Tamil Nadu Goods and Services Tax (Eighth Amendment) Rules, 2018
G.O. Ms. No. 112 Dated:- 4-9-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
\nG.O. Ms. No. 112
\nDated: 04.09.2018
\nAavani-19
\nThiruvalluvar Aandu, 2049
\nNOTIFICATION
\nIn exercise of the powers conferred by section 164 of Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
\n (1) These rules may be called the Tamil Nadu Goods and Services Tax (Eighth Amendment) Rules, 2018.
\n (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
\n2. In the Tamil Nadu Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:
\n&qu<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion", the words "or in batches or lots" shall be inserted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er, 2017 or Notification No.79\/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017.". = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Period: Quarter – Year – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egistered persons (B2B) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n services received from SEZs) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n J = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n plies = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n led is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on-GST refund claims. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d inward supplies declared in returns filed during the financial year = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n3 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nTable No. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the 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","protected":false},"excerpt":{"rendered":" Tamil Nadu Goods and Services Tax (Eighth Amendment) Rules, 2018G.O. Ms. No. 112 Dated:- 4-9-2018 Tamil Nadu SGSTGST – StatesTamil Nadu SGSTTamil Nadu SGSTCOMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. Ms. No. 112 Dated: 04.09.2018 Aavani-19 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by section 164 of Tamil Nadu Goods and Services … Continue reading “Tamil Nadu 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-13985","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13985","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=13985"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13985\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n5. In the said rules, 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 non-zero-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, during the relevant period.'.
\n6. In the said rules, 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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7. In the said rules, in rule 138A, in sub-rule (l), after the proviso the following proviso shall be inserted, namely:-
\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.".
\n8. In the said rules, 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 ref<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4. Details of inputs\/capital goods sent for job work (includes inputs\/capital goods directly sent to place of business \/premises of job worker)
\nGSTIN \/ State in case of unregister ed job worker
\nChallan No.
\nChallan date
\nDescription of goods
\n UQC
\n Quantity
\nTaxable value
\nType of goods (Inputs\/capital goods)
\nRate of tax (%)
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTIN \/ State of job worker if unregister ed
\nInvoice No. in case supplied from premise s of job worker issued by the Principal
\nInvoice date in case supplied from premise s of job worker issued by the Principal
\nDescription of goods
\nUQC
\nQuantity
\nOriginal challan no. under which goods have been sent for job work
\nOriginal challan date under which goods have been sent for job work
\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\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nC
\nZero rated supply (Export) on payment of tax (except supplies to SEZs)
\nD
\nSupply to SEZs on payment of tax
\nE
\nDeemed Exports
\nF
\nAdvances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)
\nG
\nInward supplies on which tax is to be paid on reverse charge basis
\nH
\nSub-total (A to G above)
\nI
\nCredit Notes issued in respect of transactions specified in (B) to (E) above (-)
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInputs
\nCapital Goods
\nInput Services
\nC
\nInward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed
\nInputs
\nCapital Goods
\nInput Services
\nD
\nInward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed
\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 Ineligib<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nITC available but not availed on import of goods (Equal to I)
\nK
\nTotal ITC to be lapsed in current financial year (E + F + J)
\n< Auto >
\n< Auto >
\n< Auto >
\n< Auto >
\n Pt. IV
\nDetails of tax paid as declared in returns filed during the financial year
\n9
\nDescription
\nTax Payable
\nPaid through cash
\nPaid through ITC
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\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 avail<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n HSN Code
\nUQC
\nTotal Quantity
\nTaxable Value
\nRate of Tax
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n18
\nHSN Wise Summary of Inward supplies
\n HSN Code
\nUQC
\nTotal Quantity
\nTaxable Value
\nRate of Tax
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n19
\nLate fee payable and paid
\n Description
\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 Cod<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4C
\nAggregate 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.
\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 declare<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4K & 4L
\nDetails of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
\n5A
\nAggregate 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.
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4. Part III consists of the details of 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:
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6F
\nDetails of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details.
\n6G
\n 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.
\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 downward<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8B
\n The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
\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 b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTable No.
\nInstructions
\n10 & 11
\nDetails of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
\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 sam<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n15E, 15F and 15G
\nAggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
\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 agains<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDescription
\nTurnover
\nRate of Tax
\nCentral Tax
\nState \/ UT Tax
\nIntegrated tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n6
\nDetails of Outward supplies on which tax is payable as declared in returns filed during the financial year
\nA
\nTaxable
\nB
\nExempted, Nil-rated
\nC
\nTotal
\n7
\nDetails 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
\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 o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\n Pt. V
\nOther Information
\n15
\nParticulars of Demands and Refunds
\n Description
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\nInterest
\nPenalty
\n Late Fee \/ Others
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nA
\nTotal Refund claimed
\nB
\nTotal Refund sanctioned
\nC
\nTotal Refund Rejected
\nD
\nTotal Refund Pending
\nE
\nTotal demand of taxes
\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 be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInstructions
\n6A
\nAggregate value of all outward supplies net of debit notes \/ credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.
\n6B
\nAggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
\n7A
\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.
\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 F<\/p>\n
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\n5. Part V consists of details of other information. The instruction to fill Part V are as follows:
\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-<\/p>\n
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