GST – States – G.O.Ms.No. 488 – Dated:- 25-9-2018 – NOTIFICATIONS BY GOVERNMENT REVENUE DEPARTMENT (COMMERCIAL TAXES-II) [G.O.Ms.No.488, Revenue (Commercial Taxes-II) 25th September, 2018.] NOTIFICATION In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the State Government, on recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Twenty Second Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect on and from 04th September, 2018. AMENDMNETS 1. In the Andhra Pradesh Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:- Provided that where the person inste
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e 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. . 5. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:- (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have – (a) received supplies on which the benefit of the notification issued vide G.O.Ms. No. 496 Revenue (CT-II) Departmen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
yance 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. . 7. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:- FORM GST REG-20 [See rule 22(4)] Reference No. – Date – To Name Address GSTIN/UIN Show Cause Notice No. 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 the following reasons: <> or The above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of Section 29 of the Central Goods Services Tax Act, 2017. As you have filed all the pending returns which were due on t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ob 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: GSTIN/ State of job worker if unregistered Challan No. issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have been received back Description of goods UQC Quantity Original challan No. under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & wastes UQC Quantity 1 2* 3* 4 5 6 7* 8* 9 10 11 (B) Details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes: GSTIN/State of job worker if unregistered Challan No. issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(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 therefrom. Signature Name of Authorised Place Signatory ……… Date Designation/ Status………………… . 9. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:- FORM GSTR-9 (See rule 80) Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies declared during
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
advances on which tax is to be paid (H + M) above 5 Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non-GST supply G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M – 4G above) Pt. III Details of ITC as declared in returns filed during the financial year Description Type Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 6 Details of ITC availed as declared in returns filed duri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) O Total ITC availed (I+ N above) 7 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) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (A to H above) J Net ITC Available for Utilization (6O – 7I) 8 Other ITC related information A ITC as per GSTR-2A(Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(H) above C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018 D Difference [A-(B+C)] E ITC available but not availed (out of D) F ITC available but ineligible (out of D) G IGST paid on import of goods (including supplies from SEZ) H IGST c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee/Others 1 2 3 4 5 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central Tax State Tax/UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Supplies received from Composition taxpayers B Deemed supply under Section 143 C Goods sent on approval basis but not returned 17 HSN Wise Summary of outward supplies HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Tax/UT Tax Integrat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ceived 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. Instructions 4A 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 up these details. 4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o 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. 4I Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (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. 4J Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (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. 4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund voucher
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5I 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. 5J & 5K 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. 5N 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 but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 4. Part III c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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. 6D 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. 6E Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. 6F Details of input tax credit availed on import of services (excluding inward supplies from SEZ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o 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. 7A,7B, 7C, 7D,7E, 7F,7G and7H Details of input tax credit reversed due to ineligibility or reversals required under rules 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST 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 The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggrega
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e 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 September 2018 for the FY, 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:- Table No. Instructions 10 & 11 Details of additions or amendments to any of the supplies already declared in the returns of the prev
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
details. 7. Part VI consists of details of other information. The instructions to fill Part VI are as follows:- Table No. Instructions 15A, 15B, 15C and 15D 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 include details of non-GST refund claims. 15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pto₹ 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. 19 Late fee will be payable if annual return is filed after the due date. FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) 4 Period of composition scheme during the year (From To ) 5 Aggregate Turnover of Previous Financial Year (Amount in ₹ in all tables) Pt. II Details of outward and inward supplies declared in returns filed during the financial year Description Turnover Rate of Tax Central Tax State / UT Tax Integrated tax Cess 1 2 3 4 5 6 7 6 Details of Outward supplies on which tax is payable as declared in returns filed during the financial year A Taxable B Exempted, Nil-rated C Total 7 Details of inward s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r Description Turnover Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes) 14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. V Other Information 15 Particulars of Demands and Refunds Description Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee/Others 1 2 3 4 5 6 7 8 A Total Refund claimed Total Refund sanctioned B C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Details of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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. Instructions 6A 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. 6B Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. 7A Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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: Table No. Instructions 10,11,12,13 and 14 Details of additions or amendments to any of the supplies already declared in the 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. Instructions 15A, 15B, 15C and 15D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =