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For quarterly submission will be as follows: 

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• User needs to ensure the date generated should be from 2015-04-01 till 2018-08-31. 
• All the Input Tax documents up to transaction date of 2018-08-31 should be filed. The amount will be reflected at GST-03 (6a) and (6b). 
• For Input Tax GL, all the amount shall be transferred to gstPayable GL upon filing all the Input Tax documents. 
• Upon transferring Input Tax to gstPayable GL, there will be Debit balance. This amount in the Balance Sheet will be carried forward till the refund from Customs is received. 

D) Output Tax Filing 

• User needs to file output tax from Sept - Dec 2018.
• For the period of Sept 2018 - Dec 2018, there should not be any Invoice documents with GST.
• However, it is possible to have Sales Return documents with GST 6% from the Invoices created during GST period.
• After run filing for Output Tax Sept - Dec 2018, the amount at GST-03 5a and 5b might be negative due to Sales Return.
• 5a amount is negative due to Supply amount from Sept - Dec 2018, are all Sales Return.
• User needs to do GST adjustment from Note B above; the amount from 5b will be transferred to 6b.
• For 5a, user do not need to do adjustment.
• When submitting the GST-03 via TAP, user do not need to submit 5a amount which shows negative.

E) Declare Stock and Capital Goods 

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** The amount from SBR-05 for stock and sum of Section 16, should be added manually at GST-03 Section (5a) when submitting the tax return using TAP form, the above worksheet as supporting documents

EF) Balance Sheet GST GL Codes

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Note: Several GL Codes listed above may not be appearing in your system. Different companies may have different GL names. 

FG) Bad Debt Treatment 

• User is advised to process the AR Bad Debt Recovered and AP Bad Debt Paid and clear the accounts by the last GST filing cycle and submit by 2018-12-29.

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