The Rajasthan Goods and Services Tax (Eighth Amendment) Rules, 2018.
F.12(46)FD\/Tax\/2017-Pt-III-092 Dated:- 4-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
\nDocument 1GOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJaipur, dated: September 4, 2018
\nIn exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax
\nAct, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to
\namend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
\n1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods
\nand 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
\npublication in the Official Gazette.
\n2. Amendment of rule 22.- In the Rajasthan Goods and Services Tax Rules, 2017,
\nhereinafter referred to as the said rules, in rule 22, in sub-rule (4), the following <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rule (5), after the words = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d the 13th October, 2017.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n TIN = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n if = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be paid on reverse charge basis = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n from SEZs) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Value Central State Integrate = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nGSTIN: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dvance has been received and tax has been = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ot include ITC which was availed, reversed and then reclaimed in the ITC = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n upwards or downwards), if any = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n led in returns filed for the months of April to September of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nreported only in this table. It will be optional for taxpayers having annual turnover = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n transactions for the previous FY declared in returns of April to September = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Part I are as follows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ious financial year = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n son opts to pay tax under the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Rajasthan Goods and Services Tax (Eighth Amendment) Rules, 2018.F.12(46)FD\/Tax\/2017-Pt-III-092 Dated:- 4-9-2018 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGST============= Document 1GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 4, 2018 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), … Continue reading “The Rajasthan 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-13987","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13987","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=13987"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13987\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13987"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13987"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13987"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n“completely knocked down condition\u201d, the words \u201cor in batches or lots” shall be inserted.
\n5. Amendment of rule 89.- In the said rules, in rule 89, in sub-rule (4), for clause (E), the
\nfollowing clause shall be substituted, namely:-
\n\u201c(E) \u201cAdjusted Total Turnover” means the sum total of the value of-
\n(a)
\nthe turnover in a State or a Union territory, as defined under clause (112) of
\nsection 2, excluding the turnover of services; and
\n(b)
\nthe turnover of zero-rated supply of services determined in terms of clause
\n(D) above and non-zero-rated supply of services,
\nexcluding-
\n(i)
\nthe value of exempt supplies other than zero-rated supplies; and
\n(ii)
\nthe turnover of supplies in respect of which refund is claimed under sub-
\nrule (4A) or sub-rule (4B) or both, if any,
\nduring the relevant period..
\n\u00d0\u0090
\n1
\n6. Amendment of rule 96.- In the said rules, with effect from the 23rd October, 2017, in
\nrule 96, for sub-rule (10), the following sub-rule shall be<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7. Amendment of rule 138A.- In the said rules, in rule 138A, in sub-rule (1), after the
\nproviso the following proviso shall be inserted, namely:-
\n“Provided further that in case of imported goods, the person in charge of a conveyance shall
\nalso carry a copy of the bill of entry filed by the importer of such goods and shall indicate the
\nnumber and date of the bill of entry in Part A of FORM GST EWB-01.”.
\n8. Substitution of FORM GST REG-20.- In the said rules, for FORM GST REG-20,
\nthe following FORM shall be substituted, namely;-
\nReference No. –
\nTo
\nName
\nAddress
\nGSTIN\/UIN
\nShow Cause Notice No.
\n“FORM GST REG-20
\n[See rule 22(4)]
\nDate –
\nDate-
\nOrder for dropping the proceedings for cancellation of registration
\nThis has reference to your reply filed vide ARN
\ndated in response to the
\nshow cause notice referred to above. Upon consideration of your reply and\/or
\nsubmissions made during hearing, the proceedings initiated for cancellation of
\nregistration stands vacated for<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\/ State in
\ncase of
\nunregister
\ned job
\nworker
\nChalla Challa Descripti UQ Quantit Taxabl Type of
\nRate of tax (%)
\nn No. n date on of
\nC
\ny
\ne
\ngoods
\ngoods
\nvalue (Inputs\/capit
\nCentr Stat Integrat Ces
\nal tax
\nel
\ned tax S
\nal goods)
\nUT
\ntax
\n\u00e3\u20ac\u0152\u00e2\u201d\u00b42\u00e3\u20ac\u008d3\u00e3\u20ac\u008d4 5 6 7 8 9 10 11 \u00e3\u20ac\u0152 12 \u00e3\u20ac\u008d
\n3
\n\u00d0\u0090\u00d0\u00b8
\n5. Details of inputs\/capital goods received back from job worker or sent out from business place of
\njob work
\n(A) Details of inputs\/ capital goods received back from job worker to whom such goods were sent for
\njob work; and losses and wastes:
\nOrigin Origin Natur Losses &
\nGSTIN \/
\nState of
\nChalla
\nn No.
\nDate
\nDescripti UQ | Quanti
\nof
\non of
\nC ty
\nal
\nal
\ne of wastes
\njob
\nissued
\nchalla
\ngoods
\nchalla
\nchalla job
\nworker if
\nby job
\nn
\nn No.
\nn date
\nwork UQ Quanti
\nunregister worke
\nissued
\nunder
\nunder done
\nty
\ned
\nr
\nby job
\nwhich
\nwhich by
\nunder
\nworke
\ngoods goods job
\nwhich
\nr
\nhave
\nhave work
\ngoods
\nunder
\nbeen
\nbeen
\ner
\nhave
\nwhich
\nsent
\nsent
\nbeen
\ngoods
\nfor job
\nfor job
\nreceiv
\nhave
\nwork
\nwork
\ned
\nbeen
\nback
\nreceiv
\ned
\nba<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupplie supplie
\nn no.
\nn date work
\nunregister d from
\nd from
\nUQ
\nQuanti
\nunder
\nunder done
\nC
\ned
\npremis
\npremis
\nwhich
\nwhich by
\nty
\nes of
\nes of
\ngoods goods job
\njob
\njob
\nhave have
\nwork
\nworker
\nworker
\nbeen
\nbeen er
\nissued
\nissued
\nsent
\nsent
\nby the
\nby the
\nfor job
\nfor job
\nPrincip Princip
\nwork
\nwork
\nal
\nal
\n1
\n2
\n3
\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
\nrequired to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table
\n(B) are optional.
\n3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one
\ncorrespondence between goods sent for job work and goods received back after job work is
\nnot possible.
\n6. Verification
\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
\nbest of my knowledge and belief and nothing has been concealed there from.
\nPlace
\nDate
\nSig<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSub-total (A to G above)
\nCredit Notes issued in respect of
\ntransactions specified in (B) to
\n(L) above ()
\nDebit Notes issued in respect of
\ntransactions specified in (B) to
\n(E) above (1)
\nSupplies \/ tax declared through
\nK
\nAmendments (+)
\nSupplies\/tax reduced through
\nAmendments (-)
\nM
\nSub-total (I to L above)
\nSupplies and advances on which
\ntax is to be paid (HM) above
\nDetails of Outward supplies on which tax is not payable as declared in returns filed
\nduring the financial year
\n6
\n\u00d0\u201d
\nA
\nB
\nC
\nD
\nZero rated supply (Export)
\nwithout payment of tax
\nSupply to SEZs without payment
\nof tax
\nSupplies on which tax is to be
\npaid by the recipient on reverse
\ncharge basis
\nExempted
\n\u00ce\u2014
\nNil Rated
\nNon-GST supply
\nSub-total (A to Fabove)
\nCredit Notes issued in respect of
\ntransactions specified
\nin A to
\nabove (-)
\nDebit Notes issued in respect of
\ntransactions specified
\nin A to F above (1)
\nSupplics declared through
\nJ
\nAmendments (+)
\nSupplies reduced through
\nK
\nAmendments ()
\nL
\nSub-Total<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInputs
\nCapital Goods
\nImport of services (excluding inward supplies from
\nE
\nF
\nSEZS)
\nG
\nH
\nInput Tax credit received from ISD
\nAmount of ITC reclaimed (other than B above)
\nunder the provisions of the Act
\nSub-total (B to H above)
\nDifference (I A above)
\nTransition Credit through TRAN-I (including
\nrevisions if any)
\nTransition Credit through TRAN-II
\nK
\nL
\nM
\nAny other ITC availed but not specified above
\nN
\n\u00ce\u0178
\nSub-total (K to M above)
\nTotal ITC availed (IN above)
\nDetails of ITC Reversed and Ineligible ITC as declared in returns filed during the
\nfinancial 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)
\nReversal of TRAN-I credit
\nG
\nReversal of TRAN-II credit
\nH
\nOther reversals (pl. specify)
\n1
\nTotal ITC Reversed (A to H above)
\nJ
\nNet ITC Available for Utilization (60 – 71)
\n8
\nOther ITC related information
\nITC as per GSTR-2A (Table 3 & 5 thereof)
\nA
\nITC as per sum total of 6(B) and 6(H) above
\n>
\nB
\n>
\nJTC on inward supplies (other than imports and
\nin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDescription
\nCess
\nTax
\nTax\/
\nd Tax
\nUT
\nTax
\n1
\n2
\n3
\n5
\n6
\nSupplies\/tax declared through
\nAmendments (1) (net of debit
\n10
\nnotes)
\nSupplies\/tax reduced through
\n11 Amendments (-) (net of credit
\nnotes
\nReversal of ITC availed during
\n12
\nprevious financial year
\nITC availed for the previous
\n13
\nfinancial year
\nDifferential tax paid
\nDescription
\n1
\nunt of declaration in 10 & 11 a
\nPayable
\n2
\nPaid
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nPt
\nOther Information
\nParticulars of Demands and Refunds
\nDetails Central
\nTax
\nState Tax \/
\nUT Tax
\nIntegrated Tax
\nCess
\nInteres
\nt
\nPenalty
\nLate
\nFee\/
\nOthers
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nA
\nTotal
\nRefund
\n9
\n\u00d0\u0090
\nclaimed
\nTotal
\nRefund
\nB
\nsanctione
\nTotal
\nRefund
\nRejected
\nTotal
\nD
\nRefund
\nPending
\nE
\nTotal
\ndemand
\nof taxes
\nTotal
\ntaxes
\npaid in
\nrespect of
\nE above
\nTotal
\ndemands
\nG
\npending
\nout of E
\nabove
\nInformation on supplies received from composition taxpayers, deemed supply under section
\n143 and goods sent on approval basis
\nDetails
\nSupplies received from
\nComposition tax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nb. UQC:
\nC.
\nHSN:
\nGoods and Services Tax Identification Number
\nUnit Quantity Code
\nHarmonized System of Nomenclature Code
\n2. 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
\nfor which the annual return is filed. The details filled in Part II is a consolidation of all the
\nsupplies declared by the taxpayer in the returns filed during the financial year. The instructions to
\nfill Part II are as follows:
\nTable No.
\n4A
\n4B
\n4C
\n4D
\n4E
\n4F
\n4G
\n1
\n4I
\nInstructions
\nAggregate value of supplies made to consumers and unregistered persons on which
\ntax has been paid shall be declared here. These will include details of supplies made
\nthrough E-Commerce operators and are to be declared as net of credit notes or debit
\nnotes issued in this regard. Table 5, Table 7 along with respective amendments in
\nTable 9 and Table 10 of FORM GSTR-1 may be used for filling u<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npaid but invoice has not been issued in the current year shall be declared here. Table
\n11A of FORM GSTR-1 may be used for filling up these details.
\nAggregate value of all inward supplies (including advances and net of credit and
\ndebit notes) on which tax is to be paid by the recipient (i.e.by the person filing the
\nannual return) on reverse charge basis. This shall include supplies received from
\nregistered persons, unregistered persons on which tax is levied on reverse charge
\nbasis. This shall also include aggregate value of all import of services. Table 3.1(d) of
\nFORM GSTR-3B may be used for filling up these details.
\nAggregate value of credit notes issued in respect of B to B supplies (4B), exports
\n12
\nAn
\n4J
\n4K & 4L
\n5A
\n5B
\n5C
\n(4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table
\n9B of FORM GSTR-1 may be used for filling up these details.
\nAggregate value of debit notes issued in respect of B to B supplies (4B), exports\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhere. Table 8 of FORM GSTR-1 may be used for filling up these details.
\n5F
\n5H
\n51
\n5J & 5K
\n5N
\nAggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C,
\n5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for
\nfilling up these details.
\nAggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C,
\n5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for
\nfilling up these details.
\nDetails of amendments made to exports (except supplies to SEZs) and supplies to
\nSEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C
\nof FORM GSTR-1 may be used for filling up these details.
\nTotal turnover including the sum of all the supplies (with additional supplies and
\namendments) on which tax is payable and tax is not payable shall be declared here.
\nThis shall also include amount of advances on which tax is paid <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nledger. This is to be declared separately under 6(H) below.
\nAggregate value of input tax credit availed on all inward supplies received from
\nunregistered persons (other than import of services) on which tax is payable on
\nreverse charge basis shall be declared here. It may be noted that the total ITC availed
\nis to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of
\nFORM GSTR-3B may be used for filling up these details.
\nAggregate value of input tax credit availed on all inward supplies received from
\nregistered persons on which tax is payable on reverse charge basis shall be declared
\nhere. It may be noted that the total ITC availed is to be classified as ITC on inputs,
\ncapital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for
\nfilling up these details.
\nDetails of input tax credit availed on import of goods including supply of goods
\nreceived from SEZs shall be declar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be declared here.
\nDetails of transition credit received in the electronic credit ledger after filing of
\nFORM GST TRAN-II shall be declared here.
\nDetails of ITC availed but not covered in any of heads specified under 6B to 6L
\nabove shall be declared here. Details of ITC availed through FORM ITC-01 and
\nFORM ITC-02 in the financial year shall be declared here.
\n14
\nAn
\nand 7H
\n7B,
\nDetails of input tax credit reversed due to ineligibility or reversals required under rule
\n7A,
\n7C, 7D, 37, 39, 42 and 43 of the RGST Rules, 2017 shall be declared here. This column
\n7E, 7F, 7G | should also contain details of any input tax credit reversed under section 17(5) of the
\nRGST Act, 2017 and details of ineligible transition credit claimed under FORM GST
\nTRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of
\nFORM GSTR-3B may be used for filling up these details. Any ITC reversed through
\nFORM ITC -03 shall be declared in 7H.
\n8A
\n8B
\n8C
\n8E & 8F
\n8G
\nThe total cr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndeclared here. The credit shall be classified as credit which was available and not
\navailed or the credit was not availed as the same was ineligible. The sum total of both
\nthe rows should be equal to difference in 8D.
\nAggregate value of IGST paid at the time of imports (including imports from SEZs)
\nduring the financial year shall be declared here.
\n8H
\nThe input tax credit as declared in Table 6E shall be auto-populated here.
\n8K
\nThe total input tax credit which shall lapse for the current financial year shall be
\ncomputed in this row.
\n5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM
\nGSTR-3B may be used for filling up these details.
\n6. Part V consists of particulars of transactions for the previous financial year but declared in the
\nreturns of April to September of current FY or date of filing of Annual Return for previous
\nfinancial year (for example in the annual return for the FY 2017-18, the transactions declared in
\nApril to Sept<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncurrent financial year or date of filing of Annual Return for the previous financial
\nyear whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may
\nbe used for filling up these details.
\n7. Part VI consists of details of other information. The instructions to fill Part VI are as follows:
\nTable No.
\n15A, 15B,
\n15C and
\n15D
\n15E, 15F
\nand 15G
\n16A
\n16B
\n16C
\n17 & 18
\nInstructions
\nAggregate value of refunds claimed, sanctioned, rejected and pending for processing
\nshall be declared here. Refund claimed will be the aggregate value of all the refund
\nclaims filed in the financial year and will include refunds which have been
\nsanctioned, rejected or are pending for processing. Refund sanctioned means the
\naggregate value of all refund sanction orders. Refund pending will be the aggregate
\namount in all refund application for which acknowledgement has been received and
\nwill exclude provisional refunds received. These will not<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nupto 1.50 Cr. It will be mandatory to report HSN code at two digits level for
\ntaxpayers having annual turnover in the preceding year above 1.50 Cr but upto Rs.
\n5.00 Cr and at four digits' level for taxpayers having annual turnover above 5.00
\nCr. UQC details to be furnished only for supply of goods. Quantity is to be reported
\nnet of returns. Table 12 of FORM GSTR-1 may be used for filling up details in
\nTable 17.
\n16
\nAn.
\n19
\nLate fee will be payable if annual return is filed after the due date.
\nFinancial Year
\n2 GSTIN
\n3A Legal Name
\nFORM GSTR-9A
\n(See rule 80)
\nAnnual Return (For Composition Taxpayer)
\n3B
\nTrade Name (if any)
\nAuto
\nAuto
\nBasic Details
\nPeriod of composition scheme during the year
\n4
\n(From
\nAggregate Turnover of Previous Financial Year
\n(Amount in in all tables)
\nDetails of outward and inward supplies declared in returns filed during the financial year
\nDescription
\nTurnover
\n2
\nRate of
\nTax
\n3
\nCentral Stat<\/p>\n
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\nof current FY or upto date of filing of annual return of previous FY whichever is earlier
\nTurnover Central State Tax \/ Integrated
\nCess
\nTax
\n1
\n2
\n3
\nUT Tax
\n4
\nTax
\n5
\n6
\nSupplies\/tax (outward) declared
\nthrough Amendments (+) (net of
\ndebit notes)
\nInward supplies liable to reverse
\ncharge declared through
\n11
\nAmendments (+) (net of debit
\nnotes)
\nSupplies\/tax (outward) reduced
\nthrough
\n12
\nAmendments (-) (net of credit
\nnotes
\nInward supplies liable to reverse
\ncharge reduced through
\nAmendments (-) (net of credit
\n13
\nnotes
\nDifferential tax paid on account of
\nDescription
\ntion made in 10: 1
\nPayable
\n2
\n2 & 13 above
\nPaid
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nOther Information
\nParticulars of Demands and Refunds
\nDescription Central
\nState Tax
\nIntegrated
\nTax
\nUT Tax
\nTax
\nCess
\nInterest Penalty
\nLate
\nFee\/
\nOthers
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nTotal
\nA
\nRefund
\nclaimed
\n18
\nAn.
\nTotal
\nB Refund
\nsanctioned
\nTotal
\nW
\nRefund
\nRejected
\nTotal
\nD Refund
\nF
\nPend<\/p>\n
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\nTable No.
\nInstructions
\nAggregate turnover for the previous financial year is the turnover of the financial year
\nprevious to the year for which the return is being filed. For example for the annual
\nreturn for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into
\nthis table. It is the sum total of turnover of all taxpayers registered on the same PAN.
\n3. Part II consists of the details of all outward and inward supplies in the financial year for which the
\nannual return is filed. The instructions to fill Part II are as follows:
\nTable No.
\n6A
\n6B
\n7A
\n7B
\n7C
\n8A
\n8B
\nInstructions
\nAggregate value of all outward supplies net of debit notes \/ credit notes, net of
\nadvances and net of goods returned for the entire financial year shall be declared
\nhere. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.
\nAggregate value of exempted, Nil Rated and Non-GST supplies shall be declared
\nhere.
\nAggregate value of all inward supplies received from r<\/p>\n
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\nin the returns of April to September of the current FY or date of filing of Annual Return for
\nprevious financial year (for example in the annual return for the FY 2017-18, the transactions
\ndeclared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier.
\nThe instructions to fill Part V are as follows:
\n20
\n20
\nTable No.
\nInstructions
\n10,11,12,13 Details of additions or amendments to any of the supplies already declared in the
\nand 14 returns of the previous financial year but such amendments were furnished in Table
\n5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM
\nGSTR- 4 of April to September of the current financial year or upto the date of filing
\nof Annual Return for the previous financial year, whichever is earlier shall be
\ndeclared here.
\n5. Part V consists of details of other information. The instruction to fill Part V are as follows:
\nTable No.
\n15A, 15B,
\n15C and
\n15D
\n15E, 15F
\nand 15G
\n16A
\n16B
\n17
\nInstructio<\/p>\n
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\ncomposition scheme shall be declared here. The details furnished in FORM ITC-03
\nmay be used for filling up these details.
\nAggregate value of all the credit availed when a registered person opts out of the
\ncomposition scheme shall be declared here. The details furnished in FORM ITC-01
\nmay be used for filling up these details.
\nLate fee will be payable if annual return is filed after the due date.”;
\n11. Amendment in FORM GST EWB-01.- In the said rules, in FORM GST EWB-01, in
\nthe Notes, in serial number 7, in the Table, against Code 4 in the first column, for the letters and word
\n“SKD or CKD” in the second column, the letters and words “SKD or CKD or supply in batches or lots”
\nshall be substituted.
\n21
\n[F.12(46)FD\/Tax\/2017-pt-III-92]
\nBy Order of the Governor,
\n(Anandhi)
\nJoint Secretary to the Government
\nAni
\nCopy forwarded to the following for information and necessary action:-
\n1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for
\np<\/p>\n
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