GST Tip – 256

As per the final return formats, Table 3 in GSTR – 2 will be auto-populated based on the data entered by the supplier’s outward return in GSTR – 1. This table will contain all inward supplies except the inward supplies on account of reverse charge.

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GST Tip – 112

GSTR – 4A is a return in which all the inward supplies of the Composition Tax Payer are auto-populated from the outward supplies of the tax payers who supplied goods and services to the Composition Tax Payer. The data is auto populated from the supplier GSTR – 1 GSTR – 7. Surprisingly the data does not come from GSTR – 6(Input Service Distributor’s return) & GSTR – 8 (Return filed by e-commerce operator). Need more clarity on this.

GST Tip – 104

Table 11 of GSTR – 2 will show the invoices for which input tax credit has been taken partially in the previous returns. This is for capital goods where 100% credit is not available like telecom towers, pipe lines or in banking, financial institution or non-banking financial company. The balance credit is auto-populated based on the tax invoice number selected.