The Punjab Goods and Services Tax (Twelfth Amendment) Rules, 2018.
G.S.R. 74\/P.A.5\/2017\/S.164\/Amd.(20)\/2018 Dated:- 3-10-2018 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
\nDEPARTMENT OF EXCISE AND TAXATION
\n(EXCISE AND TAXATION-II BRANCH)
\nNOTIFICATION
\nThe 3rd October, 2018
\nNo. G.S.R.74\/P.A.5\/2017\/S.164\/Amd.(20)\/2018.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
\nRULES
\n1. (1) These rules may be called the Punjab Goods and Services Tax (Twelfth Amendment) Rules, 2018.
\n(2) Save as otherwise provided in these rules, they shall be deemed to have come into force on and with effect from the 04th September, 2018.
\n2. In the Punjab Goods and Services<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n registered person.”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 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 b worker and received back = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n remises of job worker; and losses and wastes: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2C) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rom SEZs) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rrent financial year (E + F + J) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Wise Summary of Inward supplies = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n harge 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 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n reverse charge basis. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ort 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 ts 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n yable as declared in returns filed during the financial year = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 5 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Punjab Goods and Services Tax (Twelfth Amendment) Rules, 2018.G.S.R. 74\/P.A.5\/2017\/S.164\/Amd.(20)\/2018 Dated:- 3-10-2018 Punjab SGSTGST – StatesPunjab SGSTPunjab SGSTGOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 3rd October, 2018 No. G.S.R.74\/P.A.5\/2017\/S.164\/Amd.(20)\/2018.- In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 … Continue reading “The Punjab Goods and Services Tax (Twelfth 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-15012","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15012","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=15012"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15012\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n4. In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked down condition”, the words “or in batches or lots” shall be inserted.
\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, 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 s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7. In the said rules, in rule 138A, in sub-rule (1), 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. Date-
\nOrder for dropping the proceedings for cancellation of registration
\nTh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. GSTIN –
\n2. (a) Legal name –
\n(b) Trade name, if any –
\n3. Period: Quarter – Year –
\n4. Details of inputs\/capital goods sent for jobwork (includes inputs\/capital goods directly sent to place of business \/premises of job worker)
\nGSTIN\/State in case of Unregistered job-worker
\nChallan No.
\nChallan date
\nDescription of goods
\nUQC
\nQuantity
\nTaxable value
\nType of goods (Inputs\/capital goods)
\nRate of tax (%)
\nCentral tax
\nState\/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 (A) Details of inputs\/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
\nGSTIN\/ State of job worker if unregistered
\nChallan No. issued by job worker 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\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTIN\/State of job worker if unregistered
\nInvoice
\nNo. in case supplied from premises of job worker issued by the Principal
\nInvoice date in case supplied from premises 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 wor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nB
\nSupplies made to registered persons (B2B)
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInputs
\nCapital Goods
\nInput Services
\nC
\nInward supplies received from
\nInputs
\nunregistered persons liable to reverse charge (other than B above)on which tax is paid & ITC availed
\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
\nI
\nSub-total (B to H above)
\nJ
\nDifference (I – A above)
\nK
\nTransition Credit through TRAN-I (including revisions if any)
\nL
\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 Ineligible ITC as declared in returns f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPt. 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
\n10
\nDescription
\nTaxable Value
\nCentral Tax
\nState Tax\/UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\nSupplies\/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 availed for the previous financial year
\n14
\nDifferential tax paid on account of declaration in 10 & 11 above
\nDescription
\nPayable
\nPaid
\n1
\n2
\n3
\nIntegra<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHSN 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
\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 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.
\nSignature
\nName of Authorised Signatory
\nDesignation \/ Status
\nPlace
\nDate
\nInstructions: –
\n1. Terms used:
\na. GSTIN: Goods and Services Tax Identification Number
\nb. UQC: Unit Quantity Code
\nc. HSN: Harmonized 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 & advance<\/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 declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
\n4G
\nAggregate value of all inward supplies (including advances and net of credit and debit note<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall also be declared here.
\n5H
\nAggregate value of credit notes issued in respect of sup<\/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. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
\n6C
\nAggregate value of input tax credit availed on all inward supplies received from unregistered persons (o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6G
\nAggregate 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
\nAggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
\n6J
\nThe 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
\nDetails of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
\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 I<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8B
\nThe input tax credit as declared in Table 6B and 6H shall be auto-populated here.
\n8C
\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) 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 GSTR-2A(table 3 & 5 only) but not availed in any of the FORM GSTR-3B 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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 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 d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 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 fo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 of Goods
\nPt.III
\nDetails of tax paid as declared in returns filed during the financial year
\n9
\nDescription
\nTotal tax payable
\n Paid
\n1
\n2
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nLate fee
\nPenalty
\nPt.IV
\nPa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6
\n7
\n8
\nA
\nTotal Refund claimed
\nTotal Refund sanctioned
\nB
\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
\nDetails 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
\nLate 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 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.
\nPlace
\nSignature
\nName of Authorised Signatory
\nDesignation \/ Status
\nDate
\nInstructions: –
\n1. The de<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 FORM GSTR-4 may be used for filling up these details.
\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 det<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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-GST refund claims.
\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 de<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n