Goa Goods and Services Tax (Fourteenth Amendment) Rules, 2018
38/1/2017-Fin(R&C)(85) Dated:- 31-12-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
Notification
38/1/2017-Fin(R&C)(85)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Goa Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force with effect from the 31st day of December, 2018.
2. In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) A person applying for registration to collect tax in accorda
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after the second proviso, the following proviso shall be inserted, namely:-
“Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”.
6. In the said rules, in rule 54,-
(a) in sub-rule (2), the following proviso shall be inserted, namely:-
“Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”.
(b) in sub-rule (4), the following proviso shall be inserted, namely:-
“Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accor
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and shall give him a reasonable opportunity of being heard.
(2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.”.
11. In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely:-
“Explanation 1.- For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 38/1/2017-Fin(R&C)(77), dated the 23rd October, 2018, published in the Official Gazette, Series I No. 29, Extraordinary No. 3, dated 23rd October, 2018 as amended from time to time.”
12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:-
“138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained i
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a reasonable opportunity of being heard:
Provided also that the permission granted or rejected by the Commissioner of Central tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.
Explanation:- For the purposes of this rule, the expression “Commissioner” shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).”.
13. In the said rules in rule 142, in sub-rule (5), after the words “section 74”, the words “or sub-section (12) of section 75” shall be inserted.
14. In the said rules, for FORM GST RFD-01, the following form shall be substituted, namely:-
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)
1.
GSTIN / Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (Rs.)
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for which invoice has not been issued (tax paid on advance payment)
(j)
Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS)
(k)
Excess payment of tax, if any
(l)
Any other (specify)
8.
Details of Bank account
Name of bank
Address of branch
IFSC
Type of account
Account No.
9.
Whether Self-Declaration filed by Applicant u/s 54(4), if applicable
__Yes __No
[DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status”]
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods o
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led in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status
SELF- DECLARATION [rule 89(2)(l)]
I ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interes
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unt to be claimed [(1×4÷3)-2]
1
2
3
4
5
Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl. No.
Details of invoices of inward supplies of inputs received
Tax paid on inward supplies of inputs
Details of invoices of outward supplies issued
Tax paid on outward supplies
GST IN of the supplier *
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax /Uni on territory Tax
No .
Date
Taxable Value
Invoice type (B2B/ B2C)
Integrated Tax
Central Tax
State Tax /Uni on territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).
Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
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unt of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Integrated Tax
Cess
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (8+9+10 – 11)
No .
Date
Value
No .
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
12
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
(Amount in Rs.)
Sr. No.
Invoice details
Goods/ Services (G/S)
Shipping bill/ Bill of export/ Endorsed invoice no.
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of
goods and services
N
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ntral tax
State/ UT tax
Cess
Place of Supply
Integrated tax
Central tax
Stat
e/ UT tax
Cess
Place of Supply
No .
Date
Value
Taxable Value
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
Tax period
ARN of return
Date of filing return
Tax Payable
Integrated tax
Central tax
State/ UT tax
Cess
1
2
3
4
5
6
7
Annexure-2
Certificate [rule 89(2)(m)]
This is to certify that in respect of the refund amounting to Rs.< < > > (in words) claimed by M/s (Applicant's Name) GSTIN/ Temporary ID- for the tax period < ->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
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xport of goods with payment of IGST shall not be processed through this application.
6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
7. Declaration shall be filed in cases wherever required.
8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.
9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandat
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rom To
6.
Amount of Refund Claimed (Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State / UT tax
Integrated tax
Cess
Total
7.
Grounds of Refund Claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods / services- without payment of tax (accumulated ITC)
(d)
ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)]
(e)
On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)
(f)
On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(g)
Recipient of deemed export supplies/ Supplier of deemed export supplies
(h)
On account of order
Sl. No.
Type of order
Order No.
Order date
Order Issuing Authority
Payment reference no., if any
(i)
Assessment
(ii)
Finalization of Provisional assessment
(iii)
Appeal
(iv)
Any other order (specify)
(i)
Tax paid on an intra-Sta
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ant, covered under this refund claim.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient__
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier__
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby
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I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated
supply of goods and services
Tax payable on such
inverted rated supply of goods and services
Adjusted total turnover
Net input tax credit
Maximum refund
amount to be claimed [(1×4÷3)-2]
1
2
3
4
5
Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
Sl . N o.
Details of invoices of inward supplies of inputs received
Tax paid on inward supplies of i
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9
10
11
12
Statement- 3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.)
Sr. No.
Invoice details
Goods/ Services (G/S)
Shipping bill/ Bill of
export
EGM Details
BRC/ FIRC
No.
Date
Value
Port code
No.
Date
Ref No.
Date
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2÷3)
1
2
3
4
Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export/ Endorsed invoice by SEZ
Integrated Tax
Cess
Integrated tax and cess involved in debit note, if any
Integrate d tax and cess involved in c
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vice versa)
Order Details (issued in pursuance of sections 77(1) and 77(2), if any:
Order No:
Order Date:
(Amount in Rs.)
Recipients' GSTIN/ UIN Name (in case B2C)
Invoice details
Details of tax paid on transaction considered as intra -State / inter-State transaction earlier
Taxes re-assessed on transaction which were held inter State / intra- State supply subsequently
Integrated tax
Central tax
State/ UT tax
Cess
Place of Supply
Integrated tax
Central tax
State/ UT tax
Cess
Place of Supply
No.
Date
Value
Taxable Value
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
Tax period
ARN of return
Date of filing return
Tax Paid in Excess
Integrated tax
Central tax
State/ UT tax
Cess
1
2
3
4
5
6
7
.”
16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely:-
FORM GSTR – 9
[See rule 80]
Annua
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s specified in (B) to (E) above (+)
K
Supplies / tax declared through Amendments (+)
L
Supplies / tax reduced through Amendments (-)
M
Sub-total (I to L above)
N
Supplies and advances on which tax is to be paid (H + M) above
5
Details of Outward supplies made during the financial year on which tax is not payable
A
Zero rated supply (Export) without payment of tax
B
Supply to SEZs without payment of tax
C
Supplies on which tax is to be paid by the recipient on reverse charge basis
D
Exempted
E
Nil Rated
F
Non-GST supply (includes ‗no supply')
G
Sub-total (A to F above)
H
Credit Notes issued in respect of transactions specified in A to F above (-)
I
Debit Notes issued in respect of transactions specified in A to F above (+)
J
Supplies declared through Amendments (+)
K
Supplies reduced through Amendments (-)
L
Sub-Total (H to K above)
M
Turnover on which tax is not to be paid (G + L above)
N
Total Turnover (including advances) (4N + 5M – 4G
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Amount of ITC reclaimed (other than B above) under the provisions of the Act
I
Sub-total (B to H above)
J
Difference (I – A above)
K
Transition Credit through TRAN-I (including revisions if any)
L
Transition Credit through TRAN-II
M
Any other ITC availed but not specified above
N
Sub-total (K to M above)
O
Total ITC availed (I + N above)
7
Details of ITC Reversed and Ineligible ITC for the financial year
A
As per Rule 37
B
As per Rule 39
C
As per Rule 42
D
As per Rule 43
E
As per section 17(5)
F
Reversal of TRAN-I credit
G
Reversal of TRAN-II credit
H
Other reversals (pl. specify)
I
Total ITC Reversed (Sum of A to H above)
J
Net ITC Available for Utilization (6O – 7I)
8
Other ITC related information
A
ITC as per GSTR-2A (Table 3 & 5 thereof)
B
ITC as per sum total of 6(B) and 6(H) above
C
ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) receive
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UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
10
Supplies / tax declared through Amendments (+) (net of debit notes)
11
Supplies / tax reduced through Amendments (-) (net of credit notes)
12
Reversal of ITC availed during previous financial year
13
ITC availed for the previous financial year
14
Differential tax paid on account of declaration in 10 & 11 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Pt. VI
Other Information
15
Particulars of Demands and Refunds
Details
Central Tax
State Tax / UT Tax
Integrated Tax
Cess
Intere st
Penalty
Late Fee / Other s
1
2
3
4
5
A
Total Refund claimed
B
Total Refund sanction ed
C
Total Refund Rejected
D
Total Refund Pending
E
Total demand of taxes
F
Total taxes paid in respect of E above
G
Total demands pending out of E above
16
Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval ba
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to the recipient of supply.
Place
Signatory
Date
Signature
Name of Authorised
Designation / Status
Instructions: –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UQC: Unit Quantity Code
c. HSN: Harmonized System of Nomenclature Code
2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.
4. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FORM GSTR-3B between July 2017 to March 2018 shall be declare
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plies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
4G
Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons o
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not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
5B
Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5C
Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D,5E and 5F
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall be declared under Non-GST supply (5F).
5H
Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
5I
Aggregate value of debit notes issued in respe
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to fill Part III are as follows:
Table No.
Instructions
6A
Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
6B
Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
6C
Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs
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ax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
6J
The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
6K
Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
6L
Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
6M
Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year sh
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but includes services received from SEZs) pertaining to FY 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1.
8B
The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8C
Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
8D
Aggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the c
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rrent FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:
Table No.
Instructions
10 & 11
Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
12
Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here. Table 4(B)
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led in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A
Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
16B
Aggregate value of all deemed supplies from the p
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to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies.
19
Late fee will be payable if annual return is filed after the due date.
9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.”.
17. In the said rules, for FORM GSTR 9A, the following form shall be substituted, namely:-
“FORM GSTR – 9A
[See rule 80]
Annual Return (For Composition Taxpayer)
Pt. I
Basic Details
1
Financial Year
2
GSTIN
3A
Legal Name
3B
Trade Name (if any)
4
Period of composition scheme during the year (From – To -)
5
Aggregate Turnover of Previous Financial Year
(Amount in Rs.in all tables)
Pt. II
Details of outward and inward supplies made during the fina
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x
State/UT Tax
Cess
Interest
Late fee
Penalty
Pt. IV
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Turnover
Central Tax
State Tax / UT Tax
Integrate d Tax
Cess
1
2
3
4
5
6
10
Supplies / tax (outward) declared through Amendments (+) (net of debit notes)
11
Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes)
12
Supplies / tax (outward) reduced through Amendments (-) (net of credit notes)
13
Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes)
14
Differential tax paid on account of declaration made in 10, 11, 12 & 13 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Pt. V
Other Information
15
Particulars of Demands and Refunds
Description
Central Tax
State Tax / UT Tax
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of Authorised Signatory
Designation / Status
Instructions: –
1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return.
2. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return.
3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
Table No.
Instructions
5
Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN.
4. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to
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Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A
Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
8B
Aggregate value of all goods imported during the financial year shall be declared here.
5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:
Table No.
Instructions
10,11,12,13 and 14
Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but s
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include details of non-GST refund claims.
15E, 15F and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16A
Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details.
16B
Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details.
17
Late fee will be payable if annual return is filed after the due date.”;
7. Towards the end of the return, taxpayers shall be given an option to pay any addi
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rge basis (net of debit/credit notes) for the financial year
Description
Taxable Value
Central Tax
State Tax / UT Tax
Integrate d Tax
Cess
1
2
3
4
5
6
A
Inward supplies liable to reverse charge received from registered persons
B
Inward supplies liable to reverse charge received from unregistered persons
C
Import of services
D
Net Tax Payable on (A), (B) and (C) above
8
Details of other inward supplies for the financial year
A
Inward supplies from registered persons (other than 7A above)
B
Import of Goods
Pt. III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Pt. IV
Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
Description
Turnover
Central Tax
State Tax / UT Ta
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16
Details of credit reversed or availed
Description
Central Tax
State Tax / UT Tax
Integrated Tax
Cess
1
2
3
4
5
A
Credit reversed on opting in the composition scheme (-)
B
Credit availed on opting out of the composition scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Date
Signature
Name of Authorised Signatory
Designation / Status
Instructions: –
1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return.
2. It may be noted that additional liability fo
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etails.
6B
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
7A
Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7B
Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7C
Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8A
Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
8
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e.
6. Part V consists of details of other information. The instruction to fill Part V are as follows:
Table No.
Instructions
15A, 15B, 15C and 15D
Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F and 15G
Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in
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substituted, namely:-
“FORM GSTR-9C
See rule 80(3)
PART – A – Reconciliation Statement
Pt. I
Basic Details
1
Financial Year
2
GSTIN
3A
Legal Name
< Auto>
3B
Trade Name (if any)
4
Are you liable to audit under any Act?
<< Please specify >>
(Amount in Rs.in all tables)
Pt. II
Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)
5
Reconciliation of Gross Turnover
A
Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement)
B
Unbilled revenue at the beginning of Financial Year
(+)
C
Unadjusted advances at the end of the Financial Year
(+)
D
Deemed Supply under Schedule I
(+)
E
Credit Notes issued after the end of the financial year but reflected in the annual return
(-)
F
Trade Discounts accounted for in the audited Annual Financial Statement bu
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tments (from 5P above)
B
Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover
C
D
E
F
Zero rated supplies without payment of tax
Supplies on which tax is to be paid by the recipient on reverse charge basis
Taxable turnover as per adjustments above (A-B-C-D)
Taxable turnover as per liability declared in Annual Return (GSTR9)
G
Unreconciled taxable turnover (F-E)
AT 2
8
Reasons for Un – Reconciled difference in taxable turnover
A B C
Reason 1
<< Text >>
Reason 2
<< Text >>
Reason 3
<< Text >>
Pt. III
Reconciliation of tax paid
9
Reconciliation of rate wise liability and amount payable thereon
Tax payable
Description
Taxable Value
Central tax
State tax / UT tax
Integrated Tax
Cess, if applicable
1
2
3
4
5
6
A
5%
B
5% (RC)
C
12%
D
12% (RC)
E
18%
F
18% (RC)
G
28%
H
28% (RC)
I
3%
J
0.25%
K
0.10%
L
Interest
M
Late Fee
N
Penalty
O
Others
P
Total amount to be paid as per tables above
Q
Total amount paid a
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ts or books of account
E
ITC claimed in Annual Return (GSTR9)
F
Un-reconciled ITC
ITC 1
13
Reasons for un-reconciled difference in ITC
A
Reason 1
<>
B
Reason 2
<>
C
Reason 3
<>
14
Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account
Description
Value
Amount of Total ITC
Amount of eligible ITC availed
1
2
3
4
A
Purchases
B
Freight / Carriage
C
Power and Fuel
D
Imported goods (Including received from SEZs)
E
Rent and Insurance
F
Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples
G
Royalties
H
Employees' Cost (Salaries, wages, Bonus etc.)
I
Conveyance charges
J
Bank Charges
K
Entertainment charges
L
Stationery Expenses (including postage etc.)
M
Repair and Maintenance
N
Other Miscellaneous expenses
O
Capital goods
P
Any other expense 1
Q
Any other expense 2
R
Total amount of eligible ITC av
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belief and nothing has been concealed there from.
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
Verification of registered person:
I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR-9C prepared and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet etc.
Signature
Place:
Date:
Name of Authorized Signatory
Designation/status
Instructions: –
1. Terms used:
(a) GSTIN: Goods and Services Tax Identification Number
2. It is mandatory to file all your
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ve to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.
5B
Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here)
5C
Value of all advances for which GST has been paid but the same has not
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ble on such revenue in the same financial year shall be declared here.
5I
Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here.
5J
Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall be declared here.
5K
Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here.
5L
There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here.
5M
There may be cases where the taxable value and the invoi
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tatement and turnover as declared in the Annual Return (GSTR 9) shall be specified here.
7
The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9).
7A
Annual turnover as derived in Table 5P above would be auto-populated here.
7B
Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
7C
Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
7D
Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
7E
The taxable turnover is derived as the difference between the annual turnover after adjustments declared i
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all be declared.
9P
The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here.
9Q
The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9).
10
Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here.
11
Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.
6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:-
Table No.
Instructions
12A
ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons
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e auto-populated here.
12E
Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here.
13
Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here.
14
This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid / was payable are to be declared here.
14R
Total ITC declared in Table 14A to 14Q above shall be auto populated her
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e end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Reconciliation Statement‖ in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.
PART – B- CERTIFICATION
I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:
* I/we have examined the-
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and
(c) the cash flow statement for the period beginning from ……..…to ending on ………, -attached herewith, of M/s …………… (Name), …………………….……&h
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e purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.
(B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books.
(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State.
4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR-9C.
5. In *
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hellip;…
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts:
*I/we report that the audit of the books of accounts and the financial statements of M/s. ………………..…………………. (Name and addr
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nnexed to, the *profit and loss account/income and expenditure account and balance sheet.
2. I/we report that the said registered person-
*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No.GSTR-9C.
4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications,
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the signatory …………………
Membership No………………
Date: ……………
Full address ………………………‖.
19. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:-
“FORM GST RVN-01
[See rule 109B]
Reference No.
Date –
To,
………………………………………..
………………………………………..
………………………………………..
GSTIN:……………………………….
Order No. –
Date –
Notice under section 108
Whereas it has come to the notice of the
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parte on the basis of available records and on merits
Place:
Signature:
Date:
Designation: Jurisdiction / Office -.”
20. In the said rules, for FORM GST APL-04, the following form shall be substituted, namely:-
“Form GST APL-04
[See rules 109B, 113 (1) and115]
SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT
Reference no. –
Date –
1. GSTIN/ Temporary ID/UIN –
2. Name of the appellant / person –
3. Address of the appellant / person-
4. Order appealed against or intended to be revised – Number- Date-
5. Appeal no. Date-
6. Personal Hearing –
7. Order in brief-
8. Status of order- Confirmed / Modified / Rejected
9. Amount of demand after appeal / revision:
Particulars
Central tax
State / UT tax
Integrated tax
Cess
Total
Amount in dispute / earlier order
Determined Amount
Amount in dispute /earlier order
Determined Amount
Amount in dispute /earlier order
Determined Amount
Amount in dispute /ear
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