Hindustan Unilever Limited

GST Returns Simulation

Draft for discussion
April 25, 2017
Key Decisions
Decision Points
1 UTGST will be same as the final format. Different column or in place of SGST

ITC -1 report should be downloaded from portal and should be saved in systems of HUL
2

It has been agreed that the closing balance of previous months in vendor recon will be the opening balance of next month
3

FYI: GSTR 3 should be populated as report from the SAP so that it can be matched with GSTR-3 Provided by Portal after monthly return
4
5 No brand will come on reports, GSTR, Layouts
6 Distribution of ISD will happen at a SAC level

All Debit / credit notes for sales returns and purchase returns will have different document type for identification
7

For return filing of advances, only month-end open advances will be considered
8
9 Legacy Uploads to be done away with in GST regime

For LLPL, all JVs to be uploaded will have a tax codes. Capability to be given to LLPL for assigning tax codes
10

Material masters to be updated to mark goods which comes under provisional assessments
11
12 FI postings cannot be done without tax codes
13 All 2W matches for purchases done from foreign vendors has to be stopped
GST Returns Formats Discussion
GSTR Forms Date
- GSTR 1
Subsections: 1.5, 1.7, 1.8, 1.9, 1.10, 1.11, 1.12, 1.14
17th April
- GSTR 2
Subsection: 2.4, 2.12
- GSTR 2
Subsection: 2.5, 2.6, 2.7, 2.8, 2.9, 2.10 (Part 1), 2.11, 2.13, 2.14
- GSTR 1A
- GSTR 2A 21st April
- GSTR 3
- GSTR 6
- GSTR 6A
- GSTR 7
- GSTR 7A
- GSTR ITC 1
- GSTR 9
- GSTR 9B 25th April
- GSTR 10
- Liability Ledger
- Cash Ledger
- ITC Ledger
GST Returns: Old Vs New Formats
New Law Old Law
For filling outward supplies GSTR-1
Inward supplier changes shared to supplier GSTR-1A
Details to inward supplies Part A, B, C, D of FORM GSTR - 2A Part A of GSTR- 2A
Return by Input Service Distributor GSTR-6
Returns filed by ISD made available to receipent Part B - GSTR -2A
Details of Tax deducted at source and returned filed by deductor GSTR -7
Details of Tax deducted at source by deductee made available to deductee Part C - GSTR -2A
Tax collected at source by E-Commerce GSTR-8
Tax collected at source by E-Commerce made available to concerned person Part D of form GSTR-2A

Submission of Monthly Return GSTR-3

Furnish Quaterly Return GSTR- 4

Return by Non-Resident Taxable Person GSTR-5
Correction, Addition and Deletion of details by ISD GSTR-6A
Certificate made available to deductee for TDS GSTR-7A
Notice to a registered person for failing to pay tax GSTR - 3A
Final acceptance of Input Tax Credit GST MIS -1 GST ITC-1
Discrepancy in claims of input tax credit to be made available to receiver GST MIS -1 GST ITC-1
Discrepancy in claims of input tax credit to be made available to supplier GST MIS -2 GST ITC-1
Duplication of claims of Input Tax Credit (Inward Supplies) GST MIS -1 GST ITC-1
GST Returns: Old Vs New Formats
New Law Old Law
Final acceptance of reduction in output tax liability GST MIS - 3 GST ITC-1
Discrepancy of claims of output tax liability to made available to supplier GST MIS -3 GST ITC-1
Discrepancy of claims of output tax liability to made available to recipient GST MIS - 4 GST ITC-1
Duplication of claims for reduction in output tax liability GST MIS - 3 GST ITC-1
Refund of interest paid on reclaim of reversals GST PMT -3
Discrepancy in details furnished by E- Commerce operator and declared by
GST MIS-5 GST ITC-1
supplier, made available to supplier
Discrepancy in details furnished by E- Commerce operator and declared by
GST MIS -6 GST ITC-1
supplier, made available to E-Commerce Operator
Unresolved discrepancies between E- Com operator and supplier, addition of
GST MIS-5 GST ITC-1
output tax liability and interest payable details , made available to supplier
Annual return GSTR 9
Person paying tax under section 10, Annual Return GSTR 9A
Turnover greater than one crore INR, audited annual reports duly certified GSTR 9B
Final Return GSTR 10
Person Having UIN and claiming refund of taxes paid on his inward supplies GSTR-11
Application for GST Practitioner GST PCT -1 GST TRP -1
Certificate for GST Practitioner GST PCT - 2 GST TRP -2
Disqualifying GST Practitioner GST PCT GST TRP -4
Notice to GST Practitioner GST PCT GST TRP -3
List of GST Practitioners GST PCT - 5 GST TRP -5
Authorise a GST Practitioner GST PCT - 6 GST TRP -6
Withdraw a GST Prcatitioner GST PCT - 7 GST TRP -7
GST Returns Formats
GSTR List of GST Returns/Statements to be furnished by Registered Persons Business
Owners
1
Subsections
1.5 Taxable outward supply to a registered person
Taxable outward supplies to a consumer where Place of Supply (State Code) is other than the State where supplier is located (Inter-
1.6
state supplies) and Invoice value is more than Rs 2.5 lakh
1.7 Taxable outward supplies to consumer (Other than 6 above)
1.8 Details of Credit/Debit Notes
1.9 Nil rated, Exempted and Non GST outward supplies
1.10 Supplies Exported (including deemed exports)
1.11 Tax liability arising on account of Time of Supply without issuance of Invoice in the same period.
1.12 Tax already paid (on advance receipt/ on account of time of supply) on invoices issued in the current period
1.13 Supplies made through e-commerce portals of other companies
1.13
Supplies made through e-commerce portals of other companies to Registered Taxable Persons
(Part 1)
1.13
Supplies made through e-commerce portals of other companies to Unregistered Persons
(Part 2)
Invoices issued during the tax period including invoices issued in case of inward supplies received from unregistered persons liable
1.14
for reverse charge
Applicable Not Applicable
GST Returns Formats
GSTR 2 Details of Inward Supplies/Purchases Received Business Owners

Subsections
2.4 From Registered Taxable Persons including supplies received from unregistered person in case of reverse charge

2.5 Goods /Capital goods received from Overseas (Import of goods)

2.6 Services received from a supplier located outside India (Import of services)
2.7 Details of Credit/Debit Notes
2.8 Supplies received from composition taxable person/unregistered person & other exempt/nil/non GST supplies
2.9 ISD credit received
2.10 (Part 1) 10(1) TDS Credit received
2.10 (Part 2) TCS Credit received
2.11 ITC Received on an invoice on which partial credit availed earlier
2.12 Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice
Tax already paid under Reverse Charge in earlier tax periods on account of time of supply for which invoices issued
2.13
in the current period

2.14 ITC Reversal

Applicable Not Applicable

GST Returns Formats
GSTR Description Business Owners
GSTR - 1 List of GST Returns/Statements to be furnished by Registered Persons
GSTR - 1A Details of outward supplies as added, corrected or deleted by the recipient
GSTR - 2 Details of Inward Supplies/Purchases Received

GSTR - 2A Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier

GSTR - 3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax

GSTR - 3A Notice to a registered taxable person who fails to furnish return under section 27 and section 31
GSTR - 4 Quarterly Return for compounding Taxable persons
Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the
GSTR - 4A
supplier
GSTR - 5 Return for Non-Resident foreign taxable person
GSTR - 6 ISD return

GSTR - 6A Details of inward supplies made available to the ISD recipient on the basis of FORMGSTR-1 furnished by the supplier

GSTR - 7 Return for authorities deducting tax at source

GSTR - 7A TDS Certificate
GSTR - ITC-1 Communication of acceptance, discrepancy or duplication of input tax credit claim

GSTR - 8** Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C

Applicable Not Applicable On Hold

GST Returns Formats
GSTR – 9 Annual return
GSTR - 9A Simplified Annual return by Compounding taxable persons registered under section 8

GSTR - 9B Reconciliation Statement

GSTR - 10** Final return

GSTR – 11 Details of inward supplies to be furnished by a person having UIN

GSTR - TRP-1 Application for enrolment as Tax return preparer

GST - TRP-2 Enrolment certificate as Tax return preparer

GSTR - TRP-3 Show cause to as Tax return preparer
GSTR - TRP-4 Order of cancelling enrolment as Tax return preparer
GSTR - TRP-5 List of Tax return preparers
GSTR - TRP-6 Consent of taxable person to Tax return preparer

GSTR - TRP-7 Withdrawal of authorization to tax return preparer

Liability Ledger

Cash Ledger

ITC Ledger

Applicable Not Applicable

Flow of GSTR during monthly return filing (GSTR 1)
10th before 15th 15th
Outward
Supply Customer
Upload after accepting . Auto
Upload GSTR 1 Download Download GSTR 1A
rejecting

HUL Timelines
GSTR Date Activity GST/Tops Branch IT Expectation from Customers

1st Report GSTR 1.5,1.7,1.8,1.9,1.10,1.11,1.12,1.14,1.5(A),1.7(A),1.8(A),1.10(A),1.11(A)

- Review of reports & matching with CBTs

2nd/3rd/4th
- Review of reports & matching with E2E

5th /6th/7th Resolution

8th Upload
9th Confirmation

GSTR 1 10th Contingency Date

Interactions with Customers

12th /13th /14th Check if any Amendments

15th Final Amendments

16th /17th Interact with Customers

18th /19th Finalize the Amendments

Responsibilities
Flow of GSTR during monthly return filing (GSTR 2-3)
Monthly
15-20
10th 15th before 17th Return –
Inward Payment
Supply GSTR 3
Vendor Upload Sales Auto Vendor by HUL AUTO
Download GSTR 2A Upload GSTR 2 Accept/Reject
GSTR 1A On 20th HUL will
Click on submit
HUL Timelines
GSTR Date Activity Procurements GSTN GST/Tops Branch IT Expectation from Vendors

1st - 30th Vendor recon for vendor real time/supplier invoice section in CAF

1st - 30th Following up with vendors

Next Month

1-10th Vendor recon for full month & following with vendors for differences

10th Download GSTR 2A

- Review of reports & matching with CBTs (Vendor Reconciliation)

10th /11th
- Review of reports & matching with E2E
Interactions with vendors and close key area gaps
12th /13th - Vendor agrees to accept changes
GSTR 2 - HUL to make changes

13th -15th Upload & Confirmation (HUL to remove if something is ineligible in GSTR 2)

1. Final credit published by GSTN, Download the final ITC from GSTN
15th 2. September onwards , downloading mismatch report (Vendor not
deposited tax)
Vendor acceptances on mismatches uploaded by HUL (if rejected then will be
After 16th
added in HUL’s liabilities)
Responsibilities
View in OptiVAT vs E2E vs OptiGST
OptiVAT E2E Expectations from Opti GST
1. Sales 1. Sales Goods & Returns Transactions Register (Goods + Services)
2. Sales Return 2. Sales Services & Returns 1. Sales Outward
3. Purchases 3. Stock Transfer (In/Out) 2. Sales Return
- Purchase GRR 4. Purchase goods & Returns 3. Purchase Register
- Purchase Invoice 5. Purchase Services & Returns 4. Purchase Returns Register
- Purchase Turnover 6. Residual 5. FI
4. Purchase return (GRR, Invoice, 7. Traffic Signal 6. Residual
turnover) 7. Stock Transfer In
5. Stock Transfer – In 8. Stock Transfer Out
6. Stock Transfer – Out 9. Debit Note/Credit Note Register
7. ZVAT/FI transaction (Purchase/Sales)
8. Trading P&L 10. Advances
11. Summary of Invoices
12. Exports
13. Traffic Signal
14. State-wise P&L
GSTR Return
- Return as being discussed
Comparison of E2E with financials to
understand missing items
- for H company
1. Sales goods
2. Sales Services
3. Stock Transfer with Excise

Comparison of Return Vs Financials for LLPL

& UIEL
Sales Goods : Reconciliation between E2E & PLBA as
per sales Hierarchy
Reco of Sales between E2E and PLBS Rs. In Cr
Company code Doc Type H I LLPL UIPL Total GSTR No. pending with CLOSE BY Action/Remark
1 Sales as per E2E Sales Goods - Revenue RV (2,762.3) (77.4) (1.5) (8.9) (2,850.1) GSTR-1.5
2 - Discount - On invoice RV 59.9 0.0 - - 59.9 GSTR-1.5
3 - Rebate - off invoice MT RV 18.1 - - - 18.1 GSTR-1.8
4 Total (2,684.3) (77.4) (1.5) (8.9) (2,772.0)
5 Add: Document type not considered in E2E
6 MT-TOT published code rectification AB 3.8 3.8 no action TOT published code rectification Jan'16
7 Water MT Customer Claim & Trade allowance to CSD KR 0.4 0.4 GSTR-1.8 IT Claim to move to Sales Register post new claim process eff. Jul'17
Direct FI posting used for sale & dist, but SA should be used only for
Direct FI sale, discount Posting & Correction entry SA 32.9 (0.4) (0.2) 32.3
8 Business 14-04-2017 Provision - Business to chk
9 Promotion item , currently going into Purchase goods WE 2.5 2.5 GSTR-1.8 Business 14-04-2017 These CBTs needed to change to purchase from Sales hirearchy
10 Claims currently going to Residual Register ZB 132.1 132.1 GSTR-1.8 IT Claim to move to Sales Register post new claim process eff. Jul'17
11 Claims provisions (H) & royalty (LLPL) going into the residual register ZM (4.1) (0.0) (4.1) na no action Provisions, will not go into the GSTR
12 Non-SAP Legacy data upload ZN (21.3) (21.3) GSTR-1.5 IT Modern fs Sale booking thru TB upload, need to upload legacy data
13 Total 146.3 (0.4) (0.2) - 145.7
14 Sales as per E2E Sales Goods CBTs (2,537.9) (77.8) (1.7) (8.9) (2,626.3)
15 Less : CBTs are there in E2E but not there in Sales hierarchy
16 20-RM Consumed (RM sale to 2P) RV (27.5) (0.1) - - (27.6) GSTR-1.5 Business 18-04-2017
17 14-Other Income (Scrap Sale) RV (3.0) (0.1) (0.0) (0.0) (3.1) GSTR-1.5 Business 18-04-2017
Need to include in sales hirearchy in PLBS
18 22-PM Consumed (PM sale to 2P) RV (0.7) - - - (0.7) GSTR-1.5 Business 18-04-2017
19 70-Advertising (On invoice Discount) RV 80.1 - - - 80.1 GSTR-1.5 Business 18-04-2017
20 Total 48.9 (0.2) (0.0) (0.0) 48.6
21 Add: CBTs of sales heirarchy not considered in E2E Sales Goods
22 CDT - Share Gain -: Sale Service Provision ZM (1.2) - - - (1.2) na no action will be Residual Register
23 Income from FranchaiServ -: Sale Service SA (0.0) - (2.6) - (2.7) GSTR-1.5 IT Currently going to Residual, need to bring to Sale Service
24 Income from Owned Sa -: Sale Service SA - - (5.1) - (5.1) GSTR-1.5 IT Currently going to Residual, need to bring to Sale Service
25 Merchandiser Recovery_Dr Module MI (0.2) - - - (0.2) GSTR-1.5 Business 18-04-2017 Currently going to Sale Service.
26 Total (1.5) - (7.7) - (9.2)
27 Sale as per Sales heirarchy from E2E Sales goods (2,588.3) (77.6) (9.5) (8.8) (2,684.2)
28 Sales as per heirarchy of PLBS (2,588.3) (77.6) (9.5) (8.8) (2,684.2)
29 Diff (0.0) (0.0) - - (0.0) 14
 Sale Service – Aug’16
Reco of Sales between E2E and PLBS Rs. In Cr
Company code H I LLPL UIPL Total
(110.19) (9.82) - (192.31) (312.32)
Sales as per E2E Sales Services

Add: Document type not considered in E2E

Document Type AB - Clearing Document (5.75) - (0.00) - (5.75)
Document Type KA - Expenses (0.02) (0.00) (0.00) - (0.03)
Document Type KR - Employee Benefits Expenses 6.30 0.08 0.22 2.08 8.67
Document Type RE - Reversal Entry (0.04) (0.00) 0.00 0.01 (0.03)
Document Type SA - Allowance/ Recovery/ Bonus 24.74 (0.04) (0.18) 0.91 25.42
Document Type WA - Expenses 0.00 - - - 0.00
Document Type WE - Expenses 35.10 0.94 0.62 0.95 37.61
Document Type Z1 - Expenses (0.06) (0.00) (0.00) (0.00) (0.06)
Document Type ZM - Provision (19.51) 0.53 0.08 (2.94) (21.84)
Document Type ZN - IOT 0.42 0.00 - - 0.42
Total 41.16 1.50 0.74 1.00 44.40

(69.03) (8.32) 0.74 (191.31) (267.92)

Sales as per E2E Sales Services CBTs

Less: CBTs are there in Sale Service Register but not in Sale heirarchy
B/S CBTs, Misc, Salary, travel Exp, Utility & etc 37.04 (8.32) 0.79 9.38 38.89

(15.66) (5.78) (10.09) (1.31) (32.84)

Add: CBTs of sales heirarchy not considered in E2E Sales Service

(121.73) (5.78) (10.14) (202.00) (339.65)

Sale as per Sales hierarchy from E2E Sales goods after Reco

(121.73) (5.78) (10.14) (202.00) (339.65)

Sales as per heirarchy of PLBS

Difference (0.00) - - (0.00) 15

(0.00)
Custom Duty /ED – Stock Transfer ; Jan’16
Custom Duty on imported stock in stock transfer register Reco between E2E & GL - 13406119
Custom E2E GL - WL Doc Type Diff
Duty Custom Value 4,40,35,615.80 - 4,40,35,615.88 - 0.08
Excise Duty on stock transfer register Reco of H company between E2E & Excise Gate Pass
E2E Excise Gate Pass Diff
1,67,95,77,391.00 1,68,61,15,886.00 65,38,495 Below is the reason wise differences
Excise Gate pass cancelled but cancell invoice
ED - 59,19,807 - 59,19,807 doesn't come in Gate Pass report
GI Reversed, hence Excise values are getting netted
- 5,17,718 - 5,17,718 off
Billing Document created in Dec.2015 but Excise
- 1,00,970 - 1,00,970 Invoice posted in Jan.16
1,67,95,77,391 1,69,26,54,381 -
CVD on imported stock in stock transfer register Reco between E2E & GL - 13406118
E2E GL - WL Doc Type Diff
CVD Value 215,229,370.93 - 219,849,816.12 - 4,620,445.19

Reco of diff between E2E CVD value and GL ACTION

E2E GL - WL Doc Type Diff Reason of differences TAKEN
- - 3,780,989.96 - 3,780,989.96 Revsesal entry passed in GL
419,727.65 - 1,259,182.95 - 839,455.30 Rectification entry passed in GL

16
Comparison of E2E with OptiVAT
Total In Rs Crore 2,777.98 -26.47 2,751.50 2,762.30 -7.87

State Base Amt (Sales) Base Amt (Sales Return) Total E2E Base Amount - Sales Goods Difference
1 Uttranchal 28.70 -0.31 28.39 28.40 -0.01
2 West Bengal 149.50 -2.23 147.26 171.90 -24.64
3 Uttar Pradesh 279.35 -2.31 277.04 277.14 -0.11
4 Tamil Nadu 301.66 -2.30 299.36 294.97 4.40
5 Telangana 123.22 -1.14 122.08 120.95 1.13
6 RAP 142.91 -0.64 142.27 142.30 -0.03
7 Rajsthan 92.24 -0.42 91.82 91.85 -0.03
8 Pondicherry 11.84 0.00 11.84 11.71 0.12
9 Punjab 94.64 -0.96 93.68 93.74 -0.06
10 Orissa 74.75 -0.73 74.02 74.08 -0.07
11 Madhya Pradesh 95.30 -0.30 94.99 95.02 -0.03
12 Maharashtra 454.93 -4.93 450.00 447.37 2.63
13 Kerala 77.79 -0.91 76.88 71.17 5.71
14 Karnataka 236.24 -2.60 233.65 230.14 3.50
15 Jharkhand 51.69 -0.37 51.32 51.33 -0.02
16 Jammu & Kashmir 19.12 -0.28 18.85 18.87 -0.02
17 Himachal Pradesh 13.72 -0.07 13.66 13.66 -0.01
18 Haryana 71.61 -0.95 70.66 70.68 -0.03
19 Gujrat 125.54 -1.44 124.10 124.22 -0.11
20 Goa 2.45 0.00 2.45 2.45 -
21 Dadar & Nagar Haveli 1.82 0.00 1.82 1.84 -0.02
22 Diu 0 0 - - -
23 Delhi 113.62 -1.75 111.87 111.95 -0.08
24 Chattisgarh 42.01 -0.21 41.80 41.81 -0.01
25 Bihar 96.20 -0.59 95.61 95.65 -0.04
26 Assam 77.13 -1.03 76.09 76.16 -0.07
27 Andaman Nikobar 0 0 2.93
17
Analysis for Maharashtra
Key Observation:

1. There are certain Bill Docs (Amounting to Rs 4.67 Cr) present in ZVAT but not in E2E
2. There are certain Bill Docs (Amounting to Rs 1.97 Cr) present in E2E but not in ZVAT
3. Legacy upload from BWC, ULFSMAH, UMH14,US003, USCRMAH amounts to 257 Cr.
4. There are certain bill docs present in both but value is not matching. (Attached- updated on previous file)

18
Analysis for West Bengal
Key Observation:

1. There are certain Bill Docs (Amounting to Rs 2.05 Cr) present in ZVAT but not in E2E
2. There are certain Bill Docs (Amounting to Rs 26.53 Cr) present in E2E but not in ZVAT
3. There are certain Bill Docs present in both register but amount is different
4. Legacy upload from UMH04 amount to 2.05 Cr

19
ZVAT vs financials Reco – December 2016
As per Financials – As per ZVAT – Variance –
118.57 Crore 122.60 Crore 4.03 Crore
ULINPK10a - 10-Sales
ULINPK101 - 101-Domestic
ZVAT total reconciled against all 2 series CBTs used in I company for
ULINPK10101 - 10101-Sales-Domestic
December 2016 (“2000000 to 2999999”)
ULIN/2110101 2110101 Sales-3P-Dom
ULIN/2110119 2110119 Memo Disc (100%) December 2016 1. Document type considered – “RV”
ULIN/2120114 2120114 MT - TOT - BB - Visibility - Off Invoice December 2016

ULIN/8860109 8860109 Sales-3P-Dom - Local Only 2. Document types excluded – “SA” (TTS manual provisioning, accruals,
ULINPK102 - 102-Exports
Transfer pricing adjustment)
ULINPK10201 - 10201-Sales-Exports
ULIN/2110201 2110201 Sales-3P-Export December 2016
Reasons for variance (ZVAT Vs. Financial 2 series) :
ULIN/2110202 2110202 Sales-3P-Export

ULIN/2160202 2160202 Sales CIGS Within BG exl December 2016 1. Scrap sales is getting accounted in 5 series CBT i.e. other income - CBT
ULIN/2160212 2160212 Sales CIGS Within BG - New December 2016 5140106 (Rs. 0.13 Cr)
ULIN/8890106 8890106 Sales CIGS Within BG - Local
2. Scrip sales ~Rs. 3.44 Cr – available in ZVAT but not reflecting in 2 series
ULIN/2160301 2160301 Sales to Subsidiaries - Export outside R
(Revenue Recognition??)  Raised with controllers. Accruals are
ULIN/2160205 2160205 EXP UL Sample Discount on Sale December 2016 reflected in 5 series; No sales entry is posted for I to H.
ULIN/2160209 2160209 Intercompany sales FG December 2016
ULIN/2160105 2160105 Sales to Subsidiaries - National December 2016 3. On-Invoice Discount (Rs. 0.46 Cr) not reflecting in Z-VAT sales register.
Reflecting separately in ZVAT Sales Return Register.
ULIN/2160213 2160213 Sale Domestic Reclass December 2016
Exp-UL/Non UL Dr/Cr Memo - Sales Oth.
ULIN/2120211 2120211 December 2016
Re
Return VS Financials Reco – January 2017
As per CBTs considered – As per Return – Variance –
Rs. -2.07 crore Rs. -12.20 Crores Rs. 10.13 Crores
ULINPK10 - 10-Sales
ULINPK101 - 101-Domestic
ULINPK10101 - 10101-Sales-Domestic
ULIN/2110101 2110101 Sales-3P-Dom January 2017
CBT Considered VS amount appearing in Return – Document Type not
considered
ULIN/8890105 8890105 Sales-3P Dom Local 0 balance as on Jan 2017
ULIN/2110114 2110114 Income from FranchaiServ January 2017 1) ZM document type not considered as entries pertain to manual
Income fr SUF one time Franchisee provisioning adjustments
ULIN/2110128 2110128 Fees January 2017
ULIN/2110115 2110115 Income from Owned Salons January 2017 Reasons for Variances
ULIN/2110122 2110122 Income from Lakme Monetization January 2017
1) CBT 2160104 AquaGel Income of Rs. 8.71 cr not considered as
Pertains to Discount – not
ULIN/2120317 2120317 Trade TPR-FreeGoods- Off considered
clarity to be provided for filing Gujrat Returns
2) CBT 2120901 – Coupons Redemption Loyalty Points of Rs. 0.31 cr not
ULIN/8860109 8860109 Sales-3P-Dom - Local Only 0 balance as on Jan 2017
considered as CBT is for accounting entries
ULIN/8860102 8860102 IntIncome-TaxRefund 0 balance as on Jan 2017 3) CBT 2120317 Trade TPR Free goods of Rs. 0.34 cr not considered as
ULIN/8850512 8850512 MiscInc-others 0 balance as on Jan 2017 amount pertains to discount given
ULIN/8850515 8850515 MiscInc- Saloon Income 0 balance as on Jan 2017 4) Difference of Rs. 1.32 cr in CBT 4152001 is due to setting off IT income
against IT Difference
ULIN/8850516 8850516 MiscInc- Training 0 balance as on Jan 2017
5) CBT 3110341 COGS – Difference of Rs. -0.51 cr pertains to ZM entries
ULIN/8850517 8850517 MiscInc- Commission 0 balance as on Jan 2017
ULIN/8850507 8850507 MiscInc-Oth –LC 0 balance as on Jan 2017
ULIN/5142029 5142029 MiscInc-Oth January 2017

2160104 AquaGel Conversion Income Clarity Required

2120901 Coupons Redp Loyalty Out of Scope

2120317 Trade TPR-FreeGoods- Out of Scope

GSTR 1- Table wise Deep Dive
GSTR 1.5: Outward Supply to Registered Person
Missing columns
Columns identified Generated at State
level
Not Applicable

Taxable outward supplies to a registered person

Tax on this
Invoice IGST CGST SGST UTGST
POS(only if Indicate if invoice is
GSTIN of E-
different Supply paid under
GSTIN/U Commerce
from the attracts provisional
IN Goods/Ser HSN/SAC Taxable Amo Amo Amo Amo location of reverse assesment Operator (If
Number Date Value Rate Rate Rate Rate applicable)
vices code Value unt unt unt unt recepient charge (Check
Box)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
E2E
Sales
Sales Goods Sales Goods Sales Goods Sales Goods Goods
Taxable
Bill Doc Bill Date Gross Value Chapter ID Value
OptiVAT
Sales Sales Sales Sales Sales
Taxable
Bill Doc Bill Date Gross Amt Value
Part A: Sales
Key ask in terms of tables E2E/OptiGST Requirements Problem Areas (based on analysis of 1 day
data of E2E)
GSTIN/UIN E2E/OptiGST Populated from customer masters 1. Recheck Coding:
- Sale type to be rechecked. 820 Intrastate locations
Goods/Services E2E/OptiGST Basis HSN/SAC codes
are tagged as Interstate
HSN/SAC codes E2E/OptiGST To be updated from masters. SAC codes has to be mapped in E2E/OptiVAT - Chapter ID is missing in certain transactions. Either
masters doesn’t have HSN codes against the
Tax Amount & Rate E2E/OptiGST Basis Actual Invoice details material or coding needs to be rechecked
Place of Supply E2E/OptiGST Populate state code when bill to & ship to locations are different 2. New Tagging:
- Cancelled invoices should be tagged separately
RCM E2E/OptiGST Separate condition type for RCM, incase any supply comes under RCM in future* 3. Few transactions might qualify for column 17 hence
capability to be developed to generate GSTIN Number
Provisional Assessments E2E/OptiGST Masters has to be maintained for items under Provisional Assessments
Source of data E2E/OptiGST All FI postings or non SD postings has to come in OptiVAT
GSTR 1.5: Outward Supply to Registered Person (contd.)
Part B: Stock Transfer
Key ask in terms of tables E2E/OptiGST Requirements Problem Areas (based on analysis of 1 day data of
E2E)
Source Modification E2E/OptiGST Only interstate movements (Stock Transfer/Job Workers etc.) 1. Recheck Coding/Masters for missing Chapter IDs
E2E/OptiGST
- For Packaging Materials (Euro Size Pallet, Euro Size
Sending Plant Suppliers in GSTR
Magnum Pallets, Plastics crates)
Receiving Plant E2E/OptiGST Customer in GSTR - Own Materials (Materials Code:
IIME100,LYLM1R2,LYMJ1R2,LYMK1R1,LZAD101,LZAE
10, LZAE101)
2. STN Value is zero for these ‘Packing Material’.
Packing Materials are hired equipment.
3. What controls can be built into systems to prevent
and identify stock transfers done through
documents created manually ?
 Missing columns

GSTR 1.6: Interstate supply to unregistered users with value >2.5L Columns identified Generated at
Not Applicable
State level

Taxable outward supply to a consumer where Place of Supply(State Code) is other than the state where supplier is located (Inter-State Supplies) and Invoice value is more than Rs 2.5
Lakhs (Unregistered Users)
Invoice IGST POS (only if
Recipient' Tax on this invoice is
Name of the different from the
s State Taxable paid under provisional
recipient Number Date Value Goods/Service HSN/SAC Rate Amount location of
Code value assessment (Check Box)
recipient)
1 2 3 4 5 6 7 8 9 10 11 12
E2E

OptiVAT

Key ask in terms of tables E2E/OptiG Requirements Report Requirements

ST
Recipient’s State Code E2E/OptiGST State code of Ship To address
Name of the recipient E2E/OptiGST Unregistered recipient Name should be populated here
Invoice Number, Date, Value E2E/OptiGST To be populated from actual invoices
Goods/Services E2E/OptiGST To be updated based as ‘Goods’ /”Services’ on the HSN & SAC values
HSN/SAC codes E2E/OptiGST To be updated from masters. SAC codes has to be mapped in E2E/OptiVAT
Taxable Value E2E/OptiGST To be populated form actual invoices
Tax Amount & Rate E2E/OptiGST Basis Actual Invoice details
Place of Supply E2E/OptiGST Populate state code when bill to & ship to locations are different
Provisional Assessments E2E/OptiGST Masters has to be maintained for items under Provisional Assessments
GSTR 1.7: Outward Supply to Unregistered Person
Missing columns
Columns identified Generated at State
level
Not Applicable

Taxable outward supplies to consumer (Unregistered) : Consolidated, intra state supplies to unregistered person for each tax rate, State-wise inter-state supplies with value less than 2.5L

Tax on this supply is

Goods/Servi State code (Place of Aggregate Taxable IGST CGST SGST
HSN/SAC paid under provisional
ces Supply) Value
assessment

Rate Amount Rate Amount Rate Amount

1 2 3 4 5 6 7 8 9 10 11
E2E

OptiVAT

Considering Consumer Sales- manual SA JV Upload

Key ask in terms of tables E2E/OptiG Requirements Report Requirements
ST
Source E2E/OptiGST Sales to consumer - Manual JV Upload, FI Posting has to come
Goods/Services E2E/OptiGST Basis HSN/SAC codes
HSN/SAC codes E2E/OptiGST To be updated from masters. SAC codes has to be mapped in E2E/OptiVAT
State Code (Place of Supply) E2E/OptiGST Basis Ship to location
Aggregate Taxable Value E2E/OptiGST Ship to Location –wise aggregate sum of total transactions with unregistered
customers for value less than INR 2.5 Lakhs
Tax Amount & Rate E2E/OptiGST Basis Actual Invoice details
Provisional Assessments E2E/OptiGST Masters has to be maintained for items under Provisional Assessments
*Discuss LLPL & TTH has to come here
GSTR 1.8: Debit/Credit Notes raised
Missing columns
Columns identified Generated at State
level
Not Applicable

Details of Credit/Debit Note

Differential Tax
Type of Note Debit Note/Credit Note Original Invoice Differential Value
GSTIN/UIN IGST CGST SGST
(Credit/Debit) (Plus/Minus)
No Date No Date Rate Amount Rate Amount Rate Amount
1 2 3 4 5 6 7 8 9 10 11 12 13
Other than
reverse Charge
E2E
Sales Goods Sales Goods Sales Goods Sales Goods
Register Register Register Register Sales Value Register
Original Invoice Original
Bill Doc Bill Date Number Invoice Date Gross Value
OptiVAT
Sales return Sales return Sales Return Sales Return Sales Return
Original Invoice Original
Bill Doc Bill Date Number Invoice Date Gross Amount
Considering Sales Return
Key ask in terms of tables E2E/OptiG Requirements Problem Areas (based on analysis of 1 day data of E2E)
ST

Source E2E/OptiGST 1. Sales Return? Coming in E2E- Sales return/ Rebate in Sales Goods
2. Claims/Rebate Coming in OptiVAT sales return
3. Recovery (goods)
GSTIN/UIN E2E/OptiGST Populated from customer masters 1. Recheck Coding:
E2E/OptiGST
- Credit Notes generated for invoices dated past last financial year should not be included
Type of Note(Debit/Credit) Returns/Claims marked as Credit Note
in returns. Presently appearing E2E and OptiVAT data
Recoveries marked as Debit Note
2. Recheck coding/masters for missing original invoice numbers & dates
Tax Amount & Rate E2E/OptiGST Basis Actual Invoice details 3. Original Invoice numbers and dates are not mapped in case of rebates
4. Rebate data field is captured as positive entry in E2E, should appear as negative entry in
OptiGST data
Understanding Debit Credit Note Scenarios
GSTR 1.9: Nil Rate, Exempted & Non-GST Supplies
Missing columns
Columns identified Generated at State
level
Not Applicable

Nil Rate, Exempted, Non GST outward Supplies

Goods/Services Nil Rated (Amount) Exempted (Amount) Non GST Supplies (Amount)

1 2 3 4 5
Interstate Supplies
to registered Goods/Services Export Salt NA
person
Intrastate Supplies
Export
to registered Goods/Services Salt NA
?? Does Stock Transfer/ Job works will come here
person
Interstate Supplies
Goods/Services NA NA NA
to consumers

Intrastate supplies Goods/Services NA NA NA

to consumers

Report Requirements
1. Consolidated values should be calculated based on the data filled in table 1.5, 1.7 for each type (Nil Rated/Exempted/Non GST Supplies) transactions with
- Interstate supplies to registered person
- Intrastate supplies to registered person
- Intrastate supplies to consumers
- Intrastate supplies to consumers
2. Master List to be created/updated with all items classified as Nil Rated, Exempted, and Non GST Supplies items
GSTR 1.10: Exports
Missing columns
Columns identified Generated at State
level
Not Applicable

Supply Exported (including deemed exports)

Shipping Bill/Bill of
Invoice IGST CGST SGST
Exports
Tax on this
supply is
paid under
Description
Goods/Serv provisional
Number Date Value HSN/SAC Taxable Value Number Date Rate Amount Rate Amount Rate Amount
ices assessmen
t

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
E2E
Sales goods Sales goods Sales goods Sales goods Sales Goods
- With GST Payments
Register Register Register Register Register
- Without GST Payments
Bill Doc Bill Date Gross value Chapter ID Taxable Value
OptiVAT
- With GST Payments Sales Sales Sales Sales
- Without GST Payments Bill Doc Bill Date Gross Value Taxable Value

Key ask in terms of tables E2E/OptiGST Requirements Problem Areas (based on analysis of 1 day
data of E2E)
Goods/Services E2E/OptiGST Basis HSN/SAC codes 1. Shipping bill number and Shipping bill date
E2E/OptiGST
is a required field for Export Return. Now
HSN/SAC codes To be updated from masters. SAC codes has to be mapped in E2E/OptiVAT
the data is captured manually in the system.
Tax Amount & Rate E2E/OptiGST Basis Actual Invoice details How can we automate the process?
E2E/OptiGST
2. In case of Deemed Exports, Shipment
Bill of Exports- Nos & Date Populate Shipping details
details of movement from H to I is to be
Provisional Assessments E2E/OptiGST Masters has to be maintained for items under Provisional Assessments considered or exports from I???
3. Movement type has to have all the
scenarios of exports/Deemed Exports
GSTR 1.11: Advances Received
Missing columns
Columns identified Generated at State
level
Not Applicable

Tax Liability arising on account of Time of Supply without issuance of invoice in the same period
GSTIN/UIN/ Tax
Name of Document Goods/Servi HSN/Sac of Amount of advance received/Value of IGST CGST SGST
Customer State code Nos. Date ces Supply Supply provided without raising a bill Rate Tax Rate Tax Rate Tax
1 2 3 4 5 6 7 8 9 10 11 12 13

Key ask in terms of tables E2E/OptiG Requirements Report Requirement

ST
GSTIN/UIN E2E/OptiGST Populated from customer masters
E2E/OptiGST
1. Dump of Open Advances- Clear
State Code Populated from county code based on Ship-To state
with Ajay
Document Number & Date E2E/OptiGST Advance Receipt Note number to be populated
Goods/Services E2E/OptiGST Basis HSN/SAC codes
HSN/SAC codes E2E/OptiGST To be updated from masters. SAC codes has to be mapped in E2E/OptiVAT
Amount of Advance E2E/OptiGST Balance Advance value for which supply of goods/services is pending at the month end to be
populated
Tax Amount & Rate E2E/OptiGST Basis Actual Invoice details

Source E2E/OptiGST All advances collected during a period plus all advances adjusted during period and hence net
balance will be closing advances
GSTR 1.12: Tax Paid on Advances Received
Missing columns
Columns identified Generated at State
level
Not Applicable

Tax already paid (on advance receipt/on account of time of supply) on invoice issued in the current period

Tax paid on receipt of advance/on account of time of supply

Transaction ID IGST CGST SCST
Invoice Number (A number assigned by the system when tax was paid) Rate Tax Rate Tax Rate Tax
1 2 3 4 5 6 7 8

Key ask in terms of tables E2E/OptiG Requirements Report Requirement

ST

Invoice Number E2E/OptiGST Invoice number for which net payable is zero as advance has been received
E2E/OptiGST
1. A logical system to be built to
Transaction ID Populated from systems when taxes are paid for the advances; System logic to tag advance and
flow information from GSTR
invoicing
1.11 to 1.12, Check with Infosys
Tax Amount & Rate E2E/OptiGST Basis Actual Invoice details

Source E2E/OptiGST All the invoice for which advances have been collected in the prior period and paid in GSTR
1.11
Report Format for Advances
During the month of July
During the month of August

Summary of
advances
Amount
Category Adv receipt Amount collected Closing Category Advances receipt Advances collected Amount adjusted Closing
adjusted
Period 1 100 -100 0 Open 3 100 -100 0
Period 2 100 -100 0 Open 4 100 -100 0
Period 3 100 0 100 Open 5 100 0 100
Period 4 100 0 100 Period 6 100 -100 0
Period 5 100 0 100 Period 7 100 -100 0
500 -200 300 Period 8 100 0 100
Period 9 100 0 100
Period 10 100 0 100
500 -200 300

Summary invoices Summary Invoices

Advances
ref of
Invoice number Amount collected or ref of advance Invoices number Amount Advances collected or not
advance
not
Inv 1 100 yes 1 Inv 6 100 yes 6
Inv 2 100 no Inv 7 100 no
Inv 3 100 yes 2 Inv 8 100 yes 7
Inv 4 100 no Inv 9 100 yes 3
Inv 5 100 no Inv 10 100 yes 4
500 500

GSTR 1.5 500 GSTR 1.5 500

GSTR1.11 300 GSTR1.11 300

GSTR 1.12 NA GSTR 1.12 -200
800 600
GSTR 1.14: Summary of Invoices Issued
Missing columns
Columns identified Generated at State
level
Not Applicable

Invoices Issued during the tax period including invoices issued in case of Inward Supplies received from unregistered person liable for reverse charge

Number of Cancelled Net Number of Invoices

Sl. No. Series number of Invoices From To Total Number of Invoices
Invoices Issued
1 2 3 4 5 6 7

Key ask in terms of tables E2E/OptiG Requirements Report Requirement

ST
Series Number of Invoice E2E/OptiGST All series followed in a State (Sales SD, Sales FI, Claims, Recoveries, STO)- Unit wise, document 1. FI based invoices have a series
type wise. Royalty to PLC/credit note (no invoice is given by PLC) of company code, needs to
E2E/OptiGST
change at a business place level
From Start
3. No concept of buffer
To E2E/OptiGST End

Total Number of Invoices E2E/OptiGST Gross

Number of Cancelled Invoices E2E/OptiGST Cancelled Invoices has to be flagged in the E2E

Net Number of Invoices issued E2E/OptiGST Net

 Upload GSTR 1

10th

Auto GSTR 2A,

Part A, Part C Auto GSTR 6A

Upload GSTR 6 13th

Upload GSTR 2 Auto GSTR 2A, Part B

15th
GSTR 6A (ISD)-Auto Details furnished
GSTR 6A: Auto Populated from GSTR 1
GSTR 6 (ISD)- Table wise Deep Dive
Details furnished from GSTR 6A
Flow of GSTR during monthly return filing (GSTR 6)
10th 13th
Inward Supply
Vendor Upload Sales Auto
Download GSTR 6A Upload GSTR 6

HUL Timelines

GSTR Date Activity Procurements GSTN GST/Tops Branch IT Expectation from Vendors

1st - 30th Vendor recon for vendor real time/supplier invoice section in CAF

1st - 30th Following up with vendors

Next Month

1-10th Vendor recon for full month & following with vendors for differences

10th Download GSTR 6A

- Review of reports & matching with CBTs (Vendor Reconciliation)

GSTR 6
10th / 11th/12th - Review of reports & matching with E2E
/13th - Issuing of invoices for distribution ITC credits
- Charge off and Reallocation of credits

13th Upload & confirmation of GSTR 6

Responsibilities
GSTR 6.4: Inputs from registered taxable person
Missing columns
Columns identified Generated at
State level
Not Applicable

From Registered Taxable Persons (To be Auto- populated from counter party GSTR-1 and GSTR-5)
Invoice IGST CGST SGST Eligibility Total Tax available as ITC ITC available this Month
of ITC as IGST CGST SGST IGST CGST SGST
POS (Only Input/Capi
if different tal
from the goods/Inp
location of ut
GSTIN of Taxable the services/N
Supplier Number Date Value Services SAC Value Rate Amount Rate Amount Rate Amount recipient) one Amount Amount Amount Amount Amount Amount
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Other than supplies attracting reverse charge
Auto Populated
Not Autopopulated
Purchase Purchase Purchase Purchase
register register register Register
Invoice Invoice Gross Taxable
E2E number date Value Value
Purchase Purchase Purchase Purchase Purchase
Register register register register Register
Invoice Invoice Gross Gross
OptiVAT Number Date Value Chapter ID Value

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

SAC E2E/OptiGST Populated from the SAC masters 1. Auto populated details of
E2E/OptiGST
inward supply is made available
Taxable Value From the actual invoice details
to ISD in form GSTR 6A basis
Tax Amount & Rate E2E/OptiGST From actual invoice details GSTR 1 of supplier
2. Details not populated has to be
entered
Place of Supply E2E/OptiGST Populate county code of states of receiving location when billing address is 3. Tagging of services as ISD
different than shipping address 4. Tick/untick to be present to
Eligibility of ITC E2E/OptiGST Basis Condition record (deductible/non deductible)- Input Goods, capital Goods, populate only selected
Services, None, all 4 cuts should be available transactions for which credit
will be taken
Total tax available as ITC E2E/OptiGST Auto tick basis matching in vendor recon
ITC available this month E2E/OptiGST System to pop up whatever is untick by user Auto Populated
GSTR 6.5: Debit/Credit Notes
Missing columns
Columns identified Generated at
State level
Not Applicable

Details of Credit/Debit Notes

Debit Differential Tax Eligibility Total Tax available as ITC ITC available this month
Note/Cred Original for ITC
it Note Invoice IGST CGST SGST (Select IGST CGST SGST IGST CGST SGST
Type of Differentia from drop
note l Value down as in
(Debit/Cre (Plus or Table 5
GSTIN dit) No Date No Date Minus) Rate Amount Rate Amount Rate Amount above) Amount Amount Amount Amount Amount Amount
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Purchase Purchase Purchase
register register Register
Invoice
Nos & Nos & Gross
date date Value
Other than Reverse Charge

Reverse Charge
Details to be auto populated from counter GSTR 1 and GSTR 5
Key ask in terms of tables E2E/OptiGST Requirements Report Requirement
GSTIN of Supplier E2E/OptiGST Populated from the Vendor Masters 1. Auto populated details of inward
supply is made available to ISD in form
Type of Note (Debit/Credit) E2E/OptiGST GSTR 6A basis GSTR 1 of supplier
Debit Note & Credit Note details E2E/OptiGST From the actual debit note & credit note details 2. Tagging of Debit/Credit Notes as issued
to ISD
Original Invoice details E2E/OptiGST From actual invoice details 3. Reverse Charge auto populated & non
reverse charges to be filled??
Differential Value E2E/OptiGST From the gross value of debit/credit note
Differential Tax Amount & Rate E2E/OptiGST From Debit/Credit Notes details
Eligibility of ITC E2E/OptiGST Basis Condition record (deductible/non deductible)- Input Goods, capital Goods, Services, None,
all 4 cuts should be available
Total tax available as ITC E2E/OptiGST Auto tick basis matching in vendor recon
ITC available this month E2E/OptiGST System to pop up whatever is untick by user
Auto Populated
GSTR 6.6: Input Service Distribution
Missing columns
Columns identified Generated at
State level
Not Applicable

Input Service Distribution

Document Type Invoice/Document No.
(Invoice/revised ISD Credit Distributed
invoice/debit
note/revised debit
GSTIN of the note/credit GSTIN of receiver
Supplier note.credit note) Number Date SAC of credit Number Date IGST CGST SGST
1 2 3 4 5 6 7 8 9 10 11

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

GSTIN of Supplier E2E/OptiGST Populated from the Vendor Masters????? 1. Input service Distribution is
E2E/OptiGST
distributed proportionally to
Document Type Document type ‘ Debit Note, Credit Note, Invoice’ based on document type
the turnover of the recipient
E2E/OptiGST
2. Logic of distribution will come
Invoice details (Nos & date) From actual invoice details
from ISD white paper
SAC E2E/OptiGST Populated from the SAC masters 3. Distribution will happen at
E2E/OptiGST
state level, not at unit level
GSTIN of receiver GSTIN of receiver of credit
4. Revised Debit Note/ Revised
Invoice Number & Date E2E/OptiGST Based on actual invoice details raised to the receiver of credit Credit Note/Revised Invoices
E2E/OptiGST
has been de-scoped
Tax Amount & Rate From actual invoice details furnished to receiver of credit
GSTR 6.7:
Missing columns
Generated at
ISD Ledger
Columns identified
State level
Not Applicable

ISD Ledger
Description IGST CGST SGST Total
1 2 3 4 5
Opening Balance
ITCs Received
ITC Reversal
ITC Distributed
Distributed as IGST
Distributed as CGST
Distributed as SGST
Closing Balance

Report Requirement
1. Report should give a consolidated statement on opening and closing balance of Input Service Tax distribution based on GSTR 6.4, 6.5 & 6.6
2. These has to tally with the ISD- CBT pools
 Submit GSTR 6 - 13th
Details gets furnished in Part B of Form 2A
 GSTR 2A
Auto Populated to share information with the recipient after filing
GSTR-1 i.e. post 10th

Reconciliation of details
GSTR 2A.4 PART A: Inward supply of recipient as declared by supplier
Generated at State
level

From registered taxable persons from including supplies received from unregistered persons in case of reverse charge

Invoice IGST CGST SGST

GSTIN/Na POS (Only if
me of different
unregister from the
ed location of
supplier recipient)

Goods/Ser Taxable
Number Date Value HSN/SAC Rate Amount Rate Amount Rate Amount
vices Value

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Auto Populated
GSTR 2A.5 PART A :Details of Credit/Debit Notes as declared by supplier
Generated at State
level

Details of Credit/Debit Notes

Debit Note/credit note Original Invoices Differential Tax

Type of
Differential
note
GSTIN Value (Plus
(Debit/Cre
or Minus)
dit)

IGST CGST SGST

No Date No Date
Rate Amount Rate Amount Rate Amount

1 2 3 4 5 6 7 8 9 10 11 12 13

Auto Populated
GSTR 2A.6: PART B: ISD Credit Received as declared by supplier
Generated at State
level

ISD credit received

Invoice/ Document details ISD Credit

GSTIN_ISD SAC

No Date IGST CGST SGST

1 2 3 4 5 6

To be populated from GSTR 6 furnished by ISD. This section will get published post 13th after submission of GSTR 6
(Check??)
Auto Populated
GSTR 2A.7(1) PART C : TDS Credit received
Missing columns
Columns identified Generated at State
level
Not Applicable

TDS Credit received

GSTIN of deductor Invoice/document TDS_IGST TDS_CGST TDS_SGST

Date of
Value on
Payment
which TDS
made to
has been
the
deducted
No Date Value deductee Rate Amount Rate Amount Rate Amount

1 2 3 4 5 6 7 8 9 10 11 12

The details in Part C is populated from GSTR-7 (TDS Return) filled by deductor of TDS Auto Populated
 IT capability required for reconciliation of details furnished by
suppliers getting auto-populated in GSTR 2A to match with HUL
purchase register
Reconciliation of Purchases with CBTs
Credit
Month Total VAT Paid Sum of Ded BS Sum of N-Ded P&L VAT as per Optivat 2W 3W
Note
April 35.23 31.78 3.44 15.54 - 0.00 0.83
May 40.10 37.65 2.45 40.84 - 0.02 0.00 0.58
Jun 38.90 36.90 2.00 38.57 - 0.02 0.01 1.10
Jul 39.00 36.80 2.20 46.06 - 0.01 0.01 1.57
Aug 34.67 32.40 2.27 35.39 - 0.01 0.00 1.30
Sep 37.37 34.86 2.51 38.94 - 0.01 0.00 1.54
Oct 39.26 35.76 3.50 36.73 - 0.01 0.00 2.72
Nov 33.41 30.43 2.98 33.28 - 0.01 0.00 0.22
Dec 42.48 39.22 3.26 43.83 - 0.01 0.00 0.21
Jan 44.65 41.15 3.50 45.50 - 0.01 0.00 0.43
Feb 41.58 39.75 1.83 40.75 - 0.03 0.00 0.17
Mar
Total 426.64 396.70 29.94 415.43 - 0.13 0.03 10.66
* Rs in Crore
Reasons for mismatch
Document Type VAT as per BS VAT as per PL Total VAT (In Rs Crore)
ZPAR 2.1 2.1 4.2 Not Restricted in OptiVAT
ZARS 0.1 0.8 0.9 Restricted in OptiVAT
ZARI 0.0 0.0 0.0 Not Restricted in OptiVAT
Not Available 3.4 0.7 4.1
Total 9.2* *April & May analysis to be added
Reconciliation of Purchases with CBTs for H
GSTR 2- Table wise Deep Dive
GSTR 2.4: Inward Supply
Missing columns
Columns identified Generated at State
level
Not Applicable

From registered taxable persons from including supplies received from unregistered persons in case of reverse charge
GSTIN/Nam Invoice IGST CGST SGST POS (Only if Eligibility of ITC as Total Tax available as ITC ITC available this month
e of different from inputs/capital IGST CGST SGST IGST CGST SGST
unregistere Goods/Serv Taxable the location goods/input
Number Date Value HSN/SAC Rate Amount Rate Amount Rate Amount
d supplier ices Value of recipient) services/none Amount Amount Amount Amount Amount Amount
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
E2E

OptiVAT
Purchase Purchase Purchase Purchase Purchase
register register register Register Register
Supplier
Supplier Tax Base
Invoice Gross Amt. Chapter ID
Invoice date Amt.
Number
Auto Populated
Not Auto populated (claimed)
Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person)
Auto Populated
Others

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Source E2E/OptiGST All vendor posting with RCM tax codes (Unregistered, imports, notified categories of goods/services) 1. If supply is received in more than one lot , invoice information will should be
NON RCM reported in the return period in which the last lot is received and recorded.
- Auto from GSTR 2A 2. Modify /add transactions which are not matching with invoice, differ with
- From vendor recon & HUL purchase register Stock in transit.
RCM 3. If supplier rejects the transactions, credit will be reversed with interest
- Auto from GSTR 2A
- From vendor recon & HUL purchase register

GRN vs Invoice E2E/OptiGST Invoice wise listing as we are going to capture invoice wise details

Reverse Charge Mechanism E2E/OptiGST The RCM transactions to be tagged. All RCM transactions to be uploaded as these won’t be auto-
populated

Tax Rates & Amount E2E/OptiGST Basis Actual Invoice details

Place of Supply (POS) E2E/OptiGST County code of ship to location to be populated where Bill to and Ship to locations are different

Eligibility of ITC E2E/OptiGST Basis Condition record (deductible/non deductible)- Input Goods, capital Goods, Services, None, all 4
cuts should be available

Total tax available as ITC E2E/OptiGST Auto tick basis matching in vendor recon

ITC available this month E2E/OptiGST System to pop up whatever is untick by user
Auto Populated
GSTR 2.5: Import of Goods
Missing columns
Columns identified
Not Applicable

Goods/Capital goods received from Overseas (Import of Goods)

Bill of entry/ Import Report IGST Eligibility of ITC as Total IGST available as ITC available this
Number Date Value HSN Taxable Value Rate Amount inputs/capitalgoods/none ITC month
1 2 3 4 5 6 7 8 9 10
E2E

OptiVAT
Purchase Register Purchase Register Purchase Register
Gross Value Chapter ID Tax Base Amt.

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Bill of Entry Number& Date E2E/OptiGST Populated form original Bill of Entry 1. E2E stock transfer from bonded WH to local units is treated
E2E/OptiGST
as Intrastate Stock Transfer. These transactions should be
Bill of Entry Value/HSN/Taxable Value Populated from the original Bill of Entry
treated as Import of goods.
IGST Rate & Amount E2E/OptiGST Populated form the original Bill of Entry 2. ITC will be available on the IGST paid on the imports based
on eligibility
Eligibility of ITC as inputs/capital E2E/OptiGST Basis Condition record (deductible/non deductible)- 3. Reconciliation with custom portals???
goods/none Input Goods, capital Goods, Services, None, all 4
cuts should be available
Total IGST available as ITC E2E/OptiGST Auto tick basis matching in vendor recon

ITC available this month E2E/OptiGST System to pop up whatever is untick by user
GSTR 2.6: Import of Services
Missing columns
Columns identified
Not Applicable

Services received from a supplier located outside India (Import of Services)

Invoice IGST ITC Admissibility
No Date Value SAC Taxable Value Rate Amount Total ITC admissible as input services/none ITC admissible this month
1 2 3 4 5 6 7 8 9
E2E
Purchase Purchase Purchase
Service Service Service
Vendor Vendor LIV Invoice
Invoice Nus Invoice Date Amount
OptiVAT
Purchase Purchase Purchase Purchase Purchase
register register Register Register Register
Supplier Supplier Tax Base Tax Base
Invoice Nos Invoice Date Amount Chapter ID Amount

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Invoice Number & Date E2E/OptiGST Populated form original Invoice 1. In OptiVAT purchase register of services , Supplier Invoice
E2E/OptiGST
number & date is missing.
SAC SAC needs to be populated from the SAC masters
Taxable Value E2E/OptiGST Populated from the original Invoice

IGST Tax Rates & Amount E2E/OptiGST IGST tax rates and amount from original Invoices

Total ITC admissible as input E2E/OptiGST Auto tick basis matching in vendor recon
service/none
ITC admissible this month E2E/OptiGST System to pop up whatever is untick by user
GSTR 2.7: Debit/Credit Notes
Missing columns
Columns identified Generated at State
level
Not Applicable

Details of Credit/Debit Notes

Eligibility
for ITC
Type of Debit Note/credit note Original Invoices Differential Tax Total Tax available as ITC ITC available this month
Differential (Select
note
GSTIN Value (Plus from drop
(Debit/Cre
or Minus) IGST CGST SGST down as in IGST CGST SGST IGST CGST SGST
dit)
No Date No Date Table 5
Rate Amount Rate Amount Rate Amount above) Amount Amount Amount Amount Amount Amount
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
E2E
Purchase
goods/serv
ices
GR gross
Amount
Value
OptiVAT
Purchase Purchase Purchase
return return return
Supplier Supplier
Invoice Invoice Gross Amt
Nos date

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

GSTIN E2E/OptiGST GSTIN of the sender is required, to be populated from original 1. Details will be auto populated form counter
invoice party GSTR 1 and GSTR 5 for registered
E2E/OptiGST
suppliers
Type of note (Debit/Credit)
2. Details not populated i.e. from unregistered
Debit Note/Credit Notes Nos & date E2E/OptiGST Debit Note /Credit note number date & invoices needs to be added vendors has to be added
Original Invoices Nos & date E2E/OptiGST Populated from original invoices
Differential Tax E2E/OptiGST Based on actual debit/credit note basis
Eligibility for ITC E2E/OptiGST Basis Condition record (deductible/non deductible)- Input Goods,
capital Goods, Services, None, all 4 cuts should be available
Total Tax available as ITC E2E/OptiGST Auto tick basis matching in vendor recon

ITC available this month E2E/OptiGST System to pop up whatever is untick by user Auto Populated
GSTR 2.8: Supplies – CTP /unregistered person & non GST supplies
Missing columns
Columns identified Generated at
* State level
Not Applicable

Supplies received from composition taxable person/unregistered person & other exempt/nil/non GST supplies
Value of supplies received from
HSN Code/SAC Compounding taxable Unregistered Taxable person not included Any exempt supply not included in Any nil rated supply not included in Non GST
Description Code Person in Table 4 above Table 4 above Table 4 above Supply
1 2 3 4 5 6 7
Interstate
Supplies
Intrastate
Supplies

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

HSN/SAC codes E2E/OptiGST To be picked up from HSN/SAC masters 1. Identification of suppliers as
E2E/OptiGST
Compounding taxable person
Value of supplies from CTP* Consolidated total of supplies received from CTP
2. Reconciliation of services &
Value of supplies from Unregistered E2E/OptiGST Consolidated value of supplies received from unregistered vendors which is not goods procured from CTP every
considered in RCM month as CTP files quarterly
return??
3. material /service Masters to be
created/updated with all items
classified as Nil Rated,
Exempted, and Non GST
Supplies items

*CTP- Compounding Taxable Person

 GSTR 2.9: ISD Credit Received
Missing columns
Columns identified Generated at
State level
Not Applicable

ISD credit received

GSTIN_ISD Invoice/ Document details SAC ISD Credit
No Date IGST CGST SGST
Auto Populated 1 2 3 4 5 6
Not auto populated (Claimed)
E2E

OptiVAT

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

GSTIN_ISD E2E/OptiGST GSTIN of ISD distributor 1. Basis invoices issued by supplier of ISD, the inward
E2E/OptiGST
supply details of the ISD will be auto populated
Invoice/Document details Based on the invoice raised by the ISD
2. Details not populated can be entered in the return
SAC E2E/OptiGST To be populated from SAC master data 3. Turnover details of past financial year will be
considered for distribution of credits
ISD Credit E2E/OptiGST Tax amount populated based on the actual invoice

Auto Populated
 GSTR 2.10: Part 1: TDS Credit Received
Missing columns
Columns identified Generated at
State level
Not Applicable

TDS Credit received

GSTIN of deductor Invoice/document Date of Value on TDS_IGST TDS_CGST TDS_SGST
Payment which TDS
made to the has been
No Date Value deductee deducted Rate Amount Rate Amount Rate Amount
1 2 3 4 5 6 7 8 9 10 11 12
E2E

OptiVAT

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

GSTIN of deductor E2E/OptiGST Populated from customer master 1. TDS deducted by CSD/other bodies
E2E/OptiGST
need to be matched with our books
Invoice/Document details Populated from original invoices
2. TDS deducted by deducte has to furnish
Date of Payment made to the deductee E2E/OptiGST details in GSTR-7 by 10th of subsequent
E2E/OptiGST
month
Value on which TDS has been deducted Populated form the original invoices
3. Made available to HUL in Part C- of form
E2E/OptiGST
GSTR 2A
TDS tax rate & amount Populated form original invoices
4. A report should show the outstanding
TDS credit from all the vendors

Auto Populated
GSTR 2.10: Part 2: TCS Credit Received
Missing columns
Columns identified Generated at
State level
Not Applicable

TCS_IGST TCS_CGST TCS_SGST

GSTIN of E-Commerce Merchant ID allocated by E-Commerce Gross Value of Taxable Value on which TCS has been
Portal Portal Supplies deducted Rate Amount Rate Amount Rate Amount
1 2 3 4 5 6 7 8 9 10

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Applicability of form is yet to be
decided

Auto Populated
 GSTR 2.11: Partial utilization of received ITC
Missing columns
Columns identified Generated at
State level
Not Applicable

ITC Received on an invoice on which partial credit availed earlier

ITC availed
Original Invoice/doc IGST CGST SGST
No Date Earlier This Month Earlier This Month Earlier This Month
1 2 3 4 5 6 7 8
E2E

OptiVAT

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Original Invoice details E2E/OptiGST Invoice details on which partial tax credit has been utilized needs to be 1. ITC taken earlier will be auto-
populated populated upon checking the invoice
Tax credit to be availed this month E2E/OptiGST For certain products, tax credit will be utilized partially, e.g. Capital goods
- Few line items mismatched in earlier periods, matched in vendor recon

Auto Populated
GSTR 2.12: Reverse Charge on account of advance
Missing columns
Columns identified Generated at
State level
Not Applicable

Tax liability under Reverse Charge arising on account of time of supply without receipt of Invoice
GSTIN/Name of Tax
HSN/SAC of
unregistered State Code Document No Goods/Services Taxable Value IGST CGST SGST
Supply
supplier Rate Tax Rate Tax Rate Tax
1 2 3 4 5 6 7 8 9 10 11 12

Key ask in terms of tables E2E/OptiG Requirements Report Requirement

ST
Identifying Advance E2E/OptiGST AD barcode- Scan will be advance transaction , Non –AD Barcode transactions will other 1. Need to upload advances made
transaction to the RCM/unregistered
E2E/OptiGST
supplier
Source RCM liability accrued for all advances paid for the supply which is under RCM (Unregistered or
Notified List)
*No need to upload GST paid to vendor on advances as that will come on vouching the
invoices in 2.5
GSTR 2.13: Invoicing of taxed RCM in earlier period
Missing columns
Columns identified Generated at
State level
Not Applicable

Tax already paid under Reverse Charge in earlier tax periods on account of time of supply for which invoices issued in the current period
TAX Paid on time of supply
Tansaction ID (A number assigned by the
Invoice No Invoice Date IGST CGST SGST
system when tax was paid)
Rate Tax Rate Tax Rate Tax
1 2 3 4 5 6 7 8 9

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Invoice Number E2E/OptiGST Invoice number for which net payable is zero as advance has been Paid
E2E/OptiGST
1. There is no amendment to this
Transaction ID Populated from systems when taxes are paid for the advances; System logic to
table , hence it is important to
tag advance and invoicing
adjust the advance against the
Tax Amount & Rate E2E/OptiGST Basis Actual Invoice details supply, else tax paid on
advance can’t be adjusted with
Logic All the invoices for which RCM was paid during advance payment in earlier period the supply and need to claim it
has to here . This is avoid payment of RCM twice ( one during advance and through refund
another during invoice , hence a deduction here ) 2. Invoice no will be auto-
populated from table 5,6 & 7
GSTR 2.14: ITC Reversal
Missing columns
Columns identified Generated at
State level
Not Applicable

ITC Reversal
ITC Reversal
S. No. Description IGST CGST SGST
Amount Amount Amount
1 2 3 4 5

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Scenarios -examples E2E/OptiGST Promo – memo 1. All these transactions has to
ISD reversals come here and reduced before
Disposal credit utilization of the month
Ineligible Reversed by government 2. Shall include ITC reversals on
ITC reversal on account of exempt and non-business supplies account of exempt and non
business supplies
 GSTR-2A Purchases of HUL

Vendor
Recon

Matching (Auto Tick) Mismatch Untick

Upload

GSTR-2

GT : No Mismatch

Upload Upload
HUL GSTR-1 MT : Might Mismatch GSTR-2
GSTR-1A
Upload
CST : Might Mismatch GSTR-2
Flow Chart from GSTR 1-2-3
Activity GSTR Forms Description

Upload GSTR-1 Sales

Download GSTR- 2A Purchase

Download GSTR-6A Purchase

Vendor Recon- identify Mismatch from

Reconciliation GSTR-6A+GSTR 2A
Purchase register

Upload GSTR 6 Purchase- ISD

Upload GSTR 2 Purchase

Download GSTR 1A

Download GSTR 3
 GSTR 1A
Auto Populated to share changes with the supplier
after filing GSTR-2 i.e. post 15th
GSTR 1A.5: Taxable outward supplies to a registered person Generated at
State level

Taxable outward supplies to a registered person

Invoice IGST CGST SGST Tax on this
POS(only if Indicate if
invoice is
different Supply
GSTIN of paid under
receiver/UIN Numbe Date Goods/Serv HSN/SAC Taxable Amoun Amoun Amoun from the attracts provisional
Value Rate Rate Rate location of reverse
r ices code Value t t t assesment
recepient charge
(Check Box)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

GSTR 1A.8: Details of Credit/Debit Note

Details of Credit/Debit Note
Debit Note/Credit Differenti Differential Tax
Original Invoice
GSTIN/UIN/Name Type of Note Note al Value IGST CGST SGST
of the recipient (Credit/Debit) (Plus/Min
No Date No Date
us) Rate Amount Rate Amount Rate Amount
1 2 3 4 5 6 7 8 9 10 11 12 13
Other than
reverse Charge

Reverse Charge

Auto Populated
 IT capability is required for reconciliation of GSTR 1A, auto
populated from GSTR 2 furnished by our customers, with our sales
 GSTR 3
Auto Populated
(Providing logic for our own report generation)
Flow to match GSTN GSTR 3 with HUL’s report of GSTR 3

HUL Timelines
Procureme
GSTR Date Activity GSTN GST/Tops Branch IT Expectation from Vendors
nts

GSTR 3

Responsibilities
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

Taxable Turnover Report ???

Export Turnover Report ???

Nil rated and Exempted Turnover Report ???

Non GST Turnover Report ??

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

State code Report Basis the ship to locations

Rate of Tax Report Basis HSN/SAC codes – Populated from GSTR 1.5 (column 5)

Value Report Gross Value of actual Invoice – consolidated sum of similar tax rated
items, Populated from GSTR 1.5 (column 4)
IGST Report Based on actual invoices- consolidated sum of similar tax rated
items, Populated from GSTR 1.5 (column 9)
Goods/Services Report Basis HSN/SAC codes – GSTR 1.5 (column 5)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

Rate of Tax Report Basis HSN/SAC codes – Populated from GSTR 1.5 (column 10,12)

Value Report Gross Value of actual Invoice, consolidated sum of gross values of similar tax
rated items, populated from GSTR 1.5 (column 4)
CGST Report Based on actual invoices, consolidated sum of CGST value of similar tax rated
items, populated from GSTR 1.5 (column 11)
SGCT Report Based on actual invoices, consolidated sum of SGST value of similar tax rated
items, populated from GSTR 1.5 (column 13)
Goods/Services Report Basis HSN/SAC codes – GSTR 1.5 (column 5)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

State code Report Basis the recipient state code,- populated from GSTR 1.6 (column 1)
& GSTR 1.7 (column 3)
Rate of Tax Report Basis HSN/SAC codes – Populated from GSTR 1.6 (column 9) & GSTR
1.7 (Column 5)
Value Report Gross value from actual invoices, consolidated sum of gross values
of similar tax rated items, populated from GSTR 1.6 (column 5)
- How to populate invoice value for interstate supply for invoice
value less than 2.5L??
IGST Report IGST Value of actual Invoice, consolidated sum of IGST values of
similar tax rated items, populated from GSTR 1.6 (column 10) &
GSTR 1.7 (Column 6)
Goods/Services Report Basis HSN/SAC codes – GSTR 1.6 (column 6) & GSTR 1.7 (column 1)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

Rate of Tax Report Basis HSN/SAC codes – Populated from GSTR 1.7 (Column 2)

Value Report Gross value from actual invoices, consolidated sum of gross values
of intrastate supplies of similar tax rated items, populated from
GSTR 1.7 ??????
CGST Report CGST Value of actual Invoice, consolidated sum of CGST values of
similar tax rated items, populated from GSTR 1.7 (Column 8)
SGST Report SGST Value of actual Invoice, consolidated sum of CGST values of
similar tax rated items, populated from GSTR 1.7 (Column 10)
Goods/Services Report Basis HSN/SAC codes – GSTR 1.7 (column 1)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

Taxable Value Report Consolidated sum of all taxable value- GSTR 1.10 (column 6)
IGST Report Consolidated sum of all IGST- GSTR 1.10 (column 10)
CGST Report Consolidated sum of all CGST- GSTR 1.10 (column 12)
SGST Report Consolidated sum of all SGST- GSTR 1.10 (column 14)
Goods/Services Report To be populated based HSN/SAC – GSTR 1.10 (Column 4)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

Month Report Previous tax period months when original invoice were raised??? Populated on individual
Invoice/Debit/Credit note
State Code Report Invoice State code – populated from revised invoices ship to state code???,
number level
Debit/Credit Note- populated from original invoices Ship-to location??

Document Type Report Invoice (GSTR 1.5A), Debit Note/Credit Note (GSTR 1.8A, column 2)
Number Report Invoice Number (GSTR 1.5A, column 4), Debit/Credit Note (GSTR 1.8A, Column 5)

Date Report Invoice Date (GSTR 1.5A, column 5), Debit/Credit Note (GSTR 1.8A, column 6)

Different Value (Plus or Minus) Report Invoice Value (GSTR 1.5A, Column 6)??? Debit/Credit Note (GSTR 1.8A, column 9)

IGST Report IGST Amount (GSTR 1.5A, Column 11)??? Debit/Credit Note (GSTR 1.8A, 11)

CGST Report CGST Amount (GSTR 1.5A, Column 13)?? Debit/Credit Note (GSTR 1.8A, 13)

SGST Report SGST Amount (GSTR 1.5A, Column 15)?? Debit/Credit Note (GSTR 1.8A, 15)

Goods/Services Report To be populated based HSN/SAC – GSTR 1.10 (Column 4)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

Month Report Months when original invoice were raised???
Value Report Based on invoice value of Part A of GSTR 6. In case of Exports, Taxable Value is
asked in the GSTR 6.5??, Exports value can be populated from GSTR 1.10
(Column 3)????
IGST Report Sum of IGST Value of Part A of GSTR 6.
CGST Report Sum of CGST Value of Part A of GSTR 6
SGST Report Sum of SGST Value of Part A of GSTR 6

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

State Code Report Populated based on the Suppliers Locations from original invoices?? 1. Populated based on Rate
slabs & Eligibility of ITC cut as
Rate of Tax Report Populated from GSTR 2.4(Column 8)
Goods Inputs, Capital Goods,
Services, None for all
interstate supplies received
Value Report Gross value from actual invoices, consolidated sum of gross values of similar tax 2. Reverse charge interstate
rated items, populated from GSTR 2.4 (column 4), GSTR 2.8 (Column 4,5,6,7) supply will come in GSTR 7.5

IGST Report Populated from actual invoices, consolidated sum of IGST value of similar tax
rated items, populated from GSTR 2.4 (column 9)
ITC of IGST available in the Report Consolidated sum of ITC of IGST available in the current month, populated from
current month GSTR 2.4 (column 19)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

State Code Report Populated based on the Suppliers Locations from original invoices?? 1. Populated based on Rate
slabs & Eligibility of ITC cut as
Rate of Tax Report Populated from GSTR 2.4(Column 8)
Goods Inputs, Capital Goods,
Value Report Gross value from actual invoices, consolidated sum of gross values of similar tax Services, None for all
rated items, populated from GSTR 2.4 (column 4), GSTR 2.8 (Column 4,5,6,7) intrastate supplies received
2. Reverse charge interstate
CGST Report Populated from actual invoices, consolidated sum of CGST value of similar tax
supply will come in GSTR 7.5
rated items, populated from GSTR 2.4 (column 11)
SGST Report Populated from actual invoices, consolidated sum of SGST value of similar tax
rated items, populated from GSTR 2.4 (column 13)
ITC of CGST available in the Report Consolidated sum of ITC of CGST available in the current month, populated from
current month GSTR 2.4 (column 20), None- nothing to be populated
ITC of SGST available in the Report Consolidated sum of ITC of SGST available in the current month, populated from
current month GSTR 2.4 (column 21), None- nothing to be populated

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

Assessable Value Report Value from Bill of Entry, consolidated sum of gross values 1. Populated based on Eligibility
- Goods_Inputs & capital Goods (GSTR 2.5 (column 3)) of ITC cut as Goods Inputs,
- Services (GSTR 2.6 (column 3)) Capital Goods, Services, None
- None (GSTR 2.5 (column 3) & GSTR 2.6 (column 3)) for all imports received
IGST Report Populated from actual invoices, consolidated sum of IGST value, populated from
GSTR 2.5 (column 7), GSTR 2.6 (column 7)
ITC of IGST available in the Report Consolidated sum of ITC of IGST available in the current month, populated from
current month GSTR 2.5 (column 10), GSTR 2.8 (column 9), None: No amount auto populated

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

Month Report Month in which original invoices generated?????

GSTIN/UIN Report Invoice : Revised GSTIN/UIN (GSTR 2.4A (column 4), Debit/Credit Note: (GSTR 2.7A (column 4)

State Code Report ????

Goods/Services Report Invoice: Goods/Services: populated from GSTR 2.4A (column 8), Debit/Credit Note: basis ???

HSN/SAC Report Invoice: Goods/services: populated from GSTR 2.4A (column 9), Debit/Credit Note: basis??

Document Type Report Invoice: If data picked from GSTR 2.4a, Debit/Credit Note: Populated from GSTR 2.7A (column 7)

Number Report Invoice: revised invoice number from GSTR 2.4A (column 5), Debit/Credit : Populated from GTSR 2.7a (column 5)

Date Report Invoice: revised invoice date from GSTR 2.4A (column 6), Debit/Credit : Populated from GTSR 2.7a (column 6)

Differential Value Report Invoice: revised invoice differential value from GSTR 2.4A (column 7)???, Debit/Credit : Populated from GTSR 2.7a (column 8)

IGST Report Invoice: IGST populated from GSTR 2.4A (column 12), Debit/Credit : Populated from GTSR 2.7a (column 10)

CGST Report Invoice: CGST populated from GSTR 2.4A (column 14), Debit/Credit : Populated from GTSR 2.7a (column 12)

SGST Report Invoice: SGST populated from GSTR 2.4A (column 16), Debit/Credit : Populated from GTSR 2.7a (column 14)

ITC available current month Report Invoice: IGST/SGST/CGST from GSTR 2.4A (Column 22,23,24), Debit/credit: Populated from GSTR 2.7A (Column 19,20,21)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

Month ????? 1. Populating transactions for
which Reverse Charge is
Value To be populated from GSTR 2.4 (column 4) applicable

CGST To be populated from GSTR 2.4 (column 11)

SGST To be populated from GSTR 2.4 (column 13)

IGST To be populated from GSTR 2.4 (column 9)

Goods/Services The logic of selecting goods/services to come from GSTR 2.4 (column 5)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

Description Report Populated from GSTR 2.14 (Column 2)

IGST Amount Report Populated from GSTR 2.14 (Column 3)

CGST Amount Report Populated from GSTR 2.14 (Column 5)

SGST Amount Report Populated from GSTR 2.14 (Column 7)

IGST Interest Report ?????
CGST Interest Report ????
SGST Interest Report ????

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

Excess input tax credit Report - Mismatch on account of higher GSTR 2 returns of HUL and lesser GSTR 1 from suppliers 1. To be populated based on the
claimed- IGST, CGST, SGST - Tax amount to be populated from mismatch invoices mismatch with the returns filed
Amount by the recipient of goods
Non reduction in ITC by Report - Mismatch on account of GSTR 1 of HUL and GSTR 2 of recipients on account of return of
recipients on credit notes – goods by recipient
IGST, CGST, SGST Amount - Tax amount to be populated from credit notes for which recipients has not
acknowledged

Supplies through E-Commerce Report Any mismatch on supplies done through a E-Commerce operators
Operators- IGST, CGST, SGST
Amount
Output tax reduced due to Report - Output tax reduced after settlement of communicated mismatches
matching of earlier
mismatched invoices
Interest of IGST, CGST, SGST Report ?????????
Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

Month Report Month for which tax is to be paid

Value Report Sum of values of total tax liability of outward supplies (6.7) , tax liability on account of
reverse charge (7.5). How the value for rectified/non rectified mismatched transactions will
be populated???

CGST/SGST/IGST Report Sum of CGST/SGST/IGST tax liability of outwards supplies (6.7), Tax liability on account of
reverse charge (7.5) and output tax liability on account of rectification/non rectification of
mismatch (7.7)???
Goods/Services Report Consolidated information of Value, CGST, SGST, IGST based on Goods & services
categorization has to be populated

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

GSTIN of TDS Deductor Report Populated from GSTR 2.10 (Part 1 - Column 1)

IGST Rate & Tax Report Populated from GSTR 2.10 (Part 1 - Column 7,8)
CGST Rate & Tax Report Populated from GSTR 2.10 (Part 1- column 9,10)

SGST Rate & Tax Report Populated from GSTR 2.10 (Part 1- column 11, 12)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

GSTIN of E-Commerce Operator Report Populated from GSTR 2.10 (Part 2 - Column 1)

IGST Rate & Tax Report Populated from GSTR 2.10 (Part 2 - Column 5,6)
CGST Rate & Tax Report Populated from GSTR 2.10 (Part 2- column 7,8)

SGST Rate & Tax Report Populated from GSTR 2.10 (Part 2- column 9,10)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

IGST Rate & Tax Total IGST tax credit available as Interstate Supplies (7.1), intrastate supplies (7.2), imports
(7.3), revision of purchases (7.4)
CGST Rate & Tax Total CGST tax credit available as Interstate Supplies (7.1), intrastate supplies (7.2), imports
(7.3), revision of purchases (7.4)
SGST Rate & Tax Total SGST tax credit available as Interstate Supplies (7.1), intrastate supplies (7.2), imports
(7.3), revision of purchases (7.4)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

IGST, CGST, SGST – Tax Payable Report Populated from Liability ledger, Column 13??

Debit Number – Cash Ledger Report Reference Number ??? (Cash Ledger column 3)
IGST, CGST, SGST – Cash Ledger Report Tax Paid (Cash Ledger column 7) How IGST, CGST, SGST will be differentiated??

Debit Number – Credit Ledger Report Reference Number ??? (Credit Ledger column 3)

IGST, CGST, SGST – Credit Ledger Report ????? Total value (Credit Ledger, column 10)

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Key ask in terms of tables Report Requirements Report Requirement

IGST, CGST, SGST – Interest Report Populated form Liability Ledger, column 14???
payable
IGST, CGST, SGST – Late payable Report Populated form Liability Ledger, column 15???

IGST, CGST, SGST – Others Report Populated form Liability Ledger, column 17???
payable
IGST, CGST, SGST – Interest paid Report Populated form Cash Ledger, column 8

IGST, CGST, SGST – Late paid Report Populated form Cash Ledger, column 10
IGST, CGST, SGST – Others paid Report Populated from Cash Ledger, column 11

Debit Number Report Reference Number??? Cash Ledger column 3

Auto Populated
GSTR 3: Auto Populated details Generated at
State level

Part B to be done based on Payment Challan 1, 2, 3,4 : Separate ask in treasury white paper

Auto Populated
GSTR 7: Table wise Deep-Dive
(Notification Awaited)
Flow of GSTR during monthly return filing (GSTR 7)
Before 10th 10th
Payment Certificate of TDS (GSTR
Outward Supply 7A) to vendor within 5
of TDS Vendors
Download Part C days from payment
Upload GSTR 7
GSTR 2A

HUL Timelines

GSTR Date Activity GST/Tops Branch IT Expectation from Customers

1st Report GSTR 7.4, 7.5, 7.6

- Review of reports & matching with CBTs

2nd/3rd/4th
- Review of reports & matching with E2E

GSTR 7 5th /6th/7th Resolution

8th Pay TDS

- Upload & Confirmation

9th
- Provide TDS certificate to deductee

10th Contingency Date

Responsibilities
GSTR 7.4: TDS Details Generated at
State level

Contract Details Invoice/Document TDS_IGST TDS_CGST TDS_SGST

GSTIN of deductee Number Date Value Number Date value Date of Payment to deductee Value on which TDS is to be deducted Rate Amount Rate Amount Rate Amount
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

Report Requirement
No Capability right now at transaction Level. Hence Reporting???
GSTR 7.5: Liability Payable & Paid Generated at
State level

Description IGST Payable CGST Payable SGST Payable Dr. No. IGST Paid CGST Paid SGST Paid
1 2 3 4 5 6 7 8
TDS
Interest on delayed payment of TDS
Fees for late filing of return
Others (Please Specify)
Total

Report Requirement
No Capability right now at transaction Level. Hence Reporting???
GSTR 7.6: Refunds Claimed Generated at
State level

S. No. Description CGST SGST IGST

1 2 3 4 5
1 Refund claimed from cash ledger
2 Bank Account Number*

Report Requirement
No Capability right now at transaction Level. Hence Reporting???
GSTR 7A: Tax Deduction Certificate
GSTR 7A: Tax Deduction certificate Generated at
State level

GSTIN
Name
Period From To

Certificate of Deduction of tax at Source

Description
TDS Certificate No.
GSTIN of TDS Deductor
Name of the Taxable Person /
Contractor:
GSTIN of Contrcator (Supplier)
Assessment Circle /Ward
Tax Period for which GSTR 7 is filed
GSTIN of Deductee
Date of TDS_IGST deducted and
Contract Details Invoice Details Payment deposited TDS_CGST TDS_SGST
to Value on which TDS is
No Date Value No Date Value deductee deducted Rate Tax Rate Tax Rate Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14

This certificate has been generated on the basis of information furnished in return by the TDS Deductee GSTIN……………………….

Report Requirement
Applicability??? Generated based on GSTR 7
 GSTR ITC-1
Communication of acceptance, discrepancy or duplication of input
tax credit claim
GSTR 9: Table Wise Deep-Dive
(To be furnished by 31st Dec of next year)
Flow of GSTR during monthly return filing (GSTR 9)
Before 31st Dec

Upload GSTR 9

HUL Timelines
GSTR Date Activity GSTN GST/Tops Branch IT
1st April Extraction
GSTR 9 Month of April Validation
31st May Return Filing

Responsibilities
GSTR 9.5:Details of Expenditure
Missing columns
Columns identified Generated at
State level
Not Applicable

a) Total Value of purchases on which ITC availed (interstate)

Goods
S. No. Description HSN Code UQC Quantity Tax Rate Taxable Value IGST Credit

Services
S. No. Description Accounting Code Tax Rate Taxable Value IGST Credit

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Goods/Services- S. No E2E/OptiGST ?????? Assumed a normal serial number basis HSN cut 1. To be populated from GSTR 2
for the complete financial year
Goods/Services-Description E2E/OptiGST Description of all interstate purchased goods/services has to be added
2. HSN wise consolidated entry
HSN/Accounting code E2E/OptiGST Chapter ID needs to be populated has to be done

Goods- UQC E2E/OptiGST Unit Quantity Codes needs to be populated

Goods- Quantity E2E/OptiGST Consolidated sum of all interstate inward supplies

Tax Rate E2E/OptiGST Tax Rates should be based on HSN/SAC Codes

Taxable Value E2E/OptiGST Consolidated interstate taxable value for complete Financial year for which credit
has been availed
IGST credit E2E/OptiGST IGST credit availed for the complete year, populated based on the returns filed in
GSTR 2 after all reconciliation

*Bold green color text indicates first time appearance of requirements

GSTR 9.5:Details of Expenditure (contd.)
Missing columns
Columns identified Generated at
State level
Not Applicable

b) Total Value of purchases on which ITC availed (intra-state)

Goods
Tax Rate Tax credit
S. No. Description HSN Code UQC Quantity Taxable Value CGST SGST CGST SGST

Services
Tax Rate Tax credit
S. No. Description Accounting Code Tax Rate Taxable Value CGST SGST CGST SGST

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Goods/Services- S. No E2E/OptiGST ?????? Assumed a normal serial number basis HSN cut 1. To be populated from GSTR 2
for the complete financial year
Goods/Services-Description E2E/OptiGST Description of intrastate purchased goods/services has to be added
2. HSN wise consolidated entry
HSN/Accounting code E2E/OptiGST Chapter ID needs to be populated has to be done

Goods- UQC E2E/OptiGST Unit Quantity Codes needs to be populated

Goods- Quantity E2E/OptiGST Consolidated sum of all intrastate inward supplies

Tax Rate (CGST+SGST) E2E/OptiGST Tax Rates should be based on HSN/SAC Codes
Taxable Value E2E/OptiGST Consolidated intrastate taxable value for complete Financial year for which credit
has been availed
Tax credit (CGST+SGST) E2E/OptiGST Tax credit availed for the complete year, populated based on the returns filed in
GSTR 2 after all reconciliation *Bold green color text indicates first time appearance of requirements
GSTR 9.5:Details of Expenditure (Contd.)
Missing columns
Columns identified Generated at
State level
Not Applicable

c) Total Value of purchases on which ITC availed (Imports)

Goods
S. No. Description HSN Code UQC Quantity Tax Rate CIF Value IGST Custom Duty Paid

Services
S. No. Description SAC Tax Rate Taxable Value IGST

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Goods/Services- S. No E2E/OptiGST ?????? Assumed a normal serial number basis HSN cut 1. To be populated from GSTR 2
for the complete financial year
Goods/Services-Description E2E/OptiGST Description of goods/services of all imports has to be added
2. HSN wise consolidated entry
HSN/Accounting code E2E/OptiGST Chapter ID of all imports needs to be populated has to be done

Goods- UQC E2E/OptiGST Unit Quantity Codes needs to be populated

Goods- Quantity E2E/OptiGST Consolidated sum of all import supplies

Tax Rate E2E/OptiGST Tax Rates should be based on HSN/SAC Codes

Taxable Value/CIF E2E/OptiGST Consolidated imports taxable value for complete Financial year for which credit
has been availed
Tax credit E2E/OptiGST Tax credit availed for the complete year, populated based on the returns filed in
GSTR 2 after all reconciliation
Custom Duty Paid E2E/OptiGST Basis Condition record *Bold green color text indicates first time appearance of requirements
GSTR 9.5:Details of Expenditure (Contd.)
Missing columns
Columns identified Generated at
State level
Not Applicable

d) Otner Purchases on which no ITC availed

S. No. Goods/Services Purchase Value

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

S. No. E2E/OptiGST ?????? Assumed a normal serial number basis HSN cut 1. Will all exempted
E2E/OptiGST
goods/services come here or
Goods/Services ‘Goods’/’Services’ based on HSN/SAC codes
details of all purchases on
Purchase Value E2E/OptiGST Consolidated sum of gross values of all invoices on which no ITC credit which ITC is yet to be
availed?? claimed???
 GSTR 9.5:Details of Expenditure (Contd.)
Missing columns
Columns identified Generated at
State level
Not Applicable

e) Sales Return

S. No. Goods HSN Code Taxable Value IGST CGST SGST

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Logics E2E/OptiGST Why coming in Purchase sections?? 1. Since goods returns are
Only for materials??? coming in e) will service
E2E/OptiGST
returns comes here? If not,
S. No. ?????? Assumed a normal serial number basis HSN cut
will we put adjusted sales in
Goods E2E/OptiGST ‘Goods’ based on HSN codes??? Or description of goods?? case of services??
HSN Code E2E/OptiGST Chapter ID of goods to be populated
Taxable value E2E/OptiGST Consolidated Taxable value for all sales goods returned in the Financial year
Tax Amount E2E/OptiGST Tax Amount to be populated based on total quantity returned

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

S. No. E2E/OptiGST Assumed a normal serial number???
Specify Head E2E/OptiGST Expenditure head ??- Salary contribution to PF, Dividend etc.
Amount E2E/OptiGST Amount under the expenditure head
GSTR 9.6:Details of Income
Missing columns
Columns identified Generated at
State level
Not Applicable

a) Total Value of supplies on which GST Paid (interstate)

Goods
S. No. Description HSN Code UQC Quantity Tax Rate Taxable Value IGST

Services
S. No. Description Accounting Code Tax Rate Taxable Value IGST

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Goods/Services- S. No E2E/OptiGST ?????? Assumed a normal serial number basis HSN cut 1. To be populated from GSTR 1
for the complete financial year
Goods/Services-Description E2E/OptiGST Description of sale of goods/services has to be added
2. HSN / SAC wise consolidated
HSN/Accounting code E2E/OptiGST Chapter ID needs to be populated entry has to be done

Goods- UQC E2E/OptiGST Unit Quantity Codes needs to be populated

Goods- Quantity E2E/OptiGST Consolidated sum of all interstate inward supplies

Tax Rate E2E/OptiGST Tax Rates should be based on HSN/SAC Codes

Taxable Value E2E/OptiGST Consolidated interstate taxable value for complete Financial year for which
output tax liability stands
IGST E2E/OptiGST IGST given for the complete year, populated based on the returns filed in GSTR
1/amended -1 after all reconciliation *Bold green color text indicates first time appearance of requirements
GSTR 9.6:Details of Income (contd.)
Missing columns
Columns identified Generated at
State level
Not Applicable

b) Total Value of supplies on which GST Paid (intra-state)

Goods
Tax Rate Tax
S. No. Description HSN Code UQC Quantity Taxable Value CGST SGST CGST SGST

Services
Tax Rate Tax
S. No. Description Accounting Code Tax Rate Taxable Value CGST SGST CGST SGST

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Goods/Services- S. No E2E/OptiGST ?????? Assumed a normal serial number basis HSN cut 1. To be populated from GSTR 1
for the complete financial year
Goods/Services-Description E2E/OptiGST Description of sale of goods/services has to be added
2. HSN / SAC wise consolidated
HSN/Accounting code E2E/OptiGST Chapter ID needs to be populated entry has to be done

Goods- UQC E2E/OptiGST Unit Quantity Codes for goods needs to be populated

Goods- Quantity E2E/OptiGST Consolidated sum of all intra-state inward supplies

Tax Rate (SGST+CGST) E2E/OptiGST Tax Rates should be based on HSN Codes
Taxable Value E2E/OptiGST Consolidated interstate taxable value for complete Financial year for which
output tax liability stands
Tax (SGST+CGST) E2E/OptiGST IGST given for the complete year, populated based on the returns filed in GSTR
1/amended -1 after all reconciliation *Bold green color text indicates first time appearance of requirements
GSTR 9.6:Details of Income (Contd.)
Missing columns
Columns identified Generated at
State level
Not Applicable

c) Total Value of supplies on which GST Paid (Exports)

Goods
S. No. Goods HSN Code UQC Quantity Tax Rate FOB Value IGST Custom Duty

Services
S. No. Services SAC Tax Rate FOB Value IGST

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Logics E2E/OptiGST Assume this table is not applicable for HUL as no taxes on export
Goods/Services- S. No E2E/OptiGST ?????? Assumed a normal serial number basis HSN cut 1. To be populated from GSTR 1
for the complete financial year
Goods/Services-Description E2E/OptiGST Description of goods/services of all exports has to be added
2. HSN wise consolidated entry
HSN/Accounting code E2E/OptiGST Chapter ID of all imports needs to be populated has to be done
3. Should Deemed exports be a
Goods- UQC E2E/OptiGST Unit Quantity Codes needs to be populated part of this??

Goods- Quantity E2E/OptiGST Consolidated sum of all exports

Tax Rate E2E/OptiGST Tax Rates should be based on HSN Codes

FOB Value E2E/OptiGST FOB Value of the exported items
Tax amount IGST E2E/OptiGST Tax given for the complete year, populated based on the returns filed in GSTR 1
after all reconciliation
Custom Duty E2E/OptiGST Nil on exports??? *Bold green color text indicates first time appearance of requirements
GSTR 9.6:Details of Income (Contd.)
Missing columns
Columns identified Generated at
State level
Not Applicable

d) Total Value of supplies on which no GST Paid (Exports)

Goods
S. No. Goods HSN Code UQC Quantity Tax Rate FOB Value

Services
S. No. Services SAC Tax Rate FOB Value

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Goods/Services- S. No E2E/OptiGST ?????? Assumed a normal serial number basis HSN/SAC cut 1. HSN wise consolidated entry
has to be done
Goods/Services-Description E2E/OptiGST Description of goods/services of all exports has to be added

HSN/SAC E2E/OptiGST Chapter ID of all imports needs to be populated for which no GST has been paid

Goods- UQC E2E/OptiGST Unit Quantity Codes needs to be populated

Goods- Quantity E2E/OptiGST Consolidated sum of all exports

Goods/Services: FOB Value E2E/OptiGST FOB Value of the exported goods/supplies

Services/Goods: Tax Rate E2E/OptiGST Tax Rate to be populated based on HAN/SAC codes

*Bold green color text indicates first time appearance of requirements

GSTR 9.6:Details of Income (Contd.)
Missing columns
Columns identified Generated at
State level
Not Applicable

e) Value of Other Supplies on which no GST paid

S. No. Goods/Services Value

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Logic E2E/OptiGST Non GST Supplies

S. No E2E/OptiGST ?????? Assumed a normal serial number

Goods/Services E2E/OptiGST Description as ‘goods’ /’ services’ basis HSN/SAC codes for all supplies for
which no GST has been paid
Value E2E/OptiGST Value of all exempted, nil rated goods/services has to be populated
 GSTR 9.6:Details of Income (Contd.)
Missing columns
Columns identified Generated at
State level
Not Applicable

f) Purchase Return
Goods
S. No. Goods HSN Code Taxable Value IGST CGST SGST

Services
S. No. Services SAC Taxable Value IGST CGST SGST

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

S. No E2E/OptiGST ?????? Assumed a normal serial number
1. How purchase return is
Goods/Services E2E/OptiGST Description of goods/services of all supplies for which no GST has been paid coming???
HSN/SAC Code E2E/OptiGST HSN/ SAC of all purchase returns

Taxable Value E2E/OptiGST Taxable Value of all goods/services returned

Tax Amount (IGST/CGST/SGST) E2E/OptiGST Consolidated tax amount of all returns has to populated

Key ask in terms of tables E2E/OptiVAT Requirements Report Requirement

Logic Interest Income, Dividend Income etc

g) Specify Head E2E /Optivat Head of all incomes other than supplies

g) Amount E2E /Optivat Sum of all income other than supplies *Bold green color text indicates first time appearance of requirements
GSTR 9.7:Return reconciliation Statement
Missing columns
Columns identified Generated at
State level
Not Applicable

IGST
Sl. No Month Tax Paid Tax Payable (As per audited a/c)** Difference Interest Penalty

Total

CGST
Sl. No Month Tax Paid Tax Payable (As per audited a/c)** Difference Interest Penalty

Total

SGST
Sl. No Month Tax Paid Tax Payable (As per audited a/c)** Difference Interest Penalty

Total

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

S. No E2E/OptiGST ?????? Assumed a normal serial number
Months E2E/OptiGST Month on which return has been filed
Tax Paid E2E/OptiGST Actual value of tax paid at that month
Tax Payable (as per audited a/c) E2E/OptiGST Tax Payable as per audits – from GSTR 9B
Difference E2E/OptiGST Populate the difference between tax Paid and tax payable as per audits
Interest E2E/OptiGST Interest on difference has to be populated here
Penalty E2E/OptiGST Penalty on difference has to calculated & populated *Bold green color text indicates first time appearance of requirements
GSTR 9.8: Other Amounts
Missing columns
Columns identified Generated at
State level
Not Applicable

Arrears (Audit/Assessments etc.)

S. No. Details of Order Tax Payable Interest Penalty Current Status of the Order

Total
Refunds
S. No. Details of Claims Date of Filing Amount of Refund Current Status of the claim

This may be divided into parts:

1. Amount already paid/refund already received during the year
2. Amount payable /refund pending
Key ask in terms of tables E2E/OpGST Requirements Report Requirement
This will be basis case to case assessment orders
GSTR 9.9: Profit as per P&L
Missing columns
Columns identified Generated at
State level
Not Applicable

Profit as Per the Profit and Loss Statement

Gross Profit
Profit after Tax
Net Profit

Key ask in terms of tables E2E/OptiGST Requirements Report Requirement

Gross Profit E2E/OptiGST Amount to be populated from state wise P& L statements/basis above sections
of returns
Profit After Tax E2E/OptiGST Amount to be populated from state wise P& L statements/basis above sections
of returns
Net Profit E2E/OptiGST Amount to be populated from state wise P& L statements/basis above sections
of returns
 GSTR 9B
Reconciliation Statement
 GSTR 10
Final Return
(Review at Appropriate Time)
GSTR 10: Final Return
GSTR 10: Final Return (contd.)
1 2 3 4 5 6 7 8 8A 9 9A 10 11 11A 12 13
10.3 Inputs in Finished Goods

10.4 Inputs services

10.5 Capital Goods

Liability Ledger
Liability Ledger
Credit Ledger
Credit Ledger
Cash Ledger
Cash Ledger
Queries
1. In case of low BOM items where child is given at Discounted price, should this be shown as
Parent/ Child both?

2. In case of free child, should child be shown in GSTR? As part of Promo – Memo WP it
suggests that Free Child pack should appear in the GSTR table.

3. In case of High BOM, should GSTR be uploaded at header?

4. In case answer for Q3 is yes & HSN of parent and child are different, which HSN should be
populated in GSTR?

5. Cancellation of Invoices should happen in same month. Business process change required? TBD

6. B2C supplies (water/LLPL) information not available in SAP currently Yes, It has to flow from all Zenotti or FMP
No, only for SEZ and EOU will be considered as
7. Whether all H to I supplies to be considered as deemed exports?
deemed

8. Should vendor returns post 6 months be part of GSTR 1 Please Clarify

Thank You
References
Scenarios for GSTR 1.5: Sales
Supply type Channel/Customer Type Supply from Material /Service Type

Normal Sale GT Depot FG

DD Inter-state MT Own Factory SFG
DD Local Institutional Sale DPG/Outside FG godown RM/PM
From HUL to other than EOU and
Out of Home 3P Spares
SEZ of UIEL will come in GSTR 1.5
Local Scrap
Inter-state CSD Modern Food Asset
Loose Sale Rural Branch
Damage Sale Head office AMC/Warranty
Damage return from RS Unilever Foods Solution Services
Free Sample Supply - Own product E-commerce (viz. Cloud trail, Myntra, Jabong) Supply Not Included

Free Sample Supply - 3P Item Water 2P

Job work
Franchising billing to LLPL &
cancellation
LLPL Service Billing & Cancellation
Sample billing
LLPL Return
Supplementary billing
Memo billing
Scenario for GSTR 1.5: Stock transfer Scenarios will be
combination of from, to and material type
Supply from Supply to Supply Type Material Type
Depot Depot Inter-state FG
Own Factory Own Factory SFG
DPG/Outside FG godown DPG/Outside FG godown RM/PM
3P 3P Asset
2P 2P Tea
Bond De-Bond
De-Bond Bond
Job worker Job worker
Tea buying unit
Interstate STN to job worker
Scenarios for GSTR 1.8:
Supply type Channel/Customer Type Sale from Material /Service Type

Post supply discount (claim

Debit note MT, GT, CSD, Branch
secondary discount etc)

Credit note Own Factory Service Recovery

Sale Return Head office Recover from RS

Scenarios for GSTR 1.10:
Supply type Channel/Customer Type Sale from Material /Service Type

Deemed Export & Return ( from HUL to

Inter-company Sale (Like sale to
EOU/SEZ of UIEL will come here in GSTR- Depot (H & I) FG
UIEL)
1.10)

Export billing Export Own Factory (H &I) Spares

Export return DPG/Outside FG godown Asset

Scrip sale * need to check which table to

3P/2P RIC Income
upload, will go to GSTR -1.5 of I comp

Indulekha export from HUL - to check

Service
with charu

UIPL export of services