GST- Returns

7/23/2019 GST- Returns

1/30

Eoodslhd

Zfrvcjf

tlx

Pfturhs


2/30

GCL@CGCTSTOACGFPFTVPH

Fvfry rfecstfrfd dflgfr cs rfqucrfd to acgf l rfturh aor tnf rfqucrfd tlx pfrcod

Pfturh wougd `f acgfd fvfh ca tnfrf cs ho ùschfss ljtcvcty durche tnf slcd tlx pfrcod

VH lefhjcfs wougd hot acgf rfeuglr rfturh ùt wcgg acgf l scipgfr rfturh aor tnf iohtn wnfh purjnlsfs wcgg`f ildf `y suìcttche purjnlsf stltfifhts (wctnout chvocjfs), ls pfr tnf pfrcodcjcty, to jglci rfauhd

Eovfrhifht fhtctcfs/ RZVs ftj. (hot dflgche ch EZT suppgcfs or pfrsohs fxjguscvfgy dflgche ch fxfiptfd/Hcgrltfd/ HohEZT eoods or sfrvcjfs wougd hfctnfr `f rfqucrfd to o`tlch rfecstrltcohs hor acgf rfturhs


3/30

AOPIZLHDRFPCODCJCTSOAPFTVPHZ

AOPI RVPROZF TO@FACGFD@S JVTOAADLTF

EZTP < OutwlrdZuppgcfs ildf`ytlxplyfr Horilg/Pfeuglr/Jlsulgtlxplyfrs


4/30

PFTVPHACGCHE

Pfturhs to `f acgfd lt EZT joiioh portlg `y tnf tlxplyfr or ncs lutnorczfd rfprfsfhtltcvf `y goeechechto ncs ljjouht usche tnf usfr CD lhd plssword efhfrltfd latfr l sujjfssaug rfecstrltcoh uhdfr EZT

Acgche jougd `f dohf dcrfjtgy tnrouen tnf portlg or tnrouen tncrd plrty soatwlrfs, dfvfgopfd `y vlrcous CTjoiplhcfs, wncjn wcgg chtfrljt wctn tnf portlg

Tnf portlg wcgg provcdf l aori efhfrltcoh utcgcty tnlt jlh `f dowhgoldfd aor prfplrltcoh oa oaagchf rfturhlhd aor johdujtche tnf lrctniftcj jnfjks `faorf upgoldche

Ho dojuifhts wougd `f rfqucrfd to `f upgoldfd lgohe wctn tnf rfturh

L gfdefr oa tnf tlxplyfr wougd `f ilchtlchfd lt tnf portlg provcdche chaoriltcoh oa tnf tlx dfposctfd,CTJ, tlx gcl`cgcty, rfauhds, chtfrfst oh dfglyfd plyifhts, tlx dufs, fxjfss plyifht oh lhy ecvfh dltf,pfhlgty aor gfelg dfalugts, tlx dfilhds ls pfr ldmudcjltcoh/lppfggltf ordfrs ftj.

Pfturhs jlh lgso `f acgfd tnrouen Tlx Pfturh Rrfplrfr (TPR) or Aljcgctltcoh Jfhtfrs (AJ) rfecstfrfd lhdlpprovfd wctn tnf rfspfjtcvf Ztltf/J@FJ

:LHCKFTPLZTOEC,LDQOJLTF


5/30

PFTVPHACGCHE

TPRs lhd AJs wcgg `f provcdfd sfplrltf Vsfr CDs lhd Rlsswords lcdche ch upgoldche oa rfturh oh `fnlgaoa tlxplyfr

Ohjf upgoldfd, lh Filcg lhd ZIZ snlgg `f efhfrltfd `y tnf systfi lhd sfht to tnf tlxplyfr johtlchchedftlcgs oa rfturh

Oh Filcg efhfrltfd, tnf rfturh snlgg `f suìcttfd `y tnf tlxplyfr `y jgcjkche oh tnf gchk, provcdfd tnfrf.Oh ZIZ efhfrltfd, tnf tlxplyfr wougd nlvf to rfpgy yfs or ho to suìct or dfhy suìcsscoh

Rrovcscoh oa dcectlggy scehche tnf rfturh to `f provcdfd ls wfgg to do lwly wctn tnf projfss oa prchtcheljkhowgfdeifht lhd dcspltjnche ct to tnf rfspfjtcvf dfplrtifht

4LHCKFTPLZTOEC,LDQOJLTF


6/30

RPOJFDVPF

6

< Tlxplyfr wcgg upgold rfturh ch EZTP

< `y


7/30

RPOJFDVPF

1

6

Tlxplyfrs jlh rfjohjcgcltf chwlrd suppgcfs wctn jouhtfr plrty suppgcfr durche tnf hfxt 5 dlys `y aoggowche up

wctn tnfcr jouhtfr plrty aor lhy icssche chvocjfs ch EZTP< lhd proipt tnfi to ljjfpt tnf vfrscoh upgoldfd `y

purjnlsche tlxplyfr. Lgg chvocjfs wougd `f lutopopugltfd ch CTJ gfdefr oa tlxplyfr

1

Tlxplyfrs wcgg achlgczf tnfcr EZTP< lhd EZTP0 usche ohgchf aljcgcty lhd wcgg tnfh efhfrltf tnfcr tlx gcl`cgcty latfrvfrcayche tnfcr CTJ fgcec cgcty lhd ldmustifhts. Lgg dftlcgs wcgg eft lutopopugltfd ch EZTP: rfturh

5 Tlxplyfrs wcgg ply tnf tlx, chtfrfst lhd pfhlgty liouht ls snowh ch drlat lutoefhfrltfd EZTP: rfturh

> Tlxplyfr wcgg df`ct tnf CTJ lhd jlsn gfdefrs, ifhtcoh tnf df`ct fhtry ho. ch EZTP: rfturh lhd su`ict tnf slif

LHCKFTPLZTOEC,LDQOJLTF


8/30

LJKHOUGFDEIFHT

Acgche oa Pfturh otnfr tnlh usche Oaagchf Toogs

Lh ljkhowgfdeifht wcgg `f efhfrltfd oh upgoldche oa rfturh

Acgche oa Pfturh usche Oaagchf Toogs

Ljkhowgfdeifht wcgg `f efhfrltfd gltfr latfr duf vfrcacjltcoh oa dftlcgs gckf tnf jlrry aorwlrd jlsn ls pfrpfrsohlg gfdefr, CTJ, tlx plyifht dftlcgs ftj.

Chctclggy trlhsljtcoh CD johacriche rfjfcpt oa dltl wcgg `f johvfyfd

Achlg ljkhowgfdeifht rfjfcpt wougd `f efhfrltfd latfr vfrcacjltcoh lhd wcgg gojk tnf trlhsljtcoh CD

Tnf ljkhowgfdeifht wougd johtlch= (c) rfturh ljkhowgfdeifht hui`fr wctn dltf lhd tcif(cc) trlhsljtcoh CD wctn dltl lhd tcif (ccc) EZTCH oa tlxplyfr (cv) Pfgfvlht tlx pfrcod dftlcgs (v) Erosssuppgcfs, tlxl`gf suppgcfs lhd tlx plcd/ rfauhd jglcifd



9/30

RPOJFZZCHEOAPFTVPH

Ohjf rfturh cs upgoldfd ohto tnf EZT joiioh portlg lhd ljkhowgfdefd, ct wcgg `f sfht to tnf rfspfjtcvfJfhtrf or Ztltf Lutnorcty tnrouen tnf fstl`gcsnfd CT chtfraljf

CTJ jglci wougd `f johacrifd to tnf purjnlsche tlxplyfr wnfrf tnf chvocjfs lrf jorrfjtgy iltjnfd latfr02tn dly oa tnf iohtn sujjffdche tnf iohtn oa tlx pfrcod, provcdfd tnf suppgcfr tlxplyfr nls upgoldfdvlgcd dftlcgs ch ncs rfturh

Iljro rfsugts wougd `f joiiuhcjltfd to tnf tlxplyfr tnrouen Filcg/ZIZ. Dftlcgs wougd lgso `flvlcgl`gf oh tnf dlsn`olrd/gfdefr oa tnf tlxplyfrs ljjouht

Ch tnf fvfht oa icsiltjnfd chvocjfs, CTJ rfvfrslgs snlgg `f lutopopugltfd ch tnf tlxplyfrs ljjouht ch tnfrfturh aor tnf 0hd iohtn latfr acgche oa rfturh aor l plrtcjuglr iohtn

Jross jrfdct utcgczltcoh oa CEZT lhd ZEZT wougd `f leerfeltfd lhd sfttgfifht chstrujtcohs `lsfd ohCEZT iodfg wougd `f efhfrltfd. Tncs cs proposfd to `f dohf `lscs dflgfrwcsf dftlcgs, schjf tnfldichcstrltcohs aoggow oh ljtcvctcfs wcgg `f dfpfhdfht oh tnf dftlcgche

>LHCKFTPLZTOEC,LDQOJLTF


10/30

PFQCZCOHOAPFTVPH

Ho rfvcscoh oa rfturh

Vhrfportfd chvocjfs wougd `f rfagfjtfd ch tnf rfturh aor tnf iohtn ch wncjn tnfy lrf proposfd to `frfportfd

Vhdfrrfportche to `f jorrfjtfd `y cssuche jrfdct/df`ct hotfs wncjn wcgg `f rfagfjtfd ch tnf iohtn chwncjn sujn ldmustifhts lrf jlrrcfd out.

Jrfdct/df`ct hotfs wcgg nlvf l ifhtcoh oa rfspfjtcvf orcechlg chvocjf to aljcgctltf flsy gchkche

Aorilt oa jrfdct/df ct hotfs wougd `f gckf tnlt oa lh chvocjf

Zfplrltf tl`gfs to `f provcdfd ch tnf rfturhs aor rfagfjtche tnosf ldmustifhts aor wncjn jrfdct/df ct hotfs

lrf hot rfqucrfd to `f cssufd. Chtfrfst, ca lppgcjl gf, wougd `f lutopopugltfd



11/30

HOHACGCHE/GLTFACGCHE/ZNOPTACGCHE

Ch jlsf oa hohacgche or gltf acgche, l dfalugtfr gcst wougd `f lutoiltcjlggy efhfrltfd `y tnf CT systfi lhdwcgg `f joiiuhcjltfd to tnf rfspfjtcvf EZT Lutnorctcfs aor hfjfsslry fhaorjfifht lhd aoggow up ljtcoh

EZT joiioh portlg wougd lutoefhfrltf lhd sfhd hotcjfs, vcl Filcg lhd ZIZ, to tnf dfalugtfrs

Dftlcgs oa tnf hohacgfrs wcgg `f ildf lvlcgl`gf oh dlsn`olrd oa tnf Murcsdcjtcohlg Oaacjfrs. TnfMurcsdcjtcohlg tlx Lutnorctcfs jlh dcspltjn nlrd jopcfs oa tnf slif hotcjfs to tnf dfalugtfrs

Tnfrf icent lgso `f lh ciposctcoh oa lutoiltcj gltf affs oh hohacgfrs/ gltf acgfrs

Gltf acgche wougd `f pfricttfd oh plyifht oa gltf affs ohgy

Ch jlsf oa snort plyifht oa tlx, tnf rfturh wougd `f lggowfd to `f upgoldfd `ut wougd `f chvlgcd

Chvocjf iltjnche lhd chtfreovfrhifht auhd sfttgfifht wougd ojjur ohgy latfr augg tlx plyifht

Znort plyifht wougd `f proiptfd lt tnf tcif oa efhfrltcoh oa uhcquf cdfhtcty hui`fr lt tnf tcif oaupgoldche oa rfturh


12/30

PFTVPHAOPJLZVLG/HOHPFZCDFHTTL^RLSFP

EZTP


13/30

LHHVLGPFTVPH

Lgg horilg tlxplyfr wougd `f rfqucrfd to su`ict lhhulg rfturh ch Aori EZTP> to provcdf lh ovfrlgg vcfw

oa tnf trlhsljtcohs dohf durche tnf rfgfvlht yflr

Tnf rfturh wougd provcdf rfjohjcgcltcoh oa tnf rfturhs lhd wougd `f supportfd `y ludctfd achlhjclgstltfifhts oa tnf tlxplyfr

Ct wougd jlpturf dftlcgs oa lgg chjoif lhd fxpfhdcturf, pfhdche tlx lrrflrs, dftlcgs oa rfauhd jglcis

pfhdche, rfjohjcgcltcoh oa tnf iohtngy tlx plyifhts lhd rferoups tnfi ch ljjordlhjf wctn tnf iohtngyrfturhs acgfd tnus provcdche lh opportuhcty to ilkf eood aor lhy snort rfportche ch tnf iohtngy rfturhs

Zfplrltf rfjohjcgcltcoh stltfifht, dugy jfrtcacfd `y l Jnlrtfrfd Ljjouhtlht wougd nlvf to `f acgfd `ytlxplyfrs fgcec`gf to eft tnfcr ljjouhts ludctfd uhdfr Zfjtcoh 44L@ oa Chjoif tlx Ljt,


14/30

TL^DFDVJTFDLTZOVJF(TDZ)

EZT glw ily provcdf aor TDZ provcscohs aor jfrtlch suppgcfs oa eoods lhd sfrvcjfs ildf to spfjcacfd

jltfeorcfs oa purjnlsfrs wno wcgg `f rfqucrfd to dfdujt l jfrtlch pfrjfhtlef oa tlx aroi tnf plyifhtsildf to tnf suppgcfrs

TDZ rfturh wcgg rfagfjt=

EZTCH/EDC oa Dfdujtor

EZTCH oa dfdujtff Chvocjf ho. wctn dltf

TDZ jfrtcacjltf ho. wctn dltf lhd liouht

Tlxl`gf vlguf

TDZ rltf lhd liouht aor CEZT, JEZT lhd ZEZT, ls lppgcjl`gf


15/30

CHRVTZFPQCJFDCZTPC@VTOP(CZD)

Johjfpt oa CZDs wougd `f rftlchfd

CZDs wougd `f rfqucrfd to acgf l iohtngy rfturh aurhcsnche=

Dftlcgs oa CZD (EZTCH, hlif, lddrfss)

Dftlcgs oa rfjcpcfht (EZTCH, hlif, lddrfss)

Dftlcgs oa chwlrd suppgy chvocjfs oh tnf `lscs oa wncjn CTJ cs jglcifd

Chvocjf/Dojuifht ho. wctn dltf lhd liouht oa CEZT, JEZT, ZEZT jrfdct, ls lppgcjl`gf, `fche dcstrc`utfd


16/30

TL^L@CGCTSOHLDQLHJFZPFJFCQFD

Rocht oa tlxltcoh rugfs wougd `f dfvcsfd to provcdf aor tlx chjcdfhjf

Ca tlx cs to `f plcd oh ldvlhjf plyifht lelchst auturf suppgy oa eoods/sfrvcjfs tnfh tnf tlxplyfr icentnlvf to aurhcsn=

Dftlcgs oa justoifr (EZTCH, VCD, EDC, Hlif)

Ztltf jodf

NZH jodf aor eoods/ Ljjouhtche jodf aor sfrvcjfs Liouht oa ldvlhjf rfjfcvfd

Tlx rltf lhd tlx liouht (JEZT lhd ZEZT/CEZT lhd lddctcohlg tlx)


17/30

JOIROHFHTZOAPFTVPHZ(EZTP


18/30

JOIROHFHTZOAPFTVPHZ(EZTPdcect) lhd Ljjouhtche jodf ilhdltory aor fxports lhd ciports oa eoods or sfrvcjfs


19/30



20/30



21/30

JOIROHFHTZOAPFTVPHZ(EZTP0)

EZTP0 = Pfturh aor Outwlrd Zuppgcfs ildf `y Tlxplyfr

@lscj dftlcgs oa tlxplyfr (EZTCH, hlif, lddrfss) lhd Tlx pfrcod

Achlg chvocjf gfvfg chwlrd suppgy aor eoods lhd sfrvcjfs sfplrltfgy

Chaoriltcoh suppgcfd ch EZTP< `y jouhtfr plrty suppgcfr wcgg `f lutopopugltfd ch rfgfvlht acfgds ch

EZTP0 wncjn ily `f iodcacfd, ca tnf chaoriltcoh suppgcfd ch EZTP

< cs hot jorrfjt

Zfplrltf tl`gfs to suìct dftlcgs oa ciport oa eoods/jlpctlg eoods/sfrvcjfs rfjfcvfd aroi outscdf Chdcl

Oh suìcsscoh oa rfturh dftlcgs oa chwlrd suppgcfs wcgg `f lutopopugltfd ch CTJ gfdefr. Tnf tlxplyfr wcggsfgfjt tnf chvocjf dftlcgs rfelrdche chfgcec`cgcty lhd fgcec`cgcty oa CTJ

Zfplrltf tl`gfs aor suìcttche dftlcgs oa CTJ rfjfcvfd oh chvocjfs lhd chvocjfs oh wncjn plrtclg CTJ jrfdctnls `ffh lvlcgfd flrgcfr



22/30


Lpproprcltf acfgd to jlpturf chaoriltcoh rfelrdche lvlcgifht oa CTJ oh jlpctlg eoods ovfr l pfrcod oa

tcif aroi dltf oa ljjouhtlg oa eoods ch òoks oa ljjouhts (Fe= Vpto 0 yflrs ch 0 fqulg chstlggifhts)

Ca chputs lrf projurfd ch ohf got tnfh CTJ wcgg `f lggowfd ch tnf rfgfvlht pfrcod

Ca chputs, jovfrfd `y ohf chvocjf, lrf projurfd ch iorf tnlh ohf got sprfld ovfr l pfrcod oa iohtns, tnfhCTJ wcgg `f lggowfd ch tnf rfturh pfrcod wnfh tnf glst purjnlsf cs rfjordfd

Zfplrltf tl`gf aor suìcttche dftlcgs oa rfvcscohs ch rfgltcoh to chwlrd suppgy chvocjfs pfrtlchche toprfvcous tlx pfrcods jlpturche jrfdct/df`ct hotfs cssufd `y tnf suppgcfrs lhd tnf dcaafrfhtclg vlguf cipljt

Zfplrltf tl`gf aor iodcayche/jorrfjtche frrors ch rfturhs acgfd lhd suìcttfd flrgcfr

Zfplrltf tl`gf aor suìcttche dftlcgs oa Hcg rltfd/fxfiptfd/HohEZT chwlrd suppgcfs (òtn chtfr

stltf

lhd chtrlstltf) chjgudche tnosf rfjfcvfd aroi joipouhdche tlxplyfrs lhd uhrfecstfrfd dflgfrs

Zfplrltf tl`gfs aor CZD jrfdct lhd TDZ jrfdct rfjfcvfd `y tlxplyfr

0


23/30

JOIROHFHTZOAPFTVPHZ(EZTP:)

EZTP: = EZT Pfturh

@lscj dftlcgs oa tlxplyfr (Hlif, lddrfss, EZTCH) lhd Tlx pfrcod

Turhovfr dftlcgs chjgudche Eross turhovfr, Fxport turhovfr, Fxfiptfd doifstcj turhovfr, Hcg rltfddoifstcj turhovfr, HOHEZT turhovfr, Hft tlxl`gf turhovfr

Achlg chwlrd lhd outwlrd suppgcfs (lutopopugltfd aroi EZTP < lhd EZTP 0)

Zfplrltf tl`gfs to jlgjugltf tlx oh EZTP


24/30


Tlx gcl`cgcty uhdfr JEZT, ZEZT, CEZT lhd Lddctcohlg tlx

Dftlcgs oa CTJ ldmustifht lelchst tlx gcl`cgcty lhd hft tlx plyl`gf uhdfr fljn nfld (ZEZT, JEZT, CEZTlhd Lddctcohlg tlx)

Dftlcgs oa tlx plyifht uhdfr fljn nfld (ZEZT, JEZT, CEZT lhd Lddctcohlg tlx, Chtfrfst, Rfhlgty, Aff ftj.)

Dftlcgs oa otnfr plyifhts (Chtfrfst, Rfhlgty, Aff ftj.) lutopopugltfd aroi df`ct fhtry ch jlsn gfdefr

Dftlcgs oa CTJ `lglhjf lt tnf fhd oa tlx pfrcod lhd wnfrf output tlx cs gfss tnlh chput tlx tnf tlxplyfrwougd `f fgcec`gf aor rfauhd

Zfplrltf acfgd to jglci rfauhd `y ifhtcohche dftlcgs lhd provcdche lgg ljjouht hui`frs ls ifhtcohfd lt

tcif oa rfecstrltcoh

Dftlcgs oa jlsn `lglhjf (JEZT, ZEZT, CEZT lhd Lddctcohlg tlx) ch pfrsohlg gfdefr lt tnf fhd oa tlx pfrcod(lutopopugltfd crrfspfjtcvf oa rfturh acgche iodf)

0:LHCKFTPLZTOEC,LDQOJLTF


25/30


Tnf rfturh wcgg hot johtlch lhy chaoriltcoh rfelrdche qulhtcty oa eoods lhd slif snlgg `f dcsjgosfd ch

Lhhulg Pfturh (EZTP>)

Pfturh wougd `f fhtcrfgy or iostgy lutopopugltfd tnrouen=

EZTP< (Pfturh oa jouhtfr plrty suppgcfrs)

EZTP0

EZTP

1 (Pfturh oa Chput Zfrvcjf Dcstrc`utfr) EZTP5 (Pfturh oa jouhtfr plrty tlx dfdujtor)

Owh CTJ gfdefr

Owh jlsn gfdefr

Owh tlx gcl`cgcty gfdefr



26/30


EZTP4 = \ulrtfrgy Pfturh aor Joipouhdche Tlxplyfrs

Dftlcgs oa totlg vlguf oa suppgy ildf lhd tlx plcd lt l joipouhdche rltf

Ucgg dfjglrf chvocjf gfvfg purjnlsf chaoriltcoh (lutodrlatfd aroi chaoriltcoh provcdfd `y jouhtfr plrtysuppgcfr)

Dftlcgs oa eoods lhd sfrvcjfs ciportfd aroi outscdf Chdcl

Joipouhdche tlxplyfrs wcgg lgso `f fgcec`gf to fxport eoods lhd sfrvcjfs outscdf Chdcl

Jlh purjnlsf tlx plcd suppgcfs or aroi uhrfecstfrfd dflgfrs lhd ply tlx oh rfvfrsf jnlref `lscs



27/30


EZTP6 = Pfturh aor HohPfscdfht Aorfceh Tlxplyfr

To `f acgfd aor tnf rfecstrltcoh pfrcod

To `f acgfd wctnch l pfrcod oa 5 dlys aroi tnf dltf oa fxpcry oa rfecstrltcoh

Ca tnf rfecstrltcoh durltcoh cs aor iorf tnlh < iohtn tnfh iohtngy rfturhs to `f acgfd lhd aor tnf

rfilchche pfrcod rfturh wougd `f acgfd wctnch 5 dlys tcif, ls stltfd flrgcfr



28/30


EZTP1 = Pfturh aor Chput Zfrvcjf Dcstrc`utfr

@lscj dftlcgs oa Tlxplyfr (EZTCH, hlif, lddrfss) lhd Tlx pfrcod

Achlg chvocjf gfvfg chwlrd suppgy chaoriltcoh pfrtlchche to tnf tlx pfrcod sfplrltfgy aor eoods lhdsfrvcjfs oh wncjn CTJ cs jglcifd. Tncs wougd lgso `f lutodrlatfd `lscs tnf chaoriltcoh `y jouhtfr plrtysuppgcfr lhd tnf icssche chvocjfs jougd lgso `f lddfd to tnf chaoriltcoh

Dftlcgs oa chvocjfs lgohe wctn EZTCH oa rfjfcvfr oa jrfdct

Tnfcr wcgg `f sfplrltf CZD gfdefr tnlt wcgg lutopopugltf=

Opfhche CTJ (aroi prfvcous rfturh)

Jrfdct oa CTJ

Df`ct oa CTJ

Pfvfrslg oa CTJ

CTJ dcstrc`utfd

Jgosche `lglhjf oa CTJ



29/30


EZTP5 = TDZ Pfturh

@lscj dftlcgs oa tlxplyfr (EZTCH, hlif, lddrfss) lhd Tlx pfrcod

Dftlcgs oa EZTCH oa suppgcfr lgohe wctn chvocjfs lelchst wncjn tlx nls `ffh dfdujtfd lhd tlx dfdujtfdlelchst fljn ilmor nfld (JEZT, ZEZT lhd CEZT)

Dftlcgs oa otnfr plyifhts (chtfrfst/pfhlgtcfs/aff/otnfrs). Tncs wcgg `f lutopopugltfd aroi df`ct fhtry

jlsn gfdefr

0>LHCKFTPLZTOEC,LDQOJLTF


30/30

@yLHCKFTPLZTOECLDQOJLTF

TNLHK

SOV

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