Goods and Services Tax

Draft Rule for issue of Credit Transfer Document to be inserted in the CENVAT Credit Rules, 2004 for transfer of cenvat credit paid on specified goods available with a trader as on appointed date
GST
Dated:- 7-6-2017

A.(1) A manufacturer who was registered under Central Excise Act, 1944 (hereafter referred as manufacturer in this rule) may issue a document called Credit Transfer Document to evidence payment of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985, paid on goods manufactured and cleared by him before the date on which CGST Act, 2017 comes into force, under the cover of an invoice issued to a person who was not registered under the Central Excise Act, 1944 but is registered under the provisions of CGST Act, 2017 (hereafter referred to as dealer in this rule), subject to following limitations, conditions and procedures to be followed –
(i) The value of such goods in higher than rupees twenty five thousand per piece, bears th

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h it was cleared by him.
(v) Credit Transfer Document shall be issued within 30 days of the appointed date on which CGST Act, 2017 comes into force and copy of the corresponding invoices shall be enclosed with the Credit Transfer Document.
(vi) Copies of all invoices relating to buying and selling from manufacturer to the dealer, through intermediate dealers, is maintained by the dealer availing credit using CTDs.
(vii) CTD shall not be issued in favour of a dealer to whom invoice was issued for the same goods before the appointed date.
(viii) A dealer availing credit using Credit Transfer Document on manufactured goods shall not be eligible to avail credit under provision of rule 1(4) of Transition Rules made under CGST Act, 2017 on identical goods manufactured by the same manufacturer available in the stock of the dealer.
(ix) The dealer availing credit on the basis of Credit Transfer Document shall , at the time of making supply of such goods, mention the corresponding Cre

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r for verification on demand.
(6) Dealers availing credit on CTDs shall maintain record in the form TRANS 3B and such record shall be made available to the Central Excise officer for verification on demand.
[Note: Rule 9 of the CENVAT Credit Rules, 2004 shall be also amended to include Credit Transfer Document in the list of documents using which credit can be availed subject to the condition that such Credit Transfer Document is issued after the appointed date and within thirty days of the appointed date ]
Incorporate in TRANS 3
1 To be filed by manufacturer issuing CTDs
S. No.
GSTIN of the dealer whom CTD is issued
Total No. of CTDs issued
No. of invoices against which CTDs have been issued
Total quantity for which CTD issued
Total value of Goods for which CTDs have been issued
Central Excise duty paid on such goods.
2 To be filed by dealer availing Credit on CTD.
S. No.
GSTIN of the dealer issuing CTDs
Total No. of CTD received
No. of invoices against which

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Cenvat carried forward
Query (Issue) Started By: – arun aggarwal Dated:- 7-6-2017 Last Reply Date:- 7-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Sir
I am an exporter duely registered with excise as a manufacturer and taking cenvat on my purchases,
as I am exporting my products under bond without using the cenvat, resulting accumlated cenvat in my books.
now after GST can I carry the same as input credit and to be used as payment of GST
or I will get the refund under G

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Cabinet Secretary asks the different Ministries/Departments and Public Sector Undertakings (PSUs) under these Ministries to set-up and activate a GST Facilitation Cell to provide all possible support to the business and industry sector for the smooth roll-out of GST with effect from 1st July, 2017
GST
Dated:- 6-6-2017

The Cabinet Secretary, Government of India, Shri P.K. Sinha has asked the Secretaries of the different Ministries/Departments to set-up a Goods and Service Tax (GST) Facilitation Cell in their respective Department/Ministry. Shri Sinha said that the Cell, in turn, shall be in constant touch with the major industry and business associations relating to the respective Ministry/Department and provide all possible su

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etary further added that this would greatly facilitate the roll-out of GST.
The Cabinet Secretary in his letter to the Secretaries of the different Ministries/Departments has also asked them to ensure that all Public Sector Units (PSUs) under the administrative control of their respective Ministry/Department are GST Compliant before 1st July, 2017. He asked the Secretaries to have meeting(s) with all the CMDs/Chair Persons of the PSUs, if any, under their charge in order to sensitize them towards GST roll-out. The Cabinet Secretary further added that preferably each PSU may constitute a GST Cell, which, in turn, should be fully equipped with the complete knowledge of all the relevant GST Act/Rules/Rate Structure etc.
The Cabinet Secretary

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GST need to be GST ready.
The Revenue Secretary, Dr. Adhia had also mentioned that the new scheme of tax administration will have an impact on the work of various Ministries/Departments including PSUs and other autonomous bodies who are involved in the economic activity in one way or the other, therefore, there is need for a time bound schedule for undertaking GST awareness campaign and training programme for the officials of the respective Ministry/Department. The Revenue Secretary stated that National Academy of Customs, Excise and Narcotics (NACEN) has been mandated to conduct the GST training for the officers as well as for the representatives of trade and industry. He said that NECAN has a panel of resource persons/master trainers acr

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GST registration & Tax / GST applicable -reg
Query (Issue) Started By: – N Balachandran Dated:- 6-6-2017 Last Reply Date:- 22-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
​​​​​Sir,,
1. We are supplying and laying the pipes for water supply projects in various states ( Municipal Corporation & Water supply and sewage board ) and reporting the turnover in respective states under VAT act. Since projects & Works contract are classified under Works contract Services under GST act, Can we have Centralised GST Registration at Head Office, Chennai and do the billing from to there to all customers outside state of Tamil Nadu instead of having GST registration in different states? (OR ) Is it requir

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MISMATCH FORMATS
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Bills
Forms
MISMATCH FORMATS of GST – Returns – Final Draft Rules 3-6-2017
Results of Matching after filing of the Returns of September (to be filed by 20th October)
–
=============
Document 1
GOODS AND SERVICES TAX RULES, 2017
MISMATCH FORMATS
Results of Matching after filing of the Returns of September (to be filed by 20th October)
Bill of Entry No. /Invoice/Debit
Month
Note/Credit Note
Date Number
Taxable Value
ITC/Output Liability
Interest
State
Integrated Central / UT
Cess Integrated
Central State
Cess
A. Finally Accepted Input Tax Credit
Details of Invoices, Debit and Credit Notes of the month o

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/Duplicates that have led to increase of liability in the return for September filed by 20th October
Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by
20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the return
for month of September to be filed 20th October
1 July
2 July of invoices. Debit and Credit Notes of the month of August that were found to be duplica
Two Months
Two Months
Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return
September filed by 20th October
August
2

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st
C.2
Two Months
Two Months
Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return
for October to be filed by 20th November
1
September
2
September
One Month
One Month
C.3
Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will
become payable in the return of October return to be filed by 20th November
September
2
September
One Month-high
One Month-high
D.
D.1
Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December
Details of Invoices, Debit and Credit Notes of the month of September t

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GST PCT-05
Authorization/withdrawal of authorization of Goods and Service Tax Practitioner
Bills
Forms
GST PCT-05 of GST – Returns – Final Draft Rules 3-6-2017
Form GST PCT-05
–
=============
Document 1Form GST PCT-05
[See Rule
]
Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
To
The authorized officer
Central Tax/State Tax.
Sir/Madam
PART-A
I/We >:
Sr.
No.
List of Activities
Check box
1.
To furnish details of outward and inward supplies
2.
T

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GST PCT-04
Order of Rejection of Application for enrolment as GST Practitioner/ Or Disqualification to function as GST Practitioner
Bills
Forms
GST PCT-04 of GST – Returns – Final Draft Rules 3-6-2017
Form GST PCT-04
–
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Document 1Reference No.
To
Name
Address
Enrollment Number
Form GST PCT-04
[See Rule ]
Date-
Order of rejection of enrolment as GST Practitioner
This has reference to your reply dated – in response to the notice to show cause dated –
Whereas no reply

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GST PCT-03
Show Cause Notice for disqualification
Bills
Forms
GST PCT-03 of GST – Returns – Final Draft Rules 3-6-2017
Form GST PCT-03
–
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Document 1Form GST PCT-03
[See Rule ]
Reference No.
Το
Name
Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
Date
It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
2.
You are hereby called upon to show cause as to why the ce

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GST PCT-02
Enrolment Certificate for Goods and Service Tax Practitioner
Bills
Forms
GST PCT-02 of GST – Returns – Final Draft Rules 3-6-2017
Form GST PCT-02
–
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Document 1
Form GST PCT-02
[See Rule -]
Enrolment Certificate of Goods and Services Tax Practitioner
1. Enrolment Number
2.
PAN
3.
Name of the Goods and Services Tax
Practitioner
4.
Address and Contact Information
5.
Date of enrolment as GSTP
Date
Enrolment Authority
Designation.
Signature of

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GST PCT-01
Application for Enrolment as Goods and Service Tax Practitioner
Bills
Forms
GST PCT-01 of GST – Returns – Final Draft Rules 3-6-2017
Form GST PCT -01
–
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Document 1Form GST PCT – 1
[See Rule ]
Application for Enrolment as Goods and Services Tax Practitioner
Part-A
State/UT-
District –
☑
(i) Name of the Goods and Services Tax Practitioner
(As mentioned in PAN)
(ii)
PAN
(iii) Email Address
(iv) Mobile Number
Note – Information submitted above is subject to online verification before proceeding to fill up Part-B.
1.
Enrolling Authority
2.
State/UT
3.
Date of application
4
Enrolment sought as:
5.
Membership Number
5.1
PART B
Membership Type (drop down will
change based the institute selected)
Date

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gnation of the post held at the time of
retirement
Scanned copy of Pension Certificate issued by AG office or
any other document evidencing retirement
8.
Applicant Details
8.1
Full name as per PAN
Father's Name
8.2
8.3
Date of Birth
8.4
Photo
8.5
Gender
8.6
Aadhaar
8.7
PAN
8.8
Mobile Number
8.9
Landline Number
8.10
Email id
9.
Professional Address
9.1
Building No./ Flat No./Door No.
9.2
Floor No.
9.3
Name of the Premises / Building
9.4
Road/Street Lane
9.5
Locality/Area / Village
9.6
District
9.7
State
9.8
PIN Code
10.
Qualification Details
(Any three will be mandatory)
10.1
Qualifying Degree
10.2
Affiliation University / Institute
Consent
I on behalf of the holder of Aadhaar number
give consent to “Goods and Services Tax Network” to obt

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GSTR-11
Inward supplies statement for persons having Unique Identification Number (UIN)
Bills
Forms
GSTR-11 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-11
–
=============
Document 1
Form GSTR -11
[See Rule -]
Statement of inward supplies by persons having Unique Identification Number (UIN)
1.
UIN
2.
Name of the person having UIN
Auto populated
3. Details of inward supplies received
GSTIN
of
supplier
Invoice/Debit
Note/Credit Note
details
Rate
Taxable
value
1
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
No Date Value
Integrated
tax
Central
Tax
3
4
5
6
7
8
State/
UT Tax
9
CESS
10
3A. Invoices received
3B. Debit/Credit Note received
4. Refund amount
Integrated t

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GSTR-08
Statement for Tax Collection at Source
Bills
Forms
GSTR-08 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-8
 
–
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Document 1
Form GSTR – 8
[See Rule -]
Statement for tax collection at source
Year
Month
GSTIN
1.
2.
(a)
Legal name of the registered person
(b) Trade name, if any
3. Details of supplies made through e-commerce operator
Auto Populated
Auto Populated
(Amount in Rs. for all Tables)
GSTIN of
the
supplier
Details of supplies made which attract TCS
Amount of tax collected at source
Gross value of
Value of Net amount liable
Integrated Tax
Central Tax
State/UT Tax
supplies made
supplies
for TCS
returned
1
2
3
4
5
6
7
3A. Supplies made to registered

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d Tax
Central Tax
State / UT Tax
7. Interest payable and paid
Description
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Tax payable
Amount paid
2
3
Amount of interest
payable
2
Amount paid
3
8. Refund claimed from electronic cash ledger
Description
Tax
Interest
Penalty
Other
2
3
4
5
Debit Entry Nos.
6
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and
submissions of return]
Description
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Tax paid in cash
2
Interest
3
Verification
I hereby solemnly affirm and declare that the information given herein above is

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GSTR-07A
Tax Deduction at Source Certificate
Bills
Forms
GSTR-07A of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-7A
 
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Document 1
1. TDS Certificate No. –
2. GSTIN of deductor –
3. Name of deductor –
4. GSTIN of deductee-
5. (a) Legal name of the deductee –
Form GSTR 7A
[See Rule -]
Tax Deduction at Source Certificate
(b) Trade name, if any –
6. Tax period in which tax deducted and accounted for in GSTR-7 –
7. Amount of tax deducte

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GSTR-07
Return for Tax Deduction at Source
Bills
Forms
GSTR-07 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-7
–
=============
Document 1
Form GSTR-7
[See Rule…]
Return for Tax Deducted at Source
1.
GSTIN
2.
(a) Legal name of the Deductor
(b) Trade name, if any
3. Details of the tax deducted at source
GSTIN
of deductee
1
Amount paid to deductee on which tax is
deducted
2
Year
Month
Auto Populated
Auto Populated
(Amount in Rs. for all Tables)
Amount of tax deducted at source
Integrated Tax
Central Tax
State/UT Tax
3
4
5
4. Amendments to details of tax deducted at source in respect of any earlier tax period
Month
Original details
GSTIN of
deductee
Revised details
Amount paid to
d

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ed Tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of tax
and submissions of return]
Description
1
(b) Integrated Tax
(b) Central Tax
(c) State/UT Tax
Tax paid in cash
2
Interest
3
Late fee
4
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 of Authorized Signatory
Name of Authorized Signatory
Designation/Status….
49
49
Instructions –
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. TDS: Tax Deducted at So

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GSTR-06A
Details of supplies auto drafted from GSTR-1 or GSTR-5 to ISD
Bills
Forms
GSTR-06A of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-6A
–
=============
Document 1
Form GSTR-6A
[See Rule…..]
Details of supplies auto-drafted from
(Auto-drafted from GSTR-1)
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
Year
Month
(Amount in Rs. for all Tables)
GSTIN
of supplier
Invoice deta

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GSTR-06
Return for input service distributors
Bills
Forms
GSTR-06 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-6
–
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Document 1
Form GSTR-6
[See Rule…..]
Return for input service distributor
GSTIN
1.
2.
(a)
(b)
Legal name of the registered person
Trade name, if any
3. Input tax credit received for distribution
Year
Month
(Amount in Rs. for all Tables)
Amount of Tax
GSTIN
of
Invoice details
supplier
No
Date Value
Rate
Taxable
value
Integrated tax Central Tax
State/UT
Tax
CESS
1
2
3
4
5
7
8
9
10
4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)
Description
(a) Total ITC available for distribution
(b) Amount of eligible

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5
7
8
9
10
11
12
13
6A. Information furnished in Table 3 in an earlier period was incorrect
6B. Debit Notes/Credit Notes received [Original]
6C. Debit Notes/Credit Notes [Amendments]
7. Input tax credit mis-matches and reclaims to be distributed in the tax period
Description
1
7A. Input tax credit mismatch
7B. Input tax credit reclaimed on rectification of mismatch
Integrated
tax
Central
Tax
State/
Cess
UT Tax
2
3
4
5
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus)
GSTIN of
recipient
No.
ISD credit no.
Date
ISD invoice
Input tax distribution by ISD
No.
Date
Integrated
Tax
Central State Tax
CESS
Tax
1
2
3
4
5
6
7
8
9
8A. Distribution of the amount of eligible I

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tral Tax
(b) State/UT Tax
Bank Account Details (Drop Down)
Fee
Other
Debit Entry Nos.
2
3
4
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 of Authorized Signatory
Name of Authorized Signatory
Designation/Status…
45
a. GSTIN:
b. ISD:
Goods and Services Tax Identification Number
Input Service Distributor
Instructions:
1. Terms Used:
C. ITC:
Input tax Credit.
2. GSTR 6 can only be filed only after 10th of the month and before 13th of the month succeeding the tax
period.
3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on

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GSTR-05A
Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India
Bills
Forms
GSTR-05A of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-5A
–
=============
Document 1
Form GSTR-5A
(See Rule -)
Details of supplies of online information and database access or retrieval services by a person located
outside India made to non-taxable persons in India
1.
GSTIN of the supplier-
2.
(a) Legal name of the registered person –
(b) Trade name, if any –
3.
Name of the Authorised representative in India filing the return
4.
Period:
Month –
Year-
5.
Taxable outward supplies made to consumers in India
(Amount in Rupees)

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GSTR-05
Return for Non Resident Taxable Persons
Bills
Forms
GSTR-05 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-5
–
=============
Document 1
1. GSTIN
Form GSTR-5
(See Rule….)
Return for Non-resident taxable person
Year
Month
Auto Populated
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Auto Populated
(c) Validity period of registration
Auto Populated
3. Inputs/Capital goods received from Overseas (Import of goods
(Amount in Rs. for all Tables)
Details of bill of entry
Amount
Rate
No.
Date
Value
1
2
3
4
Taxable
value
5
Integrated Tax
6
Cess
7
Amount of ITC available
Integrated Tax
Cess
8
4. Amendment in the details furnished in any earlier return
Original details
Revised details
Bill of entry
Bill of entry
Rate Taxable
Amount
value
No
Date
No
Date Value
Integrated
Tax
1
2
3
4
5
6
7
8
9
Differential ITC
(+/_)
Amount of ITC
available
Cess Integrated Cess Integrated Cess
Tax

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ails 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 Rate Taxable
details of original
Amount
Value
Place of
supply
Debit/Credit Notes
GSTIN No. Date
GSTI No. Date Value
N
Integrated Central
Tax
State Cess
Tax
UT Tax
2
3
4
5
7
8
9
10
11
12
13
14
8A. If the invoice details furnished earlier were incorrect
8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for
Earlier tax periods in Table 7
Rate of tax
Total taxable
value
Amount
Integrated Tax
Central Tax
State/UT Tax
Cess
2
Tax period for which the details are being revised
9A. Intra-State Supplies [Rate wise]
9B. Inter-State Supplies [Rate wise]
Place of Supply (Name of State)
3
37

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/interest payment [to be populated after payment of tax and
submissions of return]
Description
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
2
Tax paid through ITC
Integrated tax
3
Interest
Late fee
Cess
4
5
6
38
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
Signatures of Authorized Signatory
Name of Authorized Signatory
Designation/Status…
39
Instructions:-
1. Terms used:
a. GSTIN: Goods and Services Tax Identification Number
b. UIN:
Unique Identity Number
c. UQC:
Unit Quantity Code
d. HSN:
e. POS:
Harmonized System of Nomenclature
Place of Supply (Respective State)
f. B to B:
From one registered person to another registered person
g. B to C:
From registered person to unregistered person
2. GSTR-5 is applicable to non-resident taxable person and it is a mo

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iii.
For all B to C supplies (whether inter-State or intra-State) where invoice value is up
to Rs. 2,50,000/- State-wise summary of supplies shall be filed in Table 7.
8. Table 8 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.
9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies
where invoice value is more than Rs 250000/-.
10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and
negative ITC on account of amendment to import of goods in the current tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the
respective ledgers.
40
40
Statute, statutory provisions legislation, law, enactment,

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GSTR-04A
Auto drafted details for registered persons opting composition levy
Bills
Forms
GSTR-04A of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-04A
–
=============
Document 1
1. GSTIN
Form GSTR-4A
[See Rule…..]
Auto-drafted details for registered person opting for composition levy
(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
Year
Quarter
Auto Populated
Auto Populated
3. Inward supplies received from registered person including supplies attracting
reverse charge
GSTIN
of
Invoice details
Rate Taxable
Amount of tax
value
supplier
Place of
supply
(Name of
1
3A.
3
No. Date
Value
2
4
5
6
8
Integrated Central Tax Sta

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GSTR-04
Quarterly return for registered persons opting composition levy
Bills
Forms
GSTR-04 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-4
–
=============
Document 1
Form GSTR-4
[See Rule…..]
Quarterly return for registered person opting for composition levy
Year
Quarter
1.
GSTIN
2.
(a)
Legal name of the registered person
Auto Populated
(b)
Trade name, if any
Auto Populated
3.
(a)
Aggregate Turnover in the preceding Financial Year
(b) Aggregate Turnover – April to June, 2017
4. Inward supplies including supplies on which tax is to be paid on reverse charge
GSTIN
of
supplier
Invoice details
Rate Taxable
Amount of Tax
value
No.
Date Value
1
2
3
4
5
8
Integrated Central Tax State/UT Tax
Tax
7
CESS
Place of
supply
(Name of
State)
9
10
11
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)
4B. Inward supplies received from a registered supplier (attracting reverse

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arlier tax periods in Table No. 6
Quarter Rate
Original details
Revised details
Turnover
Central Tax
State/UT tax
Turnover
Central Tax
State/UT Tax
1
2
3
4
5
6
7
8
8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply
Rate
Gross
Advance
Paid
2
Place of supply
(Name of State)
Amount
Integrated Tax Central Tax
State/UT Tax
Cess
3
4
5
6
7
1
(II)
8A.
Information for the current quarter
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
8A (1). Intra-State supplies (Rate Wise)
8A (2). Inter-State Supplies (Rate Wise)
8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [
reflected in Table 4 above]
(tax amount to be reduced from output tax liability)
8B (1). Intra-State Supplies (Rate Wise)
8B (2). Intra-State Supplies (Rate Wise)
8A(1)
8A(2) 8B(1) 8B(2)
II Amendments of information fu

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egrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in cash
Interest
2
3
Late fee
4
Verification (by authorized signatory)
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
Signature of Authorized Signatory
Name of Authorized Signatory
33
Date
Instructions:
1. Terms used:
Designation/Status..
(a) GSTIN:
(b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at Source
2. The details in GSTR-4 should be furnished between 11th and 18th 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
and should be auto-populated in subsequent year

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GSTR-03A
Notice to return defaulter u/s 46
Bills
Forms
GSTR-03A of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR – 3A
[See rule – ]
Reference No:
Date:
To
__________ GSTIN
– Name
_________________ Address
Notice to return defaulter u/s 46 for not filing return
Tax Period –
Type of Return –
Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date.
2. You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed u/s 62 of the Act, based on the relevant material

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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 addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act.
4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order.
Signature
Name
Designation
–
=============

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GSTR-03
Monthly return
Bills
Forms
GSTR-03 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-3
–
=============
Document 1
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
Form GSTR-3
[See Rule ]
Monthly return
Year
Month
Auto Populated
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
3. Turnover
Sr.
Type of Turnover
Amount
No.
1
2
3
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
(iii)
(iv)
(v)
(vi)
Zero rated supply without payment of Tax
Deemed exports
Exempted
Nil Rated
(vii)
Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate
1
Taxable Value
2
Amount of Tax
Integrated Tax
3
CESS
4
A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]
B. Supplies attracting reverse charge-Tax payable by recipient of supply
C. Zero rated supply made with payment of Integ

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se]
C
Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
Intra-state supplies
(II)
A
Taxable supplies (other than reverse charge) [Rate wise]
B
Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of tax
Taxable Value
Amount of tax
1
2
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
6
(I)
Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
24
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of tax
Differential
Taxable Value
Amount of tax
Integrated Tax
Central Tax
4
State/UT Tax
5
CESS
(I)
Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)
6. Input tax credit

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duce
Notes
(d)
Reclaim on rectification of mismatch credit note
Reduce
Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted
Reduce
with tax on supplies made in current tax period
(g)
Input Tax credit reversal/reclaim
Add/Reduce
25
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated tax
Central tax
State/UT Tax
CESS
2
3
4
5
6
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit Reversal/reclaim
8D. On account of mismatch/ rectification /other
reasons
9. Credit of TDS and TCS
1
(a)
(b)
TDS
TCS
Amount
Integrated tax
2
Central tax
State/UT Tax
3
10.
Interest liability (Interest as on
On account of
Output
ITC
liability claimed on account of
on mismatched other ITC
mismatch invoice
On
Undue exces
claims or
Credit of
interest on
Interest
Delay in
liability
payment |
Total
interest
excess
rec

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Down)
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and
submissions of return]
Description
Tax paid in
cash
Tax paid through ITC
Interest
Late fee
Integrated tax
Central Tax
State/UT Tax Cess
1
(b) Central Tax
(c) State/UT Tax
(d) Cess
2
3
4
5
6
7
8
(a) Integrated tax
27
27
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
Signatures of Authorized Signatory
Name of Authorized Signatory
Designation/Status..
28
Instructions:
1. Terms Used :-
a) GSTIN:
b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at source
c) TCS:
Tax Collected at source
2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.
3. Electronic liability register, electronic cash ledger and electronic credit ledg

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GSTR-02A
Details of supplies auto drafted from GSTR-1 or GSTR-5 to recipient
Bills
Forms
GSTR-02A of GST – Returns – Final Draft Rules 3-6-2017
FORM GSTR-2A
 
–
=============
Document 1
FORM GSTR-2A
[See Rule…..]
Details of auto drafted supplies
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
PART A
Year
Month
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
GSTIN
of supplier
(Amount in Rs. for all Tables)
Invoice details
Rate Taxable
Amount of tax
value
Place of supply
(Name of State)
Integrated Central State/
Cess
No. Date Value
123 4 5 6 tax Tax UT Tax 10 11

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GSTR-02
Details of inward supplies of goods or services
Bills
Forms
GSTR-02 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-2
–
=============
Document 1
1. GSTIN
Form GSTR-2
[See Rule…..]
Details of inward supplies of goods or services
Year
Month
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
3. Inward supplies received from a registered person other than the supplies
attracting reverse charge
(Amount in Rs. for all Tables)
Amount of Tax
Place of Whether input
supply or input
Amount of ITC available
GSTIN Invoice details Rate Taxable
of
value
supplier
No Date Value
tax
Integrated Central State/ CESS
Tax UT
Tax
1
23
4
5
6
7
8
Tax
(Name service/Capital Integrated Central State/ Cess
of goods (incl
Tax UT Tax
State)
plant and
machinery)/
Ineligible for
ITC
10
11
12
13
14
15
16
Rate Taxable
value
GSTIN
4. Inward supplies on which tax is to be paid on reverse char

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f 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
original invoice
/Bill of entry No
Revised details of Rate Taxable
invoice
GSTIN No. Date GSTIN No. Date Value
value
Amount
Place Whether
of input or
supply
Amount of ITC available
input
service/
Cess
Tax
Integrated Central State/UT|Cess
Tax
Tax
Integrated Central State/UT
Capital
Tax Tax Tax
goods/
Ineligible
123456789 10 11 12 13 14 for ITC) 16 17 18
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]-If
details furnished earlier were incorrect
19
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details
furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit

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)
Amount
Integrated
Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
(I)
10A.
Information for the current month
Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter -State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [
reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
16
II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information]
Amendment relating to information furnished in S.
Month
No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
11. Input Tax Credit Reversal / Reclaim
Description for reversal of ITC
To be added to or
Amount of ITC
1
A. Information for the current tax period
(a) Amount in terms of rule 2(2) of ITC Rules
(b) Amount in terms of r

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n of invoices/debit notes
Tax liability on mismatched credit notes
Add
Add
Reclaim on account of rectification of mismatched invoices/debit
(c)
Reduce
notes
(d)
Reclaim on account of rectification of mismatched credit note
Reduce
(e)
Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted with tax on
supplies made in current tax period
Reduce
13. HSN summary of inward supplies
Sr. No. HSN Description UQC Total Total Total Amount
17
(Optional
if HSN is
furnished)
Quantity value
Taxable Integrated Central
Value
State/UT Cess
Tax
Tax
Tax
1234567891011
Verification (by authorized signatory)
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:
Signatures.
Name of Authorized Signatory.
Designation/Status…
18
Instructions –
1. Terms used:
a. GSTIN:
Goods

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t 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;
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 supplies received from registered person, where it is required only if the
same is different from the location of the recipient;
(viii) Recipient will have the option to accept invoices auto populated as well as add invoices,
pertaining to reverse charge only when the time of supply arises in terms of section 12 or
13 of the Act; and
(ix)
Recipient tax payer is required to declare in Column No. 12 whether t

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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 ITC.
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 i.e. whether for business
purpose or non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it
including adjustments against invoices issued should be reported in Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability
due to rectification of mismatch on account of filing of GSTR-

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GSTR-01A
Details of auto drafted supplies of goods or services
Bills
Forms
GSTR-01A of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-1A
–
=============
Document 1
Form GSTR-1A
[See Rule -]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6)
1.
GSTIN
2.
(a) Legal name of the registered person
Year
Month
(b) Trade name, if any
3. Taxable outward supplies made to registered persons including supplies attracting reverse charge
other than the supplies covered in Table No. 4
GSTIN/
UIN
Invoice details
Rate
Taxable
value
Amount
Place of
No. Date Value
Integrated
Tax
Central
State /
Cess
Tax
UT Tax
1
2
3
4
5
6
7
8
9
10
Supply
(Name of
State)
11
3A. Supplies other than

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