West Bengal Goods and Services Tax (Fourteenth Amendment) Rules, 2018
1893-F.T. – 74\/2018-State Tax Dated:- 31-12-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
\nFINANCE DEPARTMENT
\nREVENUE
\nNOTIFICATION
\nNo. 1893-F.T.
\nHowrah, the 31st day of December, 2018.
\nNo. 74\/2018-State Tax
\nIn exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely: –
\n1. (1) These rules may be called the West Bengal Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
\n (2) Save as otherwise provided in these rules, they shall come into force with immediate effect.
\n2. In the West Bengal Goods and Services Tax Rules, 2017, –
\n(1) in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:-
\n"(1A) A person <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2000)."; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n being heard: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nge of POS) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the recipient has not availed any input tax credit on such supplies. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o section 54(3)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nIntegrated Tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 9 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l first be amended in registration particulars before quoting in the application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n om drop down) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n declare that no refund on this account has been received by me\/us earlier. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nShipping bill\/ Bill of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ls = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ich tax is to be paid (H + M) above = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f any) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n otes) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n Number = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n declared here. Table 6B of GSTR-1 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n alue of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n availed, reversed and reclaimed under the provisions of the Act shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n is filed after the due date. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al return of previous FY whichever is earlier = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n July 2017 to March 2018 shall be provided in this return. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ssued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ual return = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n est = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cellaneous expenses = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n structions: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rupees Four Crores rupees shall be declared here) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n T was paid under the composition scheme shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ments if any. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) registrations exist on the same PAN. This is common for persons \/ entities with presence over multiple States. Such persons \/ entities, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons \/ entities having presence over multiple States. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n en paid \/ was payable are to be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ;………… (Name), …………………….………… (Address), ..…………………(GSTIN). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent required to be furnished under section 44(2) of the CGST Act\/SGST Act is annexed herewith in Form No. GSTR-9C. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tements of M\/s. ………………..…………………. (Name and address of the assessee with GSTIN) was conducted by M\/s. …………………………………………..………. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I\/we annex hereto a copy of their audit report dated ……………………………. along with a copy of each of :- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s, the particulars given in the said Form No.9C are true and correct subject to the following observations\/qualifications, if any: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hellip;…. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" West Bengal Goods and Services Tax (Fourteenth Amendment) Rules, 20181893-F.T. – 74\/2018-State Tax Dated:- 31-12-2018 West Bengal SGSTGST – StatesWest Bengal SGSTWest Bengal SGSTGOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1893-F.T. Howrah, the 31st day of December, 2018. No. 74\/2018-State Tax In exercise of the powers conferred by section 164 of the West … Continue reading “West Bengal Goods and Services Tax (Fourteenth Amendment) Rules, 2018”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16342","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16342","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16342"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16342\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(4) in rule 49, after the second proviso, the following proviso shall be inserted, namely: –
\n"Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).";
\n(5) in rule 54, –
\n(a) in sub-rule (2), the following proviso shall be inserted, namely: –
\n"Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).";
\n(b) in sub-rule (4), the following proviso shall be inserted, namely: –
\n"Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.";
\n(10) in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely-.
\n"Explanation 1. – For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in this Department notification No.1538-F.T. [56\/2018- State Tax], dated the 30th October, 2018, published in the Kolkata Gazette, Extraordinary, Part I, as amended from time to time.";
\n(11) after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:-
\n"138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided also that the permission granted or rejected by the Commissioner of central tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.";
\n(12) in rule 142, in sub-rule (5), after the words "section 74", the words "or sub-section (12) of section 75" shall be inserted;
\n(13) for FORM GST RFD-01, the following form shall be substituted, namely:-
\n“FORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\n(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)
\n1.
\nGSTIN \/ Temporary ID
\n2.
\nLegal Name
\n3.
\nTrade Name, if any
\n4.
\nAddress
\n5.
\nTax period (if applicable)
\nFrom To
\n6.
\nAmount of Refund Claimed (Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\n Fees
\nOthers
\nTotal
\nCentral tax
\nState \/ UT tax
\nIntegrated tax
\nCess
\nTotal
\n7.
\nGrounds of refund claim (select from drop down)
\n(a)
\nExcess bala<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(k)
\nExcess payment of tax, if any
\n(l)
\nAny other (specify)
\n8.
\nDetails of Bank account
\nName of bank
\nAddress of branch
\nIFSC
\nType of account
\nAccount No.
\n9.
\nWhether Self-Declaration filed by Applicant u\/s 54(4), if applicable
\n__Yes __No
\n[DECLARATION [second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty\/service tax\/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation \/ Status”]
\nDECLARATION [section 54(3)(ii)]
\nI hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation \/ Status
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that the Special Economic <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName –
\nDesignation \/ Status
\nUNDERTAKING
\nI hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST\/SGST Act have not been complied with in respect of the amount refunded.
\nSignature
\nName –
\nDesignation \/ Status
\nSELF- DECLARATION [rule 89(2)(l)]
\nI ____________________ (Applicant) having GSTIN\/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. \/ with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
\nSignature
\nName –
\nDesignation \/ Status
\n(This Declaration is not required to be furnished by applicants, who are claiming refund un<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSl. No.
\nDetails of invoices of inward supplies of inputs received
\nTax paid on inward supplies of inputs
\nDetails of invoices of outward supplies issued
\nTax paid on outward supplies
\nGST IN of the supplier *
\nNo.
\nDate
\nTaxable Value
\nIntegrated Tax
\nCentral Tax
\nState Tax \/Uni on territory Tax
\nNo .
\nDate
\nTaxable Value
\nInvoice type (B2B\/ B2C)
\nIntegrated Tax
\nCentral Tax
\nState Tax \/Uni on territory Tax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n13
\n14
\n15
\n* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act\/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).
\nStatement- 2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\n(Amount in Rs.)
\n Sr. No.
\nInvoice details
\nIntegrated tax
\nCess
\nBRC\/ FIRC
\nIntegrated tax and cess involved in debit note, if any
\nIntegrated tax and cess involved in credit note, if any
\nNet I<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCess
\nIntegrated tax and cess involved in debit note, if any
\nIntegrated tax and cess involved in credit note, if any
\nNet Integrated tax and cess (8+9+10 – 11)
\nNo .
\nDate
\nValue
\nNo .
\nDate
\n Taxable Value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\nStatement-5 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
\n(Amount in Rs.)
\n Sr. No.
\nInvoice details
\nGoods\/ Services (G\/S)
\nShipping bill\/ Bill of export\/ Endorsed invoice no.
\nNo.
\nDate
\nValue
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit \/ SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated supply of
\ngoods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2÷3)
\n1
\n2
\n3
\n4
\nStatement 5B [rule 89(2)(g)]
\nRefund Type: On account of deemed exports
\n(Amount in R<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 10
\n11
\n12
\n 13
\n14
\n 15
\nStatement-7 [rule 89(2)(k)]
\nRefund Type: Excess payment of tax, if any in case of last return filed.
\n(Amount in Rs.)
\n Tax period
\n ARN of return
\n Date of filing return
\nTax Payable
\n Integrated tax
\n Central tax
\n State\/ UT tax
\n Cess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nAnnexure-2
\nCertificate [rule 89(2)(m)]
\nThis is to certify that in respect of the refund amounting to Rs.< < > > (in words) claimed by M\/s (Applicant's Name) GSTIN\/ Temporary ID- for the tax period < ->, the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained\/ furnished by the applicant.
\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nNote – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7. Declaration shall be filed in cases wherever required.
\n8. 'Net input tax credit' means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.
\n9. 'Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
\n10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.
\n11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
\n12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended val<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a)
\nExcess balance in Electronic Cash Ledger
\n(b)
\nExports of services- with payment of tax
\n(c)
\nExports of goods \/ services- without payment of tax (accumulated ITC)
\n(d)
\nITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)]
\n(e)
\nOn account of supplies made to SEZ unit\/ SEZ developer (with payment of tax)
\n(f)
\nOn account of supplies made to SEZ unit\/ SEZ developer (without payment of tax)
\n(g)
\nRecipient of deemed export supplies\/ Supplier of deemed export supplies
\n(h)
\nOn account of order
\nSl. No.
\nType of order
\nOrder No.
\nOrder date
\nOrder Issuing Authority
\nPayment reference no., if any
\n(i)
\nAssessment
\n(ii)
\nFinalization of Provisional assessment
\n(iii)
\nAppeal
\n(iv)
\nAny other order (specify)
\n(i)
\nTax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS)
\n(j)
\nExcess payment of tax, if any
\n(k)
\nAny other (specify)
\n[DECLARATION [second proviso to secti<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIn case refund claimed by supplier__
\nI hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
\nSignature
\nName –
\nDesignation \/ Status
\nUNDERTAKING
\nI hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace
\nDate
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\nAnnexure-1
\nStatement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\n(Amount in Rs.)
\nTurnover of inverted rated
\nsupply of goods and services
\nTax payable on such
\ninverted rated supply of goods and services
\nAdjusted total turnover
\nNet input tax credit
\nMaximum refund
\namount to be claimed [(1×4÷3)-2]
\n1
\n2
\n3
\n4
\n5
\nStatement 1A [rule 89(2)(h)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
\nSl . N o.
\nDetails of invoices of inward supplies of inputs received
\nTax paid on inward supplies of inputs
\nDetails of invoices of outward supplies issued
\nTax paid on outward supplies
\nGS TIN of the sup plier *
\nN o.
\nD at e
\nTax able Value
\nIntegrated Tax
\nCen tral Tax
\nState Tax \/Uni on ter<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nexport
\nEGM Details
\nBRC\/ FIRC
\nNo.
\nDate
\n Value
\nPort code
\n No.
\n Date
\nRef No.
\n Date
\n No.
\n Date
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n 10
\n 11
\n 12
\nStatement- 3A [rule 89(4)]
\nRefund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2÷3)
\n1
\n2
\n3
\n4
\nStatement-4 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
\n(Amount in Rs.)
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/ Bill of export\/ Endorsed invoice by SEZ
\nIntegrated Tax
\nCess
\nIntegrated tax and cess involved in debit note, if any
\nIntegrate d tax and cess involved in credit note, if any
\nNet Integrated tax and cess (8+9+10 – 11)
\nNo .
\nDate
\nValue
\nNo .
\nDate
\n Taxable Value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\nStatement-5A [rule 89(4)]
\nRe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDetails of tax paid on transaction considered as intra -State \/ inter-State transaction earlier
\nTaxes re-assessed on transaction which were held inter State \/ intra- State supply subsequently
\nIntegrated tax
\nCentral tax
\nState\/ UT tax
\nCess
\n Place of Supply
\nIntegrated tax
\nCentral tax
\nState\/ UT tax
\nCess
\n Place of Supply
\nNo.
\n Date
\n Value
\n Taxable Value
\n1
\n 2
\n 3
\n4
\n5
\n6
\n7
\n8
\n 9
\n10
\n11
\n12
\n13
\n 14
\n15
\nStatement-7 [rule 89(2)(k)]
\nRefund Type: Excess payment of tax, if any in case of last return filed.
\n(Amount in Rs.)
\nTax period
\nARN of return
\nDate of filing return
\nTax Paid in Excess
\nIntegrated tax
\nCentral tax
\nState\/ UT tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n.”
\n(15) for FORM GSTR 9, the following form shall be substituted, namely:-
\n“FORM GSTR – 9
\n[See rule 80]
\nAnnual Return
\n Pt. I
\nBasic Details
\n1
\nFinancial Year
\n2
\nGSTIN
\n 3A
\nLegal Name
\n 3B
\nTrade Name (if any)
\nPt. II
\nDetails of Outward and inward supplies made during the financial year
\n(Amount in Rs. in<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5
\nDetails of Outward supplies made during the financial year on which tax is not payable
\nA
\nZero rated supply (Export) without payment of tax
\nB
\nSupply to SEZs without payment of tax
\nC
\nSupplies on which tax is to be paid by the recipient on reverse charge basis
\nD
\nExempted
\nE
\nNil Rated
\nF
\nNon-GST supply (includes ‗no supply')
\nG
\nSub-total (A to F above)
\nH
\nCredit Notes issued in respect of transactions specified in A to F above (-)
\nI
\nDebit Notes issued in respect of transactions specified in A to F above (+)
\nJ
\n Supplies declared through Amendments (+)
\nK
\nSupplies reduced through Amendments (-)
\nL
\nSub-Total (H to K above)
\n M
\nTurnover on which tax is not to be paid (G + L above)
\nN
\nTotal Turnover (including advances) (4N + 5M – 4G above)
\nPt. III
\nDetails of ITC for the financial year
\nDescription
\nType
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\n Cess
\n1
\n2
\n3
\n4
\n5
\n6
\n6
\nDetails of ITC availed during the financial <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nL
\nTransition Credit through TRAN-II
\n M
\n Any other ITC availed but not specified above
\nN
\n Sub-total (K to M above)
\nO
\n Total ITC availed (I + N above)
\n7
\n Details of ITC Reversed and Ineligible ITC for the financial year
\nA
\n As per Rule 37
\nB
\n As per Rule 39
\nC
\n As per Rule 42
\nD
\n As per Rule 43
\nE
\n As per section 17(5)
\nF
\n Reversal of TRAN-I credit
\nG
\n Reversal of TRAN-II credit
\nH
\n Other reversals (pl. specify)
\nI
\n Total ITC Reversed (Sum of A to H above)
\nJ
\n Net ITC Available for Utilization (6O – 7I)
\n8
\nOther ITC related information
\nA
\n ITC as per GSTR-2A (Table 3 & 5 thereof)
\nB
\n ITC as per sum total of 6(B) and 6(H) above
\nC
\n ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018
\nD
\n Difference [A-(B+C)]
\nE
\n ITC available but not availed
\nF
\n ITC available but ineligible
\nG
\n IGST paid on import of goods (<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n12
\nReversal of ITC availed during previous financial year
\n13
\nITC availed for the previous financial year
\n14
\nDifferential tax paid on account of declaration in 10 & 11 above
\nDescription
\nPayable
\nPaid
\n1
\n2
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nPt. VI
\nOther Information
\n15
\nParticulars of Demands and Refunds
\nDetails
\nCentral Tax
\nState Tax \/ UT Tax
\n Integrated Tax
\nCess
\nIntere st
\n Penalty
\nLate Fee \/ Other s
\n1
\n2
\n3
\n4
\n5
\nA
\nTotal Refund claimed
\nB
\nTotal Refund sanction ed
\nC
\nTotal Refund Rejected
\nD
\nTotal Refund Pending
\nE
\nTotal demand of taxes
\nF
\nTotal taxes paid in respect of E above
\nG
\nTotal demands pending out of E above
\n16
\nInformation on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis
\nDetails
\n Taxable Value
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\n Cess
\n1
\n2
\n3
\n4
\n5
\n6
\nA
\nSupplies received from Composition taxpayers
\nB
\nDeemed supply under Section 143<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nb. UQC: Unit Quantity Code
\nc. HSN: Harmonized System of Nomenclature Code
\n2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return.
\n3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.
\n4. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FORM GSTR-3B between July 2017 to March 2018 shall be declared in this part. The instructions to fill Part II are as follows:
\nTable No.
\nInstructions
\n4A
\nAggregate value of supplies made to consumers and unregistered persons on which tax has bee<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4E
\nAggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
\n4F
\nDetails of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
\n4G
\nAggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5C
\nAggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
\n5D,5E and 5F
\nAggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall be declared under Non-GST supply (5F).
\n5H
\nAggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
\n5I
\nAggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
\n5J & 5K
\nDetails of amendments made to exp<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6C
\nAggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
\n6D
\nAggregate value of input tax credit availed on all inward supplies receiv<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6J
\nThe difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
\n6K
\nDetails of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
\n6L
\nDetails of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
\n6M
\nDetails of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here.
\n7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H
\nDetails of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the CGST Rules, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8B
\nThe input tax credit as declared in Table 6B and 6H shall be auto-populated here.
\n8C
\nAggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
\n8D
\nAggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative.
\n8E & 8F
\nThe credit which was available and n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTable No.
\nInstructions
\n10 & 11
\nDetails of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
\n12
\nAggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
\n13
\nDetails of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns f<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n15E, 15F and 15G
\nAggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
\n16A
\nAggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
\n16B
\nAggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.
\n16C
\nAggregate value of all deemed supplies for goods <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.”.
\n(16) for FORM GSTR 9A, the following form shall be substituted, namely:-
\n“FORM GSTR – 9A
\n[See rule 80]
\nAnnual Return (For Composition Taxpayer)
\nPt. I
\nBasic Details
\n1
\nFinancial Year
\n2
\nGSTIN
\n3A
\nLegal Name
\n3B
\nTrade Name (if any)
\n4
\nPeriod of composition scheme during the year (From – To -)
\n5
\nAggregate Turnover of Previous Financial Year
\n(Amount in Rs.in all tables)
\n Pt. II
\nDetails of outward and inward supplies made during the financial year
\nDescription
\nTurnover
\nRate of Tax
\nCentra l Tax
\nState \/ UT Tax
\nIntegrate d tax
\n Cess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n6
\nDetails of Outward supplies made during the financial year
\nA
\nTaxable
\nB
\nE<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDescription
\n Turnover
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrate d Tax
\n Cess
\n1
\n2
\n3
\n4
\n5
\n6
\n10
\nSupplies \/ tax (outward) declared through Amendments (+) (net of debit notes)
\n11
\nInward supplies liable to reverse charge declared through Amendments (+) (net of debit notes)
\n12
\nSupplies \/ tax (outward) reduced through Amendments (-) (net of credit notes)
\n13
\nInward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes)
\n14
\nDifferential tax paid on account of declaration made in 10, 11, 12 & 13 above
\nDescription
\nPayable
\nPaid
\n1
\n2
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\n Pt. V
\nOther Information
\n15
\nParticulars of Demands and Refunds
\nDescription
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrate d Tax
\nCess
\nInterest
\nPenalty
\nLate Fee \/ Other s
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\nA
\nTotal Refund claimed
\nB
\nTotal Refund sanctioned
\nC
\nTotal Refund Rejected
\nD
\nTotal Refund Pending
\nE
\nT<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return.
\n3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
\nTable No.
\nInstructions
\n5
\nAggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN.
\n4. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:
\nTable No.
\nInstructions
\n6A
\nAggregate value of all outward supplies net of debit notes \/ credit notes, net of advances and net of goods returned for the entire fi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8B
\nAggregate value of all goods imported during the financial year shall be declared here.
\n5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:
\nTable No.
\nInstructions
\n10,11,12,13 and 14
\nDetails of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the d<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n16A
\nAggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details.
\n16B
\nAggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details.
\n17
\nLate fee will be payable if annual return is filed after the due date.”;
\n7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(-)
\nF
\nTrade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST
\n (+)
\nG
\nTurnover from April 2017 to June 2017
\n(-)
\nH
\nUnbilled revenue at the end of Financial Year
\n(-)
\nI
\nUnadjusted Advances at the beginning of the Financial Year
\n(-)
\nJ
\nCredit notes accounted for in the audited Annual Financial Statement but are not permissible under GST
\n (+)
\nK
\nAdjustments on account of supply of goods by SEZ units to DTA Units
\n(-)
\nL
\nTurnover for the period under composition scheme
\n(-)
\nM
\nAdjustments in turnover under section 15 and rules thereunder
\n(+\/- )
\nN
\nAdjustments in turnover due to foreign exchange fluctuations
\n(+\/- )
\nO
\nAdjustments in turnover due to reasons not listed above
\n(+\/- )
\nP
\nAnnual turnover after adjustments as above
\nQ
\nTurnover as declared in Annual Return (GSTR9)
\nR
\nUn-Reconciled turnover (Q – P)
\nAT1
\n6
\nReasons for Un – Reconciled difference in Annual Gross Turnover
\n A B
\nReason 1\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nM
\nLate Fee
\n N
\nPenalty
\nO
\nOthers
\nP
\nTotal amount to be paid as per tables above
\nQ
\nTotal amount paid as declared in Annual Return (GSTR 9)
\nR
\nUn- reconciled payment of amount (PT1)
\n10
\nReasons for un-reconciled payment of amount
\nA
\nReason 1
\n<>
\nB
\nReason 2
\n<>
\nC
\nReason 3
\n<>
\n11
\nAdditional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)
\nTo be paid through Cash
\n Description
\nTaxable Value
\nCentral tax
\nState tax \/ UT tax
\nIntegrated tax
\nCess, if applicable
\n1
\n2
\n3
\n4
\n5
\n6
\n5%
\n12%
\n18%
\n28%
\n3%
\n0.25%
\n0.10%
\nInterest
\nLate Fee
\nPenalty
\nOthers (please specify)
\n Pt. IV
\nReconciliation of Input Tax Credit (ITC)
\n12
\nReconciliation of Net Input Tax Credit (ITC)
\nA
\nITC availed as per audited Annual Financial Statement for the State\/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts)
\nB
\nITC booked in earlier Financial Years claimed in current Financial Year
\n (+)
\nC
\nITC booked in curr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nO
\nCapital goods
\nP
\nAny other expense 1
\nQ
\nAny other expense 2
\nR
\nTotal amount of eligible ITC availed
\n<>
\nS
\nITC claimed in Annual Return (GSTR9)
\nT
\nUn-reconciled ITC (ITC 2)
\n15
\nReasons for un – reconciled difference in ITC
\nA
\nReason 1
\n<>
\nB
\nReason 2
\n<>
\nC
\nReason 3
\n<>
\n16
\nTax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
\n Description
\n Amount Payable
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nCess
\nInterest
\nPenalty
\nPt. V
\nAuditor's recommendation on additional Liability due to non-reconciliation
\nTo be paid through Cash
\n Description
\nValue
\nCentral tax
\nState tax \/ UT tax
\n Integrated tax
\nCess, if applicable
\n1
\n2
\n3
\n4
\n5
\n6
\n5%
\n12%
\n18%
\n28%
\n3%
\n0.25%
\n0.10%
\nInput Tax Credit
\nInterest
\nLate Fee
\nPenalty
\nAny other amount paid for supplies not included in Annual Return (GSTR 9)
\nErroneous refund to be paid back
\nOutstanding demands to be settled
\nOther (Pl. specify)
\nVerification:
\nI her<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. Terms used:
\n(a) GSTIN: Goods and Services Tax Identification Number
\n2. It is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR -9 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately.
\n3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.
\n4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
\nTable No.
\nInstructions
\n5A
\nThe turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exis<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5C
\nValue of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statement shall be declared here.
\n5D
\nAggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here.
\n5E
\nAggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9) shall be declared here.
\n5F
\nTrade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here.
\n5G
\nTurnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.
\n5H
\nUnbilled revenue which was recorded<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5M
\nThere may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the CGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here.
\n5N
\nAny difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here.
\n5O
\nAny difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here.
\n5Q
\nAnnual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7E
\nThe taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D above.
\n7F
\nTaxable turnover as declared in Table (4N – 4G) + (10-11) of the Annual Return (GSTR9) shall be declared here.
\n8
\nReasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here.
\n5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-
\nTable No.
\nInstructions
\n9
\nThe table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled ―RC‖, supplies where t<\/p>\n
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\n12B
\nAny ITC which was booked in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year 2017-18.
\n12C
\nAny ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.
\n12D
\nITC availed as per a<\/p>\n
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\n14R
\nTotal ITC declared in Table 14A to 14Q above shall be auto populated here.
\n14S
\nNet ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9) may be used for filing this Table.
\n15
\nReasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here.
\n16
\nAny amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.
\n7. Part V consists of the auditor's recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, an<\/p>\n
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\n2. Based on our audit I\/we report that the said registered person-
\n*has maintained the books of accounts, records and documents as required by the IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder
\n*has not maintained the following accounts\/records\/documents as required by the IGST\/CGST\/<<>>GST Act, 2017 and the rules\/notifications made\/issued thereunder:
\n1.
\n2.
\n3.
\n3. (a) *I\/we report the following observations\/ comments \/ discrepancies \/ inconsistencies; if
\nany:
\n…………………………………….
\n…………………………………….
\n3. (b) *I\/we further report that, –
\n(A) *I\/we h<\/p>\n
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\n5. In *my\/our opinion and to the best of *my\/our information and according to explanations given to *me\/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations\/qualifications, if any:
\n(a) ……………………………………………………………………………………
\n(b) ……………………………………………………………………………………
\n(c) ……………………………………&helli<\/p>\n
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\n(a) balance sheet as on ………
\n(b) the *profit and loss account\/income and expenditure account for the period beginning from ………..…to ending on …….,
\n(c) the cash flow statement for the period beginning from &hell<\/p>\n
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\n(a) …………………………….…………………………….………………………
\n(b) …………………………….…………………………….………………………
\n(c) …………………………….…………………………….………………………
\n………………………………&hel<\/p>\n
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\nOrder No. –
\nDate –
\nNotice under section 108
\nWhereas it has come to the notice of the undersigned that decision\/order passed under this Act\/the << Name of the State>> Goods and Services Tax Act, 2017\/the Integrated Goods and Services Tax Act, 2017\/ the Union territory Goods and Services Tax Act, 2017\/ the Goods and Services Tax (Compensation to States) Act, 2017 by ……………..(Designation of officer) is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith.
\n___You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.
\n___You are hereby directed to appear before the undersigned on DD\/MM\/YYYY at
\nHH\/MM
\nIf you fail to furnish a reply within the stipulate<\/p>\n
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