GST – States – 1893-F.T. – 74/2018-State Tax – Dated:- 31-12-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1893-F.T. Howrah, the 31st day of December, 2018. No. 74/2018-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely: – 1. (1) These rules may be called the West Bengal Goods and Services Tax (Fourteenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with immediate effect. 2. In the West Bengal Goods and Services Tax Rules, 2017, – (1) in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have
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or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000)."; (5) in rule 54, – (a) in sub-rule (2), the following proviso shall be inserted, namely: – "Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000)."; (b) in sub-rule (4), the following proviso shall be inserted, namely: – "Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000)."; (6) in rule 89, in sub-rule
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er under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed."; (10) in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely-. "Explanation 1. – For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in this Department notification No.1538-F.T. [56/2018- State Tax], dated the 30th October, 2018, published in the Kolkata Gazette, Extraordinary, Part I, as amended from time to time."; (11) after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:- "138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FOR
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or, as the case may be, rejected by the Commissioner."; (12) in rule 142, in sub-rule (5), after the words "section 74", the words "or sub-section (12) of section 75" shall be inserted; (13) for FORM GST RFD-01, the following form shall be substituted, namely:- FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Central tax State / UT tax Integrated tax Cess Total 7. Grounds of refund claim (select from drop down) (a) Excess balance in Electronic Cash Ledger (b) Exports of services- with payment of tax (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) On account of order Sr. No. Type of order Order no. Orde
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No [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status ] DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case
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clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concea
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ble Value Invoice type (B2B/ B2C) Integrated Tax Central Tax State Tax /Uni on territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export EGM Details BRC/ FIRC No. Date Value Port code No. Date Ref No.
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pping bill/ Bill of export/ Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed Tax paid by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
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ertificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions – 1. Terms used: a. B to C: From registered person to unregistered person b. EGM: Export General Manifest c. GSTIN: Goods and Services Tax Identification Number d. IGST: Integrated goods and services tax e. ITC: Input tax credit f. POS: Place of Supply (Respective State) g. SEZ: Special Economic Zone h. Temporary ID: Temporary Identification Number i. UIN: Unique Identity Number 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be m
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m will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. Turnover of zero rated supply of goods and services shall have the same meaning as defined in rule 89(4). (14) for FORM GST RFD-01A, the following form shall be substituted, namely: – FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax dedu
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alization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (i) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS) (j) Excess payment of tax, if any (k) Any other (specify) [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name – Designation / Status]. DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Eco
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n such supplies. Signature Name – Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clau
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ed Tax paid on inward supplies of inputs Details of invoices of outward supplies issued Tax paid on outward supplies GS TIN of the sup plier * N o. D at e Tax able Value Integrated Tax Cen tral Tax State Tax /Uni on territory Tax No. D at e Tax able Value Invoice type (B2B/ B2C) Integrated Tax Central Tax Stat e Tax /Uni on terri tory 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/ SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3
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axable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77(1) and 77(2), if any: Order No: Order Date: (Amount in Rs.) Recipients GSTIN/ UIN Na
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al Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable A Supplies made to un-registered persons (B2C) B Supplies made to registered persons (B2B) C Zero rated supply (Export) on payment of tax (except supplies to SEZs) D Supply to SEZs on payment of tax E Deemed Exports F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) G Inward supplies on which tax is to be paid on reverse charge basis H Sub-total (A to G above) I Credit Notes issued in respect of transactions specified in (B) to (E) above (-) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) K Supplies / tax declared through Amendments (+) L Supplies / tax reduced through Amendments (-) M Sub-total (I to L above) N Supplies and advances on which tax is to be paid (H + M) above 5 Details of Outward supplies made during the financial year on
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inward supplies liable to reverse charge but includes services received from SEZs) Inputs Capital Goods Input Services C Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inputs Capital Goods Input Services D Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I – A above) K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I + N above) 7 Details of ITC Reversed and
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s of tax paid as declared in returns filed during the financial year 9 Description Tax Payable Paid through cash Paid through ITC Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of De
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e fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Signatory Date Signature Name of Authorised Designation / Status Instructions: – 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code 2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cann
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ere. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details. 4C Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 4D Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details. 4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM
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ails of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5A Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 5B Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 5C Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. 5D,5E and 5F Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling
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this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. Instructions 6A Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here. 6B Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declar
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capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. 6F Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details. 6G Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. 6H Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. 6J The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition
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uld be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9. 8A The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1. 8B The input tax credit as declared in Table 6B and 6H shall be auto-populated here. 8C Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5)
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row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 & 11 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 12 Aggregate
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information. The instructions to fill Part VI are as follows: Table No. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value o
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axpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. 19 Late fee will be payable if annual return is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select Annual Return in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only. . (16) for FORM GSTR 9A, the following form shall be substituted, namely:- FORM GSTR – 9A [See rule 80] Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal
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mport of Goods Pt. III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Turnover Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes) 14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax
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on to the recipient of supply. Place Date Signature Name of Authorised Signatory Designation / Status Instructions: – 1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return. 3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows : Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 4. Part II consists of the details of all outward and inward supplies in the financial year for which t
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ncial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of the supplies already declared in the returns of the prev
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ved. These will not include details of non-GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. 16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. 16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. 17 Late fee will be payable if annual return is filed after the due date. ; 7. Towards the end of the return, taxpayers shall be given an option to p
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nadjusted advances at the end of the Financial Year (+) D Deemed Supply under Schedule I (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (-) F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) I Unadjusted Advances at the beginning of the Financial Year (-) J Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST (+) K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules thereunder (+/- ) N Adjustments in turnover due to foreign exchange fluctuations (+/- ) O Adjustments in turnover due to reasons not listed above (+/- ) P Annual turnover after adjustments as above Q Turnover as declared in Annual Return (GSTR9)
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5% (RC) C 12% D 12% (RC) E 18% F 18% (RC) G 28% H 28% (RC) I 3% J 0.25% K 0.10% L Interest M Late Fee N Penalty O Others P Total amount to be paid as per tables above Q Total amount paid as declared in Annual Return (GSTR 9) R Un- reconciled payment of amount (PT1) 10 Reasons for un-reconciled payment of amount A Reason 1 <> B Reason 2 <> C Reason 3 <> 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash Description Taxable Value Central tax State tax / UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12% 18% 28% 3% 0.25% 0.10% Interest Late Fee Penalty Others (please specify) Pt. IV Reconciliation of Input Tax Credit (ITC) 12 Reconciliation of Net Input Tax Credit (ITC) A ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts) B ITC booked in earlier Financial Years claimed in current Financ
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enses O Capital goods P Any other expense 1 Q Any other expense 2 R Total amount of eligible ITC availed <> S ITC claimed in Annual Return (GSTR9) T Un-reconciled ITC (ITC 2) 15 Reasons for un – reconciled difference in ITC A Reason 1 <> B Reason 2 <> C Reason 3 <> 16 Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above) Description Amount Payable Central Tax State/UT Tax Integrated Tax Cess Interest Penalty Pt. V Auditor's recommendation on additional Liability due to non-reconciliation To be paid through Cash Description Value Central tax State tax / UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12% 18% 28% 3% 0.25% 0.10% Input Tax Credit Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl. specify) Verification: I hereby solemnly affirm and declare that the information given herein a
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ber 2. It is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR -9 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately. 3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for. 4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :- Table No. Instructions 5A The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States
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been paid but the same has not been recognized as revenue in the audited Annual Financial Statement shall be declared here. 5D Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. 5E Aggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9) shall be declared here. 5F Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here. 5G Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here. 5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year
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the invoice value differ due to valuation principles under section 15 of the CGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. 5N Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. 5O Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. 5Q Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). 6 Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial
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above and the sum of all supplies (exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D above. 7F Taxable turnover as declared in Table (4N – 4G) + (10-11) of the Annual Return (GSTR9) shall be declared here. 8 Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here. 5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :- Table No. Instructions 9 The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled ―RC‖, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared. 9P
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ally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. 12B Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year 2017-18. 12C Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. 12D ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here. 12E Net ITC ava
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al Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9) may be used for filing this Table. 15 Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. 16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here. 7. Part V consists of the auditor s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 8. Towards the end of the return, taxpayers shall be given an optio
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ellip;……(GSTIN). 2. Based on our audit I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any: ……………………………………. ……………………………………. 3. (b) *I/we further report that, – (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations
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d according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any: (a) …………………………………………………………………………………… (b) …………………………………………………………………………………… (c) …………………………………………………………………………………… ……………&he
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……………………………………..………. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I/we annex hereto a copy of their audit report dated ……………………………. along with a copy of each of :- (a) balance sheet as on ……… (b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., (c) the cash flow statement for the period beginning from ……..…to ending on ………, and (d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and
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p;…………….…………………………….……………………… (b) …………………………….…………………………….……………………… (c) …………………………….…………………………….……………………… ……………………………………… **(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………&h
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nd Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by ……………..(Designation of officer) is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. ___You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. ___You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Place: Signature: Date: Designation: J
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