{"id":42640,"date":"2023-05-11T10:34:54","date_gmt":"2023-05-11T05:04:54","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=42640"},"modified":"2024-05-31T14:11:39","modified_gmt":"2024-05-31T08:41:39","slug":"gst-year-end-checklist","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/gst-year-end-checklist\/","title":{"rendered":"GST Checklist for the end if Financial Year 2022-23"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-42643 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/05\/GST-Checklist-for-the-end-if-Financial-Year-2022-23.png\" alt=\"GST Year-End Checklist\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/05\/GST-Checklist-for-the-end-if-Financial-Year-2022-23.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/05\/GST-Checklist-for-the-end-if-Financial-Year-2022-23-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/05\/GST-Checklist-for-the-end-if-Financial-Year-2022-23-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/05\/GST-Checklist-for-the-end-if-Financial-Year-2022-23-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/05\/GST-Checklist-for-the-end-if-Financial-Year-2022-23-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2023\/05\/GST-Checklist-for-the-end-if-Financial-Year-2022-23-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The GST Year-End Checklist is a GST taxpayer&#8217;s most crucial document as March approaches!<br \/>\n<\/span><span style=\"font-weight: 400;\">The month of March is over, and the new fiscal year has arrived.<br \/>\n<\/span><span style=\"font-weight: 400;\">Taxpayers have various obligations to fulfil before April 1, 2023, and some mandates are effective as of that day. Like this, some things have historically been implemented on April 1st, the beginning of the fiscal year, while others must be done annually. And just like every year, we&#8217;ve provided you with a GST Year-End Checklist of all the tasks you must accomplish before the fiscal year closes.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<p style=\"text-align: justify;\"><b>Table of Content<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#for\"><span style=\"font-weight: 400;\">GST Year End Checklist for 2022-23<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#to\"><span style=\"font-weight: 400;\">Other Compliances to be kept in mind<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#conclusion\"><span style=\"font-weight: 400;\">Conclusion<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"for\">GST Year End Checklist\u00a0for 2022-23<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Good day, readers F.Y. 2022\u201323 has officially ended, as we all know, so the following vital elements should be kept in mind with respect to GST Compliance.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Mandatory 6 Digit HSN for E-invoicing: <\/b>For their external supplies with AATO greater than Rs 5 Crores, taxpayers must use 6-digit HSN Codes, according to GST Notification No. 78\/2020 &#8211; Central Tax, issued October 15, 2020.<br \/>\nThe Goods and Services Tax (GST) e-invoice system will undergo a significant update in the coming weeks. The CBIC formally declared that the Harmonic Nomenclature System HSN (4-digit HSN) would no longer be allowed, and that the e-invoice gateway would only take 6-digit HSN Codes instead. Soon to be released date.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Payment of tax by a Goods Transport Agency (GTA) using the forward charge mechanism: <\/b>In accordance with Notification No. 03\/2022-Central Tax (Rate), issued July 13, 2022, all current taxpayers who offer services for goods transportation agencies who wish to choose to pay tax using the forward charge mechanism may exercise their option by using the site. To submit their choice on the portal, they can log in and proceed to Services &gt; User Services &gt; Opting Forward Charge Payment by GTA (Annexure V). The Goods Transport Agencies are expected to submit Option in Annexure V FORM on the site each year prior to the start of the Financial Year. The Annexure V Form must be submitted by the deadline of 15 March of the prior fiscal year, and the Option cannot be withdrawn after it has been filed. For the Financial Year 2023\u201324, Annexure V has been made available on the portal for GTAs to use, and it will be accessible until March 15th, 2023.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Exports \/ Supplies to Special Economic Zones Letter of Undertaking: <\/b>According to GST Notification No. 16\/2017, dated July 7, 2017, any registered person who chooses to sell goods or services for export without paying IGST is required to provide a bond or a LUT (Letter of Undertaking) in Form GST RFD-11. This is in accordance with rule 96A of the CGST Rule-2017. Simply said, to export products without having to pay IGST, all registered taxpayers who export goods will need to submit LUT in GST RFD-11 form. The LUT application must be finished by March 31, 2023, or before supply for exports and SEZ, whichever comes first. Note that the preceding LUT is only valid through March 31, 2023.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Options for GST Schemes: <\/b>GST Composition Scheme: If you want to choose the GST Composition Scheme for the financial year 2023\u20132024, the deadline to opt in or out is March 31, 2023. To opt into the composition system, both the seller of products and the service provider must complete Form CMP-02. A different way to impose taxes under the GST is the Composition Scheme, which is intended for small taxpayers. The threshold turnover threshold to qualify as a small taxpayer has been increased from Rs. 1 crore under notified conditions to Rs. 1.5 crore as per GST Notification 14\/2019.<br \/>\nWith effect on January 1, 2021, or the final quarter of FY 2020\u20132021, registered persons with aggregate turnover up to Rs 5 Cr. are permitted to submit their GST returns on a quarterly basis in addition to making monthly tax payments under the GST Quarterly Return Monthly Payment (QRMP) scheme. Taxpayers should be aware that the deadline to opt in or out of the QRMP Scheme for the fiscal year 2023\u20132024 is April 30, 2023.<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><b>Refund of GST: <\/b>In certain situations, a simplified GST process enables taxpayers to receive a <a href=\"https:\/\/www.cagmc.com\/gst-refund-process\/\" target=\"_blank\" rel=\"noopener\">GST refund<\/a> when they pay more tax than they owe. Taxpayers must apply for their GST refund by accurately completing the required paperwork if they wish to get it on time. According to the GST refund process, the money would be credited to each person&#8217;s account.<br \/>\nNote: The deadline for submitting a request for a GST refund is March 31, 2023.<br \/>\nRefunds are available in the following circumstances:<\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">ITC Inverted Duty Structure Refund.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">ITC for Exports Under a LUT.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Deemed Export Supplies Provisions for developers and SEZ units.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Completion of the provisional evaluation.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Backing up a pre-deposit.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Overpayment resulting from a mistake<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Refund of CGST and SGST paid by first holding the supply as an interstate supply but treating it as an intrastate supply.<\/span><\/li>\n<\/ul>\n<p><b>Begin a new sequence of invoice numbers: <\/b><span style=\"font-weight: 400;\">According to the GST advise published in 2019, GST taxpayers should begin a new invoice series at the beginning of the new fiscal year that is specific to the fiscal year. In relation to the issuance of a Bill of Supply by registered taxpayers who are using the composition scheme, supplying exempt goods or services, or both, Rule 49 of the CGST Rules 2017 contains a similar provision. <\/span><span style=\"font-weight: 400;\">Along with being a compliance issue, failing to follow Rule 46 or Rule 49&#8217;s requirements could cause issues for taxpayers when creating an <\/span><span style=\"font-weight: 400;\">E-Way Bill<\/span><span style=\"font-weight: 400;\"> on the E-Way Bill system, providing their Form GSTR 1, or requesting a GST refund.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>ITC pending: <\/b>It is crucial to use all your unused input tax credits for the current year. It&#8217;s time for you to finish the GST reconciliation of GSTR 2B with all your purchase invoices because the financial year is coming to an end. This is a crucial step for obtaining all your outstanding ITC. reconcile the credit that was used during the year and is listed in 2B, including any credits that were missed (vendor follow-up) and any additional credits (expenses accounting). Read vendor compliance for ITC augmentation as well.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Accounting entries and sales in financial statements versus GSTR 3B\/GSTR 1 entry and E-Way Bills: <\/b>Our sales are recorded in five different places: the GSTR-1, the GSTR-3B, the accounting entries, the financial statements, the fourth, and the E-Way invoices. The specifics of each of the five locations must be the same. Any variation in value could result in the payment of interest, a fine, or negative marking during a GST audit. Basis GSTR 3B post journal from the electronic credit and liability ledger to the input and output ledgers. Cash payment and the liability ledger should be offset.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Amendments\/Rectification<\/b><span style=\"font-weight: 400;\">: <\/span>In the March 2023 filings, it is a good idea to update and correct any errors or omissions made in the GSTR-1 or GSTR 3B returns for the prior fiscal year. The taxpayer should match up their ledgers, or books of accounts, with the submitted returns for the same. Then amend form GSTR 3B to reflect any variations (if any). Additionally, any errors in GSTR-1 that need to be corrected, such as uploading the incorrect GSTIN, submitting B2C invoices instead of B2B invoices, omitting invoices, etc., can now be corrected.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Checking Physical Stock: <\/b>It is crucial that there be no discrepancy between the physical stock you have on hand and the entry of that same stock in the books to prepare for income tax and GST departmental audit. While examining the actual stock, you should also look at ITC reversals. If there is a discrepancy between the two, see if any book sales were lost.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Credit Block Reversal: <\/b>If any inventory is written off at the end of the year. The ITC for the same must therefore be reversed in accordance with Section 17(5) of the CGST Act 2017.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Reconcile the e-Cash Ledger on the GST site with the books of accounts for the fiscal year 2022\u201323: <\/b>At the end of the year, the GST TDS\/TCS credit is transferred to the E-Cash ledger. It is crucial to verify that this sum matches what is in your records.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>180 days for vendor payments: <\/b>The fiscal year is ending, and it is imperative that all outstanding bills be paid on time. That will ensure that there are no backlogs going into the upcoming fiscal year. If the vendor payment is not made, it is crucial that all unpaid invoices are paid. Once the payment has been made on time, reconciliation will be easier to complete, and ITC claims will go through without any issues.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Output (liability): <\/b>Verify whether a GST debit note, or credit note needs to be provided for any undercharging, overcharging, or customer returns on purchases. For credit notes, the deadline is October 31. Verify the provisions of the contract relating to discounts and the necessity to provide credit notes. Make sure that section 18(6) is followed when transferring or selling plant and machinery. Consider performing a related party transaction valuation check.<br \/>\nComparing the electronic liability ledger with the books of accounts, examine the tax utilisation entries that were made. Check for MSME non-compliance (helpful for realization) and evaluate the tax implications on consumers based on the debtor&#8217;s ageing report. consumers&#8217; input tax credits (ITCs) may not be available until payment. If necessary, review GSTR-1 and make any necessary changes, such as switching the kind of tax or the outward supplies from B2C to B2B. If credit must be extended to clients, make sure to do so before the deadline. (A typical directive that adjustments won&#8217;t be allowed after the fiscal year&#8217;s end can be issued.)<\/li>\n<\/ul>\n<h2 id=\"to\"><b>Other Compliances to be kept in mind<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Various other compliances to be kept in mind are:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An individual must submit Form CMP-02 on the common site by March 31, 2023, or later to be eligible for the composition scheme for the fiscal year 2023\u20132024.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A registered person must submit Form GSTR-4 by April 30, 2023, if they chose the composition system for the fiscal year 22\u201323.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In accordance with <\/span><a href=\"https:\/\/rbi.org.in\/Scripts\/Fema.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">FEMA<\/span><\/a><span style=\"font-weight: 400;\">, the export revenues&#8217; e-BRC receipt must be validated within nine months. Inability to do so calls into doubt the legitimacy of &#8220;zero-rated supply.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In accordance with the Supreme Court&#8217;s ruling on the extension of the deadline, submit a refund application within the proper time frame.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure that items delivered for task work or approval are received within the allotted time frame (1+1-year inputs\/3+2 years CG) by keeping track of their status. The invoice must be escalated if it is not received on time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify the accrual\/provision entries made at year&#8217;s end for transactions involving relatives, and evaluate the GST ractifications, including the potential for importing services.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">For revenues greater than Rs. 5 crores, the HSN 6-digit level must be displayed on tax invoices as of April 1, 2021.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Make sure it is accurate. <\/span><span style=\"font-weight: 400;\">Register for GST<\/span><span style=\"font-weight: 400;\"> in all states where supplies are made, adhering to the fixed establishment, supply, and other necessary concepts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">On the use of ITC, only for the corresponding tax heads, interest at 18% per year is required to be paid.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Make careful to keep a copy of the letter of protest if tax is paid over protest (pre-notice\/departmental visit) or if an ITC is reversed over protest.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep records of notices, letter covers, replies\/responses (mail + RPAD), etc. in a separate correspondence file.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep records of inbound, outbound, RCM, EWB, and documentation (tax invoices, e-in, vouchers, etc.) for six years following the deadline for filing the fiscal year&#8217;s annual returns (for fiscal year (FY) 22\u201323, six years following December 31, 2023)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establishing strong internal controls, implementing technology, creating standard operating procedures for indirect taxation, and providing ongoing training and education for the GST compliance staff are all necessary for meeting these requirements.<\/span><\/li>\n<\/ul>\n<h2 id=\"conclusion\"><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is crucial to comply with GST requirements at the end of each year since it is a requirement under law that guarantees governments get taxes on all goods and services purchased by their residents, even those that are imported1. According to GST laws, there are various compliance requirements that must be satisfied at the conclusion of every fiscal year. Penalties and legal repercussions may result from failure to adhere to these duties. Therefore, it is crucial to adhere to the yearly GST work list and fulfil the compliance requirements before the end of each financial year.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The GST Year-End Checklist is a GST taxpayer&#8217;s most crucial document as March approaches! The month of March is over, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":42643,"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>GST Year-End Checklist - Goyal Mangal &amp; 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