Author: admin_gst

GSTR-06
Return for input service distributors
Bills
Forms
GSTR-06 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-6
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Document 1
Form GSTR-6
[See Rule…..]
Return for input service distributor
GSTIN
1.
2.
(a)
(b)
Legal name of the registered person
Trade name, if any
3. Input tax credit received for distribution
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
GSTIN
of
Invoice details
supplier
No
Date Value
Rate
Taxable
value
Integrated tax Central Tax
State/UT
Tax
CESS
1
2
3
4
5
7
8
9
10
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
(a) Total ITC available for distribution
(b) Amount of eligible

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5
7
8
9
10
11
12
13
6A. Information furnished in Table 3 in an earlier period was incorrect
6B. Debit Notes/Credit Notes received [Original]
6C. Debit Notes/Credit Notes [Amendments]
7. Input tax credit mis-matches and reclaims to be distributed in the tax period
Description
1
7A. Input tax credit mismatch
7B. Input tax credit reclaimed on rectification of mismatch
Integrated
tax
Central
Tax
State/
Cess
UT Tax
2
3
4
5
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus)
GSTIN of
recipient
No.
ISD credit no.
Date
ISD invoice
Input tax distribution by ISD
No.
Date
Integrated
Tax
Central State Tax
CESS
Tax
1
2
3
4
5
6
7
8
9
8A. Distribution of the amount of eligible I

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tral Tax
(b) State/UT Tax
Bank Account Details (Drop Down)
Fee
Other
Debit Entry Nos.
2
3
4
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
Signature of Authorized Signatory
Name of Authorized Signatory
Designation/Status…
45
a. GSTIN:
b. ISD:
Goods and Services Tax Identification Number
Input Service Distributor
Instructions:
1. Terms Used:
C. ITC:
Input tax Credit.
2. GSTR 6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax
period.
3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on

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GSTR-05A
Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
Bills
Forms
GSTR-05A of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-5A
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Document 1
Form GSTR-5A
(See Rule -)
Details of supplies of online information and database access or retrieval services by a person located
outside India made to non-taxable persons in India
1.
GSTIN of the supplier-
2.
(a) Legal name of the registered person –
(b) Trade name, if any –
3.
Name of the Authorised representative in India filing the return
4.
Period:
Month –
Year-
5.
Taxable outward supplies made to consumers in India
(Amount in Rupees)

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GSTR-05
Return for Non Resident Taxable Persons
Bills
Forms
GSTR-05 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-5
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Document 1
1. GSTIN
Form GSTR-5
(See Rule….)
Return for Non-resident taxable person
Year
Month
Auto Populated
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Auto Populated
(c) Validity period of registration
Auto Populated
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry
Amount
Rate
No.
Date
Value
1
2
3
4
Taxable
value
5
Integrated Tax
6
Cess
7
Amount of ITC available
Integrated Tax
Cess
8
4. Amendment in the details furnished in any earlier return
Original details
Revised details
Bill of entry
Bill of entry
Rate Taxable
Amount
value
No
Date
No
Date Value
Integrated
Tax
1
2
3
4
5
6
7
8
9
Differential ITC
(+/_)
Amount of ITC
available
Cess Integrated Cess Integrated Cess
Tax

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ails furnished in returns for earlier tax periods in Table 5 and 6
[including debit note/credit notes and amendments thereof]
Details of original
document
Revised details of document or Rate Taxable
details of original
Amount
Value
Place of
supply
Debit/Credit Notes
GSTIN No. Date
GSTI No. Date Value
N
Integrated Central
Tax
State Cess
Tax
UT Tax
2
3
4
5
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
2
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)
3
37

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/interest payment [to be populated after payment of tax and
submissions of return]
Description
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
2
Tax paid through ITC
Integrated tax
3
Interest
Late fee
Cess
4
5
6
38
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
Signatures of Authorized Signatory
Name of Authorized Signatory
Designation/Status…
39
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f. B to B:
From one registered person to another registered person
g. B to C:
From registered person to unregistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a mo

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iii.
For all B to C 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.
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 2.5 lakhs” 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 Rs 250000/-.
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.
On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the
respective ledgers.
40
40
Statute, statutory provisions legislation, law, enactment,

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GSTR-04A
Auto drafted details for registered persons opting composition levy
Bills
Forms
GSTR-04A of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-04A
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Document 1
1. GSTIN
Form GSTR-4A
[See Rule…..]
Auto-drafted details for registered person opting for composition levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Year
Quarter
Auto Populated
Auto Populated
3. Inward supplies received from registered person including supplies attracting
reverse charge
GSTIN
of
Invoice details
Rate Taxable
Amount of tax
value
supplier
Place of
supply
(Name of
1
3A.
3
No. Date
Value
2
4
5
6
8
Integrated Central Tax Sta

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GSTR-04
Quarterly return for registered persons opting composition levy
Bills
Forms
GSTR-04 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-4
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Document 1
Form GSTR-4
[See Rule…..]
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
Amount of Tax
value
No.
Date Value
1
2
3
4
5
8
Integrated Central Tax State/UT Tax
Tax
7
CESS
Place of
supply
(Name of
State)
9
10
11
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)
4B. Inward supplies received from a registered supplier (attracting reverse

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arlier tax periods in Table No. 6
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
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Advance
Paid
2
Place of supply
(Name of State)
Amount
Integrated Tax Central Tax
State/UT Tax
Cess
3
4
5
6
7
1
(II)
8A.
Information for the current quarter
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [
reflected in Table 4 above]
(tax amount to be reduced from output tax liability)
8B (1). Intra-State Supplies (Rate Wise)
8B (2). Intra-State Supplies (Rate Wise)
8A(1)
8A(2) 8B(1) 8B(2)
II Amendments of information fu

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egrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
Interest
2
3
Late fee
4
Verification (by authorized signatory)
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
Signature of Authorized Signatory
Name of Authorized Signatory
33
Date
Instructions:
1. Terms used:
Designation/Status..
(a) GSTIN:
(b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th of the month succeeding the relevant
tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first
quarter of the current financial year shall be reported in the preliminary information in Table
3. This information would be required to be submitted by the taxpayers only in the first year
and should be auto-populated in subsequent year

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GSTR-03A
Notice to return defaulter u/s 46
Bills
Forms
GSTR-03A of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR – 3A
[See rule – ]
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 for the aforesaid tax period by due date. 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 the tax liability will be assessed u/s 62 of the Act, based on the relevant material

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in form GSTR-10 as required under section 45 of the Act.
2. It has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15 days failing which your tax liability for the aforesaid tax period will be determined in accordance with the provisions of the Act based on the relevant material available with or gathered by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order.
Signature
Name
Designation
–
=============

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GSTR-03
Monthly return
Bills
Forms
GSTR-03 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-3
–
=============
Document 1
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
Form GSTR-3
[See Rule ]
Monthly return
Year
Month
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) [Tax Rate Wise]
B. Supplies attracting reverse charge-Tax payable by recipient of supply
C. Zero rated supply made with payment of Integ

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se]
C
Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
Intra-state supplies
(II)
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)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of tax
Taxable Value
Amount of tax
1
2
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]
24
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of tax
Differential
Taxable Value
Amount of tax
Integrated Tax
Central Tax
4
State/UT Tax
5
CESS
(I)
Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)
6. Input tax credit

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duce
Notes
(d)
Reclaim on rectification of mismatch credit note
Reduce
Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted
Reduce
with tax on supplies made in current tax period
(g)
Input Tax credit reversal/reclaim
Add/Reduce
25
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated tax
Central tax
State/UT Tax
CESS
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
1
(a)
(b)
TDS
TCS
Amount
Integrated tax
2
Central tax
State/UT Tax
3
10.
Interest liability (Interest as on
On account of
Output
ITC
liability claimed on account of
on mismatched other ITC
mismatch invoice
On
Undue exces
claims or
Credit of
interest on
Interest
Delay in
liability
payment |
Total
interest
excess
rec

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Down)
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
1
(b) Central Tax
(c) State/UT Tax
(d) Cess
2
3
4
5
6
7
8
(a) Integrated tax
27
27
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
Signatures of Authorized Signatory
Name of Authorized Signatory
Designation/Status..
28
Instructions:
1. Terms Used :-
a) GSTIN:
b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at source
c) TCS:
Tax Collected at source
2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.
3. Electronic liability register, electronic cash ledger and electronic credit ledg

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GSTR-02A
Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient
Bills
Forms
GSTR-02A of GST – Returns – Final Draft Rules 3-6-2017
FORM GSTR-2A
 
–
=============
Document 1
FORM GSTR-2A
[See Rule…..]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
PART A
Year
Month
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
GSTIN
of supplier
(Amount in Rs. for all Tables)
Invoice details
Rate Taxable
Amount of tax
value
Place of supply
(Name of State)
Integrated Central State/
Cess
No. Date Value
123 4 5 6 tax Tax UT Tax 10 11

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GSTR-02
Details of inward supplies of goods or services
Bills
Forms
GSTR-02 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-2
–
=============
Document 1
1. GSTIN
Form GSTR-2
[See Rule…..]
Details of inward supplies of goods or services
Year
Month
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
(Amount in Rs. for all Tables)
Amount of Tax
Place of Whether input
supply or input
Amount of ITC available
GSTIN Invoice details Rate Taxable
of
value
supplier
No Date Value
tax
Integrated Central State/ CESS
Tax UT
Tax
1
23
4
5
6
7
8
Tax
(Name service/Capital Integrated Central State/ Cess
of goods (incl
Tax UT Tax
State)
plant and
machinery)/
Ineligible for
ITC
10
11
12
13
14
15
16
Rate Taxable
value
GSTIN
4. Inward supplies on which tax is to be paid on reverse char

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f 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
original invoice
/Bill of entry No
Revised details of Rate Taxable
invoice
GSTIN No. Date GSTIN No. Date Value
value
Amount
Place Whether
of input or
supply
Amount of ITC available
input
service/
Cess
Tax
Integrated Central State/UT|Cess
Tax
Tax
Integrated Central State/UT
Capital
Tax Tax Tax
goods/
Ineligible
123456789 10 11 12 13 14 for ITC) 16 17 18
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
19
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details
furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit

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)
Amount
Integrated
Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
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)
16
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]
Amendment relating to information furnished in S.
Month
No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to or
Amount of ITC
1
A. Information for the current tax period
(a) Amount in terms of rule 2(2) of ITC Rules
(b) Amount in terms of r

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n of invoices/debit notes
Tax liability on mismatched credit notes
Add
Add
Reclaim on account of rectification of mismatched invoices/debit
(c)
Reduce
notes
(d)
Reclaim on account of rectification of mismatched credit note
Reduce
(e)
Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted with tax on
supplies made in current tax period
Reduce
13. HSN summary of inward supplies
Sr. No. HSN Description UQC Total Total Total Amount
17
(Optional
if HSN is
furnished)
Quantity value
Taxable Integrated Central
Value
State/UT Cess
Tax
Tax
Tax
1234567891011
Verification (by authorized signatory)
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:
Signatures.
Name of Authorized Signatory.
Designation/Status…
18
Instructions –
1. Terms used:
a. GSTIN:
Goods

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t 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;
(viii) Recipient will have the option to accept invoices auto populated as well as add invoices,
pertaining to reverse charge only when the time of supply arises in terms of section 12 or
13 of the Act; and
(ix)
Recipient tax payer is required to declare in Column No. 12 whether t

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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 reported in Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability
due to rectification of mismatch on account of filing of GSTR-

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GSTR-01A
Details of auto drafted supplies of goods or services
Bills
Forms
GSTR-01A of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-1A
–
=============
Document 1
Form GSTR-1A
[See Rule -]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6)
1.
GSTIN
2.
(a) Legal name of the registered person
Year
Month
(b) Trade name, if any
3. Taxable outward supplies made to registered persons including supplies attracting reverse charge
other than the supplies covered in Table No. 4
GSTIN/
UIN
Invoice details
Rate
Taxable
value
Amount
Place of
No. Date Value
Integrated
Tax
Central
State /
Cess
Tax
UT Tax
1
2
3
4
5
6
7
8
9
10
Supply
(Name of
State)
11
3A. Supplies other than

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Telephones and Radios
Query (Issue) Started By: – Kuldeep Khera Dated:- 6-6-2017 Last Reply Date:- 6-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
TELEPHONES: As per GST rules, Mobile Phones are classified under Clause 1 of Heading 8517 (Page 175). So GST rate is 12%.
At the same times, Landline Phones (corded phones) are under Clause 7 of Heading 8517 (Page 177). So GST rate would be 18%.
Presently Landline phones are under Heading 8517 and VAT is 5%. For MSME units, with turnover less than 1.5 Crores, Central Excise is exempted.
Now everyone including MSME will have to pay 18% GST on Landline Phones. Cost of these telephones generally between ₹ 300 – 700. Mobile phones are with 12% GST.
Please clarify this a

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GSTR-01
Details of outwards supplies of goods or services
Bills
Forms
GSTR-01 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-1
 
–
=============
Document 1Form GSTR-1
[See Rule -]
Details of outward supplies of goods or services
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3.
(a)
Aggregate Turnover in the preceding Financial Year
(b) Aggregate Turnover – April to June, 2017
Year
Month
4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies
covered by Table 6
(Amount in Rs. for all Tables)
GSTIN/
Invoice details
Rate
Taxable
Amount
Place of
UIN
No.
Date
Value
value Integrated
Tax
Central State/UT Cess
Tax
Tax
Supply
(Name of
State)
1
2
3
4
5
7
8
9
10
11
4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through e-commerce operator
4B. Supplies attracting tax on reverse charge basis
4C. Supplies made through e-commerce operator attracting TCS (operator

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1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS]
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS (operator
wise, rate wise)
GSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise,
rate wise)
GSTIN of e-commerce operator
8. Nil rated, exempted and non GST outward supplies
Description
1
8A. Inter-State supplies to registered persons
8B. Intra- State supplies to registered persons
8C. Inter-State supplies to unregistered persons
8D. Intra-State supplies to unregistered persons
Nil Rated
Supplies
2
Exempted
(Other than Nil rated/non-GST
supply)
3
Non-GST
supplies
4
5
9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table

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[Rate wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting TCS (operator wise,
rate wise)
GSTIN of e-commerce operator
10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise]
Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise,
rate wise)
GSTIN of e-commerce operator
9
11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of
information furnished in earlier tax period
Rate
1
11A.
Gross Advance
Received/adjusted
2
Place of supply
(Name of State)
3
4
Integrated Central
5
Amount
State/UT Tax
Cess
6
7
I Information for the current tax period
Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to
output tax liability)
11A (1). Intra-State supplies (Rate Wise)
11A (2). Inter-State

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an for supply on approval
11
12
Delivery Challan in case of liquid gas
Delivery Challan in cases other than by way
of supply (excluding at S no. 9 to 11)
Sr. No.
From
Το
Total
number
Cancelled
Net issued
3
4
5
6
7
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax
liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Signatory
Date
/Status..
8
Signatures
Name of Authorized
Designation
Instructions –
1. Terms used:
a. GSTIN:
b. UIN:
Goods and Services Tax Identification Number
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f. B to B:
From one registered person to another registered person
g.
B to C:
From registered person to unregistered person
2. The details in GSTR-1 should be

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(B to C
Large) invoice level details, rate-wise, should be uploaded in Table 5; and
(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs.
2,50,000/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7.
5. Table 4 capturing information relating to B to B supplies should:
(i) be captured in:
a. Table 4A for supplies relating to other than reverse charge/ made through e-commerce
operator, rate-wise;
b. Table 4B for supplies attracting reverse charge, rate-wise; and
c. Table 4C relating to supplies effected through e-commerce operator attracting collection
of tax at source under section 52 of the Act, operator wise and rate-wise.
(ii) Capture Place of Supply (POS) only if the same is different from the location of the recipient.
6. Table 5 to capture information of B to C Large invoices and other information shall be similar
to Table 4. The Place of Supply (POS) column is mandatory in this table.
7. Table 6 to capture info

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ransactions, GSTIN of recipient will not be there. Hence it will remain blank.
11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking
(LUT)) needs to be reported under “0” tax amount heading in Table 6A and 6B.
12. Table 7 to capture information in respect of taxable supply of:
(i) B to C supplies (whether inter-State or intra-State)with invoice value upto Rs 2,50,000;
(ii) Taxable value net of debit/credit note raised in a particular tax period and information
pertaining to previous tax periods which was not reported earlier, shall be reported in
Table 10. Negative value can be mentioned in this table, if required;
(iii) Transactions effected through e-commerce operator attracting collection of tax at source
under section 52 of the Act to be provided operator wise and rate wise;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made
through e-commerce operator attracting collection of tax at source a

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the details of invoice shall be mentioned in the first three columns, While furnishing
revision of a debit note/credit note, the details of original debit note/credit note shall be
mentioned in the first three columns of this Table,
(iv) Place of Supply (PoS) only if the same is different from the location of the recipient;
(v) Any debit/credit note pertaining to invoices issued before the appointed day under the
existing law also to be reported in this table; and
(vi) Shipping bill to be provided only in case of exports transactions amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies
and reported in Table 7.
15. Table 11A captures information related to advances received, rate-wise, in the tax period and
tax to be paid thereon along with the respective PoS. It also includes information in Table 11B
for adjustment of tax paid on advance received and reported in earlier tax periods against
invoices issued in the current tax period.

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Cash accounting method of Professional
Query (Issue) Started By: – ANIL ANIKHINDI Dated:- 6-6-2017 Last Reply Date:- 4-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
It is well settled principle that all professionals like CAs, CMAs, Advocates, CSs etc. follow cash accounting system as against mercantile accounting system. They are preparing bills against provision of services from time to time. But the receipt of fees from clients is certain as to period. Sometimes they may receive payments even after 6 months, especially in case of Govt. audit assignments. Moreover some of the clients deduct certain amount from the billed amount and pay short amount than invoice amount. So far they are following cash accounting system,

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x is payable on billed basis. Once bill is issued GST is payable.
Reply By ANIL ANIKHINDI:
The Reply:
Yes Sir, But for individual and partnership firms, LLP it is allowed to pay on receipt basis u/r 6(1)- 4th proviso for turnover not exceeding ₹ 50 lakhs. What about these types of assesses under GST?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Which rule you are citing?
Reply By ANIL ANIKHINDI:
The Reply:
Rule 6(1) 3rd Proviso of Service Tax Rules 1994
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
The facility available under third proviso to Rule 6(1) of Service Tax Rules, 1994 will not be available under GST regime.
Reply By Ankit Goyal:
The Reply:
I agree that receipt basis of accounting won't be available to professio

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Can we sales our Raw Material to other party
Query (Issue) Started By: – Swapneswar muduli Dated:- 6-6-2017 Last Reply Date:- 10-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
We are a manufacturer and registered under GST as a manufacturer.
My Query we are purchase raw material from supplier and the same raw material can we sale to third party.
It is allowable in GST or not ?.
Regards
Swapneswar Muduli
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
It may b

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24 States pass the State GST (SGST) Act While 7 States viz. Meghalaya,Punjab,Tamil Nadu, Kerala, Karnataka, Jammu & Kashmir and West Bengal have yet to pass the SGST Act
GST
Dated:- 6-6-2017

Twenty Four (24) States have passed the State GST (SGST) Act till today i.e. 5th June, 2017 while 7 States viz. Meghalaya, Punjab,Tamil Nadu, Kerala, Karnataka, Jammu & Kashmir and West Bengal have yet to pass the State GST (SGST) Act .
The details of the States which have passed the State GST Act till today are as follows:
7 States viz. Meghalaya, Punjab,Tamil Nadu, Kerala, Karnataka, Jammu & Kashmir and West Bengal have yet to pass the SGST Act.
Sl. No.
Name of the State
Date on which SGST Act passed in the Assembly
1.
Telangana

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PLACE OF SUPPLY OF SERVICES UNDER GST REGIME – PART II
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 6-6-2017

In the previous part the place of supply of services where location of supplier and recipient is in India has been discussed. In this part the place of supply of services where location of supplier or location of recipient is outside India. Section 13 (1) of the Integrated Goods and Services Tax Act, 2017 provides that the provisions of Section 13 shall apply to determine the place of supply of services where location of supplier of location of recipient is outside India.
Place of supply of goods
Section 13(3) provides that the place of supply of the following services shall be the location where the services are actually performed-
* services supplied in respect of goods which are required to be made-
* physically available by the recipient of services to the supplier of services; or
* to a person acting on behalf of the supplie

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l, inn, guest house, club or campsite, by whatever name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including that of architects or interior decorators, shall be the place where the immovable property is located or intended to be located.
Section 13(6) provides that where the above said services is supplied more than one location, including a location in the taxable territory, the place of supply shall be the location in the taxable territory.
For admission or organization of an event
Section 13(5) provides that the place of supply of services supplied by way of admission to, or organization of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events and of services ancillary to such admission or organization shall be the place where the event is actually held.
Section 13(6) provides where the above said service is supplied

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efines the term 'account' as an account bearing interest to the depositor and includes a non resident external account and a non resident ordinary account.
The explanation (b) to this section defines the expression 'banking company' as having the same meaning as assigned to it under section 45A(a) of the Reserve Bank of India Act, 1934. Section 45A(a) of the Reserve Bank of India Act, 1934 defines the expression 'banking company' as a banking company as defined in section 5 of the Banking Regulation Act, 1949 and includes the State Bank of India, any subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959, any corresponding new bank constituted by section 3 of the Banking Companies (Acquisition and Transfer of Undertak­ings) Act, 1970, and any other financial institution notified by the Central Government in this behalf.
The explanation (c) to this section defines the expression 'non-banking financial company' as-
* a financial institution which is a

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t the place of supply of the services consisting of hiring of means of transport, including yachts but excluding aircraft and vessels, up to a period one month, shall be the location of the supplier of services.
For transportation of goods other than mail or courier
Section 13(9) provides that the place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods.
For the passenger transportation services
Section 13(10) provides that the place of supply in respect of passenger transportation services shall be the place where the passenger embarks on the conveyance for a continuous journey.
Section 2(3) of the Act defines the expression 'continuous journey' as a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves no stopover between any of

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tory conditions are satisfied-
* the location of address presented by the recipient of services through internet is in the taxable territory;
* the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of services settles payment has been issued in the taxable territory;
* the billing address of the recipient of services is in the taxable territory;
* the internet protocol address of the device used by the recipient of services is in the taxable territory;
* the bank of the recipient of services in which the account used for payment is maintained is in the taxable territory;
* the country code of the subscriber identity module card used by the recipient of services is of taxable territory;
* the location of the fixed land line through which the service is received by the recipient is in the taxable territory.
Power of Government
Section 13(13) provides that in order to prevent double taxation or non taxation

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Mizoram may not be able to fully implement the GST on July 1: Minister
News and Press Release
Dated:- 5-6-2017

Minister
Aizawl, Jun 5 (PTI) Mizoram may not be able to fully implement the Goods and Services Tax (GST) with the rest of the country on July one, the date set for rolling out the new tax regime, state Taxation Minister Lalsawta today said.
Lalsawta told PTI that though the officials were working on a war footing to be able to roll out the GST, but internet connectivity

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PM reviews progress towards beginning of GST on July 1
GST
Dated:- 5-6-2017

Press Information Bureau
Government of India
Prime Minister's Office
05-June-2017 15:32 IST
The Prime Minister, Shri Narendra Modi, today reviewed the status of GST, which is to be implemented from July 1.
The meeting, which lasted for over two and a half hours, was attended by Finance Minister Arun Jaitley, and top-most officials from the Ministry of Finance, PMO and the Cabinet Secretary.
In the course of the meeting, the Prime Minister specifically reviewed aspects of implementation such as IT readiness, HR readiness, training and sensitization of officers, query handling mechanism, and monitoring. The Prime Minister was informed that GST

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Utilisation of MEIS credit Script
Query (Issue) Started By: – Satish Garg Dated:- 5-6-2017 Last Reply Date:- 6-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We are manufacturer exporter of Aluminium cookware. We are in receipt of credit script under MEIS scheme. We understand that the script can be used for payment of custom duty and also payment of excise duty. We are not interested in importing raw material against payment of duty. Please clarify :
1. Can we credit the MEIS amount to our CENVAT/ GST input credit account
2. Can we pay GST payable on sale of our finished goods in the domestic market through our MEIS script
3. In either of above cases, will we still be required to get our script registered with the cu

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GST practitioner – revised rules
Query (Issue) Started By: – MARIAPPAN GOVINDARAJAN Dated:- 5-6-2017 Last Reply Date:- 5-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear all,
The revised Return Rules provides that any person that he has been enrolled as a Sales Tax practitioner or tax return preparer under the existing law for a period of not less than five years is eligible to enrol as a GST practitioner. It is further provided that such person is to pass the required qual

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Refund to Exporter who are availing Drawback
Query (Issue) Started By: – Ashok Chopra Dated:- 5-6-2017 Goods and Services Tax – GST
GST
Respected Forum,
I am exporter and availing drawback on my export (both BCD and Cenvat).
After 01.07.2017 am i entitle for Refund of GST paid on input and input services. And also Drawback (both BCD and IGST) or it is option for me either go for Drawback (both BCD and IGST) or refund.
Will i be entitle for Drawback (BCD) and Refund of GST paid on

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Renting of Immovable Property
Query (Issue) Started By: – Ashok Chopra Dated:- 5-6-2017 Last Reply Date:- 11-6-2017 Goods and Services Tax – GST
Got 6 Replies
GST
I have given property on rent in same state. W.E.F. 01-07-2017, how much SGST and CGST i should charge in the bill and my tenant can get adjust this input tax against their output supply.
Please guide me.
Thanks
Reply By KASTURI SETHI:
The Reply:
18 % with input credit.
Reply By Ashok Chopra:
The Reply:
Sir,
Str

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GST input adjustment
Query (Issue) Started By: – arun aggarwal Dated:- 5-6-2017 Last Reply Date:- 11-6-2017 Goods and Services Tax – GST
Got 5 Replies
GST
SIR
After the implementation of GST
I will be having GST input balance, as my finished product rate is less than the input GST rates.
What option do I have
1 refund of input lying balance
2 adjusting the same in the products where there is a reverse charge , like buying from Farmers and further sell the same.
Tnx for the r

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GST under RCM
Query (Issue) Started By: – frankling g Dated:- 5-6-2017 Last Reply Date:- 6-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
I am running GTA , and I am providing trucks to Defence canteens only for their transportation of canteen items from their main depot to their retail out lets. Suppose my bill amount is ₹ 10000 ,So as per RCM the service receiver has to pay GST to Govt. That is defence canteens has to take GST registration and pay the 5% of 10000 as G

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Cenvat Credit of Exmpted unit like Uttarakhand, Himachal & Sikkim
Query (Issue) Started By: – Swapneswar muduli Dated:- 5-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
We have a manufacturing unit in Haridwar which is exempted by area based so we don't take credit and also don't charge the tax in invoice.
But in GST this exemption is not continue So my query is.
1) How the cenvat credit taking for stock held as on 30.06.20

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