Branch Transfer Clarification Under GST ACT,2017

Branch Transfer of Goods (Inter - State )

01.If the the non taxable goods transferred within the two states  the supplier shall issue "BILL OF SUPPLY " to Receiver (Eg. Rice Wagon Movement from karimnagar to Tmailnadu)

02. If The Taxable Goods transferred within the two states The supplier shall issue "TAX INVOICE " to receiver (Eg: Chemical received from Vijayawada to Karimnagar)

THE BOTH INVOICES ARE  UPLOADED IN GSTR - 1 BY SUPPLIER(CONSIDERED AS SALE EVEN WITH OUT CONSIDERATION )  , RECEIVER  UPLOADED IN GSTR-2 (CONSIDERED AS  PURCHASES EVEN WITH OUT PAY ANY AMOUNT )

Branch Transfer of Goods (Intra - State ) 

01. If goods transferred within the state either taxable or non taxable The Supplier Shall issue " Delivery challan " to receiver ( IT IS NOT SHOWN IN GST RETURN ) AS PER SECTION 22 OF SGST,2017

(Eg : chemicals , Rice Received from Santhnagar to karimnagar )

ANDHRA PRADESH STATE GOODS AND SERVICE TAX ACT 2017.

174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act. 

(i) the Andhra Pradesh Value Added Tax Act, 2005, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the 

      Constitution of  India; 

(ii)  the Andhra Pradesh Entertainments Tax Act, 1939;

 (iii ) the Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996;

 (iv)  the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001; 

(v)  the Andhra Pradesh Tax on Luxuries Act, 1987; 

(vi)  the Andhra Pradesh (Telangana Area) Horse Racing and Betting Tax Regulations, 1358 Fasli (Adaptation and Amendment) Act, 2015; 

(vii)  the Andhra Pradesh Rural Development Act, 1996 (hereafter referred to as the repealed Acts) are hereby repealed . 

TELANGANA STATE GOODS AND SERVICE TAX ACT ,2017.

174.(1) Save as otherwise provided in this Act, on and from the date of Repeal commencement of this Act, and

 (i) the Telangana Value Added Tax Act, 2005, saving except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution, 

(ii) the Telangana Entertainments Tax Act,1939 

(iii) the Telangana Tax on Entry of Motor Vehicles into Local Areas Act,1996 

(iv)the Telangana Tax on Entry of Goods into Local Areas Act,2001

 (v)the Telangana Tax on Luxuries Act,1987 

(vi)the Telangana Horse Racing and Betting Tax Regulations,1358f

 (vii)the Telangana Rural Development Act,1996 (hereafter referred to as the repealed Acts) are hereby repealed.

GSTR 3B RETURN FILING

HOW TO FILE GSTR 3B ON GSTN COMMON PORTAL

1. Filling Mode : Online
2. The below following contents are  appeared in the  GSTR - 3B return
(i) Month (Automatically Populated )
(ii) if any person registered in August Month ,need not  file a GSTR-3B return for the month of  july
Column No 3.1 Details of Outward Supplies  and inward supplies liable to reverse charge
(a) Outward taxable supplies (other than zero rated, nilrated and exempted)
(b) Outward taxable supplies (zero rated )Means SEZ,EXPORT GOODS/SERVICES
(c) Other outward supplies (Nil rated, exempted)
(d) Inward supplies (liable to reverse charge)
(e) Non-GST outward supplies

after your enter the data total taxable value and CGST SGST,IGST each Tax Rate wise " SHOULD BE CLICK SAVE BATON " OTHERWISE DATA  LOSS BY ANY INTERNET ERROR

NOTE:- Total Taxable value Means = Invoice Value (without GST)


3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered            persons,composition taxable persons and UIN holders

                                                  Place of Supply       Total Taxable Value       Amount of Integratedtax
                                                   (Sttae/UT)
Supplies made to
unregistered persons

Supplies made to
composition taxable
persons

Supplies made to UIN
holders

4.Eligible ITC

Your Claim the the Input Tax Credit As per GST ACT on regular basis

5. Value of Exempted , Nil-rated  and Non-GST inward supplies 

Under this column only values are entered

6. Payment of Tax
Under GST act ,payments made only  by creation of challan on or before the due date and payment made by using  NET BANKING/DEBIT CARD/ CREDIT CARD

what amount your are taxes paid by creation of challan that amount was credited in electronic cash ledger , which is used for sett off liabilities at the time return submitting

You are also mention only taxes paid amount in column by bifurcation  of taxes (i.e. CGST,SGST/UT,IGST)

REMEMBER :   EACH CHALLAN  AMOUNT CAN'T EXCEED RS.10000
EG: if the tax payer liability Rs.10005 ,he is create a challan Rs.10000/- and another Rs.5 /- separate challan generation by the taxpayer .

Instructions:
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit
notes + value of advances received for which invoices have not been issued in the same month
– value of advances adjusted against invoices
2) Details of advances as well as adjustment of same against invoices to be adjusted and not
shown separately

3) Amendment in any details to be adjusted and not shown separately