Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2018
74/2018-State Tax Dated:- 31-12-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Dated the 31St December, 2018
Notification No. 74/2018-State Tax
No. (GHN-138)GSTR -2018/S.164(36)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Gujarat Goods and Services Tax (Fourteenth 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. In the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule sha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of the Information Technology Act, 2000 (21 of 2000).”.
5. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:-
“Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”.
6. In the said rules, in rule 54,-
(a) in sub-rule (2), the following proviso shall be inserted, namely:-
“Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”.
(b) in sub-rule (4), the following proviso shall be inserted, namely:-
“Provided that the signature or digital signature of the supplier or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.
(2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.”.
11. In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely-.
“Explanation 1. – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government Notification, Finance Department No. (GHN-105)/GST-2018/S.23(3)TH dated the 23rd October, 2018 Notification No. 56/2018-State Tax, as amended from time to time.”
12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:-
“138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.-Notwithstan
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ording the said person a reasonable opportunity of being heard:
Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.
Explanation:- For the purposes of this rule, the expression “Commissioner” shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).”.
13. In the said rules in rule 142, in sub-rule (5), after the words “section 74”, the words “or sub-section (12) of section 75” shall be inserted.
14. In the said rules, for FORM GST RFD-01, the following form shall be substituted, namely:-
By order and in the name of the Governor of Gujarat,
Samir Joshi
Under Secretary to Government.
=============
Document 114. In the said rules, for FORM GST RFD-01, the following form
shall be substituted, namely:-
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Z
developer
(with payment of tax)
On account of supplies made to SEZ unit/ SEZ
developer
(without payment of tax)
Recipient of deemed export supplies/ Supplier
of deemed export supplies
Tax paid on a supply which is not provided,
either wholly or partially, and for which
invoice has not been issued (tax paid on
advance payment)
Tax paid on an intra-State supply which is
subsequently held to be inter-State supply and
vice versa(change of POS)
Excess payment of tax, if any
Any other (specify)
Addre IFSC
SS of
Type
of Account
account
No.
account bank branch
9 Whether
Self-Declaration
Yes
filed by Applicant u/s 54(4), if | No
applicable
[DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any
export duty. I also declare that I have not availed any drawback of
central excise duty/service tax/central tax on goods or services or
both and that I have not claimed refund of the integrated tax paid
on supplies in respect of which refund is cla
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
laimed refund with
respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those
invoices which have been detailed in statement 5B for the tax period
for which refund is being claimed. I also declare that the recipient
shall not claim any refund with respect of the said supplies and also,
the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of
refund sanctioned along with interest in case it is found subsequently
that the requirements of clause (c) of sub-section (2) of section 16
read with sub-section (2) of section 42 of the CGST/GGST Act have
not been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status
SELF-DECLARATION [rule 89(2)(l)]
I
(Applicant) having GSTIN/ temporary Id
, solemnly affirm and certify that in respect of the refund amounting to
Rs. with re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed
such total
turnover
of goods and rated supply
Net input tax Maximum refund
credit
amount to be
claimed
[(1ÃÆââ¬â4+3)-2]
services
1
of goods
and services
2
3
4
5
Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause
(ii) of first proviso to section 54(3)]
S Details
1. invoices
of Tax paid on Details
of inward
N inward supplies supplies
of
inputs inputs
received
invoices
(Amount in Rs.)
of Tax paid on
of outward
of outward supplies supplies
issued
Zo
GS NDTa Int Ce Sta NDTa
TI oat xabeg
e le rat al Ta
ntr te
0. a Ãââ⬦ð ice
Invo In Ce
te ntr
Sta
te
t
ble type gral
Ta
of
Valed
Ta x
e
Va (B2
at Ta
âËÅââ¬Â¨
the
ue
Ta
X
/U
lue B/B
e X /U
sup
âËÅââ¬Â¨
nio
2C) d
nio
pli
1
T
15 *
a
terr
X
itor
y
terr
itor
y
Ta
X
Ta
X
1ãââ¬Â2ãââ¬Âãââ¬Åâ3ãââ¬Åâ4567ãââ¬Âãââ¬Åâ8ãââ¬Åâ931 12 ãââ¬Åâà ¼ââ¬Ã£ââ¬Åâ14 ãââ¬Åâ15 ãââ¬Âãââ¬Åâ
* In case of imports or supplies received under reverse charge
mechanism [sub-section (3) of section 9 of GGST Act or sub-se
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r
3
total Refund amount
(1ÃÆââ¬â2ÃÆ·3)
4
Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ
Developer (on payment of tax)
(Amount in Rs.)
GST Invoice
IN of details
recip
ient
Shippi Integrate Ce Integr Integr Net
ng
bill/
d Tax
SS ated ated Integr
tax
tax
ated
Bill of
and
and
tax
export/
cess
cess
and
Endors
ed
invol invol
ved in ved in | (8+9+
cess
ND
Z
invoic
e by
SEZ
Val ND
Z
O. at ue O. at
debit
credit 10-
note,
note, 11)
if any
if any
Tax
A
able mt
e
e Valu
e
12345678910 11 12
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ
Developer (without payment of tax)
(Amount in Rs.)
Sr. No. Invoice details
Goods/
Shipping bill Bill of
Services
export/
Endorsed
(G/S)
invoice no.
No.
|1
2
Date
3
Value
No.
Date
4
5
6
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ
developer without payment of tax (accumulated ITC) – calculation of
refund amount
(Amount
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Taxa
ble
tax
tax U
subsequently
Integr Cen StaCe Plac Integr Cen StaCe Plac
ated tral te/sse of ated
tral te/sse of
Sup tax
tax U Sup
B2C)
âËÅ Val Tax Ply Tax
ply
7 18 9 10 11
12 13 14 15
2345
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return
filed.
(Amount in Rs.)
Tax
ARN of Date
Tax Payable
period
return
of
Integrated Central State/ Cess
Ces
filing
tax
tax
UT
return
tax
1
2
3
4
5
6
7
Annexure-2
Certificate [rule 89(2)(m)]
This is to certify that in respect of the refund amounting to Rs.
(in words) claimed by M/s
(Applicant's
Name) GSTIN/ Temporary ID- for the tax period , the
incidence of tax and interest, has not been passed on to any other
person. This certificate is based on the examination of the books of
account and other relevant records and returns particulars maintained/
furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
Note
–
This Certificate is not required
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
application.
6. Bank account details should be as per registration data. Any change
in bank details shall first be amended in registration particulars before
quoting in the application.
7. Declaration shall be filed in cases wherever required.
8. ââ¬Â¨Net input tax credit' means input tax credit availed on inputs
during the relevant period for the purpose of Statement-1 and will
include ITC on input services also for the purpose of Statement-3A
and 5A.
9. ââ¬Â¨Adjusted total turnover' means the turnover in a State or a Union
territory, as defined under clause (112) of section 2 excluding the
value of exempt supplies other than zero-rated supplies, during the
relevant period.
10. For the purpose of Statement-1, refund claim will be based on
supplies reported in GSTR-1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed
against export of services details of shipping bill and EGM will be
mandatory to be provided in case of export of goods.
12. Where the invoi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Fees Others Total
State / UT
tax
Integrated
tax
Cess
Total
7. Grounds of (a)
Refund
Claim (select (c)
from drop
down)
(b)
Excess balance in Electronic Cash Ledger
Exports of services- with payment of tax
Exports of goods / services- without payment of tax
(accumulated ITC)
(d)
ITC accumulated due to inverted tax structure [under
clause (ii) of first proviso to section 54(3)]
(e)
(f)
On account of supplies made to SEZ unit/ SEZ developer
(with payment of tax)
On account of supplies made to SEZ unit/ SEZ developer
(without payment of tax)
(g)
(h)
Recipient of deemed export supplies/ Supplier of deemed
export supplies
On account of order
Sl. Type of Order Order Order
No. order
Payment
No. date Issuing reference
Authority no.,
if
(i) Assessment
(ii)
Finalization
of
Provisional
any
(i)
(j)
(k)
assessment
(iii) Appeal
(iv) Any other
order
(specify)
Tax paid on an intra-State supply which is subsequently
held to be inter-State supply and vice versa (change of
POS)
Excess payment of tax, if an
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t)
In case refund claimed by recipit
I hereby declare that the refund has been claimed only for those invoices which
have been detailed in statement 5B for the tax period for which refund is being
claimed and the amount does not exceed the amount of input tax credit availed in
the valid return filed for the said tax period. I also declare that the supplier has
not claimed refund with respect to the said supplies.
In case refund claimed by supp âËÅÂr
I hereby declare that the refund has been claimed only for those invoices which
have been detailed in statement 5B for the tax period for which refund is being
claimed and the recipient shall not claim any refund with respect of the said
supplies and also, the recipient has not availed any input tax credit on such
supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned
along with interest in case it is found subsequently that the requirements of clause (c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
at no refund on this account has been received by
me/us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause
(ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of Tax payable Adjusted
inverted
on
rated supply inverted
such total
turnover
of goods and rated supply
Net input tax Maximum refund
credit
amount to be
claimed
[(1ÃÆââ¬â4+3)-2]
services
of goods
and services
1
2
3
4
5
Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause
(ii) of first proviso to section 54(3)]
of Tax paid on Details
invoices
of Tax paid on
of outward
supplies of outward supplies supplies
of inputs
S Details
1. invoices
of inward
N inward
o supplies
inputs received
GS N D Ta
TI
N
the
su
ppl
1er
*
issued
Inte Ce StaNDTa Invo Inte Ce Sta
at xa ice grat ntr te
at Ãââ⬦ð grat ntr
te
e bleed al Ta
Va Tax Ta âÅâââ¬â
lue
ZO.
ble ty
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e
e
CD
f
No
CD
D
12 3
4
15
6
7 8 9
10
11 12
Statement-3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) –
calculation of refund amount
(Amount in Rs.)
Turnover of zero rated Net input tax Adjusted total Refund amount
supply of goods and credit
services
1
2
turnover
3
(1ÃÆââ¬â2ÃÆ·3)
4
Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ
Developer (on payment of tax)
(Amount in Rs.)
Shippi Integrated Ce Integr Integr Net
GSTI
Invoice
N of details
ng
Tax
recipi
bill/
ent
Bill of
SS
ated ated
Integr
tax
tax
ated
and
and
tax
cess
export/
Endors
ed
invoic
e
SEZ
by
N| Da Val N Da Taxa A
Z
0.
te
ue 0. te ble mt.
cess and
involv involv cess
ed in ed in (8+9+
credit 10-
debit
note,
note,
11)
if any
if any
Valu
e
123456789101112
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ
developer without payment of tax (accumulated ITC) ââ¬â calculation of
refund amount
(Amount in Rs.)
Turnove
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Place
(in
B2C)
case
tax
No.Date ValueTaxable
Value
tax
UT
tax
Integrated Central State/Cess Place
of
Supply
tax
tax
UT
of
tax
Supply
23 4
5
8
19 10 11
12
13
14 15
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return
filed.
(Amount in Rs.)
Tax
ARN of Date
Tax Paid in Excess
period
return
of
Integrated Central State/ Cess
filing
tax
tax
UT
return
tax
1
2
3
4
5
6
7
”
16. In the said rules, for FORM GSTR 9, the following form shall be
substituted, namely:-
Pt.
I
Basic Details
Financial
1
Year
2
GSTIN
3A Legal Name
Trade Name
3B
(if any)
“FORM GSTR – 9
[See rule 80]
Annual Return
Pt. Details of Outward and inward supplies made during the
II
financial year
(Amount in
in all
tables)
Nature of Supplies
Taxable
Value
Cent Stat Integr Cess
ral
e
ated
Tax
Tax Tax
/ UT
Tax
1
2
3
4
5
6
4
Details of advances, inward and outward supplies made
during the financial year on which tax is payable
Supplies made to un-
A
registered persons
(B2C)
Supplies made to
B
re
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(includes 'no supply')
Sub-total
(A to F
G
above)
Credit Notes issued in
respect of transactions
H
specified
in A to F above (-)
Debit Notes issued in
respect of transactions
I
specified
in A to F above (+)
Supplies
declared
through Amendments
J
(+)
K
Supplies
reduced
through Amendments
(-)
Sub-Total (H to K
L
above)
Turnover on which tax
M
is not to be paid (G+
L above)
Total
Turnover
N
(including
advances)
(4N+5M – 4G above)
Pt.
III
Details of ITC for the financial year
Description
âÃâÆâÃâââ¬Ãµ
Cent Stat Integr Cess
ral
e
ated
Tax
Tax
Tax
/ UT
Tax
3
4
5
6
1
2
6
Details of ITC availed during the financial year
Total amount of input tax credit
availed through FORM GSTR-3B
A
(sum total of Table 4A of FORM to>
to>
Inward supplies (other Inputs
B
C
D
than imports and Capital
inward supplies liable Goods
to reverse charge but Input
includes
received from SEZs)
Inward
received
unregistered
services Services
supplies Inputs
from Capital
persons Goods
liable to reverse charge Input
(othe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed (Sum of A to H
I
above)
Net ITC Available for Utilization
J
(60-71)
8
Other ITC related information
A
ITC as per GSTR-2A (Table 3 & 5
to>
to>
B
ITC as per sum total of 6(B) and
ITC on inward supplies (other than
C
to
imports and inward supplies liable
reverse charge but includes
services received from SEZs)
received during
during
2017-18 but
availed during April to September,
2018
Difference [A-(B+C)]
áŽÂ
E
ITC available but not availed
F
ITC available but ineligible
IGST paid on import of goods
G
(including supplies from SEZ)
IGST credit availed on import of
I
Difference (G-H)
ITC available but not availed on
J
import of goods (Equal to I)
Total ITC to be lapsed in current
to>
to>
K
Pt.
(E+F+J)
Details of tax paid as declared in returns filed during the
IV
financial year
Description
Tax
Paid
Paid through ITC
Payabl through
Cent Stat Integr Cess
cash
ral
e
ated
Tax
Tax
Tax
/ UT
Tax
1
2
3
4
5
6
7
Integrated
Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
Pt.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t of E
above
Total
dema
nds
G
pendi
ng out
16
of E
above
Information on supplies received from composition taxpayers,
deemed supply under section 143 and goods sent on approval
basis
Details
Cent Stat Integr Cess
Taxable
Value
ral
e
ated
Tax
Tax
Tax
/ UT
Tax
1
2
3
4
5
6
Supplies received from
A
Composition taxpayers
Deemed supply under
B
Section 143
Goods
sent
on
C
approval basis but not
returned
17
HSN Wise Summary of outward supplies
HS UQC
Total Taxabl Rate of Cent Stat Integr Cess
N
Co
Qua
ntity Value
e
Tax
ral
e
ated
Tax
Tax
Tax
de
/ UT
Tax
1
2
3
4
5
6
7
8
9
18
HSN Wise Summary of Inward supplies
HS UQC
Total Taxabl Rate of Cent Stat
Integr
N
Co
Qua
ntity Value
e
Tax
ral
e
ated
Tax
Tax
Tax
Cess
de
/ UT
Tax
1
2
3
4
5
6
7
8
9
19
1
A
Late fee payable and paid
Description
Central Tax
Payable
2
Paid
3
B
State Tax
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 con
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pplies for which payment has
been made through FORM GSTR-3Bbetween July 2017 to March
2018 shall be declared in this part. The instructions to fill Part II
are as follows:
Table
No.
4A
4B
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 up these details.
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
4C
4D
4E
4F
4G
4I
4J
4K
supplies on which tax is to be paid by the recipient on
reverse charge basis. Details of debit and credit notes are
to be mentioned separatel
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e 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 (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 (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.
& Details of amendments made to B to B supplies (4B),
4L
5A
5B
5C
5D,5E
and 5F
5H
51
exports (4C), supplies to SEZs (4D) and deemed exports
(4E), credit notes (41), debit notes (4J) and refund
vouchers shall be declared here. Table 9A and Table 9C of
FORM GSTR-1 ma
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ay 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.
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.
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
5N
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.
5. Part III consists of the details of all input tax credit availed and
rev
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t 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.
6E
6F
6G
6H
6J
6K
6L
6M
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.
Details of input tax credit availed on import of services
(excluding inward supplies from SEZs) shall be declared
here. Table 4(A)(2) of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ough FORM ITC-01 and FORM ITC-02
in the financial year shall be declared here.
7A, 7B, Details of input tax credit reversed due to ineligibility or
7C, 7D, reversals required under rule 37, 39, 42 and 43 of the GGST
7E, 7F,
7G and
7H
Rules, 2017 shall be declared here. This column should also
contain details of any input tax credit reversed under section
8A
8B
8C
8D
17(5) of the GGST 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. If the amount stated in Table 4D of
FORM GSTR-3B was not included in table 4A of FORM
GSTR-3B, then no entry should be made in table 7E of
FORM GSTR-9. However, if amount mentioned in table 4D
of FORM GSTR-3B was included in table 4A of FORM
GSTR-3B, then entry will come in 7E of FORM GSTR-9.
The total credit available for inwards supplies (ot
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
owever, there may be circumstances where the credit
availed in FORM GSTR-3B was greater than the credit
available in FORM GSTR-2A. In such cases, the value in
row 8D shall be negative.
8E&8F The credit which was available and not availed in FORM
GSTR-3B and the credit was not availed in FORM GSTR-
8G
8H
8K
3B as the same was ineligible shall be declared here. Ideally,
if 8D is positive, the sum of 8E and 8F shall be equal to 8D.
Aggregate value of IGST paid at the time of imports
(including imports from SEZS) during the financial year shall
be declared here.
The input tax credit as declared in Table 6E shall be auto-
populated here.
The total input tax credit which shall lapse for the current
financial year shall be computed in this row.
6. 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.
7. Part V consists of particulars of transactions for the previous
financial year but paid in the FORM
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
all be declared here. Table 4(B) of FORM GSTR-3B may
be used for filling up these details.
Details of ITC for goods or services received in the previous
financial year but ITC for the same was availed 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. However, any
ITC which was reversed in the FY 2017-18 as per second proviso
to sub-section (2) of section 16 but was reclaimed in FY 2018-19,
the details of such ITC reclaimed shall be furnished in the annual
return for FY 2018-19.
8. Part VI consists of details of other information. The
instructions to fill Part VI are as follows:
Table Instructions
No.
15A,
15B,
15C and
15D
15E,
15F and
15G
16A
16B
16C
Aggregate value of refunds claimed, sanctioned, rejected and
pending for processing shall be declared here. Refund claimed wil
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d supplies from the principal to the
job-worker in terms of sub-section (3) and sub-section (4) of
Section 143 of the GGST Act shall be declared here.
Aggregate value of all deemed supplies for goods which were sent
on approval basis but were not returned to the principal supplier
within one eighty days of such supply shall be declared here.
17 & 18 Summary of supplies effected and received against a particular
HSN code to be reported only in this table. It will be optional for
taxpayers having annual turnover upto âËÅ 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 5.00 Cr and at four digits' level for taxpayers having annual
turnover above âËÅ 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. It may be noted that this summary details are required to
b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nov
Rate
Cent
State Integr Ces
er
of Tax
ral
/ UT ated
S
Tax
Tax tax
2
3
4
5
6
7
Details of Outward supplies made during the financial year
Exempted, Nil-
1
6
A
Taxable
B
rated
C
Total
7
Details of inward supplies on which tax is payable on reverse
charge basis (net of debit/credit notes) for the financial year
Description
1
Inward
supplies liable
to
A
reverse
charge received
from registered
persons
Inward
supplies liable
to
B
reverse
charge received
from
unregistered
persons
Import
of
C
services
Net
Tax
D
Payable
on
(A), (B) and
Taxabl
e Value
Central Tax
State Integr Ces
Tax ated S
/ UT Tax
Tax
2
3
4
5
6
8
(C) above
Details of other inward supplies for the financial year
Inward
supplies from
A
registered
persons (other
than 7A above)
Import
of
B
Goods
Pt.
Details of tax paid as declared in returns filed during the
III
financial year
Total
tax
9
Description
payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Pt.
IV
Interest
Late fee
Penalty
Particulars of the transactions
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
C
Rejecte
d
Total
áŽÂ
Refund
Pending
Total
E
demand
of taxes
150
6
7
8
Total
taxes
paid in
F
respect
of
E
above
Total
demand
S
G
pending
out of E
above
16
Details of credit reversed or availed
Description
1
Credit reversed on opting in the
composition scheme (-)
Credit availed on opting out of the
composition scheme (+)
Late fee payable and paid
A
B
17
Description
1
A
Central Tax
B
State Tax
Cent State Integr Ces
ral
Tax
ated
S
Tax
/ UT Tax
Tax
2
3
4
5
Payable
Paid
2
3
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
Date
Signature
Name of Authorised Signatory
Designation Status
Instructions: –
1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-
18 before filing this return. The details for the per
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 registered
persons on which tax is payable on reverse charge basis shall be
declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4
may be used for filling up these details.
Aggregate value of 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. Table 4C, Table 5 and
7C
8A
8B
Table 8A of FORM GSTR-4 may be used for filling up these
details.
Aggregate value of all services imported during the financial year
shall be declared here. Table 4D and Table 5 of FORM GSTR-4
may be used for filling up these details.
Aggregate value of all inward supplies received from registered
persons on which tax is payable by the supplier shall
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f Annual Return for the previous
financial year, whichever is earlier shall be declared here.
6. Part V consists of details of other information. The instruction to
fill Part V are as follows:
Table
No.
15A,
15B,
15C and
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
15D
15E,
15F and
15G
16A
16B
17
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.
Aggregate value of demands of taxes for which an order
confirming the demand has been issued by the adjudicating
authority has been issued shall
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cash ledger only.”ââ¬.
18. In the said rules, for FORM GSTR 9C, the following form shall
be substituted, namely:-
“FORM GSTR-9C
See rule 80(3)
PART A- Reconciliation Statement
Pt.
I
Basic Details
Financial
1
Year
2
GSTIN
Legal
3A Name
Trade
Name
(if
3B any)
4
Are you liable to audit under any Act?
Pt.
II
5
(Amount in in all tables)
Reconciliation of turnover declared in audited Annual Financial
Statement with turnover declared in Annual Return (GSTR9)
Reconciliation of Gross Turnover
Turnover (including exports) as per audited financial
statements for the State / UT (For multi-GSTIN units
A
under same PAN the turnover shall be derived from the
audited Annual Financial Statement)
Unbilled revenue at the beginning of Financial
B
Year
(+)
Unadjusted advances at the end of the Financial
Year
(+)
áŽÂ
Deemed Supply under Schedule I
(+)
Credit Notes issued after the end of the financial
E
year but reflected in the annual return
(-)
Trade Discounts accounted for in the audited
F
Annu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of Exempted, Nil Rated, Non-GST supplies, No-
Supply turnover
C
Zero rated supplies without payment of tax
D
Supplies on which tax is to be paid by the recipient on
reverse charge basis
E
F
Taxable turnover as per adjustments above (A-B-C-D)
Taxable turnover as per liability declared in Annual
Return (GSTR9)
G
Unreconciled taxable turnover (F-E)
AT 2
8
Reasons for Un – Reconciled difference in taxable turnover
A
Reason 1
>
B
Reason 2
>
C
Reason 3
>
Pt.
III
Reconciliationof tax paid
9
Reconciliation of rate wise liability and amount payable thereon
Description Taxable Value
Tax payable
State
Central
tax / UT
tax
Integrated
Tax
Cess,
if
applicable
tax
3
4
5
6
1
2
A
5%
B
5% (RC)
C
12%
D
12% (RC)
E
18%
F
18% (RC)
G
28%
H
28% (RC)
I
3%
J
0.25%
K
0.10%
LMNO
ÃŽÂ
Interest
Late Fee
Penalty
Others
P
Total
amount
to
be paid as
per tables
above
Total
amount
paid
as
declared in
Annual
Return
(GSTR 9)
Un-
reconciled
R
payment of
amount
(PT1)
10
Reasons for un-reconciled payment of amount
A
Reason
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
C declared in Annual Return (GSTR9) with ITC
availed on expenses as per audited Annual Financial Statementor books of
account
Description
Amount of Amount of eligible
Value
Total ITC
1
2
3
A
Purchases
B
Freight Carriage
C
Power and Fuel
Imported
goods
D
(Including received
from SEZs)
E
Rent and Insurance
Goods lost, stolen,
F
destroyed, written
off or disposed of by
way of gift or free
samples
G
Royalties
ITC availed
4
H
I
J
Bank Charges
K
charges
L
Employees'
(Salaries,
Bonus etc.)
Cost
wages,
Conveyance charges
Entertainment
Stationery Expenses
(including postage
etc.)
Repair
and
M
N
OPO
Maintenance
Other Miscellaneous
expenses
Capital goods
Any other expense 1
Q Any other expense 2
Total amount of
R
eligible ITC availed
ITC claimed in
>
Annual
Return
S
(GSTR9)
Un-reconciled ITC
T
(ITC 2)
15
Reasons for un – reconciled difference in ITC
A
Reason 1
B
Reason 2
C
Reason 3
>
>
>
16
Tax payable on un-reconciled difference in ITC (due to reasons specified
in 13 and 15 above)
Description
Ce
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
has been tampered or altered by
me in the statement. I am also uploading other statements, as
applicable, including financial statement, profit and loss account and
balance sheet etc.
Signature
Place:
Date:
Name of Authorized Signatory
Designation/status
Instructions:
1. Terms used:
(a) GSTIN: Goods and Services Tax Identification Number
2. It is mandatory to file all your FORM GSTR-1, FORM GSTR-
3B and FORM GSTR -9 for the FY 2017-18 before filing this
return. 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 for every
GSTIN separately.
3. The reference to current financial year in this statement is the
financial year for which the reconciliation statement is being filed
for.
4. Part II consists of reconciliation of the annual turnover declared in
the audited Annual Financial Statement with the turnover as
declared in the Annual Return furnished in FORM GSTR-9 for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e of such revenue shall be declared here.
(For example, if rupees Ten Crores of unbilled revenue existed for
the financial year 2016-17, and during the current financial year,
5C
5D
5E
5F
5G
5H
51
5J
5K
5L
5M
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 GGST
Act, 2017 shall be declared here. Any deemed supply which is
already part of the turnover in the audited Annual Financial
Statement is not required to be included here.
Aggregate value of credit notes which were issued after 31st of
March for any supply accounted in the current financial year but
such credit notes were reflected in the annual return (GSTR-9)shall
be declared here.
Trade discounts which are accounted for in the audited Annual
F
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion 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
5N
50
5Q
6
7
7A
7B
7C
7D
7E
7F
differ due to valuation principles under section 15 of the GGST
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 in valuation of supplies shall be declared here.
Any difference between the turnover reported in the Annual Return
(GSTR9) and turnover reported in the audited Annual Financial
Statement due to foreign exchange fluctuations shall be declared
here.
Any difference between the turnover reported in the Annual Return
(GSTR9) and turnover reported in the au
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
otes, 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 – 4G) + (10-11) of the
8
Annual Return (GSTR9) shall be declared here.
Reasons for non-reconciliation between adjusted annual taxable
turnover as derived from Table 7E above and the taxable turnover
declared in Table 7F shall be specified here.
5. Part III consists of reconciliation of the tax payable as per
declaration in the reconciliation statement and the actual tax paid
as declared in Annual Return (GSTR9). The instructions to fill this
part are as follows:-
Table
No.
9
9P
9Q
10
11
Instructions
T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
le Instructions
No.
12A
ITC availed (after reversals) as per the audited Annual Financial
Statement shall be declared here. There may be cases where
12B
12C
12D
12E
13
14
14R
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 audited Annual Financial
Statement of earlier financial year(s) but availed in the ITC ledger
in the financial year for which the reconciliation statement is being
filed for shall be declared here. This shall include transitional
credit which was booked in earlier years but availed during
Financial Year 2017-18.
Any ITC which has been booked in the audite
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
14S
15
16
Net ITC availed as declared in the Annual Return (GSTR9) shall
be declared here. Table 7J of the Annual Return (GSTR9) 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 due to reasons specified in Table 13
and 15 above shall be declared here.
7. Part V consists of the auditor's recommendation on the additional
liability to be discharged by the taxpayer due to non-reconciliation
of turnover or non-reconciliation of input tax credit. The auditor
shall also recommend if there is any other amount to be paid for
supplies not included
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
¬â⬢attached herewith, of M/s
.to
(Name),
.(GSTIN).
(Address),
2. Based on our audit I/we report that the said registered person-
*has maintained the books of accounts, records and documents as
required by the IGST/CGST/GGST Act, 2017 and the
rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as
required by the
by the
IGST/CGST/GGST 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:
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 *my/our knowledge and belief, were necessary for the purpose of
the audit were not provided/partially provided to us.
(B) In *my/our opinion, proper books of account *have/have not been
kept by the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
re 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 conducted by M/s.
(full name and
……Act,
address of auditor along with status), bearing membership number in
pursuance of the provisions of the
and *I/we annex hereto a copy of their audit report dated
along with a copy of each of :-
…
(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 …..â⬦â⬦â⬦., and
(d) documents declared by the said Act to be part of, or annexed to,
the profit and loss account/income and expenditure account and
balance sheet.
2. I/we report that the said registered person-
*has maintained the books of a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng form
shall be inserted, namely:-
Reference No.
To,
GSTIN:…
Order No.-
Date –
“FORM GST RVN-01
[See rule 109B]
Date –
Notice under section 108
Whereas it has come to the notice of the undersigned that
decision/order passed under this Act/the Central Goods and Services
Tax Act, 2017/ the Integrated Goods and Services Tax Act, 2017/ the
Goods and Services Tax (Compensation to States) Act, 2017 by
..(Designation of officer)is erroneous in so far as it is
prejudicial to the interest of revenue and is illegal or improper or has
not taken into account certain material facts, and therefore, I intend to
pass an order in revision under section 108 on grounds specified in
the document attached herewith.
…
âËÅ You are hereby directed to furnish a reply to this
notice within seven working days from the date of service
of this notice.
You are hereby directed to appear before the
undersigned on DD/MM/YYYY at HH/MM
If you fail to furnish a reply within the stipulated date or fail to appear
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =