The Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2018.
(04-S\/2017) No. FD 47 CSL 2017 Dated:- 17-9-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
\nNOTIFICATION(4-S\/2017)
\nNo. FD 47 CSL 2017, Bengaluru, dated: 17\/09\/2018
\nIn exercise of the powers conferred by Section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendation of Goods and Services Tax Council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely: –
\n1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2018.
\n(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
\n2. Amendment of rule 22.- In the Karnataka Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rul<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mendment of rule 55.- 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he benefit under notification No. 78\/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 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, Subsection (i), vide number G.S.R 1299 (E), dated the 13th October, 2017". = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aid rules, the following FORM shall be substituted, namely :- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ack from job worker to whom such goods were sent for job work; and losses and wastes : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Supplies \/ tax reduced through Amendments (-) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ITC reclaimed (other than B above) under the provisions of the Act = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ious FY whichever is earlier = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n 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 \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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pplies 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n etween 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ch 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on (4) of Section 143 of the CGST Act shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ies liable to reverse charge received from unregistered persons = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n +) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n yable 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ctioned 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d after the end of the financial year but reflected in the annual return = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (RC) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nK = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ear 2017-18. The reconciliation statement is to be filed for every GSTIN separately. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n med supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f persons \/ entities having presence over multiple States. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n llip;……………………………………… = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ame and address of the assessee with GSTIN) was conducted by M\/s. …………………………………………..………. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I\/we annex hereto a copy of their audit report dated ……………………………. along with a copy of each of :- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n subject to the following observations\/qualifications, if any: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Karnataka Goods and Services Tax (Ninth Amendment) Rules, 2018.(04-S\/2017) No. FD 47 CSL 2017 Dated:- 17-9-2018 Karnataka SGSTGST – StatesKarnataka SGSTKarnataka SGSTFINANCE SECRETARIAT NOTIFICATION(4-S\/2017) No. FD 47 CSL 2017, Bengaluru, dated: 17\/09\/2018 In exercise of the powers conferred by Section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of … Continue reading “The Karnataka Goods and Services Tax (Ninth 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-15145","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15145","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=15145"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15145\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n5. Amendment of rule 89.- 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. Amendment of rule 96.- In the said rules, with effect from the 23rd <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7. Amendment of rule 117.- In rule 117 of the said rules,-
\n(i) after sub-rule (1), the following shall be inserted, namely:-
\n“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-I by a further period not beyond 31st March 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n"FORM GST REG-20
\n[See rule 22(4)]
\nReference No. –
\nDate –
\nTo
\nName
\nAddress
\nGSTIN\/UIN
\nShow Cause Notice No.
\nDate-
\nOrder for dropping the proceedings for cancellation of registration
\nThis has reference to your reply filed vide ARN – dated in response to the show cause notice 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 Central 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 her<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\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 :
\nSTIN\/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
\nQuantity
\nOriginal challan No.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
\n6. Verification :
\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.
\nPlace :
\nDate :
\nSignature
\nName of Authorised Signatory ..
\nDesignation\/Status…………………”;
\n12. Insertion of new Forms GSTR-9, GSTR-9A, and GSTR-9C.- after FORM GSTR-8, of said rules, the following new FORMS GSTR-9, GSTR-9A, and GSTR-9C 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
\nDeta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nM
\nSub-total (I to L above)
\nN
\nSupplies and advances on which tax is to be paid (H + M) above
\n5
\nDetails of Outward supplies on which tax is not payable as declared in returns filed during the financial year
\nA
\nZero rated supply (Export) without payment of tax
\nB
\nSupply to SEZs without payment of tax
\nC
\nSupplies on which tax is to be paid by the recipient 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
\nSupplies 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\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 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 s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDescription
\nTaxable Value
\nCentral Tax
\nState Tax\/UT Tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n10
\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
\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
\n7
\n8
\nA
\nTotal Refund claimed
\nB
\nTotal Refund sanctioned
\nC
\nTotal Refund Rejected
\nD
\nTotal Refund Pending
\nE
\nTotal demand of taxes
\nF
\nTotal taxes paid in respect of E above
\nG
\nTotal demands pending out of E above
\n16
\nInformation on supplies received from c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName of Authorised Signatory
\nDesignation\/Staus
\nPlace :
\nDate :
\nInstruction :-
\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 & 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 operator<\/p>\n
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\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 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 <\/p>\n
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\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 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. Tabl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 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 ITC-01 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 sect<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 equal to difference in 8D.
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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 declared here. Table 4(A) of FORM GSTR-3B may be 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.
\nInstructions
\n15A 15B,15C & 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 <\/p>\n
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\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 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.
\n19.
\nLate fee will be payable if annual return is filed after the due date.
\nFORM GSTR-9A
\n(See rule 80)
\nAnnual Retu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\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
\nInward supplies liable to reverse charge declared through Amendments (+) (net of debit notes)
\n12
\nSuppli<\/p>\n
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\n17
\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. 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 t<\/p>\n
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\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 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 filling 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),which<\/p>\n
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\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. <\/p>\n
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\n(+)
\nF
\nTrade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST
\n(+)
\nG
\nTurnover from April 2017 to June 2017
\n(-)
\nH
\nUnbilled revenue at the end of Financial Year
\n(-)
\nI
\nUnadjusted Advances at the beginning of the Financial Year
\n(-)
\nJ
\nCredit notes accounted for in the audited Annual Financial Statement but are not permissible under GST
\n(-)
\nK
\nAdjustments on account of supply of goods by SEZ units to DTA Units
\n(-)
\nL
\nTurnover for the period under composition scheme
\n(-)
\nM
\nAdjustments in turnover under section 15 and rules thereunder
\n(+\/-)
\nN
\nAdjustments in turnover due to foreign exchange fluctuations
\n(+\/-)
\nO
\n Adjustments in turnover due to reasons not listed above
\n(+\/-)
\nP
\nAnnual turnover after adjustments as above
\n< Auto >
\nQ
\nTurnover as declared in Annual Return (GSTR9)
\nR
\nUn-Reconciled turnover (Q – P)
\nAT1
\n6
\nReasons for Un – Re<\/p>\n
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\nC
\n12%
\nD
\n12% (RC)
\nE
\n18%
\nF
\n18% (RC)
\nG
\n28%
\nH
\n28% (RC)
\nI
\n3%
\nJ
\n0.25%
\nK
\n0.10%
\nL
\nInterest
\nM
\nLate Fee
\nN
\nPenalty
\nO
\nOthers
\nP
\n Total amount to be paid as per tables above
\n
\n
\n
\n
\nQ
\nTotal amount paid as declared in Annual Return (GSTR-9)
\nR
\nUn-reconciled payment of amount
\nPT 1
\n10
\nReasons for un-reconciled payment of amount
\nA
\nB
\nReason 1
\n<< Text >>
\nReason 2
\n<< Text >>
\nC
\nReason 3
\n<< Text >>
\n11
\nAdditional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)
\nTo be paid through Cash
\nDescription
\nTaxable Value
\nCentral tax
\nState tax\/UT tax
\nIntegrated tax
\nCess, if applicable
\n1
\n2
\n3
\n4
\n5
\n6
\n5%
\n12%
\n18%
\n28%
\n3%
\n0.25%
\n0.10%
\nInterest
\nLate Fee
\nPenalty
\nOthers (please specify)
\nPt. IV
\nReconciliation of Input Tax Credit (ITC)
\n12
\nReconciliation of Net Input Tax Credit (ITC)
\nA
\nITC availed as per audited Annual Financial Statement for the State\/ UT (For multi-GSTIN units under sa<\/p>\n
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\nL
\nM
\nEmployees' Cost (Salaries, wages, Bonus etc.)
\nConveyance charges
\nBank Charges
\n Entertainment charges
\nStationery Expenses (including postage etc.)
\nRepair and Maintenance
\nN
\nOther Miscellaneous expenses
\nO
\nP
\nCapital goods
\nAny other expense 1
\nQ
\nAny other expense 2
\nR
\nTotal amount of eligible ITC availed
\n<>
\nS
\nITC claimed in Annual Return (GSTR9)
\nT
\nUn-reconciled ITC
\nITC 2
\n15
\nReasons for un-reconciled difference in ITC
\nA
\nReason 1
\n<< Text >>
\nB
\nC
\nReason 2
\n<< Text >>
\nReason 3
\n<< Text >>
\n16
\nTax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
\nDescription
\n Amount Payable
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nInterest
\nPenalty
\nPt.V
\nAuditor's recommendation on additional Liability due to non-reconciliation
\nTo be paid through Cash
\nDescription
\nValue
\nCentral tax
\nState tax\/UT tax
\nIntegrated tax
\nCess, if applicable
\n1
\n2
\n3
\n4
\n5
\n6
\n5%
\n12%
\n18%
\n28%
\n3%
\n0.25%
\n0.10%
\nInput Tax Cre<\/p>\n
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\n3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.
\n4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
\nTable No.
\nInstructions
\n5A
\nThe turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons \/ entities with presence over multiple States. Such persons \/ entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes refe<\/p>\n
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\n5E
\nAggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here.
\n5F
\nTrade discounts which are accounted for in the audited Annual Financial Statement but on which GST was liveable(being not permissible) shall be declared here.
\n5G
\nTurnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.
\n5H
\nUnbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here.
\n5I
\nValue of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial <\/p>\n
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\n5N
\nAny difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here.
\n5O
\nAny difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here.
\n5Q
\nAnnual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9).
\n6
\nReasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here.
\n7
\nThe table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with<\/p>\n
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\n8
\nReasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here.
\n5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-
\nTable No.
\nInstructions
\n9
\nThe table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled "RC", supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared.
\n9P
\nThe total amount to be paid as per liability declared in Table 9A to 9O is auto populated here.
\n9Q
\nThe amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It shou<\/p>\n
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\n12B
\nAny ITC which was booked in the audited Annual Financial Statement of earlier financial year(s)but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year 2017-18.
\n12C
\nAny ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.
\n12D
\nITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here.
\n12E
\nNet ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here.
\n13
\nReasons for non-reconciliation of ITC as per audited Annual Financial Statement or bo<\/p>\n
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\n16
\nAny amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.
\n7. Part V consists of the auditor's recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.
\n8. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor.
\nPART – B- CERTIFICATION
\nI. Certification in cases where the reconciliation statement (FORM GSTR-<\/p>\n
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\n1.
\n2.
\n3.
\n3. (a) *I\/we report the following observations\/ comments \/ discrepancies \/ inconsistencies; if any :
\n………………………………………………………………..
\n……………………………………………………………….
\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 knowledge and belief, were necessary for the purpose of the audit\/ information and explanations which, to the best of *my\/our knowledge and belief, were necessary for the purpose of the audit were not provided\/partially provided to us.
\n(B) In *my\/our opinion, proper books of account *have\/have not been kept by the registered person so far as appears from*my\/ our examination of the books.<\/p>\n
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\n(b) ……………………………………………………………………………………
\n(c) ……………………………………………………………………………………
\n……………………………………………………………………………………….
\n…………………………………………………………………………………….&hell<\/p>\n
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\n(a) balance sheet as on ……………………………………
\n(b) the *profit and loss account\/income and expenditure account for the period beginning from ………..…to ending on ……………………………,
\n(c) the cash flow statement for the period beginning from ……..…to ending on ……&h<\/p>\n
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\n(a) …………………………….…………………………….………………………
\n(b) …………………………….…………………………….………………………
\n(c) …………………………….…………………………….………………………
\n………………………………………………………………………………….<\/p>\n
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