In this clip, we will see that the GST returns that we have
to file, we have to send the information to the government,
how much tax is being made, how much has been sold, how
many people have been sold, then the payment is done online.
All this work is done on the website of gst.gov.in.
What roadmap has the government prepared, what portal has
it made, what has been written in the law, and has the
government thought about the government's thought process?
Because both the things are different at the moment.
What the government had thought was a wider thing, the
government had a big aim, but what is being practically
applied now, that is not being fully applied.
That is why it is important for you to know that what was
the entire wider thought process of the government, and how
much is being practically applied by the government now.
Everyone has to write down now.
GST returns roadmap by government of India.
India.
For the roadmap, you have to make a complete photo.
Everyone has added the heading.
You have to make a complete photo, we will make the entire
roadmap diagram for you.
You have two options, you can write it together if you
want, you can listen to it first,
The government says that the buyer can accept this form
and can also modify it can accept and modify it
can modify it can even reject and delete it
He can also say that I have not bought anything from where
did you show it to me?
The buyer has all kinds of authority
which the government says
Now if any of you have already worked in the office then
you will start fighting
You will say, no no sir, what are you saying?
There is no modification in 2A 2A is always freezed, always
locked
How many times do we try?
We can't even press a button in it
All those things will come
What am I making you write now?
What is written in the law?
I told you
Practically, the entire application is not happening
So understand what I am saying
I will tell you everything
He can accept, modify, reject and delete
Sir, tell me when will he accept?
When will he accept?
When he says, yes yes, absolutely right
I have purchased for Rs.
10,000 12% on GST
When will he modify?
He will reject and delete when he says
I have not bought anything
When will he modify?
When the seller will try to show less value to the
government
Assume that the sale was for Rs.
12,000 and the seller has shown Rs.
10,000 to the government
Now the government has told the buyer that he is selling
for Rs.
The buyer says, no no, I have purchased for Rs.
So the buyer does not have to go to any government office
and tell Modi ji that he has cheated you for Rs.
He is telling Rs.
10,000 like this
I have purchased for Rs.
So what does he have to do?
GSTR 2A which has come to him
To whom? To the buyer
He will open it with his login ID and password
What will he do with Rs.
He will convert it to Rs.
Rs. 10,000 will be reflected in it and the seller will
convert it to Rs.
What will he do? He will convert it to Rs.
Note this much
And GSTR 2A
GSTR 2A
GSTR 2A is auto-populated and comes to the buyer
The buyer accepts, modifies, rejects, deletes it
Whatever he wants to do
What does he do and send it to the government?
What will the buyer send to the government?
GSTR 2
What will he send?
GSTR 2
He will file GSTR 2 to the government
The 2A form that came to the buyer
He accepts it, rejects it, modifies it
Then whatever information he gives to the government
That I agree
Or I do not agree
Or I am doing Rs.
12,000 instead of Rs.
All that work is done in which form?
In GSTR 2
Friends, in which form is it done?
GSTR 2 form is filed
GSTR 2
Its due date is July 15
That is, you are getting 4 days
Ankit, how many days are you getting?
GSTR 1
If you fill before 11, you will get more days
That's a different thing
But let's see according to the last date
If he fills on 11, then 12, 13, 14, 15
The buyer will get 4 days
GSTR 2A which has been auto-populated
Has come to him
To accept, reject, modify or delete it
And how will he do this work?
Against GSTR 2A
GSTR 2
Means the same thing
When he will accept, reject, modify or delete
What will it become?
GSTR 2
GSTR 2A will become GSTR 2
Write this much
Have you written this much?
Very good
You have written
How long do you have to do this work?
Till July 15
Can you tell me what will happen now?
The government's head will shake or not?
Tell me correctly
If you accept
Then there is no problem
But if he modifies
Instead of 10, the buyer says 12
No, I bought 12 items
Or he says no, I did not buy
If the buyer does any modification
If the buyer does not agree with the seller
Will the government immediately tell the seller?
He is saying like this
What is the matter?
The government will ask questions to the seller
So friends
The next step is
As soon as GSTR 2 is filed
I am writing in black color
Government From the government
I will make these lines straight
First put a line
Wait a minute
From the government
Here Near the seller
A news will go flying
Can you tell what news will go?
The buyer is saying something else
The buyer is saying
He has purchased 12,000
He is saying he has purchased 12,000
You are saying 10,000
What will the seller say?
The seller will say yes, yes
It's okay, I made a mistake
Why did the buyer start lying?
Do you understand?
Sir, for example, if the seller does not agree
He says no, I have sold for 10,000
Then how will that matter be sorted?
We will see later
Now just stay at the base
Just one by one
Because the whole scenario changes
Then we change things a little
So friends
The government sent a message to the seller
The government informed the seller
Government informs the seller
What do you say?
Informs about mismatch
Government informs the seller
About mismatch
The seller says yes, yes
The guy in our office
He made a mistake
We will fix it
Sir, the information sent by the government to the seller
That mismatch
You are saying 10, the buyer is saying 12
This is sent in a form
Which form number is
GSTR 1A
What is the number?
GSTR 1A
Keep writing
This form number is
GSTR 1A
Phone ringing
In GSTR 1A
The news came that you said 10,000
But the seller is saying 12,000 Now on the last step
The seller
The GSTR1 on July 11, GSTR 1, in which he told the
government that I have done a sale of 10,000, he showed a
sale of 10,000, he will change it and amend it, amend means
update GSTR 1, improve it, correct it, and what will he
show instead of 10,000, then 12,000, he will show 10,000
and what will he show instead of 10,000, he will show
12,000, this will be the last step and then the seller will
say, yes, yes, I made a mistake, Mr.
Government, I say it is not 10, it is 12, now the seller is
also happy, his mistake is corrected, the buyer is also
happy because the seller has accepted that the transaction
has been of 12,000 and the government is also happy, the
seller and the buyer's words match each other.
So this was the dream of the government, not the dream of
the government, but the dream of the government, the dream
of the government, what is written in the law, what is
written in the act, that the returns will work in this way,
write down everything.
Now you can see how many forms have been done, sir, I take
a highlighter, pink color, how many forms have been done,
tell me, first of all GSTR 1, the seller tells the
government that I have made a sale of 10,000, then till
when?
Till July 11, a form immediately flies to the buyer, what
is its name?
GSTR 2A, in which it is written that the buyer, the seller
is saying that I have made a sale of 10,000, what do you do?
Accept, Modify, Reject or Delete.
How many days does the buyer have to delete the 2A form,
Accept, Modify, Reject?
Till July 15, what will he make by deleting 2A, Accept,
Modify, Reject?
GSTR 2 and will file it with the government.
What is made as soon as GSTR 2A is modified?
GSTR 2, then he will file it with the government till July
15, then what will happen?
The government will say, son, the seller is saying
something else, and how will the government tell the seller?
GSTR 1, the buyer is telling 12,000, how are you saying
10,000?
How are you saying 10,000?
Then thereafter, seller will amend his GSTR 1
You can see 4 forms are coming
GSTR 1, then 2A, then 2 and then 1A
At last, 1 is amended 1, 2A, 2 and 1A
Steps are made like this
GSTR 1, then 2A, then 2, then 1A and then GSTR 1
Amendment GSTR 1 Amendment
Sir, practically
Practically After all this work is done
Next step, government says
When everything is set
Now see, government has not received tax money
See carefully
Just now, what information was going on
That how much sale happened
Seller and buyer were arguing on that
All that sorted
Now seller will give money to government
So government says, after all work is done
At last, we have to fill a form
GSTR 3
Which form to fill?
GSTR 3
In this form, what will be done?
Government will be paid
Tax And for this, date is 20th July
For 1, date is 11th July
After 1 file, 2A is made
Then for 2, date is 15th July
Then 15th July, 1A 1A goes to government
What goes? 1A automatic
And then GSTR 1 amendment date is 17th July
GSTR 1 amendment date is 17th July
And after 1 amendment, when all fight is sorted
Then which form to fill?
GSTR 3
GSTR 3, in next 3 days, till 20th July
In which, government has to pay tax
Sir, what is happening practically?
GSTR 1 is being filled
After filling 1, 2A also reaches to buyer 2A also reaches
to buyer
But But This 2A
After accept, modify, reject or delete
GSTR 2 file is not being filled
Are you understanding?
GSTR 2A goes to buyer
But it remains free
You can't accept, modify, reject, delete it
And fill 2 forms
Now, buyer has
The information given by seller
Doesn't have the power to reject, delete or modify
Only has the power to accept
Government wanted to cross-check
When seller says, ask buyer
If buyer wants to say something, change it
But now, that thing practically
Can't be cross-checked
Now, 2A is being edited 2 is not being filed
So, what you say?
Government is going to know about mismatch
Means, government is sending 1A to seller
No Because, 1A is made from 2
That's why, 1A is also not being filed
And GSTR 1 is also not being amended
Because, GSTR 1 is amended on the basis of 1A
In 1A, seller gets the information
From the government
That buyer is saying something else
That's why, he changes GSTR 1
Anjali ji, do you feel any discomfort?
From your face
No Neither 2 will be filed
Neither 2 will be filed
So, neither government nor seller
Will be able to say in 1A
That he is saying something else
Nor will he be able to amend his GSTR 1
And then, GSTR 3 is also not being filed
Sir, I can understand this
But, without 3, it won't work
Taxi won't reach to the government
This was the extra dream of the government
That we get cross-checking done
It's not happening even once
But, money should reach to the government
Money is reaching
GSTR tax is being paid to the government
But, without filling 3 form
Now, a substitute form is going on
Whose name is 3B
This is a temporary form
The main form of the government was GSTR 3
Which form is GSTR 3?
Which is being paid after all cross-checking
That is GSTR 3
But, because all cross-checking is not happening
That's why, the government is saying
Don't fill 3 now
Fill a substitute form
Pay tax on that
Whose name is GSTR 3B
When cross-checking will start
Then, GSTR 3 will also stop
And then, GSTR 3 will start
When will it happen?
We can't say
When will it happen?
We can't say
Till now, we can't say
When will it happen?
We can't say
Is it done, sir?
Everyone? Are you sure?
Let's go
So, I hope
What I have explained to you
It must have come to your mind
I have explained a lot to you
Now, when we will go practically
What will we see?
Can you tell me?
When we will go practically
What will we see?
Can you tell me?
We will see 1 there
We will see 2A
But, 2A won't be editable
You won't be able to edit 2A
You can only see it
You can only see it 2A is in coma
It doesn't move, it doesn't move, it doesn't move
In coma
And, how will we see all this?
Are you understanding?
And, which form will be seen instead of 3? 3B Now, you have
so much information
What did the government want to do?
And, what is happening right now?
And, you know the due dates
When there will be a change tomorrow
When there will be a change 3B will be closed 3 files will
start
Cross-checking will start
So, there will be a big news in the market
This is related to GST
There will be a news related to GST in the market
Watch it
There is a big change in GST
The government's dream of cross-checking has been fulfilled
Then, you will remember our class
Then, you will say
Yes, this thing was told to us before
We know this thing before
Okay? If you remember, you will keep on revising
Otherwise, nothing
Okay? Everyone Let's go
So, note this photo quickly
Note it quickly
Let's write above
What was written in the law?
This was written in the law
Till 11th July, 1
Till 15th, 2
Till 17th, 1 amend
And, till 20th, GST
This was written in the law
And, practically, what is happening now is this
Let's go
And, don't fight with me
GSTR 3 is also filled on 22th
It is also on 24th
Why are you taking 20th?
There are fluctuations in the dates
Nothing is like this in the law
Read it once and it is done
There are some exceptions in it
So, write as much as you can understand
Understand, accept and move ahead
Everything will be covered
Okay Have you written, everyone?
Good See you in the next lecture
Till then, thank you
Bye-bye and take care