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GST Compliance Reports

GST Compliance Reports

GST Compliance Reports - User Guide

1. Introduction ⚖ī¸

The GST Reports module is the backbone of the organization’s statutory compliance. It automates the extraction and formatting of tax data required for monthly and quarterly filings with the GST portal.

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Purpose of this Report:

  • Statutory Filing: Generate data for GSTR-1, GSTR-2, and GSTR-3B.
  • Tax Reconciliation: Match internal purchase records with GSTR-2A/2B data.
  • Job Work Tracking: Comply with ITC-04 requirements for goods sent to sub-contractors.
  • Input Tax Credit (ITC) Audit: Identify eligible vs. ineligible ITC to prevent tax leakage.

This module is primarily used by the Taxation Team, Auditors, and Accountants.

2. Core GST Returns 🚀

A. GSTR-3B (Summary Return)

  • Purpose: A consolidated monthly summary of all outward supplies and inward ITC claims.
  • Key Sections:
    • Outward Supplies: Taxable, Zero-rated (Exports), and Nil-rated/Exempted.
    • ITC Summary: Tracks credit from Imports, RCM, and Standard Purchases.
    • Reverse Charge (RCM): Supplies where the company is liable to pay tax to the government.

B. GSTR-1 (Outward Supplies)

  • Purpose: A detailed statement of all sales invoices and credit/debit notes.
  • Analysis Sheets:
    • B2B: Sales to GST-registered businesses.
    • B2C (Large/Small): Sales to unregistered consumers (partitioned by value > 2.5L).
    • EXP: Export details including Port Code and Shipping Bill numbers.
    • HSN Summary: HSN-wise aggregation of quantities and tax values.
    • Docs Issued: Lists the serial number range of all invoices, challans, and notes issued.

C. GSTR-2 (Inward Supplies)

  • Purpose: A detailed statement of all purchases and input tax credits.
  • Analysis Sheets:
    • B2B Purchases: Invoices from registered vendors.
    • Imports (IMPG/IMPS): Custom-duty related ITC for goods and services.
    • B2BUR: Inward supplies from unregistered persons attracting Reverse Charge.
    • ITC Eligibility: Categorizes credit as “Eligible”, “Ineligible (Sec 17/5)”, or “Not Applicable”.

D. GST-ITC-04 (Job Work)

  • Purpose: Quarterly tracking of components/raw materials sent to or received from job workers.
  • Key Data: Annexure details, Job Work Challan numbers, and original dispatch dates.

3. Data Visibility & Audit Fields 🔍

Data CategoryKey Fields Visible
Tax DetailsTaxable Value, CGST, SGST, IGST, Cess, and Total Invoice Value.
Party InfoVendor/Customer Name, GSTIN, and Registration Type (Regular/Composition/UIN).
ComplianceHSN/SAC Codes, Port Codes, Shipping Bill Nos, and IRN (E-invoice) status.
LocationPlace of Supply (POS), State Code, and Inter-State vs. Intra-State markers.

4. Source Transactions 🔄

The GST engine extracts data from these core modules:

  1. Sales Register: For outward supply data (Invoice).
  2. Purchase Register: For inward supply and ITC data (Bill).
  3. Debit/Credit Notes: For sales and purchase adjustments (DebitCredit).
  4. Job Work Challans: For ITC-04 tracking (Jobwork).
  5. Company Master: For identifying Home State and GST registration status.

5. Filing Best Practices 💡

  • Reconcile Before Filing: Always run a GSTR-1 HSN Summary and match the total taxable value with your Sales Month-Wise Summary to ensure no invoices are missing.
  • Identify Ineligible ITC: Periodically review the GSTR-2 report. If an item is marked as “Ineligible” (e.g., staff welfare, food, or car repairs), ensure it doesn’t get included in your main ITC claim.
  • Cancelled Invoices: Check the Docs Issued section. Any gap in serial numbers should be explained by a “Cancelled” status in the system.
  • Export Documentation: For the Export (EXP) sheet, ensure that the Port Code and Shipping Bill fields are correctly filled in the Invoice header to avoid portal errors.
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