Author: admin_gst

Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 1-8-2017 Last Replied Date:- 11-4-2018 – Service Tax was payable on receipt on accrual basis on a monthly or quarterly basis, as applicable. Since India has migrated to GST w.e.f. 1.7.2017, there is no charge and levy of Service Tax w.e.f. 1.7.2017. However, Service Tax charged till 30.06.2017 has to be deposited with the Central Government. If it was payable on accrual basis, there is no issue as it would have been paid in July, 2017 itself. However, in cases where Service Tax was payable on cash basis, it was payable on collection of Service tax by the provider of service in the following month/quarter. There are, therefore, bound to be a large number of transactions where

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collected after 30th June, 2017. Will the e-payment window be available in ACES for a considerable time to deposit all such payments of Service Tax to the credit of Central Government, as and when received. How will the Service Tax dues be captured in last return to be filed for April-June, 2017 period ? This is not there which may lead to loss of non-collected but billed revenue in absence of which revenue leakage is bound to be there. Further, there may not be a tracking by the department of such tax revenue to be collected. How will the tax payer deposit the collections- on monthly basis or quarterly basis? For example, July collections should be deposited in August 2017 or July – September 2017 collections should be deposited in Octobe

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ime and the same is received and accounted in post GST regime, how the tax liability be discharged? There was a Service Tax Levy on the date of receipt of service on RCM basis. But the Point of Taxation will be in GST regime. Transitional provisions are silent on these issues and there is no clarity on how to pay the service tax and how to take credit of such service tax.. – Reply By Ganeshan Kalyani – The Reply = Bills pertaining to pre GST but received and accounted in July 2017 for the service covered under RCM then service tax should be tax. The service tax so paid should be disclosed in ST-3 to be filed on or before 15th August 2017. If the credit for the tax paid under RCM is eligible then the same should be disclosed in GSTR TRAN 1 f

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 1-8-2017 Last Replied Date:- 2-8-2017 – Dear expert, As per my understanding sec 51 of cgst/sgst act, which is replacement of Tds on works contract? If yes there are only 3 categories of person defined as 1. Central or state government. 2. Local authority 3. Government agencies. Whereas the 4th one will be notified by government on the recommendation by the council. So, other than these person no need to deduct tds on

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Customs – 33/2017 – Dated:- 1-8-2017 – Circular No. 33/2017-Cus F.No.450/131/2017-CusIV Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) New Delhi, dated the 1st August, 2017 All Principal Chief Commissioners/Chief Commissioners of Customs /Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs and Central Excise/GST, All Principal Commissioners/Commissioners of Customs / Customs (Preventive), All Principal Commissioners/ Commissioners of Customs and Central Excise/GST. Sir /Madam, Subject: Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof-reg. Reference has been received in the Board

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ier, all inter-state transactions are subject to IGST. High sea sales of imported goods are akin to inter-state transactions. Owing to this, it was presented to the Board as to whether the high sea sales of imported goods would be chargeable to IGST twice i.e. at the time of Customs clearance under sub-section (7) of section 3 of Customs Tariff Act, 1975 and also separately under Section 5 of The Integrated Goods and Services Tax Act, 2017. 4. GST council has deliberated the levy of Integrated Goods and Services Tax on high sea sales in the case of imported goods. The council has decided that IGST on high sea sale (s) transactions of imported goods, whether one or multiple, shall be levied and collected only at the time of importation i.e.

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GST – States – Memo No. 1598/ST-6 – Dated:- 1-8-2017 – From Excise & Taxation Commissioner, Haryana, Panchkula. To All Dy. Excise & Taxation Commissioners (ST), In the State of Haryana. Memo No. 1598/ST-6 Panchkula, dated the 01-08-2017 Subject: Guidelines/Instructions for detention/lnspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017- Memo On the captioned subject, please find enclosed herewith guidelines for conducting road side checking and for detention/Inspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017 for your information and necessary action. The above guidelines must be brought to the notice of the officers/officials working under your jurisdiction and control. Addl. Excise & Taxation Commissioner (T), for Excise & Taxation Commissioner, Haryana. DRAFT ORDER FOR DETENTION/SEIZURE OF GOODS AND/OR CONVEYANCE AND/OR DOCUMENTS [under Section 129] Whereas, the c

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eized Registration of conveyance Remarks 1 2 3 4 and these goods and the conveyance are being handed over for safe upkeep to: -(Name and address) with a direction that he/she shall not remove, part with, or otherwise deal with the goods or/and conveyance and/or documents except with the prior permission of the undersigned. Name and Designation of the Officer Place: Date: To: – (Name and address) GUIDELINES FOR DEPARTMENTAL OFFICERS FOR CONDUCTING ROADSIDE CHECKING UNDER GST ACT Whereas, Section 68 of HGST/CGST Act, 2017 provides that the Government may require the person-in-charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may he prescribed; and Whereas, Rule 138 of HGST/CGST Rules, provides that till such time as an E-way bill system is developed and approved by the Council. the Government may, by notification, specify the documents that the person-in-charge of a conveyance c

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les of HGST/CGST Act, 2017. f) Bill of entry shall be as prescribed under the Customs Act, 1962 or rules made thereunder. The proper officer conducting roadside checking may take action in following order:- i) Inspection of goods in movement will be done as per provision of Section 68 of HGST/CGST Act, 2017. The documents accompanying the goods shall be matched in accordance with the notification notified under Rule 138 of the HGST/CGST Act, 2017. ii) In case of any discrepancy, the proper officer will record the statement of the owner or the person-in-charge of the goods. iii) The proper officer will issue detention order of the goods and the conveyance in which the goods are carried. iv) The proper officer will prepare an inventory of the goods contained in the conveyance in the presence of the owner or the person-in-charge of the goods. Valuation of goods will be done as per market value of the goods in the presence the owner or the person-in-charge of the goods. v) The proper offic

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GST – States – FIN/REV-3/GST/1/08 (Pt-1) – Dated:- 1-8-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1) Dated: 1st August, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Nagaland Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) They shall come into force with immediate effect. 2. In the Nagaland Goods and Services Tax Rules, 2017, (i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted; (ii) for rule 34, the following shall be substituted, namely:- 34. Rate of exchange of currency, other than Indian rupees, for determination of va

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the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29. (iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (v) in rule 61, with effect from 1st July 2017, for sub-rule (5), the following sub-rules shall be substituted, namely:- (5)

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return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. , (vi) in rule 83, with effect from 1st July 2017, in sub-rule (3), in the second proviso, for (vi) the word sub-section , the word sub-rule shall be substituted; (vii) in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted; (viii) in FORM GST TRAN-1, with effect from 1st July 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted; (ix) in FORM GST TRAN-2, with effect from 1st July 2017, in Sl. No. 4 and 5, in the Table, for the heading of column (l), the heading HSN as applicable shall be substituted. F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Taliremba) Officer

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GST – States – 1385-F.T. – Dated:- 1-8-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1385-F.T. Dated, Howrah, the 1st day of August, 2017. In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II 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) These rules may be called the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the West Bengal Goods and Services Tax Rules, 2017,- (i) in rule 24, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be deemed to have been substituted with effect from the 22nd day of July, 2017; (ii) for rule 34, the following s

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proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (v) in rule 61, for sub-rule (5), the following sub-rules shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by

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-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. ; (vi) in rule 83, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be deemed to have been substituted with effect from the 1st day of July, 2017; (vii) in rule 89, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be deemed to have been substituted with effect from the 1st day of July, 2017; (viii) in rule 103, for the words in the rank , the words not below the rank shall be deemed to have been substituted with effect from the 1st day of July, 2017; (ix) in FORM GST TRAN-1, in Sl. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable shall be deemed to have been substituted with effect from the 1st day of July, 2017; (x) in FORM GST TRAN-2, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading HSN as applicable shall be deemed to have been substituted with effe

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GST – States – 04-B/2017 – Dated:- 1-8-2017 – FINANCE SECRETARIAT NOTIFICATION (04-B/2017) NO. FD 47 CSL 2017 BENGALURU, DATED: 01-08-2017. In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the council the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:- RULES 1. Title and commencement.- (1) These Rules may be called the Karnataka Goods and Services Tax (Second Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force from the date of their publication in the Official Gazette. 2. Amendment of rule 24.- In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 24, in sub-rule (5), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted with

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itory tax and Integrated tax. 5. Amendment of rule 46.- In rule 46 of the said rules, for the third proviso, the following proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination. 5. Amendment of rule 61.- In rule 61 of the said rules, for sub-rule (5), the following sub-rules shall be substituted with effect from 1st July, 2017, namely.- (5) Where the time limit for furnishing of details in FORM GSTR-1

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ities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. 6. Amendment of rule 83.- In rule 83 of the said rules, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted with effect from 1st July, 2017. 7. Amendment of rule 89.- In rule 89 of the said rules, in sub-rule (4), in clause (E), for the words and figures sub-section (112) of section 2 , the words and figures clause (112) of section 2 shall be substituted with effect from 1st July, 2017. 8. Amendment of FORM GST TRAN-1.- In FORM GST TRAN-1, of the said rules, in Sl. No. 7, in Table (a), in column (2) for the heading, HSN (at 6 digit level) the heading HSN as applicable shall be substituted with effect from 1st July, 2017. 9. Amendment of FORM GST TRAN-2.- In FORM GST TRAN-2, of the said rules, in Sl. No.

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GST – States – 38/1/2017-Fin(R&C)(11) – Dated:- 1-8-2017 – GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 38/1/2017-Fin(R&C)(11) In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Goa Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted; (ii) in rule 26, with effect from 22nd June, 2017,- (a) in sub-rule (1), for the word Board , the word Commissioner sh

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mination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act. ; (iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:- Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (v) in rule 61, with effect from 1st July, 2017, for sub-rule (5),

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ancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. ; (vi) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted; (vii) in rule 89, with effect from 1st July, 2017, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted; (viii) in FORM GST TRAN-1, with effect from 1st July 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted; (ix) in FORM GST TRAN-2, with effect from 1st July, 2017, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading HSN as applicable shall be substitu

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Customs – PUBLIC NOTICE No. 24/2017 – Dated:- 1-8-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING, QUEEN'S ROAD, BENGALURU – 560 001 C.N0. VIII/09/26/2017 City cus Tech Date: 01.08.2017 PUBLIC NOTICE No. 24/2017 Sub: Customs – Clarification regarding exports under claim for drawback in the GST scenario. – reg. Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 32/2017-Customs dated 27.07.2017 on the above subject matter. 2. As you are aware, the higher All Industry Rates (AIRS) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rat

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nder GST laws, etc., the said certificate from GST officer may not be available immediately at the time of export. 4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-cus (N.T.) dated 31.10.2016 by Notification 73/2017-cus (N.T.) dated 26.7.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification. 5. Since Notes and Conditions of Notification No. 131/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawb

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ng the export products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier. 6. Another aspect that may be noted is that there could be cases where export goods had been cleared from factory, warehouse, etc. prior to 1.7.2017 but let export order has not been issued before 1.7.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Condition 12 of said Notification No. 131/2016-Customs (NT) shall continue. 7. As part of audit checks,

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Goods and Services Tax – Started By: – chail singh – Dated:- 31-7-2017 Last Replied Date:- 1-8-2017 – sir, please tell me the GST % on Henna cone OR Mehandi cone(pest)some distributer are puting 5% and some people 28% so please confirm me actual GST % on Mehandi cone – Reply By KASTURI SETHI – The Reply = Correct GST rate is 28%. Henna cone is covered under HSN code 3304. In this context, go through para no.3 of the following case law pertaining to pre-GST era:- NEHA HERBALS PVT. LTD. Versus CO

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Notification No. 5/2017 – Integrated Tax, Does it applicable to SAC same as HSN ? – Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 31-7-2017 Last Replied Date:- 31-7-2017 – Notificat

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Goods and Services Tax – GST – Dated:- 31-7-2017 – New Delhi, Jul 31 (PTI) Five lakh businesses have opted for the GST composition scheme, which allows them to pay taxes at a concessional rate and makes compliance easy, the government said today. Nearly 71 lakh excise, service tax and VAT assessees have migrated to the GST Network (GSTN) till July 25. Besides, another 12 lakh new registrations came about under the Goods and Services Tax (GST) regime. The figure of dealers opting for composition in GST is 5.12 lakh up to 30th (July). The last date for opting is August 16, Revenue Secretary Hasmukh Adhia tweeted. The composition scheme is an alternative method of levy of tax designed for small taxpayers whose turnover is up to ₹ 75 lak

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Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 31-7-2017 Last Replied Date:- 31-7-2017 – Dear Experts,A Chartered Accountant providing professional services to their client by travelling to reach client premises by air and for that only CA is charging the client and no other professional charges are added on the invoice. In this case, can CA claim the ITC on flight ticket ?And alsoIf an employee of the company travels to the other premises of the his company on business purpos

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Goods and Services Tax – GST STL – 07.02 – Report GST STL – 07.02 Consolidated Settlement Register for Centre (Book adjustment between CGST, IGST or Cess) State/UT /All- Year – Month – (Amount in Rs.) Sr. no. Details Amount Credited Amount Debited Net Settlement Amount 1. Book adjustment between CGST and IGST for a State/UT relating to Returns (STL 2.01) 2. Distribution of IGST amount recovered, compounding amount and amount of pre-deposit (STL 3.01) 3. Distribution of IGST amount where place of supply could not be determined (STL 4.01) 4. Reduction of the amount apportioned already due to issue of credit notes, refund of pre-deposit etc. ( STL 5.01) 5. Settlement between Centre and State/UT on account of recovery made out of refund (STL 6

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Goods and Services Tax – GST STL – 07.01 – Report GST STL – 07.01 Consolidated Settlement Register for State/UT State/UT – Year – Month – (Amount in Rs.) Sr. no. Details Amount to be Credited Amount to be debited Net Settlement Amount 1. Settlement of accounts between Centre and State/UT relating to Returns (GST STL 1.01) 2. Distribution of IGST amount recovered, compounding amount and amount of pre-deposit (STL 3.01) 3. Distribution of IGST amount where place of supply could not be determined

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GST – States – ASSAM GST – Government specifies the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. – TMI Updates – Highlights

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GST – States – TRIPURA GST – The documents viz. Tax Invoice, Manifest and Consignment Note shall be carried by the person in charge of a conveyance carrying any consignment of goods taxable under GST

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Goods and Services Tax – GST – Dated:- 31-7-2017 – A two day Conclave of Tax Officers entitled Rajaswa Gyansangam will be held on 1st and 2nd September, 2017 at Vigyan Bhawan in New Delhi. The Prime Minister, Shri Narendra Modi will inaugurate this Conclave on the 1st day of September, 2017. The focus of the discussion will be on GST as well as on unearthing black money. For the first time, on the 1st day of the two day Conclave, the Tax Officers of the State Governments will also be invited fo

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Goods and Services Tax – GST STL – 06.01 – Report GST STL – 06.01 Settlement between Centre and State/UT on account of recovery made out of refund State/UT – Year – Month – (Amount in Rs.) Sr. no. GSTIN/ temporary ID Demand order no. Demand order date Refund order number Refund Date Amount of refund claimed under Act (CGST/SGST/ UTGST/IGST/CESS) Tax Interest Penalty Fees Others 1 2 3 4 5 6 7 8 9 10 11 Amount of recovery made out of refund claimed (CGST/SGST/UTGST/IGST/CESS) Net amount to be cre

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Goods and Services Tax – GST STL – 05.09 – Report GST STL – 05.09 (for S.No 8 of 5.01) List of registered taxpayers where the liability of payment of Integrated Tax is reduced due to an amendment in the amount payable after the payment on account of rectification of return or who have claimed refund of supplies or any other reduction State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN/UIN Trade name (Legal name, if not available) ARN Tax period of ARN Reduction due to Amendment of amount al

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Reduction due to recovery of outstanding dues and subsequently refunded due to appeal order and interest thereof – Goods and Services Tax – GST STL – 05.08 – Report GST STL – 05.08 (for S. No. 7 of 5.01 ) Reduction due to recovery of outstanding dues and subsequently refunded due to appeal order and interest thereof (List of taxpayers) State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN Trade name (Legal name, if not available) Demand Order Number Demand Order Date Appeal Order Number Appeal

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Goods and Services Tax – GST STL – 05.07 – Report GST STL – 05.07 (for S.No. 6 of 5.01) Reduction due to inter-State inward supplies for which ITC was declared as ineligible but now becomes eligible (List of taxpayers) State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN Trade name (Legal name, if not available) ARN Number Tax Period of ARN Invoice number in which ITC was declared ineligible, if any Invoice date in which ITC was declared ineligible, if any Amount of ITC declared as ineligibl

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Goods and Services Tax – GST STL – 05.06 – Report GST STL – 05.06 (for S.No. 5 of 5.01) Reduction due to interest apportioned earlier on account of mismatch of ITC/Credit Note but now reclaimed (List of taxpayers) State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN Trade name (Legal name, if not available) Category of IGST available for distribution (mismatch of ITC/mismatch of Credit note) Original Invoice number/Credit Note number Date of original Apportionment Reclaim Date Amount of Inte

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Goods and Services Tax – GST STL – 05.05 – Report GST STL – 05.05 (for S.No. 4 of 5.01) List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned, and whose demand was subsequently reduced due to refund of pre-deposit and interest State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN/ Temporary ID Trade name (Legal name, if not available) Appeal order no. Appeal order date Demand Order Number Demand Order Date Amount of IGST deposit made for

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Goods and Services Tax – GST STL – 05.04 – Report GST STL – 05.04 (for S.No. 3 of 5.01) List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to unregistered persons, and whose demand was subsequently reduced due to issuance of credit notes to un-registered persons State/UT – Year – Month – (Amount in Rs.) Sr. No. GSTIN of Supplier ARN Tax period of return Credit note no. Credit note Date Amount of IGST involved in th

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