West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2018
1339-F.T. Dated:- 13-9-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
\nFINANCE DEPARTMENT
\nREVENUE
\nNOTIFICATION
\nNo. 1339-F.T.
\nDated, Howrah, the 13th day of September, 2018
\nIn exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
\n(1) These rules may be called the West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2018.
\n(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 4th day of September, 2018.
\n2. In the West Bengal Goods and Services Tax Rules, 2017, –
\n(i) in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-
\n"Provided that where the p<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be inserted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n"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.". = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n %) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n goods have been sent for job work = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t Notes issued in respect of transactions specified in (B) to (E) above (-) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vailed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ss = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lies 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n are as follows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ceived from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nput tax credit as declared in Table 6B and 6H shall be auto-populated here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pril 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n which tax is payable on reverse charge basis (net of debit\/credit notes) declared in returns filed during the financial year = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tal demand of taxes = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nAggregate 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" West Bengal Goods and Services Tax (Eighth Amendment) Rules, 20181339-F.T. Dated:- 13-9-2018 West Bengal SGSTGST – StatesWest Bengal SGSTWest Bengal SGSTGOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1339-F.T. Dated, Howrah, the 13th day of September, 2018 In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax … Continue reading “West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2018”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13869","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13869","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13869"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13869\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(iv) in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:-
\n'(E) "Adjusted Total Turnover" means the sum total of the value of-
\n (a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and
\n (b) the turnover of zero-rated supply of services determined in terms of clause (D) above and nonzero-rated supply of services,
\n excluding-
\n (i) the value of exempt supplies other than zero-rated supplies; and
\n (ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any,
\n during the relevant period.'.
\n(v) with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-
\n"(10)The persons claiming refund of integrated tax paid on exports of goods or services should not have –
\n (a) received supplies on which the benefit of <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(vii) for FORM GST REG-20, the following FORM shall be substituted, namely:-
\n“FORM GST REG-20
\n[See rule 22(4)]
\nReference No. –
\nDate –
\nTo
\nName
\nAddress
\nGSTIN\/UIN
\nShow Cause Notice No.
\nDate-
\nOrder for dropping the proceedings for cancellation of registration
\nThis 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 during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons:
\n< < text > >
\nor
\nThe above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the We<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Central tax
\n State\/UT tax
\nIntegrated tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n5. Details of inputs\/capital goods received back from job worker or sent out from business place of job work
\n(A) Details of inputs\/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
\n GSTIN \/State of job worker if unregistered
\n Challan No. issued by job worker under which goods have been receive d back
\n Date of challan issued by job worker under which goods have been receive d back
\n Description of goods
\n UQC
\n Quantity
\n Original challan No. under which goods have been sent for job work
\n Original challan date under which goods have been sent for job work
\n Nature of job work done by job worker
\n Losses & wastes
\n UQC
\n Quantity
\n1
\n2*
\n3*
\n4
\n5
\n6
\n7*
\n8*
\n9
\n10
\n11
\n(B) Details of inputs \/ capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses an<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNature of job work done by job worker
\nLosses & wastes
\nUQC
\nQuantity
\n1
\n2
\n3
\n4
\n5
\n6
\n7*
\n8*
\n9
\n10
\n11
\nInstructions:
\n1. Multiple entry of items for single challan may be filled.
\n2. Columns (2) & (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) & (3) in Table (A) and Table (B) are optional.
\n3. Columns (7) & (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.
\n6. Verification
\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
\n Signature
\n Place
\nName of Authorised Signatory ………
\nDate
\n Designation \/Status………………… “.
\n(ix) after FOR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nJ
\nDebit Notes issued in respect of transactions specified in (B) to (E) above (+)
\nK
\n Supplies \/ tax declared through Amendments (+)
\nL
\nSupplies \/ tax reduced through Amendments (-)
\nM
\nSub-total (I to L above)
\nN
\nSupplies and advances on which tax is to be paid (H + M) above
\n5
\nDetails of Outward supplies on which tax is not payable as declared in returns filed during the financial year
\nA
\nZero rated supply (Export) without payment of tax
\nB
\nSupply to SEZs without payment of tax
\nC
\nSupplies on which tax is to be paid by the recipient on reverse charge basis
\nD
\nExempted
\nE
\nNil Rated
\nF
\nNon-GST supply
\nG
\nSub-total (A to F above)
\nH
\nCredit Notes issued in respect of transactions specified in A to F above (-)
\nI
\nDebit Notes issued in respect of transactions specified in A to F above (+)
\nJ
\n Supplies declared through Amendments (+)
\nK
\nSupplies reduced through Amendments (-)
\nL
\nSub-Total (H to K<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInputs
\nCapital Goods
\nInput Services
\nE
\nImport of goods (including supplies from SEZs)
\nInputs
\nCapital Goods
\nF
\nImport of services (excluding inward supplies from SEZs)
\nG
\nInput Tax credit received from ISD
\nH
\nAmount of ITC reclaimed (other than B above) under the provisions of the Act
\n I
\nSub-total (B to H above)
\n J
\nDifference (I – A above)
\n K
\nTransition Credit through TRAN-I (including revisions if any)
\n L
\nTransition Credit through TRAN-II
\nM
\nAny other ITC availed but not specified above
\nN
\nSub-total (K to M above)
\nO
\nTotal ITC availed (I + N above)
\n7
\nDetails of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
\nA
\nAs per Rule 37
\nB
\nAs per Rule 39
\nC
\nAs per Rule 42
\nD
\nAs per Rule 43
\nE
\nAs per section 17(5)
\nF
\nReversal of TRAN-I credit
\nG
\nReversal of TRAN-II credit
\nH
\nOther reversals (pl. specify)
\nI
\nTotal ITC Reversed (A to H above)
\nJ
\nNet ITC Available for Utilization (6O – 7I)
\n8
\nOther ITC related infor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nLate fee
\nPenalty
\nOther
\nPt. V
\nParticulars 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
\nDescription
\nTaxable Value
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n10
\n Supplies \/ tax declared through Amendments (+) (net of debit notes)
\n11
\nSupplies \/ tax reduced through Amendments (-) (net of credit notes)
\n12
\nReversal of ITC availed during previous financial year
\n13
\nITC availed for the previous financial year
\n14
\nDifferential tax paid on account of declaration in 10 & 11 above
\nDescription
\nPayable
\nPaid
\n1
\n2
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nPt. VI
\nOther Information
\n15
\nParticulars of Demands and Refunds
\nDetails
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\nInterest
\nPenalty
\nLate Fee \/ Others
\n1\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPayable
\nPaid
\n1
\n2
\n3
\nA
\n Central Tax
\nB
\n State Tax
\nVerification:
\nI 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.
\n Signature
\nPlace
\nName of Authorised Signatory
\nDate
\nDesignation \/ Status
\nInstructions: –
\n1. Terms used:
\na. GSTIN: Goods and Services Tax Identification Number
\nb. UQC: Unit Quantity Code
\nc. HSN: Harmonized System of Nomenclature Code
\n 2. The details for the period between July 2017 to March 2018 are to be provided in this return.
\n3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the fi<\/p>\n
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\n4D
\nAggregate 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.
\n4E
\nAggregate 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.
\n4F
\nDetails 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.
\n4G
\nAggregate 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<\/p>\n
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\n5B
\nAggregate 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.
\n5C
\nAggregate 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.
\n5D,5E and 5F
\nAggregate 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 also be declared here.
\n5H
\nAggregate 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.
\n5I
\nAggregate value of debit notes issued in respect of supplies d<\/p>\n
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\nTable No.
\nInstructions
\n6A
\nTotal input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
\n6B
\nAggregate 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.
\nThis 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.
\n6C
\nAggregate 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, capital goo<\/p>\n
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\n6H
\n Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
\n6J
\n 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.
\n6K
\n 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.
\n6L
\n Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
\n6M
\n 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 ITC01 and FORM ITC-02 in the financial year shall be <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 8C
\n 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.
\n8E & 8F
\nAggregate value of the input tax credit which was available in FORM GSTR2A (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.
\n8G
\nAggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.
\n8H
\nThe input t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n12
\nAggregate 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.
\n13
\nDetails of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details.
\n7. Part VI consists of details of other information. The instructions to fill Part VI are as <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n16A
\nAggregate 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.
\n16B
\nAggregate 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 CGST Act shall be declared here.
\n16C
\nAggregate 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.
\n17 & 18
\nSummary 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 year above ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits' level for taxpayers having annual turnover above <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDescription
\nTaxable Value
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\nA
\nInward supplies liable to reverse charge received from registered persons
\nB
\nInward supplies liable to reverse charge received from unregistered persons
\nC
\nImport of services
\nD
\nNet Tax Payable on (A), (B) and (C) above
\n8
\nDetails of other inward supplies as declared in returns filed during the financial year
\nA
\nInward supplies from registered persons (other than 7A above)
\nB
\nImport of Goods
\nPt. III
\nDetails of tax paid as declared in returns filed during the financial year
\n9
\nDescription
\nTotal tax payable
\n Paid
\n1
\n2
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nLate fee
\nPenalty
\nPt. IV
\nParticulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annua<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nF
\nTotal taxes paid in respect of E above
\nG
\nTotal demands pending out of E above
\n 16
\n Details of credit reversed or availed
\nDescription
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\nA
\nCredit reversed on opting in the composition scheme (-)
\nB
\nCredit availed on opting out of the composition scheme (+)
\n 17
\n Late fee payable and paid
\nDescription
\nPayable
\nPaid
\n1
\n2
\n3
\nA
\nCentral Tax
\nB
\nState Tax
\nVerification:
\nI 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.
\nSignature
\nPlace
\nName of Authorised Signatory
\nDate
\n Designation \/ Status
\nInstructions: –
\n1. The details for the period between July 2017 to March 2018 shall be provided in this return.
\n2. Part I consists of ba<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7B
\nAggregate 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.
\n7C
\nAggregate 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.
\n8A
\nAggregate 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.
\n8B
\nAggregate value of all goods imported during the financial year shall be declared here.
\n4. Pa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTable No.
\nInstructions
\n15A, 15B, 15C and 15D
\nAggregate 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.
\n15E, 15F and 15G
\nAggregate 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 s<\/p>\n
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