Manipur Goods and Services Tax (First Amendment) Rules, 2017
5/10/2017-FD(TAX) Dated:- 29-6-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
SECRETARIAT: FINANCE DEPARTMENT
(EXPENDITURE SECTION)
NOTIFICATION
Imphal, the 29th June, 2017
No. 5/10/2017-FD(TAX):- In exercise of the powers conferred by section 164 of the Manipur Goods and Services tax Act, 2017 (3 of 2017), the State Government, hereby makes the following rules further to amend the Manipur Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Manipur Goods and Services Tax (First Amendment) Rules, 2017.
(2) They shall come into force on the 1st day of July, 2017.
(i) In the Manipur Goods and Services Tax Rules, 2017, after rule 26, the following shall be inserted, namely:
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services where the consideration is not wholly in money.-Where the supply of goods or services
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s, the open market value of the new phone is twenty four thousand rupees.
(2) Where a laptop is supplied for forty thousand rupees along with the barter of a printer that is manufactured by the recipient and the value of the printer known at the time of supply is four thousand rupees but the open market value of the laptop is not known, the value of the supply of the laptop is forty four thousand rupees.
28. Value of supply of goods or services or both between distinct or related persons, other than through an agent.-The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and quality;
(c) if the value is not determinable under clause (a) or (b), be the
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ly by the said recipient.
Illustration: A principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of five thousand rupees per quintal on the day of the supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of four thousand five hundred and fifty rupees per quintal. The value of the supply made by the principal shall be four thousand five hundred and fifty rupees per quintal or where he exercises the option, the value shall be 90 per cent. of five thousand rupees i.e.,four thousand five hundred rupees per quintal.
(b) where the value of a supply is not determinable under clause (a), the same shall be determined by the application of rule 30 or rule 31 in that order.
30. Value of supply of goods or services or both based on cost.- Where the value of a supply of goods or services or both is not determinable by any of the preceding rules of t
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cluding money changing, shall be determined by the supplier of services in the following manner, namely:-
(a) for a currency, when exchanged from, or to, Indian Rupees, the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India reference rate for that currency at that time, multiplied by the total units of currency:
Provided that in case where the Reserve Bank of India reference rate for a currency is not available, the value shall be one per cent. of the gross amount of Indian Rupees provided or received by the person changing the money:
Provided further that in case where neither of the currencies exchanged is Indian Rupees, the value shall be equal to one per cent. of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by the Reserve Bank of India.
Provided also that a person sup
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el agent shall be deemed to be an amount calculated at the rate of five per cent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air.
Explanation.- For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airlines.
(4) The value of supply of services in relation to life insurance business shall be, (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such an amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or (c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and t
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eof, between the date of purchase and the date of disposal by the person making such repossession.
(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp.
(7) The value of taxable services provided by such class of service providers as may be notified by the Government, on the recommendations of the Council, as referred to in paragraph 2 of Schedule I of the said Act between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL.
33. Value of supply of services in case of pure agent.- Notwithstanding anything contained in the provisions of this Chapter, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following
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such goods or services so procured; and
(d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account.
Illustration.- Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to the Registrar of Companies. The fees charged by the Registrar of Companies for the registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A's recovery of such expenses is a disbursement and not part of the value of supply made by A to B.
34. Rate of exchange of currency, other than Indian rupees, for determination of value.-The rate of exchange for the determination of the value of taxable goods or services or both shall be the applicable reference rate for th
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related and the price is the sole consideration, to obtain such supply at the same time when the supply being valued is made;
(b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and the reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and conditions for claiming input tax credit.-(1)The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely,
(a) an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31;
(b) an invoice issued in accordance with the provisions of clause (f) of sub
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statement or suppression of facts.
37. Reversal of input tax credit in the case of non-payment of consideration.-(1)A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof, the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of the issue of the invoice:
Provided that the value of supplies made without consideration as specified in Schedule I of the said Act shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.
(2) The amount of input tax credit referred to in sub-rule (1)
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he option permitted under sub-section (4) of that section, shall follow the following procedure, namely,
(a) the said company or institution shall not avail the credit of,
(i) the tax paid on inputs and input services that are used for non-business purposes; and
(ii) the credit attributable to the supplies specified in sub-section (5) of section 17, in FORM GSTR-2;
(b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a);
(c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2;
(d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution.
39. Procedure for distribution of input tax credit by Inp
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of the recipients 'R1', whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula
C1 = (t1/T) x C
where,
“C” is the amount of credit to be distributed,
“t” is the turnover, as referred to in section 20, of person R1 during the relevant period, and
“T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20;
(e) the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall-
(i) in respect of a recipient located in the same State or Union territory in whic
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dditional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) and such credit shall be distributed in the month in which the debit note isincluded in the return in FORM GSTR-6;
(j) any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (d), and the amount so apportioned shall be
(i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or
(ii) added to the output tax liability of the recipient where the amount so apportioned is
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ce with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions, namely,
(a) the input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of the invoice or such other documents on which the capital goods were received by the taxable person.
(b) the registered person shall within a period of thirty days from the date of his becoming eligible to avail the input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credi
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n under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of the claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees;
(e) the input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR- 4, on the common portal.
(2) The amount of credit in the case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of the issue of the invoice for such goods.
41. Transfer of credit on sale, merger, amalgamation, lease or transfer of a business.- (1) A registered person shall, in the event of s
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in FORM GST ITC-02 shall be credited to his electronic credit ledger.
(4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account.
42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof.-(1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as 'T';
(b) the amount of input tax, out of 'T', attributable to inputs and input services intended to be used exclusively for the purposes other tha
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alculated as
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as 'D1' and calculated as
D1= (E/F) x C2
where,
'E' is the aggregate value of exempt supplies during the tax period, and
'F' is the total turnover in the State of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Sche
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gistered person, the same shall be included in 'T1' and 'T2' respectively, and the remaining amount of credit on such inputs or input services shall be included in 'T4'.
(2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September following the end of the financial year to which such credit relates, in the manner specified in the said sub-rule and
(a) where the aggregate of the amounts calculated finally in respect of 'D1' and 'D2' exceeds the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2', such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the peri
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ributed to the purposes of business or for effecting taxable supplies in the following manner, namely,
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as 'A', shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under claus
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mmon capital goods during their useful life, be denoted as 'Tm' and calculated as
Tm= Tc/60
(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as 'Tr' and shall be the aggregate of 'Tm' for all such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as 'Te', and calculated as
Te= (E/ F) x Tr
where,
'E' is the aggregate value of exempt supplies, made, during the tax period, and
'F' is the total turnover of the registered person during the tax period:
Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of 'E/F' shall be calculated by taking values of 'E' and 'F' of the last tax period for which the details of such turnover are available, previous to the month during which the said value of 'E/F' is to be calculated;
Explanation.
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(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of the corresponding invoices on which credit had been availed by the registered taxable person on such inputs;
(b) for capital goods held in stock, the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years.
Illustration:
Capital goods have been in use for 4 years, 6 month and 15 days.
The useful remaining life in months= 5 months ignoring a part of the month
Input tax credit taken on such capital goods= C
Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax.
(3) Where the tax invoices related to the inputs held in stock are not available, the registered person sha
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it of IGST and CGST:
Provided that where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR-1.
45. Conditions and restrictions in respect of inputs and capital goods sent to the job worker.- (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker.
(2) The challan issued by the principal to the job worker shall contain the details specified in rule 55.
(3) The details of challans in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for that period on or before the twenty-fifth day of the month succeeding the said quarter.
(4) Where the inputs or capital g
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ssued by the registered person containing the following particulars, namely,
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters- hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable supply is fifty thousand rupees or more;
(f) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is un-registered and where the value of the taxable su
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he supplier or his authorised representative:
Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention, for such period as may be specified in the said notification; and
(ii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services, for such period as may be specified in the said notification:
Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the suppliers:
Provided also that in the case of the export of goods or services, the invoice
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from the date of the supply of service:
Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of the supply of service:
Provided further that an insurer or a banking company or a financial institution, including a nonbanking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made. 48. Manner of issuing invoice.-(1)The invoice shall be prepared in triplicate, in the case of supply of goods, in the following manne
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characters -hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient;
(e) Harmonised System of Nomenclature Code for goods or services;
(f) description of goods or services or both;
(g) value of supply of goods or services or both taking into account discount or abatement, if any; and
(h) signature or digital signature of the supplier or his authorised representative:
Provided that the provisos to rule 46 shall, mutatis mutandis, apply to the bill of supply issued under this rule:
Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as a bill of supply for the purposes of the Act.
50. Receipt voucher.- A receipt voucher referred to in clause (
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e trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.;
(ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
51. Refund voucher.- A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars, namely:-
(a) name, address and Goods and Services Tax Identification Number of the supplier;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identi
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s or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c) date of its issue;
(d) name, address and Goods and Services Tax Identification Number of the recipient;
(e) description of goods or services;
(f) amount paid;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j) signature or digital signature of the supplier or his authorised representative.
53. Revised tax invoice and credit or debit notes.-(1)A revised tax invoice referred to in section 31 and credit or debit notes referred to in section 34 shall contain the following particulars, namely:
(a) the word “Revised
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and
(j) signature or digital signature of the supplier or his authorised representative.
(2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of the issuance of the certificate of registration:
Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period:
Provided further that in the case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all the recipients located in a State, who are not registered under the Act.
(3) Any invoice or debit note issued in pursuance of any tax pay
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or his authorised representative:
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as mentioned above.
(2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as mentioned under rule 46.
(3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods c
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rule 49 or rule 50 or rule 51 or rule 52 or rule 53.
55. Transportation of goods without issue of invoice.-(1)For the purposes of
(a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known,
(b) transportation of goods for job work,
(c) transportation of goods for reasons other than by way of supply, or
(d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details, namely:-
(i) date and number of the delivery challan;
(ii) name, address and Goods and Services Tax Identification Number of the consigner, if registered;
(iii) name, address and Goods and Services Tax Identification Number or Unique Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature code and descr
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the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition –
(a) the supplier shall issue the complete invoice before dispatch of the first consignment;
(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
(d) the original copy of the invoice shall be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered persons.-(1) Every registered person shall keep and maintain, in addition to the particulars mentioned in sub-section (1) of section 35, a true and correct account of the goods or services imported or exported or of supplies attracting payment of tax on reverse charge along with the relevant documents, incl
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tax credit claimed, together with a register of tax invoice, credit notes, debit notes, delivery challan issued or received during any tax period.
(5) Every registered person shall keep the particulars of –
(a) names and complete addresses of suppliers from whom he has received the goods or services chargeable to tax under the Act;
(b) names and complete addresses of the persons to whom he has supplied goods or services, where required under the provisions of this Chapter;
(c) the complete address of the premises where goods are stored by him, including goods stored during transit along with the particulars of the stock stored therein.
(6) If any taxable goods are found to be stored at any place(s) other than those declared under sub-rule (5) without the cover of any valid documents, the proper officer shall determine the amount of tax payable on such goods as if such goods have been supplied by the registered person.
(7) Every registered person shall keep the books of account at
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gistered person.
(11) Every agent referred to in clause (5) of section 2 shall maintain accounts depicting the,-
(a) particulars of authorisation received by him from each principal to receive or supply goods or services on behalf of such principal separately;
(b) particulars including description, value and quantity (wherever applicable) of goods or services received on behalf of every principal;
(c) particulars including description, value and quantity (wherever applicable) of goods or services supplied on behalf of every principal;
(d) details of accounts furnished to every principal; and (e) tax paid on receipts or on supply of goods or services effected on behalf of every principal.
(12) Every registered person manufacturing goods shall maintain monthly production accounts showing quantitative details of raw materials or services used in the manufacture and quantitative details of the goods so manufactured including the waste and by products thereof.
(13) Every registered p
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ned by the registered person together with all the invoices, bills of supply, credit and debit notes, and delivery challans relating to stocks, deliveries, inward supply and outward supply shall be preserved for the period as provided in section 36 and shall, where such accounts and documents are maintained manually, be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally.
(17) Any person having custody over the goods in the capacity of a carrier or a clearing and forwarding agent for delivery or dispatch thereof to a recipient on behalf of any registered person shall maintain true and correct records in respect of such goods handled by him on behalf of such registered person and shall produce the details thereof as and when required by the proper officer.
(18) Every registered person shall, on demand, produce the books of accounts whic
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or warehouse and transporters.- (1) Every person required to maintain records and accounts in accordance with the provisions of sub-section (2) of section 35, if not already registered under the Act, shall submit the details regarding his business electronically on the common portal in FORM GST ENR-01,either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details furnished, a unique enrolment number shall be generated and communicated to the said person.
(2) The person enrolled under sub-rule (1) as aforesaid in any other State or Union territory shall be deemed to be enrolled in the State or Union territory.
(3) Every person who is enrolled under sub-rule (1) shall, where required, amend the details furnished in FORM GST ENR-01 electronically on the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(4) Subject to the provisions of rule 56,-
(a) any person engaged in the business of trans
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or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the-
(a) invoice wise details of all –
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all-
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
(3) The details of outward supplies furnished by the supplier shall be made available electronically to t
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f details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the common portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38.
(2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2.
(3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level.
(4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined
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ction 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal and such person may include the same in FORM GSTR-2.
(8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include the
(a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons;
(b) import of goods and services made; and
(c) debit and credit notes, if any, received from supplier.
61. Form and manner of submission of monthly return.-(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the common portal eit
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ng of details in FORM GSTR-1 under section 37and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
62. Form and manner of submission of quarterly return by the composition supplier.-(1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger.
(3) The return furnished unde
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hdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR- 4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
63. Form and manner of submission of return by non-resident taxable person.- Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter within twenty days after the end of a tax period or within seven days afte
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r.
66. Form and manner of submission of return by a person required to deduct tax at source.-(1) Every registered person required to deduct tax at source under section 51 (hereafter in this rule referred to as deductor) shall furnish a return in FORM GSTR7 electronically through the common portal either directly or from a Facilitation Centre notified by the Commissioner.
(2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORMGSTR-4A on the common portal after the due date of filing of FORM GSTR-7.
(3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the common portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1).
67. Form and manner of submission of statement of supplies through an e-commerce operator.- (1) Every electronic commerce operator required to collect tax at source under sect
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RM GSTR-3
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein. Explanation.- For the purposes of this rule, it is hereby declared that –
(i) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished
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edit.-(1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is no
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eduction in the output tax liability .-The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3, namely:
(a) Goods and Services Tax Identification Number of the supplier;
(b) Goods and Services Tax Identification Number of the recipient;
(c) credit note number;
(d) credit note date; and (e) tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly:
Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein.
Explanation.- For the purposes of this rule, it is hereby declared that –
(i) the claim of reduction in output tax liabi
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ax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the common portal.
75. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction.-(1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-2 through the common portal on or before the last date of the month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable
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cipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
76. Claim of reduction in output tax liability more than once.- The duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the common portal.
77. Refund of interest paid on reclaim of reversals.-The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54.
78. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier.-The followi
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month in which the matching has been carried out.
(2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available.
(3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available.
(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the common portal in FORM GST MIS-3.
80. Annual return.-(1) Every registered person, other than
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irectly or through a Facilitation Centre notified by the Commissioner.
81. Final return.-Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
82. Details of inward supplies of persons having Unique Identity Number.-(1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
(2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required
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aw for a period of not less than five years;
(c) he has passed,
(i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or
(ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or
(iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose; or
(iv) has passed any of the following examinations, namely:
(a) final examination of the Institute of Chartered Accountants of India; or
(b) final examination of the Institute of Cost Accountants of India; or
(c) final examination of the Institute of Company Secretaries of India.
(2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf sh
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eedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconductand after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order.
(6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitionerso authorised shall be allowed to undertake such tasks as indicated in the said authorisation during the period of authorisation.
(7) Where a statement required to be furnished by a registered person has been furnished by the goods and services
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laim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
(9) Any registered person opting to furnish his return through a goods and services tax practitioner shall
(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and
(b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct.
(10) The goods and services tax practitioner shall
(a) prepare the statements with due diligence; and
(b) affix his
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of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the common portal and all amounts payable by him shall be debited to the said register.
(2) The electronic liability register of the person shall be debited by-
(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person;
(b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person;
(c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or
(d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 86 or
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demand order and the electronic liability register shall be credited accordingly.
(7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
86. Electronic Credit Ledger.-(1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the common portal and every claim of input tax credit under the Act shall be credited to the said ledger.
(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49.
(3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger.
(4) If the refund so filed is rejected
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late fee or any other amount, on the common portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount.
(2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT-06 on the common portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount.
(3) The deposit under sub-rule (2) shall be made through any of the following modes, namely:
(i) Internet Banking through authorised banks;
(ii) Credit card or Debit card through the authorised bank;
(iii) National Electronic Fund Transfer or Real Time Gross Settlement from any bank; or
(iv) Over the Counter payment through authorised banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft:
Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter payment shall not apply to deposit
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ct, shall be made on the basis of a temporary identification number generated through the common portal.
(5) Where the payment is made by way of National Electronic Fund Transfer or Real Time Gross Settlementmode from any bank, the mandate form shall be generated along with the challan on the common portaland the same shall be submitted to the bank from where the payment is to be made:
Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan.
(6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number shall be generated by the collecting bank and the same shall be indicated in the challan.
(7) On receipt of the Challan Identification Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this e
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electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.
Explanation 1.- The refund shall be deemed to be rejected if the appeal is finally rejected.
Explanation 2.- For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
88. Identification number for each transaction.-(1) A unique identification number shall be generated at the common portal for each debit or credit to the electronic cash or credit ledger, as the case may be.
(2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability
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d further that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the –
(a) supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorised operations, as endorsed by the specified officer of the Zone;
(b) supplier of services along with such evidence regarding receipt of services for authorised operations as endorsed by the specified officer of the Zone:
Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies:
Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return required to be furnished by him.
(2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences in Annexure
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cified in the second proviso to sub-rule (1) in the case of the supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
(e) a statement containing the number and date of invoices, the evidence regarding the endorsement specified in the second proviso to sub-rule (1) and the details of payment, along with the proof thereof, made by the recipient to the supplier for authorised operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer;
(f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer;
(g) a statement containing t
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e effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees:
Provided that a declaration is not required to be furnished in respect of the cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; (m) a Certificate in Annexure 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees:
Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54;
Explanation.- For the purposes of this rule
(i) in case of refunds referred to in clause (
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that is admissible;
(B) “Net ITC” means input tax credit availed on inputs and input services during the relevant period;
(C) “Turnover of zero-rated supply of goods” means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking;
(D) “Turnover of zero-rated supply of services” means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:
Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period;
(E) “Adjusted Total turnover” means the turnove
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of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
(2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within a period of fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4)of rule 89, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub- section (7) of section 54 shall be counted from such date of filing.
(3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application a
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sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding sevendays from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90.
(3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
92. Order sanctioning refund.-(1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06 sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, a
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riod of fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06 sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provisions of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed:
Provided that no application for refund shall be rejected without giving the applicant an opportunity of being heard.
(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue a payment advice in FORM GST RFD-05 for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
(5) Where the proper officer is satisfi
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interest on delayed refunds.-Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
95. Refund of tax to certain persons.-(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of the statement
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t with the provisions of this Chapter, such treaty or international agreement shall prevail.
96. Refund of integrated tax paid on goods exported out of India.-(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when:-
(a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and
(b) the applicant has furnished a valid return in FORM GSTR-3;
(2) The details of the relevant export invoices contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India.
(3) Upon the receipt of the
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ntegrated tax at the Customs station shall intimate the applicant and the jurisdictional Commissioner of central tax, State tax or Union territory tax, as the case may be, and a copy of such intimation shall be transmitted to the common portal.
(6) Upon transmission of the intimation under sub-rule (5), the proper officer of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07.
(7) Where the applicant becomes entitled to refund of the amount withheld under clause (a) of sub-rule (4), the concerned jurisdictional officer of central tax, State tax or Union territory tax, as the case may be, shall proceed to refund the amount after passing an order in FORM GST RFD- 06.
(8) The Central Government may pay refund of the integrated tax to the Government of Bhutan on the exports to Bhutan for such class of goods as may be notified in this behalf and where such refund is paid to the Government of Bhutan, the exporter shall not
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e in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the provisions of the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund:
Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final adjudication.
(7) All ap
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default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
(e) to recover any sum due from any applicant in accordance with the provisions of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant;
(g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars;
(h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised;
(i) to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly;
(j) to relax the conditions required for the period of engagement in consum
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nal information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty five per cent. of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3):
Provided that a bond furnished to the proper officer under the State Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished u
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ng days from the date of the receipt of the application under sub-rule (6).
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrep
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T-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.
101. Audit.- (1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section.
(3) The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder, the correctness of the turnover, exemptions and deductions claime
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ed in the said direction.
(2) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04
Chapter – XII
Advance Ruling
103. Qualification and appointment of members of the Authority for Advance Ruling.-The Central Government and the State Government shall appoint officer of the rank of Joint Commissioner as member of the Authority for Advance Ruling.
104. Form and manner of application to the Authority for Advance Ruling.- (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49.
(2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26.
105. Certification of copies of advance ru
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concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
(b) in the case of an applicant, in the manner specified in rule 26.
107. Certification of copies of the advance rulings pronounced by the Appellate Authority. – A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-
(a) the applicant and the appellant;
(b) the concerned officer of central tax and State or Union territory tax;
(c) the jurisdictional officer of central tax and State or Union territory tax; and (d) the Authority,
in accordance with the provisions of sub-section (4) of section 101 of the Act.
Chapter – XIII
Appeals and Revision
108. Appeal to the Appellate Authority.- (1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commission
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ed only when the final acknowledgement, indicating the appeal number, is issued.
109. Application to the Appellate Authority.- (1) An application to the Appellate Authority under sub-section (2) of section 107 shall be made in FORM GST APL-03, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner.
(2) A certified copy of the decision or order appealed against shall be submitted within seven days of the filing the application under sub-rule (1) and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.- (1) An appeal to the Appellate Tribunal under sub-section (1) of section 112 shall be filed along with the relevant documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately.
(2) A memorandum of
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opy.
Explanation.- For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.
(5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees.
(6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.
111. Application to the Appellate Tribunal.- (1) An application to the Appellate Tribunal under sub-section (3) of section 112 shall be made electronically or otherwise, in FORM GST APL-07, along with the relevant documents on the common portal.
(2) A certified copy of the decision or order appealed against shall be submitted within seven d
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e the adjudicating authority or, as the case may be, the Appellate Authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority or, as the case may be, the Appellate Authority has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the Appellate Authority or the Appellate Tribunal records in writing the reasons for its admission.
(3) The Appellate Authority or the Appellate Tribunal shall not take any evidence produced under sub-rule (1) unless the adjudicating authority or an officer authorised in this behalf by the said authority has been allowed a reasonable opportunity
(a) to examine the evidence or document or to cross-examine any witness produced by the appellant; or
(b) to produce any evidence or any witness in rebuttal of the evidence produced by the appellant under sub-rule (1).
(4
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atement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the High Court or, as the case may be, the Supreme Court.
116. Disqualification for misconduct of an authorised representative.- Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116 is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day.-(1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-1, duly signed, on the common portal specifying therein, separately, the
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the appointed day;
(b) in the case of a claim under sub-section (3) or clause (b) of sub-section (4) or subsection (6) or sub-section (8) of section 140, specify separately the details of stock held on the appointed day;
(c) in the case of a claim under sub-section (5) of section 140, furnish the following details, namely:-
(i) the name of the supplier, serial number and date of issue of the invoice by the supplier or any document on the basis of which credit of input tax was admissible under the existing law;
(ii) the description and value of the goods or services;
(iii) the quantity in case of goods and the unit or unit quantity code thereof;
(iv) the amount of eligible taxes and duties or, as the case may be, the value added tax [or entry tax] charged by the supplier in respect of the goods or services; and
(v) the date on which the receipt of goods or services is entered in the books of account of the recipient.
(3) The amount of credit specified in the application in
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h supply has been paid:
Provided that where integrated tax is paid on such goods, the amount of credit shall be allowed at the rate of thirty per cent. and twenty per cent. respectively of the said tax;
(iii) The scheme shall be available for six tax periods from the appointed date.
(b) The credit of central tax shall be availed subject to satisfying the following conditions, namely:-
(i) such goods were not unconditionally exempt from the whole of the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 or were not nil rated in the said Schedule;
(ii) the document for procurement of such goods is available with the registered person;
(iii) the registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submits a statement in FORM GST TRAN 2 at the end of each of the six tax periods during which the scheme is in operation indicating therein, the de
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ted day, submit a declaration electronically in FORM GST TRAN-1, specifying therein, the stock of the inputs, semifinished goods or finished goods, as applicable, held by him on the appointed day.
120. Details of goods sent on approval basis.-Every person having sent goods on approval under the existing law and to whom sub-section (12) of section 142 applies shall, within ninety days of the appointed day, submit details of such goods sent on approval in FORM GST TRAN-1.
121. Recovery of credit wrongly availed.-The amount credited under sub-rule (3) of rule 117 may be verified and proceedings under section 73 or, as the case may be, section 74 shall be initiated in respect of any credit wrongly availed, whether wholly or partly.
Chapter XV
Anti-Profiteering
122. Constitution of the Authority.-The Authority shall consist of,-
(a) a Chairman who holds or has held a post equivalent in rank to a Secretary to the Government of India; and
(b) four Technical Members who are or have been
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The Chairman shall be paid a monthly salary of Rs. 2,25,000 (fixed) and other allowances and benefits as are admissible to a Central Government officer holding posts carrying the same pay:
Provided that where a retired officer is selected as a Chairman, he shall be paid a monthly salary of Rs. 2,25,000 reduced by the amount of pension.
(3) The Technical Member shall be paid a monthly salary of Rs. 2,05,400 (fixed) and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same pay:
Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary of Rs. 2,05,400 reduced by the amount of pension.
(4) The Chairman shall hold office for a term of two years from the date on which he enters upon his office, or until he attains the age of sixty- five years, whichever is earlier and shall be eligible for reappointment:
Provided that person shall not be selected as the Chairman, i
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ion in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices;
(ii) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen percent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Fund referred to in section 57;
(c) imposition of penalty as specified in the Act; and
(d) cancellation of registra
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mendations to the Standing Committee for further action.
129. Initiation and conduct of proceedings.-(1)Where the Standing Committee is satisfied that there is a prima-facie evidence to show that the supplier has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, it shall refer the matter to Director General of Safeguards for a detailed investigation.
(2) The Director General of Safeguards shall conduct investigation and collect evidence necessary to determine whether the benefit of reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices.
(3) The Director General of Safeguards shall, before initiation of investigation, issue a notice to the interested parties containing, inter alia, information on the following, namely:
(a) the de
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Authority a report of its findings, along with the relevant records.
130. Confidentiality of information.-(1)Notwithstanding anything contained in sub-rules (3) and (5) of rule 129 and sub-rule (2) of rule 133, the provisions of section 11 of the Right to Information Act, 2005 (22 of 2005), shall apply mutatis mutandis to the disclosure of any information which is provided on a confidential basis.
(2) The Director General of Safeguards may require the parties providing information on confidential basis to furnish non-confidential summary thereof and if, in the opinion of the party providing such information, the said information cannot be summarised, such party may submit to the Director General of Safeguards a statement of reasons as to why summarisation is not possible. 131. Cooperation with other agencies or statutory authorities.- Where the Director General of Safeguards deems fit, he may seek opinion of any other agency or statutory authorities in discharge of his duties.
132.
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the benefit of input tax credit to the recipient by way of commensurate reduction in prices.
(2) An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.
(3) Where the Authority determines that a registered person has not passed on the benefit of reduction in rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order
(a) reduction in prices;
(b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of higher amount till the date of return of such amount or recovery of the amount including interest not returned, as the case may be, in case the eligible person does not claim return of the amount or is not identifiable, and depositing th
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ity.-The Authority shall cease to exist after the expiry of two years from the date on which the Chairman enters upon his office unless the Council recommends otherwise.
Explanation.-For the purposes of this Chapter,
(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includes
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
(d) “Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.
Chapter XVI
E-way Rules
138. E-way rule.- Till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment o
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pplier
semi-finished
linished goods
held in stock
123456,
7 (a) Inguts held in stock
7(b) Inputs contained in vemi-finished or finished goods held in stock
*In case it is not feasible to identify invoice, the principle of first-in-first out may be fallowed.
-66-
8. Claim under section 18 (1) (c) or section 18 (1)(d)
Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which [TC is claimed
Sr.
GSTIN
Registrat
Invoice *!
Bill of entry
Description of
inputs held is
Linit
Qty
No.
jun under
CX/
VAT DE
supplier
stock, inpuls
No. Date
contained in semi-
Quantity
Code
{UQC)
frished or finished
goods held in
Valucâ‘**
(As
adjusted
by debil
nal'cred
it note)
Amount of ITC claimed (Rs.)
Central
State
U] Tax
Integr
Ccss
Тах
Тах
ated
Tax
stock, capital
goods
1 2 3 4 5 6 7 8 9 10 11 12 13
8(a) Inputs held in stock
8(b) Inputs contained in semi-finished or finished goods held in stock
8(c) Capital goods in stock
* In case
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18
GSHIN of transfer
2. Legal name of transferor
3. Trade nane, if any
4. GSTIN T transfer
5. Legal nante of tian-fee
6. Trade name. l'uny
7. Details of ITC to teferred
Ta
Central Tex
State Tax
Arruntatched ITC Account of matched ITC to be tran
availablc
2
UT Tax
Integrated
Тах
Cess
8. l'articulars of centifying Chartered Accountant or Cost Accountant
a) Name of the Firm issuing certificate
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate to the transferor
e) Attachment (option for uploading certificate)
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9. 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.
Signature of authorised signatory
Name
Designation Status
Date
dd/mm/yyyy
-70-
Form GST ITC-03
[See ride 44(4)]
Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained
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ailab.e)
5
6
7
8
10
11
12
13
5(b) loputs contained in semi-finished and finished goods held in stock (where invoice available)
5(c) Capital goods held in stock (where invoice available!
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(c) Capital goods held in stack (where invoice not available)
*(1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.
(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price
** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice
6. Amount of ITC payable and paid (based on table 5)
St.
Description
No.
Тах
payable
Paid throug
Cash Credit
Debit
entry no.
Amount of ITC paid
standard
Ledger
Central Tax State Tax
Тах
Entcgrated
Cess
Тах
1
2
3
4
5
6
Ä«
g
9
10
1.
Central Tax
Cash Ledger
Credit Ledger
2.
State Tax
Cash Ledger
Credil Ledger
3.
UT Tax
Cash
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eceived
backisent cut to
Original Original
chalan No. challan date
Challan details if sent t
another job worker
Invoice details in case Description UQC Quantity Taxable
worker if
another job
supplied from
premises of job
value
unregistered
Worker
worker!
supplied from
premises of job
worker
6. Verification
2
No. Date GSTIN State if No. Date
jak: worker
unregistered
5
9
T
9
10
12
13
1 hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom,
Place
Date
Signature
Name of Authorised Signatory …..
Designation/Status..
1.
(a) Legal name
(h) Tende Name, il'any
(c) PAN
-75-
Form GST ENR-01
[See rule 58(1)]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
(d) Aadhaar (applicable in case of
proprietorship concems only)
2.
Type of enrolment
Transporter
Godown owner/operator
Warehonge owner/operator
3.
Cold storage owner/operator
Constitution of Business
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fy)
Godown
Nature of business activity heing carried out at above mentioned premises (Please tick applicable)
Warthouse/Depot
Retail Business
Office/Sale Ollice
Cold Storage
.
Transport services
Others (Specify)
४.
Details of additional place of Add for additional place(s) of business, if any
business
(Fill up the same information as in item 7 [(a), (b), (c) & (d}]
9.
Details of Bank Accounts (s)
Total number of Bank Accounts maintained by the applicant for conducting business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account
Account Number
Type of Account
Bank Name
Branch Address
10.
To be auto-populated (Edit mode)
T
IFSC
Note-Add more accounts
Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees el
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Tesignation/Status
First Name
Middle Name
Last Name
DD/MM/YYYY
Ciender
Email address
+
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed
on to the recipient of supply.
Placc
Authorised Signatory
Date
Designation/Status….
Signature
Nanc
Instructions –
1. Terms used:
-84-
a. GSTIN:
b. UIN:
L. UQC:
d. HSN:
×›×™
POS:
f. B to B:
g. B to C:
Cloods and Services Tax Identification Number
Unique Identity Number
Unit Quantity Code
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to another registered person
From registered person to unregistered person
2. The details in GSTR-1 should be furnished by 10th of the month succeeding the relevant
tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year
and first quarter of the current financial year shall be reported in the
preliminary information in Table 3. This information would be required to be
submitted by the taxpayers only in the first year. Quarterly turnover
information shall not be captured in subsequent returns. Aggregate turnover
shall be auto-populated in subsequent years.
4. Inv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
acting reverse charge, rate-wise; and
-85-
c. Table 4C relating to supplies effected through e-commerce operator
attracting collection of tax at source under section 52 of the Act,
operator wlsc and rate-wisc.
(ii) Capture Place of Supply (PoS) unly if the same is different from the location of the
recipient.
6. Table 5 to capture information of 1 to C Large invoices and other information
shall be similar to Table 4. The Place of Supply (POS) column is mandatory in
this table.
7. Table 6 to capture information related to:
(i) Exports out of India
(i) Supplies to SEZ unit/ and SHZ developer
(iii) Deemed Exports
8. Table 6 needs to capture information about shipping bill and its date. However,
if the shipping bill details are not available, Table 6 will still accept the
information. The same can be updated through submission of information in
relation to amendment Table in the tax period in which the details are
available but before claiming any refund rebate related to the said invoice.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aining to previous tax periods which was not reported
carlier, shall be reported in Table 10. Negative value can be mentioned in
this table, il required;
-86-
(iii) Transactions effected through e commerce operator attracting collection
of tax at source under section 52 of the Act to be provided operator wisc
and rate wisu;
(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including
supplies made through e-commerce operator attracting collection of tax at
source and Table 7A (2) to capture supplies made through e-commerce
operator attracting, collection of tax at source out of gross supplies.
reported in Table 7A (1);
(v) Table 713 (1) to capture gross inter-State supplies including supplies made
through e-commerce operator attracting collection of tax at source and
Table 7B (2) to capture supplies made through e-commerce operator
attracting collection of tax at source out of gross supplies reported in
Table 713 (1); and
(vi) Table 7B to capture information State wise
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
exports transactions
amendment.
14. Table 10 is similar to Table 9 but captures amendment information related to B
to C supplies and reported in Table 7.
15. Table 11A captures information related to advances received, rate-wise, in the
lax period and tax to be paid thereon along with the respective Pos. It also
includes information in Table 11ẞ for adjustment of tax paid on advance
-87-
received and reported in carlier tax periods against invoices issued in the
current tax period. The details of information relating to advances would be
submitted only if the invoice has not been issued in the same tax period in
which the advance was received.
16. Summary of supplies effected against a particular ISN code to be reported
only in summary table. It will be optional for taxpayers having annual turnover
upto Rs. 1.50 Cr hut they need to provide information about description of
goods.
17. It will be mandatory to report 11SN code at two digits level for taxpayers
having annual turnover
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to SEZ unit or SCZ Developer
1B. Deerned exports
5. Debit notes, credit notes (including amendments thereof) issued during current
period
Details of
original
document
Revised detalls of
document or details of
original Debit/Credit
Note
Rate Taxable Place of
valuc supply
(Name of
State/UT)
Amount of tax
GSTIN No. DateGSTIN No. Date Value
Integrated Central State Cess
Tax
Tax UT
1
Тах
-89-
1 2 3 4 5 6 7 8 9 10 12 13
Verification
I hereby solemnly affirm and declare that the information given herein above is true and
correct to the best of my knowledge and belief and nothing has been concealed therefrom
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
Signatures
Name of Authorised Signatory
Designation/Status
1. GSTIN
-90-
Form GSTR-2
[See rule 60(11
Details of inward supplies of goods or services
2. (a) legal ring of the registered person
(b) Trade name. if any
Auta je pren
Year
Month
3.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ies received from a registered supplier (attracting reverse charge)
-91-
4B. Inward supplies recolved from an unregistered supplier
4C. Import of service
5.
Inputs/Capital goods received from Overseas or from 5EZ uults on a Bill of
Entry
GSTIN Details of bill of Kate Taxable
Amount
Whether
of
entry
value
input/
Amount of ITC
available
supplier No, Late Value
Integrated
Tax
Cess
Capital
Integrated Cess
coods(incl.
Tax
plant and
machinery)/
Ineligible
for FTC
1
Z
5
6
7
R
9
10
=
ti.
SA. Imports
SR. Received from SEZ
Port code +No of BE 13 digits
Assessable
Value
Amendments to detalls of inward supplies furnished in returns for earlier tax periods in
Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent
amendments]
Details of Revised details of Rast|Taxabl|
เariginal
Involee Bill
of entry Ná»
invoin
GSTI No Dat|OSTI No Dat|Valu
N
£
N
”
L:
”
value
Amount
Place Whethe| Amount of 11° available
of r input
suppl or input
CUS
y
Integrat Centr State/Cie
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Credit received
Amount of eligible ITC
No.
Date Integrated Central State Cess Integrated Central State/UT Coss
8A. ISD Invoice
SB. ISD Credit Note
Тух
T
LT
Тах
Тих
Тих
Тах
3
4
5
7
$
9
10
||
9. TDS and TCS Credit received
[.
]
.]
GSTIN of
Deductor/
GSTIN of e-
Gross Sales
Value Return
Net Value
Amount
Integrated
Tax
Central
Тах
State Tax UT
Tax
Commerce
Operator
L
5
6
7
2.
3
91.
TDS
98. TOS
”
-93-
10. Consolidated Statement of Advances paid/Advance adjusted an account of receipt of
supply
Rate
Cross
Advance
Place of
supply
Amount
Paid
(Name of Integrated Central
State/UT)
Тах
3
State/UT Tax
Cess
Tax
4
5
6
7
2
(L)
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to he added
to output tax linbility)
10A (1). Intra-State supplies (Run: Wis)
|
…L
10A (2). Inter-State Supplies (Rate Wise)
T…
10B. Advance amount on which tax was paid in earlier period but i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ify) |
B. Amendment of information furnished in Table No 11 at S. No A in an earlier return
Amendment is in respect of
information furnished in the
Month
Specify the information you wish
to amend (Drop down)
12. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Amount
Add to or
reduce
from
oulpul
liability
Integrated |Central
Тах
SL: CESS
Тух
IT
Тихі
2
3
5
6
(A)
TTC claimed on mismatched/duplication of
involees/debit notes
Add
(c)
(d)
(b) | Tax liability on mismatched credit notes
Reclaim an account of rectification of
:
mismatched invoices/debit notes
Reclaim on account of rectification of
mismatched credit note
(e) | Negative lax liability from previous tax periods
Tax paid on advance in earlier tax periods and
(f) adjusted with tax on supplies made in murrent
Add
Reduce
Reduce
Reduce
Reduce
Tax perind
13. HSN summary of inward supplies
Sr. No. HISN] Description] “UQC|| Total
(Optional
-95-
if ISN is
furnished)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
STR-ZA;
Table 3 to capture inward supplies other than those attracting reverse
charge and Table 4 to capture inward supplies attracting reverse charge;
(iii) The recipient taxpayer has the following option to act on the auto
populated information;
(iv)
(v)
a. Accept,
b. Reject.
c. Modify (if information provided by supplier is incorrect), or
d. Keep the transaction pending for action (if goods or services have
not been received)
After taking the action, recipient taxpayer will have to mention whether
he is eligible to avail credit or not and if he is eligible to avail credit,
then the amount of eligible credit against the tax mentioned in the
invoice needs to be filed;
The recipient taxpayer can also add invoices (not uploaded by the
counterparty supplier) if he is in possession of invoices and have
received the goods or services;
(vi) Table 4A to be auto populated;
(vii) In case of invoices added by recipient tax payer, Place of Supply (Pos).
to be captured always except in case of su
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ld be of recipient tax payer.
6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax
periods in Table 3, 4 and 5 as well as original/ amended information of dehit
or credit note, GSTIN not to be provided in case of export transactions.
7. Table 7 captures information on a gross value level.
8. An option similar to Table 3 is not available in case of Table & and the credit
as distributed by ISD (whether eligible or ineligible) will be made available to
the recipient unit and it will be required to re-determine the eligibility as well
as the amount eligible as TTC.
9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net
value columns are not applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies
to be populated in the Electronic Credit Ledger on submission of its return in
Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f
supply
(Name of
State/UT)
9
10
4. Inward supplies received from a registered person on which tax is to be paid on
reverse charge
GSTIN
Invoice details Rate Taxable
Amount of la
کروں
value
supplier
No. Date Value
Integrated Central
Tax
Tax
State/
UT Tax
Cess
Place of
supply
(Name of
State/UT)
i
2
3
4
5
7
9
10
||
5. Debit/Credit notes (including amendments thereof) received during current tax
period
Details of original
document
Revised details of
document or details of
original Debit/Credit.
Rate Taxable
value
Amount of tax
Place of
supply
(Name of
-99-
note
GSTIN No Date GSTIN No. Doe Vale
State/UF)
2
4
5
6
7
४ '
Тах
10
Tax
Integrated Central State/UTCess
Taxi
11
12
13
14
PART B
6. ISD credit (including amendments thereol) received
OSTIN of ISD
ISD document details]
ITC amount involved
No.
Donte Integrated Tax Central Tax
2
3
4
5
State/
UT Tax
6
Cess
7
ISD Invoiceeligible ITC
ISD Invoice-ineligible ITC
ISD Credit notre —eligible ITC
ISD Credit note in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
acting reverse charge-Tex payable by recipient of supply
C. Zera rated supply made with payment of Integrated Tax
D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce
operator attracting TCS-[Rate wise]
GSTIN of -commerce operator
I
-101-
4.2 Intra-State supplies (Net supply for the month)
Rute
Taxable Value
Amount of Tax
Central Tax
State/UT Tax
Cess
|
2
3
4
5
A. Taxable supplics (other than reverse charge) |Tax Rate wise]
B. Supplies attracting reverse charge- Tax payable by the recipient of supply
Τ
C. Out of the supplices mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS [Rate wise]
GSTIN of c-commerce operator
4.3 Tax effect of amendments made in respect of outward supplies
[
Rate
Net differential value
Amount of Tax
Integrated
Central
State/UT TuLX
C'ess
lax
Tax
3
4
5
6
(1)
A
2
Inter-State supplies
Taxable supplies (other than reverse charge and Zero Rated supply made with payment of
Integrated Tax) [Rate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pplies (Rate Wise)
1
6. Imput tax credit
ITC an inward taxable supplies, including imports and ITC received from ISD
¡Net of dehi notes/credit notes}
Description
Taxable
value
Amount of tax
Amount of FTC:
Tax Tax LT
i (1) Ou nequunt of supplica received and debit notes/credit notes received during the current tax period
(a) Inputs
(1) Input services
(c) Capital goods
(11) On account of amendments made (of the details furnished in earlier tax periods)
(a) Inputs
(b) Inpul services
(c) Capital goods
7. Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or
Amount
reduce from Integrated Central State CESS
output
liability
tax
tax
UT
2
3
4
TAX
5
6
(a)
NC claimed on mismatched/duplication
of invoices/debit notes
Add
-103-
(c)
(b) | Tax liability on mismatched credit notes
Reclaim on rectification of mismatched
Add
Reduce
invoices/Debit Notes
Reclaim on rectification of mismatch
(d)
Reduce
credit note
(e)
Negative tax liability from previous ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
grated
Tax
2
[refer 300
50(3)].
1
5
6
7
B
9
(b) Central Tax
-104-
11. T.ute Fee
On account of.
I
Central Tax
2
State/UT lax
3
I.ate fee
12. Tax payable and paid
Description
Part B
Tax
payable
Paid
in
cash
Pald through UƯỜ
Tax Paid
Integrated
Tax
Central
Tax
State/U'T
Tax
Cuss
2
3
1
5
7
g
1
(a) Integrated
J'ax
(b) Central Tax
(c) StateЛUT
Tax
(d) Cess
13. Interest, T.ute Fee and any other amount (other than tax) payable and paid
Description
Amount payable
2
(1) Interest on account of
(a) Integrated tox
(b) Central Tox
(c)
State/UT Tax
(0) Cess
Il Late fee
(a)
Central lax
(b) State/UT tax
14. Refund claimed from Electronic cash ledger
Description
(a) Integrated bax
(b) Central Tax
(4)
(d)
Stone/ITT
Cess
IN
TMx
2
Triterval
3
Bank A Tetails (Drop Down).
”
Penalty
+
.
5
О
6i
Amount Paid
3
Debit Entry New.
7
-105-
15. Debit entries in electronte cash/Credil ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
(x) Integrat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
by utilising credit
available in electronic credit ledger and cash ledger.
6. Tax liability relating to outward supplies in Table 4 is not of invoices, debit/credit
notes and advances received.
7. Table 4.1 will not include zero rated supplies made without payment of taxes.
8. Table 4,3 will not include amendments of supplies originally made under reverse
charge basis.
9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices,
debit/credit notes, advances paid and adjustments made out of tax paid on advances
earlier.
10. Utilization of input tax credit should be made in accordance with the provisions of
section 49.
11. GSTR-3 filed without discharging complete liability will not be treated as valid return.
12. If taxpayer has filed a retum which was not valid earlier and later on, he intends in
discharge the remaining liability, then he has to file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r assessing the liability.
4. The notice shall be deemed to have been withdrawn in case the return referred above, is
filed by you before issue of the assessment order.
Or
Notice to return defaulter u/s 46 for not filing final return upon cancellation of
registration
Cancellation order No.
Application Reference Number, if any –
Date
Date –
Consequent upon applying for surrender of registration or cancellation of your
registration for the reasons specified in the order, you were required to submit a final
return in form GSTR-10 as required under section 45 of the Act.
2. It has been noticed that you have not filed the final return by the due date.
3. You are, therefore, requested to furnish the final return as specified under section 45 of
the Act within 15 days failing which your tax liability for the aforesaid tax period will be
determined in accordance with the provisions of the Act based on the relevant material
available with or gathered by this office. Please note that in additio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
supplies received from a registered supplier (other than supplies attracting reverse
charge)
4B. Inward supplies received from a registered supplier (antracting reverse charge)
4C. Inward supplies received from an unregistered supplier
i ་ ་༠་
4. Import of service
5. Amendments to detalls of inward supplies furnished in returns for carlier tax periods in
Table 4 [including debit notes/credit notes and their subsequent amendments)
Details of original
invoice
Revised details of
invoice
Rate Taxabl
Amount
Place
value
الله
supply
GSTIN No. Date GST1 | No. Date Value
N
d Tax
Integrate Central State/UT| Cess (Name
Tax
Tax
of
SUTY
2 3
↑
5
6
7
8
9
10
11
12
13
14
SA. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were
5B.
Debit Notes/Credit Notes [original)]
-111-
50. Debit Nores/ Credit Notes (amendment of debit notes/credit notes furnished in earlier tax
periods
6. Tux on outward supplies made (Net of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Rs 2.5 lukh
Place of
Involve details
Rate
Supply
(State/UT) No.
Taxable
Value
Amount
Date
Value
Integrated Tax
СелÑ
2
3
4
6
7
&
7. Taxable supplies (net of debit notes and credit notes) to unregistered persons
other than the supplies meolioned at Table 6
Rate of tax
Total Taxable
value
1
2
Integrated
3
Amount
Central
State/UT Tax
5
Cess
6
_7A. Intra-State supply (Consolidated, rate wise)
7B, Inter-State Supplies where the value of invoice is upto Rs 23 Lakh (Kate wise||
Place of Supply (Name of
State)
8. Amendments to taxable outward supply details furnished in returns for earlier tax
periods in Table 5 and 6 [including debit note/credit notes and amendments
thereof
Details of original
document
Revised details of”
document or
details of original
Debit/Credit Notes
Rate Taxable
Value
Amowit
Place of
supply
Integrated Central State/Cess
Tax
Tax UT Tax
9
10
||
12
13
14
GSTIN No. Late GST No. Dute Value
བལ་
Z 3
N
4
5 G
7
४
SA. If the invoice details furnis
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
unt payable and paid
Description
1
Amount payable
2
F
I Interest on account of
(n) Integrated
Amount paid
3
tax
(b)
Central Tax
(c) State/1T
Tax
(d) Cess
Il Late fee on account of
(a) Central tax
(b) State/UT
lax
-120-
13. Refund claimed from electronic cash ledger
Description
×וד
Interest
2
3
Penalty
4
Foo
Other
“Dchit Entry Nux.
5
7
(a) integrated tax
(h) Central Tax
(c) State/P
'T'ax
(d) Cless
Bank Account Details (Drop Down)
14, Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
(a) Integrated
tax
(b) Central Tax
(4) SUT
Tax
(d) (less
Tax paid in
cash
Z
Tax paid through rrë:
Integrated tax
Interest
1.ate tee
Cess
3
4
3
6
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
11117
Signatures of Authorised Signatory
Name of Auth
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the returns
ol'earlier lax period.
7. Invoice-level information, rate-wise, pertaining to the tax period separately
for goods and services should be reported as under:
i.
ii.
iii.
For all B to B supplies (whether inter-State or intra-State), invoice.
level details should be uploaded in Table 5;
For all inter-state B to C supplies, where invoice value is more
than Rs. 2,50,000/- (B to C Large) invoice level detail to he
provided in Table 6; and
For all B to C supplies (whether inter-State or intra-State) where
invoice value is up 10 Rs. 2,50,000/- State-wise summary of
supplies shall be filed in Table 7.
8. Table consists of amendments in respect of'-
i. B2B outward supplies declared in the previous tax period;
ii.
“B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported
in the previous tax period; and
iii.
Original Debit and credit note details and its amendments,
-122-
9. Table 9 covers the Amendments in respect of 132C) outward supplies other than inter-
where
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
supply
Rate of Taxable value in Integrated tax
Cess
××
(State/UT)
2
3
4
5
6. Calculation of interest, penalty or any other amount
Sr. No.
Description
2
t
Interest
2.
Others (Please specify)
Total
Aimount of tax due
Integrated tax
CESS
3
4
-124-
7. Tax, interest, late fee and any other amount payable and paid
Sr. No.
Description
Amount payable
Integrated CHSS
Debit.
Amount paid
entry no. Integrated
CESS
tax
tax
2
3
4
5
6
7
1.
Tax Liability
(based on Table
3 & 3A)
2.
Interest (based on
Table 6)
3.
Others (Plense
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 therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation Status
-125-
Form GSTR-6
[See vide 65]
Return for input service distributor
1.
2.
(s)
ONTIN
Legal name of the registered person
(b)
Trade name, It' any
3. Input tax credit received for distribution
GSTIN
Invoice de
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
value
Amount of Tax
Entegrated Central State/
lax
Tax
UT
CESS
12345678910111213
6A. Information furnished in Table 3 in an earlier period was incorrect.
B. Debit Notes/Credit Notes received [Original]
GC. Debit Notes/Credit Notes [Amendments]
7. Imput tax credit mis-matches and reclaims to be distributed in the tax period
Description
1
7A. Impul tax credit mismatch
7R, Input lax credit reclaimed on
rectification of mismatch
Integrated Central
tax
TAX
2
3
State
UT Tax
4
ivy
5
GSTIN of
ISD invoice
8, Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus)
ISL) credit
Input tax distribution by IST>
recipient
no.
No.
Date
No.
Date
Integrated
Tax
Central
Tax
State
CESS
Tax
1
2
3
4
ら
6
7
8
9
8A. Distribution of the amoum of eligible ITC
]
SB. Distribution of the amount of incligible ITC
1…
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit
distribution
OSTIN ISD Invoice ISD credit
of
derall
original No. Date
nole
No
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
tax Credit.
2. GSTR-6 can only be filed only after 10 of the month and before 13th of the month
succeeding the tax period.
3. 150 details will flow to Part B of GSTR-2A of the Registered Recipients Units on
filing of GSTR-6.
4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge
supplies, then in that case ISD has to separately register as Normal taxpayer.
5. ISD will have late fee and any other liability only.
6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax
period in which the inward supplies have been received.
7. Ineligible ITC will be in respect of supplies made as per Section 17(5).
8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further
ISI) taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its
registered recipients units.
9. Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will r
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ear
Month
(Amount in Rs. for all Tables)
GSTIN
لان
Amount paid to deductee on
which tax is deducted
deducted
]
Integrated
Tax
Central Tax
Amount of tax deducted at source
State/UT
Tax
2
“”””
4
5
4. Amendments to details of tax deducted at source in respect of any carlier tax period
Original details
Revised details
Month GSTIN of Amount paid to GSTIN
Amount paid to
Amount of tax deducted at source
deductee
deductee on
which tax is
deducted
of
deductee
deductes on
which tax is
deducted
Integrated
Тах
Central
Тах
State T
Tax
1
2
3
4
5
نا
7
४
5. Tax deduction at source and paid
Description
1
(a) Integrated
Tax
(h) Central Tax
(c) State/UT Tax
Amount of tax deducted
Amount paid
2
6. Interest, late Fee payable and paid
Description
1
Amount payable
”
Amount paid
ན་
(T) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tux
-131-
(c)
State/UT Tax
(IT) Tate fee
(a)
Central tax
(b) State/UT tax
7. Refund claimed from ele
= = = = = = = =
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= = = = = = = =
t of liability,
1. Trs Certificate No. –
2. GSTIN of deductor –
-133-
Form GSTR 7A
[See rule 66(3)]
Tax Deduction at Source Certificate
3. Name of deductor –
1. GSTIN of deductee
5. (a) Legal name of the deductee
(b) Trade name, if any –
6. Tax period in which tax deducted and accounted for in GSTR-7-
7. Tetails of supplies Amount of tax deducted
Value Un which
tax deducted
I
Amount of Tax deducted at source (Rs.)
Lintegrated Tax
2
Central
Tax
State T
Tax
3
4
Signature
Name
Designation
Office –
1.
GSTIN
-134-
Form GSTR – 8
[See rule 67(1)]
Statement for tax collection at source
2. | (a) | Legal name of the registered person
(b) Trade name, If any
Nato Populated
Avto. Populatni
3. Details of supplies made through c-commerce operator
for all Tables)
Year
Month
(Amount in Rs.
GSTIN Details of supplies made which attract TOS
Amount of tax collected at source
of the
supplier
Gross value
Value of
of supplies
supplies
Net amount
Hlable for TCS
Integrated
Tax
Central Tax State/UT Tax
made
retu
= = = = = = = =
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= = = = = = = =
b) Central Tax
(c) State/UT Tax
8. Refund claimed from electronic cash ledger
Description
Tax Interest Penalty
Other
Debit Entry
Nus,
2
.3
4
5
6
(a) Integrated tax
(b) Central Tax
(c) State/LT Tax
Bank Account Details (Drop Down)
9. Debit entries in eash ledger for TCS/interest payment [to be populated after payment
of tax and submissions of return]
Description
Tax paid in cash
2
Interest
3
(a) Integrated tax
(b) Central Tax
(c) State/UT 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 concealed
therefrom.
Place:
Date:
Instructions:-
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
-136-
1. Terms Used :-
M. CISTIN-
b. TCS-
Goods and Services Tax Identification Number
Tax Collected at source
2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been
discharged.
33. TCS liability will be calculated on the basis
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= = = = = = = =
down)
Verification
I hereby solemnly aflirm and declare that the information given herein above is truc
and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status
Instructions:-
1. Terms Used :-
-138-
1. CSTIN :.
b. UIN :-
Goods and Services Tax Identification Number
Unique Identity Number
2. UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and
when required to file by proper officer.
3. Table 3 of GSTR-11 will be populated from GSTR-1.
4.
UTN holder will not be allowed to add or modify any detalls in GSTR-11.
-139-
Form GST PCT – 1
(See rule 83(1)}
Application for Enrolment as Goods and Services Tax Practitioner
Purt A
State/U1-
(i) Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii) PAN
District –
(iii) Email Address
(iv) Mobile Number
Neve – Information submitszód almove in audijuzi tu ordine verification before procee
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th
8.4
Photo
Full name: ses par PAN
Ketired front Centre/State
Scanned copy of Pension Certificate issued by Aci office or any
other document evidencing, retirement
8.5
Gender
8.t
Aadhaar
8.7
PAN
8.X
Mobile Number
8.9
Landline Number
8.10
Email id
9.
Professional Address
9.1
L
Buliding No Flat Now?
Na
“.. :
Flair N
9.3
9.4
9.5
Name of the Premises Building
Road Street Lig
Locality Area / Village
9.6
District
9.7
State
9.8
PIN Code
14.
Qualification Details
10.1
Qualifying Degree
10.
-140
optional's
Pre filled from Part A
Pre filled from Part A'>
• Pre filled from Part A:
(Any three will be mandatory)
Affiliation University / Institute”
Consent
on behalf of the holder of Aadhaar number pre-fitted based on Aadhaar number provided in the forms give
consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed mat that identity information would only be used for validating
idenstry of
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.
Name of the Goods and Services Tax
Practitioner
4.
Address and Contact Information
5.
Date of enrolment as GSTP
Lele
Enrolment Authority
Signature of the
Name and Designation.
Centre / State
Reference No.
Το
Namie
-142-
Form GST PCT-ox
(See rule 83(4)}
Date
Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
7,
You are hereby called upon to show cause us to why the certificate of enrolment granted to
you should not he rejected for reasons stated above. You are requested to submit your
response within 15 days to the undersigned from the date of receipt of this notice.
Appear before the undersigned on
(late)
(Time)……
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing
on the appointed date and time, the case will be decided ex parte on the basis of available
records and on merits
Signat
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ns/Board of Trustees etc.) >>>
Optional
Hit Ent
Address
Nature of activity(s) (proposed present) in respect at which advance ruling sought
A. Category
Factory/Manufacturing
Wholesale Business
Retall Busin
Warehouse/upport
Bonded Warehouse
Ollie/Sale Office
1.enang Auxing:88
Service Provision
Service Recipient
BOU/STP/EHTP
SEZ
Input Service Distributor (ISD)
Works Courant
B. Description (in brief)
(Provision for file attachment als<>)
13. Issues on which advanen ruling required (Tick whichever is applicable) :-
(i) classification of goods and/or
services or both
(ii) applicability of a notification
issued under the provlalons of the
Act
I,
(ii) determination of time and
value of supply of goods or
services or both
(iv) missibility of input tax
credit of tax pald or deemed to
have been paid
(v) determination of the liability tos
pay tax on any goods or services or
both
(vi) whether applicant is required
to be registered under the Act
(vii) whether any particular thing
done by the applica
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belief what
is stated above and in the annexure(s), including the documents is correct. I am making this
application in my capacity as
(designation) and that I am competent to make
this application and verify it.
Place
Date
Signature
Nume of Applicant/Authorised Signatory
Designation/Status
-210-
Form GST ARA -02
(See Rule 106(1)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
1
Advance Ruling No.
2
Date of communication of the advance ruling
3
GSTIN / User id of the appellant
Legal Name of the appellant.
5
Trade Name of the appellant (optional).
Address of appellant at which notices may be sent
7
Email Address of the appellant
8
Mobile number of the appellant
9
Jurisdictional officer/concerned officer
to
Designation of jurisdictional officer / conccrued officer
11
12
1.3
Email Address of jurisdictional officer / concerned officer
Mobile number of jurisdictional officer/concerned ollicer
Whether the appellant wishes to he heard in person?
14.
The facts of the
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= = = = = = = =
ory
Designation/ Status
-212-
Form GST ARA -03
[See Rule 106(2)}
Appeal to the Appellate Authority for Advance Rullug
Sr. No.
Purticulars
1
Advance Ruling No.
2
Tare of communication of the ad veureu ruling
}
GSTIN, if any User id of the person who had sought
advance niling
1
Legal Name of the person referred to in serial number 3.
5
Name and designation of jurisdictional officer / concerned
ollicer
-I
6
Email Address of jurisdictional officer / concerned officer
7
Mobile number of jurisdictional officer/concerned officer
Whether the jurisdictional officer / concerned officer wishes
to be heard in person?
Facts of the case (in brief)
Grounds of Appeal
Remarks
DD/MM/YYYY
Yes/No
Prayer
In view of the foregoing, it is respectfully prayed that the Td. Appellate Authority, Place>>
may he pleased to:
A. set nside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
C.
pass any such further or other order (s) as may he
= = = = = = = =
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nd classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
Central
State/ UT Lax
Integrated
Cess
lux
i
Lax
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
c) Other charges
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in person – Yes/No
11. Statement of facts:-
12. Grounds of appeal:-
13. Prayer:-
14. Amount of demand created, admitted and disputed
Particulars
of demand/
refund
Particulars
Central State/ Integrated Cess
Total amount
Las
UT
Lax
L:1x
Amount
of
a) Tax/Cess
demand
created
(A)
b) Interest
c) Penally
Fees
total
Other
total
charges
a) Tax/ Cess
total
Amount) Interest.
total
demand c) Penalty
total
Name of the Applicant:
-216-
Form GST APL-02
[See rule 108(3)]
Acknowledgment for submission of appeal
Name of applicant:GSI IN/Temp ID/UIN/Reference Number with date >
Your appeal has been successfully filed against Application Reference Number
Reference Number-
1.
2.
Date of filing-
3.
Time of fili
= = = = = = = =
Plain text (Extract) only
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st
isput
ed
Amou
nt
Determi
ned
Amount
Disput
cd
× ×•×œ×•Ã
Delni
F-1
Aniquil
nt
2
3
4
5
6
༡
8
4
10
11
a) Tax
b)
Intere
st
AY
(13)
d) l'een
total
c) Other
charges
total
a) Tax/
Cess
Amount
admitted
(C)
b) Interest
c) Penalty
d) Fees
c) Other
charges
14. Details of payment of admitted amount and pre-deposit;
(a) Details of amount payable:
total
6-7
total
A
total total
AV
total
áˆáˆª ና
A
total
Particulars
Tax/ Cess
Interest
a) Admitted
Penalty
amount
Fees
-222-
Central State/UF Integrated Cass Total amount
Other
charges
b) Pre-deposit
!
(20% of
disputed tax)
Tax/Cess
Tax
Lax
tax
total
:
totul
Lovil
total
Lotal
%
total
total
A
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 20% of the
disputed admitted tax and cess)
| Sr. Driplican
T
Teil hreınızlh Dabil
“Amour of tax p
bl
Caslı Credit
entry
1.
Integrated
11
lux
Central
IAN
Hunte/T
10.
CESS
1
2
3
1
6
7
Integrated
1.
L:1x
Central
7.
Lux
State/UT
tax
CESS
Cash Lodge
Credit
Ledge
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which the order or
decision was passed (Jurisdiction details)-
Date of receipt of notice of appeal or application filed with the Appellate
Tribunal by the appellant or the Commissioner of State/Central tox/UT tax, as the
case may be-
Whether the decision or order appealed against involves any question relating to
14
15
16
place of supply â–ª
Yes
No
-225-
In case of cross-objections filed by a person other than the Commissioner of
State/UT tax/Central tax
Name of the Adjudicating Authority.
Order Number and date of Order-
(i)
(ii)
(iii)
(iv)
Тих
GSTIN/UIN/Temporary ID-
Amount involved:
Interest
Penalty
Refund
Tolal
Head
Integrated
tax
Central
State/U
tax
Class
Details of payment
Head
Tax
Interest
Pally
Refund
Toal
Central tax
State/UT
Tax
Integrated
tox
Clawy
Total
In case of cross-objections filed by the Commissioner State/UT tax/Central fax:
(i)
Amount of tax demand dropped or reduced for
the period of dispute
17
18
-226-
(i)
Amount of interest demand dropped or
reduced
= = = = = = = =
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= = = = = = = =
) Description and classification of goods/ services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
a) Tax/ Cess
b) Interest
c) Penalty
d) Fees
e) Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
Central tax State/ UT
Integrated
Cess
tax
tax
-228-
10. Amount demanded, disputed and admitted:
Particulars
of
demand, if
any
Place:
Date:
Particulars
Centr
State
Intex Cess
Total amount
al tax
AFT
rated
tax
tax
#) Tax/ Cess
* total
x
b) Interest
اختار :
Amount of
demand
created in
c) Penalty
any
(A)
e) Other
d) lees
total
50
>>
total
Lotal
charges
a) Tax/Cens
h) Interest
Amount
under
c) Penalty
dispute
(B)
d) Fees
c) Other
charges
total
– total
اعتاد) :
=
اÙتاد) :
=
2.
GSTIN/ Temporary MAJIN-
Name of the appellant/ officer-
3.
Permanent address of the appellant, if applicable-
4.
Address for communication-
5.
Order appealed against
Number
Date-
6.
Name and Address of the Appellate Tribunal passing t
= = = = = = = =
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= = = = = = = =
the returns required under existing law for the period of six months immediately preceding the appointed date have been furnished: Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
(a)
Sl. no.
Amount of Convat credit carried forward to electronic credit ledger as central tax (Section 140(1) and Section 140(4)(a)}
Registration Iko.
under existing luw
Central Excise
and Service Tax)
2
existing law pertains
Balance cenvat credit carried. Cenvat Credit adn.issible
forward in the said last
Tax perial to which the
Date of Jiling
last return filed under the
of the return
specified in
relum
Columa Do. 3
3
4
5
as of centrallax in
accordance with transitional
provisions
(11)
Total
Tictails of statutory formats received for which credit is being carried forward
Perival: 1″ Apr 2015 to 30 June 2017
TIN of Issuer
C-Form
Total
F-Form
Toral
HAI-Form
Name of Issuer
Sr. No. of Form
Amount
Applicable VAT
Ratc
Total
(c)
-232-
Amount of tax credit carried forward to e
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under
existing law
(admissible us : of
central taxi (9-10)
Details of capital
s
on which credi: hus been
partially availod
Duzics and
Laxes paić
FEV
SAD
CVD
–
b
7
%
10
11
Total
-233-
Amount of unavailed input tax credit carried forward to electronic credit ledger as State:UT tax
(For all registrations on the same PAN and in the same State)
(b)
Sr.
Invoice/ Invoice
REJ
Supplier's
Document document registration
п.
Datc
טח
Recipients
registration na.
under existing
Details regarding capital goods
on which credit is not availed
Value
Total cligible
VAT [and ET]
Total VAT and ET]
under
law
Taxes paid VAT
[and ET]
credit under
credit availed under
existing law
existing
existing
law
laz
2
3
4
5
6
7
$
$
Istal
|Total VAT |and ET☠crecl
unavailed under existing
law (admissible as ITC of
State:UT tax) (8-9)
10
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b). 140(5) and 140(6).
Amount of duties and taxes on inputs claimed as credit excluding the cr
= = = = = = = =
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= = = = = = = =
ectronic credi: ledger as
SGST/LTGST under sections 140(3), 14(4Kb) and 140(6)
Details of inputs in stack
Description Unit Qty
Value
VAT [and Entry Tax] peid
Total input tax credit Tutal inpul tax credit related | Total Input tax credit
claimed under earlier to exempt sales not claimed
a'A
under earlier law
adrissible as
SGST UTGST
]
Inputs
+
6
T
8
Trusts contained in sent finished and finished souls
(d)
Stock of goods not supported by invoices/documents evidencing payment of tax (credit in terms of rule 17 (4)) (To be there only in States having VAT
at single point)
Description Unil Qty
Details of inputs in stock
Value
Tax paid
]
2
3
4
S
Details of description and quantity of inputs / input services as well as date of receipt of goods or services (as entered in books of accounts) is also
required.
8. Details of transfer of cenvat credit for registered person having centralized registration under existing law (Section 140(8))
Sl. No. Registration ne.
ander existing
Tax period to
Date o
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Plain text (Extract) only
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= = = = = = = =
Value
4
S
6
T
$
4
Details of goods held in stock as agent on behalf of the principal under section 42 (14) of the SGST Act
Details of goods held as agent on behalf of the principal
St.
GSTIN of Principal
Details of goods with Agent
No.
Description
Unil
Quantity Value
Inpul l'ax to be taken
2
3
4
6
7
b.
Details of goods held by the agent
-236-
St.
GSTIN of Principal
Details of goods with Agent
No.
Description
Unit
Quantity Valuc
Input Tax to be taken
2
3
4
5
6
T
II.
Details of credit availed in terms of Section 142 (11 (c))
Sr. no. Registration No of Service Tax
VAI
Registration No.
Invoice/docu Invoice
ment no.
Ixx l'aid
document date
3
4
5
6
Totul
VAT paid Taken as SGST Creditor
Service Tux paid as Central Tax
Credit
T
12.
Details of goods sent on approval basis six months prior to the appointed day (section 142(12))
Sr
No.
Document
по.
Xxxcument
date
CSTIN O. of
recipient, (if applicable of recipient
Nanie & addres
Details of goods sent on approval basis
LISN
Description
Unit
Q
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