Himachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2018
EXN-F(10)-24\/2018 – 49\/2018-State Tax Dated:- 17-9-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
EXCISE AND TAXATION DEPARTMENT
\nNOTIFICATION No. 49\/2018-State Tax
\nShimla-2, the 17th September, 2018
\nNo. EXN-F(10)-24\/2018-Loose.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
\n1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2018.
\n (2) They shall come into force on the date of their publication in the Official Gazette.
\n2. In the FORMS to the Himachal Pradesh Goods and Services Tax Rules, 2017, after FORM GSTR-9A, the following shall be inserted, namely:-
\n“FORM GSTR-9C
\nSee rule 80(3)\n<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n +) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be paid as per tables above = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent is the financial year for which the reconciliation statement is being filed for. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rence between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and the taxable turnover declared in Table 7F shall be specified here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l Statement of earlier financial year(s)but availed in the ITC ledger in the financial yearfor which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed duringFinancial Year 2017-18. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n yable due to reasons specified in Table 13 and 15 above shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n observations\/ comments \/ discrepancies \/ inconsistencies; if any: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ellip;…………………………………………………………………… = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ip;…………. along with a copy of each of :- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n p;………………………….…………………………….……………………… = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Himachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2018EXN-F(10)-24\/2018 – 49\/2018-State Tax Dated:- 17-9-2018 Himachal Pradesh SGSTGST – StatesHimachal Pradesh SGSTHimachal Pradesh SGSTEXCISE AND TAXATION DEPARTMENT NOTIFICATION No. 49\/2018-State Tax Shimla-2, the 17th September, 2018 No. EXN-F(10)-24\/2018-Loose.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, … Continue reading “Himachal Pradesh Goods and Services Tax (Tenth 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-13903","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13903","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=13903"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13903\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nG
\nTurnover from April 2017 to June 2017
\n(-)
\nH
\nUnbilled revenue at the end of Financial Year
\n(-)
\nI
\nUnadjusted Advances at the beginning of the Financial Year
\n(-)
\nJ
\nCredit notes accounted for in the audited Annual Financial Statement but are not permissible under GST
\n(-)
\nK
\nAdjustments on account of supply of goods by SEZ units to DTA Units
\n(-)
\nL
\nTurnover for the period under composition scheme
\n(-)
\nM
\nAdjustments in turnover under section 15 and rules thereunder
\n(+\/-
\n)
\nN
\nAdjustments in turnover due to foreign exchange fluctuations
\n(+\/-
\n)
\nO
\n Adjustments in turnover due to reasons not listed above
\n(+\/-
\n)
\nP
\nAnnual turnover after adjustments as above
\n< Auto >
\nQ
\nTurnover as declared in Annual Return (GSTR9)
\nR
\nUn-Reconciled turnover (Q – P)
\nAT1
\n6
\nReasons for Un – Reconciled difference in Annual Gross Turnover
\nA
\nB
\nC
\nReason 1
\n<< Text >>
\nReason 2
\n<< Text >>
\nReason 3
\n<< Text >>
\n7
\nReconciliation of Taxable Turnover
\nA
\nAnnual turnover af<\/p>\n
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\n < Auto >
\n< Auto >
\n < Auto >
\n< Auto >
\nQ
\n Total amount paid as declared in Annual Return (GSTR 9)
\nR
\nUn-reconciled payment of amount
\nPT 1
\n10
\nReasons for un-reconciled payment of amount
\nA
\nB
\nReason 1
\n<< Text >>
\nReason 2
\n<< Text >>
\nC
\nReason 3
\n<< Text >>
\n11
\nAdditional amount payable but not paid (due to reasons specified under Tables
\n6,8 and 10 above)
\nTo be paid through Cash
\n Description
\nTaxable Value
\nCentral tax
\nState tax \/ UT tax
\nIntegrated tax
\nCess, if applicabl e
\n1
\n2
\n3
\n4
\n5
\n6
\n5%
\n12%
\n18%
\n28%
\n3%
\n0.25%
\n0.10%
\nInterest
\nLate Fee
\nPenalty
\nOthers
\n(please specify)
\nPt.
\nReconciliation of Input Tax Credit (ITC)
\nIV
\n12
\nReconciliation of Net Input Tax Credit (ITC)
\nA
\nITC availed as per audited Annual Financial Statement for the State\/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)
\nB
\nITC booked in earlier Financial Years claimed in current
\nFinancial Year
\n (+)
\nC
\nITC boo<\/p>\n
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\n(including postage etc.)
\nRepair and Maintenance
\nN
\nOther Miscellaneous expenses
\n O
\n P
\nCapital goods
\nAny other expense 1
\nQ
\nAny other expense 2
\nR
\nTotal amount of eligible ITC availed
\n<>
\nS
\nITC claimed in Annual Return (GSTR9)
\nT
\nUn-reconciled ITC
\nITC 2
\n15
\nReasons for un – reconciled difference in ITC
\nA
\nReason 1
\n<< Text >>
\nB
\nC
\nReason 2
\n<< Text >>
\nReason 3
\n<< Text >>
\n16
\nTax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
\nDescription
\n Amount Payable
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nInterest
\nPenalty
\nPt.
\nV
\nAuditor's recommendation on additional Liability due to non-reconciliation
\nTo be paid through Cash
\n Description
\nValue
\nCentral tax
\nState tax \/ UT tax
\n Integrated tax
\nCess, if applicabl e
\n1
\n2
\n3
\n4
\n5
\n6
\n5%
\n12%
\n18%
\n28%
\n3%
\n0.25%
\n0.10%
\nInput Tax Credit
\nInterest
\nLate Fee
\nPenalty
\nAny other amount paid for supplies not included in Annual Return (GSTR 9)
\nErroneous refun<\/p>\n
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\n4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
\nTable No.
\nInstructions
\n5A
\nThe turnover 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 \/ entities, will have 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.
\n5B
\nUnbilled revenue which was recorded in the <\/p>\n
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\n5F
\nTrade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable(being not permissible) shall be declared here.
\n5G
\nTurnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.
\n5H
\nUnbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here.
\n5I
\nValue 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.
\n5J
\nAggregate value of credit notes which have been accounted for in the audited Annual Financial St<\/p>\n
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\n5O
\nAny difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here.
\n5Q
\nAnnual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9).
\n6
\nReasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here.
\n7
\nThe table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9).
\n7A
\nAnnual turnover as derived in Table 5P above would be auto-popula<\/p>\n
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\n5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-
\nTable No.
\nInstructions
\n9
\nThe table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled ―RC‖, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared ) shall be declared.
\n9P
\nThe total amount to be paid as per liability declared in Table 9A to 9O is auto populated here.
\n9Q
\nThe 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).
\n10
\nReasons for non-reconcili<\/p>\n
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\n12C
\nAny ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.
\n12D
\nITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here.
\n12E
\nNet ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here.
\n13
\nReasons 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.
\n14
\nT<\/p>\n
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\n7. Part V consists of the auditor's recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.
\n8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor.
\nPART – B- CERTIFICATION
\nI. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:
\n * I\/we have examined the-
\n(a) balance sheet as on …&he<\/p>\n
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\n…………………………………….
\n…………………………………….
\n3. (b) *I\/we further report that, –
\n(A) *I\/we have obtained all the information and explanations which, to the best of *my\/our knowledge and belief, were necessary for the 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.
\n(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.
\n(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 acc<\/p>\n
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\n(c) ……………………………………………………………………………………
\n………………………………………
\n………………………………………
\n**(Signature and stamp\/Seal of the Auditor)
\nPlace: ……………
\nName of the signatory …………………
\nMembership No………………
\nDate: ………&hellip<\/p>\n
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\n(a) balance sheet as on ………
\n(b) the *profit and loss account\/income and expenditure account for the period beginning from ………..…to ending on …….,
\n(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
\n(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account\/income and expenditure account and balance sheet.
\n2. I\/we report that the said registered person-
\n*has maintained the books of accounts, records and documents as required by the
\nIGST\/CGST\/<<>>HP GST Act, 2017 and the rules\/notifications made\/issued thereunder
\n*has not maintained the following accounts\/records\/documents as required by the IGST\/CGST\/<<>>HP GST Act, 2017 and the rules\/notifications made\/issued thereunder:
\n1.
\n2.
\n3.
\n3. The documents required to be furnished under <\/p>\n
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\n………………………………………
\n**(Signature and stamp\/Seal of the Auditor)
\nPlace: ……………
\nName of the signatory …………………
\nMembership No………………
\nDate: ……………
\nFull address ………………………"
\nBy order,
\nJAGDISH CHANDER SHARMA,
\nPrincipal Secretary (E&T).
\nNote:- The principal rules were published notified vide notification No. EXN-F(10)-13\/2017, dated the 27th June, 2017, published in the Gazette of Himachal Pradesh vide EXN-F(10)- 13\/20<\/p>\n
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