CBEC releases draft Rules and Forms for GST refund and returns
GST
Dated:- 27-9-2016
CBEC releases draft Rules and Forms for GST refund and returns
\n * Draft Return Rules
\n * Draft Return Formats
\n * GSTR 9B
\n * ITC Mismatch Report
\n * Draft Refund Rules
\n * Draft Refund Formats
\n=============
\nDocument 1
\nDRAFT
\nGOODS AND SERVICES TAX –
\nRETURN RULES, 20
\nNote: Corresponding changes in the Model GST Law are being carried
\nout separately. Comments, if any may kindly be given by 28th
\nSeptember, 2016.
\n1.
\n(1)
\nChapter-_:
\nRETURNS
\nForm and manner of furnishing details of outward supplies
\nEvery registered taxable person required to furnish the details:
\n(a)
\nof outward supplies of goods and\/or services effected during a tax period
\nunder sub-section (1) of section 25; and
\n(b)
\nof outward supplies of goods and\/or services effected during an earlier tax
\nperiod under sub-section (2) of section 25
\nshall furnish such details in FORM GSTR-1 electronically through the Common Po<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n during a tax period under sub-section (2) of section 26 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on may include the same in FORM GSTR-2. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(2) Every registered taxable person furnishing the return under sub-rule (1) shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y to the deductee on the Common Portal in FORM GSTR-7A on the basis of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall be considered as matched, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cy is made available. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lue = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n le to the supplier electronically on the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es any of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n Preparer. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n, if so authorised by the taxable person to: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 103 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n26 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n State Code) is other than the State where supplier = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ices = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing deemed exports) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n through e-commerce portals of other companies to Registered Taxable Persons = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ry respect. I = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o a registered person of earlier tax periods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (19) (10 (11) (2 (13 (14) (15) (16) (17) (18) (19) (20) (21) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (7) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \ndown = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n Rs) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n clare that I have the legal authority to submit this statement. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00acDetails shall the auto populated from counterparty GSTRI and GSTHE 5 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nState Code = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ceived during the month = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n axable person, you are liable to file aforesaid return (s) for the above said tax period and it has been noticed that you have not filed the said = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ers = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lue = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pplies = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n evised Details = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Note\/ credit = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GSTR-1 and GSTR-5) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n TC = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ority to submit this return. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n return. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tat = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e-commerce operator(s) providing facility of supplying goods and\/or services, other than branded services, of other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n GST Paid (intra-State Supplies) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n TURN FOR COMPOUNDING TAXABLE PERSONS = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r Income (Income other than from supplies) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pulated. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o-populated = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n…… = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd guilty of misconduct in connection with following proceeding under the Act,:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erly, annual or final return; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he Central\/ State Goods and Services Tax Act, 2016 and Rule __ of the Central\/ State Goods and Services Tax Rules, 2016) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n branch or unit in the State having a different registration number (GSTIN) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cash in cash ledger \t\tAnnex 5 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or services being valued, to the extent that such value has not been included in the price actually paid or payable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rks = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sat the time of, or before delivery of the goods or, as the case may be, provision of the services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tal\tCGST\tSGST\tIGST\tTotal\tCGST\tSGST\tIGST\tTotal\tRemarks = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Reason 2 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n per Auditor = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n\tAs per Auditor = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es would arise in adjustments. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n supply\tRemarks = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed in the price actually paid or payable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n matched in current tax period = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n TC reduced = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ier in current tax period = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lier \t\tOutput tax liable to be imposed on Supplier = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t\t\tRate\tAmount\tRate\tAmount\tRate\tAmount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n developer, or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n(B) “Net ITC” means input tax credit availed on inputs and input services during the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e forwarded to the proper officer who shall, within fifteen days of filing of the said = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of and on being prima facie satisfied that the amount claimed as refund under sub-rule = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e available to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n iod of delay for which interest is payable and the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nGST RFD-07 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1) A separate statement has to be filed under sub-rule (4) of rule 1 of draft Goods and Services Tax refund = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on of the Goods and Services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n above and further furnishing of information\/ filing of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Order for Complete adjustment of claimed Refund = = = = = = = =<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall, on the basis of details contained in Part A of FORM GSTR-2A, prepare such
\ndetails in the manner specified in sub-section (1) of the said section and furnish the
\nsame in FORM GSTR-2 electronically through the Common Portal, either directly or
\nfrom a Facilitation Centre, notified by the Board or Commissioner, after including therein
\ndetails of such other inward supplies, if any, required to be furnished under sub-section
\n(2) of section 26.
\n(2)
\nEvery registered taxable person shall furnish the details, if any, required under
\nsub-section (3) of section 26 electronically in FORM GSTR-2.
\n(3) The recipient of goods and\/or services shall specify the inward supplies in respect
\nof which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2
\nwhere such eligibility can be determined at the invoice level.
\n(4) The recipient of goods and\/or services shall declare the quantum of ineligible
\ninput t<\/p>\n
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\n3.
\n(1)
\nForm and manner of submission of monthly return
\nEvery registered taxable person, other than a taxable person paying tax under
\nsection 8, shall furnish a return under sub-section (1) of section 27 in FORM GSTR-3
\nelectronically through the Common Portal either directly or from a Facilitation Centre,
\nnotified by the Board or Commissioner.
\n(2)
\nPart A of the return under sub-rule (1) shall be electronically generated on the
\nbasis of information furnished through returns in FORM GSTR-1, FORM GSTR-2,
\nelectronic credit ledger, electronic cash ledger and electronic tax liability register of the
\ntaxable person.
\n(3) Every registered taxable person furnishing the return under sub-rule (1) shall,
\nsubject to the provisions of section 35, discharge his liability towards tax, interest,
\npenalty, fees or any other amount payable under the Act or these rules by debiting the
\nelectronic cash ledger and\/or electronic credit ledger as per the det<\/p>\n
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\ndischarge his liability towards tax, interest, penalty, fees or any other amount payable
\nunder the Act or these rules by debiting the electronic cash ledger.
\n5.
\nForm and manner of submission of return by non-resident taxable person
\nEvery registered non-resident taxable person shall furnish a return in FORM GSTR-5
\nelectronically through the Common Portal, either directly or from a Facilitation Centre,
\nnotified by the Board or Commissioner, including therein the details of outward supplies
\nand inward supplies and shall pay the tax, interest, penalty, fees or any other amount
\n3
\npayable under the Act or these rules within twenty days after the end of a tax period or
\nwithin seven days after the last day of the validity period of registration, whichever is
\nearlier.
\n6. Form and manner of submission of return by an input service distributor
\nEvery input service distributor shall, after adding, corr<\/p>\n
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\nthe return filed under sub-rule (1).
\n8. Form and manner of submission of statement of supplies effected
\nthrough e-Commerce
\n(1) Every e-Commerce operator required to collect tax at source under section 43C
\nshall furnish a statement in FORM GSTR-8 electronically through the Common Portal,
\neither directly or from a Facilitation Centre, notified by the Board or Commissioner,
\ncontaining details of supplies effected through such operator and the amount of tax
\ncollected as required under sub-section (1) of section 43C.
\n(2) The details furnished by the operator under sub-rule (1) shall be made available
\nelectronically to each of the suppliers in Part D of FORM GSTR-2A on the Common
\nPortal after the due date of filing of FORM GSTR-8.
\n9.
\nNotice to non-filers of returns
\nA notice in FORM GSTR-3A shall be issued, electronically, to a registered taxable person
\nwho fails to furnish return under section 27 and sectio<\/p>\n
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\nvalid return.
\n(2)
\nThe claim of input tax credit shall be considered as matched, where the amount
\nof input tax credit claimed is equal to or less than the output tax paid on such tax invoice
\nor Debit Note, as the case may be, by the corresponding supplier.
\n11. Final acceptance of input tax credit and communication thereof
\n(1) The final acceptance of claim of input tax credit in respect of any tax period,
\nspecified in sub-section (2) of section 29, shall be made available electronically to the
\nregistered taxable person making such claim in FORM GST ITC-1 through the Common
\nPortal.
\n(2) The claim of input tax credit in respect of any tax period which had been
\ncommunicated as mismatched but is found to be matched after rectification by the
\nsupplier and\/or recipient shall be finally accepted and made available electronically to
\nthe taxable person making such claim in FORM GST ITC-1 through the Common Portal.
\n12.
\nCommunication and rectification of discrepancy in claim of <\/p>\n
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\n(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an
\namount to the extent of discrepancy shall be added to the output tax liability of the
\n5
\nrecipient in his return in FORM GSTR-3 for the month succeeding the month in which
\nthe discrepancy is made available.
\nExplanation: (1)
\nRectification by a supplier means adding or correcting the details of
\nan outward supply in his valid return so as to match the details of corresponding inward
\nsupply declared by the recipient.
\n(2) Rectification by the recipient means deleting or correcting the details of an inward
\nsupply so as to match the details of corresponding outward supply declared by the
\nsupplier.
\n13. Claim of input tax credit on the same invoice more than once
\nDuplication of claims of input tax credit in the details of inward supplies shall be
\ncommunicated to the registered taxable person in FORM GST ITC-1 electronically
\nthrough the Common Portal.
\n14.
\nMatching of claim of reduction i<\/p>\n
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\nwhere the amount of reduction claimed is equal to or less than the claim of reduction of
\ninput tax credit admitted and discharged on such credit note by the corresponding
\nrecipient in his valid return.
\n15. Final acceptance of reduction of output tax liability and communication
\nthereof
\n(1) The final acceptance of claim of reduction in output tax liability in respect of any
\ntax period, specified in sub-section (2) of section 29A, shall be made available
\n6
\nelectronically to the taxable person making such claim in FORM GST ITC-1 through the
\nCommon Portal.
\n(2) The claim of reduction in output tax liability in respect of any tax period which
\nhad been communicated as mismatched but is found to be matched after rectification by
\nthe supplier and\/or recipient shall be finally accepted and made available electronically
\nto the taxable person making such claim in FORM GST ITC-1 through the Common
\nPortal.
\n16.
\nCommunication and rectification of discre<\/p>\n
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\n(4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an
\namount to the extent of discrepancy shall be added to the output tax liability of the
\nsupplier in his return in FORM GSTR-3 for the month succeeding the month in which the
\ndiscrepancy is made available.
\nExplanation: (1) Rectification by a supplier means deleting or correcting the details
\nof an outward supply in his valid return so as to match the details of corresponding
\ninward supply declared by the recipient.
\n(2) Rectification by the recipient means adding or correcting the details of an inward
\nsupply so as to match the details of corresponding outward supply declared by the
\nsupplier.
\n17. Claim of reduction in output tax liability more than once
\nDuplication of claims for reduction in output tax liability in the details of outward supplies
\nshall be communicated to the registered taxable person in FORM GST ITC-1
\nelectronically through the Common Portal.
\n18.
\nRefund of <\/p>\n
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\n(h) Tax amount:
\nProvided that for all supplies where the supplier is not required to furnish the
\ndetails separately for each supply, the following details relating to such supplies made
\nthrough an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with
\nthe corresponding details declared by the supplier in FORM GSTR-1-
\n(a) GSTIN of the supplier
\n(b)
\nState of place of supply
\n(c)
\n(d)
\nTax rate
\nTotal taxable value of all supplies made in the State
\n(e) Tax amount on all supplies made in the State:
\nProvided further that where the time limit for furnishing FORM GSTR-1 under
\nsub-section (1) of section 25 has been extended, the date of matching of the above
\nmentioned details shall be extended to such date as may be notified by the
\nBoard\/Commissioner.
\n20. Communication and rectification of discrepancy in details furnished by
\nthe e-Commerce operator and the supplier
\n(1) Any discrepancy in the details furnished by the operator and those declared by
\nthe supplie<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCommon Portal in FORM GST ITC-1.
\n8
\n21.
\n(1)
\nAnnual return
\nEvery registered taxable person shall furnish an annual return under sub-section
\n(1) of section 30 electronically in FORM GSTR-9 through the Common Portal either
\ndirectly or from a Facilitation Centre, notified by the Board or Commissioner:
\nProvided that a taxable person paying tax under section 8 shall furnish the annual
\nreturn in FORM GSTR-9A.
\n(2)
\nEvery registered taxable person whose aggregate turnover during a financial year
\nexceeds one crore rupees shall get his accounts audited under sub-section (4) of section
\n42 and he shall furnish a copy of audited annual accounts and a reconciliation statement,
\nduly certified, in FORM GSTR-9B, electronically through the Common Portal either
\ndirectly or from a Facilitation Centre, notified by the Board or Commissioner.
\n22.
\nFinal return
\nEvery registered taxable person required to furnish a final return under section 31, shall
\nfu<\/p>\n
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\nconditions specified below, namely:
\n(a)
\n(i)
\nhe is a citizen of India;
\n(ii)
\nhe is a person of sound mind;
\n(iii)
\nhe is not adjudicated as insolvent;
\n(b)
\n(iv)
\nhe has not been convicted by a competent court for an offence with
\nimprisonment not less than two years; and
\nthat he is a retired officer of the Commercial Tax Department of any State
\nGovernment or of the Central Board of Excise and Customs, Department of
\nRevenue, Government of India, who, during his service under the Government,
\nhad worked in a post not lower in rank than that of a Group-B gazetted officer for
\na period of not less than two years; or
\n(c) he has passed:
\n9
\n(i) a graduate or postgraduate degree or its equivalent examination
\nhaving a degree in Commerce, Law, Banking including Higher Auditing, or
\nBusiness Administration or Business Management from any Indian
\nUniversity established by any law for the time being in force; or
\n(ii) a degree examination of any Foreign University recognize<\/p>\n
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\n(3) The enrolment made under sub-rule (2) shall be valid until it is cancelled.
\n(4) If any Tax Return Preparer is found guilty of misconduct in connection with any
\nproceeding under the Act, the authorised officer may, by order, in FORM GST TRP-4
\ndirect that he shall henceforth be disqualified under section 34, after giving him a notice
\nto show cause in FORM GST TRP-3 against such disqualification and after giving him a
\nreasonable opportunity of being heard.
\n(5) Any person against whom an order under sub-rule (4) is made may, within thirty
\ndays from the date of the order under sub-rule (4), appeal to the Commissioner against
\nsuch order.
\n(6) A list of Tax Return Preparers enrolled under sub-rule (1) shall be maintained on
\nthe Common Portal in FORM GST TRP-5 and the authorised officer may make such
\namendments to the list as may be necessary from time to time, by reason of any change
\nof address or death or disqualification of any Tax Return Preparer.
\n(7) Any taxab<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a)
\nfurnish details of outward and inward supplies;
\n(b)
\nfurnish monthly, quarterly, annual or final return;
\n(c)
\nmake payments for credit into the electronic cash ledger;
\n(d)
\nfile a claim for refund; and
\n(e)
\nfile an application for amendment or cancellation of registration.
\n(10)
\nshall-
\n(11)
\nAny taxable person opting to furnish his return through a Tax Return Preparer
\n(a)
\ngive his consent in FORM GST TRP-6 to any Tax Return Preparer to
\nprepare and furnish his return; and
\n(b) before confirming submission of any statement prepared by the Tax
\nReturn Preparer, ensure that the facts mentioned in the return are true and
\ncorrect.
\nThe Tax Return Preparer shall-
\n(a)
\n(b)
\nprepare the statements with due diligence; and
\naffix his digital signature on the statements prepared by him or
\nelectronically verify using his credentials.
\n25.
\nConditions for purposes of appearance
\n(1) No person shall be eligible to attend before any autho<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n.113
\n.116
\n.118
\n.119
\n.123
\n124
\n.126
\n127
\n128
\n129
\nList of GST Returns\/Statements to be furnished by Registered Persons
\nDetails of outward supplies of taxable goods and\/or services effected
\n1
\nForm GSTR-1
\n2
\nForm GSTR-1A
\nDetails of outward supplies as added, corrected or deleted by the recipient
\n3
\nForm GSTR-2
\nDetails of inward supplies of taxable goods and\/or services claiming input tax credit
\n4
\nForm GSTR-2A
\n5
\nForm GSTR-3
\nForm GSTR-3A
\n7
\nForm GSTR-4
\n8
\nForm GSTR-4A
\n9
\nForm GSTR-5
\n10
\nForm GSTR-6
\n11
\nForm GSTR-6A
\n12
\nForm GSTR-7
\n13
\nForm GSTR-7A
\n14
\nForm GST-ITC-1
\n15
\nForm GSTR-8
\n16
\nForm GSTR-9
\n17
\nForm GSTR-9A
\n18
\n19
\n20
\n866
\nForm GSTR-9B
\nForm GSTR-10
\nForm GSTR-11
\n21
\nForm GST-TRP-1
\nDetails of inward supplies made available to the recipient on the basis of FORM GSTR-1
\nfurnished by the supplier
\nMonthly return on the basis of finalization of details of outward supplies and inward supplies
\nalong with the payment of amount of tax
\nNotice to a registered taxable person who fails to furnish return under secti<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nForm GST-TRP-6
\n27
\nForm GST-TRP-7
\nEnrolment certificate as Tax return preparer
\nShow cause to as Tax return preparer
\nOrder of cancelling enrolment as Tax return preparer
\nList of Tax return preparers
\nConsent of taxable person to Tax return preparer
\nWithdrawal of authorization to tax return preparer
\n4
\nGovernment of India\/State
\nDepartment of
\nForm GSTR-1
\n[See Rule…..]
\nDETAILS OF OUTWARD SUPPLIES
\n1.
\nGSTIN:
\n2.
\nName of the Taxable Person:
\n(S. No. 1 and 2 will be auto-populated on logging)
\n3. Aggregate Turnover of the Taxable Person in the previous FY..
\n(To be submitted only in first year. To be auto populated in subsequent year)
\n4. Period:
\nMonth…….
\nYear
\n5. Taxable outward supplies to a registered person
\nGSTIN\/
\nUIN
\nInvoice
\nIGST
\nCGST
\nSGST
\nPOS
\n(only if
\n5
\n(figures in Rs)
\nIndicate if Tax on this GSTIN of
\nInvoice is e-
\nsupply
\ndifferent from attracts
\npaid under commerce
\nthe location of reverse
\nrecipient)
\nprovisional operator (if
\ncharge $
\nassessment applicable)
\n(Checkbox
\nNo. Date Value Goods\/<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nis located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh
\nRecipient's Name of the
\nState code
\nrecipient
\nInvoice
\nIGST
\nPOS
\n(figures in Rs)
\nTax on this Invoice is
\n(only if different paid under provisional
\nfrom the location assessment
\nof recipient)
\n(Checkbox)
\nNo.
\n(1)
\n(2)
\n(3) (4)
\nDate Value Goods\/ HSN\/
\nServices SAC
\n(5) (6) (7)
\nTaxable Rate
\nvalue
\nAmt
\n(8)
\n(9)
\n(10)
\n(11)
\n(12)
\nNote:
\n1.
\nTaxable Person has the option to furnish the details of nil rate and exempted supplies in this Table
\n6A. Amendment to taxable outward supplies to a consumer of earlier tax periods where Place of Supply (State Code)
\nis other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh
\nOriginal
\nInvoice
\nRecipient's
\nState code
\nName of the
\nrecipient
\nNo. Date
\n(figures in Rs)
\nRevised Invoice
\nIGST
\nPOS
\n(only if
\ndifferent
\nfrom the
\nTax on this
\nInvoice is
\npaid under
\nNo.
\nDate Goods\/Se HSN\/S Taxable Rate
\nrvices AC\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCod
\ne
\ncode
\n(Place of
\nSupply
\n(State
\nCode))
\nRate Amt Rate
\nAmt
\nRate Amt
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 2645″ (69) (10) (1) (2) (3) (4) (5)
\n8.
\nDetails of Credit\/Debit Notes
\nGSTIN
\nType of note
\nDebit Note\/credit
\n\/UIN\/
\n(Debit\/Credit)
\nnote
\nOriginal
\nInvoice
\nName
\nof
\nDifferenti
\nal Value
\n(Plus or
\nMinus)
\n(figures in Rs)
\nDifferential Tax
\nrecipie
\nnt
\nNo.
\nDate
\nNo. Date
\nIGST
\nCGST
\nSGST
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\nRate Amt Rate Amt Rate Amt
\n(8) (9) (10) (11) (12) (13)
\nOther than reverse charge
\nReverse charge
\nNote: Information about Credit Note \/ Debit Note to be submitted only if issued as a supplier.
\n8A. Amendment to Details of Credit\/Debit Notes of earlier tax periods
\nGSTI
\nN\/UI
\nType of
\nnote
\nOriginal Invoice
\nOriginal
\nRevised
\ndetails
\nDate No.
\nDate
\nNo.
\nN\/Na (Debit\/Cre No.
\nDate
\nDifferenti
\nal Value
\n(Plus or
\n(figures in Rs)
\nDifferential Tax
\nIGST
\nCGST
\nSGST
\nrecipi dit) Minus) Rate Amt Rate Amt Rate Amt
\n9
\n(1)
\n(2)
\n(3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
\nOther than reverse charge
\nReverse charge
\nNote: Information ab<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDescription Original
\nInvoice
\nWithout
\npayment of
\nWith
\npayment of
\nRevised Invoice
\nShipping bill\/ IGST
\nbill of export
\nCGST
\nSGST
\nNo. Date No. Date Servi\/Taxable No Date Rate Amt Rate Amt Rate Ant
\n(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
\nunder
\n(figures in Rs)
\nTax on this Invoice is
\npaid
\nprovisional
\nassessment
\n(Checkbox)
\n(15)
\n(16)
\n11.
\nTax liability arising on account of Time of Supply without issuance of Invoice in the same period.
\nGSTIN\/UIN\/
\nName of
\ncustomer
\nState
\nCode
\nDocum
\nent No.
\nDate Goods\/
\nServic
\nes
\nHSN\/SAC
\nof supply
\nAmount of advance
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\nreceived\/ Value of
\nSupply provided
\nwithout raising a bill
\n(7)
\n(figures in Rs)
\nIGST
\nTAX
\nCGST
\nSGST
\nRate Tax Rate Tax Rate Tax
\n(8)
\n(9) (10) (11) (12) (13)
\n11
\nNote: A transaction id would be generated by system for each transaction on which tax is paid in advance\/on account of time of supply
\n11A. Amendment to Tax liability arising on account of Time of Supply without issuance of Invoice in the sa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(figure in Rs.)
\nInvoice Date
\nNo.
\nMerchant
\nGSTIN of e- Gross
\nID issued
\ncommerce
\nby
\ne-
\nportal
\ncommerc
\ne
\nValue
\nof
\nsupplie
\nTaxabl Goods HSN\/
\ne value (G)\/ SAC
\nServic
\nes (S)
\nIGST
\nSGST
\nCGST
\nPlace
\nof
\nRate Amt. Rate Amt. Rate Amt Suppl
\nS
\ny
\n(State
\noperator
\nCode)
\n123456789101112131415
\nNote: Details of supplies made through e-commerce portal to registered Taxable Persons shall be reported in Table 5 of this return, which shall be pre-
\npopulated in this table based on the flag provided in the respective table at the time of creation of Return.
\nPart 2- Supplies made through e-commerce portals of other companies to Unregistered Persons
\n(figure in Rs.)
\nSr
\nMerchant ID issued by e-
\nGSTIN
\nof
\ne-
\nNo.
\ncommerce portal
\ncommerce portal
\nPlace of Supply
\n(State Code)
\nTaxable
\nvalue
\nIGST
\nCGST
\nSGST
\nRate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nAmt Rate Amt Rate Amt
\n8 9 10 11
\n13
\n13
\nNote: Details of supplies made through e-commerce portal to unregistered Taxable Persons<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfurther declare that I have the legal authority to submit this statement.
\nPlace:
\nDate:
\nINSTRUCTIONS for furnishing the information
\n1. Terms used:
\nGSTIN: Goods and Services Taxable Person Identification Number
\nUnique Identity Number for embassies
\n(Signature of Authorized Person)
\nUIN:
\nHSN:
\nHarmonized System of Nomenclature for goods
\nSAC:
\nService Accounting Code
\nPOS:
\nPlace of Supply (State Code) of goods or services – State Code to be mentioned
\n2. To be furnished by the 10th of the month succeeding the tax period. Not to be furnished by compounding Taxable Person\/ISD
\n3. Aggregate Turnover means as defined under the Goods and Services Tax Act, 20…..
\n4. HSN\/SAC is not mandatory for taxable person whose aggregate turnover is less than 1.5 crores. HSN shall be restricted to maximum 8 digits. If
\ngross turnover in previous financial year is greater than Rs 5 crore, HSN should be minimum of 4 digits. If gross turnover in previous financial
\nyear is equal to or greater than Rs 1.5 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOriginal Invoice
\nRevised Details
\nIGST
\nCGST
\nSGST
\n(figures in Rs)
\nPOS
\n(only if
\ndifferent
\nGSTIN
\nof supplier
\nNo. Date GSTIN No. Date Value Goods HSN\/ Taxable
\nRate Amt
\nRate Amt
\nRate
\nAmt
\nfrom the
\nof
\nServi SAC value
\nlocation
\nsupplie
\nces
\nof
\nr
\nrecipien
\n(1)
\n(2)
\n(3)
\n(4) (5) (6)
\n(7)
\n(8) (9) (10) (11) (12)
\n(13) (14) (15)
\n(16)
\n(17)
\nShall be auto populated from counterparty GSTRI and GSTR5
\n8. Details of Credit\/Debit Notes
\nGSTI
\nN\/UIN
\n\/ Name
\nType of note
\n(Debit\/Credit)
\nDebit Note\/credit note
\nOriginal
\nInvoice
\nDifferenti
\nal Value
\n(Plus or
\nMinus)
\n(figures in Rs)
\nDifferential Tax
\nNo.
\nDate
\nNo.
\nDate
\nIGST
\nCGST
\nSGST
\nRate
\nAmt Rate Amt
\nRate
\nAmt
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10) (11)
\n(12)
\n(13)
\n17
\n\/UIN\/
\nnote
\nName
\n(Debit\/Cr
\nedit)
\n8A. Amendment to Details of Credit\/Debit Notes of earlier tax periods
\nGSTIN Type of
\nOriginal
\nDebit
\nNote\/credit
\nnote
\nRevised Debit
\nNote\/credit
\nOriginal Invoice
\ndetails
\nDifferenti
\nal Value
\n(Plus or
\nMinus)
\n(figures in Rs)
\nDifferential Tax
\nno<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n19
\nAuto
\npopulated
\nNot auto
\npopulated
\n(Claimed)
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 shall be auto populated from counterparty CSTRI and GSTRS
\nSupplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered
\nTaxable person)
\nAuto populated
\nOthers
\nShall be auto populated from counterparty GSTR1 and G$TR5
\n$ Taxable person will have to enter the amount of credit to be availed for CGST\/SGST or IGST as the case may be
\nNote: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.
\n4A. Amendments to details of inward supplies received in earlier tax periods
\nOriginal
\nInvoice
\nRevised Details
\nIGST CGST
\nSGST
\nthe service
\nIGST CGST SGS IGST CGS SGST
\nT
\nT
\nGSTI No. Da GST No. Dat ValuGooHS Taxa Ra Amt Rat Am Rate Amt locati s\/none Amt Amt Amt Amt Amt Amt
\nif
\ndiffer
\nent
\nPOS El<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(8)
\n(9)
\n(10)
\n5A. Amendments in Goods \/Capital goods received from Overseas (Import of goods) of earlier tax periods
\nOriginal Bill of
\nRevised Details of Bill of entry\/ Import
\nIGST
\nEligibility of
\nITC as
\ninputs\/capital
\n(figures in Rs)
\nTotal IGST
\navailable as ITC
\nITC available this
\nmonth
\nEntry\/ Import
\nReport
\nReport
\ngoods\/none
\nNo. Date
\nNo. Date Value HSN
\nTaxable
\nvalue
\nRate
\nAmt
\n(1)
\n(2)
\n(3)
\n(4) (5) (6)
\n(7)
\n(8)
\n(9)
\n(10)
\n(11)
\n(12)
\n22
\n22
\n6. Services received from a supplier located outside India (Import of services)
\nITC Admissibility
\n(figures in Rs)
\nInvoice
\nIGST
\nNo
\nDate
\nValue
\nSAC
\nTaxable
\nvalue
\nRate
\nAmt
\nTotal ITC
\nAdmissible as input
\nservices\/none
\nITC admissible
\nthis month
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(9)
\n6A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax
\nperiods
\nOriginal Invoice
\n(figures in Rs)
\nIGST
\nITC Admissibility
\nSAC
\nTaxable
\nvalue
\nRate
\nAmt
\nTotal ITC
\nAdmissible as
\nITC admissible
\nthis month
\nRevised details of Invoice
\nNo
\nDate
\nNo
\nD<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nas in
\nRa A
\nte mt
\nTable 5
\nabove)
\nIGS CG SG IGS CG SG
\nAm Amt Amt Am Amt Amt
\nt
\n(1)
\n(3)
\n(4)
\n(5)
\n(7)
\n(8)
\n(10) (11) (12)
\n(13) (14)
\n(15)
\n(16) (17) (18)
\n(19)
\n(20) (21)
\nOther than reverse charge
\nReverse charge
\nDetails shall be auto populated from counterparty C:STRI and GSTR 5
\n25
\n8. Supplies received from composition taxable person\/unregistered person & other exempt\/nil\/non GST supplies
\nValue of supplies received from
\nAny exempt
\nsupply not
\nincluded in Table
\n4 above
\n(5)
\nAny nil rated
\nsupply not
\nincluded in Table
\n4 above
\n(6)
\nDescription
\nHSN Code\/
\nSAC code
\nCompounding
\nTaxable person
\nUnregistered
\nTaxable person
\nnot included in
\nTable 4 above
\n(2)
\n(3)
\n(4)
\n(1)
\nInterstate supplies
\nIntrastate supplies
\n9. ISD credit received
\n(figures in Rs)
\nNon GST Supply
\n(7)
\n(figures in Rs)
\nGSTIN ISD
\nInvoice\/Document details
\nSAC
\nISD Credit
\nNo
\nDate
\nIGST
\nCGST
\nSGST
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\npopulated
\nShall be auto populated from counterparty ISD return
\nAuto populated
\nNot auto
\n(claimed)
\n26
\n26
\n10(1) TDS Credit received
\nGS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGSTIN\/Name of State
\nunregistered
\nCode
\nDocument
\nNo.
\nDocument Goods\/
\nDate
\nServices
\nsupplier
\nHSN\/SAC
\nof supply
\nTaxable
\nValue
\nIGST
\nTAX
\nCGST
\nSGST
\nRat Ta Rat Tax Rat Tax
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(9) (10) (11 (12) (13
\nNote: A transaction id would be generated by system for each transaction on which tax is paid in advance\/on account of time of supply.
\n28
\n12A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice
\nOriginal Details
\nRevised Details
\nGSTIN\/
\nDocum
\nName of ent No.
\ncustomer
\nDocu
\nment
\nGSTIN State Docu
\nDate
\nDate
\n\/ Name
\nof
\nCod
\ne
\nment
\nNo.
\nGoods
\n\/Servic AC
\nes
\nHSN\/S
\nof
\ncustom
\ner
\nTaxable TAX
\nValue
\nIGST
\nRate
\nCGST
\nTax Rate Tax Rate
\nSGST
\nTax
\nsupply
\nto be
\nmade
\n(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (1
\n(16)
\n(figures in Rs)
\n13. Tax already paid under Reverse Charge in earlier tax periods on account of time of supply for which invoices issued
\nin the current period
\n(figures in Rs)
\nInvoice
\nNo.
\nInvoice
\nDat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace:
\nDate:
\n(Signature of Authorized Person)
\n30
\n30
\nNote:
\n1. To be furnished by the 15th of the month succeeding the tax period
\n2. Not to be furnished by compounding Taxable Person \/ISD
\n3. Auto-population would be done, on the basis of GSTR1 of counter-party supplier.
\n4. Further the other details that are not auto-populated, i.e. import of services, eligibility of ITC and quantum thereof and purchases from unregistered Taxable
\nPerson shall be furnished.
\n31
\nGovernment of India\/State
\nDepartment of
\nGSTR-2A
\nAUTO DRAFTED DETAILS
\n1. GSTIN………..
\n2. Name of Taxable Person………
\n(S. No. 1 and 2 will be auto-populated on logging)
\n3. Period:
\nMonth………
\nYear…
\n……
\nPart A
\n4. Inward supplies received from Registered Taxable Persons
\nGSTIN
\nof supplier
\nInvoice
\nIGST
\nCGST
\n(figures in Rs)
\nPOS (only if
\nSGST different from
\nthe location of
\nrecipient)
\nTaxable Rate Amt
\nValue
\nRate
\nAmt
\nRate
\nAm
\nt
\n(6)
\n(7)
\n(8) (9)
\n(10)
\n(11)
\n(12) (13)
\n(<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5A. Amendment to Details of Credit\/Debit Notes of earlier tax periods
\nGSTIN
\nof
\nType of note Original Debit Note\/
\n(Debit\/Credi
\ncredit note
\nsupplier
\nt
\nOriginal
\n\/Revised Debit
\nNote\/credit note
\nDifferential
\nValue
\n(Plus or
\nMinus)
\nDifferential Tax
\n(1)
\n(2)
\nNo.
\n(3)
\nDate
\nNo.
\nDate
\n(4)
\n(5)
\n(6)
\nIGST
\nRate
\nCGST
\nAmt
\nSGST
\nRate Amt Rate Amt
\n(7)
\n(8)
\n(9)
\n(10) (11) (12) (13)
\n\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009cShall be auto populated from counterparty GSTR-1 and GSTR 5-|
\n34
\n34
\n6. ISD credit received
\nPart B
\nGSTIN ISD
\nInvoice\/Document details
\nSAC
\nISD Credit
\nNo
\n(1)
\n(2)
\nDate
\n(3)
\nIGST
\n(4)
\nCGST
\nSGST
\n(5)
\n(6)
\n7(1) TDS Credit received
\nPart C
\n(figures in Rs)
\nGSTIN
\nInvoice\/Document
\nof deductor
\nDate of
\nPayment
\nValue on which TDS IGST
\nTDS_CGST
\n(figures in Rs)
\nTDS_SGST
\nTDS has been
\nNo
\nDate
\nValue
\nmade to the
\ndeducted
\nRate
\nAmt
\nRate
\nAmt
\nRate
\nAmt
\ndeductee
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10)
\n(11)
\n(12)
\nShall be au<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(1)
\n(2)
\nGoods
\nServices
\n6.2 Intra-State Supplies to Registered Taxable Persons
\n(Rate wise-Including Nil, exempt
\nRate of Tax
\nand Non GST)
\n(1)
\nGoods
\nServices
\nValue
\n(2)
\nValue
\n(3)
\n(Auto populated from GSTR-1)
\n(Auto populated from GSTR-1)
\nCGST
\n(3)
\n6.3 Inter-State Supplies to Consumers
\n(Auto populated from GSTR-1)
\n(including unregistered Government Departments \/ persons dealing in exempted \/ NIL rated\/ non GST goods or services)
\nState Code
\nGoods
\nRate of Tax
\n(Rate wise-Including Nil, exempt and Non
\nGST)
\nValue
\nServices
\n38
\n(figures in Rs)
\nIGST
\n(4)
\n(figures in Rs)
\nSGST
\n(4)
\n(figures in Rs)
\nIGST
\n6.4 Intra-State Supplies to Consumers
\nRate of Tax
\n(Rate wise-Including Nil,
\nexempt and Non GST)
\nGoods
\nServices
\n(1)
\nValue
\n(2)
\n6.5 Exports (including deemed exports)
\nDescription
\n(1)
\nGoods
\nWithout payment of GST
\nWith Payment of GST
\nServices
\nWithout payment of os
\n(Auto populated from GSTR-1)
\nCGST
\n(Auto populated from GSTR-1)
\nTaxable Value
\nIGST
\nCGST
\n(2)
\n(3)
\n(4)
\n39
\nSGST
\n(4)
\n(figures in Rs)
\n(figures in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSGST
\n(1)
\n(2)
\n(3)
\n(4)
\nITC-CGST
\navailable in
\ncurrent month
\n(5)
\n(Auto populated from GSTR -2)
\n(figures in Rs)
\nITC-SGST
\navailable in
\ncurrent month
\n(6)
\nGoods_Inputs
\nCapital Goods
\nServices
\nNone
\n1=11
\n41
\nNo amount auto
\npopulated
\nNo amount auto
\npopulated
\n7.3 Imports
\nAssessable Value
\nIGST
\n(1)
\n(2)
\n(3)
\nGoods_inputs
\nCapital goods
\nServices
\nNone
\n(Auto populated from GSTR -2)
\n(figures in Rs)
\nITC-IGST available in current month
\n(4)
\nNo amount auto populated
\n7.4 Revision of purchase invoices\/Credit note\/Debit note and other details pertaining to previous tax period
\n(including post sales discounts received or any clerical \/ other errors
\n(Auto populated from GSTR-2)
\n(figures in Rs)
\nMonth GSTI Stat Goods HSN
\nN\/UI
\nN
\ne
\n\/Servi \/SAC
\nCod
\nces
\nDocumen
\nt type
\n(Invoice\/
\nr
\nNumbe Date Differe
\nntial
\nIGST
\nCGST SGS
\nT
\nValue
\nIGST
\ne
\nDebit
\nITC available in
\ncurrent month
\nCGS
\nT
\nSGST
\n(Plus
\nnote\/Cred
\nor
\nit
\nMinus)
\nnote\/Bill
\nof Entry)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10)
\n(11)
\n(12)
\n(14)
\n(15)
\n(16)
\n(1)
\nGoods-Inputs
\nCapital Goods
\nS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n44
\n(figures in Rs)
\nIGST
\n(5)
\n(Auto-populated from GSTR-2)
\nGSTIN of TDS deductor
\n(1)
\nIGST
\nCGST
\n(figures in Rs)
\nSGST
\nRate
\nTax
\nRate
\nTax
\nRate
\nTax
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n9B. TCS credit received during the month
\nGSTIN of E-
\nIGST
\nCGST
\ncommerce
\nOperator
\nRate
\nAmt
\nRate
\nAmt
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(Auto-populated from GSTR-2)
\nRate
\nSGST
\nAmt
\n(6)
\n(7)
\n10. ITC received during the month
\nDescription
\nIGST
\nCGST
\n(figures in Rs)
\nSGST
\nRate
\nTax
\nRate
\nTax
\nRate
\nTax
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\nGoods-Inputs
\nCapital Goods
\nServices
\n45
\n45
\nPart B
\n11. Tax, interest, late fee and penalty paid (auto-populated from cash and ITC ledger)
\nPart (a)
\nS.
\nDescription
\nNo.
\n(figures in Rs)
\nDebit entry in Credit Ledger
\nTax payable
\nDebit entry in Cash Ledger
\nDebit no.
\nIGST
\nPaid
\nno.
\n(6)
\n(7)
\n(8)
\n(9)
\nCGST SGST Debit IGST CGST SGST
\nPaid Paid
\nPaid Paid Paid
\n(10) (11) (12) (13)
\n(1)
\n(2)
\n1.
\nIGST
\n2.
\nCGST
\n3.
\nSGST
\nPart (b)
\nS. No.
\nIGST
\nPayable
\nCGST
\nDebit entry in Cash Ledger
\nSGST
\nDebit no.
\nIGST
\nCGST
\nSGST
\nPaid
\nPaid
\nPaid
\n(1)
\n(3<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nreturn till date. You are hereby directed to file the above said return within 15 days of service of notice failing which assessment proceedings will be initiated under
\nsection
\nof the
\nAct.
\nIt may also be mentioned here that no further notice\/reminder will be issued in this regard.
\nName:
\nDesignation:
\n48
\n48
\nGovernment of India\/State
\nDepartment of
\nGSTR-4
\n[See Rule…..]
\nQuarterly Return for Compounding Taxable person
\n1. GSTIN
\n2. Name of the Taxable Person..
\n3. Address
\n(S. No. 1, 2 and 3 shall be auto-populated on logging)
\n4. Period of Return
\nFrom
\nTo….
\n44
\n49
\n5. Inward supplies including supplies received from unregistered persons
\nGSTIN\/ Name
\nof unregistered
\nsupplier
\nInvoice
\n(figures in Rs)
\nIGST CGST
\nSGST
\nNo.
\nDate
\nValueGoods\/Services HSN\/ Taxable Rate Amt Rate Amt
\nSAC value
\nRate Amt
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6) (7) (8) (9) (10) (11) (12) (13)
\nAuto po<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n51
\n6. Goods\/Capital goods received from Overseas (Import of goods)
\nNo.
\nDate
\nValue
\nBill of entry
\nHSN*
\nAssessable
\nValue
\nRate
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\nIGST
\n(figures in Rs)
\nAmt
\n(7)
\n*at 8-digit level
\n6A. Amendments in Goods \/Capital goods received from Overseas (Import of goods) of earlier tax periods
\nOriginal Bill of Entry
\nNo.
\nDate
\nNo.
\nDate
\nRevised details of Bill of entry
\nValue
\nHSN
\n(figures in Rs)
\nIGST
\nAssessable Value
\nRate
\nAmt
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n52
\n52
\n(8)
\n(9)
\n7. Services received from a supplier located outside India (Import of services)
\nInvoice
\nIGST
\nNo
\n(1)
\nDate
\nValue
\nSAC
\nAssessable Value
\nRate
\nAmt
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(figures in Rs)
\n(7)
\n7A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax
\nperiods
\nOriginal Invoice
\nNo
\nDate
\nNo
\nDate
\nRevised details of Invoice
\nValue
\n(figures in Rs)
\nIGST
\nSAC
\nTaxable value
\nRate
\nAmt
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n53
\n(8)
\n(9)
\n8. Outward Supplies made
\n(figures in Rs)
\nS.No.
\nNature of supplies
\nTurnover<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Plus or
\nMinus)
\nDifferential Tax
\nGSTIN
\nNo. Date
\nGSTIN
\nNo.
\nDate
\nIGST
\nCGST
\nSGST
\nRate Amt Rate Amt Rate Amt
\n(1)
\n(3)
\n(4)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10) (11) (12) (13) (14)
\nOther than reverse charge
\nunca da se napetails shall be auto populated from counterparty GSTRI and GSTR 5
\nReverse charge
\n10. TDS Credit received
\nGSTIN
\nInvoice\/Document
\nof deductor
\nNo
\nDate
\nValue
\n(1)
\n(2)
\n(3)
\n(4)
\nDate of
\nValue on which | TDS_IGST
\nTDS_CGST
\n(figures in Rs)
\nTDS_SGST
\nPayment to
\nTDS has been
\nthe deductee deducted
\nRate
\nAmt
\nRate
\nAmt
\nRate
\nAmt
\n(5)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10)
\n(11)
\n(12)
\nShall be auto populated from counterparty TDS return
\n56
\n11. Tax liability under reverse charge arising on account of time of supply without receipt of Invoice
\nGSTIN\/UIN\/
\nName of
\nState
\nCode
\ncustomer\/unre
\ngistered
\nsupplier
\nLiability under reverse charge
\nGoods\/Services
\nHSN\/SAC
\nof supply
\nTaxable Value
\nof supply
\nIGST
\nTAX
\nCGST
\n(figures in Rs)
\nSGST
\nRate
\nTax
\nRate
\nTax
\nRate
\nTax
\n11A. Amendment in Tax liability under Reverse Charge arising on account of time o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) Inward supplies on reverse charge
\nTax payable for current tax period
\n(i)
\nOutward supplies
\n(ii) Inward supplies on reverse charge
\nInterest
\nLate Fees
\nPenalty
\nOthers (Please Specify)
\n58
\nIGST# CGST# SGST#
\n(figures in Rs)
\nCompounding Tax
\nCGST
\n(2)
\n(3)
\n(4)
\n(5)
\nSGST
\n(6)
\nTotal
\n# Tax paid in respect of supplies attracting reverse charge and those received from unregistered persons
\n$ Details for tax payable for previous tax period will be reflected Quarter-wise.
\n14. Details of Tax Payment
\nTax paid
\nInterest paid
\nFee paid
\nPenalty
\nOthers
\nCash
\nDate
\nIGST
\nCGST
\nSGST
\nCompounding Tax
\n(figures in Rs)
\nTotal tax paid
\nLedger
\nDebit
\nEntry No.
\nCGST
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\nSGST
\n(8)
\n(9)
\n15. Refund Claimed
\nS.N
\n0
\nDescription
\nMinor head
\n(Tax\/Interest\/
\nCGST
\nSGST
\nIGST
\nCompounding Tax
\nCGST
\nSGST
\nFee\/
\nPenalty\/Other
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n1.
\nRefund claimed from cash ledger
\n2.
\nBank Account Details*
\n59
\n*This should be one of the bank accounts mentioned in the GSTIN
\n16. Are you likely to cross composi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n62
\nIGST
\nCGST
\nSGST
\nGSTIN
\nof supplier
\nNo.
\nDate GSTIN No. Date
\nValue Goods\/ HSN\/
\nof
\nService SAC
\nTaxable Rate Amt
\nvalue
\nRate
\nAmt
\nRate
\nAmt
\n(1)
\n(2)
\n(3)
\nsupplier
\n(4)
\nS
\n(5)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10) (11) (12)
\n(13)
\n(14)
\n(15)
\n(16)
\n6. Details of Credit\/Debit Notes received
\nshall be auto populated from counterparty GSTR1 and GSTR5
\nGSTIN
\nof
\n\u00c3\u0090\u00c2\u00a2\u00c3\u00e2\u0080\u0098\u00c6\u00e2\u0080\u0099\u00c3\u00e2\u0080\u0098\u00e2\u00e2\u0080\u009a\u00ac\u00c3\u0090\u00c2\u00b5
\nDebit Note\/ credit note
\nOriginal Invoice
\nDifferential
\nof
\nValue
\nsupplier note
\n(Debi
\nt\/Cre
\n(Plus or
\nMinus)
\ndit)
\nNo.
\nDate
\nNo.
\nDate
\n(1)
\n(2)
\n(3)
\n(4)
\n(figures in Rs)
\nDifferential Tax
\nIGST
\nCGST
\nSGST
\nRate
\nAmt
\nRate Amt Rate Amt
\n(5)
\n(7)
\n(8)
\n(9)
\n(10)
\n(11) (12)
\n(13) (14)
\nDetails shall if auto populiced from counterparty GSTRI and GSTR 5
\n63
\n63
\n6A. Amendment to Details of Credit\/Debit Notes Issued and Received of earlier tax periods
\nGSTIN
\nof
\nsupplier
\nType of note
\n(Debit\/Credi
\nt
\nOriginal Debit Note\/
\ncredit note
\nOriginal
\n\/Revised Debit
\nNote\/ credit note
\nDifferential
\nValue
\n(Plus or
\nMinus)
\n7.
\n(1)
\n(2)
\nNo.
\nTDS Credit received
\n(3)
\nDate
\nNo.
\nDate
\n(4)
\n(5)
\n(6<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(8A)
\n(9)
\n(10)
\navailable
\nas ITC
\nITC
\navailable
\nthis
\nmonth
\n(11)
\n66
\n* at 8-digit level
\n5A. Amendments in Goods imported of earlier tax periods
\n(figures in Rs)
\nOriginal Bill of
\nEntry
\nRevised\/Original Bill of entry
\nIGST
\nEligibility for
\nITC as
\nTotal IGST
\navailable as
\nITC available this
\nmonth
\ninputs\/capital
\nITC
\nNo. Date
\nNo. Date Value HSN
\nTaxable
\nvalue
\nRate Amt
\ngoods\/none
\n(1)
\n(2)
\n(3) (4) (5) (6)
\n(7)
\n(8)
\n(9)
\n(10)
\n(11)
\n(12)
\n62
\n67
\n6. Services received from a supplier located outside India (Import of services)
\n(figures in Rs)
\nInvoice
\nIGST
\nITC Admissibility
\nNo
\nDate
\nValue
\nSAC
\nTaxable
\nvalue
\nRate
\nAmt
\nTotal ITC
\nAdmissible as input
\nservices\/none
\nITC admissible
\nthis month
\n(1) (2) (3) (4) (5) (6) (7) (8) (9)
\n(figures in Rs)
\n6A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax
\nperiods
\nOriginal Invoice
\nRevised details of Invoice
\nIGST
\nNo
\nDate
\nNo
\nDate
\nValue
\nSAC
\nTaxable
\nvalue
\nRate
\nAmt
\nITC Admissibility
\nTotal ITC
\nAdmissible as
\ninput
\nservices\/none
\nITC ad<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOriginal
\nDiffer
\nDifferential Tax
\nnote
\nnote
\nInvoice
\nential
\n(Debit\/
\nValue
\nof
\nCredit)
\n(Plus
\nreceiver
\nor
\nMinus
\n)
\nNo.
\nDate
\nNo.
\nDate
\nIGST
\nCGST
\nSGST
\nRat Am
\nRat
\nAm
\nRate
\nAmt
\nt
\nt
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10
\n(11)
\n(12)
\n(13)
\nNote: Information about Credit Note \/ Debit Note to be submitted only if issued as a supplier
\n7A. Amendment to Details of Credit\/Debit Notes of earlier tax periods
\n70
\n70
\n(figures in Rs)
\nGSTIN\/
\nUIN
\nType of
\nnote (Debit\/
\nOriginal Debit Note\/
\ncredit note
\nCredit)
\nOriginal\/Revised
\nDebit Note\/ credit
\nDifferenti
\nal Value
\nnote
\n(Plus or
\nMinus)
\nNo.
\nDate
\nNo.
\nDate
\nDifferential Tax
\nIGST
\nCGST
\nRate
\nAmt
\nRate
\nSGST
\nAmt Rate Amt
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10)
\n(11) (12) (13)
\nNote: Information about Credit Note \/ Debit Note to be submitted only if issued as a supplier.
\n8.
\nTax paid
\n(figures in Rs.)
\nDescription
\nTax payable
\nDebit no. in ITC ITC (IGST) utilized
\nledger
\n(1)
\n(2)
\n(3)
\n(4)
\nDebit no. in cash
\nledger
\n(5)
\nTax paid in cash (after
\nadjusting ITC)
\n(6)
\nIGST
\nCGST
\nSGS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(figures in Rs)
\nITC available this
\navailable as ITC $ month $
\nPOS
\nSGST (only if|
\ndiffere
\nnt from
\nthe
\nlocatio
\nEligibility of Total Tax
\nITC as
\nInput\/Capital
\ngoods\/Input
\nservices\/none
\nIGST CGS
\nT
\nSGS IGST CGS SGST
\nT
\nT
\nn of
\nrecinie
\nNo. Date Value Servi SAC Taxa Rat Amt Rate Amt Rat Amt
\nces
\nble
\nvalue
\ne
\ne
\n(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)
\nOther than supplies attracting reverse charge
\nAuto
\npopulated
\nNot auto
\nShall be auto populated from counterparty GSTR1 and GSTRS
\npopulated
\n$
\nTaxable person will have to enter the amount of credit to be availed for CGST\/SGST or IGST as the case may be
\nAmt Amt Amt Amt Amt
\nAmt
\n(15)
\n(16) (17) (18) (19) (20)
\n(21)
\nNote: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.
\n75
\n75
\n4A. Amendments to details of inward supplies received in earlier tax periods
\n(figures in Rs)
\nOrigin
\nal
\nGST Revise<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(select
\nfrom
\ndrop
\ndown as
\nin Table
\n5 above)
\n(2) (3) (4) (5)
\n(7) (8) (9) (1 (1 (1 (1 (14)
\nITC available
\nTotal Tax
\navailable as
\nITC
\nthis month
\nIG CG SG IG CGS SGS
\nA Am Am A Amt Amt
\nmt t
\nmt
\nt
\nG (16 (17 (19) (20)
\nOther than reverse charge 0 ) 2) 3) 5) 1 1 8)
\nReverse charge
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 Detants shall be auto populated from counterparty GSTRI and GSTR5
\n5A. Amendment to Details of Credit\/Debit Notes of earlier tax periods
\nOriginal Debit
\nNote\/credit
\nnote
\nRevised
\nType of
\nDetails of
\noriginal Debit
\nNote\/credit
\nnote
\nDifferen
\ntial
\nnote
\n(Debit\/Cr
\nedit)
\nValue
\n(Plus or
\nMinus)
\nDifferential Tax
\nEligibi
\nlity for
\nITC
\n(select
\nTotal Tax
\navailable as
\nITC
\n17
\n77
\nITC available
\nthis month
\nGST
\nN
\nDa
\nIN
\n0.
\nte
\nIN
\nSN
\nGST N Da
\n0.
\n\u00c3\u00a0\u00c2\u00bd\u00e2\u00e2\u0080\u009e\u00a2\u00c3\u00a0\u00c2\u00bd\u00c2\u00b1\u00c3\u00a0\u00c2\u00bc\u00c2\u00a7
\nte
\nIGST
\nCGST
\nSGST
\nfrom
\ndrop
\nRa A Ra A
\nte mt te mt
\nRa
\nA
\ndown
\nIGS CG SG IGS CG SG
\nAm Amt Amt Am Amt Amt
\nte mt
\nas in
\nTable 5
\nabove)
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(9) (10) (11) (12) (13) (14)
\n(15) (16)
\n(17) (18) (19) (20) (21)
\nOther than reverse charge
\nReverse charge
\n6.
\nInput S<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace:
\nDate:
\nNote:
\n1. To be furnished by 13th of the month succeeding the tax period)
\n(Signature of Authorized Person)
\n79
\n2.
\n3.
\n1. GSTIN:
\nName of the Registered person:
\n(S.No. 1 and 2 will be auto-populated on logging)
\nPeriod:
\nMonth
\nGovernment of India\/State
\nDepartment of
\nGSTR-6A
\n[See Rule…..]
\nAUTO DRAFTED DETAILS
\nYear……..
\n4.
\nFrom Registered Taxable Persons (to be auto-populated from counter party GSTR-1 and GSTR-5)
\nGSTIN
\nof supplier
\nInvoice
\nIGST
\nCGST
\n(figures in Rs)
\nPOS (only
\nSGST
\nif different
\nfrom the
\nlocation of
\nrecipient)
\nNo.
\nDate
\nValue Services SAC
\nTaxable Rate Amt
\nvalue
\nRate
\nAmt
\nRate Amt
\n(2) (3)
\n(4)
\n(5)
\n(6)
\n(7)
\n(8)
\n(9)
\n(10)
\n(11) (12) (13)
\n(14)
\nOther than supplies attracting reverse charge
\n(1)
\nAuto populated
\nated Shall be auto populated from counterparty\/GSTRI and GSTRS
\n80
\n88
\n$ Taxable person will have to enter the amount of credit to be availed for CGST\/SGST or IGST as the case may be
\nNote: If the supply is received in more than one lot, the inv<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(8)
\n(9) (10) (11) (12) (13) (14)
\nDetails shall be auto popalated from counterparty GSTR and GSTR 5
\n5A. Amendment to Details of Credit\/Debit Notes of earlier tax periods
\nGSTIN
\nof
\nType of note
\n(Debit\/Credi
\nsupplier
\n(1)
\n(2)
\nNo.
\nOriginal Debit Note\/
\ncredit note
\nOriginal
\n\/Revised Debit
\nNote\/ credit note
\nDifferential
\nValue
\n(Plus or
\nMinus)
\nDifferential Tax
\n(3)
\nDate
\nNo.
\nDate
\n(4)
\n(5)
\n(6)
\nIGST
\nRate
\nCGST
\nSGST
\nAmt
\n(7)
\n(8)
\n(9)
\n(10) (11) (12)
\nRate Amt Rate Amt
\n(13)
\nShall be auto populated from counterparty GSTRI and GSTR 5-
\nThis auto drafted form is generated by the GST system.
\n82
\n723
\nGovernment of India\/State
\nDepartment of
\nGSTR-7
\n[See Rule…..]
\nTDS Return
\n1.
\nGSTIN:
\n2.
\nName of Deductor:
\n3.
\nReturn period: Month.
\n(S.No. 1 and 2 will be auto-populated on logging)
\nYear….
\n4.
\nTDS details
\nGSTIN
\nContract Details
\nInvoice\/Document
\nof
\nDate of
\nPayment
\ndeductee No Date Value No Date Value to
\nValue on
\nwhich TDS
\nis to be
\nTDS IGST
\nTDS_CGST
\n(figures in Rs.)
\nTDS_SGST
\nRate
\nAmt Rate Amt
\nRate Amt
\ndeductee
\n(1)
\n(2) (<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace:
\nDate:
\nNote:
\n1. To be furnished by 10th of the month succeeding the month of deduction
\n84
\n(Signature of Authorized Person)
\nDescription
\nTDS Certificate No.
\nGSTIN of TDS Deductor
\nName of the Taxable person \/ Contractor:
\nGSTIN of Contractor (Supplier)
\nAssessment Circle \/ Ward
\nTax Period for which GSTR 7 is filed
\nGSTIN of Deductee
\nContract Details
\nGovernment of India\/State
\nDepartment of
\nForm GST ZA
\n(See Rule )
\n–
\nTax Deduction Certificate
\n(To be maintained at the Common Portal)
\nGSTIN-
\nName
\nPeriod – From
\nTo
\n(dd\/mm\/yyyy)
\nAct – \/All
\nCERTIFICATE OF DEDUCTION OF TAX AT SOURCE
\nInvoice Details
\nDate of
\nPayment
\nto
\nValue on which TDS
\nis deducted
\nTDS_IGST
\ndeducted and
\ndeposited
\nTDS CGST
\nTDS SGST
\n85
\nDeductee
\nNo.
\nDate Value
\nNo. Date
\nValue
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n00
\nRate
\nTax
\nRate
\nTax
\nRate
\nTax
\n9
\n10
\n11
\n12
\n13
\n14
\nThis Certificate has been generated on the basis of information furnished in the return by the TDS Deductee GSTIN…
\n86
\n968
\nDepartment of Revenue
\nGovernment of India
\nGovernment of India\/State
\nD<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ne
\nCode
\n123456789 10 11 12 13 14 15 16 17 18
\n(5) Details of the supplies to unregistered persons made through the e-commerce operator
\nSr
\nMerchant ID issued by GSTIN of supplier
\nNo.
\ne-commerce portal
\n1
\n3
\n4
\nPlace of Supply (State Taxable
\nCode)
\nvalue
\nIGST
\nCGST
\n(figure in Rs.)
\nSGST
\n88
\n88
\nRate Amt Rate Amt Rate Amt
\n10
\n5
\n7
\n8
\n9
\n10 11 12 13
\n(5A) Amendment to details of the supplies to unregistered persons made through the e-commerce operator
\nSr
\nOriginal Details
\nNo.
\nRevised Details
\nMerchant
\nID GSTIN
\nissued by e- of
\nTaxable
\nvalue
\nIGST
\nCGST
\n(figure in Rs.)
\nSGST
\ncommerce
\nsupplier
\nportal
\nTax
\nPlace of
\nTax
\nPlace
\nof
\nRate Amt Rate Amt Rate Amt
\nperiod of Supply
\nperiod of Supply
\nsupplies
\n(State
\nsupplies
\n(State
\nCode)
\nCode)
\n1
\n2
\n3
\n4
\n5
\n7
\n8
\n9
\n10
\n11
\n12 13
\n14 15
\n6. Tax Collected at Source (TCS) Details
\nName Value on
\nof
\nwhich TCS
\nsupplier suppli is collected
\nSr
\nTax
\nMerchant
\nNo.
\nPeriod
\nID
\nGSTIN
\nof
\nof
\nallocate
\npayment by
\ne-
\nto
\ncommerc
\ner
\nsupplier e portal
\n1
\n2
\nNature of
\nsupply
\n(B2B\/B2C)
\nTCS_IGST
\nTCS_CGST
\n(figure<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuppliers through his portal
\n90
\nhereby declare that the information given in this statement is true, correct and complete in
\nevery respect. I further declare that I have the legal authority to submit this statement.
\nUsual declaration and signature.
\nDeclaration
\nI
\nPlace:
\nDate:
\nPerson)
\n113
\n91
\n(Signature of Authorized
\n1. GSTIN
\n2. Name of the Taxable Person
\nGovernment of India\/State
\nDepartment of
\nGSTR-9
\n[See Rule…..]
\nANNUAL RETURN
\n[To be furnished by the 31st December of the next Financial Year]
\n(S. No. 1 and 2 will be auto-populated on logging)
\n2C. Whether liable to Statutory Audit \u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00e2\u00e2\u0082\u00ac\u00b9 Yes
\n\u00c3\u00c5\u00bd\u00c5\u00b8 \u00c3\u00c5\u00bd\u00c2\u009d\u00c3\u00c5\u00bd\u00c2\u00bf
\n3. Date of statutory Audit
\n4. Auditors
\n5. Details of expenditure:
\n(a) Total value of purchases on which ITC availed (inter-State)
\n92
\n22
\nGoods
\nS. No.
\nDescription
\nHSN Code
\nUQC
\nQuantity
\nTax Rate
\nTaxable Value IGST Credit
\nServices
\nS. No.
\nDescription
\nAccounting Code
\nTax Rat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGoods
\nTax Rate
\nTax
\nS.No
\nDescription
\nHSN Code
\nUQC
\nQuantity
\nTaxable
\nValue
\nCGST
\nSGST
\nCGST
\nSGST
\nServices
\nS.No
\nDescription
\nSAC
\nTaxable Value
\nTax Rate
\nCGST
\nSGST
\nTax
\nCGST
\nSGST
\n96
\n(c)Total value of supplies on which GST Paid (Exports)
\nGoods
\nS.No
\nGoods
\nHSN Code UQC
\nQuantity
\nTax Rate
\nFOB
\nValue
\nIGST
\nCustom Duty
\nServices
\nS.No
\nServices
\nSAC
\nTax Rate
\nFOB Value
\nIGST
\n(d)Total value of supplies on which no GST Paid (Exports)
\nGoods
\nSl.No
\nServices
\nGoods
\nHSN Code
\nUQC
\nQuantity
\nTax Rate
\nFOB Value
\n97
\n97
\nSl.No
\nServices
\nSAC
\nTax Rate
\nFOB Value
\n(e) Value of Other Supplies on which no GST paid
\nSl. No.
\nGoods\/Services
\n(f) Purchase Returns
\nGoods
\nSl. No
\nServices
\nSl. No
\nValue
\nGoods
\nHSN Code
\nTaxable Value IGST
\nCGST
\nSGST
\nServices
\nSAC
\nTaxable Value IGST
\nCGST
\nSGST
\n98
\n(g) Other Income (Income other than from supplies)
\nSl. No.
\nSpecify Head
\n7 Return reconciliation Statement
\nAmount
\nA IGST
\nSl. No
\nMonth
\nTax
\nPaid
\nTax Payable (As per Difference
\naudited a\/c)**
\nInterest
\nPenalty
\nTotal
\nB
\nCGST
\nSl. No
\nMon<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. GSTIN
\n2. Name of the Taxable Person
\n(S. No. 1 and 2 will be auto-populated on logging)
\n3. Period of Return
\nFrom
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\n(to indicate the period for which the Taxable Person was compounding Taxable Person-dd\/mm\/yyyy)
\n3A Year for which Return is being filed From
\nTo……….
\n(to indicate the financial year)
\n4. Turnover Details
\n1
\nGross Turnover (GSTIN)
\n2
\nGross Turnover (Entity)
\n103
\n(figures in Rs.)
\n5. Details of expenditure:
\nA) Total value of local purchases including purchases from unregistered persons net off purchase return
\n(1)Goods (other than attracting reverse charge)
\nWhether goods have been procured?
\nOYes
\nSl. No.
\nDescription
\nONO
\nHSN Code
\nTaxable Value
\nIGST paid
\nCGST paid
\nSGST paid
\n104
\n(2) Goods (attracting reverse charge)
\nWhether goods (attracting reverse charge) have been procured?
\nO Yes
\nO No
\nSl. No.
\nDescription
\nHSN Code
\nTaxable Value IGST paid
\nCGST paid
\nSGST paid
\n(3) Services (other than attracting reverse charge)
\nWhether services (other t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nWhether the Taxable Person has income other than from supplies? O Yes \u00c3\u00c5\u00bd\u00c5\u00b8 \u00c3\u00c5\u00bd\u00c2\u009d\u00c3\u00c5\u00bd\u00c2\u00bf
\nSl. No.
\nSpecify Head
\n108
\nAmount
\n7. Return reconciliation Statement
\nA Compounding tax (on outward supplies)
\nSl. No. Quarter
\nTurnover as per return
\nTax
\nPaid as per return
\nTax Payable (As per audited a\/c)** Difference Interest Penalty
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nQ1
\nQ2
\nQ3
\nQ4
\nTotal
\nB
\nCGST Paid on reverse charge basis
\nHave you paid CGST on reverse charge basis? O Yes
\nO No
\n109
\nSl. No
\nQuarter
\nTax
\nPaid as per
\nreturn
\nTax Payable (As per Difference
\naudited a\/c)**
\nInterest
\nPenalty
\nC
\nTotal
\nSGST paid on reverse charge basis
\nHave you paid SGST on reverse charge basis? O Yes O No
\nSl. No
\nQuarter
\nTax
\nPaid as per
\nreturn
\nTax Payable (As per Difference
\naudited a\/c)**
\nInterest
\nPenalty
\nTotal
\nD IGST paid on reverse charge basis
\nHave you paid IGST on reverse charge basis? O Yes O No
\n**
\nSl. No.
\nQuarter
\nTotal
\nTax
\nPaid as per
\nreturn
\nTax Payable (As per
\naudited a\/c)**
\nDifference
\nInterest
\nPenalty
\n110
\n8<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1.
\nGSTIN
\n2.
\nLegal Name
\n3.
\n4.
\nAddress
\n5.
\nBusiness Name
\n(Principal place of business)
\nApplication Reference Number (ARN) of surrender application, if any
\n6.
\nEffective Date of Surrender\/Cancellation
\n7.
\nWhether cancellation order has been passed:
\n8.
\nIf Yes, Unique ID of Cancellation order
\n9.
\nDate of Cancellation Order
\n10.
\nParticulars of closing Stock held on date of surrender \/ cancellation
\n(DD\/MM\/YYYY)
\nYes\/No
\n(DD\/MM\/YYYY)
\nSr No.
\nHSN
\nDescrip
\nType of Unit of Quantit Price
\nValue
\nIn case
\nITC already availed (Rs.)
\nRate of Tax
\nCode
\ntion of Goods
\ngoods
\nmeasur
\ny
\nper
\n(fair
\nof CG,
\nOutput tax
\n(Rs.)
\n(Cap
\nement
\nunit
\nmkt)
\n% points
\nOther)
\n(Rs.)
\nconsider
\nCGST IGST
\nSGST
\nCG
\nSGST
\nCGST
\nSGST
\ned for
\nST
\nreductio
\nn
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n8A
\n9
\n9A
\n10
\n11
\n11A
\n12
\n13
\n10.1 INPUTS AS SUCH
\n10.2 INPUTS IN SEMI-FINISHED GOODS
\n113
\n1
\nAmount of Tax payable
\n2A
\nITC Ledger
\n10.3 INPUTS IN FINISHED GOODS
\n10.4 INPUT SERVICES
\n10.5 CAPITAL GOODS
\nTotal
\nNo.
\nXXXX
\nXXX
\nXXX
\nXXX
\nXXX
\n2B
\nCash Ledger XXXXXXXXXXX
\n10A. Amount of tax payable on<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTOTAL
\nNote:
\nMissed invoices details for inward supplies can be added by the UIN holder.
\nI
\n_hereby declare that the information given in this statement is true, correct and complete in every respect. I
\nfurther declare that I have the legal authority to submit this statement.
\nPlace:
\nDate:
\n(Signature of Authorized Person)
\nNote:
\n1. To be furnished by 28th of the month following the month for which statement is filed
\n2. To be furnished by the persons holding UIN w.r.t. the inward supplies made during the month for consumption or use
\n117
\nX
\nGST_ITC 1.xlsx
\nGSTR ITC-1
\n118
\nS. No.
\n1.
\n2.
\nParticulars
\nType of Application
\nEnrolling Authority
\n3.
\nState
\n4.
\nJurisdiction
\n5.
\n6.
\n7.
\nPeriod of Enrollment
\nEnrolment sought as:
\nForm GST-TRP -1
\n[See Rule……]
\nApplication for Enrolment as Tax Return Preparer under
\nGoods and Services Tax Act, >
\n6.1
\nChartered Accountant holding COP
\n6.2
\n6.3
\nCompany Secretary holding COP
\nCost & Management Accountant holding COP
\n6.4
\nLawyer currently licensed to practice
\n6<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nForm GST \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009cTRP 1 A
\n[See Rule……]
\nAcknowledgement Receipt
\nApplication Reference Number (ARN)
\nYour application has been successfully filed against
\nThe status of the Application can be viewed through \u00e2\u00e2\u0082\u00ac\u00c5\u0093Track Application Status” at dash board on the GST Portal.
\nForm No.
\nForm Description:
\nDate of Filing
\nTime of filing
\nName of the Applicant :
\nCenter Jurisdiction
\nState Jurisdiction:
\nFiled by
\n: (Name of the Applicant TRP)
\nIt is a system generated acknowledgement and does not require any signature.
\n122
\n[See Rule
\nForm GST TRP -2
\n(See Rule-)
\nEnrolment Certificate for Tax Return Preparer
\nGovernment of India
\nAnd
\nGovernment of
\nGoods and Services Tax Department
\nCentral Goods and Services Tax Act, and Goods and Services Tax Act,
\nof the Central Goods and Services Tax Rules, 2017 and Rule of the Goods and Services Rules Act, 2017]
\nEnrolment Number
\nPAN for which Provisional ID is generated
\nReturn (Legal Name of the Taxable Person as per the data shared by States\/Center)
\n1.
\n2.
\nPA<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1
\n2
\nYou are directed to submit the above said documents\/ file reply \/ clarification on the above said points within >(Date Picker).. If no response is
\nreceived by the stipulated date(Date Picker), your application is liable for rejection\/ Your enrolment is liable for cancellation.
\nPlease note that no further notice \/ reminder will be issued in this matter.
\n124
\nSignature (digital)]
\nName
\n(Designation)
\n125
\nDepartment of
\nGovernment of
\n(State with which the applicant wants to enroll)
\nForm GST TRP – 4
\n[See Rule -]
\nReference No >
\nTo
\n>
\n(Name of the Taxable person) (As mentioned in the registration application)
\n(Address of the Taxable person) (As mentioned in the registration application)
\nEnrollment Number
\nApplication Reference No. (ARN) (Latest)
\n–
\nDated DD\/MM\/YYYY
\nOrder of Rejection of Application for enrolment as Tax Return Preparer\/
\nOr
\nDisqualification to function as Tax Return Preparer
\n–
\nThis is with reference <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u00ac
\nmaking of payments for credit into the cash ledger;
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u00ac
\nfile a claim for refund;
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u00ac
\nrepresent us in any proceeding under the Act other than inspection, search, seizure and arrest;
\nfile an appeal to the First Appellate Authority;
\nfile an appeal to the Appellate Tribunal *
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u00ac
\n(I)
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u00ac
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u00ac
\nfile an application for amendment or cancellation of registration;
\n(I)
\n\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u00ac
\nApplication for fresh registration.
\n*(should be limited to CA \/CS\/ICWA & Advocates only)
\nYou are requested to accept the engagement by utilizing the facility available on Common Portal. This engagement would be valid from the date and time of
\nyour acceptance on the Common Portal.
\n(Name of the Taxable Person with GSTIN)
\nFrom
\nTaxable Person
\nName
\nGSTIN \/Unique ID\/Temporary GSTIN
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\nTRP (Enrolment Number)
\nAddress
\nForm GST TRP- 7
\n[See Rule ]
\nSubject:- Disengagement from the assignment
\nSir\/Madam
\nI > on behalf of the > hereby inform you to disengage from the following\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAudit Report certified by a \u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6.
\n\tCertified that I\/we being a …………………. have audited the accounts of _>_ at > having a registration number (GSTIN) ____________ for the year ending 31st March 20__ and subject to my\/our observations and comments about non compliance, short comings and deficiencies in the returns filed by the Taxable person, as given in the attached report,
\n1\tThe books of accounts and other related records and registers maintained by the taxable person are sufficient for the verification of the correctness and completeness of the returns filed for the year;
\n2\tThe total turnover of outward supplies declared in the returns includes all the outward supplies effected during the year;
\n3\tThe total turnover of inward supplies declared in the returns includes all the inward supplies<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4(b)\tDetails of any branch or unit in other State having different registration number (GSTIN)
\n5\tNature of business
\n6(a)\tDescription of 10 major goods sold\/ services provided
\n6(b)\tNew business activity
\n7\tConstitution of the business
\n8\tNames and address of the Propreitor\/Partners\/ Directors as on date of filing of Audit Report
\n9\tDetails of Registration with other departments
\n9(a)\t – Income Tax Permanent Account Number
\n9(b)\t – Importer Export Code Number
\n9(c)\t – Corporate Identity Number
\n10\tParticulars of all bank accounts of the taxable person
\n10(a)\tName of the bank and branch
\n10(b)\tAccount number
\n11\tList of books of accounts maintained
\n12\tList of books of accounts examined
\n13(a)\tName and version of accounting software used (if electronic records being maintained)
\n13(b)\tChange in accounting software, if any
\n14(a)\tMethod of valuation of opening and closing stocks
\n14(b)\tChange in method of valuat<\/p>\n
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\n6\tBy utilising input tax credit ledger\t\tAnnex 5
\n7\tBy utilising TDS in cash ledger \t\tAnnex 5
\nC) Other details
\n8\tDeposit by challans\t\tAnnex 6
\n9\tTransfer of TDS from deductors \t\tAnnex 7
\n10\tRefunds\t\tAnnex 8
\n11\tAmounts paid under protest\/ as pre-deposit against demand \t\tAnnex 9
\n12\tBalances as on date of financial statements (GST payable)\t\tAnnex 10
\n13\tBalances as on date of financial statements (ITC)\t\tAnnex 11
\n14\tITC\t\tAnnex 1
\n15\tTax paid on advance receipts\t\tAnnex 1
\n14\tTDS deducted\t\tAnnex 12
\nReconciliation of Outward supplies( including taxable supplies on account of time of supply being different from invoice date)
\nParticulars\tAmount\tRemarks
\nValue of outward supplies as per returns (Section 15)\t>
\nAdjustments:
\nA) Difference in value of supplies as per returns and financial statements on account of following reasons:\tAmount\tPlease specify briefly the details
\n15(4)(i): \tminus\tthe consideration, whether paid or payable, is not money, wholly or
\n15(4)(ii): \t<\/p>\n
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\n15(2)(c)\tminus\troyalties and licence fees related to the supply of goods and\/or services being
\nvaluedthat the recipient ofsupply must pay, either directly or indirectly, as a condition of thesaid supply, to the extent that such royalties and fees are not included in the price actually paid or payable
\n15(2)(d)\tminus\tany taxes, duties, feesand charges levied under any Statute other than the SGST Act or the CGST Act or the IGST Act
\n15(2)(e)\tminus\/plus\tincidental expenses such as commission, packing, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in respect of the supply of goods and\/or servicesat the time of, or before delivery of the goods or, as the case may be, provision of the services
\n15(2)(f)\tminus\tsubsidies provided in any form or manner, linked to the supply
\n15(2)(g)\tminus\tout of pocket expenses
\n15<\/p>\n
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\nValue of inward supplies as per returns (Section 17)\t>
\nAdjustments:
\nA) Difference in value of supplies as per returns and financial statements on account of following reasons:
\n15(4)(i): \t\tthe consideration, whether paid or payable, is not money, wholly or
\n15(4)(ii): \t\tthe supplier and the recipient of the supply are related
\n15(4)(iii): Other reasons\t\tthere is reason to doubt the truth or accuracy of the transaction value declared
\nby the supplier
\n15(4)(iv): Special sectors\t\tbusiness transactions in the nature of pure agent, money changer, insurer, air
\ntravel agent and distributor or selling agent of lottery
\n15(4)(v): Other notified cases\t\tsuch other supplies as may be notified by the Central or a State Government in
\nthis behalf
\nB) Adjustments (if not included in financial statements)
\n15(2)(a)\t\tany amount that the supplier is liable to pay but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goodsand\/or servi<\/p>\n
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\n15(2)(f)\t\tsubsidies provided in any form or manner, linked to the supply
\n15(2)(g)\t\tout of pocket expenses
\n15(2)(h)\t\tany discount or incentive that may be allowed after the supply has been effected
\nOthers (please specify)\t\tEg. unbilled revenue, advances
\nC) Adjustments (if included in financial statements)
\n15(3)\t\tdiscount allowed before or at the time of supply provided such discount is allowed in the course of normal trade practice and has been duly recorded in the invoice issued in respect of the supply
\nOthers (please specify)
\nD) Adjustments (Differences on account of time of supply)
\nOpening advances
\nClosing advances
\nOpening unbilled revenue
\nClosing unbilled revenue
\nDervied as per financial statements
\nEffective turnover for present State (Note 1)
\nDifference
\nNote 1
\nTotal turnover as per financial statements\t>
\nLess: Turnover pertaining to other States\t>
\nAdd: Turn<\/p>\n
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\nBy Utilising Cash in Cash Ledger
\nBy Utilising Input tax Credit Ledger
\nBy Utilising TDS in Cash Ledger
\nReconciliation of 'Deposit by Challans'
\nParticulars\tCGST\tSGST\tIGST\tTotal
\nTax deposit by Challans as per returns
\nTax deposit by Challans as per books of accounts
\nDifference
\nReason for difference
\nReason 1
\nReason 2
\nReason 3
\nReason 4
\nTotal
\nReconciliation of 'Transfer of TDS from deductors'
\nParticulars\tCGST\tSGST\tIGST\tTotal
\nAmount of Transfer of TDS from deductors as per returns
\nAmount of Transfer of TDS from deductors as per financial statements
\nDifference
\nReson for difference
\nReason 1
\nReason 2
\nReason 3
\nReason 4
\nTotal
\nReconciliation of 'Refunds'
\n\tAs per return\t\tAs per financial statements\t\tDifference
\nParticulars\tCGST\tSGST\tIGST\tTotal\tCGST\tSGST\tIGST\tTotal\tCGST\tSGST\tIGST\tTotal\tRemarks
\nRefund claim pending at start of the year
\nRefund claim filed during the year
\nRefund claim receive<\/p>\n
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\nReason 3
\nReason 4
\nTotal
\nReconciliation of 'TDS deducted'
\nParticulars\tCGST\tSGST\tIGST\tTotal
\nAmount of TDS deducted as per returns
\nAmount of TDS deducted as per financial statements
\nDifference
\nReson for difference
\nReason 1
\nReason 2
\nReason 3
\nReason 4
\nTotal
\nDetails of Income
\n(A)Total value of supplies on which GST paid (inter-State Supplies)
\nGoods\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tHSN Code\t\tTax Rate\tTaxable value\tIGST\t\tTax Rate\tTaxable value\tIGST\t\tReason for differences
\n1
\n2
\n3
\nServices\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tAccounting code\t\tTax Rate\tTaxable value\tIGST\t\tTax Rate\tTaxable value\tIGST
\n1
\n2
\n3
\n(B)Total value of supplies on which GST paid (intra-State Supplies)
\nGoods\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tHSN Code\tTaxable value\tTax Rate
\nCGST\tTax Rate
\nSGST\tTax
\nCGST\tTax
\nSGST\tTaxable value\tTax Rate
\nCGST\tTax Rate
\nSGST\tTax
\nCGST\tTax
\nSGST\tReason for differences
\n1
\n2<\/p>\n
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\nS.N\tGoods\/service\tValue\tValue\t\tReason for differences
\n1
\n2
\n3
\n(F)Sales Returns
\nGoods\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tHSN Code\tTaxable value\tCGST\tSGST\tIGST\t\tTaxable value\tCGST\tSGST\tIGST\t\tReason for differences
\n1
\n2
\n3
\n(G) Other Income (Income other than from supplies)
\n\tAs per Annual return\tAs per Auditor
\nS.N\tSpecify Head\tAmount\tAmount\t\tReason for differences
\n1
\n2
\n3
\nDetails of Expenditure
\n(A)Total value of purchases on which ITC availed (inter-State)
\nGoods\t\tAs per Annual Return\t\tAs per Auditor
\nS.No.\tDescription\tHSN Code\tUQC\tQuantity\tTax rate\tTaxable value\tIGST credit\t\tQuantity\tTax rate\tTaxable value\tIGST credit\t\tReason for differences
\n1
\n2
\n3
\nServices\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tAccounting code\t\tTax Rate\tTaxable value\tIGST credit\t\tTax Rate\tTaxable value\tIGST credit
\n1
\n2
\n3
\n(B) Total value of purchases on which ITC availed (intra-State)
\nGoods\t\tAs per Annual Return\t\tAs per Aud<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nS.N\tGoods\/service\tPurchase value\tPurchase value\t\tReason for differences
\n1
\n2
\n3
\n(E) Purchase Returns
\nGoods\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tHSN Code\tTaxable value\tCGST\tSGST\tIGST\t\tTaxable value\tCGST\tSGST\tIGST\t\tReason for differences
\n1
\n2
\n3
\nServices\t\tAs per Annual Return\t\tAs per Auditor
\nS.N\tDescription\tSAC\tTaxable value\tCGST\tSGST\tIGST\t\tTaxable value\tCGST\tSGST\tIGST\t\tReason for differences
\n1
\n2
\n3
\n(F) Other Expenditure (Expenditure other than purchases)
\n\tAs per Annual return\tAs per Auditor
\nS.N\tSpecify Head\tAmount\tAmount\t\tReason for differences
\n1
\n2
\n3
\n\tInward supplies\t\tCredit received from ISD, ITC Received on an invoice on which partial credit availed earlier
\n\tImpact of other credit notes\/ debit notes on which ITC not taken or issued for other purposes not considered in GST returns
\n\tA. Summary of details filed as per monthly returns – Inward supplies
\n\tA.1 Goods – ITC availed
\n\tITC availed\t\tAmounts as per Aud<\/p>\n
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\n\t3(b). Also, credit notes\/ debit notes will need to be bifurcated by the recipient thereof into HSN\/SAC for which ITC has been initially availed so that only those cn\/dn are considered for adjustments
\n\t4. If required, import details can be provided in a separate table for reconciliation
\n\t5. Details of inward supplies of exempted\/ nil rated\/ non-gst goods, supplies from unregistered dealers are not to be reported in this table
\n\t# Not applicable to services, intra-State supplies and specified inter-State supplies of goods
\n\tA.2 Services – ITC availed
\n\tITC availed
\n\tSAC\tDescription\tTaxable Value\tCGST\tSGST\tIGST\tRemarks
\n\tXXX\tService 1\t200000\t10000\t8000\t18000\tRefer table 4, 6 of GSTR 2
\n\tAdjustments:
\n\tImpact of amendments to details of inward supplies\t\tRefer table 4A, 6A of GSTR 2
\nThese tables record any typing errors\/ clerical errors eg. incorrect SAC, invoice no. value, tax rate, POS etc.
\n\tImpact of price revisions\t\tRefer table 7 and 7A<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\tXXX\tGood 1\t2000
\n\tAdjustments:
\n\tImpact of amendments to details of inward supplies
\n\tImpact of price revisions
\n\tXXX\tTotal Value Good 1\t2000
\n\tYYY\tService 1\t2000
\n\tAdjustments:
\n\tImpact of amendments to details of inward supplies
\n\tImpact of price revisions
\n\tYYY\tTotal Value Service 1\t2000
\n\tNotes:
\n\t1. All inward supplies of exempted\/ nil\/ non-gst goods\/ services and supplies from unregistered dealers are to be reported in this table
\n\t2. Entering HSN\/SAC is only recommendatory and not mandatory for this table
\nReconciliation Statement\t\ttax rate\t\tThings to be considered for reconciliation
\nReturns vis-\u00c3\u00c6\u0092\u00c2\u00a0-vis Financial Statements\t\tproduct wise
\n\t1. Sales
\n\t2. Purchases
\nValue of outward supplies as per returns 17(4)\t20\t\t3. ITC
\nAdjustments:\t\t4. Monthly Output tax liability (Total)
\nA) Difference in value of supplies as per returns and financial statements on account of following reasons:\t\t5. Net tax payable in Cash (Total)
\n17(4)(i): Consideration is n<\/p>\n
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\n17(2)(c)\troyalties and licence fees related to the supply of goods and\/or services being
\nvaluedthat the recipient ofsupply must pay, either directly or indirectly, as a condition of thesaid supply, to the extent that such royalties and fees are not included in the price actually paid or payable
\n17(2)(d)\tany taxes, duties, feesand charges levied under any Statute other than the SGST Act or the CGST Act or the IGST Act
\n17(2)(e)\tincidental expenses such as commission, packing, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in respect of the supply of goods and\/or servicesat the time of, or before delivery of the goods or, as the case may be, provision of the services
\n17(2)(f)\tsubsidies provided in any form or manner, linked to the supply
\n17(2)(g)\tout of pocket expenses – to be included here
\n17(2)(h)\tany discount or incentive that may be allowed after the supply has be<\/p>\n
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\n\t4\tITC Mismatched – Current Period
\n\t5\tMismatched ITC of earlier tax period- Added as Output tax liability
\n\t6\tOutput Tax added due to Duplicate ITC Claim
\n\tReport No.(i) – ITC Mismatch Report
\nAs per Supplier\t\tAs per Receiver \t\tITC availed liable to be added as output tax
\nSr No.\tSupplier's GSTIN\tSupplier's Name \tInvoice\/debit note No.\tInvoice \/ debit date\tHSN\/SAC\tTaxable value
\n(as per line item)\tOutput Tax
\n(as per in GSTR 1\/5)\t\tInvoice \/ debit date\tHSN\/SAC\tTaxable value
\n(as per line item)\tInput Tax
\n(as per in GSTR 2\/6)
\n\tIGST\t\tCGST\t\tSGST\t\tIGST\t\tCGST\t\tSGST\t\tIGST\tCGST\tSGST
\n\tRate\tAmount\tRate\tAmount\tRate\tAmount\t\tRate\tAmount\tRate\tAmount\tRate\tAmount
\n1\t2\t3\t4\t5\t6\t7\t8\t9\t10\t11\t12\t13\t14\t15\t16\t17\t18\t19\t20\t21\t22\t23\t24\t25
\nPart A – Both supplier and recipient has filed valid relevant returns
\nPart B – Supplier has not filed valid return
\n\tNote –
\n\t1. Additional invoices added by recipient will remain under mismatch category till these a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\tIGST\t\tCGST\t\tSGST\t\tIGST\t\tCGST\t\tSGST\t\tIGST\tCGST\tSGST
\n\tRate\tAmount\tRate\tAmount\tRate\tAmount\t\tRate\tAmount\tRate\tAmount\tRate\tAmount
\n1\t2\t3\t4\t5\t6\t7\t8\t9\t10\t11\t12\t13\t14\t15\t16\t17\t18\t19\t20\t21\t22\t23\t24\t25
\n\t1. Month wise reversal details
\n\t2. Reclaim of reversed ITC \/ reduction in output tax
\n\t3. Summary of mismatches and list for tax authorities
\n if not include in MIS reports
\n\t#. Difference between output tax reduced by supplier taxpayer and ITC reduced by receiver taxpayer
\n\tForm GST ITC-1B
\nPart A – Both supplier and recipient has filed valid relevant returns
\nPart B – Supplier has not filed valid return\t\tSupplier's GSTIN –
\n\tName –
\n\tTax Period –
\n\tDate –
\n\tSummary –
\n\t1\tOutput tax declared in current tax period GSTR
\n\t2\tOutput tax increased due to acceptance\/rectification of mismatched invoices
\n\t3\tITC claimed by receivers in excess of output tax
\n\tReport No. (i) – Details of the Mismatches
\n\tAs per Supplier\t\tAs per Receiver \t\tITC av<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t2\tCorresponding ITC reduced by receiver in current tax period
\n\t3\tMismatched reduction in output tax of earlier tax period matched in current tax period
\n\t4\tReduction in output tax not matched by corresponding decrease in ITC
\n\t5\tMismatched reduction in output tax of earlier tax period – Added as Output Tax liability in current tax period
\n\tReport No. (ii) – Details of the Mismatches due to credit notes
\nAs per Supplier\t\tAs per Receiver \t\tOutput tax liable to be added
\nSr No.\tReceiver's GSTIN\tReceiver's Name \tCredit note No.\tCredit Note Date\tHSN\/SAC\tValue of Credit note\tOutput Tax reduced\t\tCredit Note Date\tHSN\/SAC\tValue\tITC reduced
\n\tIGST\t\tCGST\t\tSGST\t\tIGST\t\tCGST\t\tSGST\t\tIGST\tCGST\tSGST
\n\tRate\tAmount\tRate\tAmount\tRate\tAmount\t\tRate\tAmount\tRate\tAmount\tRate\tAmount
\n1\t2\t3\t4\t5\t6\t7\t8\t9\t10\t11\t12\t13\t14\t15\t16\t17\t18\t19\t20\t21\t22\t23\t24\t25
\n\tReports may also be included on –
\n\t1. Month wise reversal details
\n\t2. Reclaim of reversed ITC \/ reducti<\/p>\n
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\nSr No.\tE-commerce GSTIN\tInvoice No.\tInvoice Date.\tPlace of Supply (State Code)\tHSN\/SAC\tTaxable value
\n\tSupplies Declared
\n(as per in GSTR 9)\t\tInvoice No.\tInvoice Date.\tPlace of Supply (State Code)\tHSN\/SAC\tTaxable value
\n\tSupplies Declared
\n(as per in GSTR 1\/5)
\n\tIGST\t\tCGST\t\tSGST\t\t \t\tIGST\t\tCGST\t\tSGST\t\tIGST\tCGST\tSGST
\n\tRate\tAmount\tRate\tAmount\tRate\tAmount\t\tRate\tAmount\tRate\tAmount\tRate\tAmount
\n1\t2\t3\t4\t5\t6\t7\t8\t9\t10\t11\t12\t13\t14\t15\t16\t17\t18\t19\t20\t21\t22\t23\t24\t25\t26\t27
\n\tReport No. (iv)(b) – Mismatch report- Outward supplies made through e-commerce company (For Supplies to Other than Registered Dealers)
\nAs per E-commerce Company\t\tAs per Supplier \t\tOutput tax liable to be imposed on Supplier
\nSr No.\tE-commerce GSTIN\tE-commerce Company name\tTax Period\tPlace of Supply (State Code)\t\tTaxable value
\n\tSupplies Declared
\n(as per in GSTR 9)\t\tTax Period\tPlace of Supply (State Code)\t\tTaxable value
\n\tSupplies Declared
\n(as per in GSTR 1\/5)\n\t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1\t2\t3\t4\t5\t6\t7\t8\t9\t10\t11\t12\t13\t14\t15\t16\t17\t18\t19\t20\t21\t22\t23\t24\t25\t26\t27
\n\tReport No. (ii) – Mismatch report- Outward supplies made through e-commerce company (For Supplies to Other than Registered Dealers)
\nAs per E-commerce Company\t\tAs per Supplier \t\tOutput tax liable to be imposed on Supplier
\nSr No.\tSupplier GSTIN\tSupplier name \tTax Period\tPlace of Supply (State Code)\t\tTaxable value
\n\tSupplies Declared
\n(as per in GSTR 9)\t\tTax Period\tPlace of Supply (State Code)\t\tTaxable value
\n\tSupplies Declared
\n(as per in GSTR 1\/5)
\n\tIGST\t\tCGST\t\tSGST\t\tIGST\t\tCGST\t\tSGST\t\tIGST\tCGST\tSGST
\n\tRate\tAmount\tRate\tAmount\tRate\tAmount\t\tRate\tAmount\tRate\tAmount\tRate\tAmount
\n1\t2\t3\t4\t5\t\t6\t7\t8\t9\t10\t11\t12\t13\t14\t\t15\t16\t17\t18\t19\t20\t21\t22\t23\t24
\nDocument 5
\nDRAFT
\nGOODS AND SERVICES TAX –
\nREFUND RULES, 20
\nNote: Corresponding changes in the Model GST Law are being carried out
\nseparately. Comments, if any may kindly be given by 28th September,
\n2016.
\nChapter-
\nREFUND
\n1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupplies regarded as deemed exports, the application shall be filed by the said unit or the
\ndeveloper or the recipient of deemed export supplies.
\n(2)
\nThe application under sub-rule (1) shall be accompanied by any of the following
\ndocumentary evidences, as applicable, to establish that a refund is due to the applicant:
\n(a) the reference number of the order and a copy of the order passed by the
\nproper officer or an appellate authority or any competent court resulting in such
\nrefund including refund of pre-deposit under chapter XVIII along with the reference
\nnumber of the payment of the amount claimed as refund;
\n(b)
\na statement containing the number and date of shipping bills or bills of export
\nand the number and date of relevant export invoices, in a case where the refund is
\non account of export of goods;
\n(c)
\na statement containing the number and date of invoices as prescribed in rule
\nInvoice. in case of supply of goods made to an SEZ unit or a developer;
\n(<\/p>\n
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\nthan the rate of output tax;
\n(h)
\nthe reference number of the final assessment order and a copy of the said
\norder in a case where the refund arises on account of finalisation of provisional
\nassessment;
\n(i) a declaration to the effect that the incidence of tax and interest claimed as
\nrefund has not been passed on to any other person, in a case where the amount of
\nrefund claimed is less than five lakh rupees:
\nProvided that a declaration is not required to be furnished in respect of cases
\ncovered under clause (a), (b) or (d) of sub-section (6) of section 38;
\n(j)
\na Certificate in Annex 2 of FORM GST RFD-1 issued by a Chartered
\nAccountant or a Cost Accountant to the effect that the incidence of tax and interest
\nclaimed as refund has not been passed on to any other person, in a case where the
\namount of refund claimed is five lakh rupees or more:
\nProvided that a certificate is not required to be furnished in respect of cases covered
\nunder clause (a), (b) or (d) of sub-sectio<\/p>\n
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\nrelevant period;
\n(C) “Export turnover of goods” means the value of goods exported during the relevant
\nperiod without payment of tax under bond or letter of undertaking;
\n(D) “Export turnover of services” means the value of services exported without payment of
\ntax under bond or letter of undertaking, calculated in the following manner, namely:-
\nExport turnover of services = payments received during the relevant period for export
\nservices + export services whose supply has been completed for which payment had been
\nreceived in advance in any period prior to the relevant period – advances received for export
\nservices for which the supply of service has not been completed during the relevant period;
\n(E) “Adjusted Total turnover” means the value of turnover in a State, as defined under sub-
\nsection (104) of section 2, excluding the value of exempt supplies, during the relevant
\nperiod;
\n(F) “Rele<\/p>\n
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\napplication, scrutinize the application for its completeness and where the application is
\nfound to be complete in terms of sub-rule (2), (3) and (4), an acknowledgement in FORM
\nGST RFD-2 shall be made available to the applicant through the Common Portal
\nelectronically, clearly indicating the date of filing of the claim for refund.
\n(8)
\nWhere any deficiencies are noticed, the proper officer shall communicate the
\ndeficiencies to the applicant in FORM GST RFD-3 through the Common Portal
\nelectronically, requiring him to file a refund application after rectification of such
\ndeficiencies.
\n(9)
\nWhere deficiencies have been communicated in FORM GST RFD-3 under the GST
\nRules of the State, the same shall also deemed to have been communicated under this Rule
\nalong with deficiencies communicated under sub-rule (8).
\n[CGST Rules]
\n(9) Where deficiencies have been communicated in FORM GST RFD-3 under th<\/p>\n
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\n(1) is due to the applicant in accordance with the provisions of sub-section (4A) of section
\n38, shall make an order in FORM GST RFD-4, sanctioning the amount of refund due to the
\nsaid applicant on a provisional basis within a period not exceeding seven days from the date
\nof acknowledgement under sub-rule (7) of rule 1.
\n(3) The proper officer shall issue a payment advice in FORM GST RFD-8, for the
\namount sanctioned under sub-rule (2) to be electronically credited to any of the bank
\naccounts of the applicant mentioned in his registration particulars and as specified in the
\napplication for refund.
\n3.
\nOrder sanctioning refund
\n(1) Where, upon examination of the application, the proper officer is satisfied that a
\nrefund under sub-section (4) of section 38 is due and payable to the applicant, he shall
\nmake an order in FORM GST RFD-5, sanctioning the amount of refund to which the
\napplicant is <\/p>\n
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\napplicant electronically and the provision of sub-rule (1) shall apply mutatis mutandis to the
\nextent refund is allowed:
\nProvided that no application for refund shall be rejected without giving the applicant
\na reasonable opportunity of being heard.
\n(3)
\nWhere the proper officer is satisfied that the amount refundable under sub-rule (1)
\nor (2) is payable to the applicant under sub-section (6) of section 38, he shall make an
\norder in FORM GST RFD-5 and issue a payment advice in FORM GST RFD-8, for the
\namount of refund to be electronically credited to any of the bank accounts of the applicant
\nmentioned in his registration particulars and as specified in the application for refund.
\n(4) Where the proper officer is satisfied that the amount refundable under sub-rule (1)
\nor (2) is not payable to the applicant under sub-section (6) of section 38, he shall make an
\norder in FORM GST RFD-5 and issue an advice in FORM GST RFD-8, for the amount of
\nrefund to be credit<\/p>\n
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\namount of interest payable, and such amount of interest shall be electronically credited to
\nany of the bank accounts of the applicant mentioned in his registration particulars and as
\nspecified in the application for refund.
\n6.
\nRefund of tax to certain persons
\n(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per a
\nnotification issued under clause (d) of sub-section (6) of section 38 shall apply for refund in
\nFORM GST RFD-10 once in every quarter, electronically on the Common Portal either
\ndirectly or from a Facilitation Centre, notified by the Board or Commissioner along with a
\nstatement of inward supplies of goods and\/or services in FORM GSTR-11, prepared on the
\nbasis of statement of outward supplies furnished by corresponding suppliers in Form GSTR-
\n1.
\n(2)
\nAn acknowledgement for receipt of the application for claiming refund shall be issued
\nin FORM GST RFD-2.
\n(3) Refund of tax paid b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8.
\nGST RFD-08
\n9.
\nGST RFD-09
\n10.
\nGST RFD-10
\nContent
\nRefund Application form
\n-Annexure 1 Details of Goods
\n-Annexure 2 Certificate by CA
\nAcknowledgement
\nNotice of Deficiency on Application for Refund
\nProvisional Refund Sanction Order
\nRefund Sanction\/Rejection Order
\nOrder for Complete adjustment of claimed Refund
\nShow cause notice for reject of refund application
\nPayment Advice
\nOrder for Interest on delayed refunds
\nRefund application form for Embassy\/International
\nOrganizations
\n1. GSTIN:
\n2. Name:
\n3. Address:
\n4. Tax Period:
\nGovernment of India \/State
\nDepartment of….
\nFORM-GST-RFD-01
\n[See rule]
\nRefund Application Form
\nFrom
\nTo
\n\u00c3\u00a0\u00c2\u00ae\u00c2\u00ae\u00c3\u00a0\u00c2\u00af\u00c2\u008d
\n5.
\nAmount of Refund Claimed:
\nTax Interest Penalty Fees Others Total
\nIGST
\nCGST
\nSGST
\nTotal
\n6. Grounds of Refund Claim: (selected from the drop down)
\na.
\nExcess balance in Cash ledger
\nb. Exports of goods \/ services
\nc. Supply of goods \/ services to SEZ\/EOU
\nd. Assessment\/provisional assessment\/ Appeal\/ Order No
\ne.
\nITC accumulated due to inverted du<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrule.
\nAnnexure-1 Statement containing the number and date of invoices under of GST Rules,
\nTax Period:
\nSr.
\nDetails of Invoices
\nIGST
\nCGST
\nSGST
\nNo.
\nNo. Date UQC
\nValue
\nHSN\/
\nTaxable Rate Amt Rate
\nAmt Rate Amt
\nQty
\nGoods\/
\nSAC
\nvalue
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 Services
\nCertificate
\nAnnexure-2
\nThis is to certify that the refund amounting to INR >
\n(in word) claimed by M\/s
\n(Applicant's Name) GSTIN- for the tax period , the incidence of tax and interest as claimed by the
\napplicant, has not been passed on to any other person. This certificate is based on the examination of the Books of
\nAccounts and other relevant particulars maintained by the applicant.
\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nThis Declaration is not required to be furnished by applicants, who are claiming refund under sub-section<>of
\nsection<> of the Act
\nNote: The certificate is to be filed by <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTax Act, 20. The Department has examined your application and certain defects were observed from preliminary
\nscrutiny which are as under:
\nSr No
\n1.
\n2.
\nDescription( select the reason from the drop down of the Refund application)
\nOther{ any other reason other than the reason select from the 'reason master}
\nYou are directed to file fresh refund application after the rectification of above deficiencies.
\nDate:
\nPlace:
\nSignature (DSC):
\nName of Proper Officer:
\nDesignation:
\nOffice Address:
\nReference No:
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\n(GSTIN)
\n(Name)
\n(Address)
\nGovernment of India
\nDepartment of….
\nFORM-GST-RFD-04
\n[See Rule -]
\nProvisional Refund Order
\nAcknowledgement No. Dated.
\n…
\nDate:
\nSir\/Madam,
\nWith reference to your refund application as, following refund is sanctioned to you:
\nDate:
\nPlace:
\nRefund Calculation
\ni. Amount of Refund claimed
\nii. Reduced by 20%
\niii. Balance refund Sanctioned
\nBank Details
\ni. Bank Account no as per application
\nii. Bank Account Type
\niii. Name of the Account hold<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndocuments, refund calculation after adjustment of dues is as follows:
\nRefund Calculation
\ni.
\nAmount of Refund claim
\nii.
\nRefund Sanctioned on Provisional Basis (Order
\nNo….date)
\niii.
\nRefund amount inadmissible >
\niv.
\nBalance refund allowed (i-ii-iii)
\nV.
\nvi.
\nRefund reduced against outstanding demand (as per
\norder no.) under earlier law or under this law. Demand
\nOrder No… date……
\nNet Amount of Refund Sanctioned
\nIGST
\nCGST
\nBank Details
\ni.
\nBank Account no as per application
\nii.
\nName of the Bank
\niii.
\nBank Account Type
\niv.
\nName of the Account holder
\nV.
\nName and Address of the Bank\/branch
\nvi.
\nIFSC
\nvii.
\nMICR
\nI hereby sanction an amount of INR
\n(…) of Section (…) of the Act. .
\nto M\/s
\nhaving GSTIN
\nunder sub-section
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nReference No. :
\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf
\n(GSTIN)
\n(Name)
\n(Address)
\nAcknowledgement No.
\nSir\/Madam,
\nGovernment of >
\nDepartment of….
\nFORM-GST-RFD-05
\n[See Rule ]
\nRefund Sanction\/<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTo
\n(GSTIN)
\n(Name)
\n(Address)
\nAcknowledgement No.
\nSir\/Madam,
\nDate:
\nDated
\n….
\nWith reference to your refund application as referred above and further furnishing of information\/ filing of
\ndocuments against the amount of refund by you has been completely adjusted
\nRefund Calculation
\ni.
\nAmount of Refund claimed
\nii.
\nRefund Sanctioned on Provisional Basis (Order
\nNo…dated)
\niii.
\nRefund
\namount inadmissible
\n>
\niv.
\nRefund admissible (i-ii-iii)
\nV.
\nRefund reduced against outstanding demand (as
\nper order no.) under earlier law or under this law. .
\nDemand Order No… date…..
\nvi.
\nBalance amount of refund
\nIGST
\nCGST
\nNil
\nNil
\nI hereby, order that the amount of admissible refund as shown above is completely adjusted against the
\noutstanding demand under this act \/ under the earlier law. This applicant stands disposed as per provisions under
\nsub-section (…) of Section (…) of the Act.
\nDate:
\nPlace:
\nSignature (DSC):
\nName:
\nDesignation:
\nOffice Address:
\nReferen<\/p>\n