The Haryana Goods and Services Tax (Tenth Amendment) Rules, 2018.
78/GST-2 Dated:- 11-9-2018 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 11th September, 2018
No. 78/GST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Haryana Goods and Services Tax (Tenth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), in rule 22, in sub-rule (4),-
(i) for the sign “.” existing at the end, the sign “:” shall be substituted; and
(ii) the following proviso shall be inserted, name
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in rule 55, in sub-rule (5), after the words “completely knocked down condition”, the words “or in batches or lots” shall be inserted.
5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:-
'(E) “Adjusted Total Turnover” means the sum total of the value of-
(a) the turnover in the State, as defined under clause (112) of section 2, excluding the turnover of services; and
(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and nonzero rated supply of services, excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.'.
6. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely:-
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-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017.”.
7. In the said rules, in rule 138A, in sub-rule (1),-
(i) in the proviso for the sign “.” existing at the end, the sign “:” shall be substituted; and
(ii) the following proviso shall be inserted, namely:-
“Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.
8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-
“FORM GST REG-20
[see rule 22(4)]
Reference No. –
Date –
To
Name
Address
GSTIN/UIN
Show Cause Notice No.
Date-
Order for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN – dated in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made dur
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(includes inputs/capital goods directly sent to place of business /premises of job worker)
GSTIN/State in case of unregistered jobworker
Challan No.
Challan date
Description of goods
UQC
Quantity
Taxable value
Type of goods (Inputs/capital goods)
Rate of tax (%)
Central tax
State/UT tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
10
11
12
5. Details of inputs/capital goods received back from job worker or sent out from business place of job work
(A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
GSTIN/State of job worker if unregistered
Challan No. issued by job worker under which goods have been received back
Date of challan issued by job worker under which goods have been received back
Description of goods
UQC
Quantity
Original challan No. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work do
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al
Invoice date in case supplied from premises of job worker issued by the Principal
Description of goods
UQC
Quantity
Original challan no. under which goods have been sent for job work
Original challan date under which goods have been sent for job work
Nature of job work done by job worker
Losses & wastes
UQC
Quantity
1
2
3
4
5
6
7*
8*
9
10
11
Instructions:
1. Multiple entry of items for single challan may be filled.
2. Columns (2) and (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) and (3) in Table (A) and Table (B) are optional.
3. Columns (7) and (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
6. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge an
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tax
E
Deemed Exports
F
Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)
G
Inward supplies on which tax is to be paid on reverse charge basis
H
Sub-total (A to G above)
I
Credit Notes issued in respect of transactions specified in (B) to (E) above (-)
J
Debit Notes issued in respect of transactions 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 on which tax is not payable as declared in returns filed during the financial year
A
Zero rated supply (Export) without payment of tax
B
Supply to SEZs without payment of tax
C
Supplies on which tax is to be paid by the recipient on reverse charge basis
D
Exempted
E
Nil Rated
F
Non-GST supply
G
Sub-total (A to F above)
H
Credit Notes issued in respect
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erse charge (other than B above)on which tax is paid & ITC availed
Inputs
Capital Goods
Input Services
D
Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
Inputs
Capital Goods
Input Services
E
Import of goods (including supplies from SEZs)
Inputs
Capital Goods
F
Import of services (excluding inward supplies from SEZs)
G
Input Tax credit received from ISD
H
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 as declared in returns filed during the financial year
A
As per Rule 37
B
As per Rule 39
C
As per Rule 42
D
As per Rule 43
E
As per
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IV
Details of tax paid as declared in returns filed during the financial year
9
Description
Tax Payable
Paid through cash
Paid through ITC
Central Tax
State Tax/UT Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
Pt. V
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
Taxable Value
Central Tax
State Tax / 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
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supplies
HSN Code
UQC
Total Quantity
Taxable Value
Rate of Tax
Central Tax
State Tax/UT
Tax
Integrated Tax
Cess
1
2
3
4
5
6
7
8
9
19
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.
Signature
Name of Authorised Signatory
Designation / Status
Place
Date
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. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. Part II consists of the details of all outward supplies and advances received dur
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Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details.
4C
Aggregate value of exports (except supplies 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 t
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und vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
5A
Aggregate value of exports (except supplies to SEZs) on which tax has 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.
5H
Aggregate value of credit notes issued in respect of supplies declared in 5A,5B,5C, 5D, 5E and 5F shall be declared here.
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all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions 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 rever
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be declared here. Table 4(A) (2) of FORM GSTR-3B may be used for filling up these details.
6G
Aggregate value of input tax 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 unde
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he aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I.
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.
8E & 8F
Aggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D.
8G
Aggregate value of IG
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eturns 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) of FORM GSTR-3B may be used for filling up these details.
13
Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4 (A) of FORM GSTR-3B may be us
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med 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 principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the HGST Act shall be declared here.
16C
Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
17 and 18
Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding
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ed during the financial year
A
Taxable
B
Exempted, Nil-rated
C
Total
7
Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year
Description
Taxable Value
Central Tax
State Tax/UT Tax
Integrated 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 as declared in returns filed during 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
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Total Refund sanctioned
C
Total Refund Rejected
D
Total Refund Pending
E
Total demand of taxes
F
Total taxes paid in respect of E above
G
Total demands pending out of E above
16
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.
Signature
Name of Authorised Signatory
Designation / Status
Place
Date
Instructions: –
1. The details for the period between July 2017 to M
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xempted, 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.
8B
Aggregate value of all goods i
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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 15E above shall be declared here.
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