Offline Face to Face Batch on Scrutiny of GST Returns

DAY – 1 – GSTR 3B

• Details discussion of Table 3.1, 3.1.1 and Table 3.2 of GSTR 3B
• Practical Issues in Table 3.1 of GSTR 3B for Negative amount
• Impact of Liability of Table 3.1.1 in Cash and Table 3.2 (No Impact) of GSTR 3B
• Discussion on Export ledger
• Details discussion of Table 4 of GSTR 3B
• Circular 170 – New Patter of Reporting
• Concept of Bill of Entr date and Reference date and Interlinking of ICEGATE and GSTN
• Practical Issues in Table 4 of GSTR 3B
• Table 5.1 and Table 6 – of GSTR 3B
• Analysis of GSTR 2A/2B and Interlinking for Scrutiny of Return with GSTR 3B/ Financial Statement
• Case Study on GSTR 3B on Mix Transactions

GSTR 1

• Reporting of B2B Supplies in Tables 4A,4B, 6B and 6C – Normal Supplies, RCM Supplies, 
• Reporting of B2C outward supplies and Export
• Reporting of Debit/ Credit note for B2B/B2C/Sec 9(5) ECO Supplies
• Reporting of Debit/ Credit note for B2B/B2C/Sec 9(5) ECO Supplies
• Interlinking of Outward Supplies reported in GSTR 1 with GSTR 3B (Table 3.1/Table3.1.1)
• Table 8 vs Table 14(b) and Impact on rule 42/43
• Table 14/14A and Table 15 and Table 15A – Is it new Table or Duplicate Tables
• ECO Supplies – Section 52 and Sec 9(5)
• Issue of DN/CN of ECO Supplies and Impact on AATO
• Live Offline Excel Utlity – Filling Excel Utility – JSON – Uploading in GST Portal

Scrutiny and Interlinking of Return 

• Table wise Interlinking of GSTR 1 and GSTR 3B
• Interlinking of GSTR 7 
• Interlinking of GSTR 8
• Interlinking with EWAY Bill 
• Case Study on GSTR 1 on Mix Transactions

DAY – 2 – GSTR 9 for FY 22-23

• GSTR 9 – Table Wise discussion for outward supply and tax liability
• Most common error for each table with solution
• GSTR 9 – Table Wise discussion for ITC 
• Importance of Table 8A and Notices possibilities
• Detail discussion on negative / positive value on the Table 6i of GSTR 9
• Most common error for each table with solution
• Revant Rules / Provision of GST linking with  respective table
• Practical Expereince Live on GST Portal
• GSTR 9C – Table Wise discussion
• Linking with GSTR 3B/ 1 /9
• Case Study on GSTR 9

GSTR 9C for FY 22-23

• Reconciliation GSTR 2A vs 2B
• Table wise Interlinking with GSTR 9
• Identification of Intelligible ITC from GSTR 2A/2B
• Identification of ITC which cannot be claimed based on POS
• Identification of ITC which cannot be claimed due to Sec 16(2)

Handling of Notices on GST Returns

• EWAY Bill / E Invoice
  ▪ Key point on EWAY Bill /E Invoice and Practical Issue
  ▪ How to handle GST Notice on E Invoice
• Discussion of Notice and how to draft replies
  ▪ How to Draft reply for notice on Rule 42/43 interlinking with Table 3.1.c+ Table 3.1.e
  ▪ How to Draft reply for notice on GSTR 2A/2B > GSTR 3B for prior to Circular 170
  ▪ How to Draft reply for notice on scrutiny of return linking multiple tables of GSTR 1/3B
  ▪ How to Draft reply for notice on scrutiny of return linking multiple tables of GSTR 9/9C
   ▪ Queries and Answer

Venue: Laxmi Nagar Delhi