This chapter discusses these topics:
GSTR-1 is a return form that every registered taxpayer must submit to the government every month. The GSTR-1 report contains details about the sales and A/R transactions the taxpayer has completed for a particular month. The GSTR-1 report has a specific format with separate sections for various types of transactions.
In the JD Edwards EnterpriseOne system, you use the GSTR1 Information Extract report (R75I818) to retrieve data from various tables and display the data in the GSTR-1 format. You use the BI Publisher to generate the R75I818 report and save it in PDF, RTF, and Excel format and use the data to create GSTR-1 report.
Taxpayers of the following category are exempted from submitting the GSTR-1 report:
Composition scheme taxpayers
Non-resident foreign taxpayers
TDS deductors
E-commerce operators
Input service distributors
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Note: You are a registered taxpayer if your GSTIN exists in the JD Edwards EnterpriseOne system. Otherwise, the system considers you as an unregistered taxpayer. |
The system populates various sections of the GSTR-1 report with the information stored in the GST Tax File table (F75I807) and GST Transaction Additional Information table (F75I846).
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Note: JD Edwards EnterpriseOne GSTR1 Information Extract does not support the following sections of the GSTR-1 report:
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GSTR1 Information Extract section 1 includes information about the GSTIN of the GST unit specified in the processing options of the report.
GSTR1 Information Extract section 2 includes the name of the taxpayer based on the GST unit specified in the processing options of the report.
GSTR1 Information Extract section 3 includes information about the aggregate turnover in the preceding financial year. The taxpayer must specify the details only in the first year of GST.
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Note: JD Edwards EnterpriseOne GSTR1 Information Extract does not support the fields related to turnover. |
GSTR1 Information Extract section 4 - Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 includes information about all sales and A/R transactions the taxpayer has completed for the reported period. The system populates the sales and A/R transaction information for the Place of Supply column from the GST Transaction Additional Information table (F75I846) and the remaining columns from the GST Tax File table (F75I807) and GST Rate Type UDC table (75I/TR).
GSTR1 Information Extract section 4 contains the following subsections:
All sales and A/R transactions except the transactions through e-commerce and on which reverse charge is applied.
All sales and A/R transactions on which reverse charge is applied.
All sales and A/R transactions completed through e-commerce on which tax collected at source (TCS) is applicable.
The transactions in the 4A and 4B sections are grouped by GSTIN of the customer and GST rate type.
The system retrieves the values in Description 2 of 75I/TR UDC and displays them in the Rate columns of the GSTR-1 report.
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Note: JD Edwards EnterpriseOne GSTR1 Information Extract does not include details of the export transactions in this section. |
GSTR1 Information Extract section 5 - Taxable outward inter-State supplies to un-registered persons where the invoice value is more than 2,50,000 INR includes information about all inter-state sales and A/R transactions with unregistered consumers where the invoice amount is more than 2,50,000 INR. The system populates the sales and A/R transaction information for the Place of Supply column from the GST Transaction Additional Information table (F75I846) and the remaining columns from the GST Tax File table (F75I807) and GST Rate Type UDC table (75I/TR).
GSTR1 Information Extract section 5 contains the following subsections:
All inter-state sales and A/R transactions completed with unregistered consumers except for the transactions through e-commerce.
All inter-state transactions completed with unregistered consumers through e-commerce on which TCS is applicable.
The transactions in the 5A section is grouped by place of supply of the customer and GST rate type.
The system retrieves the values in Description 2 of 75I/TR UDC and displays them in the Rate columns of the GSTR-1 report.
GSTR1 Information Extract section 6 - Zero rated supplies and Deemed Exports includes information about all exports, deemed export, and sales to SEZ transactions. IGST is applicable on these types of transactions. The system determines a transaction as an export transaction based on the ship to address available in the GST Transaction Additional Information table (F75I846). The export transaction is a deemed export or sales to SEZ transactions is determined based on the values in the Customer Master Tagfile table (F75I331). The system populates the sales and A/R transaction information for the Shipping bill/Bill of export column from the GST Bill Of Export Information table (F75I834) and the remaining columns from the GST Tax File table (F75I807).
GSTR1 Information Extract section 6 contains the following subsections:
Invoice and shipping details of all export transactions.
Invoice and shipping details of all transactions made to SEZ or the SEZ developer.
Invoice and shipping details of all deemed export transactions.
The transactions in the 6A, 6B, and 6C sections are grouped by GSTIN of the customer and GST rate type.
The system retrieves the values in Description 2 of 75I/TR UDC and displays them in the Rate columns of the GSTR-1 report.
GSTR1 Information Extract section 7 - Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 includes rate-wise information about all sales and A/R transactions for the month specified in the processing options. The system populates the sales and A/R transaction information in the section from the GST Tax File table (F75I807), GST Transaction Additional Information table (F75I846), and GST Rate Type UDC table (75I/TR).
GSTR1 Information Extract section 7 contains the following subsections:
All sales and A/R transactions including those through e-commerce and the transactions for supplies made through e-commerce.
All inter-state transactions for supplies where the invoice amount is more than INR 2,50,000.
The transactions in the 7A and 7B sections are grouped by place of supply of the customer and GST rate type.
The system retrieves the values in Description 2 of 75I/TR UDC and displays them in the Rate columns of the GSTR-1 report.
GSTR1 Information Extract section 8 - Nil rated, exempted and non GST outward supplies includes information about zero rate transactions. The system populates the sales and A/R transaction information in the section from the GST Tax File table (F75I807), GST Transaction Additional Information table (F75I846), and GST Rate Type UDC table (75I/TR).
GSTR1 Information Extract section 8 contains the following subsections:
Inter-state supply transactions completed with GST registered entities.
Intra-state supply transaction completed with GST registered entities.
Inter-state supply transactions completed with unregistered entities.
Intra-state supply transactions completed with unregistered entities.
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Note: JD Edwards EnterpriseOne GSTR1 Information Extract does not include transactions related to goods that are exempted and are non-GST supplies in the report. |
GSTR1 Information Extract section 9 - Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] includes information about corrections made in the current tax period for transactions completed in earlier tax periods in the sections 4, 5, and 6. The system identifies the modification documents based on the document type available in the Modified Documents UDC table (75I/MD). The system populates the sales and A/R transaction information for the Shipping No and Date columns from the GST Bill Of Export Information table (F75I834), details of original documents from the Sales Order History File table (F42119), Sales Order Detail File table (F4211), and A/R Additional Information GST table (F75I857), and the remaining columns from the GST Tax File table (F75I807).
Reason for modification for A/R transactions is populated from the A/R Additional Information GST table (F75I857) and for sales transactions it is hard-coded to Sales return.
GSTR1 Information Extract section 9 contains the following subsections:
Information about invoice or shipping bills that were incorrect in the earlier tax period.
Information about original debit notes, credit notes, and refund vouchers for the transactions completed in the earlier tax period.
Information about debit notes, credit notes, and refund vouchers issued in the current tax period for the transactions completed in the earlier tax period.
The transactions in the 9A, 9B, and 9C sections are grouped by the GST rate type.
The system retrieves the values in Description 2 of 75I/TR UDC and displays them in the Rate columns of the GSTR-1 report.
GSTR1 Information Extract section 10 - Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7 includes information about any correction made in the current tax period for transactions done in earlier tax periods in the section 7 with unregistered entities. The system populates the sales and A/R transaction information in the section from the GST Tax File table (F75I807), GST Transaction Additional Information table (F75I846), and GST Rate Type UDC table (75I/TR).
GSTR1 Information Extract section 10 contains the following subsections:
Intra-state supply transactions.
Inter-state supply transactions.
The transactions in the 10A and 10B sections are grouped by the place of supply, GST rate type, and month and year of the original invoice.
The system retrieves the values in Description 2 of 75I/TR UDC and displays them in the Rate columns of the GSTR-1 report.
GSTR1 Information Extract section 11 - Consolidated Statement of Advances Received/Advance adjusted in the current tax period/Amendments of information furnished in earlier tax period includes information about the advance received in earlier tax periods for which invoices were generated in the current tax period. The section also includes information about the advance received in the current tax period for which an invoice is not generated. The system populates the sales transaction information in the section from the Advance payment GST Transaction table (F75I827), Advance Payment GST Transaction Services table (F75I831), Receipts Header table (F03B13), and GST Rate Type UDC (75I/TR).
GSTR1 Information Extract section 11 contains the following subsections:
Information about the advance amount received in the current tax period for which an invoice is not generated.
GSTR1 Information Extract section 12 provides a summary of goods sold in the current tax period based on the HSN category they belong to. The system populates the sales and A/R transaction information in the section from the Sales Order History File table (F42119) or Sales Order Detail File table (F4211), GST Tax File table (F75I807), and GST Transaction Additional Information table (F75I846).
GSTR1 Information Extract section 13 includes information about all invoices, debit notes, credit notes, and other transaction-related documents issued for the reported period. This section displays: From and To document numbers, total number of documents issued, number of documents cancelled, and the net number of documents issued for the reported tax period. The system populates the sales and A/R transaction information for invoices for outward and inward supply from the GST Tax File table (F75I807) and GST Transaction Additional Information table (F75I846), and revised invoice from the GST Self Invoice Header File table (F75I848).
This section includes information about the invoices that are issued for outward supply for the reported period.
This section includes information about the self invoices created for inward supply for the reported period.
This section includes information about modified invoices.
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This section includes information about the delivery challan issued for the goods that are returned to the supplier for the reported period.
If you are a registered taxpayer, you run the GSTR1 Information Extract report (R75I818) to get the data in PDF, RFT, and Excel format and use the data to create GSTR-1 report.
In case of an error in a transaction, the GST Error Report (R75I816) displays the details of the transactions with error.
Before you complete the tasks in this section:
Verify that each item or service is associated with an HSN or SAC.
Verify that the HSN or SAC value for each transactions is not blank.
Verify that the transaction information in the GST Tax File table (F75I807) has correct tax rate type.
Set up place of supply in the Work with GST State Code program (P75I845).
Set up tax rate for HSN and SAC based on the value available in the GST Rate Type UD C table (75I/TR)
Set up the following processing options for the GSTR-1 Outward supplies of goods and services report (R75I818):
Enter the year for which you want to generate the report.
Enter the month for which you want to generate the report.
Enter the GST Unit for which you want to generate the report.
The GSTR2 Information Extract Report-IND-75I (R75I819) is a return form that every registered taxable person must submit to the government every month to provide details of any inward supply.
You can use the R75I819 report to provide data of purchase transactions facilitating you to submit GSTR-2 returns. The data is printed using BI publisher templates.
The following registered persons do not have to file GSTR-2:
Input service distributors
Composition dealers
Non-resident taxable person
Persons liable to collect TCS
Persons liable to deduct TDS
Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
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Note: The system considers a supplier or customer as a GST registered taxpayer if their GSTIN exists in their address book additional information. |
The system populates various sections of the GSTR-2 report with the information stored in the GST Tax File table (F75I807), GST Transaction Additional Information table (F75I846), Reverse Charge Advance Payment Header File table (F75I838), Reverse Charge Advance Payment Details File table (F75I839), Personal Consumption GST Setoff table (F75I824), and Purchase Order Receiver File table (F43121).
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Note: JD Edwards EnterpriseOne does not support the following sections of the GSTR-2 report:
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Note: The system populates the Amount of ITC available field information based on the following conditions:
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GSTR-2 section 1 includes the GST registration number (GSTIN) of the GST unit specified in the processing options of the report. This field is automatically populated when you run the report.
GSTR-2 Section 2 includes the name of the taxpayer along with the trade name. These fields are auto-populated when you run the report.
GSTR-2 section 3 - Inward supplies received from a registered person other than the supplies attracting reverse charge includes information about the purchases made by a registered person. The purchases under reverse charges are not included in this section.
The system populates the place of supply column value from the GST Transaction Additional Information table (F75I846) and the remaining values from the GST Tax File table (F75I807). If the transaction is recoverable and reverse charge does not apply to the transaction, the Amount of ITC available field is populated from the Revised Amount field of the GSTR-2 Report Detail table (F75I812).
The transactions in section 3 are grouped by the GSTIN of the supplier and the GST rate type.
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Notes: The JD Edwards EnterpriseOne system does not include transactions that are not matched in the GST Matching Application program (P75I812). |
GSTR-2 section 4 - Inward supplies on which tax is to be paid on reverse charge includes information about all purchases on which reverse charges apply.
The system populates the place of supply value from the GST Transaction Additional Information table (F75I846) and the remaining values from the GST Tax File table (F75I807).
GSTR-2 section 4 contains the following subsections:
All inward supplies on which reverse charges apply from a registered supplier.
All inward supplies on which reverse charges apply from a unregistered supplier.
All import of services on which reverse charges apply.
The transactions in 4A, 4B, and 4C sections are grouped by the GSTIN of the supplier and the GST rate type.
GSTR-2 section 5 - Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry includes information about the import of inputs (items used to manufacture finished goods) or capital goods received against a bill of entry. This section also includes the goods received from SEZ.
The system populates all information for this section from the GST Tax File table (F75I807).
GSTR-2 section 5 contains the following subsections:
All import of inputs or capital goods received against a bill of entry.
The transactions in 5A and 5B sections are grouped by the GSTIN of the supplier and the GST rate type.
GSTR-2 section 6 - Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments] includes information about the amendments made on purchase details of goods, services, or both from previous months.
The system populates the place of supply value from the GST Transaction Additional Information table (F75I846), the Details of Original Invoice/Bill of entry No from the Modification Transaction Details table (F75I825) and Accounts Payable Ledger table (F0411), and the remaining values from the GST Tax File table (F75I807).
GSTR-2 section 6 contains the following subsections:
All debit and credit notes issued with respect to purchases.
Any changes in debit and credit notes of the current month.
The transaction is considered as original if the document type of the transaction is available in the 75I/MD UDC. The transaction is considered as Amendment to credit or debit notes if the document type of the original transaction and amended transaction is available in the 75I/MD UDC. You cannot use the same invoice number for multiple transactions. If the modification document has a reverse charge line, the JD Edwards EnterpriseOne system processes the transaction as reverse charge.
The transactions in 6C and 6D sections are grouped by the GSTIN of the supplier and the GST rate type.
GSTR-2 section 7 - Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received includes information about the purchases made from a composition dealer and other exempt, nil, or non-GST supplies. This section includes both interstate and intra-state supplies.
The system populates the nil rated supply column information from the GST Tax File table (F75I807) if GST Rate Type value is zero rate (ZR). The system categorizes interstate and intra-state transactions based on the transaction category field value from the GST Transaction Additional Information table (F75I846).
GSTR-2 section 7 contains the following subsections:
Interstate supplies.
Intra-state supplies.
The transactions in 7A and 7B sections are grouped by summation of taxable amounts.
GSTR-2 section 10 - Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply includes information about the advance payments made during the month. This section also includes information about the advance tax paid on goods or services received during an earlier tax period, but the invoices are received in this month.
The system populates all values from the Reverse Charge Advance Payment Header File table (F75I838) and Reverse Charge Advance Payment Details File table (F75I839).
This part includes information about the advance amount paid for reverse charge supplies in the tax period against which invoices have been received in the current month.
This part includes information about the changes made to part I information with respect to an earlier month.
The transactions in part I and part II sections are grouped by interstate and intra-state purchases.
GSTR-2 section 11 - Input Tax Credit Reversal/Reclaim includes information about the ITC that cannot be claimed during the month due to various ITC rules.
The system populates the values for all subsections from the GST Ledgers table (F75I823), Personal Consumption GST Setoff table (F75I824), and Personal Consumption Update ITC program (R75I805).
All input tax reversal for the current month and the ITC reversal on account of exempt and personal supplies.
(e) Amount in terms of rule 42 (2)(a): This amount is calculated after the annual return is submitted. If total ITC on inputs of exempted or non-business purpose is more than the ITC reversed or reclaimed during the year, the difference amount is added to the output liability along with the interest applicable.
Manual amendment of any ITC details under section 11A of earlier months.
GSTR-2 section 13 - HSN summary of inward supplies includes HSN-wise summary of goods purchased.
The system populates the UQC (Unique Quantity Code) from the UOM (Unit of Measure) field of the Purchase Order Receiver File table (F43121), the total quantity values from the Purchase Order Receiver File table (F43121), and the remaining values from the GST Tax File table (F75I807).
All the transactions included in other sections of GSTR2 Information Extract Report are grouped by their HSN codes and printed in this section.
If you are a registered taxpayer, you run the GSTR2 Information Extract report (R75I819) to get the data in PDF, RTF, and Excel format and use the data to create GSTR-2 report.
In case of an error in a transaction, the GST Error Report (R75I816) displays the details of the transactions with error.
Before you complete the tasks in this section:
Verify that each HSN/SAC has a GST rate type defined in the P75I806 program.
Verify that each item or service has an HSN or an SAC value associated with it.
Set up the state and country code for the supplier to identify the place of supply and transaction category.
Set up the place of supply in the P75I845 program.
Set up the tax rate for HSN or SAC based on the rate percentage of the GST rate type.
Set up the following processing options for the GSTR-2 Inward supplies of goods and services report (R75I819):
Enter the year for which you want to generate the report.
Enter the month for which you want to generate the report.
Enter the GST unit for which you want to generate the report.
The GSTR-3B Information Extract Report - IND - 75I (R75I822) is a monthly return report that every registered taxable person files.
You can use the R75I822 report to file your return. The data is printed using BI publisher templates.
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Note: The system considers a supplier or customer as a GST registered taxpayer if their GSTIN exists in the additional information of the address book. |
JD Edwards EnterpriseOne populates various sections of the GSTR-3B report with the information stored in the GST Tax File table (F75I807) and GST Transaction Additional Information table (F75I846).
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Note: JD Edwards EnterpriseOne does not support exempted and non-GST transactions. The system does not support the following sections of the GSTR-3B report:
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GSTR-3B section 1- GSTIN includes the GST registration number (GSTIN) of the GST unit you specify in the processing options of the report. The system populates this field when you run the report.
GSTR-3B Section 2 - Legal name of the registered person includes the name of the taxpayer along with the trade name. The system populates this field when you run the report.
GSTR-3B section 3.1 - Details of Outward Supplies and inward supplies liable to reverse charge includes information about the total tax that you need to pay.
GSTR-3B section 3.1 contains the following subsections:
GSTR-3B section 3.1(a) includes all outward taxable supplies on which GST is charged by you other than the supplies that are zero-rated (export supplies), nil-rated (supplies with rate type as zero rate), or are exempt from GST.
GSTR-3B section 3.1(b) includes all outward taxable supplies that are zero-rated.
GSTR-3B section 3.1(c) includes all outward supplies that are nil-rated.
GSTR-3B section 3.1(d) includes all inward supplies on which reverse charge applies.
The transactions in section 3.1 are consolidated by summation of taxable amounts, IGST, CGST, SGST, and Cess.
GSTR-3B section 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 includes information about outward taxable supplies made to registered persons, unregistered persons, and composition dealers.
The transactions in section 3.2 are grouped by place of supply.
GSTR-3B section 4 - Eligible ITC includes information for input tax credit (ITC) for IGST, CGST, SGST, UTGST, and Cess. It prints the ITC claim for the reverse and non-reverse charge transactions.
GSTR-3B section 4 contains three subsections:
Section 4(A) includes:
Import of goods
Includes information about the import of goods that are recoverable and applicable for reverse charges.
Import of services
Includes information about the import of services that are recoverable and applicable for reverse charges.
Inward supplies liable to reverse charge (other than the above two items)
All other ITC
All other ITC includes information about the debit adjustments done in the GST Ledgers Setup program (P75I804) for the ITC ledger and the ITC applicable for non-reverse charge transactions for which the ITC is claimed.
The system populates the tax amounts for the ledger entries from the GST Ledgers table (F75I823) and the Account Ledger table (F0911). Based on the document types you entered in the ledger adjustment processing option, the system retrieves the records from the F0911 table.
Section 4(B) includes:
(1) As per rules 42 & 43 of CGST Rules - The ITC adjustment entries made during the personal consumption process. The system populates the processed transactions from the Personal Consumption GST Setoff table (F75I824) for this section.
(2) Others - The credit adjustments done in P75I804 for the ITC ledger. The system populates the tax amounts for the ledger entries from the GST Ledgers table (F75I823) and the Account Ledger table (F0911).
Section 4(C) includes information about the net ITC available (A) - (B).
GSTR-3B section 5 - Values of exempt, nil-rated and non-GST inward supplies includes information about your purchases that are exempt, nil-rated (purchases with rate type as zero rate), or not covered by GST.
The transactions in section 5 are consolidated by interstate and intrastate supplies.
GSTR-3B section 6.1 - Payment of tax includes information about the final tax amount payable on taxable supplies.
The system populates the values for this section from the ledger entries in the credit distribution program (P75I831). The system populates the tax amounts for the ledger entries from the GST Ledgers table (F75I823) and the Account Ledger table (F0911). Based on the document types you entered in the credit distribution processing option, the system retrieves the records from the F0911 table.
The transactions in section 6.1 are grouped by IGST, CGST, SGST, and Cess.
If you are a registered taxpayer, you run the GSTR-3B Information Extract Report - IND - 75I (R75I822) to get the data in PDF, RTF, and Excel format and use the data to create the GSTR-3B report.
In case of an error in a transaction, the GST Error Report (R75I816) displays the details of the transactions with error.
Verify that the HSN or SAC value for each transaction is not blank.
Set up the state and country code for the supplier to identify the place of supply and the transaction category.
Set up the place of supply in the P75I845 program.
Set up the correct document types for the Credit Distribution program (P75I831) and the GST Ledgers Setup program (P75I804).
Set up the following processing options for the GSTR-3B Information Extract Report - IND - 75I (R75I822):
Default
GST Unit: Enter the GST unit for which you want to generate the report.
Year: Enter the year for which you want to generate the report.
Month: Enter the month for which you want to generate the report.
Credit Distribution
Document Types: Enter any five document types to identify the credit distribution transactions. Based on these document types, the system retrieves the records to display tax amounts.
GST Ledger Adjustment
Document Types: Enter any five document types to identify the GST ledger adjustment transactions. Based on these document types, the system retrieves the records to display tax amounts.