A). Upload Invoices

To start the filing process, you need to upload your ISD invoices. The data needs to be as per EMG Input formats.                                                                                   So for this upload, firstly select taxpayer i.e. GSTIN for which you want to upload invoices and then select return “GSTR 6”.

Open

Open

B). Validation (Invoice level Input)

After uploading the excel file on Invoice level & ISD, you can validate the Invoices with all the necessary details. You just need to click on the view section and you will find the data on Invoice level.

Viewing Invoice Details:

1. Click on the Document No. to view the details.

2. ‘View Invoice’ section will display invoice-level details along with errors/warnings (if any). You can also click on error and warning icons in the Error/Warning tab to see the details.

C). Validation of Allocation

The ISD (Input service distribution) invoices and credit notes are uploaded in the ISD section where you can see when you drag down the UI page.                                            

We can see the basic details on an Invoice level input & can check the error & warnings count on the UI.

D). GET GSTR-6A

Here you can see the auto-populated details of GSTR 6A from the GST system. You can see all the invoices which are uploaded by your counter-parties.

So click on Get data. Now your request will get processed and once completed, you can view GSTR 6A data as well as you will get an option to download this data.

These invoices will be shown in four separate fields i.e. B2B, CDN, B2BA, and CDNA. Before downloading GSTR 6A, users should ensure that GSTN connection is active [Go to Compliance tracker ->GST Session -> Generate OTP if a session is inactive]

E). Perform Reconciliation

• Auto-triggered process for reconciliation of invoices and credit/debit notes 

• Reconciliation result is grouped into 4 categories          

• Consolidated and category view for reconciled invoices 

•  Bulk action on reconciliation invoices. 

The reconciled invoices will be shown in different sections. To see further details, the user needs to click on respective sections.                                                                          

Also, users can select multiple sections to get the consolidated view of reconciliation. For each section and for consolidation views, download option is available.

F). Take action as per your uploaded or Supplier data                

In this section, you can take actions as per your uploaded Invoices or supplier only Invoices. 

G). Create GSTR-6 Summary                                                           

After the actions you need to click on create GSTR-6.GSTR 6 comprises sections which are to be reconciled and some which are direct inclusion.                                                                                                       

The invoices will be categorized into the various sections of GSTR 6 return. The summary of GSTR 6 will be presented to the user for verification before saving the data to GSTN.  So Firstly go to the GSTR 6 tab and then Click on GSTR 6. 

After this, your return will be created and will be able to view the GSTR 6 Summary prepared by EMG.

H). Validate and match the summary

This is a summary of the data that is prepared for sending to GSTN. In EMG Sapphire, we are preparing the Summary which as per the GST portal logic. 

This should help the user to verify the data in EMG Sapphire and once it gets saved at the GST system. It should be noted that-

1. Invoices on which action is taken are included

2. Invoices having errors are not considered

3. In case of credit and debit notes, the values are added and not netted off.

I). Saved data to GST portal

After validating the GSTR 6, the data is ready for saving at the GST system. Once the Save action is initiated, its status can be tracked. 

While saving, if there are any errors, the same would be highlighted in the error report and at invoice level. 

So once you click on Save data to GSTN button below message will come.

Click on Yes. So that data will get saved on the GST system. Then click on save status.

J). Generate GSTR-6 Summary

After saving data, you can fetch the summary of data saved at GSTN. Also summary is available for download in CSV format.

So here in EMG Sapphire, you can view a comparative view of summary i.e.

1. EMG – Created based on the data which is prepared for saving.

2. GSTN – Fetched from GST portal based on the data that is available /saved at the GST system.

K). Cross ITC Utilization

Based on new APIs released by GSTN that are about calculate ITC and save cross ITC utilization details, changes are made on EMG Sapphire. So here on Sapphire, once you save your regular transactions and ISD invoices then you need to go to the cross ITC utilization tab.

Based on your saved invoices, ITC available, and the cross ITC utilization table gets calculated by EMG.

Let’s see what details come in ITC Available for Distribution:

4a – This shows total ITC available for distribution based on regular transaction and ISD credit notes.              4b – It shows the eligible ITC calculated based on ISD invoices with the description as eligible.                          4c – It shows the ineligible ITC calculated based on ISD invoices with the description as ineligible.

Details come in Distributed credit reconciliation table as follows:

Here EMG will calculate aggregated level cross-utilization ITC details based on invoice level ITC utilization details provided by you for ISD invoices.

Now after reviewing calculations, click on calculate ITC and then click on save cross-utilization button.

L). Save Cross Utilization

Once cross ITC utilization is saved then go to Get ITC tab.                                         

Here in the Get ITC tab, click on Get ITC button, which will provide ITC details that get saved on the GSTN portal. So by using this get ITC functionality, you can cross verify the ITC details.

For the Submission and to file the return, you need to go to the GSTN portal.

Key points to note

• File format supported – CSV and ZIP containing one or multiple CSV

• The format (including the headers and sequence of columns) needs to be strictly followed

• Multiple files can be uploaded. Size limit for each file is 20MB

• Invoice number and invoice type combination is the primary key. In subsequent files, if the same combination exists, then the earlier uploaded invoice details will get replaced. [Hence the entire invoice details need to be present in one file and cannot be split across multiple files]

• Structural errors check for format of data. In case of structural errors, the entire file gets rejected and none of the invoices from that invoices will get uploaded

• Business rules are checked only after the file is structurally correct.

• Reconciliation is an auto-triggered process. Hence with every upload and download, the reconciliation is performed.

• If actions are taken and subsequently, any upload or download is done, then the actions will be reset and the user will need to take actions again.