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所在平台: Udemy |
课程主页: https://www.udemy.com/course/new-gst-returns/
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课程名称：ClearTax的新GST电子学习认证 课程概述： 本课程旨在介绍新的GST（商品及服务税）申报系统。传统的GST申报过程需要手动获取销售发票数据，以便与纳税人报告的进项税额（ITC）进行匹配。而新的GST申报系统在很大程度上实现了过程自动化，提高了供应商和收件方的可见性。如今，GST申报需要在GSTR-1中报告销售和出口的详细信息，同时在GSTR-3B中为常规纳税人申报ITC和税款的汇总。ITC金额是暂定申报的，并涉及到与GSTR-2A的对账，这会导致过量抵免或不足抵免的情况。纳税人可以在给定财政年度的两个日期之前调整这种差异：1）下年度九月的GSTR-3B申报截止日期；或2）该财政年度的年度申报截止日期。新的GST申报系统旨在简化目前多种申报的流程。此新系统及格式在2018年7月21日举行的第28届GST委员会会议上首次介绍。新的申报原型提供了实际申报的具体形式及详细的申报流程。 课程的主要优势包括： - 简化的申报为基于用户的配置，能够根据纳税人的实际情况展示相关的信息字段。 - 供应商可以实时不断地上传发票，收件方可及时采取行动。 - 申报表的简化及申报程序将降低合规成本。 - 纳税人能够在提交后修改其申报，并可为一个税期提交多达两个修正申报。 此课程适合希望了解和掌握新GST申报系统的所有相关人员。
The present GST return system had a manual process of fetching the sales invoice data for the purpose of matching with the ITC reported by taxpayers. Whereas the New GST return system automates the process to greater extent giving visibility of the process to both the parties -suppliers and the recipients.At present, GST returns requires details of sales and exports to be reported in GSTR-1 return, as well as the summary ITC and tax to be declared in GSTR-3B for regular taxpayers.The ITC amount is claimed on a provisional basis and involves reconciliation with GSTR-2A. The reconciliation results in either excess credit claims or short of claims. The taxpayer can adjust this difference in subsequent returns earlier of two dates for a given financial year. 1) Due date of filing GSTR-3B for September of the next year or 2) Due date of Annual returns for that financial year.New GST return is aimed to simplify the current return filing process which has multiple returns. The new system and format of the GST returns was initially introduced in the 28th GST Council meeting meeting held on 21 July, 2018.The return prototype gave a concrete picture of how the returns look like in actual and the detailed process of filing too.Below are some of the benefits of simplified returns which makes its introduction a necessary move:Simplified returns are profile based returns. A lot of supplies come under the ambit of GST. However, most of the dealers deal with only a few supplies. Thus, a profiling questionnaire will enable the GST return format to display only those information fields that are relevant to the taxpayer's profile.Invoices can be uploaded by the supplier on a continuous and real-time basis, which will be available for action to be taken by the recipient.The simplification in forms and filing procedure will lead to lower compliance costs.Taxpayers will be able to amend their returns once filed, and file up to two amendment returns for a tax period.
