GST User Manuel

Returns
GSTR-1 > Creation and Submission of Outward

Supplies Return
How can I create, submit and file details for the outward supplies in the Form GSTR-1?
To create, submit and file details for the inward supplies in the GSTR-1, perform the following steps:
1. Login and Navigate to GSTR-1 page
2. Generate GSTR-1 Summary
3. Enter details in various tiles
4. Preview GSTR-1
5. Acknowledge and Submit GSTR-1 to freeze data
6. File GSTR-1 with DSC/ EVC
1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the GST Portal with valid credentials i.e. your userid and password
3. Click the Services > Returns > Returns Dashboard command.
4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file
the return from the drop-down list.
5. Click the SEARCH button.
6. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to
file using separate tiles.
In the GSTR-1 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.
Note:
• The due date for filing GSTR-1 is 10th of every month.
• You can click the PREPARE OFFLINE button to upload the JSON (Java Script Object Notation) file containing invoice
details and other GSTR-1 details in the GSTN specified format prepared through the GSTN provided offline tools or any other
software.
7. The GSTR-1 – Details of outward supplies of goods or services page is displayed. In first month, Turnover of
‘Aggregate Turnover - April to June, 2017’ will be there for Taxpayer to fill along with ‘Aggregate Turnover in the preceding
financial year’ and then click on the SAVE button. This field is mandatory. You can proceed to furnish other details only after
furnishing this information.
From the next month, ‘Aggregate Turnover in the preceding financial year’ will be auto-populated based on previous tax
period return
1. Scroll down to the bottom of the GSTR-1 – Details of outward supplies of goods or services page and click the
GENERATE GSTR-1 SUMMARY button to include the auto drafted details pending for action from recipients.
The invoices that were missed to be included by you, may have been added in the Uploaded by Receiver while filing his
GSTR-2.
3. Enter Details in various tiles
There will be no. of tiles representing Tables to enter relevant details. Click on the tile names to know and enter related
details:
GSTR-1 – Invoice Details

• 4A, 4B, 4C, 6B, 6C - B2B Invoices: To add an invoice for taxable outwards supplies to a registered person
• 5A, 5B - B2C (Large) Invoices: To add an invoice for taxable outwards supplies to a consumer, where place of supply is
other than the State where supplier is located (Inter-state supplies) and invoice value is more than Rs. 2.5 lakh
• 9B - Credit / Debit Notes (Registered): To add details of credit or debit notes issued to the registered recipients
• 9B - Credit / Debit Notes (Unregistered): To add details of credit, debit notes or refund voucher issued to the unregistered
recipients
• 6A - Exports Invoices: To add an invoice for supplies exported
GSTR-1 – Other Details

• 7- B2C Others: To add consolidated details of taxable outwards supplies to a customer where invoice value is less than Rs.
2.5 lakh and all intra state supplies to unregistered customers
• 8A, 8B, 8C, 8D - Nil Rated Supplies: Nil Rated Supplies: To add consolidated details of nil rated, exempted and Non-GST
Outward supplies
• 11A(1), 11A(2) - Tax Liability (Advances Received): Tax Liability (Advances Received): To add details of transactions
attracting tax liability arising on account of Time of Supply (like receipt of advances)
• 11B(1), 11B(2) - Adjustment of Advances: To add the advance amount received in earlier tax period and adjusted against
the supplies being shown in this tax period
• 12 - HSN-wise-summary of outward supplies: To furnish the summarized details of all outward supplies HSN and rate
wise along with quantitative details.
• 13 - Documents Issued: To add the details of documents issued during the tax period
4A, 4B, 4C, 6B, 6C - B2B Invoices:
To add an invoice for taxable outwards supplies to a registered person, perform the following steps:
1. Click the 4A, 4B, 4C, 6B, 6C - B2B Invoices tile to enter the invoice details for B2B transactions (goods/ services sold to a
registered taxpayer).
2. The B2B Invoices – Receiver-Wise-Summary page is displayed. Click the ADD INVOICE button to add a new invoice for
any receiver.
3. The B2B – Add Invoice page is displayed. In the Receiver GSTIN/UIN field, enter the GSTIN or UIN of the receiver.
4. Select the checkbox for Deemed Exports or SEZ Supplies with payment or SEZ supplies without payment as
applicable.
5. In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of
the total invoice.
Note:
• The GSTIN should be registered on the date of invoice.
• Once the GSTIN of the receiver is entered, Receiver Name, POS and Supply Type fields are auto-populated based
on the GSTIN of the receiver.
• The auto-populated POS is editable. Depending on selected POS, the supply type gets auto-populated.
• The screen will expand downwards and more fields will appear to enter line item details of the invoice.
• In case of UN Bodies, Embassies, Government Offices or Other Notified persons, you need to provide Unique
Identification Number (UIN) of the receiver.
• An invoice number should be alphanumeric with allowable special characters and unique for a given Financial Year
(FY).
• Invoice date cannot be a future date or a date prior to the date of registering with GST.
6. If the supply is made through an e-commerce company, select the checkbox for Supplies through E-Commerce and in
the GSTIN of the e-commerce operator field, enter the GSTIN of the e-commerce company.
Note: Fill this field only when the supply is made through an e-commerce company.
7. Select the Supply attract Reverse Charge checkbox, in case supply made to the taxpayer is covered under the reverse
charge mechanism.
In case of Intra-State transaction:

In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-
State transaction.
Notice, fields for Central Tax and State/UT Tax will appear.
a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the cess amount.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. However,
the taxpayer can edit the tax amount.
In case of Inter-State transaction:

In case the Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction.
Notice, fields for Integrated Tax will appear.
Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively.
However, the taxpayer can edit the tax amount. The CESS field is not auto populated and has to be entered by the taxpayer.
8. Click the SAVE button to save the invoice details.

9. You will be directed to the previous page and a message is displayed that Request accepted successfully.
Note: The status of the added invoice is Processed.
Here, you can also edit/delete the added invoices (under Actions).
Note: B2B invoices uploaded in GSTR-1 as a supplier will reflect in the B2B Invoices of the receiver in GSTR-2A/GSTR-2 in
near real time. However, no action can be taken by receiver unless the Supplier files GSTR-1.
Uploaded by Taxpayer: The "Uploaded by Taxpayer" tab shows all the invoices that you have uploaded for a given tax
period.
Uploaded by Receiver: The "Uploaded by Receiver" tab displays the invoices that you missed from your GSTR-1, but were
uploaded by the Receiver Taxpayer for taking appropriate actions.
Modified by Receiver: If the receiver Taxpayer has modified any invoice that you uploaded in your GSTR-1, it will show-up
under the "Modified by Receiver" tab for taking appropriate actions.
Rejected by Receiver: The "Rejected by Receiver" tab displays invoices from your GSTR-1 that were rejected by the
receiver Taxpayer for taking appropriate actions.
10. Click the BACK button to go back to the Invoices - Receiver-Wise-Summary page.
11. Here, you can view receiver wise summary of invoices. A tax payer can add invoice of the particular receiver by clicking
on the particular receiver and then clicking on the ADD INVOICE button at the bottom of the page. Click the BACK button to
go back to the GSTR-1 page.
You will be directed to the GSTR-1 landing page and the B2B Invoices tile in GSTR-1 will reflect the number of invoices added
along with Total Invoice value, Total taxable value and total tax liability.
5A, 5B - B2C (Large) Invoices:
To add an invoice for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is
located (Inter-state supplies) and invoice value is more than Rs. 2.5 lakh, perform the following steps:
1. Click the 5A, 5B - B2C (Large) Invoices tile to enter the invoice details for inter-state taxable outward supplies made to a
consumer of value greater than 2.5 lacs.
2. The B2C (Large) Invoices – Summary page is displayed. Click the ADD INVOICE button to add a new invoice.
3. The B2C (Large) Invoices – Details page is displayed. In the POS field, select the place of supply (state code) where the
supplies were delivered.
4. In the Invoice No. field, enter the Invoice number issued to the consumer of that POS.
Note: An invoice number should be alphanumeric with allowable special characters and unique for a given Financial Year
(FY).
5. In the Invoice Date field, enter the date on which the invoice was generated.
6. In the Total Invoice Value field, enter the total amount for which the goods or services are supplied.
7. If the supply is made through an e-commerce company, select the checkbox for Supplies through E-Commerce and in
the GSTIN of the e-commerce operator field, enter the GSTIN of the e-commerce company.
Note: Fill this field only when the supply is made through an e-commerce company.
8. In the Taxable Value field against the rates, enter the taxable value of the goods or services.
9. In the Cess field, enter the cess amount.
Note: The status of the added invoice is processed.
12. Click the BACK button to go back to the GSTR-1 page.
You will be directed to the GSTR-1 landing page and the B2C (large) Invoices tile in GSTR-1 will reflect the number of
invoices added along with Total tax liability.
9B - Credit / Debit Notes (Registered):
To add details of credit or debit notes for the registered user, perform the following steps:
1. Click the 9B - Credit / Debit Notes (Registered)/refund voucher tile to enter the details of credit or debit notes issued to
the registered recipients or details of refund voucher against advance received.
2. The Credit/Debit Notes (Registered) - Summary page is displayed. Click the ADD DETAILS button to add credit or debit
note details.
3. The Credit / Debit Notes (Registered) – Add Note page is displayed. In the Receiver GSTIN/UIN field, enter the GSTIN
of the receiver (registered taxpayer) to whom supply is made.
Note: The Receiver Name field is auto-populated, when the user enters the GSTIN of the Receiver.
4. In the Debit/Credit Note No. field, enter the debit or credit note number or refund voucher number
Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).
5. In the Debit/Credit Note Date field, enter the date on which the debit or credit Note was issued.
Note: The date should be before the end date of the tax period. Debit / credit note date cannot be earlier than original invoice
date.
6. In the Original Invoice Number field, enter the invoice number of the earlier filed invoice (original invoice) on which the
Debit or Credit Note is being issued or the number of advance receipt against which the refund voucher is issued.
7. In the Original Invoice Date field, enter the original invoice date.
8. From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note or refund voucher.
9. In the Note Value field, enter the value of the note or refund voucher.
10. From the Supply Type drop-down list, select whether the note or voucher is added for an invoice of Inter-state or Intra-
state transaction.
11. From the Reason for Issuing Note drop-down list, select the reason on account of which the debit or credit note is
issued.

State transaction.
Notice, fields for Central Tax and State/UT Tax appear.

In case Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction.
Notice, fields for Integrated Tax appear.
a) a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
12 Click the SAVE button to save the details.
Uploaded by Taxpayer: The "Uploaded by Taxpayer" tab shows all the debit/credit note/refund vouchers that you have
uploaded for a given tax period.
Uploaded by Receiver: The "Uploaded by Receiver" tab displays the debit/credit note/refund vouchers that you missed from
your GSTR-1, but were detected and uploaded by the Receiver Taxpayer for taking action.
Modified by Receiver: If the receiver Taxpayer has modified any debit/credit note/refund vouchers that you uploaded in your
GSTR-1, it will show-up under the "Modified by Receiver" tab for taking action.
Rejected by Receiver: The "Rejected by Receiver" tab displays debit/credit note/refund vouchers from your GSTR-1 that
were rejected by the receiver Taxpayer.
14. You will be directed to the GSTR-1 landing page and the 9B- Credit/ Debit Notes (Registered) tile in GSTR-1 will reflect
the number of credit/debit notes/refund vouchers added.
9B - Credit / Debit Notes (Unregistered):
To add details of credit or debit notes or refund vouchers issued to unregistered persons, perform the following steps:
1. Click the 9B - Credit / Debit Notes (Unregistered) tile to enter the details of credit or debit notes issued to the
unregistered recipients.
2. The Credit/Debit Notes (Unregistered) - Summary page is displayed. Click the ADD DETAILS button to add credit or
debit note or refund voucher details.
3. The Credit / Debit Notes (Unregistered) – Add Note page is displayed. From the Type drop-down list, select the
appropriate choice like B2CL, export without payment etc.
4. In the Debit/Credit Note No. field, enter the debit or credit note number.
5. In the Debit/Credit Note Date field, enter the date on which the debit or credit Note was issued.
date.
6. In the Original Invoice Number field, enter the invoice number of the earlier filed invoice (original invoice) on which the
Debit or Credit Note is being issued.
7. In the Original Invoice Date field, enter the original invoice date.
8. From the Note Type drop-down list, select whether the details are added for a Debit or Credit Note or refund voucher.
9. In the Note Value field, enter the value of the note or refund voucher
issued.

State transaction.
However, the taxpayer can edit the tax amount.

In case the POS (place of supply) is in a different state as that of the supplier, transaction becomes an Inter-State transaction.
However, the taxpayer can edit the tax amount. The CESS field is not auto populated and has to be entered.
11. Click the SAVE button to save the details.

13. You will be directed to the GSTR-1 landing page and the 9B- Credit/ Debit Notes (Unregistered) tile in GSTR-1 will reflect
the number of credit/debit notes/ refund vouchers added.
6A - Exports Invoices:
To add an invoice for supplies exported, perform the following steps:

1. Click the 6A- Export Invoices tile to enter the invoice details for supplies exported.
2. The Exports – Invoices Summary page is displayed. Click the ADD INVOICE to add a new invoice.
3. The Exports – Add Details page is displayed. In the Invoice No. field, enter the Invoice number issued against exports
sales.
4. In the Invoice Date field, enter the date on which the invoice was generated.
5. In the Port Code field, enter the port code.
6. In the Shipping Bill No./Bill of Export No. field, enter the unique number of the shipping bill with location code generated
while shipping.
7. In the Shipping Bill Date/ Bill of Export Date field, enter the date on which the shipping bill was issued.
8. In the Total Invoice Value field, enter the total amount of all the goods or services supplied.
9. From the GST Payment drop-down list, select whether the GST is paid against the invoice or not.
10. In the Taxable Value field against the rates, enter the taxable value of the goods or services.

13. Click the BACK button.

14. You will be directed to the GSTR-1 landing page and the Export Invoices tile in GSTR-1 will reflect the number of such
invoices added along with Total tax liability.
7- B2C Others:
To add details of taxable outwards supplies to a customer where invoice value is less than Rs. 2.5 lakh and intra-state
supplies to customers, perform the following steps:
1. Click the B2C (Others) tile to enter the details for B2C transactions.
2. The B2C (Others) Details – Summary page is displayed. Select E-commerce tab to add a line item for a transaction
through E-commerce or else select Other than E-commerce tab in case transaction is through non E-commerce.
3. Click the ADD DETAILS button to add the line item details.
4. In the POS field, select the Place of Supply (State Code) where the supplies were delivered. Based on the state selected in
POS, Supply Type field is auto-populated.
5. In the Taxable Value field, enter the collated amount of all the unique goods or services supplied.
6. In the Rate field, enter the applicable Rate.
7. In the GSTIN of the e-commerce operator field, enter the GSTIN of the e-commerce operator.
Note: This field will appear when you select the E-commerce tab.
Notice, fields for Central Tax, State/UT Tax & CESS will appear in the screen.
Note: The Central Tax, State/UT Tax fields are auto-populated based on the value entered in Rate field. However, these can
be edited. The CESS field is not auto populated and has to be entered by the taxpayer.

Notice, fields for Integrated Tax & CESS will appear in the screen.
Note: The Integrated Tax field is auto-populated based on the value entered in Rate field. However, these can be edited. The
CESS field is not auto populated and has to be entered.
8. Click the SAVE button to save the details added.

You will be directed to the GSTR-1 landing page and the B2C (Others) tile in GSTR-1 will reflect the number of invoices
added along with total tax liability.
8A, 8B, 8C, 8D - Nil Rated Supplies:
To add an invoice for Nil Rated Supplies, Exempted and Non-GST Outward supplies, perform the following steps:
1. Click the Nil Rated Supplies tile to enter the details for Nil rated supplies.
2. The Nil Rated Supplies page is displayed with section for Click the EDIT button at the bottom of the
page to enable the fields displayed on the page.
3. Enter the data in Nil Rated Supplies, Exempted (Other than Nil rated/non-GST supply), and Non-GST Supplies
Amount fields for the following categories of transactions:
a. Inter-state supplies to registered person
b. Inter-state supplies to unregistered person
c. Intra-state supplies to registered person
d. Intra-state supplies to unregistered person

A success message is displayed on the top of the page.
You will be directed to the GSTR-1 landing page and the Nil Rated Supplies tile in GSTR-1 will reflect the updated value.
11A(1), 11A(2) - Tax Liability (Advances Received):
To add details of Tax Liability (Advances Received) arising on account of Time of Supply without issuance of Invoice in the
same period, perform the following steps:
1. Click the Tax Liability (Advances Received) tile to enter the tax liability details
2. The Tax Liability (Advance Received) – Summary page is displayed. Click the ADD DETAILS button to add the advance
tax receipt and related liability details.
3. In the POS field, select the State code of the place of supply applicable for the advances received. .
Note: Based on the state code selected, Supply Type column would be auto-populated as Inter-state or Intra-state.

a) In the Gross Advance Received field, enter the amount paid by the receiver to the supplier for the goods/service
provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%).
b) In the Central Tax, State/UT Tax field, system will auto-populate the Central Tax and State/UT Tax amount. The
same will be editable.
c) In the CESS field, enter the CESS amount.

a) In the Gross Advance Received field, enter the amount paid by the receiver to the supplier for the goods/service
provided by the supplier without issuing of any invoice for the goods/services against the applicable Rate (%).
b) In the Integrated Tax field, system will auto-populate the Integrated Tax amount. This will be an editable field. .
7. Click the SAVE button.
8. The line item details are added in a tabular format. Notice the line item details. In case, the details are incorrect, you can
edit or delete the line item by using the Edit and Delete icons that appear under the Actions column.
You will be directed to the GSTR-1 landing page and the Tax Liability (Advance Recieved) tile in GSTR-1 will reflect the
updated total value and no. of entries.
11B(1), 11B(2) - Adjustment of Advances
To fill details of Adjustment of Advances on invoices issued in the current period, perform the following steps.
1. Click the 11B(1), 11B(2)- Adjustment of Advances tile to enter the details of tax already paid on invoices issued in the
current period.
2. The Tax already paid on invoices issued in the current period – Summary page is displayed. Click the ADD DETAILS
button to add details for invoices issued in the current period on which tax has already been paid.
3. The Tax already paid on invoices issued in the current period - Add Details page is displayed.
a) In the Gross Advance adjusted field, enter the amount paid by the receiver to the supplier for the goods/services
against the applicable Rate (%)
b) In the Integrated Tax field, system will auto-populate the Integrated Tax amount. This will be an editable field.
a) In the Gross Advance adjusted field, enter the amount paid by the receiver to the supplier for the goods/services
against the applicable Rate (%)
b) In the Integrated Tax field, system will auto-populate the Integrated Tax amount. This will be an editable field.
5. You can also Edit/Delete the added invoices (under Actions tab).
You will be directed to the GSTR-1 landing page and the Adjustment of Advances tile in GSTR-1 will reflect the number of
line items added.
12 - HSN-wise-summary of outward supplies:
To furnish the HSN-wise summary of outward supplies and rate wise along with quantitative details, perform the following
steps:
Note: This field is applicable only if Annual turnover is more than 1.5 cr.
1. Click the HSN-wise summary of outward supplies tile to furnish the summarized details of all outward supplies HSN-wise
along with quantitative details.
2. The HSN-wise summary of outward supplies– Summary page is displayed. Click the ADD DETAILS button to add
details for invoices issued in the current period on which tax has already been paid.
3. The HSN summary of outward supplies – Add/Edit Details page is displayed.

4. In the HSN field, enter the applicable provision of reporting HSN code of the outward supplied.
5. In the Description field, enter the description. (Either HSN or Description should be mandatorily entered)
6. In the UQC field, select UQC.
7. In the Total Quantity field, enter the quantity.
8. In the Total Value field, enter the Total Value of the outward supply.
9. In the Total Taxable Value field, enter the Total Taxable Value of the outward supply.
Notice, fields for Central Tax, State/ UT Tax & CESS will appear in the screen.
In the Central TAX, State Tax and CESS field, enter the Central TAX, State Tax and CESS amount.

In the Integrated Tax and CESS field, enter the Integrated Tax and CESS amount.
10. Click the ADD button.

11. You will be directed to Added/Edited line iems to be saved page and a message is displayed that Request accepted
successfully.
You will be directed to the GSTR-1 landing page and the HSN summary of outward supplies tile in GSTR-1 will be updated.
13 - Documents Issued:
To Upload the details of Documents issued perform the following steps.
1. Click the Documents Issued tile to add the details for document issued during the current tax period.
2. To update the document for Invoices for outward supply, Click on Add Document:
3. Add the details:
Similarly the documents for below categories can be added:

Invoices for inward supply from unregistered person
Revised Invoice
Debit Note
Credit Note
Receipt voucher
Payment Voucher
Refund voucher
Delivery Challan for job work
Delivery Challan for supply on approval

Delivery Challan in case of liquid gas
Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11)
4. Click On SAVE at the end of the page:

You will be directed to the GSTR-1 landing page and the Documents Issued summary tile in GSTR-1 will be updated.
4. Preview GSTR-1
Once you have generated the GSTR-1 Summary to added invoices, click the PREVIEW button. This button will download the
draft Summary page of your GSTR-1 for your review. It is recommended that you download this Summary page and review
the summary of entries made in different sections with patience before submitting the GSTR-1. The PDF file generated would
bear watermark of draft as the details are yet to be submitted.
1. Select the acknowledgement checkbox stating that you have reviewed the details of preview and the information furnished
is correct and are aware that no changes can be made after submit. Once you click the acknowledgement, the SUBMIT
button will be enabled.
2. Click the SUBMIT button in the landing page to submit GSTR-1.
Note: The submit button will freeze the invoices uploaded in the GSTR-1 for that particular month. You will be not able to
upload any further invoices for that month. In case you have missed adding any invoice, you can upload those invoices in the
next month or you can wait for receiver to add it in receiver GSTR-2.
3. Click the PROCEED button.
A success message is displayed.
4. Refresh the page and the status of GSTR-1 changes to Submitted after the submission of GSTR-1.
5. Click the PREVIEW button again, to download the submitted GSTR-1 in PDF format. The PDF file generated would now
bear watermark of final.
1. Select the Declaration checkbox.

2. In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons - FILE GSTR-
1 WITH DSC or FILE GSTR-1 WITH EVC.
3. Click the FILE GSTR-1 WITH DSC or FILE GSTR-1 WITH EVC button to file GSTR-1.
Note: On filing of the GSTR-1, notification through e-mail and SMS is sent to the Authorized Signatory.
FILE WITH DSC:

a. Click the PROCEED button.
b. Select the certificate and click the SIGN button.
FILE WITH EVC:

a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the
VERIFY button.
4. The success message is displayed. Click the OK button.
5. Scroll down the page and click the Back button.
6. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to view
Status of the GSTR-1 return changes to "Filed".

GSTR-2 > Creation and Submission of Inward
Supplies Return
How can I create, submit and file details for the inward supplies in the Form GSTR-2?
To create, submit and file details for the inward supplies in the GSTR-2, perform the following steps:
4. Preview GSTR-2
7. View GSTR-2 Status

2. Login to the GST Portal with valid credentials.
Alternatively, you can also click the Returns Dashboard link on the Dashboard.
6. The File Returns page is displayed. This page displays the various GSTR along with the due date of filing the returns,
which the taxpayer is required to file as separate tiles.
In the GSTR-2 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.
Note:
The due date for filing GSTR-2 is 15th of the succeeding month.
You cannot file GSTR-2 return from 1st -10th of any month.
You can click the PREPARE OFFLINE button to upload the JSON (Java Script Object Notation) file containing invoice
details and other GSTR-2 details in the GSTN specified format prepared through the GSTN provided offline tools or
any other such software.
1. Scroll down to the bottom of the GSTR-2 – Inward Supplies received by the Taxpayer page and click the GENERATE
GSTR-2 SUMMARY button. This action will update the summary on the tiles and you will be able to view the number of auto-
drafted invoices/ credit note / debit notes etc. on the tile.
The GSTR-2 – Inward Supplies received by the Taxpayer page is displayed.

Note:
The number of Invoices/ records that can be viewed and entered online for a table/section in Form GSTR-2 e.g. B2B,
CDN etc. is restricted to 500 invoice/ records only which can be comfortably browsed online. Taxpayer having invoices/
records more than the said limit need to use the” GST Offline Utility tool” available on the GST Portal for viewing/
modifying/ adding missing invoice data. You can download the auto-drafted data from the counter parties (suppliers)
(Prepare Offline > Download Tab > Generate File) and view it in the GST Offline Tool.
The Status should reflect as ‘Not Filed’. In case the Status is ‘Filed’, GSTR-2 for the same month/tax period cannot be
filed.
If Status is “Submitted”, user cannot make any changes in the submitted return.
There are tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details:
GSTR-2 – Invoice Details:
3,4A - Inward supplies received from Registered person including reverse charge supplies - To add details of inward supplies
from registered person including supplies attracting reverse charge received from registered persons.
5 - Import of Inputs/Capital goods and Supplies received from SEZ - To add details of inputs/ capital goods received from
overseas or from SEZ units on a bill of entry and eligible credits.
4C - Import of service - To add details of import of service and eligible credits.
6C - Debit/Credit Notes for supplies from registered person - To add details of debit notes or credit notes or refund voucher for
supplies from registered person.
4B - Inward supplies from an unregistered supplier - To add details of inward supplies from an unregistered supplier on which
reverse charge is to be paid.
6C - Debit Notes/Credit Notes for Unregistered Supplier - To add details of Debit Notes or Credit Notes or refund voucher for
unregistered Supplier or import of services.
GSTR-2 – Other Details
7 - Supplies from composition taxable person and other exempt/nil rated/non GST supplies - To add details of supplies
received from composition taxable person and other exempt/nil rated/non GST supplies.
10A - Advance amount paid for reverse charge supplies - To add details of advance amount paid and the tax liability for
reverse charge supplies.
10B - Adjustment of advance amount paid earlier for reverse charge supplies - To add details of adjustment of advance
amount paid earlier for reverse charge supplies when the goods or services are received and invoice is issued by the
recipient and declared in Table 4B.
13 - HSN summary of inward supplies - To add details of HSN summary of inward supplies of goods and services.
11 - Input Tax Credit Reversal/Reclaim - To add details of Input Tax Credit reversal or reclaim.
3,4A - Inward supplies received from Registered person including reverse charge
supplies
1. To view or edit details of inward supplies from registered person including supplies attracting reverse charge received
from such registered persons, click the 3,4A - Inward supplies received from Registered person including reverse
charge supplies tile.
You can either edit, accept, delete or keep the invoices in pending state, which are added by the supplier.
Modify Invoices added by Supplier
Accept Invoices added by Supplier
Reject Invoices added by Supplier
Keep Pending Invoices added by Supplier
Add missing invoice details not added by Supplier
Note:
There is no way to differentiate between invoices on which action can be taken. You need to manually select and
check if action can be taken on the invoice.
Any action can be taken only after 10th of the succeeding month for invoices that are part of filed supplier GSTR-1.
To undo the modifications done by you; you may Reject the modified invoice and Accept the same ; however the
invoices with status as ‘Rejected’ on submission would be part of Rejection log of Supplier.
You can change status of the invoice from modify, accept, reject any number of times till submission. However, once
the invoice has been modified and you wish to revert to original details, you need to first Reject the modified invoice.
The status would now be changed to Rejected with original details. Same can be accepted now.
Modify Invoices added by Supplier:

2. Click the Supplier's GSTIN link under Supplier Details column and you will see a list of invoice line items under the
“Uploaded by Supplier” tab.
3. Click the Edit button.
4. Edit the invoice details and click the SAVE button. You would be able to edit Total invoice value, Taxable value for various
tax rates and ITC eligibility and amount. You cannot modify other details as the recipient of invoice. In case, other filled fields
need change, you can reject the invoice and ask supplier to do the amendment.
5. You will be directed to the previous page and a message is displayed that invoice is modified and status changes to
MODIFIED. Invoices marked as Modified would reflect in supplier GSTR-1/1A upon filing of GSTR-2 for acceptance, rejection
or keep pending the modifications made by you. You may avail ITC on the basis of modified details.
Accept Invoices added by Supplier:
3. You may see the auto-populated ITC or modify the same if required before accepting the invoice by selecting the Edit
button. Check the ITC and click the Back button. Select the checkbox for the invoice and click the ACCEPT button.
Note: In case of any system issue with acceptance of invoice, you may put it in the bucket of non-submitted invoice.
A success message is displayed that the invoice is accepted and status changes to ACCEPTED. You may claim input tax
credit post accepting the invoice.
Reject Invoices added by Supplier:

3. Select the checkbox for the invoice and click the REJECT button.
A success message is displayed that the invoice is rejected and status changes to “REJECTED”. Your rejection shall be
communicated to supplier through GSTR-1/1A for acceptance/rejection upon filing of GSTR-2.
Pending Invoices added by Supplier:

3. Select the checkbox for the invoice and click the PENDING button.
A success message is displayed that the invoice is in pending state and status changes to “PENDING”. You can take action
on this invoice in next tax periods.
Add missing invoice details not added by Supplier:

2. In case, some invoices have been missed by the registered suppliers, you can add them here. Click the ADD MISSING
INVOICE DETAILS button to add the missing invoices.
3. The B2B-Add Invoice page is displayed. In the Supplier’s GSTIN field, enter the GSTIN of the supplier who supplied the
goods or services. As you enter the supplier's GSTIN, Supplier's name is auto-populated and screen is expanded below
displaying the item-details.
4. In the Invoice No. field, enter the invoice number.
5. In the Invoice Date field, select the date on which the invoice was generated using the calendar.
6. In the POS field, select the place of supply where the supplies were delivered. Based on the state selected in POS, Supply
Type field is auto-populated.
Note: GST Portal would determine whether it is an Interstate or Intrastate transaction based on the state where GSTIN of
Supplier is registered and state that has been selected in POS field.
7. In the Total Invoice Value field, enter the total value of invoice for which the goods or services are received.
8. In the Invoice Type field, select the type of invoice from which the goods or services are received.
9. Select the Supply attract Reverse Charge checkbox, in case supply made to the taxpayer is covered under the reverse
charge mechanism.

State transaction.
Notice, fields for Central Tax and State/UT Tax will appear.
c) Select the Eligibility for ITC from the drop-down list.
d) Enter the Amount of ITC available against the rates.
e) Click the SAVE button to save the invoice details.
c) Select the Eligibility for ITC from the drop-down list.
d) Enter the Amount of ITC available against the rates.
e) Click the SAVE button to save the invoice details.
You will be directed to the previous page and a message is displayed that invoice is added.
10. Click the Supplier's GSTIN link under Supplier Details column.
11. Click the Uploaded by Taxpayer tab. The missing invoice is added.
Here, you can also edit/delete the added invoices (under Actions) till the GSTR-2 is submitted.
12. Click the BACK button to go back to the previous page.
13. Click the BACK button to go back to the GSTR-2 landing page.
The 3,4A - Inward supplies received from Registered person including reverse charge supplies tile in GSTR-2 - Invoice
Details will reflect the number of invoices added along with Total Taxable Value, Total Tax and Total ITC available. Please click
the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.
Once the missing invoice is added, this gets reflected in GSTR-1/1A of the supplier for action on the invoices.
5 - Import of Inputs/Capital goods and Supplies received from SEZ
1. To provide details of inputs/ capital goods received from overseas or from SEZ units on a bill of entry, click the 5 - Import of
Inputs/Capital goods and Supplies received from SEZ tile.
2. In the Import of Goods/Capital Goods – Summary page, click the ADD BOE button to add a new invoice.
3. In the Port Code field, enter the port code.

4. In the Bill of Entry No. field, enter the bill of entry number.
5. Select the Bill of Entry Date using the calendar.
6. In the Bill of Entry Value field, enter the total value of the BOE.
7. Select Imports from SEZ to declare the supplies as Imports from SEZ. Upon selection of Imports from SEZ; Supplier
GSTIN field would be made available to enter SEZ’s GSTIN.
8. In the Taxable Value field against the rates, enter the taxable value of the goods.
10. Select Eligibility for ITC from the drop-down list.
11. In the Amount of ITC available field against the rates, enter the amount of ITC claimed.
13. You will be directed to the previous page and a message is displayed that Bill of Entry is added.
The 5 - Import of Inputs/Capital goods and Supplies received from SEZ tile in GSTR-2 - Invoice Details will reflect the
number of invoices added along with Total Taxable Value, Total Tax and Total ITC available.
Please click the refresh button ( ) on the top of the screen to ensure quick updating of the summary on the tile.
4C - Import of service
1. To provide details of import of service, click the 4C - Import of service tile.

2. In the Import of Services – Summary page, click the ADD INVOICE button to add a new invoice.
3. The Import of Service – Add page is displayed. In the Invoice No. field, enter the Invoice number.
4. In the Invoice Date field, enter the Invoice date using the calendar.
5. In the Total Invoice Value field, enter the value in INR for which the invoice was generated (value includes the total amount
paid for services received).
6. Select place of supply of services, POS, to enter the place of supply of services. Imports of services are classified as inter-
state irrespective of POS specified
7. In the Taxable Value field against the rates, enter the taxable value of the services.
9. Select Eligibility for ITC from the drop-down list.
10. In the Amount of ITC available field against the rates, enter the amount of ITC claimed.
12. You will be directed to the previous page and a message is displayed that invoice is added.
The 4C- Import of service tile in GSTR-2 - Invoice Details will reflect the number of invoices added along with Total Taxable
Value, Total Tax and Total ITC available.
6C - Debit/Credit Notes for supplies from registered person
1. To provide details of debit notes or credit notes for supplies from registered person, click the 6C - Debit/Credit Notes for
supplies from registered person tile.
You can either modify, accept, delete or keep the notes in pending state that are added by the supplier.
Modify Credit/Debit Notes added by Supplier
Accept Credit/Debit Notes added by Supplier
Reject Credit/Debit Notes added by Supplier
Pending Credit/Debit Notes added by Supplier
Add missing Credit/Debit Notes (Details not added by Supplier)
Note: You need to manually select and check if action can be taken on the invoice.
Modify Credit/Debit Notes added by Supplier:

3. Click the Edit button.

4. Edit the invoice details and click the SAVE button.
5. You will be directed to the previous page and a message is displayed that note is modified and status changes to
MODIFIED. ITC as applicable may be claimed as per modified details.
Accept Credit/Debit Notes added by Supplier:
3. You may see the auto-populated ITC or modify the same if required before accepting the note by selecting the Edit button.
Check the ITC and click the Back button. Select the checkbox for the invoice and click the ACCEPT button.
Note: In case of any system issue with acceptance of invoice, you may put it in the bucket of non-submitted invoice.
A success message is displayed that the note is accepted and status changes to ACCEPTED.
Reject Credit/Debit Notes added by Supplier:

3. Select the checkbox for the invoice and click the REJECT button.
A success message is displayed that the note is rejected and status changes to REJECTED.
Pending Credit/Debit Notes added by Supplier:

3. Select the checkbox for the invoice and click the PENDING button.
A success message is displayed that the note is in pending state and status changes to PENDING. You can take action on
this invoice in the next tax periods.
Add missing Credit/Debit Notes details not added by Supplier:

2. In the Credit/Debit Notes - Supplier Details page, click the ADD CREDIT NOTE/DEBIT NOTE button to add a new
invoice.
4. In the Supplier GSTIN field, enter the name of the supplier.
5. From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note or Refund voucher.
8. In the Debit/Credit Note Date field, select the date on which the debit or credit Note was issued using the calendar.
date.
9. In the Original Invoice No. field, enter the invoice number of the earlier filed invoice (original invoice) on which the Debit or
Credit Note is being issued or the number of advance receipt against which the refund voucher is issued.
10. In the Original Invoice Date field, select the original invoice date using the calendar.
state transaction.
issued.
13. Select the checkbox for Pre GST Regime when Debit/Credit note is entered for the invoices issued before the appointed
date of GST.

State transaction.
b) In the Amount of Tax field against the rates, enter the amount of tax of the goods or services.
c) In the Cess field, enter the cess amount.
d) Select the Eligibility for ITC from the drop-down list.
e) Enter the Amount of ITC available against the rates.
f) Click the SAVE button to save the note details.
In case Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction. The
supplier has to select the inter-state supply type for adding missing credit/debit notes related to such supplies.
b) In the Amount of Tax field against the rates, enter the amount of tax of the goods or services.
14. You will be directed to the previous page and a message is displayed that the note is added.
Here, you can also edit/delete the added notes (under Actions).
The 6C - Debit/Credit Notes for supplies from registered person tile in GSTR-2 - Invoice Details will reflect the number of
invoices added along with the summary data.
4B - Inward supplies from an unregistered supplier
1. To provide details of inward supplies from an unregistered supplier, click the 4B - Inward supplies from an unregistered
supplier tile.
2. The 4B - Inward supplies from an unregistered supplier page is displayed. Click the ADD DETAILS button to add the
data.
3. In the Supplier Name field, enter the name of the supplier who supplied the goods or services. If consolidated invoice is
made, mention the same in the Supplier Name.
4. In the Invoice No. field, enter the invoice number.
5. In the Invoice Date field, select the date on which the invoice was generated using the calendar.
6. In the Total Invoice Value field, enter the total value of invoice for which the goods or services are received.
7. In the POS field, select the place of supply where the supplies were delivered.
8. In the Supply Type field, select the type of supply.

In case the supply type is selected as Inrra-State’, notice, fields for Central and State Tax will appear.
a) In the Amount of Tax field against the rates, it will be auto-populated based on rate and taxable value but in editable form.
b) Click the SAVE button to save the invoice details.
a) In the Amount of Tax field against the rates, enter the amount of tax of the goods or services.
c) Click the SAVE button to save the invoice details.
You will be directed to the previous page and a message is displayed that invoice is added.
The 4B - Inward supplies from an unregistered supplier tile in GSTR-2 - Other Details will reflect the number of invoices
added along with the summary data.
6C - Debit Notes/Credit Notes for Unregistered Supplier
1. To provide details of Debit Notes or Credit Notes for unregistered Supplier, click the 6C - Debit Notes/Credit Notes for
Unregistered Supplier tile.
2. The Credit/Debit Notes Unregistered- Summary page is displayed. Click the ADD CREDIT NOTE/DEBIT NOTE button.
3. From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note or refund voucher.
6. In the Debit/Credit Note Date field, select the date on which the debit or credit Note was issued using the calendar.
date.
7. In the Original Invoice No. field, enter the invoice number of the earlier filed invoice (original invoice) on which the Debit or
Credit Note is being issued or the number of advance receipt against which the refund voucher is issued.
8. In the Original Invoice Date field, select the original invoice date using the calendar.
state transaction.
issued.
11. Select the checkbox for Pre GST Regime for adding Credit/Debit Note against the invoices issued before the appointed
date of GST.

In case, Supply Type is selected as “Intra-State”.
b) In the Amount of Tax field against the rates, it will be auto-populated based on rate and taxable value but in editable form.
In case, Supply Type is selected as ‘Inter-State’.
b) In the Amount of Tax field against the rates, it will be auto-populated based on rate and taxable value but in editable form.
12. You will be directed to the previous page and a message is displayed that note is added.
Here, you can also edit/delete the added notes (under Actions).
The 6C - Debit Notes/Credit Notes for Unregistered Supplier tile in GSTR-2 - Other Details will reflect the number of
7 - Supplies from composition taxable person and other exempt/nil rated/non GST
supplies
1. To provide details of supplies from composition taxable person and other exempt/nil rated/non GST supplies, click the 7 -
Supplies from composition taxable person and other exempt/nil rated/non GST supplies tile.
2. The Nil Rated - Summary page is displayed. Click the EDIT button.
3. Enter the value of supplies received from Inter-State and Intra-State supplies under respective columns.
5. A success message is displayed that data is added. Click the BACK button to go back to the GSTR-2 landing page.
The 7 - Supplies from composition taxable person and other exempt/nil rated/non GST supplies tile in GSTR-2 - Other
Details will reflect the summary data.
10A - Advance amount paid for reverse charge supplies
1. To provide details of advance amount paid for reverse charge supplies, click the 10A - Advance amount paid for reverse
charge supplies tile.
2. The 10A - Advance amount paid for reverse charge supplies page is displayed. Click the ADD DETAILS button to add
the data.
3. In the POS field, select the place of supply where the supplies were delivered. Select the supply type as to whether it is
“inter-state” or “intra-state” and accordingly declare the details.
In case of selection of Intra-State supply type transaction:

.
The fields for Central Tax and State/UT Tax will appear.
a) In the Gross Advance Paid field against the rates, enter the gross advance paid.
b) In the Amount of Tax field against the rates, it will be auto-populated based on rate and Gross advance paid but in
editable form.
d) Click the SAVE button to save the invoice details.
In case of selection of Inter-State supply type transaction:
The fields for Integrated Tax will appear.

editable form.
4. You will be directed to the previous page and a message is displayed that data is added.

The 10A - Advance amount paid for reverse charge supplies tile in GSTR-2 - Other Details will reflect the number of
10B - Adjustment of advance amount paid earlier for reverse charge supplies
1. To provide details of adjustment of advance amount paid earlier for reverse charge supplies, click the 10B - Adjustment of
advance amount paid earlier for reverse charge supplies tile.
2. The 10B - Adjustment of advance amount paid earlier for reverse charge supplies page is displayed. Click the ADD
DETAILS button to add the data.
3. In the POS field, select the place of supply where the supplies were delivered. Select the supply type as to whether it is
“inter-state” or “intra-state” and accordingly declare the details.
In case of selection of Intra-State supply type transaction:

.
The fields for Central Tax and State/UT Tax will appear.
editable form.
In case of selection of Inter-State supply type transaction:
The fields for Integrated Tax will appear.

editable form.
4. You will be directed to the previous page and a message is displayed that data is added.
The 10B - Adjustment of advance amount paid earlier for reverse charge supplies tile in GSTR-2 - Other Details will
reflect the number of invoices added along with the summary data.
13 - HSN summary of inward supplies
1. To provide details of HSN summary of inward supplies, click the 13 - HSN summary of inward supplies tile.
2. The 13 - HSN summary of inward supplies page is displayed. Click the ADD DETAILS button to add the data.
3. In the HSN field, enter the HSN code as per applicable provision of reporting HSN code of the inward supplies.
4. In the Description field, enter the description. (Either HSN or Description should be mandatorily entered)
5. In the UQC field, select UQC.
6. In the Total Quantity field, enter the quantity.
7. In the Total Value field, enter the total value of the inward supply.
8. In the Total Taxable Value field, enter the total taxable value of the inward supply.
9. In the Integrated Tax field, enter the integrated tax of the inward supply.
10. In the Central Tax field, enter the central tax of the inward supply.
11. In the State/UT Tax field, enter the State/UT tax of the inward supply.
12. In the Cess field, enter the cess of the inward supply.
13. Click the ADD button.
14. You will be directed to the previous page. Here, you can also edit/delete the added invoices (under Actions).
The 13 - HSN summary of inward supplies tile in GSTR-2 - Other Details will reflect the number of invoices added along
with the summary data.
11 - Input Tax Credit Reversal/Reclaim
1. To provide details of Input Tax Credit reversal or reclaim, click the 11 - Input Tax Credit Reversal/Reclaim tile.
2. Enter the Amount of ITC available under respective columns as per description.
4. Data is saved. Click the BACK button to go back to the GSTR-2 landing page.
The 11 - Input Tax Credit Reversal/Reclaim tile in GSTR-2 - Other Details will reflect the summary data.
4. Preview GSTR-2
Once you have generated the GSTR-2 Summary, click the PREVIEW button. This button will download the draft Summary
page of your GSTR-2 for your review. It is recommended that you download this Summary page and review the summary of
entries made in different sections with patience before submitting the GSTR-2. The PDF file generated would bear watermark
of draft as the details are yet to be submitted.
Note: The submit button will freeze the invoices uploaded in the GSTR-2 for that particular month.
1. Select the acknowledgement checkbox stating that you have reviewed the details of preview and the information furnished
is correct and you are aware that no changes can be made after submit. Once you click the acknowledgement, the SUBMIT
button will be enabled.
2. Click the SUBMIT button in the landing page to submit GSTR-2.
Note:
There is no on screen error shown, if user submits the return without taking action on auto drafted items (wherever
applicable, that is, counter party is involved); though the submission fails. If user comes back to check the status of
GSTR-2, then the status of GSTR-2 is “Not Filed” which is same as before submission of GSTR-2
The submit button will freeze the invoices uploaded in the GSTR-2 for that particular month. You will be not able to
upload any further invoices for that month. In case you have missed adding any invoice, you can upload those invoices
in the next month or you can wait for supplier to add it in supplier GSTR-1.
3. Click the PROCEED button.
4. A success message is displayed at the top of the page. Once you submit the data, data is frozen and you cannot change
any fields. Refresh the page.
5. Refresh the page and the status of GSTR-2 changes to Submitted after the submission of GSTR-2.
6. Click the PREVIEW button again, to download the submitted GSTR-2 in PDF format. The PDF file generated would now
bear watermark of final Form GSTR-2.
1. Select the Declaration checkbox.

2. In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons - FILE GSTR-
2 WITH DSC or FILE GSTR-2 WITH EVC.
3. Click the FILE GSTR-2 WITH DSC or FILE GSTR-2 WITH EVC button to file GSTR-2.
FILE WITH DSC:
FILE WITH EVC:

VERIFY button.
4. The success message is displayed. Refresh the page.

The status of GSTR-2 changes to Filed.

7. View GSTR-2 Status
1. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to view
Status of the GSTR-2 return changes to "Filed".

GSTR-2A > View of Inward Supplies Return
How can I view the Inward Supplies Return GSTR-2A?
GSTR-2A will be generated in below scenarios,

• When the supplier uploads the B2B transaction details in GSTR-1& 5/ &
• ISD details will be auto-populated on submission of GSTR-6 by the counterparty / &
• TDS & TCS details will be auto-populated on filing of GSTR-7 & 8 respectively by the counter party.
GSTR-2A is a Read view form only and you cannot take any action in GSTR-2A.
GSTR-2A will be generated in the following manner.

When GSTR – (1) has not been submitted by the taxpayer, the details will be auto-populated to GSTR-2A of current
tax period if -
• Counterparty adds Invoices / Credit notes / Debit Notes / Amendments in GSTR-1/5
• GSTR-6 is submitted for distribution of credit in the form of ISD credit
• GSTR-7 & 8 filed by the counterparty for TDS & TCS credit respectively.
To view the Inward Supplies Return GSTR-2A, perform the following steps:
6. The File Returns page is displayed. In the GSTR 2A tile, click the VIEW button.
The GSTR-2A – AUTO DRAFTED DETAILS page is displayed.
Click the tile names to know more details:
PART- A
• B2B Invoices
• Amendments to B2B INVOICES
• Credit/Debit Notes
• Amendments to Credit/Debit Notes
PART- B - ISD Credits
PART- C - TDS Credits
PART- D - TCS Credits
PART- A (B2B Invoices)
B2B Invoices displays all the invoices added by the supplier through their GSTR-1 and/ or GSTR 5. The B2B section of PART
A of GSTR-2A is auto-populated on uploading or saving of invoices by the Supplier in their respective returns of GSTR 1 and
GSTR 5.
1. Click the B2B Invoices button. The B2B Invoices - Supplier Details page is displayed.
2. Click the GSTIN hyperlink to view the invoices uploaded by the supplier.
3. Click the Invoice No. hyperlink to view the invoice details.
Note: If no of invoices are more that the desired limit of 500, then you need to download the invoices in GSTR-2A. Click the
GENERATE FILE button in the GSTR-2A tile to generate the file and then click the DOWNLOAD button to download the file.
The item details are displayed.
PART- A (Amendments to B2B Invoices)
Amended B2B Invoices section covers the invoices which are amended by the supplier in their returns of GSTR-1/5
respectively.
1. Click the Amendments to B2B Invoices button. The Amend B2B Invoice page is displayed.
PART- A (Credit/Debit Notes)
This section covers the Credit/Debit notes added by the supplier in their respective returns (GSTR-1/5).
1. Click the Credit/Debit Notes button. The Credit/Debit Notes – Supplier Details page is displayed.
2. Click the GSTIN hyperlink to view the credit or debit notes uploaded by the supplier.
3. Click the Credit/Debit Note No hyperlink to view the details.

The item details are displayed.
PART- A (Amendments to Credit/Debit Notes)
Amendments to Credit/Debit Notes section covers the amendments of Debit / credit notes done by the supplier in their
respective returns (GSTR-1/5).
1. Click the Amendments to Credit/Debit Notes button. The Amend Credit/Debit Notes - Supplier Details page is
displayed.
PART- B (ISD Credits)
1. Click the ISD Credits button. The ISD Credit Received page is displayed.
PART B of GSTR-2A will be auto-populated on submission of GSTR-6.
PART- C (TDS Credits)
1. Click the TDS Credits button. The TDS Credit Received page is displayed.
PART C of GSTR-2A is auto-populated on filing of GSTR-7 by TDS Deductor.
PART- D (TCS Credits)
1. Click the TCS Credits button. The TCS Credit Received page is displayed.
PART D of GSTR-2A will be auto-populated on filing of GSTR-8 by TCS Collector.
Creation, Submission, Payment of Taxes & Filing of
GSTR-3B Return
How can I create, submit, pay taxes and file GSTR-3B return?
A normal taxpayer is required to file Form GSTR-1 & 2, GSTR-3 return for every tax period. In case of extension of due dates
for filing of GSTR-1 and GSTR-2, GSTR-3B needs to be filed by them (in addition to the GSTR-3 return), as and when notified
by the government.
Note:
Taxpayer has to submit GSTR-3B even if there is no business activity. (Nil Return).
Mismatch report will not be generated based on GSTR-3B rather the same will be generated only after filing of GSTR-
1, 2 and 3 for the applicable tax period.
Amendment of GSTR-3B is not allowed.
To create, submit, pay taxes and file GSTR-3B return, perform the following steps:
1. Login and Navigate to GSTR-3B – Monthly Return page
2. Enter Details in Section - 3.1 Tax on outward and reverse charge inward supplies
3. Enter Details in Section - 3.2 Inter-state supplies
4. Enter ITC Details in Section - 4. Eligible ITC
5. Enter Details in Section - 5. Exempt, nil and Non GST inward supplies
6. Enter Details in Section - 5.1 Interest and Late Fee
7. Submit and Save GSTR-3B
8. Enter Payment Details in Section - 6. Payment of Tax
9. File GSTR-3B
Login and Navigate to GSTR-3B – Monthly Return page

6. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to
file using separate tiles.
In the GSTR-3B tile, click the PREPARE ONLINE button.
Note: The due date for filing GSTR-3B is displayed on this page.
The GSTR-3B – Monthly Return page is displayed.
There will be several tiles representing Tables to enter relevant details. Click on the tile names to provide requisite details, for
the relevant tax period:
3.1 Tax on outward and reverse charge inward supplies: To provide summary details of outward supplies and inward supplies
liable to reverse charge and tax liability thereon.
3.2 Inter-state supplies: To provide details of inter-state supplies made to unregistered persons, composition taxable persons
and UIN holders and tax thereon.
4. Eligible ITC : To provide summary details of Eligible ITC claimed, ITC Reversals and Ineligible ITC.
5. Exempt, nil and Non GST inward supplies: To provide summary details of exempt, nil and Non GST inward supplies.
5.1 Interest and Late Fee: To provide summary details of Interest and Late fee payable.
6. Payment of Tax: To provide details of payment of taxes, interest and late fee.
Enter Details in Section - 3.1 Tax on outward and reverse charge inward supplies
To provide details of outward supplies and inward supplies liable to reverse charge, perform the following steps:
1. Click the 3.1 Tax on outward and reverse charge inward supplies tile.
2. Enter the Total Taxable value, Integrated Tax, Central Tax, State/UT Tax and Cess under respective nature of supplies
column. In case of other outward supplies (Nil Rated, exempted ) and Non-GST outward supplies, the total taxable value
imply the total values of such supplies, excluding taxes.
3. Click the CONFIRM button.
You will be directed to the GSTR-3B landing page and the 3.1 Tax on outward and reverse charge inward supplies tile in
GSTR-3B will reflect the added data in a summary form. The taxpayer is advised to click on SAVE GSTR-3B button at the
bottom to save the data in the GST system, if he wants to exit at this stage and come back later to complete the filing.
.
Enter Details in Section - 3.2 Inter-state supplies
To provide details of inter-state supplies made to unregistered persons, composition taxable persons and UIN holders and
taxes thereon, perform the following steps:
1. Click the 3.2 Inter-State supplies tile.
Supplies made to Unregistered Persons

2. In the section Supplies made to Unregistered Persons, from the Place of Supply (State/UT) drop-down list, select the
place of supply.
3. In the Total Taxable Value field, enter the total taxable value for each State/UT.
4. In the Amount of Integrated Tax field, enter the amount of integrated tax. Please ensure that the integrated tax amount
provided here do not exceed the integrated tax liability declared at (a) row in Table-3.1. Only integrated tax amount has to be
declared, cess amount is not required to be mentioned.
5. Click the ADD button to provide details of such supplies for another state.
Note: Select the checkbox and click the REMOVE button to remove the data added. The system will accept only one entry for
each place of supply. The details of tax paid on exports may not be entered here.
Supplies made to Composition Taxable Persons
2. In the section Supplies made to Composition Taxable Persons , from the Place of Supply (State/UT) drop-down list, select
the place of supply.
Note: Select the checkbox and click the REMOVE button if you want to remove the data added. The system will accept only
one entry for each place of supply. The details of tax paid on exports may not be entered here. The information regarding
supplies to composition taxable persons has to be based on the information available with the taxpayer.
Supplies made to UIN holders
2. In the section Supplies made to UIN holders, from the Place of Supply (State/UT) drop-down list, select the place of
supply.
Note: Select the checkbox and click the REMOVE button to remove the data added. The system will accept only one entry for
each place of supply. The details of tax paid on exports may not be entered here. The information regarding supplies to UIN
holders has to be based on the information available with the taxpayer.
6. Once all details are added, click the CONFIRM button.

You will be directed to the GSTR-3B landing page and the 3.2 Inter-State supplies tile in GSTR-3B will reflect the total of
taxable value and integrated tax as declared in the details table. The taxpayer is advised to click on SAVE GSTR-3B button at
the bottom to save the data in the GST system, if he wants to exit at this stage and come back later to complete the Return
filing process.
Enter ITC Details in Section - 4. Eligible ITC
To provide details of eligible ITC claimed, perform the following steps:

1. Click the 4. Eligible ITC tile.
2. Enter the Integrated Tax, Central Tax, State/UT Tax and Cess vales under respective ITC claimed/ ITC reversed/
Ineligible ITC heads.
You will be directed to the GSTR-3B landing page and the 4. Eligible ITC tile in GSTR-3B will reflect the total value of
Integrated Tax, Central Tax, State/UT Tax and Cess net ITCs. The taxpayer is advised to click on SAVE GSTR-3B button at
the bottom to save the data in the GST system, if he wants to exit at this stage and come back later to complete the filing.
Enter Details in Section - 5. Exempt, nil and Non GST inward supplies
To add values of exempt, Nil and Non GST inward supplies, perform the following steps:
1. Click the 5. Exempt, nil and Non GST inward supplies tile.
2. Enter the Inter-state and Intra-state supplies under respective Nature of Supplies head.
You will be directed to the GSTR-3B landing page and the 5. Exempt, nil and Non GST inward supplies tile in GSTR-3B will
reflect the total value of Inter-state and Intra-state supplies. The taxpayer is advised to click on SAVE GSTR-3B button at the
bottom to save the data in the GST system, if he wants to exit at this stage and come back later to complete the filing.
Enter Details in Section - 5.1 Interest and Late Fee
To add details of the Interest and Late fee payable, perform the following steps:
1. Click the 5.1 Interest and Late Fee tile.
2. Enter the Integrated Tax, Central Tax, State/UT Tax and Cess under Interest and Late fee heads. The late fee would be
system computed based on the number of days elapsed after the due date of filing.
You will be directed to the GSTR-3B landing page and the 5.1 Interest and Late Fee tile in GSTR-3B total value of Integrated
Tax, Central Tax, State/UT Tax and Cess. The taxpayer is advised to click on SAVE GSTR-3B button at the bottom to save
the data in the GST system, if he wants to exit at this stage and come back later to complete the filing.
7. Once all details are added, click the SAVE GSTR-3B button at the bottom of the page to save the GSTR-3B details.
A success message is displayed on the top of the page that the data has been added successfully. The taxpayer is advised to
save if he wants to exit after partially entering the data. Once all the details are saved, SUBMIT button at the bottom of the
page is enabled.
Submit and Save GSTR-3B
8. Scroll down the page and click the SUBMIT button to submit the GSTR-3B.
9. A success message is displayed at the top of the page that the GSTR-3B is submitted successfully. Once you submit the
data, data is frozen and you cannot change any fields in this return. The ITC and Liability ledger will get updated on
submission.
Status of the GSRT3B is changed to Submitted.
Note: Scroll down the page. The “Payment of Tax” tile is enabled only after successful submission of the return.
Enter Payment Details in Section - 6. Payment of Tax
To pay the taxes and offset the liability, perform the following steps:
1. Click the 6. Payment of Tax tile.
Note: Tax liabilities as declared in the return along with the credits gets updated in the ledgers and reflected in the “Tax
payable” column of the payment section. Credits get updated in the credit ledger and the updated balance is available and
can be seen while hovering on the said headings of credit in the payment section.
2. Click the CHECK BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State Tax
and Cess. The functionality enables the taxpayers to check the balance before making the payment for the respective minor
heads.
The Check Balance page is displayed. The page lists the minor head wise balance available as ITC and Cash Balance. Click
the OK button to go back to previous page.
3. Please provide the amount of credit to be utilized from the respective available credit heads to pay off the liabilities, so as
the cash.
Note: If there is no/ less balance in Electronic Cash Ledger, create Challan make payment to update the balance in Electronic
Cash Ledger. Click here to refer the FAQs and User Manual on Making Payment.
While providing the inputs please ensure the utilization principles for credit are well adhered otherwise system won’t allow for
offset of liability.
4. Click the OFFSET LIABILITY button to pay off the liabilities.
Note: Partial payment is not allowed.
A confirmation message is displayed. Click the OK button.

File GSTR-3B
11. Select the checkbox for declaration.

12. From the Authorised Signatory drop-down list, select the authorized signatory.
13. Click the FILE GSTR-3B WITH DSC or FILE GSTR-3B WITH EVC button.
FILE GSTR-3B WITH DSC:
FILE GSTR-3B WITH EVC:

VALIDATE OTP button.
13. The success message is displayed. Click the OK button.
15. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to
view the return from the drop-down list.
Status of the GSTR-3B return changes to "Filed". You can click the VIEW GSRT3B button to view the GSRT3B return.
Transition Form GST TRAN - 1
How can I file transition form GST TRAN - 1?
Every registered person who is eligible to take credit of eligible duties and taxes paid under existing laws in respect of input
or input services or capital goods in his/her Electronic Credit Ledger, needs to file a declaration in Form GST TRAN - 1
within 90 days of the appointed day (1st July 2017) or as extended by the Commissioner after recommendation of GST
Council.
To file transition form GST TRAN - 1, perform the following steps:
1. Login and Navigate to Transitions Forms > TRAN - 1 page

3. Submit TRAN - 1 to freeze data
4. File TRAN - 1 with DSC or EVC
1. Login and Navigate to Transitions Forms > TRAN - 1 page

3. Click the Services > Returns > Transition Forms command.
4. The Transition Forms page is displayed. The tabs of transition forms TRAN 1/TRAN - 2/TRAN - 3 are visible in the top
band. Tiles of Form TRAN - 1 will be visible by default. For the question Whether all the returns required under existing
law for the period of six months immediately preceding the appointed date have been furnished, select the Yes or No
option.
Note: Only relevant tables will be visible depending on the option selected. If you select “No” then table/tile number 5 and 8
will be disabled.
There are a number of tiles representing different Tables to enter relevant details. Click on the tile names to know and enter
related details:
5(a), 5(b), 5(c) - Amount of tax credit carried forward: To provide details of tax credit to be carried forward from the last
return under existing laws to GST regime.
6(a), 6(b) - Details of capitals goods for which unavailed credit has not been carried forward: To provide details of capital
goods for which unavailed credit is to be carried forward.
7(a), 7(b), 7(c), 7(d) - Details of the inputs held in stock: To provide summary details of the inputs held in stock and input
contained in semi-finished goods or finished goods held in stock on the appointment date. For 7(b) – To provide details
of eligible duties or taxes paid in respect of inputs or input services received on or after appointment date but duty or tax
has been paid under existing law
8 - Details of transfer of CENVAT credit for registered person having centralized registration: To provide summary details
to transfer CENVAT credit admissible as CGST credit to any of the newly registered persons under GST having same
PAN for which the centralized registration was obtained under the existing law.
9(a), 9(b) - Details of goods sent to job-worker and held in his stock on behalf of principal under section 141: To provide
summary details of goods sent to job-worker and held in stock by the Job-worker on behalf of principal by the principal
and agent.
10(a), 10(b) - Details of goods held in stock as agent on behalf of the principal under section 142: To provide summary
details of goods held in stock as agent on behalf of the principal under section 142(14) of SGST Act and the admissible
credit to the agents on such stock.
11 - Details of credit availed in terms of Section 142(11(c)): To provide summary details of tax paid under Existing Act
and the allowable credit under GST on supplies which were taxable under both existing VAT and Service tax regime
and also taxable in GST regime.
12 - Details of goods sent on approval basis six months prior to the appointed day (section 142(12)): To provide summary
details of goods sent on approval basis six months prior to the appointed day (section 142(12)).
5(a), 5(b), 5(c) - Amount of tax credit carried forward
To provide summary details of the amount of tax credit carried forward in the returns filed under relevant earlier laws and
admissible as GST credits, perform the following steps:
Note:
The Registration Numbers under earlier laws mentioned in any table of TRAN 1 need to be the same as that declared
by the taxpayer in their enrolment/registration form otherwise system will throw validation error.
If the taxpayer has failed to furnish any registration number of earlier laws, he may use the non-core registration
amendment facility to declare it in the registration details and subsequently file TRAN 1.
1. Click the 5(a), 5(b), 5(c) - Amount of tax credit carried forward tile.
The Credit Carried Forward - Central Tax - Summary page is displayed.
Central Tax Tab:
2. The Central Tax tab is selected by default. Click the ADD DETAILS button to add details.
The Credit Carried Forward (Central Tax) - Add page is displayed.
3. In the Registration no. under existing law (Central Excise and Service Tax) field, enter the registration number under
existing law (Central Excise and Service Tax).
4. In Tax period to which the last return filed under the existing law pertains select tax period from the drop-down list.
5. In Date of filing of the return select date of filing of last return using the calendar.
6. In the Balance CENVAT credit carried forward in the said last return field, enter the balance CENVAT credit carried
forward in the said last return.
7. In the CENVAT Credit admissible as ITC of central tax in accordance with transitional provisions field, enter the
CENVAT credit admissible as ITC of central tax in accordance with CGST Act provisions.
You will be directed to the previous page and a save successful message is displayed.
9. Click the BACK button to go back to the Transition Forms page.
Note: The system will validate the entries and if there is any validation error, system will show status as Processed with Error.
On clicking the Edit button against that entry, the nature of validation error can be seen on the top portion of screen.
Statutory Forms Tab:
2. Click the Statutory Forms tab.
Note: You can use 'CSV File Upload' functionality if you have larger number of records. Use Online 'Add Details' functionality
for adding lesser records.
CSV File Upload:
Download the sample CSV file:

1. Click the Click here link to download the same CSV file.
2. Click the Download link.

3. Once downloaded, open the CSV file, fill the details and save it.
Note:
Use CSV file to upload with file name as your GSTIN_ID.csv. Your last uploaded file will be securely saved.
4. Click the Choose File button.
5. Select the CSV file and click the Open button.

A success message is displayed that the CSV file is saved successfully.
Add Details:
3. Click the ADD DETAILS button to add a new invoice.
The Central Carried Forward (Statutory Forms) - Add page is displayed.
4. Select theForm Type from the drop-down list.
5. In the TIN of Issuer field, enter the TIN number of the issuer of the statutory form.
6. In the Name of Issuer field, enter the name of the issuer of the statutory form
7. In the Sr. No. of Form field, enter the serial number of the statutory form issued.
8. In the Amount field, enter the total amount as declared in that statutory form.
9. In the Applicable VAT Rate field, enter the applicable VAT rate on those transactions
You will be directed to the previous page and a success message is displayed.
State/UT Tax Tab:
2. Click the State/UT Tax tab. Click the ADD DETAILS button to add details.
The Credit Carried Forward (State/UT Tax) - Add page is displayed.

3. In the Registration No. in existing law field, enter the VAT registration No. in the existing law.
4. In the Balance of ITC of VAT [and Entry Tax] in last return field, enter the balance amount of ITC of VAT and entry tax
carried forward in the last return.
5. In the Turnover for which C Forms Pending field, enter the turnover for which C Forms is pending for the period 1st April
2015 to 30th June 2017.
6. In the Difference tax payable on pending C-Forms field, enter the amount for the difference tax payable on pending C-
Forms.
7. In the Turnover for which F-Forms Pending field, enter the turnover for which F-Forms is pending for the period 1st April
2015 to 30th June 2017.
8. In the Difference tax payable on pending F-Forms field, enter the amount for difference tax payable on pending F-
Forms.
9. In the ITC reversal relatable to C-Forms and F-Forms field, enter the amount for ITC reversal relatable to C-Forms and
F-Forms done earlier as per provisions of existing laws while reporting in the related returns.
10. In the Turnover for which H/I-Forms Pending field, enter the amount of turnover for which H/I-Forms is Pending for the
period 1st April 2015 to 30th June 2017.
11. In the Difference tax payable on pending H/I-Forms field, enter the amount of difference tax payable on pending H/I-
Forms.
12. In the Transition ITC field, enter the amount of Transition ITC of State tax admissible as ITC under SGST Act.
You will be directed to the previous page and a success message is displayed.
6(a), 6(b) - Details of capitals goods for which unavailed credit has not been carried
forward
To provide summary details of capitals goods for which credit has not been availed under relevant earlier laws and are
admissible as credit under GST, perform the following steps:
1. Click the 6A, 6B - Details of capitals goods for which unavailed credit has not been carried forward tile.
The Capital Goods - Summary page is displayed.
Central Tax Tab:
2. The Central Tax tab is selected by default. Click the ADD DETAILS button to add a new invoice.
The Capital Goods (Central Tax) - Add page is displayed.
3. In the Invoice/ Document Number field, enter the invoice or document number.
4. In Invoice / Document Date Select date of invoice/document using the calendar.
5. In the Supplier’s registration no. under existing law field, enter the registration number of the supplier This field is not
mandatory if the capital goods are imported from a place outside India.
6. In the Recipient's registration no. under existing law field, enter the registration number of the recipient.
7. In the Value field, enter the total value of the capital goods.
8. In the Duties and taxes paid - ED/CVD field, enter the value of the Excise Duty (ED)/Countervailing Duty (CVD).
9. In the Duties and taxes paid - SAD field, enter the value of the Special Additional Duty (SAD).
10. In the Total eligible CENVAT credit under existing law field, enter the total eligible CENVAT credit amount under
existing law.
11. In the Total CENVAT credit availed under existing law field, enter the total CENVAT credit amount availed under
existing law.
12. In the Total CENVAT credit unavailed under existing law field, enter the total CENVATcredit amount unavailed under
existing law and admissible as central tax credit under CGST Act.
You will be directed to the previous page and a message is displayed that Invoice saved successfully.
State/ UAT Tax Tab:
2. Click the State/ UAT Tax tab. Click the ADD DETAILS button to add a new invoice.
The Capital Goods(State/UTTax) - Add page is displayed.
3. In the Invoice/ Document Number field, enter the invoice or document number.
4. In Invoice / Document Date select date of invoice/document using the calendar.
5. In the Supplier’s registration no. under existing law field, enter the registration number of the supplier. This field is not
mandatory if the capital goods are imported from a place outside India.
6. In the Recipient's registration no. under existing law field, enter the registration number of the recipient.
7. In the Value field, enter the total value of the capital goods.
8. In the Taxes Paid VAT [and Entry Tax] field, enter the total value of the taxes paid under VAT and entry tax.
9. In the Total eligible VAT [and Entry Tax] credit under existing law field, enter the total eligible VAT and entry tax credit
under existing law.
10. In the Total eligible VAT [and Entry Tax] credit availed under existing law field, enter the total value of VAT and entry
tax credit availed under existing law.
11. In the Total VAT [and Entry Tax] credit unavailed under existing law (admissible as ITC of State/UT tax) field, enter
the total value of VAT and entry tax credit unavailed under existing law (admissible as ITC of State/UT tax).
7(a), 7(b), 7(c), 7(d) - Details of the inputs held in stock
To provide summary details of the inputs held in stock and furnishing the required information to avail the credit of eligible
taxes and duties paid under earlies laws and for which credit is allowable under GST regime, click the tile 7(a), 7(b), 7(d).
To provide summary details of tax paid under earlier laws and credit admissible on inputs(goods) and input services received
within 30 days (60 days in case of extension) of appointed day in table 7(b), click the tile 7(b).
1. Click the 7(a), 7(b), 7(c), 7(d) - Details of the inputs held in stock tile.
The Details of the inputs held in stock - Summary page is displayed.
7a-Duties and taxes on inputs Tab:
2. Click the 7a-Duties and taxes on inputs tab. Click the ADD DETAILS button to add a new invoice.
The Details of the inputs held in stock (Duties and Taxes) - Add page is displayed.
3. In the HSN (as applicable) field, enter the HSN code of inputs held in stock.
4. In the Unit field, enter the unit quantity code of the goods held in stock. 5. In the Qty. field, enter the quantity of the goods
held in stock.
6. In the Value field, enter the total value of the goods held in stock.
7. In the Eligible Duties paid on such inputs field, enter the total value of the duties paid, if the inputs are supported with
invoices evidencing duty payment.
8. In Where duty paid invoices are available selectfrom the drop-down list yes or no.
9. Select Type of Goods from the drop-down list
7b-Eligible Duties and taxes/VAT/[ET]:
2. Click the 7b-Eligible Duties and taxes/VAT/[ET] tab. Click the ADD DETAILS button to add a new invoice.
The Details of the inputs held in stock (Eligible Duties and taxes) - Add page is displayed.
3. In the Registration no. of supplier/Input Service Distributor field, enter the registration no. of supplier/Input Service
Distributor from which the goods or services has been received. If the input is imported this is not mandatory.
4. In the Invoice Number field, enter the invoice number.
5. In Invoice date select date of invoice using the calendar.
6. In the Description field, enter the description of the goods or services received. .
7. In the Quantity field, enter the quantity of the goods related to that invoice/document
8. In the UQC field, enter the unit quantity code. This field accepts only three alpha characters. For services a taxpayer may
fill oth.
9. In the Value field, enter the total value of the goods or services received against that invoice.
10. In the Eligible duties and taxes (Central Tax) field, enter the total value of the eligible duties and taxes as per CGST
Act, paid on the invoice/document
11. In the VAT/[ET] field, enter the VAT and entry tax paid on that invoice.
12. Select the Date on which the receipt is entered in recipient’s books of account using the calendar.
7c-VAT and Entry Tax paid Tab:
2. Click the 7c-VAT and Entry Tax paid tab. Click the ADD DETAILS button to add a new invoice.
The Details of the VAT and entry tax paid on such inputs held in stock - 7c - Add page is displayed.
3. In the Number field, enter the serial number of the inputs held in stock.
4. In the Description field, enter the description of the goods held in stock.
5. In the Unit field, enter the unit quantity code.
6. In the Qty. field, enter the quantity of the goods held in stock.
7. In the VAT [and Entry Tax] paid field, enter the VAT and entry tax paid.
8. Select Type of Goods from the drop-down list.
9. In the Total input tax credit claimed under earlier law field, enter the total input tax credit claimed under earlier law.
10. In the Total input tax credit related to exempt sales not claimed under earlier law field, enter the total input tax credit
related to exempt sales not claimed under earlier law.
11. In the Total Input tax credit admissible as SGST/UTGST field, enter the total Input tax credit admissible as
SGST/UTGST.
7d-Stock of Goods Tab:
Click the 7d-Stock of Goods tab. Click the ADD DETAILS button to add a new invoice.
The Details of the inputs held in stock in respect of which tax paying evidence is not available with taxpayer but on
which he is eligible for credit in SGST regime - 7d - Add page is displayed.
3. In the Number field, enter the serial number of the good held in stock.
4. In the Description field, enter the description of the goods held in stock.
5. In the Unit field, enter the unit quantity code of the goods held in stock.
6. In the Qty. field, enter the quantity of the goods of the indicated description held in stock.
7. In the Value field, enter the total value of the goods of a indicated description held in stock.
8. In the Tax Paid field, enter the total tax paid other than VAT(Entry) tax for the goods held in stock.
8 - Details of transfer of CENVAT credit for registered person having centralized

registration
To provide summary details of transfer/distribution of Central Tax credit claimed in table 5(a) on account of CENVAT credit
carried forward in last return for registered person having centralized registration under service tax, perform the following
steps:
Note: You are allowed to enter only GSTIN of receivers that have same PAN as the taxpayer furnishing details in TRAN - 1.
The transferred central tax ITC will be posted to the ITC ledger of the recipients.
1. Click the 8 - Details of transfer of CENVAT credit for registered person having centralized registration tile.
The Details of transfer of CENVAT credit for registered person having centralized registration under existing law page
is displayed.
3. In the Registration no. under existing law (Centralized) field, enter the registration no. under existing law (Centralized).
4. Select the Tax period to which the last return filed under the existing law pertains from the drop-down list.
5. In the Date of filing of the return select date of filing of last return as mentioned in serial number 4 using the calendar.
6. In the Balance eligible CENVAT credit carried forward in the said last return field, enter the balance eligible CENVAT
credit carried forward in the said last return.
7. In the GSTIN of receivers (same PAN) of ITC of CENTRAL TAX field, enter the GSTIN of receivers (having same PAN) of
ITC of CENTRAL TAX.
8. In the ITC of CENTRAL TAX transferred field, enter the ITC of CENTRAL TAX to be transferred.
9. In the Distribution document /invoice Number field, enter the Distribution document/invoice Number.
10. Select the Distribution document /invoice Date using the calendar.
9(a), 9(b) - Details of goods sent to job-worker and held in his stock on behalf of
principal under section 141
To provide summary details of goods sent to job-worker and held in his stock on behalf of principal (by both job-worker and
the principal), perform the following steps:
1. Click the 9(a), 9(b) - Details of goods sent to job-worker and held in his stock on behalf of principal under
section 141 tile.
The Details of Goods - Summary page is displayed.
Sent as Principal:
2. Click the Sent as Principal tab. Click the ADD DETAILS button to add details.
The Details of Goods Sent as Principal - Add page is displayed.

3. In the Challan no. field, enter the challan number.
4. In the Challan Date select challan date using the calendar.
5. Select the Type of goods (inputs/ semi-finished/ finished) from the drop-down list.
6. In the GSTIN of Job Worker, if available field, enter the GSTIN of the job worker.
7. In the Name of job worker field, enter the name of the job worker.
8. In the HSN field, enter the HSN of the goods with the job-worker.
9. In the Description field, enter the description of the goods with the job-worker.
10. In the Unit field, enter the unit quantity code of the goods with the job-worker.
11. In the Quantity field, enter the quantity of the goods with the job-worker.
12. In the Value field, enter the total value of the goods with the job-worker.
13. Click the ADD ITEM button to save the item details.
The item details are added. Here, you can also edit/delete the added items (under Actions).
You will be directed to the previous page and a message is displayed that Challan is saved successfully.
Held in Stock Tab:

2. Click the Held in Stock tab. Click the ADD DETAILS button to add a new invoice.
The Details of Goods Held in Stock by the job-worker - Add page is displayed.
3. In the Challan no. field, enter the challan number.
4. Select the Challan Date using the calendar.
5. Select the Type of goods (inputs/ semi-finished/ finished) from the drop-down list.
6. In the GSTIN of Manufacturer field, enter the GSTIN of the manufacturer.
7. In the Name of Manufacturer field, name of the manufacturer will be auto-populated based on GSTIN of Manufacturer
entered in serial number 6.
8. In the HSN field, enter the HSN of the goods with the job-worker.
9. In the Description field, enter the description of the goods with the job-worker.
10. In the Unit field, enter the unit quantity code of the goods with the job-worker.
11. In the Quantity field, enter the quantity of the goods with the job-worker.
12. In the Value field, enter the total value of the goods with the job-worker.
10(a), 10(b) - Details of goods held in stock as agent on behalf of the principal under
section 142
To provide summary details (by both the agents and the principals) of goods held in stock by agents on behalf of the principal
and its admissible ITC to agents, perform the following steps:
1. Click the 10(a), 10(b) - Details of goods held in stock as agent on behalf of the principal under section 142 tile.
The Goods held in stock- Summary page is displayed.
Held on behalf of Principal:
2. Click the Held on behalf of Principal tab. Click the ADD DETAILS button to add a new invoice.
The Goods in Stock (Held on behalf of Principal) as declared by Agent - Add page is displayed.
3. In the GSTIN of Principal field, enter the GSTIN of Principal.
4. In the Description field, enter the description of the goods held by agent on behalf of Principal.
5. In the Unit field, enter the unit quantity code of the goods held on behalf of Principal.
6. In the Quantity field, enter the quantity of the goods held on behalf of Principal.
7. In the Value field, enter the total value of the goods held on behalf of Principal.
8. In the Input Tax to be taken field, enter the input tax to be taken.
Held by Agent:
2. Click the Held by Agent tab. Click the ADD DETAILS button to add a new invoice.
The Goods in Stock (Held by Agent) as declared by Principal - Add page is displayed.
3. In the GSTIN of Agent field, enter the GSTIN of the agent.
4. In the Description field, enter the description of the goods held by agent.
5. In the Unit field, enter the unit of the goods held by agent.
6. In the Quantity field, enter the quantity of the goods held by agent.
7. In the Value field, enter the total value of the goods held by agent.
8. In the Input Tax to be taken field, enter the input tax to be taken.
11 - Details of credit availed in terms of Section 142
To provide summary details of transition credit availed on transaction subject to both service tax and VAT on which tax has
been paid under earlier laws and are also taxable under GST, perform the following steps:
1. Click the 11 - Details of credit availed in terms of Section 142(11(c)) tile.
The Details of credit availed in terms of Section 142 page is displayed.
The Details of credit availed in terms of Section 142 - Add page is displayed.
3. In the Registration No of VAT field, enter the registration number of VAT.
4. In the Service Tax Registration No. field, enter the Service Tax Registration number.
5. In the Invoice/document no. field, enter the Invoice/document number.
6. In the Invoice/ document date select date of invoice/documents using the calendar.
7. In the Tax Paid field, enter the service tax and VAT tax which has been paid.
8. In the Service Tax paid as Central Tax Credit field, enter the service tax paid taken as Central Tax Credit.
9. In the VAT paid Taken as State Tax/ UT Tax Credit field, enter the VAT paid which is taken as State Tax/ UT Tax Credit.
12 - Details of goods sent on approval basis six months prior to the appointed day
To provide summary details of goods sent on approval basis six months prior to the appointed day, perform the following
steps:
1. Click the 12 - Details of goods sent on approval basis six months prior to the appointed day tile.
The Details of goods sent on approval basis six months prior to the appointed day (section 142(12)) page is
displayed.
The Details of goods sent on approval basis six months prior to the appointed day - Add page is displayed.
3. In the Document no. field, enter the document number.
4. In theDocument Date select date of documents no. using the calendar.
5. In the GSTIN no. of recipient, (if applicable) field, enter the GSTIN number of recipient, (if applicable).
6. In the Name of recipient field, enter the name of recipient.
7. In the Address of recipient field, enter the address of recipient.
8. In the HSN field, enter the HSN.
9. In the Description field, enter the description of the goods.
10. In the Unit field, enter the unit quantity code of the goods.
11. In the Quantity field, enter the quantity of the goods.
12. In the Value field, enter the total value of the goods.
3. Submit TRAN - 1 to freeze data
5. Scroll down the page and click the SUBMIT button to freeze the TRAN - 1.
Please note that after submit, no modification is possible. Hence ensure that details are filled correctly before clicking on
Submit button.
6. Click the PROCEED button to submit the TRAN - 1.

9. A success message is displayed at the top of the page. Once you submit the data, data is frozen and you cannot change
any fields.
Status of the TRAN - 1 - Transitional ITC / Stock Statement is changed from “Not filed” to “Submitted”.
On successful Submit of TRAN - 1, the transition credit claimed in the details provided would be posted to Electronic Credit
Ledger. However, it can be utilised only after signed filing of TRAN 1.
4. File TRAN - 1 with DSC or EVC
10. Select the checkbox for declaration.

11. From the Authorised Signatory drop-down list, select the authorized signatory.
12. Click the FILE WITH DSC or FILE WITH EVC button.
FILE WITH DSC:
FILE WITH EVC:

VERIFY button.
13. The success message is displayed and acknowledgement is generated. Click the OK button.
15. Click theServices > Returns > Transition Forms command.
Status of the TRAN - 1 changes from “Submitted” to "Filed".
Credit claimed in TRAN - 1 gets credited to the taxpayer’s credit ledger on successful filing of the form. The ITC posted in
Electronic Credit Ledger, post successful filing, can be used to offset liabilities of GSTR-3B (July 2017) or any other
subsequent returns.
Transition Form GST TRAN - 3
1. I am a Dealer. I want to claim ITC on the basis of the Credit Transfer Document
(CTD) issued by Manufacturer. How do I file the details of CTD? OR I am a
manufacturer. I have issued CTD to my dealers. How do I fill the details of CTD issued
to my dealers?
To fill information about Credit Transfer Document (CTD) in Form GST TRAN - 3 form, perform the following steps:
1. Login the GST Portal available at https://www.gst.gov.in/ using valid credentials of a registered taxpayer.
2. Navigate to Services > Returns > Transition Forms command.

3. In the Transition Forms page, click the TRAN - 3 tab. The TRAN - 3 page is displayed.
4. Fill details in the Form GST TRAN - 3. Filling details include:
a. Adding Details to FORM GST TRAN - 3, as a Manufacturer that has issued CTDs
b. Adding Details to FORM GST TRAN - 3, as a Dealer to claim ITC based on CTDs issued by manufacturer(s)
Click the relevant link to view the related step.
Adding Details to FORM GST TRAN - 3, as a Manufacturer that has issued CTDs
5. In case you are a manufacturer and you want to enter details of CTDs issued to dealers, click the To be filled by
manufacturer issuing CTDs tile. The page will be expanded.
6. In the To be filled by manufacturer issuing CTDs page, click the ADD DETAILS button, the form will be displayed.
7. In the To be filled by manufacturer issuing CTDs –Add page enter the details of CTD issued to dealers like GSTIN, No
of CTD issued etc. and click the SAVE button.
Please note that the GSTIN should be of a valid registered dealer and the name of the dealer will be auto-populated by the
system. For each dealer to whom CTD is issued, separate consolidated entry is to be made by the manufacturer.
8. On successfully saving the details, the message is displayed.
Note: Wait for some time and check again in case the status is shown as In Progress.
You can click the ADD DETAILS button to add more details of CTDs issued to other dealers.
You can click the Refresh button ( ) on top-right of the page to refresh the details.
You can click the Edit button ( ) under Actions column to initiate editing the details.
You can click the Delete button ( ) under the Actions column to delete the details added. Click the Back button to go
back to the previous page.
9. After adding the details, click the BACK button. The Transition Forms page is displayed.
Adding Details to FORM GST TRAN - 3, as a Dealer to claim ITC based on CTDs issued
by manufacturer(s)
5. In case you are a dealer and you want to claim ITC based on CTDs issued by manufacturer(s), click the To be filled by
dealer availing Credit on CTD tile.
6. The page will be expanded. In the To be filled by dealer availing credit on CTD page, click the ADD DETAILS button.

7. In the To be filled by dealer availing Credit on CTD – Add page, enter the details of CTDs issued by manufacturers like
GSTIN, No of CTD received etc. and click the SAVE button. Pl note that the GSTIN should be of a valid registered taxpayer
and the name of the dealer issuing CTDs will be auto-populated by the system. For each dealer, from whom CTD is received,
separate & consolidated entry is to be made by the dealer availing credit.
8. On successfully saving the details, the message is displayed.
Note: Wait for some time and check again in case the status is shown as In Progress.
You can click the ADD DETAILS button to add more details.
You can click the Refresh button ( ) on top-right of the page to refresh the details.
You can click the Edit button ( ) under Actions column to initiate editing the details.
You can click the Delete button ( ) under the Actions column to delete the details added. Click the Back button to go
back to the previous page.
9. After adding the details, click the BACK button. The Transition Forms page is displayed.
10. Click the SUBMIT button to submit the information on the GST portal.
Please note that you cannot modify a submitted form.
11. Click the PROCEED button in the Warning box to continue. The status of the Form will be changed to “Submitted” and a
success message will be displayed.
12. Authenticate the Form by DSC or EVC. Click the FILE WITH DSC button to sign the form using DSC. Alternatively, click
the FILE WITH EVC button to validate using EVC.
13. The status of the Form will be changed “Filed”. You can track status of the Form by using the Services > Returns > Track
Return Status service or Services > Returns > View e-filed Returns service. Please note that ledgers are not updated
based on information filed in TRANS-3.

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Returns

GSTR-1 > Creation and Submission of Outward

1. Login and Navigate to GSTR-1 page

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Generate GSTR-1 Summary

GSTR-1 – Invoice Details

GSTR-1 – Other Details

4A, 4B, 4C, 6B, 6C - B2B Invoices:

In case of Intra-State transaction:

In case of Inter-State transaction:

8. Click the SAVE button to save the invoice details.

10. Click the SAVE button to save the invoice details.

9B - Credit / Debit Notes (Registered):

In case of Intra-State transaction:

In case of Inter-State transaction:

9B - Credit / Debit Notes (Unregistered):

In case of Intra-State transaction:

In case of Inter-State transaction:

11. Click the SAVE button to save the details.

To add an invoice for supplies exported, perform the following steps:

11. Click the SAVE button to save the details.

13. Click the BACK button.

In case of Inter-State transaction:

9. Click the BACK button to go back to the GSTR-1 page.

8A, 8B, 8C, 8D - Nil Rated Supplies:

4. Click the SAVE button to save the details.

In case of Intra-State transaction:

In case of Inter-State transaction:

7. Click the SAVE button.

11B(1), 11B(2) - Adjustment of Advances

12 - HSN-wise-summary of outward supplies:

3. The HSN summary of outward supplies – Add/Edit Details page is displayed.

In case of Inter-State transaction:

10. Click the ADD button.

12. Click the BACK button to go back to the GSTR-1 page.

To Upload the details of Documents issued perform the following steps.

Similarly the documents for below categories can be added:

Delivery Challan for job work

Delivery Challan for supply on approval

4. Click On SAVE at the end of the page:

5. Click the BACK button to go back to the GSTR-1 page.

5. Acknowledge and Submit GSTR-1 to freeze data

A success message is displayed.

6. File GSTR-1 with DSC/ EVC

1. Select the Declaration checkbox.

FILE WITH DSC:

b. Select the certificate and click the SIGN button.

FILE WITH EVC:

Status of the GSTR-1 return changes to "Filed".

1. Login and Navigate to GSTR-2 page

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Generate GSTR-2 Summary

The GSTR-2 – Inward Supplies received by the Taxpayer page is displayed.

GSTR-2 – Invoice Details:

GSTR-2 – Other Details

Modify Invoices added by Supplier:

Reject Invoices added by Supplier:

Pending Invoices added by Supplier:

Add missing invoice details not added by Supplier: