Filing Form GSTR-5 Return in GST Portal

To create, submit and file details in the Form GSTR-5, perform the following steps:

  1. Login and Navigate to GSTR-5 page
  2. Generate GSTR5 Summary
  3. Enter details in various tiles

3 - Import of Goods - To add details of inputs/ capital goods received from overseas

5 - Outward Supplies Made - To add details of taxable outward supplies made to registered persons (including UIN holders)

6 - B2C (Large) Invoices - To add details for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-State supplies) and invoice value is more than Rs. 2.5 lakh

7A,7B - B2C (Small) - To add details of taxable supplies to unregistered persons other than supplies mentioned at Table 6

8B - Credit/Debit Notes - To add details of credit/ debit notes / refund voucher issued

    8B - Unregistered Credit/Debit Notes - To add details of credit/ debit notes for B2C large details

  1. Preview GSTR-5
  2. Acknowledge and Submit GSTR-5 to freeze data
  3. Payment of Tax
  4. File GSTR-5 with DSC/ EVC
  5. View GSTR-5 Status

1. Login and Navigate to GSTR-5 page

1.         Access the www.gst.gov.in URL. The GST Home page is displayed.

2.         Login to the GST Portal with valid credentials.

3.         Click the Services > Returns > Returns Dashboard command.

Alternatively, you can also click the Returns Dashboard link on the Dashboard.

4.         The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.

5.         Click the SEARCH button.

6.         In the GSTR5 tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.

 

2. Generate GSTR-5 Summary

Scroll down to the bottom of the GSTR-5 - Return for Non-resident taxable person page and click the GENERATE GSTR5 SUMMARY button. The Details of auto drafted supplies of goods or services page is displayed.

Note: User needs to explicitly click on the GENERATE GSTR5 SUMMARY button at the bottom of the page, then only auto drafted invoices will be visible.

A confirmation message is displayed at the top of the page. You can check the status in some time.

3. Enter Details in various tiles

There are tiles representing Tables to enter relevant details. Click on the tile names to know and enter related details:

  • 3 - Import of Goods - To add details of inputs/ capital goods received from overseas
  • 5 - Outward Supplies Made - To add details of taxable outward supplies made to registered persons (including UIN holders)
  • 6 - B2C (Large) Invoices - To add details for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-State supplies) and invoice value is more than Rs. 2.5 lakh
  • 7A,7B - B2C (Small) - To add details of taxable supplies to unregistered persons other than supplies mentioned at Table 6
  • 8B - Credit/Debit Notes - To add details of credit/ debit notes / refund voucher issued
  • 8B - Unregistered Credit/Debit Notes - To add details of credit/ debit notes for B2C large details

3 - Import of Goods

1.         To add details of inputs/ capital goods received from overseas. click the 3 - Import of Goods tile.

2.         In the Import of goods – Summary page, click the ADD BOE button to add a new invoice.

3.         In the Port Code field, enter the port code.  

4.         In the Bill of Entry No. field, enter the bill of entry number.

5.         Select the Bill of Entry Date using the calendar.

6.         In the Bill of Entry Value field, enter the total value of the BOE.

7.         In the Taxable Value field, against the rates, enter the taxable value of the goods.

8.         In the Integrated Tax and Cess field, enter the integrated tax and cess amount.

9.         Select Eligibility for ITC from the drop-down list.

10.       In the Amount of ITC available field against the rates, enter the amount of ITC claimed.

11.       Click the SAVE button to save the invoice details.

12.       You will be directed to the previous page and a message is displayed that Bill of Entry is added. Here, you can also edit/delete the added invoices (under Actions).

13.       Click the BACK button to go back to the GSTR-5 landing page.

The 3 - Import of Goods tile will reflect the number of invoices added along with Total Taxable Value, Total Liability and Total ITC available.

Please click the refresh button (  ) on the top of the screen to ensure quick updating of the summary on the tile.

5 - Outward Supplies Made

1. To add details of taxable outward supplies made to registered persons (including UIN holders), click the 5 - Outward Supplies Made tile.

2.         Click the ADD DETAILS button.

3.         In the Receiver GSTIN/UIN field, enter the GSTIN or UIN of the receiver.

4.         In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice.

Note:

• The GSTIN should be registered on the date of invoice.

• Once the GSTIN of the receiver is entered, Receiver Name, POS and Supply Type fields are auto-populated based on the GSTIN of the receiver.

• The auto-populated POS is editable. Depending on selected POS, the supply type gets auto-populated.

• The screen will expand downwards and more fields will appear to enter line item details of the invoice.

• In case of UN Bodies, Embassies, Government Offices or Other Notified persons, you need to provide Unique Identification Number (UIN) of the receiver.

• An invoice number should be alphanumeric with allowable special characters and unique for a given Financial Year (FY).

• Invoice date cannot be a future date or a date prior to the date of registering with GST.

In case of Intra-State transaction:

In case, the POS (place of supply) of the goods/ services is the same State as that of the supplier, the transaction is an Intra-State transaction.

Fields for Central Tax and State/UT Tax will appear.

a)         In the Taxable Value field against the rates, enter the taxable value of the goods or services.

b)         In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively.

 

In case of Inter-State transaction:

In case the Place of Supply (POS) is different from the State of the supplier, transaction becomes an Inter-State transaction.

Fields for Integrated Tax will appear.

a)         In the Taxable Value field against the rates, enter the taxable value of the goods or services.

b)        In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. The CESS field is not auto populated and has to be entered by the taxpayer.

8.         Click the SAVE OUTWARD SUPPLIES button to save the invoice details.

12.       You will be directed to the previous page and a message is displayed that invoice is added.

13.       Click the BACK button to go back to the GSTR-5 landing page.

The 5 - Outward Supplies Made tile will reflect the number of invoices added along with Total Invoice Value, Total Taxable Value and Total Tax Liability.

Please click the refresh button (  ) on the top of the screen to ensure quick updating of the summary on the tile.

6 - B2C (Large) Invoices

1.         To add details for taxable outwards supplies to a consumer, where place of supply is other than the State where supplier is located (Inter-State supplies) and invoice value is more than Rs. 2.5 lakh, click the 6 - B2C (Large) Invoices tile.

2.         Click the ADD DETAILS button.

3.         Select the Place of Supply (Name of State) from the drop-down list.

4.         In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice.

5.         In the Taxable Value field against the rates, enter the taxable value of the goods or services.

6.         In the Cess field, enter the cess amount.

Note: The Amount of Tax fields are auto-populated based on the values entered in Taxable Value fields respectively. The CESS field is not auto populated and has to be entered by the taxpayer.

7.         Click the SAVE button to save the invoice details.

12.       You will be directed to the previous page and a message is displayed that invoice is added. Here, you can also edit/delete the added invoices (under Actions).

13.       Click the BACK button to go back to the GSTR-5 landing page.

The 6 - B2C (Large) Invoices tile will reflect the number of invoices added along with Total Invoice Value, Total Taxable Value and Total Liability.

Please click the refresh button (  ) on the top of the screen to ensure quick updating of the summary on the tile.

7A,7B - B2C (Small)

1.         To add details of taxable supplies to unregistered persons other than supplies mentioned at Table 6, click the 7A,7B - B2C (Small) tile.

2.         Click the ADD DETAILS button.

3.         Select the Place of Supply (Name of State) from the drop-down list.

4.         In the Taxable Value field, enter the taxable value of the goods or services.

5.         Select the Rate(%) from the drop-down list.

In case of Intra-State transaction:

In case the POS (place of supply) of the goods/ services is the same State as that of the supplier, the transaction is an Intra-State transaction.

a)         In the Central tax, State/ UT Tax and Cess Amount field, enter the Central tax, State/ UT Tax and Cess Amount based on Inter-State/ Intra-State transactions.

In case of Inter-State transaction:

In case the Place of Supply (POS) is different from the State of the supplier, transaction becomes an Inter-State transaction.

a)         In the Integrated Tax and Cess Amount field, enter the Integrated Tax and Cess amount.

 

6.         Click the SAVE button to save the invoice details.

7.         You will be directed to the previous page and a message is displayed that invoice is added. Here, you can also edit/delete the added invoices (under Actions).

8.         Click the BACK button to go back to the GSTR-5 landing page.

The 7A,7B - B2C (Small) tile will reflect the number of invoices added along with Total Invoice Value, Total Taxable Value and Total Liability.

Please click the refresh button (   ) on the top of the screen to ensure quick updating of the summary on the tile.

8B - Credit/Debit Notes

1.         To add details of credit/ debit notes / refund voucher issued, click the 8B - Credit/Debit Notes tile.

2.         Click the ADD CREDIT / DEBIT NOTE button.

3.         Enter the Receiver GSTIN / UIN. The system will auto-populate Receiver Name.

4.         In the Original Invoice No. field, enter the invoice number against which this Credit / Debit note has been issued.

5.         In the Original Invoice Date field, enter the date of this invoice.

6.         Select the type of this note, whether Debit or Credit note, from the Note Type drop-down list.

7.         Enter the value of this note in the Note Value field.

8.         Enter the serial number of this note in the Debit / Credit Note No. field.

9.         In the Debit / Credit Note Date field, enter the date of this note.

10.       From the Reason for Issuing Note drop-down list, select the purpose of issuing this note.

11.       From the Supply Type drop-down list, select whether this note was issued against an Intra-State or Inter-State supply.

In case of Intra-State transaction:

In case the POS (place of supply) of the goods/ services is the same State as that of the supplier, the transaction is an Intra-State transaction.

a)         Enter the Taxable Values against various GST rates as applicable in this note.

Note: The Amount of Tax in fields Central Tax and State / UT Tax are auto-populated based on the values entered in Taxable Value fields respectively. The CESS field is not auto populated and has to be entered by the Taxpayer.

In case of Inter-State transaction:

In case the Place of Supply (POS) is different from the State of the supplier, transaction becomes an Inter-State transaction.

a)         Enter the Taxable Values against various GST rates as applicable in this note.

Note: The Amount of Tax in field Integrated Tax is auto-populated based on the values entered in Taxable Value fields respectively. However, the Taxpayer can edit the tax amount. The CESS field is not auto populated and has to be entered by the Taxpayer.

12.       Click the SAVE button to save the Credit / Debit Note details.

13.       You will be directed to the previous page and a message is displayed that invoice is added.

14.       Click the Counterparty GSTIN link under the Processed Invoices section.

Notes:

  • Here, you can edit / delete the added Credit / Debit Note (under Actions).
  • You can edit / delete the entries till GSTR-5 is submitted.

15.       Click the BACK button to go back to the Credit / Debit Notes - Counterparty Wise Summary page.

16.       Click the BACK button again to go back to the GSTR-5 landing page.

The 8B – Credit / Debit Notes tile in GSTR-5 will reflect the number of Credit / Debit Notes added.

17.       Click the refresh button (  ) on the top of the screen to ensure quick updating of the summary on the tile.

8B - Unregistered Credit/Debit Notes

1.         To add details of credit / debit notes for B2C large details, click the 8B - Unregistered Credit / Debit Notes tile.

2.         Click the ADD CREDIT / DEBIT NOTE button.

3.         Select the type of this note, whether Debit or Credit note, from the Note Type drop-down list.

4.         Enter the serial number of this note in the Debit / Credit Note No. field.

5.         In the Debit / Credit Note Date field, enter the date of this note.

6.         Enter the value of this note in the Note Value field.

7.         In the Original Invoice No. field, enter the invoice number against which this Credit / Debit note has been issued.

8.         In the Original Invoice Date field, enter the date of this invoice.

9.         From the Reason for Issuing Note drop-down list, select the purpose of issuing this note.

10.       In the Item Details column, enter the Taxable Values against various GST rates as applicable in this note.

11.       Enter the Taxable Values against various GST rates as applicable in this note.

Notes:

  • This tile captures the Credit / Debit notes issued to Un-registered people against Inter-State supplies only.
  • The Amount of Tax in field Integrated Tax is auto-populated based on the values entered in Taxable Value fields respectively. The CESS field is not auto populated and has to be entered by the Taxpayer.

12.       Click the SAVE button to save the Credit / Debit Note details.

 

13.       You will be directed to the previous page and a message is displayed that invoice is added.

14.       Click the Credit / Debit Note No. link under the Processed Invoices section.

Notes:

  • Here, you can edit / delete the added Credit / Debit Note (under Actions).
  • You can edit / delete the entries till GSTR-5 is submitted.

15.       Click the BACK button to go back Credit / Debit Notes (Unregistered) - Summary page.

16.       Click the BACK button again to go back to the GSTR-5 landing page.

The 8B – Unregistered Credit / Debit Notes tile in GSTR-5 will reflect the number of Credit / Debit Notes added.

17.       Click the refresh button (  ) on the top of the screen to ensure quick updating of the summary on the tile.

4. Preview GSTR-5

Once you have entered all the details, click the PREVIEW button. This button will download the draft Summary page of your GSTR-5 for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections with patience before submitting GSTR-5. The PDF file generated would bear watermark of draft as the details are yet to be submitted.

Note: The submit button will freeze the invoices uploaded in the GSTR-5 for that particular month.

 

5. Acknowledge and Submit GSTR-5 to freeze data

1.         Select the acknowledgement check-box stating that you have reviewed the details of preview and the information furnished is correct, and you are aware that no changes can be made after submit. Once you click the acknowledgement, the SUBMIT button will be enabled.

2.         Click the SUBMIT button in the landing page to submit GSTR-5.

NoteThe submit button will freeze the invoices uploaded in GSTR-5 for that particular month. You will be not able to upload any further invoices for that month.

3.         Click the PROCEED button to accept the Warning message.

4.         Click the PROCEED button again to accept the message that says you are about to submit GSTR-5, and asks whether you would like to proceed, suggesting that no changes can be made to this return after submitting.

5.         A success message is displayed at the top of the page. Once you submit the data, data is frozen and you cannot change any fields. Refresh the page.

6.         Refresh the page and the status of GSTR-5 changes to Submitted after the submission of GSTR-5.

7.         Click the PREVIEW button again, to download the submitted GSTR-5 in PDF format.

The PDF file generated would now bear watermark of final Form GSTR-5.

Notes:

·       Upon submission, the GST Portal will validate the details of all the Tables filled in Form GSTR-5.

·       In case of invalid data, appropriate error message would be displayed and the relevant columns shall be highlighted for making rectifications.

·       If validation is successful, the GST Portal will compute tax liability and the Input Tax Credit claimed on import of goods.

·       The Electronic Liability Register and Credit Ledger shall be updated accordingly.

·       Once you submit GSTR-5, the following will become active:

o    Tile 10A, 10B – Tax Liability

o    Tile 11, 12, 14 – Tax Payable and Paid

o    Tile Payment of Tax

o    The FILE RETURN button.

6. Payment of Tax

1.         Click the Payment of Tax tile.

Note: Tax liabilities as declared in the return along with the credits gets updated in the ledgers and reflected in the “Tax payable” column of the payment section. Credits get updated in the credit ledger and the updated balance is available and can be seen while hovering on the said headings of credit in the payment section.

2.         Click the CHECK LEDGER BALANCE button to view the balance available for credit under Integrated TaxCentral TaxState/UT Tax and Cess. The functionality enables the taxpayers to check the balance before making the payment for the respective minor heads.

The Check Ledger Balance page is displayed. The page lists the minor head wise balance available as in cash ledger and major head wise credit available in  Credit ledger. Click the OK button to go back to previous page

3.         Please provide the amount of credit to be utilized from the respective available credit heads to pay off the liabilities, so as the cash.

Note: If there is no / less balance in Electronic Cash Ledger, create Challan make payment to update the balance in Electronic Cash Ledger. Click here to refer the FAQs and User Manual on Making Payment.

While providing the inputs please ensure the utilization principles for credit are well adhered otherwise system won’t allow for offset of liability.

4.         Click the OFFSET LIABILITY button to pay off the liabilities.

Note: Partial payment is not allowed.

The tax liability is offset and a confirmation message is displayed. Click the OK button.

 

After making payment of tax, the amount of tax paid will be auto populated in Table 11 along with the debit entry numbers generated on utilization of Cash balances and ITC.

7. File GSTR-5

1.         Click the FILE RETURN button.

2.         The Returns Filing for GST GSTR5 page is displayed. Select the Declaration checkbox.

3.         The Authorised Signatory drop-down will appear. Select the authorized signatory from the list.

Note: This will enable the two buttons - FILE WITH DSC or FILE WITH EVC.

4.         Click the FILE WITH DSC or FILE WITH EVC button to file the FORM GSTR-5.

Note: On filing of the GSTR-6, notification through e-mail and SMS is sent to the Authorized Signatory.

FILE WITH DSC:

a.         Click the PROCEED button.

b.         Select the certificate and click the SIGN button.

FILE WITH EVC:

a.         Enter the OTP sent on the e-mail and mobile phone number of the Authorized Signatory registered at the GST Portal, and click the VERIFY button.

5.         The success message is displayed. Refresh the page.

Notes:

  • The status of GSTR-5 changes to Filed.
  • On filing GSTR-5, notification along with the generated ARN is sent to the Authorized Signatory through e-mail and SMS.

6.         Click the Back button.

 

8. View GSTR-5 Status

1.         On the File Returns page, select the Financial Year and Return Filing Period (Month) for which you have just filed Form GSTR-5.

2.         Click the SEARCH button.

NoteStatus of the GSTR-5 return changes to "Filed".

 
Related Topics ...
How to Track GST Return Status in GST Portal
How to View e-Filed Returns in GST Portal
Filing GSTR-1 in GST Portal
Different Sections of GSTR-1 in GST Portal - Video Tutorial
Adding Invoices to GSTR-1 in GST Portal - Video Tutorial
Filing GSTR-1A in GST Portal
Filing GSTR-2 in GST Portal
Different Sections of GSTR-2 in GST Portal - Video Tutorial
Viewing GSTR-2A in GST Portal
Filing GSTR-3B in GST Portal
Audio Vidual Guide on Form GSTR-3 and Form GSTR-3B
Filing GSTR-3B Nil Return in GST Portal
Filing Form GSTR-5 Return in GST Portal
Filing GSTR-5A in GST Portal
Filing GSTR-6 in GST Portal
Viewing GSTR-6A in GST Portal
Filing GST Form ITC-01 - Claim made under Section 18 (1) (a)
Filing GST Form ITC-02
   
 
Get Updated ...
Tax Tutorials
E-Payment Of Direct Taxes
Filing Of Return Of Income
Interest for Delay in Filing the Return of Income [Section 234 A]
Interest for default in Payment of Advance Tax [Section 234B]
Provisions Of 'Income-Tax Law' Useful For Non-Residents
MAT (Minimum Alternate Tax)
AMT ( Alternative Minimum Tax)
Tax On Long-Term Capital Gains (LTCG)
Tax On Short-Term Capital Gains (STCG)
Exemption[ Section-54] For Capital Gains Arising On Transfer Of Residential House Property
Tax Treatment Of Gifts Received By An Individual Or HUF
Set Off And Carry Forward Of Loss Under The Income-Tax Act
Interest For Delay In Payment of TDS/TCS And For Non-Payment Of Tax Demanded
Tax Deduction/Collection Account Number (TAN)
How to apply for PAN ?
Refund Of Excess Tax Paid By The Taxpayer (Sections - 237 to 245 )
Presumptive Taxation Scheme of Section 44AD
Presumptive Taxation Scheme of Section 44ADA
Presumptive Taxation Scheme of Section 44AE
Deduction in respect of Life Insurance Premium, PPF, NSC, etc. [Section 80C]
Deduction in respect of Medical Insurance Premium [Section 80D]
Tax Deducted at Source (TDS) from Interest, other than Interest on Securities (Section-194A)
Tax Deducted at Source (TDS) from Interest on Securities (Section 193)
Late Filing Fees And Penalty For Failure To Furnish/Delay In Furnishing The TDS/TCS Statements
 
 
GST (India)
F.A.Q. on GST
GST Forms Download
GST Compensation Law
GST Enrollment Process
GST Law & Act.
GST Rules
GST Schedule ( I to V )
IGST Law & Act.
GST A Practical Knowledgebase
Filing GST Return
Enroll & Registration with GST
GST Office Tool to File GST Return
 
LIBRARY @ Tax Management
TAX & INVESTMENT GUIDE FOR "NRI"- Non-Resident Indians !
GUIDE & FAQ @ TAX
GRAPHICAL PRESENTATION @ TAX
TIPS & TRICKS @ TAX
MANAGERIAL & FINANCIAL DECISIONS @ TAX
5 GOLDEN RULES OF TAX PLANNING
FAMILY TAX PLANNING
DEDUCTIONS FROM YOUR INCOME
EXEMPTED INCOMES
HUF - FORMATION, MANAGEMENT & TAX PLANNING
COMPUTATION OF GROSS TOAL INCOME
INCOME TAX @ GLANCE
MULTIPLE KNOWLEDGEBASE ON TAX
51 TIPS ON TAX PLANNING
APPEALS UNDER INCOME TAX
ASSESSMENTS
PENALTIES UNDER IT DEPATMENTS
TAX SAVING SCHEMES
TAX READY RECKONER
TAX RATES
PROSECUTIONS UNDER INCOME TAX DEPARTMENT
TAXATION SYSTEM IN INDIA
CHARITABLE & RELIGIOUS TRUST - TAXATION
PRESCRIBED FORMS WITH with Section / Rules
KNOWLEDGE BASE !
New Topics @ Tax KnowledgeBase...
 
 

Most Popular Topics :

Corporate Tax ( Taxation in Companies)
FAQ on TDS on Salaries
FAQ on Taxable Income
FAQ on Filing of Income Tax Return
Graphical Chat Presentation of Provision of Motor Car / Other Vehicles [Rule 3(2)(A)&(B)]
'Appeals' Under Income Tax Act. 1961.
'Assessments' Under Income Tax Act. 1961.
List of Exempted Incomes (Tax-Free) Under Section-10
Income Under the Head ' Business and Professions' [Section 28 to 44]
Income Under the Head ' Capital Gain'
Income Under the Head ' House Property '[Section- 22 - 25 ]
Income Under the Head "Salary"
[Section 15-17]
Income Tax on 'Partnership Firms'
PENALTIES Under Income Tax Act. 1961.
Tax Saving Schemes for Individual -Instant Guide
New Tax Rates For FY 2017-18 & AY 2018-19
"Exempted Incomes" under Income Tax Act.
Charitable & Religious Trust :Formation, Registration, & Taxation
Hindu Undivided Family [HUF] - Formation, Management and Taxation
 

Most Popular Links :

Clubing of Income Deduction U/s 80C
Allowances Us-17(3) Exemption-Salary
Tax Amendment-2015 Taxable Income
Clubing of Income Tax Deductions
HUF Deduction HUF Investment
Gift by HUF HUF Tax Planning Tips
Tax Saving Schemes Tax Planning Tips
Refund of Tax Fringe Benefit Tax-FBT
Return Filing Assessment / Scrutiny
Notice from I.T. Dept. Incomes Types @ TDS
Exemptions-Tax Returns “Summon” U/s 131
'Black Money' @ I.Tax Big Gifts To Be Taxed
'Appeals' under I.Tax Assessment @ I.Tax
Exempted Incomes Capital Gain
Business & Professions House Property
Salaries @ I.Tax Partnership Firm
'Penalty' under I.Tax Act. Tax Ready Reckoner
Charitable Trust Useful Links @ I.Tax
 
Guide & FAQ on Tax Knowledgebase @ Taxation Income Tax @ Glance HUF - Formation, Planning & Taxation
Charitable & Religious TRUST NRI (Tax Planning,Saving,Investemnt) Budget 2017-2018 GST (FAQ, Law, Act. Rules, Schedule, Enrollment)
FAQs - Income Tax India Tax Tutorials    

Disclaimer:
All efforts are made to keep the content of this site correct and up-to-date. But, this site does not make any claim regarding the information provided on its pages as correct and up-to-date. The contents of this site cannot be treated or interpreted as a statement of law. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage.

The visitors may click here to visit the web site of Income Tax Department for resolving their doubts or for clarifications