Mismatch Formats - Goods and Service Tax, 03.06.2017 | Goods and Service Tax Forms - GST PDF Download

 Page 1


GOODS AND SERVICES TAX RULES, 2017  
MISMATCH FORMATS 
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
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GOODS AND SERVICES TAX RULES, 2017  
MISMATCH FORMATS 
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
Results of Matching after filing of the Returns of September (to be filed by 20
th
 October) 
  
Month 
Bill of Entry No. /Invoice/Debit 
Note/Credit Note ITC/Output Liability Interest 
Date Number Taxable Value Integrated Central 
State 
/ UT Cess Integrated Central State Cess 
A. 
Finally Accepted Input Tax Credit 
A.1 
Details of Invoices, Debit and Credit Notes of the month of September that have matched 
1 September               Nil       
2 Septmeber               Nil       
A.2 
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed 
by 20th September but mismatch was rectified in the return for the month of September filed by 20th October 
1 
August               Nil       
2 
August               Nil       
A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had 
become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September 
filed by 20th October and the reclaim is being allowed alongwith refund of interest. 
1 
Month               Refund       
2 Month               Refund       
B. 
Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October 
B.1 Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by 
20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return 
for month of September to be filed 20th October 
1 July               Two Months       
2 July               Two Months       
B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return 
September filed by 20th October 
1 August               One Month       
2 August               One Month       
B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section  42/ 43  and that have 
become payable in the return of September filed by 20th October 
1 August               One Month-high       
2 August               One Month-high       
C. 
Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November 
C.1 
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of 
Page 3


GOODS AND SERVICES TAX RULES, 2017  
MISMATCH FORMATS 
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
Results of Matching after filing of the Returns of September (to be filed by 20
th
 October) 
  
Month 
Bill of Entry No. /Invoice/Debit 
Note/Credit Note ITC/Output Liability Interest 
Date Number Taxable Value Integrated Central 
State 
/ UT Cess Integrated Central State Cess 
A. 
Finally Accepted Input Tax Credit 
A.1 
Details of Invoices, Debit and Credit Notes of the month of September that have matched 
1 September               Nil       
2 Septmeber               Nil       
A.2 
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed 
by 20th September but mismatch was rectified in the return for the month of September filed by 20th October 
1 
August               Nil       
2 
August               Nil       
A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had 
become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September 
filed by 20th October and the reclaim is being allowed alongwith refund of interest. 
1 
Month               Refund       
2 Month               Refund       
B. 
Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October 
B.1 Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by 
20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return 
for month of September to be filed 20th October 
1 July               Two Months       
2 July               Two Months       
B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return 
September filed by 20th October 
1 August               One Month       
2 August               One Month       
B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section  42/ 43  and that have 
become payable in the return of September filed by 20th October 
1 August               One Month-high       
2 August               One Month-high       
C. 
Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th November 
C.1 
Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of 
August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and 
will become payable in the return for month of October to be filed 20th November 
1 
August               Two Months       
2 August               Two Months       
C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return 
for October to be filed by 20th November 
1 September               One Month       
2 September               One Month       
C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section  42/43  and that will 
become payable in the return of October return to be filed by 20th November 
1 September               One Month-high       
2 September               One Month-high       
D. 
Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December 
D.1 Details of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched and may become payable in the 
return for November to be filed by 20th December in case mismatch not rectified in the return for October to be filed by 20th November 
1 September               Nil/Two Months       
2 September               Nil/Two Months