The Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2018.
F.12(46)FD/Tax/2017-Pt-V-112 Dated:- 13-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
Document 1GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: September 13, 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 (Tenth Amendment) Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Insertion of FORM GSTR-9C.-In the FORMS to the Rajasthan Goods and Services
Tax Rules, 2017, after FORM GSTR-9A, the following shall be inserted, namely:-
“FORM GSTR-9C
See rule 80(3)
PART-A-Reconciliation St
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1
Σ
I
J
K
L
Unadjusted Advances at the beginning of the Financial
Year
Credit notes accounted for in the audited Annual
Financial Statement but are not permissible under GST
Adjustments on account of supply of goods by SEZ
units to DTA Units
Turnover for the period under composition scheme
Adjustments in turnover under section 15 and rules
(-)
(-)
(-)
(-)
(+/-
thereunder
N
Adjustments in turnover due to foreign exchange
fluctuations
(+/-
(+/-
Adjustments in turnover due to reasons not listed above
P
ORCABUT
Q
6
Annual turnover after adjustments as above
Turnover as declared in Annual Return (GSTR9)
Un-Reconciled turnover (Q – P)
Reasons for Un – Reconciled difference in Annual Gross Turnover
AT1
Ð
Reason 1
Reason 2
Reason 3
7
>
>
>
Reconciliation of Taxable Turnover
An
A
Ð’
BC
0
áŽ
(1)
E
Annual turnover after adjustments (from 5P above)
Value of Exempted, Nil Rated, Non-GST supplies, No-Supply
turnover
Zero rated supplies without payment of tax
Supplies on which tax is
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be paid through Cash
Central
tax
State tax
/ UT tax
Integrated tax
Cess, if
applicabl
Description
Taxable Value
e
2
3
4
5
6
5%
12%
18%
28%
3%
0.25%
0.10%
Ð
Interest
Late Fee
Penalty
Others
Pt.
IV
12
(please
specify)
Reconciliation of Input Tax Credit (ITC)
Reconciliation of Net Input Tax Credit (ITC)
3
A
B
0
DER
D
ITC availed as per audited Annual Financial Statement for the
State/ UT (For multi-GSTIN units under same PAN this should
be derived from books of accounts)
ITC booked in earlier Financial Years claimed in current
Financial Year
ITC booked in current Financial Year to be claimed in
subsequent Financial Years
(+)
ITC availed as per audited financial statements or books of
account
ITC claimed in Annual Return (GSTR9)
(-)
F
Un-reconciled ITC
ITC 1
13
Reasons for un-reconciled difference in ITC
A
Reason 1
>
B
Reason 2
>
C
Reason 3
>
14
Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on
expenses as per audited Annual Financial Statementor books of acc
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ecommendation on additional Liability due to non-reconciliation
To be paid through Cash
Central
tax
State tax
/UT tax
Integrated tax
Cess, if
applicabl
Description
Value
e
1
2
3
4
5
6
5%
12%
18%
28%
3%
An
0.25%
0.10%
Input Tax
Credit
Interest
Late Fee
Penalty
Any other
amount paid
for supplies
not included
in Annual
Return
(GSTR 9)
5
Erroneous
refund to be
paid back
Outstanding
demands to
be settled
Other (Pl.
specify)
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed there from.
**(Signature and stamp/Seal of the Auditor)
Place:
Name of the signatory
Membership No……..
Date:
Full address
6
Instructions: –
1. Terms used:
(a) GSTIN: Goods and Services Tax Identification Number
2. The details for the period between July 2017 to March 2018 are to be provided in this
statement for the financial year 2017-18. The reconciliation statement is to be filed
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ing presence over multiple States.
Unbilled revenue which was recorded in the books of accounts on the basis of
accrual system of accounting in the last financial year and was carried forward
to the current financial year shall be declared here. In other words, when GST
is payable during the financial year on such revenue (which was recognized
earlier), the value of such revenue shall be declared here.
tu.
5C
5D
5E
(For example, if rupees Ten Crores of unbilled revenue existed for the
financial year 2016-17, and during the current financial year, GST was paid on
rupees Four Crores of such revenue, then value of rupees Four Crores rupees
shall be declared here)
Value of all advances for which GST has been paid but the same has not been
recognized as revenue in the audited Annual Financial Statement shall be
declared here.
Aggregate value of deemed supplies under Schedule I of the RGST Act, 2017
shall be declared here. Any deemed supply which is already part of the
turnover in the audite
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lue of credit notes which have been accounted for in the audited
Annual Financial Statement but were not admissible under Section 34 of the
RGST Act shall be declared here.
Aggregate value of all goods supplied by SEZs to DTA units for which the
DTA units have filed bill of entry shall be declared here.
There may be cases where registered persons might have opted out of the
composition scheme during the current financial year. Their turnover as per
the audited Annual Financial Statement would include turnover both as
composition taxpayer as well as normal taxpayer. Therefore, the turnover for
which GST was paid under the composition scheme shall be declared here.
There may be cases where the taxable value and the invoice value differ due to
valuation principles under section 15 of the RGST Act, 2017 and rules
thereunder. Therefore, any difference between the turnover reported in the
Annual Return (GSTR-9) and turnover reported in the audited Annual
Financial Statement due to difference
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Annual turnover as derived in Table 5P above would be auto-populated here.
Value of exempted, nil rated, non-GST and no-supply turnover shall be
declared here. This shall be reported net of credit notes, debit notes and
amendments if any.
Value of zero rated supplies (including supplies to SEZs) on which tax is not
paid shall be declared here. This shall be reported net of credit notes, debit
notes and amendments if any.
Value of reverse charge supplies on which tax is to be paid by the recipient
shall be declared here. This shall be reported net of credit notes, debit notes
and amendments if any.
The taxable turnover is derived as the difference between the annual turnover
after adjustments declared in Table 7A above and the sum of all supplies
(exempted, non-GST. reverse charge etc.) declared in Table 7B, 7C and 7D
above.
Taxable turnover as declared in Table 4N of the Annual Return (GSTR-9)
shall be declared here.
Reasons for non-reconciliation between adjusted annual taxable turno
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non-reconciliation between payable / liability declared in Table
9P above and the amount payable in Table 9Q shall be specified here.
11
Any amount which is payable due to reasons specified under Table 6, 8 and 10
above shall be declared here.
6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part
IV are as under:-
Table No. Instructions
12A
12B
12C
12D
12E
13
ITC availed (after reversals) as per the audited Annual Financial Statement
shall be declared here. There may be cases where multiple GSTINs (State-
wise) registrations exist on the same PAN. This is common for persons /
entities with presence over multiple States. Such persons / entities, will have
to internally derive their ITC for each individual GSTIN and declare the same
here. It may be noted that reference to audited Annual Financial Statement
includes reference to books of accounts in case of persons / entities having
presence over multiple States.
Any ITC which was booked in the au
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pecified here.
This table is for reconciliation of ITC declared in the Annual Return (GSTR-
9) against the expenses booked in the audited Annual Financial Statement or
books of account. The various sub-heads specified under this table are general
expenses in the audited Annual Financial Statement or books of account on
which ITC may or may not be available. Further, this is only an indicative list
of heads under which expenses are generally booked. Taxpayers may add or
delete any of these heads but all heads of expenses on which GST has been
paid was payable are to be declared here.
Total ITC declared in Table 14A to 14Q above shall be auto populated here.
Net ITC availed as declared in the Annual Return (GSTR-9) shall be declared
here. Table 7J of the Annual Return (GSTR-9) may be used for filing this
Table.
Reasons for non-reconciliation between ITC availed on the various expenses
declared in Table 14R and ITC declared in Table 14S shall be specified here.
Any amount which is payable
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account/income and expenditure account for the period beginning
from
……………..to ending on
and
11
(c) the cash flow statement for the period beginning from
attached herewith, of M/s
..to ending on
(Name),
(Address).
.(GSTIN).
2. Based on our audit I/we report that the said registered personۥ
*has maintained the books of accounts, records and documents as required by the
IGST/CGST/RGST Act, 2017 and the rules/notifications made/issued thereunder
*has_not_maintained the following accounts/records/documents as required by the
IGST/CGST/RGST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if
any:
An
3. (b) *I/we further report that, –
(A) *I/we have obtained all the information and explanations which, to the best of *my/our
knowledge and belief, were necessary for the purpose of the audit/ information and
explanations which, to the best of *
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ications, if any:
(a)
(b)
(c) .
12
**(Signature and stamp/Seal of the Auditor)
Place:
Name of the signatory
Membership No……….
Date:
Full address
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn
up by a person other than the person who had conducted the audit of the accounts:
*I/we report that the audit of the books of accounts and the financial statements of M/s.
(Name and address of the assessee with GSTIN) was
(full name and address
of auditor along with status), bearing membership number in pursuance of the provisions of
the
…Act, and */we annex hereto a copy of their audit report dated
along with a copy of each of :-
conducted by M/s.
(a) balance sheet as on
(b) the *profit and loss account/income and expenditure account for the period beginning
from
..to ending on
(c) the cash flow statement for the period beginning from
to ending on
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss
account/income
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ce:
Name of the signatory.
Membership No……..
Date:
Full address
[F. 12(46)FD/Tax/2017-Pt.-V-112}
By Order of the Governor
(Anandhi)
Joint Secretary to the Government
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for
publication of this notification in part 4(c) of today's extra ordinary Gazette. It is
requested that 10 copies of this notification may be sent to this Department and 10
copies along with bill may be sent to the Commissioner, Commercial Taxes
Department, Rajasthan, Jaipur. Please ensure that soft copy in CD is same as hard
copy provided to you for publication.
2. Principal Secretary to Hon'ble Chief Minister (Finance Minister).
3. Secretary to the Government of India-cum-ex-officio Secretary to the GST Council,
GST Council Secretariat, New Delhi.(Ref. 49/2018 of Central Tax)
4. Commissioner, State Tax, Rajasthan, Jaipur.
5. Accountant General, Rajasthan, Jaipur.
6.
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