Question 48:

We have Two GSTIN for: - 1. Manufacturing unit situated in Mohali, Punjab 2. Trading of goods situated in Maharashtra at Corporate Office, Mumbai And submitting monthly return regularly in Mohali and Punjab. We want to ask you towards amount of aggregate turnover to be recorded in GSTR-1 for the month of April 2018 GSTIN-wise. For example: If our aggregate turnover are Rs.(90+10)=100 Crores for manufacturing unit, Mohali and trading of goods, Mumbai. Kindly suggest us which amount of turnover are to be recorded GSTIN-wise. We are expecting prompt reply towards this issue. Whereas we have to file GSTR-1 on or before 30th May 2018.

Answer

As per instruction no. 3 given in GSTR-1 Form, The information of aggregate turnover of preceding year and first quarter is required in first year only and in subsequent years it will be auto populated.

The above said explanation is reproduced herewith:-

"3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years. "

But if the same is not auto populated on the portal then mention it yourself, but the turnover should be GSTIN wise i.e. 90 and not 100. (Reply dt. 31/05/2018)