Question15:
Can you please guide us on mandatory nature of documents series numbers to be reported in GSTR-1.
Following key questions follow:
1- Payment and Receipt vouchers to be reported in GSTR-1 are pertaining to only GST related transactions or it is also required to report other expenses, loans & advance etc.
2- If it is only to be reported related to GST related transactions, then:
a- For Payment Vouchers - Is it relating to payment against normal purchases of inward supplies of goods or services or does it relates to payments relating to reverse charge self invoices.
If it relates to reverse charge self invoices also, then do we also need to show these invoice numbers in invoice nos. column in document section in GSTR-1.
3- Receipt Vouchers - Is it only relating to advance received relating to GST invoices or all payments relating to GST invoices and other receipts non-related to GST transactions.
4- Debit/Credit Notes - again - are they related to GST or non-GST transactions also.
5- In the end, it is being observed, that documents section is not getting updated after feeding data in portal, after generating summary, Any tips to resolve this ?
An early response will be helpful, since tomorrow is the last date for GSTR-1.
Answer:
Point-wise reply to your question is as under;
1. Details of Payments and Receipt Vouchers relating GST only are required to be reported in GSTR-1 statement. Advances received relating supply of services are also required to be reported in the said statement.\
2 - Payment Voucher - As per Sections 31(3)(g) and 9(3) or (4) {Reverse Charge} of CGST Act, 2017 Payment Voucher will be issued by the registered person in case of payment of tax on reverse charge basis at the time of making payment to supplier. Payment Vouchers are not required to be issued for normal inward supplies. Further it is informed that Payment Voucher Nos are required to be shown in Tile No. 13 of the GSTR-1 Statement .
3. As per Section 31(3)(d) of CGST Act a registered person is required to issue Receipt Voucher in case of receipts of advances for supply of services only at present and not for other purchases including non-GST purchases.
4. According to the provisions of Section 34 of CGST Act Debit/Credit Noted are to be issued relating GST supplies only.
5. This problem related Common Portal during a few last days. The problem has been resolved and you can see the amended status now. (Reply Dt. 10/01/2018)