因州内供应的接收方所在地与供应地不在同一州/联邦属地而导致无法抵扣的进项税额，可在表 4D(2) 中申报。此类详细信息可在 GSTR-2B 表格的第 4 部分中获取。

• 据此明确，根据第 17(5) 条或《CGST 法案》及其规则的其他条款规定，不得抵扣的进项税额转出必须在 GSTR-3B 表格的表 4(B) 中进行，而非表 4(D)。

示例：

GSTR-3B 表格第 4 部分的披露要求

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C. GSTR-3B 表格的修订：申报由电子商务运营商缴纳 GST 的供应业务（第 14/2022 号中央税通知，日期为 2022 年 7 月 5 日）

• 根据《CGST 法案》第 9(5) 条，在多种情况下，通过电子商务平台销售商品的个人，其 GST 缴纳责任已转移给电子商务运营商。
• 此前，GSTR-3B 表格中未提供专门栏目来申报根据《CGST 法案》第 9(5) 条由电子商务运营商缴纳 GST 的供应业务。因此，供应商在 GSTR-3B 中披露此类数据时存在困难。
• 现已在 GSTR-3B 中新增了表 3.1.1，用于申报此类供应业务。