{"id":14571,"date":"2021-02-20T15:26:14","date_gmt":"2021-02-20T09:56:14","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=14571"},"modified":"2024-06-04T14:05:41","modified_gmt":"2024-06-04T08:35:41","slug":"new-gst-return-scheme-for-small-taxpayers","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/new-gst-return-scheme-for-small-taxpayers\/","title":{"rendered":"New GST Return Scheme for Small Taxpayers"},"content":{"rendered":"<table style=\"width: 100%; border: 1px solid #555; padding: 10px;\">\n<tbody>\n<tr>\n<td><strong>Contents:<\/strong><\/p>\n<ul>\n<li><a href=\"#intro\">Introduction<\/a><\/li>\n<li><a id=\"intro\" href=\"#applicability\">Applicability of new GST return scheme<\/a><\/li>\n<li><a href=\"#return\">Return filing<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Introduction:<\/b><\/h3>\n<p id=\"applicability\" style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Central Government is looking to overhaul the return filing system with a view to provide some relief to taxpayers with aggregate turnover under GST less than Rs. 5 crores. In this regard, it has released certain notifications to lay down a new scheme of return filing for such taxpayers. We have tried to summarize the changes \/ options in simple terms below.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Applicability<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The new scheme is applicable to those taxpayers having an aggregate turnover under <a href=\"https:\/\/www.cagmc.com\/gst-registration\/\">GST<\/a> law less than Rs. 5 crores in FY 2019-20\u00a0and\u00a0in FY 2020-21 till date.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The taxpayers wishing to opt for the new scheme shall have to file all returns of the preceding months which are due on or before the date on which the option is to be exercised.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This option of the new scheme shall be deemed to continue till the eligible taxpayer chooses to opt out of the scheme or till the aggregate turnover of such taxpayer crosses Rs. 5 crores in the current financial year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Since this provision shall be applicable from 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\">\u00a0January, 2021, this notification also provides for the following transitioning periodicity for the existing taxpayers \u2013<\/span>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers filing quarterly GSTR-1 in FY 2020-21, having\u00a0turnover less than Rs. 1.5 Crores\u00a0\u2013 Automatically converted to\u00a0Quarterly filers\u00a0under new scheme from 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\">\u00a0January, 2021.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers filing\u00a0monthly GSTR-1\u00a0in FY 2020-21, having\u00a0turnover less than Rs. 1.5 Crores\u00a0\u2013 Automatically converted to\u00a0Monthly filers\u00a0from 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\">\u00a0January, 2021.<\/span><\/li>\n<li id=\"return\" style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers with turnover more than Rs. 1.5 Crores but less than Rs. 5 crores in FY 2019-20 \u2013 Automatically converted to\u00a0Quarterly filers\u00a0under new scheme from 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> January, 2021<br \/>\n<\/span>Any taxpayer who wishes to change the automatically selected periodicity above can do so from 5th\u00a0December, 2020 to 31st\u00a0January, 2021. It is assumed that the option to switch the periodicity shall be available from the month of December, 2020 when the new system is put in place.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-14665 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/New-GST-Return-Scheme-for-Small-Taxpayers.png\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/New-GST-Return-Scheme-for-Small-Taxpayers.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/New-GST-Return-Scheme-for-Small-Taxpayers-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/New-GST-Return-Scheme-for-Small-Taxpayers-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/New-GST-Return-Scheme-for-Small-Taxpayers-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/New-GST-Return-Scheme-for-Small-Taxpayers-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/New-GST-Return-Scheme-for-Small-Taxpayers-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/02\/New-GST-Return-Scheme-for-Small-Taxpayers-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/h3>\n<h3 style=\"text-align: justify;\"><b>Return Filing<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Invoice Furnishing Facility ( IFF) \u2013<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers who opt for quarterly filing of returns under the new scheme shall have the option to file a monthly detailed statement of tax invoices and debit\/credit notes for supplies made to\u00a0registered persons, using the invoice furnishing facility (IFF).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The facility to file this statement shall be available only for the first and second month of the quarter and only from 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\">\u00a0to 13<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">\u00a0day of the succeeding month.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The maximum cumulative value of the supplies for\u00a0each month\u00a0that are sought to be furnished using the IFF\u00a0shall not exceed Rs. 50 lacs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This option will help in avoiding harassment from customers in cases of mismatches in GSTR-2A\/2B.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u00a0GSTR-1<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers who opt for quarterly filing of returns under the new scheme shall be required to file a quarterly GSTR-1 before the\u00a013<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">\u00a0day of the month\u00a0succeeding the quarter.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Such taxpayers shall not be required to again furnish the details which have already been furnished using the IFF in the first two months of the quarter.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Following details shall form part of quarterly GSTR-1 \u2013<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Invoice-wise details of inter-state or intra-state supplies made to registered taxpayers (B2B) \u2013 other than those already furnished using IFF.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Invoice-wise details of inter-state supplies made to unregistered persons of invoice value more than Rs. 2,50,000 (B2CL).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Rate-wise and State-wise bifurcation of supplies made to unregistered persons of invoice value upto Rs. 2,50,000 (B2CS).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"3\"><span style=\"font-weight: 400;\">Details of debit\/credit notes (CDNR)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>GSTR-3B<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers who opt for quarterly filing of returns under the new scheme shall be required to file the\u00a0quarterly GSTR-3B by the 22<\/span><span style=\"font-weight: 400;\">nd<\/span><span style=\"font-weight: 400;\">\u00a0or 24<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> day\u00a0of the month succeeding the quarter, depending on the State of registration.<br \/>\n<\/span>Example \u2013 A taxpayer opting for the new scheme from January, 2021 onwards shall be required to file the quarterly GSTR-3B for the quarter January to March, 2021 by 22nd\u00a0of April, if the taxpayer is registered in the State of Maharashtra.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Such taxpayers shall be required to provisionally deposit on a monthly basis, 35% of the tax amount paid in cash in the GSTR-3B of the preceding quarter or, in case of monthly filers, the entire amount of tax paid in cash in the\u00a0<\/span><span style=\"font-weight: 400;\">GSTR-3B<\/span><span style=\"font-weight: 400;\"> of the month preceding the quarter.<br \/>\n<\/span>Example \u2013\u00a0A taxpayer opting for the new scheme of quarterly returns from January, 2021 onwards shall be required to provisionally pay the entire amount paid in cash in the GSTR-3B for the month of December, 2020. Further, for the month of April, 2021, the taxpayer shall be required to deposit 35% of the total tax amount paid in cash in the GSTR-3B of quarter ending March, 2021.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Such provisional monthly tax deposit shall not be required if there is sufficient cash balance in the <a href=\"https:\/\/cleartax.in\/s\/e-ledgers-under-gst\" target=\"_blank\" rel=\"noopener\">Electronic Cash Ledger<\/a> or Credit Ledger to offset the month\u2019s tax liability or there is nil tax liability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Such provisional tax amount for the first two months of the quarter shall be deposited using a payment challan by 25<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\">\u00a0of the succeeding month.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The cash balance at the end of the 3<\/span><span style=\"font-weight: 400;\">rd<\/span><span style=\"font-weight: 400;\">\u00a0month of the quarter shall be available for utilization or offsetting while filing GSTR-3B.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Contents: Introduction Applicability of new GST return scheme Return filing Introduction: The Central Government is looking to overhaul the return [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":14665,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[71],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New GST Return Scheme for Small Taxpayers - Goyal Mangal &amp; Company<\/title>\n<meta name=\"description\" content=\"Learn about New GST Return Scheme for Small Taxpayers. 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