Policies

Details on the policies used at Sphere across our Monitoring, Registration, Calculation, Filing and Remittance features.

Refunds & Bad Debts

Where there is no explicit entry for refunds / bad debts on a region's return, and the sum of refunds / bad debts is greater than the total sales in that region for the period, Sphere will carry over the total refunds / bad debts to be drawn down against sales in a subsequent period. For regions that report down to a locality level, these carryovers will be specific to the locality in question (i.e. will not be used against sales in other localities)

Region-specific policies

India

• Region categorization - where there is a lack of data provided by the customer to accurately assign a state / locality to a particular transaction, it will be allocated to an 'Other' category for the purposes of filing.

• GSTIN reporting limitations - due to technical limitations associated with the India GST portal, we are only able to input 500 GSTINs per return / period. Any additional GSTINs collected on B2B transactions (over and above the 500 that are able to be included in the return) will not be reported.