The Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2018.
F.12(46)FD\/Tax\/2017-Pt-V-112 Dated:- 13-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
=============
\nDocument 1GOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJaipur, dated: September 13, 2018
\nIn exercise of the powers conferred by section 164 of the Rajasthan Goods and Services
\nTax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules
\nfurther to amend 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 (Tenth Amendment) Rules, 2018.
\n(2) They shall come into force on the date of their publication in the Official Gazette.
\n2. Insertion of FORM GSTR-9C.-In the FORMS to the Rajasthan Goods and Services
\nTax Rules, 2017, after FORM GSTR-9A, the following shall be inserted, namely:-
\n“FORM GSTR-9C
\nSee rule 80(3)
\nPART-A-Reconciliation St<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n1 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be paid through Cash = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ecommendation on additional Liability due to non-reconciliation = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing presence over multiple States. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lue of credit notes which have been accounted for in the audited = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nAnnual turnover as derived in Table 5P above would be auto-populated here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n non-reconciliation between payable \/ liability declared in Table = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pecified here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n account\/income and expenditure account for the period beginning = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ications, if any: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ce: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2018.F.12(46)FD\/Tax\/2017-Pt-V-112 Dated:- 13-9-2018 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGST============= Document 1GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 13, 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 (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-14001","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14001","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=14001"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14001\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n\u00ce\u00a3
\nI
\nJ
\nK
\nL
\nUnadjusted Advances at the beginning of the Financial
\nYear
\nCredit notes accounted for in the audited Annual
\nFinancial Statement but are not permissible under GST
\nAdjustments on account of supply of goods by SEZ
\nunits to DTA Units
\nTurnover for the period under composition scheme
\nAdjustments in turnover under section 15 and rules
\n(-)
\n(-)
\n(-)
\n(-)
\n(+\/-
\nthereunder
\nN
\nAdjustments in turnover due to foreign exchange
\nfluctuations
\n(+\/-
\n(+\/-
\nAdjustments in turnover due to reasons not listed above
\nP
\nORCABUT
\nQ
\n6
\nAnnual turnover after adjustments as above
\nTurnover as declared in Annual Return (GSTR9)
\nUn-Reconciled turnover (Q – P)
\nReasons for Un – Reconciled difference in Annual Gross Turnover
\nAT1
\n\u00d0\u0090
\nReason 1
\nReason 2
\nReason 3
\n7
\n>
\n>
\n>
\nReconciliation of Taxable Turnover
\nAn
\nA
\n\u00d0\u2019
\nBC
\n0
\n\u00e1\u017d\u00a0
\n(1)
\nE
\nAnnual turnover after adjustments (from 5P above)
\nValue of Exempted, Nil Rated, Non-GST supplies, No-Supply
\nturnover
\nZero rated supplies without payment of tax
\nSupplies on which tax is <\/p>\n
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\nCentral
\ntax
\nState tax
\n\/ UT tax
\nIntegrated tax
\nCess, if
\napplicabl
\nDescription
\nTaxable Value
\ne
\n2
\n3
\n4
\n5
\n6
\n5%
\n12%
\n18%
\n28%
\n3%
\n0.25%
\n0.10%
\n\u00d0\u0090
\nInterest
\nLate Fee
\nPenalty
\nOthers
\nPt.
\nIV
\n12
\n(please
\nspecify)
\nReconciliation of Input Tax Credit (ITC)
\nReconciliation of Net Input Tax Credit (ITC)
\n3
\nA
\nB
\n0
\nDER
\nD
\nITC availed as per audited Annual Financial Statement for the
\nState\/ UT (For multi-GSTIN units under same PAN this should
\nbe derived from books of accounts)
\nITC booked in earlier Financial Years claimed in current
\nFinancial Year
\nITC booked in current Financial Year to be claimed in
\nsubsequent Financial Years
\n(+)
\nITC availed as per audited financial statements or books of
\naccount
\nITC claimed in Annual Return (GSTR9)
\n(-)
\nF
\nUn-reconciled ITC
\nITC 1
\n13
\nReasons for un-reconciled difference in ITC
\nA
\nReason 1
\n>
\nB
\nReason 2
\n>
\nC
\nReason 3
\n>
\n14
\nReconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on
\nexpenses as per audited Annual Financial Statementor books of acc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTo be paid through Cash
\nCentral
\ntax
\nState tax
\n\/UT tax
\nIntegrated tax
\nCess, if
\napplicabl
\nDescription
\nValue
\ne
\n1
\n2
\n3
\n4
\n5
\n6
\n5%
\n12%
\n18%
\n28%
\n3%
\nAn
\n0.25%
\n0.10%
\nInput Tax
\nCredit
\nInterest
\nLate Fee
\nPenalty
\nAny other
\namount paid
\nfor supplies
\nnot included
\nin Annual
\nReturn
\n(GSTR 9)
\n5
\nErroneous
\nrefund to be
\npaid back
\nOutstanding
\ndemands to
\nbe settled
\nOther (Pl.
\nspecify)
\nVerification:
\nI hereby solemnly affirm and declare that the information given herein above is true and
\ncorrect to the best of my knowledge and belief and nothing has been concealed there from.
\n**(Signature and stamp\/Seal of the Auditor)
\nPlace:
\nName of the signatory
\nMembership No……..
\nDate:
\nFull address
\n6
\nInstructions: \u2013
\n1. Terms used:
\n(a) GSTIN: Goods and Services Tax Identification Number
\n2. The details for the period between July 2017 to March 2018 are to be provided in this
\nstatement for the financial year 2017-18. The reconciliation statement is to be filed<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nUnbilled revenue which was recorded in the books of accounts on the basis of
\naccrual system of accounting in the last financial year and was carried forward
\nto the current financial year shall be declared here. In other words, when GST
\nis payable during the financial year on such revenue (which was recognized
\nearlier), the value of such revenue shall be declared here.
\ntu.
\n5C
\n5D
\n5E
\n(For example, if rupees Ten Crores of unbilled revenue existed for the
\nfinancial year 2016-17, and during the current financial year, GST was paid on
\nrupees Four Crores of such revenue, then value of rupees Four Crores rupees
\nshall be declared here)
\nValue of all advances for which GST has been paid but the same has not been
\nrecognized as revenue in the audited Annual Financial Statement shall be
\ndeclared here.
\nAggregate value of deemed supplies under Schedule I of the RGST Act, 2017
\nshall be declared here. Any deemed supply which is already part of the
\nturnover in the audite<\/p>\n
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\nAnnual Financial Statement but were not admissible under Section 34 of the
\nRGST Act shall be declared here.
\nAggregate value of all goods supplied by SEZs to DTA units for which the
\nDTA units have filed bill of entry shall be declared here.
\nThere may be cases where registered persons might have opted out of the
\ncomposition scheme during the current financial year. Their turnover as per
\nthe audited Annual Financial Statement would include turnover both as
\ncomposition taxpayer as well as normal taxpayer. Therefore, the turnover for
\nwhich GST was paid under the composition scheme shall be declared here.
\nThere may be cases where the taxable value and the invoice value differ due to
\nvaluation principles under section 15 of the RGST Act, 2017 and rules
\nthereunder. Therefore, any difference between the turnover reported in the
\nAnnual Return (GSTR-9) and turnover reported in the audited Annual
\nFinancial Statement due to difference<\/p>\n
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\nValue of exempted, nil rated, non-GST and no-supply turnover shall be
\ndeclared here. This shall be reported net of credit notes, debit notes and
\namendments if any.
\nValue of zero rated supplies (including supplies to SEZs) on which tax is not
\npaid shall be declared here. This shall be reported net of credit notes, debit
\nnotes and amendments if any.
\nValue of reverse charge supplies on which tax is to be paid by the recipient
\nshall be declared here. This shall be reported net of credit notes, debit notes
\nand amendments if any.
\nThe taxable turnover is derived as the difference between the annual turnover
\nafter adjustments declared in Table 7A above and the sum of all supplies
\n(exempted, non-GST. reverse charge etc.) declared in Table 7B, 7C and 7D
\nabove.
\nTaxable turnover as declared in Table 4N of the Annual Return (GSTR-9)
\nshall be declared here.
\nReasons for non-reconciliation between adjusted annual taxable turno<\/p>\n
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\n9P above and the amount payable in Table 9Q shall be specified here.
\n11
\nAny amount which is payable due to reasons specified under Table 6, 8 and 10
\nabove shall be declared here.
\n6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part
\nIV are as under:-
\nTable No. Instructions
\n12A
\n12B
\n12C
\n12D
\n12E
\n13
\nITC availed (after reversals) as per the audited Annual Financial Statement
\nshall be declared here. There may be cases where multiple GSTINs (State-
\nwise) registrations exist on the same PAN. This is common for persons \/
\nentities with presence over multiple States. Such persons \/ entities, will have
\nto internally derive their ITC for each individual GSTIN and declare the same
\nhere. It may be noted that reference to audited Annual Financial Statement
\nincludes reference to books of accounts in case of persons \/ entities having
\npresence over multiple States.
\nAny ITC which was booked in the au<\/p>\n
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\nThis table is for reconciliation of ITC declared in the Annual Return (GSTR-
\n9) against the expenses booked in the audited Annual Financial Statement or
\nbooks of account. The various sub-heads specified under this table are general
\nexpenses in the audited Annual Financial Statement or books of account on
\nwhich ITC may or may not be available. Further, this is only an indicative list
\nof heads under which expenses are generally booked. Taxpayers may add or
\ndelete any of these heads but all heads of expenses on which GST has been
\npaid was payable are to be declared here.
\nTotal ITC declared in Table 14A to 14Q above shall be auto populated here.
\nNet ITC availed as declared in the Annual Return (GSTR-9) shall be declared
\nhere. Table 7J of the Annual Return (GSTR-9) may be used for filing this
\nTable.
\nReasons for non-reconciliation between ITC availed on the various expenses
\ndeclared in Table 14R and ITC declared in Table 14S shall be specified here.
\nAny amount which is payable<\/p>\n
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\nfrom
\n\u2026\u2026\u2026\u2026\u2026..to ending on
\nand
\n11
\n(c) the cash flow statement for the period beginning from
\nattached herewith, of M\/s
\n..to ending on
\n(Name),
\n(Address).
\n.(GSTIN).
\n2. Based on our audit I\/we report that the said registered person\u20ac\u2022
\n*has maintained the books of accounts, records and documents as required by the
\nIGST\/CGST\/RGST Act, 2017 and the rules\/notifications made\/issued thereunder
\n*has_not_maintained the following accounts\/records\/documents as required by the
\nIGST\/CGST\/RGST Act, 2017 and the rules\/notifications made\/issued thereunder:
\n1.
\n2.
\n3.
\n3. (a) *I\/we report the following observations\/ comments \/ discrepancies \/ inconsistencies; if
\nany:
\nAn
\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
\nknowledge and belief, were necessary for the purpose of the audit\/ information and
\nexplanations which, to the best of *<\/p>\n
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\n(a)
\n(b)
\n(c) .
\n12
\n**(Signature and stamp\/Seal of the Auditor)
\nPlace:
\nName of the signatory
\nMembership No……….
\nDate:
\nFull address
\nII. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn
\nup by a person other than the person who had conducted the audit of the accounts:
\n*I\/we report that the audit of the books of accounts and the financial statements of M\/s.
\n(Name and address of the assessee with GSTIN) was
\n(full name and address
\nof auditor along with status), bearing membership number in pursuance of the provisions of
\nthe
\n…Act, and *\/we annex hereto a copy of their audit report dated
\nalong with a copy of each of :-
\nconducted by M\/s.
\n(a) balance sheet as on
\n(b) the *profit and loss account\/income and expenditure account for the period beginning
\nfrom
\n..to ending on
\n(c) the cash flow statement for the period beginning from
\nto ending on
\n(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss
\naccount\/income<\/p>\n
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\nName of the signatory.
\nMembership No……..
\nDate:
\nFull address
\n[F. 12(46)FD\/Tax\/2017-Pt.-V-112}
\nBy Order of the Governor
\n(Anandhi)
\nJoint Secretary to the Government
\nCopy forwarded to the following for information and necessary action:-
\n1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for
\npublication of this notification in part 4(c) of today's extra ordinary Gazette. It is
\nrequested that 10 copies of this notification may be sent to this Department and 10
\ncopies along with bill may be sent to the Commissioner, Commercial Taxes
\nDepartment, Rajasthan, Jaipur. Please ensure that soft copy in CD is same as hard
\ncopy provided to you for publication.
\n2. Principal Secretary to Hon'ble Chief Minister (Finance Minister).
\n3. Secretary to the Government of India-cum-ex-officio Secretary to the GST Council,
\nGST Council Secretariat, New Delhi.(Ref. 49\/2018 of Central Tax)
\n4. Commissioner, State Tax, Rajasthan, Jaipur.
\n5. Accountant General, Rajasthan, Jaipur.
\n6.<\/p>\n
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