Meghalaya Goods and Services Tax (Eighth Amendment) Rules, 2018
ERTS (T) 65\/2017\/Pt. I\/185 Dated:- 4-9-2018 Meghalaya SGST
GST – States
Meghalaya SGST
Meghalaya SGST
GOVERNMENT OF MEGHALAYA
\nEXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT
\nNOTIFICATION
\nThe 4th September, 2018.
\nNo. ERTS (T) 65\/2017\/Pt. I\/185. -In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, 2017 (Act 10 of 2017), the Government of Meghalaya hereby makes the following rules further to amend the Meghalaya Goods and Services Tax Rules, 2017, namely:
\n (1) These rules may be called the Meghalaya 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 notification by Taxation Department.
\n2. In the Meghalaya 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:<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in batches or lots” shall be inserted. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng the proceedings for cancellation of registration = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ich goods have been received back = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oods sent for job work and goods received back after job work is not possible. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s without payment of tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n C availed (I+ N above) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n financial year = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ized System of Nomenclature Code = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hether upwards or downwards), if any shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n B 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ived 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 ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n from registered persons (other than 7A above) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n edge 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nclude details of non-GST refund claims. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Meghalaya Goods and Services Tax (Eighth Amendment) Rules, 2018ERTS (T) 65\/2017\/Pt. I\/185 Dated:- 4-9-2018 Meghalaya SGSTGST – StatesMeghalaya SGSTMeghalaya SGSTGOVERNMENT OF MEGHALAYA EXCISE, REGISTRATION, TAXATION & STAMPS DEPARTMENT NOTIFICATION The 4th September, 2018. No. ERTS (T) 65\/2017\/Pt. I\/185. -In exercise of the powers conferred by section 164 of the Meghalaya Goods and Services Tax Act, … Continue reading “Meghalaya 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-14204","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14204","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=14204"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14204\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14204"}],"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, 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,
\n 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 on exports of goods or services should not have –
\n (a) received supplies on <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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<
\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 Meghalaya Goods Services Tax Act, 2017. As you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made full payment of tax along with applicable interest and late fee, the proceedings initiated for cancellation of registration are hereby dropped.
\nSignature
\n< Name of the Officer>
\nPlace:
\nDate:
\nDesignation
\nJurisdiction”.
\n9. In the said rules, for FORM GST ITC-04, the following FORM shall be substituted, namely:-
\n“FORM GST ITC-04<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\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 and wastes:
\nGSTIN\/State of job worker if unregistered
\nChallan No. issued by jobworker under which goods have been received back
\nDate of challan issued by job worker under which goods have been received back
\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
\n(C) Details of inputs\/ Capi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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.
\nSignature
\nName of Authorised Signatory ………
\nDesignation \/Status…………………
\nPlace
\nDate
\n10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:-
\n“FORM GSTR-9
\n(See rule 80)
\nAnnual Return
\nPt. I
\nBasic Details
\n1
\nFinancial Year
\n2
\nGSTIN
\n3A
\nLegal Name
\n3B
\nTrade Name (if any)
\nPt. II
\nDetails of Outward and inward supplies declared during the financial year
\n (Amount in Rs.in all tables)
\nNature of Supplies
\nTaxable Value
\nCentral Tax
\nState Tax\/ UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n4
\nDetails of advances, inward and outward supplies on which tax is payable as declared in returns filed during the fin<\/p>\n
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\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 above)
\nM
\nTurnover on which tax is not to be paid (G + L above)
\nN
\nTotal Turnover (including advances) (4N + 5M – 4G above)
\nPt.III
\nDetails of ITC as declared in returns filed during the financial year
\nDescription
\nType
\nCentral Tax
\nState Tax\/ UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n6
\nDetails of ITC availed as declared in returns filed during the financial year
\nA
\nTotal amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)
\n
\n
\n
\n
\nB
\nInward supplies (other th<\/p>\n
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\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 information
\nA
\nITC as per GSTR-2A(Table 3 & 5 thereof)
\n
\n
\n
\n
\nB
\nITC as per sum total of 6(B) and 6(H) above
\n
\nC
\nITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018
\nD
\nDifference [A-(B+C)]
\nE
\nITC available but not availed (out of D)
\nF
\nITC available but ineligible (out of D)
\nG
\nIGST paid on import of goods (including supplies from SEZ)
\nH
\nIGST credit availed on import of goods (as p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\n2
\n3
\n4
\n5
\n6
\n8
\n9
\nA
\nTotal Refund claimed
\nB
\nTotal Refund sanctioned
\nC
\nTotal Refund
\nRejected
\nD
\nTotal Refund
\nPending
\nE
\nTotal demand of taxes
\nF
\nTotal taxes paid in respect of E above
\nG
\nTotal demands pending out of E above
\n16
\nInformation on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis
\nDetails
\nTaxable Value
\nCentral Tax
\nState Tax\/UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\nA
\nSupplies received from Composition taxpayers
\nB
\nDeemed supply under Section 143
\nC
\nGoods sent on approval basis but not returned\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 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 financial year. The instructions to fill Part II are as follows:
\nTable No.
\nInstructions
\n4A
\nAggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details.
\n4B
\nAggregate value of supplies made to registered persons (including supplies made to UINs) <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details.
\n4I
\nAggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
\n4J
\nAggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 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.
\n5J & 5K
\nDetails of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
\n5N
\nTotal turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but inv<\/p>\n
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\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 goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
\n6D
\nAggregate value of input tax credit availed on all inward supplies received from registered persons 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 goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
\n6E
\nDetails of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be<\/p>\n
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\n6L
\nDetails of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
\n6M
\nDetails 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 declared here.
\n7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H
\nDetails of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H.
\n8A
\nThe total credit <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 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 computed in this row.
\n5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-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 returns of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7. Part VI consists of details of other information. The instructions to fill Part VI 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 includ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n19
\nLate fee will be payable if annual return is filed after the due date.
\nFORM GSTR-9A
\n(See rule 80)
\nAnnual Return (For Composition Taxpayer)
\nFORM GSTR-9A
\n(See rule 80)
\nAnnual Return (For Composition Taxpayer)
\nPt. I
\nBasic Details
\n1
\n2
\n3A
\n3B
\n4
\n5
\nFinancial Year
\nGSTIN
\nLegal Name
\n
\nTrade Name (if any)
\n
\nPeriod of composition scheme during the year (From – To -)
\nAggregate Turnover of Previous Financ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nB
\nImport of Goods
\nPt. III
\nDetails of tax paid as declared in returns filed during the financial year
\n9
\nDescription
\nTotal tax payable
\nPaid
\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 annual return of previous FY whichever is earlier
\nDescription
\nTurnover
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n10
\nSupplies \/ tax (outward) declared through Amendments (+) (net of debit notes)
\n11
\n12
\n13
\nInward supplies liable to reverse charge declared through Amendments (+) (net of debit notes)
\nSupplies \/ tax (outward) reduced through Amendments (-) (net of credit notes)
\nInward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes)
\n14
\nDifferential tax paid on account of declaration made in 10, 11<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName of Authorised Signatory
\nDesignation \/ Status
\nPlace
\nDate
\nInstructions: –
\n1. The details for the period between July 2017 to March 2018 shall be provided in this return.
\n2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
\nTable No.
\nInstructions
\n5
\nAggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this 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 annual return is filed. The instructions t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:
\nTable No.
\nInstructions
\n10,11,12,13 and 14
\nDetails of additions or amendments to any of the supplies already declared in the returns of the previous financial year but <\/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 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 shall be declared here.
\n16A
\nAggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details.
\n16B
\nAggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details.
\n17
\nLate fee will be payable if annual return is filed after the due date.”;
\n11. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the T<\/p>\n
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