Author: admin_gst

bill to ship to transaction
Query (Issue) Started By: – Dinesh Biyanee Dated:- 25-7-2017 Last Reply Date:- 26-7-2017 Goods and Services Tax – GST
Got 11 Replies
GST
If we are in the state of west bengal and issuing a invoice in west bengal but keeping consignee at raipur .
pls let us know whether IGST will be levied or SGST/CGST
Reply By MUKUND THAKKAR:
The Reply:
IGST…
Reply By Dinesh Biyanee:
The Reply:
The reply sent needs clarity as to IGST will be levied
Reply By MUKUND THAKKAR:
The Reply:
Sorry Dear…
if your buyer in WB and ship to address is other state in such situation you have to pay CGST+ SGST i/o IGST.
Reply By Kishan Barai:
The Reply:
IGST would be lavied
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:

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Return for Non-resident taxable person
GSTR – 05
GST
Form GSTR-5
[See Rule 63]
Return for Non-resident taxable person
Year
Month
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
(c)
Validity period of registration
Auto Populated
1[(d)
ARN
Auto Populated
(e)
Date of ARN
Auto Populated]
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry
Rate
Taxable value
Amount
Amount of ITC available
No.
Date
Value
Integrated Tax
Cess
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
4. Amendment in the details furnished in any earlier return
Original details
Revised details
Differential ITC (+/-)
Bill of entry
Bill of entry
Rate
Taxable value
Amount
Amount of ITC available
No.
Date
No.
Date
Value
Integrated Tax
Cess
Integrated Tax
Cess
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
5. Taxable o

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rlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof]
Details of original document
Revised details of document or details of original Debit/Credit Notes
Rate
Taxable Value
Amount
Place of supply
GSTIN
No.
Date
GSTIN
No.
Date
Value
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
9.
Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7
Rate of tax
Total taxable value
Amount
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
Tax period for which the details are being revised
9A. Intra-State Supplies [Rate-wise]
9B. Inter-State Supplies [Rate-wise]
Place of Supply (Name of State)
10.
Total tax liabi

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;Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]
Description
Tax paid in cash
Tax paid through ITC
Interest
Late fee
Integrated tax
Cess
1
2
3
4
5
6
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
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 therefrom.
Signatures of Authorized Signatory
Name of Authorized Signatory
Designation/Status
Place……….
Date………..
Instructions:-
1. Terms used :
a.
GSTIN :
Goods and Services Tax Identification Number
b.
UIN :
Unique Identity Number
c.
UQC :
Unit Quantity Code
d.
HSN :
Harmonized System of Nomenclature

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nvoice level details should be uploaded in Table 5;
(ii) for all inter-State B to C supplies, where invoice value is more than 9[Rs. 1,00,000]/- (B to C Large) invoice level detail to be provided in Table 6; and
(iii) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies.]
8. Table 8 consists of amendments in respect of –
i. B2B outward supplies declared in the previous tax period;
ii. “B2C inter-State invoices where invoice value is more than 10[Rs. 1 lakh]” reported in the previous tax period; and
iii. Original Debit and credit note details and its amendments.
9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies where invoice value is more than 11[Rs. 100000/-].
6[10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current t

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supplies (whether inter-State or intra-State) where invoice value is up to Rs.2,50,000/- State-wise summary of supplies shall be filed in Table 7."
5. Inserted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020
6. Substituted vide NOTIFICATION NO. 79/2020 – Central Tax dated 15-10-2020 before it was read as,
"10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period."
7. Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 01-08-2024 before it was read as, "Rs. 2.5 lakh"
8. Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 01-08-2024 before it was read as, "Rs. 2.5 lakh"
9. Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 01-08-2024 before it was read as, "Rs. 2,50,000"
10. Substituted vide Notification N

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Auto-drafted details for registered person opting for composition levy
GSTR – 04A
GST
Form GSTR-4A
[See rules 59(3) & 66(2)]
Auto-drafted details for registered person opting for composition levy
1[(Auto-drafted from GSTR-1, GSTR-1A, GSTR-5 and GSTR-7)]
Year
Quarter
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
3. Inward supplies received from registered person including supplies attracting reverse charge
GSTIN of supplier
Invoice details
Rate
Taxable value
Amount of tax
Place of supply (Name of State/UT)
No.
Date
Value
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
3A. Inward supplies received from a registered

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GST ON GTA
Query (Issue) Started By: – jayesh thacker Dated:- 25-7-2017 Last Reply Date:- 26-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
my company registered under gst, company recd GTA service and lr amount is 200/-,other lr amt is 1200/-, in this case gta rcm is applicable, any lr limit under gst
Reply By SHIVKUMAR SHARMA:
The Reply:
Please refer Sl.No.21 of Notification No.12/2017 Central Tax (Rate) Dtd.28/06/2017
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
If any

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Quarterly return for registered person opting for composition levy
GSTR – 04
GST
7[FORM GSTR-4
[See rule 62]
Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate)
Year
1.
GSTIN
2.
(a)
Legal name of the registered person
< Auto >
(b)
Trade name, if any
< Auto >
3.
(a)
Aggregate turnover in the preceding Financial Year (Auto populated)
(b)
ARN
< Auto >(after filing)>
(c)
Date of ARN
< Auto >(after filing)>
4. Inward supplies including supplies on which tax is to be paid on reverse charge
GSTIN of supplier
Invoice details
Rate
Taxable value
Amount of tax
Place of supply
(Name of
State/UT)
No.
Date
Value
Integrated Tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
7
8
9
10
11
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)
4B. Inward supplies received from a r

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Sr.
No
.
Type of supply (Outward/ Inward)
Rate of tax
(%)
Value
Amount of tax
Integrate d tax
Central tax
State/
UT tax
Cess
1
2
3
4
5
6
7
8
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
< Auto >
Total
< Auto >
< Auto >
< Auto >
< Auto >
7. TDS/TCS Credit received
GSTIN of Deductor / e-commerce operator
Gross Value
Amount
Central Tax
State/UT Tax
1
2
3
4
8. Tax, interest, late fee payable and paid
Sr.
No.
Type of tax
Tax amount
payable (As per table 6)
Tax Amount already paid (Through FORM GST CMP-08 )
Balance amount of tax payable, if any (3-4)
Interest payable
Interest paid
Late fee payable
Late fee paid
1
2
3
4
5
6
7
8
9
1.
Integrated tax
< Auto >
< Auto >
< Auto >
2.
Central tax
< Auto >
< Auto >
< Auto >
3.
State/UT tax
< Auto >
< Auto >
< Auto >
4.
Cess
< Auto >
< Auto >
< Auto >
9. Refund claimed fro

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day of June following the end of such financial year for the financial year 2024-25 onwards.].
3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated.
4. Table 4 to capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN wise:
(i) Table 4A to capture inward supplies from registered supplier other than those attracting reverse charge;
(ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge;
(iii) Table 4C to capture supplies from unregistered supplier;
(iv) Table 4D to capture import of services.
5. Table 5 to capture details (and adjustments thereof) of outward supplies (including exempt supplies) and inward supplies attracting reverse charge including import of services as declared earlier in FORM GST CMP-08 during the financial year.
6. TDS/TCS credit received from deductor/e-commerce operator would be auto-populated in Table 7.]
**************
Not

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read as
"Rate of tax
Turnover
Composition tax amount
Central Tax
State/UT Tax
1
2
3
4
"
6. Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as
“Quarter
Rate
Original details
Revised details
Turnover
Central Tax
State/UT tax
Turnover
Central Tax
State/UT Tax
1
2
3
4
5
6
7
8
”
7. Substituted vide Notification No. 31/2019 – Central Tax dated 28-06-2019 w.e.f. 28.6.2019 before it was read as
"Form GSTR-4
[See Rule 62]
Quarterly return for registered person opting for composition levy
Year
Quarter
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
3.
(a)
Aggregate Turnover in the preceding financial year
(b)
Aggregate Turnover – April to June, 2017
4. Inward supplies including supplies on which tax is to be paid on reverse charge
GSTIN of supplier
Invoice details
Rate
Taxable value
Amount of Tax
Place of

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bit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
6. Tax on outward supplies made (Net of advance and goods returned)
5[Rate of tax
Total Turnover
Out of turnover reported in (2), turnover of services
Composition tax amount
Central Tax
State/UT Tax
1
2
3
4
5
]
7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6
6[Quarter
Rate
Original details
Revised details
Total Turnover
Out of turnover reported in (3), turnover of services
Central Tax
State/UT Tax
Total Turnover
Out of turnover reported in (7), turnover of services
Central Tax
State/UT Tax
1
2
3
4
5
6
7
8
9
10
]
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross Advance Paid
Place of supply (Name of State/UT)
Amount
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
(I)
Information for the current quarter
8A.
Advance a

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yable
Amount Paid
1
2
3
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
(II) Late fee
(a) Central tax
(b) State/UT tax
12. Refund claimed from Electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry Nos.
1
2
3
4
5
6
7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
13. Debit entries in cash ledger for tax /interest payment [to be populated after payment of tax and submissions of return]
Description
Tax paid in cash
Interest
Late fee
1
2
3
4
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
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 therefrom.
Signature of Authorized Signatory…………&h

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plier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1 and GSTR-5;
(ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1;
(iii) Table 4C to capture supplies from unregistered supplier;
(iv) Table 4D to capture import of service;
(v) Tax recipient to have the option to accept invoices auto populated/add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and
(vi) Place of Supply (PoS) only if the same is different from the location of the recipient.
5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/amended information of debit or credit note received, rate-wise. Place of Supply (PoS) to be reported only if the same is different from the location of the recipient. While fur

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Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended
GSTR – 03B
GST
Form GSTR-3B
[See Rule 61(5)]
Year
 
 
 
 
Month
 
 
1.
 
GSTIN
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2.
 
Legal name of the registered person
Auto Populated
3.1 Details of Outward Supplies and inward supplies liable to reverse charge [(other than those covered in 3.1.1)]
Nature of Supplies
Total Taxable value
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
(a) Outward taxable supplies (other than zero rated, nil rated and exempted)
 
 
 
 
 
(b) Outward taxable supplies (zero rated )
 
 
 
 
 
(c) Other outward supplies (Nil rated, exempted)
 
 
 
 
 
(d) Inward supplies (liable to reve

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bsp;
 
 
 
3.2 Of the supplies shown in 3.1(a) [and 3.1.1(I)] above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders
 
Place of Supply (State/UT)
Total Taxable value
Amount of Integrated Tax
1
2
3
4
Supplies made to Unregistered Persons
 
 
 
Supplies made to Composition Taxable Persons
 
 
 
Supplies made to UIN holders
 
 
 
4. Eligible ITC
Details
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
(A)  ITC Available (whether in full or part)
 
 
 
 
(1)   Import of goods
 
 
 
 
(2)   Import of services
 
 
 
 
(3)   Inward supplies liable to reverse charge (other than 1 & 2 above)
 
 
 
 
(4)   Inward supplies from ISD
 
 
 
 
(5) &nb

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of negative
liability of
previous tax
period
Net Tax
Payable
(2-3)
Tax paid through ITC
Tax
paid
in
cash 
Interest
paid
in cash
Late fee
paid in
cash
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
(A) Other than (i) reverse charge and (ii) supplies made u/s 9(5)
Integrated tax
< Auto >
< Auto >
< Auto >
 
 
 
 
 
 
 
Central tax
< Auto >
< Auto >
< Auto >
 
 
 
 
 
 
 
State/ UT tax
< Auto >
< Auto >
< Auto >
 
 
 
 
 
 
 
Cess
< Auto >
< Auto >
< Auto >
 
 
 
 
 
 
 
(B) Reverse charge and supplies made u/s 9(5)
Integrated tax
< Auto >
< Auto >
< Auto >
 
 
 
 
 
 
 
Central tax
< Auto >
< Auto >
< Auto >
 
 
 
 
 
 
 
State/UT tax
< Auto >

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CO is required to pay tax under sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(i) above
(5) A registered person making supplies through an Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(ii) above.
 
 
***************
NOTES:-
1. 
 Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 11-02-2025 before it was read as, 
“Description
Tax payable
Paid through ITC
Tax paid TDS./TCS
Tax/Cess paid in cash
Interest
Late Fee
Integrated Tax
Central Tax
State/UT Tax
Cess
 
1
2
3
4
5
6
7
8
9
10
Integrated Tax
 
 
 
 
 
 
 
 
 
Central Tax
 
 
 
 
 
&

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Notice to return defaulter u/s 46 for not filing return
GSTR – 03A
GST
Form GSTR – 3A
[See rule 68]
Reference No:
Date:
To
_______ GSTIN
Name
_______________ Address
Notice to return defaulter u/s 46 for not filing return
Tax Period –                                                          Type of Return –
Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability fo

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.]
Or
Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration
Cancellation order No.                                    Date
Application Reference Number, if any –                 Date –
Consequent upon applying for surrender of registration or cancellation of your registration for the reasons specified in the order, you were required to submit a final return in form GSTR-10 as required under section 45 of the Act.
2. It has been noticed that you have n

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not filing annual return
Financial year-                     Type of Return -GSTR-9/GSTR-9A
Being a registered taxpayer, you are required to furnish annual return for the supplies made or received and/or to include self-certified reconciliation statement for the aforesaid financial year by due date. The due date specified for filing annual return for the said financial year is over and it has been noticed that you have not filed the said return till date.
2. You are, therefore, requested to furnish the said return within 15 days failing which appropriate action including imposition of penalty as per law will be taken.
3. This notice shall be

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Monthly return (Omitted)
GSTR – 03
GST
1[****]
 
 
*************
NOTES:-
1. Omitted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“PDF DOWNLOAD
”
=============
Document 1
Form GSTR-3
[See rule 61(1)]
Monthly return
Year
Month
1. GSTIN
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto Populated
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
3.
Turnover
Sr.
Type of Turnover
Amount
No.
1
2
3
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
(iii)
(iv)
(v)
(vi)
Zero rated supply without payment of
Tax
Deemed exports
Exempted
Nil Rated
(vii) Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate
1
Taxable Value
2
Amount of Tax
Integrated Tax
3
CESS
4
A. Taxable supplies (other than reverse charge and zero rated supply) [T

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Zero Rated supply made with payment of
Integrated Tax) [Rate wise]
B
Zero rated supply made with payment of Integrated Tax [Rate wise]
C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
(II)
Intra-state supplies
A
Taxable supplies (other than reverse charge) [Rate wise]
B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance
adjustments)
100
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of
tax
Taxable
Value
2
Amount of tax
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
6
(I) Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of
tax
Differential
Amount of tax
Taxable
Value
2
Integrated Tax
3
Central T

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nvoices/debit notes
Add
101
(b)
Tax liability on mismatched credit notes
Add
Reclaim on rectification of mismatched
(c)
Reduce
invoices/Debit Notes
Reclaim on rectification of mismatch
(d)
Reduce
credit note
Negative tax liability from previous tax
(e)
Reduce
periods
Tax paid on advance in earlier tax periods
(f)
and adjusted with tax on supplies made in
current tax period
Reduce
(g) Input Tax credit reversal/reclaim
Add/Reduce
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated
tax
Central
State/UT Tax
CESS
tax
2
3
4
5
6
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit
Reversal/reclaim
8D. On account of mismatch/ rectification/other
reasons
9. Credit of TDS and TCS
Amount
Integrated
tax
Central tax
State/ UT Tax
2
3
4
(a)
(b)
TDS
TCS
10. Interest liability (Interest as on …………….)
On account of
On
account
Undue
Credit of
Interest De

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ription
Tax
Interest
Penalty
Fee
2
3
4
5
Other
6
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c)
State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
103
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
Tax paid
in cash
Tax paid through ITC
Interest
Late
fee
Integrated tax
Central Tax
State/UT Tax
Cess
2
3
4
5
6
7
8
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
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 therefrom.
Place
Date
/Status..
104
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation
Instructions:-
1. Terms Used :-
a) GSTIN :-
Goods and Services Tax Identification Number
b) TDS :-
Tax Deducted at source
c) TCS :-
Tax Collected at

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Additional place of business
Query (Issue) Started By: – Amit Bansal Dated:- 25-7-2017 Last Reply Date:- 1-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Hi
I am not able to add " additional place of business" on Gst.gov.in.
I think this option has not been updated yet.
Can anybody tell when this option will be added in GST portal.
Regards,
Amit
Reply By Kishan Barai:
The Reply:
This option is updated in GST & you can add additional place of business
Reply

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Details of auto drafted supplies
GSTR – 02A
GST
1[FORM GSTR-2A
[See rule 60(1)]
Details of auto drafted supplies
2[(From GSTR1, 1A, GSTR5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)]
Year
Month
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
PART A
(Amount in Rs. all Tables)
3. Inward supplies received from a registered person including supplies attracting reverse charge
GSTIN
of supplier
Trade/
Legal name
Invoice details
Rate (%)
Tax-
able value
Amount of tax
Place
of supply
(Name
of
State/
UT)
Supply
attra-
cting
reverse charge
(Y/N)
3[GSTR-1/1A/5 period]
4[GSTR-1/1A/5 filing date]
GSTR-
3B filing
status
(Yes/ No)
Amen-
dment made,
if any
(GSTIN,
Others)
Tax
period
in
which amended
Effe-
ctive
date of
cance
-llation,
if any
No.
Type
Date
Value
Integrated tax
C

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ame
Credit / Debit Note Details
Rate
(%)
Taxable value
Amount of tax
Place of supply
(Name of
State/UT)
Supply attracting reverse charge (Y/N)
3[GSTR-1/1A/5 period]
4[GSTR-1/1A/5 filing date]
GSTR-
3B filing status (Yes/
No)
Amendment
made, if any
(GSTIN,
Others)
Tax period in which amended
Effective date of cancellation, if any
No.
Note type
Note supply type
Date
Value
Integrated tax
Central tax
State/
UT tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
6. Amendment to Debit / Credit notes (Amendment to 5)
Details of original document
Revised details
Rate
(%)
Taxable value
Amount of tax
Place of supply
(Name of
State/
UT)
Supply attra
-cting reverse charge (Y/N)
3[GSTR-1/1A/5 period]
4[GSTR-1/1A/5 filing date]
GSTR-
3B
filing
status
(Yes /
No)
Amen-
dment made
(GSTIN,
Others)
Tax period of
original record
Effe
-ctiv

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GSTR-6
filing
date
Amendment
made
Tax period
of original
record
ITC
Eligibility
Type
No.
Date
GSTIN of ISD
Trade/
Legal name
Type
No.
Date
No.
Date
Integrated Tax
Central Tax
State/
UT
Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
PART- C
9. TDS and TCS Credit (including amendments thereof) received
GSTIN of
Deductor /
GSTIN of E-
Commerce
Operator
Deductor
Name /
Ecommerce
Operator
Name
Tax period of
GSTR-7 /
GSTR-8
(Original /
Amended)
Amount
received /
Gross value
(Original / Revised)
Value of
supplies
returned
Net amount
liable for TCS
Amount
(Original / Revised)
Integrated tax
Central tax
State /UT tax
1
2
3
4
5
6
7
8
9
9A. TDS
9B. TCS
PART- D
10. Import of goods from overseas on bill of entry (including amendments thereof)
ICEGATE Reference date
Bill of entry details
Amount of tax
Ame

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e scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable.
4. Table wise instructions:
Table No. and Heading
Instructions
3
Inward supplies received from a registered person including supplies attracting reverse charge
i. The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their 6[FORM GSTR-1, 1A and 5].
ii. Invoice type :
a. R- Regular (Other than SEZ supplies and Deemed exports)
b. SEZWP- SEZ supplies with payment of tax
c. SEZWOP- SEZ supplies without payment of tax
d. DE- Deemed exports
e. CBW – Intra-State supplies attracting IGST
iii. For every invoice, the period and date of 7[FORM GSTR-1/ 1A and 5] in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in c

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le in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019.
vi. In case, the supplier has cancelled his registration, the effective date of cancellation will be provided.
4
Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to table 3)
i. The table consists of amendment to invoices (including invoice on which reverse charge is applicable) which have been saved/filed by your suppliers in their 9[FORM GSTR-1, 1A and 5].
ii. Tax period in which the invoice was reported originally and type of amendment will also be provided. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this in

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– Intra-State supplies attracting IGST
v. For every credit or debit note, the period and date of 11[FORM GSTR-1/ 1A and 5] in which such credit or debit note has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's 12[filing of FORM GSTR-1/1A]. For example, if a supplier files his credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient.
vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided.
vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was ame

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period and date of FORM GSTR-6 in which such respective invoice or credit note has been declared and filed is being provided.
v. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided.
vi. The status of eligibility of ITC on ISD credit notes will be provided.
8
Amendment to ISD credit received
i. The table consists of the details of the amendments to details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6.
9
TDS / TCS credit Received
i. The table consists of the details of TDS and TCS credit from FORM GSTR-7 and FORM GSTR-8 and its amendments in a tax period..
ii. A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit.
10 & 11
Details of Import of goods from overseas on bill of entry and from SEZ units and developers and their respective amendments
i. The table consists of details of IGST paid on imports of goods from overse

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e
Value
Integrated tax
Central Tax
State/ UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
4. Inward supplies received from a registered person on which tax is to be paid on reverse charge
GSTIN of supplier
Invoice details
Rate
Taxable value
Amount of tax
Place of supply (Name of State/UT)
No.
Date
Value
Integrated
Tax
Central Tax
State/ UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
5. Debit / Credit notes (including amendments thereof) received during current tax period
Details of original document
Revised details of document or details of original Debit / Credit note
Rate
Taxable value
Amount of tax
Place of supply (Name of State/UT)
GSTIN
No.
Date
GSTIN
No.
Date
Value
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
PART B
6. ISD credit (including amendments thereof) received
GSTIN of ISD
ISD document details
ITC amount involved
No.
Date
Integrated Tax
Central Tax
State/ UT Tax
Cess
1
2
3

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TION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORMS GSTR-1,5,6,7 and 8"
6. Substituted vide NOTIFICATION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1 and 5"
7. Substituted vide NOTIFICATION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1/5"
8. Substituted vide NOTIFICATION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1"
9. Substituted vide NOTIFICATION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1 and 5"
10. Substituted vide NOTIFICATION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1 and 5"
11. Substituted vide NOTIFICATION NO. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 10-07-2024 before it was read as, "FORM GSTR-1/5&quot

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The Ground Reality regarding Purchases being made by SEZ Units
By: – CASeetharaman KC
Goods and Services Tax – GST
Dated:- 25-7-2017

The position of SEZ Units is quite clear as per the IGST Act Section 16 (1) of which states very emphatically that the supplies made to SEZ's are zero rated. Moreover Section 16(2) of the IGST Act states that except for the inputs as specified in sub-section (5) of Section 17 of the CGST Act, input tax credit can be availed for all these zero-rated supplies made to the SEZ virtually signifying that all these taxes paid would be eventually refunded in parity with the maxim that “Taxes should not be Exported”
Further Section 16 (3) goes to state that the supplier to the SEZ (Registered Person making supplies to the SEZ) has two options which are as follows:
* Submit a Letter of Undertaking (LUT) or a Bond and supply at zero rate to the SEZ and claim input tax paid on input for such supplies made to the SEZ OR
* Alternatively pay IGST on

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shing a Letter of Undertaking in place of a Bond.
i. The following registered person shall be eligible for submission of Letter of Undertaking in place of a bond: –
(a) a status holder as specified in 1[paragraphs 3.20 and 3.21] of the Foreign Trade Policy 2015-2020; or
(b) who has received the due foreign inward remittances amounting to a minimum of 10% of the export turnover, which should not be less than one crore rupees, in the preceding financial year,
and he has not been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or under any of the existing laws in case where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
ii. The Letter of Undertaking shall be furnished in duplicate for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretar

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rate on goods supplied by them. They are willing to take the GST Number of the SEZ unit and are also willing to do the required entries while filing their sales details but they are not prepared to supply at zero rate to the units.
The SEZ Units do not have any alternative but to pay the IGST charged by these suppliers to keep their production and exports going and only hope that the Government would be kind enough to refund these taxes paid by them till all this confusion settles.
Reply By Prasanna Cp as =
As per section 16(1) Zero rated supply means:
(a) export of goods or services or both; or
(b) supply of goods or services or both to a SEZ developer or a SEZ unit.
hence SEZ units making exports of goods and services will also be eligible to claim refund.
Dated: 25-7-2017
Reply By A K Reddy and CO as =
Hello sir,
A nice article, But I would like to bring to your notice that the Notification No. 18/2017 -Integrated Tax (Rate) New Delhi, the 5th July, 2017 clearly exempts

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loped over the years to feed the raw material and service requirements of these SEZ units.
Today after the advent of GST these SME units find it difficult to meet the conditions of Bond etc and are charging full IGST on their supplies made to SEZ units. Although it is a fact that the tax paid by the SEZ units can be claimed as refund as they are exporting their output, the fact remains that by declaring supplies being made to the SEZ as zero rated is not actually helping the SEZ units in any manner as the formalities surrounding the claiming of inputs by the supplier is so complicated that no supplier would venture to go into such problems and would instead prefer to charge the tax and forget about it. Hence these provisions are not helping SEZ units in any anyway and instead they are now paying IGST and will be able to claim the refund of these taxes paid only after their suppliers have filed their returns and paid the taxes and after the SEZ unit has exported the goods.
Dated: 26-

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S/B to be followed or not as per SEZ rule 2006.
Dated: 26-7-2017
Reply By A K Reddy and CO as =
Hello sir,
The notification Notification No. 18/2017 -Integrated Tax (Rate) New Delhi, the 5th July, 2017 that I referred above clearly says that IGST is exempted. Hence the supply of goods or services to SEZ units or SEZ developers is nothing but export only(deemed export) and accordingly that notification is applicable to all the domestic suppliers and accordingly they can supply without payment of IGST to SEZ units or developers. But this exemption has not been given to supply to STPI or 100% EOU units.
Dated: 26-7-2017
Reply By Ajay Doshi as =
Under notification 18/2017 dated 5th july'2017, no GST is payable by supplier of input service supplied to SEZ unit or a developer in SEZ. The supplier of Service in their GST invoice can mention the notification no with IGST amount as nil. When the IGST exemption granted through notification in public interest published in official gaz

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Extension Of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the Puducherry Goods and Services Tax Rules, 2017
Order No. 01/2017-Puducherry GST Dated:- 25-7-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
F.No. 3074/CTD/GST/2017
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
Puducherry, dt.25th July, 2017
Order No. 01/2017-Puducherry GST
Subject: Extension Of time limit for filing intimation for composition levy un

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Extension of time limit for filing intimation for composition levy under sub-rule(1) of rule 3 of the DGST Rules, 2017
Order No. 01/2017 Dated:- 25-7-2017 Delhi SGST – Circular
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
IP ESTATE, NEW DELHI 110 002
GST POLICY BRANCH
F. No. F2(01)/DT&T/GST/Policy/2017/570-76
25th July, 2017
Order No. 01/2017-GST
Subject : Extension of time limit for filing intimation for composition levy under sub-

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Assignment of Powers and Duties to Officers of State Tax as “Proper Officer” under the OGST Act' 2017
11516/CT POL-41/1/2017 Dated:- 25-7-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
ODISHA, CUTTACK
Dated. 25-07-2017
No. 11516/CT POL-41/1/2017
NOTIFICATION
Sub: Assignment of Powers and Duties to Officers of State Tax as "Proper Officer" under the OGST Act' 2017
1. The State Government of Odisha, in exercise of its power under Section 3 of the OGST Act' 2017, have appointed, vide Finance Department Notification No. 19493 Dated 24.06.2017, the following classes of officer for the purposes of this Act, namely; –
(a) Commissioner of State Tax
(b) S

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column (2) of the Table given below are hereby assigned to the officers of State Tax as mentioned correspondingly in Column (3) of the said table, as 'Proper Officer'.
Sl. No.
Description of Powers and Duties as mentioned under
Designation of the Officer of State Tax
1
2
3
1)
Sub-section (1) of Section 64
Deputy Commissioner of State Tax or Assistant Commissioner of State Tax in charge of a Circle (with previous permission of Joint Commissioner of State Tax in charge of Territorial Ranges)
2)
Sub-section (2) of Section 64
Joint Commissioner of State Tax in charge of Territorial Ranges
3)
Section 66
Deputy Commissioner of State Tax or Assistant Commissioner of State Tax in charge of a Circle (with prior approval of the

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pondingly under Column (2) of the Table above as Proper Officer or otherwise, within his/her respective jurisdiction.
5. However, as per the provision contained in Section 5(4) of the Act, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of State Tax under this Act. (Appointment of Appellate Authorities shall be made by the State Government)
6. Powers specifically conferred on the Commissioner of State Tax under this Act shall be delegated to subordinate officers of State Tax as and when need arises.
7. This order supercedes the previous order issued by the undersigned vide 9834 date 24.06.2017.
(Saswat Mishra, I.A.S.)
Commissioner of State Tax
Odisha, Cuttack

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Extension of time-limit, for filing intimation for composition levy under sub-rule (1) of rule 3 of the Puducherry Goods and Services Tax Rules, 2017
01/2017-PUDUCHERRY GST Dated:- 25-7-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F.No. 3074/CTD/GST/2017.
Puducherry, dated 25th July 2017.
ORDER
No. 01/2017-PUDUCHERRY GST
Extension of time-limit, for filing intimation for composition levy under sub-rule (1) of rule 3 of the Puducherry Goods

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Tax Deduction as per Section 51 Goa Goods and Services Tax Act, 2017 and Section 51 of the Cent Goods and Services Tax Act, 2017 and procedure / guidelines to be followed by Drawing and Disbursing Officers (DDO's) / Government Departments or Government Agencies / Local authorities etc. of the State Government.
8/1/2017-Fin (R&C) Dated:- 25-7-2017 Goa SGST
GST – States
Government of Goa
Department of Finance (Revenue & Control)
Secretariat, Porvorim,
Bardez – Goa – 403521.
No. 8/1/2017-Fin (R&C)
Dated:- 25/07/2017
CIRCULAR
Sub:- Tax Deduction as per Section 51 Goa Goods and Services Tax Act, 2017 and Section 51 of the Cent Goods and Services Tax Act, 2017 and procedure / guidelines to be followed by Drawing and Disbursing Officers (DDO's) / Government Departments or Government Agencies / Local authorities etc. of the State Government.
The Goa Goods and Services Tax Act, 2017 (SGST) and the Central Goods and Services Tax Act, 2017 (CGST) has come into force with effe

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ed by the Government on the recommendations of the Council (viz. Goods and Services Tax Council), as tax deductor.
2. Registration :
(a) The registration as a deductor is compulsory for every Drawing and Disbursing Officer (DDO) in the State of Goa. For obtaining registration as deductor, an application in Form “REG 07”, will have to be filled appropriately and uploaded on the GST portal of the Goods and Services Network (GSTN) viz. www.gst.gov.in.
(b) The applicant / DDO should have a valid TAN as also valid e-mail ID / address.
(c) During the registration process, DDO is advised to quote TAN (Tax Account Number) allotted by the Income Tax Department in place of PAN (Permanent Account Number).
(d) The GST portal, will allot an unique GSTIN (Goods & Services Tax Identification Number).
(e) Each DDO shall intimate the GSTIN allotted; to the Directorate of Accounts by 14th August, 2017.
Note 1: The registration process for DDO's is expected to commence from 28th July, 2017 on

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o DDO “XYZ”, by the local dealer, will be as follows:
(i)
Basic price . . .
₹ 20,00,000/-
(ii)
CGST 9% . . .
₹ 1,80,000/-
(iii)
SGST 9% . . .
₹ 1,80,000/-
(iv)
Total . . .
₹ 23,60.000/-
(b) Method to pay GST :
(i) The DDO “XYZ” shall deduct TDS in terms of Section 51 of the SGST Act and CGST Act, in the following manner:
(i) Basic Price . . . ₹ 20,00,000/-
(ii) 02% TDS . . . ₹ 40,000/- (1% CGST plus 1% SGST)
Note 2: In terms of Notification No. 38/1/2017-Fin (R&C)(6) dated 30/06/2017, section 51 of the SGST Act, as also, section 51 of the CGST Act has not been brought into force and the above levy shall be made on such supplies which are billed on or after the date on which section 51 comes into force.
Note 3: “Basic Price” means price after including base price, charges towards packaging & forwarding, C & F, Insurance, Freight etc. except CGST and SGST plus cess. That is to say, no tax shall be deducted on SGST, CGST or IGST

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ounts.
Illustration: In the example given above, if the invoice and supply was done by the dealer on 02nd July, 2017 to the DDO, who thereafter processed the FVC bill for payment to the Directorate of Accounts; which in turn was cleared on 22nd July, 2017; than the payment of TDS shall have to be made on or before 10th August, 2017.
(v) For the purpose of making payment of TDS deducted as per clause 3(b)(ii) above, the DDO, shall generate an online tax payment challan from the GST portal, in Form “GST-PMT-06”. He may then proceed to make payment of this challan, by quoting the unique CPIN (common portal identification number) which is generated alongwith the online tax payment challan; either : –
(1) through online payment, using SBI payment gateway or SBI Internet Banking facility, or
(2) through NEFT/RTGS at any SBI branch; only.
Note 4: DDO should ensure that while making payments CPIN is clearly visible and quoted during this transaction.
(vi) Thereafter, the DDO shall furnis

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certificate to the local dealer (compulsorily within five days of making such payment) in the prescribed Form “GSTR-7A”.
(d) DDO is required to file a monthly return, electronically, in the prescribed Form “GSTR-7”; within ten days after the end of the month in which deductions are made, as provided under sub-section (3) of section 39 of the SGST as well as CGST Acts.
Illustration: In the example given under clause 3(b)(iv) above, since the deductions were made in the month of July' 2017, the monthly return shall have to be files on or before 10th August, 2017.
(e) In case the DDO fails to pay/ remit to the Government the amount deducted, within the prescribed time limits; he shall be liable to pay interest at the rate of 18% in addition to the amount of tax deducted for the period of delay; in terms of sub-section (6) of section 51 read with sub-section (1) of section 50 of the SGST as well as CGST Acts.
DDO shall be personally liable to pay this amount in case of the aforeme

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s less than the amount required to be deducted or fails to pay to the Government the amount deducted as tax, then the deductor i.e. DDO shall be liable to pay a penalty equivalent to the amount of TDS not deducted or short deducted or deducted but not paid to the Government or ₹ 10,000/-, whichever is higher; in terms of sub-section (1) of section 122 of the SGST as well as CGST Acts.
DDO shall be personally liable to pay this amount in case of the aforementioned default, which shall be recovered from his pay and allowances.
4. All DDO's / Heads of Departments are required to strictly adhere to the aforesaid instructions and ensure timely deduction of TDS, its payment, issuance of TDS certificate and filing of monthly returns.
5. Instructions contained in this Circular are for the guidance of the Drawing and Disbursing Officers of the State Government and are clarificatory in nature and cannot be made use for interpretation of the provisions of law as in force.
6. This is

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FAQs on GST rates
GST
Dated:- 24-7-2017

S. No.
Query
Reply
1.
What is the HSN code for Mahua Flower and its GST rate?
Mohua flowers fall under heading 1212 and attract 5% GST.
2.
What is the HSN code for Sal Leaves which is used for making plates and its GST rate?
Sal leaves are classifiable under heading 0604 and attract Nil CST.
3.
What is the HSN code for Sabai Grass (a kind of grass used for making of rope, baskets, etc.) and its GST rate?
Sabai grass is used as plaiting material and is classifiable under heading 1401 and attracts 5% GST.
4.
What is the GST rate on Hand Made Branded Biri?
* All biris attract 28%CST
* In addition, handmade biris attract NCCD of Re. 1 per thousand. Machine made biris attract NCCD of ₹ 2 per thousand.
5.
What is the GST rate on sugarcane procured by the sugar mills which is generally fresh and procured directly from the farm?
Fresh or chilled sugarcane, falling under heading 1212, attracts Nil GST.
6.
Will 5%

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ng 5307 as yarn and attract 5% GST.
* Goods of jute fibres measuring more than 20,000 decitex are classifiable under heading 5607 as twine and attract 12% CST.
* Sacks and bags, of a kind used for the packing of goods are classifiable under heading 6305 and attract 5% / 12% GST, depending on their sale value not exceeding or exceeding ₹ 1000 per piece.
* Woven fabrics of jute are classifiable under heading 5310 and attract 5% GST, with no refund of unutilised ITC.
10.
What is the GST rate on used Rail Wagons?
* Railway wagons are classifiable under heading 8606 and attract 5% GST, with no refund of unutilised ITC.
* Therefore, used railway wagons also attract 5% GST.
11.
What is the GST rate and HSN code of Raw and processed wood of Malaysia saal and Marandi wood?
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, is classifiable under heading 4403 and attracts 18% CST.
12.
What is the GST rate on 'Khakhara' (traditiona

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nsuitable in that state for immediate consumption are classifiable under heading 0711 and attract 5% GST.
Thus, chilli soaked in butter milk with salt (mor milagai in Tamil) falls under 0711 and attracts 5% GST.
16.
What is GST rate for bangles?
* Plastic bangles falling under heading 3926 are exempt from GST.
* Glass bangles (except those made from precious metals) falling under heading 7018 are exempt from GST.
* Bangles of base metal, whether or not plated with precious metals, falls under tariff item 7117 19 10 and attract 3% GST.
17.
What is the classification and GST rate for man-made fishnet twine?
As per the HSN Explanatory Notes, goods of man-made fibres (including those yarns of two or more monofilaments of Chapter 54) measuring 10,000 decitex or less are classifiable under Chapter 54 or 55 as yarn and attract 18% GST. Goods of man-made fibres (including those yarns of two or more monofilaments of Chapter 54) measuring more than 10,000 decitex are classifiable

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Details of inward supplies of goods or services (Omitted)
GSTR – 02
GST
1[****]
 
 
*************
NOTES:-
1. Omitted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as, 
“PDF DOWNLOAD
”
=============
Document 1
1. GSTIN
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
Year
Month
3. Inward supplies received from a registered person other than the
supplies attracting reverse charge
(Amount in Rs. for all Tables)
GSTI Invoice Rat Taxabl
Amount of Tax
Place of Whether Amount of ITC available
details
e
e
supply input or
of
value
(Name
suppli N Dat Valu
Integrat Centr Stat CES
of
input Integrat
service/ed Tax
Centr
Stat Ces
al
e/ S
er
0 ee
ed tax
al e/
S
State/U
Capital
Tax
UT
Tax
UT
T)
goods
Tax
(incl plant
Tax
and
10
1 2

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egrated Cess
goods(incl.
Tax
plant and
machinery)/
Ineligible
for ITC
1
2
3
4
5
7
8
9
10
11
5A. Imports
5B. Received from SEZ
Port code +No of BE=13 digits
Assessable
Value
6. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent
amendments]
Details of Revised details of Rat Taxabl
Amount
original
invoice
e
e
Place Whethe Amount of ITC available
of r input
invoice/Bill
value
Ces
of entry No
y service/
GSTI No Dat|GSTI No Dat|Valu
Integrat Centr State/UCes
ed Tax al Tax T Tax
suppl or input
Integrat Centr State/Us
Capital ed al Tax T Tax
Ne Need Tax
ITC)
1 23 4 56 7
8 9
10 11
12
1
14
15
16
17 18
19
3
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in
Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect
6B. Supplies by way of import of goods or goo

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State Tax /UT
Tax
Commerce
Operator
1
2
3
4
5
6
7
9A.
TDS
9B.
TCS
91
10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of
supply
Rate
Gross
Advance
Place of
supply
Amount
Paid
1
2
(Name of Integrated Central
State/UT)
3
State/UT Tax
Cess
Tax
Tax
4
5
7
(I)
10A.
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added
to output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter -State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current period [ reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish
revised information]
Month
Amendment relating to information furnished
in S. No.(select)
10A(1) 10A(2) 1

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iption
Add to or
reduce
Amount
from
output Integrated Central State
CESS
liability
Tax
Tax
/UT
Tax
1
2
3
4
5
6
(a)
ITC claimed on mismatched/duplication of
invoices/debit notes
Add
(b)
Tax liability on mismatched credit notes
Add
Reclaim on account of rectification of
(c)
Reduce
mismatched invoices/debit notes
Reclaim on account of rectification of
(d)
Reduce
mismatched credit note
(e) Negative tax liability from previous tax periods
Reduce
Tax paid on advance in earlier tax periods and
(f) adjusted with tax on supplies made in current
Reduce
tax period
93
33
13. HSN summary of inward supplies
Sr. No. HSN Description UQC Total Total Total
Quantity value Taxable
(Optional
Amount
Value Integrated Central State/UT Cess
if HSN is
furnished)
Tax
Tax
Tax
1
2
3
4
5
6
7
8
9
10
11
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

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information:
a. Accept,
b. Reject,
c. Modify (if information provided by supplier is incorrect), or
d. Keep the transaction pending for action (if goods or services have
not been received)
After taking the action, recipient taxpayer will have to mention whether
he is eligible to avail credit or not and if he is eligible to avail credit,
then the amount of eligible credit against the tax mentioned in the
invoice needs to be filed;
The recipient taxpayer can also add invoices (not uploaded by the
counterparty supplier) if he is in possession of invoices and have
received the goods or services;
Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (POS)
to be captured always except in case of supplies received from registered
person, where it is required only if the same is different from the location of the
recipient;
95
(viii) Recipient will have the option to accept invoices auto populated as well
as add invoices, pe

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vided in case of export transactions.
7. Table 7 captures information on a gross value level.
8. An option similar to Table 3 is not available in case of Table 8 and the credit
as distributed by ISD (whether eligible or ineligible) will be made available to
the recipient unit and it will be required to re-determine the eligibility as well
as the amount eligible as ITC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net
value columns are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies
to be populated in the Electronic Credit Ledger on submission of its return in
Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether
for business purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax
paid on it including adjustments against invoices issued should be repo

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GST mobile vans to address traders' concerns in Delhi
GST
Dated:- 24-7-2017

New Delhi, Jul 24 (PTI) The Delhi government today flagged off six mobile vans that will go across city markets to raise awareness on the Goods and Services Tax (GST) and address concerns of traders regarding the new tax regime.
The 'GST awareness mobile vans' were flagged off by Finance Minister Manish Sisodia from the Delhi Secretariat here and have senior officials of the trade and taxes departm

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INPUT TAX CREDIT FOR CONSTRUCTION OF HOSPITAL
Query (Issue) Started By: – VASUDEVAN NAMBOOTHIRI Dated:- 24-7-2017 Last Reply Date:- 8-8-2017 Goods and Services Tax – GST
Got 14 Replies
GST
Sir,
We are constructing a Hospital complex. We directly purchase some goods and use in construction. Are we eligible for input tax credit.
Reply By Ganeshan Kalyani:
The Reply:
In my view you are not eligible to take input tax credit.
Reply By HimansuSekhar Sha:
The Reply:
If you have undertaken wcs then you are eligible
Reply By KASTURI SETHI:
The Reply:
Pure labour is exempted from GST for Govt. constructions only.Construction of private hospital or hospital complex is not exempted from GST. Since outward supply (Service) is taxabl

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omeone for immovable property.. in such meaning..
Reply By HimansuSekhar Sha:
The Reply:
Let the querist explain.
Reply By HimansuSekhar Sha:
The Reply:
All the experts have given the correct opinions. If for personal works no credit is available. I meant the person is providing services. Then credit is available. My regard to all of the views.
Reply By Monica Giri:
The Reply:
Dear Sir/s I have a similar query, if a hospital has taken a commercial property on lease, and is paying GST on rent, is there an option taking Input Tax Credit? since hospital services are exempted from GST.
Reply By KASTURI SETHI:
The Reply:
If output service is exempted from GST, no ITC is admissible.
Reply By subramanian vijayakumar:
The Reply:
Yes if

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Details of auto drafted supplies (Omitted)
GSTR – 01A
GST
2[****]
***************
Notes
1.
Table 4 of GSTR-1A form substituted vide notification no. 45/2017 dated 13-10-2017, before it was read as
4. Zero rated supplies made to SEZ and deemed exports,
GSTIN of recipient
Invoice details
Integrated Tax
No.
Date
Value
Rate
Taxable value
Tax amount
1
2
3
4
5
6
7
4A. Supplies made to SEZ unit or SEZ Developer
4B. Deemed exports
2. Omitted vide NOTIFICATION NO. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as,
"Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6 )
Year
Month
1.
GSTIN
2.
(a)
Legal name of the registered person
(

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per
4B. Deemed exports
5. Debit notes, credit notes (including amendments thereof) issued during current period
Details of original document
Revised details of document or details of original Debit / Credit Note
Rate
Taxable value
Place of supply (Name of State/UT)
Amount of tax
GSTIN
No.
Date
GSTIN
No.
Date
Value
Integrated Tax
Central Tax
State / UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
13
14
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 therefrom and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

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Buyers Lose Input Tax Credit on Goods from Composition Scheme Dealers Under GST Rules.
Notes
GST
Can a registered person, who purchases goods from a composition manufacturer / trader take inp

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GST Composition Scheme: Quarterly Taxation & Filing Until Rs. 75 Lakh Threshold; Switch to Regular System Upon Exceeding Limit.
Notes
GST
In case of a person who is/was availing composition scheme u/s 10. What will be the due date of payment tax and submitting the return once he crosses the threshold limit of ₹ 75 Lakhs (or rs. 50 lakhs) as the case may be? Can he continue to pay tax and file the return on quarterly basis?
TMI Updates – Highlights, quick notes, marquee, annota

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Can a registered person, who purchases goods from a composition manufacturer / trader (dealer / supplier) take input tax credit under GST?
Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
Dated:- 24-7-2017
Section 10 – Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
No.
A taxable person opting to pay tax under the composition scheme is out of the credit chain. He cannot issue a Tax Invoice. He cannot collect tax from the b

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Stamp duty for Bond
Query (Issue) Started By: – RAI TOMAR Dated:- 24-7-2017 Goods and Services Tax – GST
GST
Dear Expert ,
Our firm is situated in Delhi and we want to execute a Bond amount

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