The Rajasthan Goods and Services Tax (Eighth Amendment) Rules, 2018.
F.12(46)FD/Tax/2017-Pt-III-092 Dated:- 4-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
Document 1GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: September 4, 2018
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax
Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to
amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods
and Services Tax (Eighth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. Amendment of rule 22.- In the Rajasthan Goods and Services Tax Rules, 2017,
hereinafter referred to as the said rules, in rule 22, in sub-rule (4), the following
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rule (5), after the words
“completely knocked down condition”, the words “or in batches or lots” shall be inserted.
5. Amendment of rule 89.- In the said rules, in rule 89, in sub-rule (4), for clause (E), the
following clause shall be substituted, namely:-
“(E) “Adjusted Total Turnover” means the sum total of the value of-
(a)
the turnover in a State or a Union territory, as defined under clause (112) of
section 2, excluding the turnover of services; and
(b)
the turnover of zero-rated supply of services determined in terms of clause
(D) above and non-zero-rated supply of services,
excluding-
(i)
the value of exempt supplies other than zero-rated supplies; and
(ii)
the turnover of supplies in respect of which refund is claimed under sub-
rule (4A) or sub-rule (4B) or both, if any,
during the relevant period..
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1
6. Amendment of rule 96.- In the said rules, with effect from the 23rd October, 2017, in
rule 96, for sub-rule (10), the following sub-rule shall be
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d the 13th October, 2017.”.
7. Amendment of rule 138A.- In the said rules, in rule 138A, in sub-rule (1), after the
proviso the following proviso shall be inserted, namely:-
“Provided further that in case of imported goods, the person in charge of a conveyance shall
also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the
number and date of the bill of entry in Part A of FORM GST EWB-01.”.
8. Substitution of FORM GST REG-20.- In the said rules, for FORM GST REG-20,
the following FORM shall be substituted, namely;-
Reference No. –
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
“FORM GST REG-20
[See rule 22(4)]
Date –
Date-
Order for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN
dated in response to the
show cause notice referred to above. Upon consideration of your reply and/or
submissions made during hearing, the proceedings initiated for cancellation of
registration stands vacated for
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TIN
/ State in
case of
unregister
ed job
worker
Challa Challa Descripti UQ Quantit Taxabl Type of
Rate of tax (%)
n No. n date on of
C
y
e
goods
goods
value (Inputs/capit
Centr Stat Integrat Ces
al tax
el
ed tax S
al goods)
UT
tax
「┴2ã€3ã€4 5 6 7 8 9 10 11 「 12 ã€
3
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5. Details of inputs/capital goods received back from job worker or sent out from business place of
job work
(A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for
job work; and losses and wastes:
Origin Origin Natur Losses &
GSTIN /
State of
Challa
n No.
Date
Descripti UQ | Quanti
of
on of
C ty
al
al
e of wastes
job
issued
challa
goods
challa
challa job
worker if
by job
n
n No.
n date
work UQ Quanti
unregister worke
issued
under
under done
ty
ed
r
by job
which
which by
under
worke
goods goods job
which
r
have
have work
goods
under
been
been
er
have
which
sent
sent
been
goods
for job
for job
receiv
have
work
work
ed
been
back
receiv
ed
ba
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if
supplie supplie
n no.
n date work
unregister d from
d from
UQ
Quanti
under
under done
C
ed
premis
premis
which
which by
ty
es of
es of
goods goods job
job
job
have have
work
worker
worker
been
been er
issued
issued
sent
sent
by the
by the
for job
for job
Princip Princip
work
work
al
al
1
2
3
5
6
7*
8*
9
10
11
Instructions:
1. Multiple entry of items for single challan may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are
required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table
(B) are optional.
3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one
correspondence between goods sent for job work and goods received back after job work is
not possible.
6. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed there from.
Place
Date
Sig
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be paid on reverse charge basis
Sub-total (A to G above)
Credit Notes issued in respect of
transactions specified in (B) to
(L) above ()
Debit Notes issued in respect of
transactions specified in (B) to
(E) above (1)
Supplies / tax declared through
K
Amendments (+)
Supplies/tax reduced through
Amendments (-)
M
Sub-total (I to L above)
Supplies and advances on which
tax is to be paid (HM) above
Details of Outward supplies on which tax is not payable as declared in returns filed
during the financial year
6
Д
A
B
C
D
Zero rated supply (Export)
without payment of tax
Supply to SEZs without payment
of tax
Supplies on which tax is to be
paid by the recipient on reverse
charge basis
Exempted
Η
Nil Rated
Non-GST supply
Sub-total (A to Fabove)
Credit Notes issued in respect of
transactions specified
in A to
above (-)
Debit Notes issued in respect of
transactions specified
in A to F above (1)
Supplics declared through
J
Amendments (+)
Supplies reduced through
K
Amendments ()
L
Sub-Total
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from SEZs)
Inputs
Capital Goods
Import of services (excluding inward supplies from
E
F
SEZS)
G
H
Input Tax credit received from ISD
Amount of ITC reclaimed (other than B above)
under the provisions of the Act
Sub-total (B to H above)
Difference (I A above)
Transition Credit through TRAN-I (including
revisions if any)
Transition Credit through TRAN-II
K
L
M
Any other ITC availed but not specified above
N
Ο
Sub-total (K to M above)
Total ITC availed (IN above)
Details of ITC Reversed and Ineligible ITC as declared in returns filed during the
financial year
A
As per Rule 37
B
As per Rule 39
C
As per Rule 42
D
As per Rule 43.
E
As per section 17(5)
Reversal of TRAN-I credit
G
Reversal of TRAN-II credit
H
Other reversals (pl. specify)
1
Total ITC Reversed (A to H above)
J
Net ITC Available for Utilization (60 – 71)
8
Other ITC related information
ITC as per GSTR-2A (Table 3 & 5 thereof)
A
ITC as per sum total of 6(B) and 6(H) above
>
B
>
JTC on inward supplies (other than imports and
in
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e Value Central State Integrate
Description
Cess
Tax
Tax/
d Tax
UT
Tax
1
2
3
5
6
Supplies/tax declared through
Amendments (1) (net of debit
10
notes)
Supplies/tax reduced through
11 Amendments (-) (net of credit
notes
Reversal of ITC availed during
12
previous financial year
ITC availed for the previous
13
financial year
Differential tax paid
Description
1
unt of declaration in 10 & 11 a
Payable
2
Paid
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Pt
Other Information
Particulars of Demands and Refunds
Details Central
Tax
State Tax /
UT Tax
Integrated Tax
Cess
Interes
t
Penalty
Late
Fee/
Others
2
3
4
5
6
7
8
A
Total
Refund
9
Ð
claimed
Total
Refund
B
sanctione
Total
Refund
Rejected
Total
D
Refund
Pending
E
Total
demand
of taxes
Total
taxes
paid in
respect of
E above
Total
demands
G
pending
out of E
above
Information on supplies received from composition taxpayers, deemed supply under section
143 and goods sent on approval basis
Details
Supplies received from
Composition tax
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GSTIN:
b. UQC:
C.
HSN:
Goods and Services Tax Identification Number
Unit Quantity Code
Harmonized System of Nomenclature Code
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. Part II consists of the details of all outward supplies & advances received during the financial year
for which the annual return is filed. The details filled in Part II is a consolidation of all the
supplies declared by the taxpayer in the returns filed during the financial year. The instructions to
fill Part II are as follows:
Table No.
4A
4B
4C
4D
4E
4F
4G
1
4I
Instructions
Aggregate value of supplies made to consumers and unregistered persons on which
tax has been paid shall be declared here. These will include details of supplies made
through E-Commerce operators and are to be declared as net of credit notes or debit
notes issued in this regard. Table 5, Table 7 along with respective amendments in
Table 9 and Table 10 of FORM GSTR-1 may be used for filling u
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dvance has been received and tax has been
paid but invoice has not been issued in the current year shall be declared here. Table
11A of FORM GSTR-1 may be used for filling up these details.
Aggregate value of all inward supplies (including advances and net of credit and
debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the
annual return) on reverse charge basis. This shall include supplies received from
registered persons, unregistered persons on which tax is levied on reverse charge
basis. This shall also include aggregate value of all import of services. Table 3.1(d) of
FORM GSTR-3B may be used for filling up these details.
Aggregate value of credit notes issued in respect of B to B supplies (4B), exports
12
An
4J
4K & 4L
5A
5B
5C
(4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table
9B of FORM GSTR-1 may be used for filling up these details.
Aggregate value of debit notes issued in respect of B to B supplies (4B), exports
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nd Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared
here. Table 8 of FORM GSTR-1 may be used for filling up these details.
5F
5H
51
5J & 5K
5N
Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C,
5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for
filling up these details.
Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C,
5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for
filling up these details.
Details of amendments made to exports (except supplies to SEZs) and supplies to
SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C
of FORM GSTR-1 may be used for filling up these details.
Total turnover including the sum of all the supplies (with additional supplies and
amendments) on which tax is payable and tax is not payable shall be declared here.
This shall also include amount of advances on which tax is paid
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ot include ITC which was availed, reversed and then reclaimed in the ITC
ledger. This is to be declared separately under 6(H) below.
Aggregate value of input tax credit availed on all inward supplies received from
unregistered persons (other than import of services) on which tax is payable on
reverse charge basis shall be declared here. It may be noted that the total ITC availed
is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of
FORM GSTR-3B may be used for filling up these details.
Aggregate value of input tax credit availed on all inward supplies received from
registered persons on which tax is payable on reverse charge basis shall be declared
here. It may be noted that the total ITC availed is to be classified as ITC on inputs,
capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for
filling up these details.
Details of input tax credit availed on import of goods including supply of goods
received from SEZs shall be declar
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upwards or downwards), if any
shall be declared here.
Details of transition credit received in the electronic credit ledger after filing of
FORM GST TRAN-II shall be declared here.
Details of ITC availed but not covered in any of heads specified under 6B to 6L
above shall be declared here. Details of ITC availed through FORM ITC-01 and
FORM ITC-02 in the financial year shall be declared here.
14
An
and 7H
7B,
Details of input tax credit reversed due to ineligibility or reversals required under rule
7A,
7C, 7D, 37, 39, 42 and 43 of the RGST Rules, 2017 shall be declared here. This column
7E, 7F, 7G | should also contain details of any input tax credit reversed under section 17(5) of the
RGST Act, 2017 and details of ineligible transition credit claimed under FORM GST
TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of
FORM GSTR-3B may be used for filling up these details. Any ITC reversed through
FORM ITC -03 shall be declared in 7H.
8A
8B
8C
8E & 8F
8G
The total cr
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all be
declared here. The credit shall be classified as credit which was available and not
availed or the credit was not availed as the same was ineligible. The sum total of both
the rows should be equal to difference in 8D.
Aggregate value of IGST paid at the time of imports (including imports from SEZs)
during the financial year shall be declared here.
8H
The input tax credit as declared in Table 6E shall be auto-populated here.
8K
The total input tax credit which shall lapse for the current financial year shall be
computed in this row.
5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM
GSTR-3B may be used for filling up these details.
6. Part V consists of particulars of transactions for the previous financial year but declared in the
returns of April to September of current FY or date of filing of Annual Return for previous
financial year (for example in the annual return for the FY 2017-18, the transactions declared in
April to Sept
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led in returns filed for the months of April to September of the
current financial year or date of filing of Annual Return for the previous financial
year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may
be used for filling up these details.
7. Part VI consists of details of other information. The instructions to fill Part VI are as follows:
Table No.
15A, 15B,
15C and
15D
15E, 15F
and 15G
16A
16B
16C
17 & 18
Instructions
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing
shall be declared here. Refund claimed will be the aggregate value of all the refund
claims filed in the financial year and will include refunds which have been
sanctioned, rejected or are pending for processing. Refund sanctioned means the
aggregate value of all refund sanction orders. Refund pending will be the aggregate
amount in all refund application for which acknowledgement has been received and
will exclude provisional refunds received. These will not
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reported only in this table. It will be optional for taxpayers having annual turnover
upto 1.50 Cr. It will be mandatory to report HSN code at two digits level for
taxpayers having annual turnover in the preceding year above 1.50 Cr but upto Rs.
5.00 Cr and at four digits' level for taxpayers having annual turnover above 5.00
Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported
net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in
Table 17.
16
An.
19
Late fee will be payable if annual return is filed after the due date.
Financial Year
2 GSTIN
3A Legal Name
FORM GSTR-9A
(See rule 80)
Annual Return (For Composition Taxpayer)
3B
Trade Name (if any)
Auto
Auto
Basic Details
Period of composition scheme during the year
4
(From
Aggregate Turnover of Previous Financial Year
(Amount in in all tables)
Details of outward and inward supplies declared in returns filed during the financial year
Description
Turnover
2
Rate of
Tax
3
Central Stat
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transactions for the previous FY declared in returns of April to September
of current FY or upto date of filing of annual return of previous FY whichever is earlier
Turnover Central State Tax / Integrated
Cess
Tax
1
2
3
UT Tax
4
Tax
5
6
Supplies/tax (outward) declared
through Amendments (+) (net of
debit notes)
Inward supplies liable to reverse
charge declared through
11
Amendments (+) (net of debit
notes)
Supplies/tax (outward) reduced
through
12
Amendments (-) (net of credit
notes
Inward supplies liable to reverse
charge reduced through
Amendments (-) (net of credit
13
notes
Differential tax paid on account of
Description
tion made in 10: 1
Payable
2
2 & 13 above
Paid
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Other Information
Particulars of Demands and Refunds
Description Central
State Tax
Integrated
Tax
UT Tax
Tax
Cess
Interest Penalty
Late
Fee/
Others
1
2
3
4
5
6
7
8
Total
A
Refund
claimed
18
An.
Total
B Refund
sanctioned
Total
W
Refund
Rejected
Total
D Refund
F
Pend
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Part I are as follows:
Table No.
Instructions
Aggregate turnover for the previous financial year is the turnover of the financial year
previous to the year for which the return is being filed. For example for the annual
return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into
this table. It is the sum total of turnover of all taxpayers registered on the same PAN.
3. Part II consists of the details of all outward and inward supplies in the financial year for which the
annual return is filed. The instructions to fill Part II are as follows:
Table No.
6A
6B
7A
7B
7C
8A
8B
Instructions
Aggregate value of all outward supplies net of debit notes / credit notes, net of
advances and net of goods returned for the entire financial year shall be declared
here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared
here.
Aggregate value of all inward supplies received from r
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ious financial year
in the returns of April to September of the current FY or date of filing of Annual Return for
previous financial year (for example in the annual return for the FY 2017-18, the transactions
declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier.
The instructions to fill Part V are as follows:
20
20
Table No.
Instructions
10,11,12,13 Details of additions or amendments to any of the supplies already declared in the
and 14 returns of the previous financial year but such amendments were furnished in Table
5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM
GSTR- 4 of April to September of the current financial year or upto the date of filing
of Annual Return for the previous financial year, whichever is earlier shall be
declared here.
5. Part V consists of details of other information. The instruction to fill Part V are as follows:
Table No.
15A, 15B,
15C and
15D
15E, 15F
and 15G
16A
16B
17
Instructio
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son opts to pay tax under the
composition scheme shall be declared here. The details furnished in FORM ITC-03
may be used for filling up these details.
Aggregate value of all the credit availed when a registered person opts out of the
composition scheme shall be declared here. The details furnished in FORM ITC-01
may be used for filling up these details.
Late fee will be payable if annual return is filed after the due date.”;
11. Amendment in FORM GST EWB-01.- In the said rules, in FORM GST EWB-01, in
the Notes, in serial number 7, in the Table, against Code 4 in the first column, for the letters and word
“SKD or CKD” in the second column, the letters and words “SKD or CKD or supply in batches or lots”
shall be substituted.
21
[F.12(46)FD/Tax/2017-pt-III-92]
By Order of the Governor,
(Anandhi)
Joint Secretary to the Government
Ani
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for
p
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