Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2018
74\/2018-State Tax Dated:- 31-12-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
\nFINANCE DEPARTMENT
\nSachivalaya, Gandhinagar
\nDated the 31St December, 2018
\nNotification No. 74\/2018-State Tax
\nNo. (GHN-138)GSTR -2018\/S.164(36)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
\n1. (1) These rules may be called the Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
\n (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
\n2. In the Gujarat Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule sha<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the Information Technology Act, 2000 (21 of 2000).”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the person adversely, the Revisional Authority 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 ording the said person a reasonable opportunity of being heard: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Z = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n laimed refund with = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Taxa = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Fees Others Total = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n at no refund on this account has been received by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Place = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (includes 'no supply') = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed (Sum of A to H = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nt of E = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pplies for which payment has = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e charge basis. This shall include = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ay be used = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t may be noted that the total ITC = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ough FORM ITC-01 and FORM ITC-02 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n owever, there may be circumstances where the credit = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n all be declared here. Table 4(B) of FORM GSTR-3B may = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d supplies from the principal to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nov = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n C = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entire = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f Annual Return for the previous = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cash ledger only.”\u00e2\u00e2\u0082\u00ac\u009d. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of Exempted, Nil Rated, Non-GST supplies, No- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n C declared in Annual Return (GSTR9) with ITC = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n has been tampered or altered by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e of such revenue shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion scheme during the current financial year. Their = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n otes, debit notes and amendments if any. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n le Instructions = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n only an indicative list = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00ac\u00e2\u00e2\u0082\u00ac\u00a2attached herewith, of M\/s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re the reconciliation statement = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng form = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 201874\/2018-State Tax Dated:- 31-12-2018 Gujarat SGSTGST – StatesGujarat SGSTGujarat SGSTNOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 31St December, 2018 Notification No. 74\/2018-State Tax No. (GHN-138)GSTR -2018\/S.164(36)TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of … Continue reading “Gujarat 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-16716","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16716","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=16716"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16716\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n5. In the said rules, in rule 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).”.
\n6. In the said rules, 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 <\/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.”.
\n11. In the said rules, 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 the Government Notification, Finance Department No. (GHN-105)\/GST-2018\/S.23(3)TH dated the 23rd October, 2018 Notification No. 56\/2018-State Tax, as amended from time to time.”
\n12. In the said rules, 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.-Notwithstan<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.
\nExplanation:- For the purposes of this rule, the expression “Commissioner” shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).”.
\n13. In the said rules in rule 142, in sub-rule (5), after the words “section 74”, the words “or sub-section (12) of section 75” shall be inserted.
\n14. In the said rules, for FORM GST RFD-01, the following form shall be substituted, namely:-
\nBy order and in the name of the Governor of Gujarat,
\nSamir Joshi
\nUnder Secretary to Government.
\n=============
\nDocument 114. In the said rules, for FORM GST RFD-01, the following form
\nshall be substituted, namely:-
\n“FORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\n(Applicable for casual or <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndeveloper
\n(with payment of tax)
\nOn account of supplies made to SEZ unit\/ SEZ
\ndeveloper
\n(without payment of tax)
\nRecipient of deemed export supplies\/ Supplier
\nof deemed export supplies
\nTax paid on a supply which is not provided,
\neither wholly or partially, and for which
\ninvoice has not been issued (tax paid on
\nadvance payment)
\nTax paid on an intra-State supply which is
\nsubsequently held to be inter-State supply and
\nvice versa(change of POS)
\nExcess payment of tax, if any
\nAny other (specify)
\nAddre IFSC
\nSS of
\nType
\nof Account
\naccount
\nNo.
\naccount bank branch
\n9 Whether
\nSelf-Declaration
\nYes
\nfiled by Applicant u\/s 54(4), if | No
\napplicable
\n[DECLARATION [second proviso to section 54(3)]
\nI hereby declare that the goods exported are not subject to any
\nexport duty. I also declare that I have not availed any drawback of
\ncentral excise duty\/service tax\/central tax on goods or services or
\nboth and that I have not claimed refund of the integrated tax paid
\non supplies in respect of which refund is cla<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrespect to the said supplies.
\nIn case refund claimed by supplier
\nI hereby declare that the refund has been claimed only for those
\ninvoices which have been detailed in statement 5B for the tax period
\nfor which refund is being claimed. I also declare that the recipient
\nshall not claim any refund with respect of the said supplies and also,
\nthe 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
\nrefund sanctioned along with interest in case it is found subsequently
\nthat the requirements of clause (c) of sub-section (2) of section 16
\nread with sub-section (2) of section 42 of the CGST\/GGST Act have
\nnot been complied with in respect of the amount refunded.
\nSignature
\nName –
\nDesignation \/ Status
\nSELF-DECLARATION [rule 89(2)(l)]
\nI
\n(Applicant) having GSTIN\/ temporary Id
\n, solemnly affirm and certify that in respect of the refund amounting to
\nRs. with re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuch total
\nturnover
\nof goods and rated supply
\nNet input tax Maximum refund
\ncredit
\namount to be
\nclaimed
\n[(1\u00c3\u00c6\u0092\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d4+3)-2]
\nservices
\n1
\nof goods
\nand services
\n2
\n3
\n4
\n5
\nStatement 1A [rule 89(2)(h)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause
\n(ii) of first proviso to section 54(3)]
\nS Details
\n1. invoices
\nof Tax paid on Details
\nof inward
\nN inward supplies supplies
\nof
\ninputs inputs
\nreceived
\ninvoices
\n(Amount in Rs.)
\nof Tax paid on
\nof outward
\nof outward supplies supplies
\nissued
\nZo
\nGS NDTa Int Ce Sta NDTa
\nTI oat xabeg
\ne le rat al Ta
\nntr te
\n0. a \u00c3\u00e2\u0080\u0098\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u0090\u00c2\u00b0 ice
\nInvo In Ce
\nte ntr
\nSta
\nte
\nt
\nble type gral
\nTa
\nof
\nValed
\nTa x
\ne
\nVa (B2
\nat Ta
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00e2\u00e2\u0082\u00ac\u00c2\u00a8
\nthe
\nue
\nTa
\nX
\n\/U
\nlue B\/B
\ne X \/U
\nsup
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00e2\u00e2\u0082\u00ac\u00c2\u00a8
\nnio
\n2C) d
\nnio
\npli
\n1
\nT
\n15 *
\na
\nterr
\nX
\nitor
\ny
\nterr
\nitor
\ny
\nTa
\nX
\nTa
\nX
\n1\u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00c2\u008d2\u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00c2\u008d\u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00c5\u00e2\u0080\u00993\u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00c5\u00e2\u0080\u00994567\u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00c2\u008d\u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00c5\u00e2\u0080\u00998\u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00c5\u00e2\u0080\u0099931 12 \u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00c5\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00bc\u00e2\u00e2\u0082\u00ac\u009d\u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00c5\u00e2\u0080\u009914 \u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00c5\u00e2\u0080\u009915 \u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00c2\u008d\u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00c5\u00e2\u0080\u0099
\n* In case of imports or supplies received under reverse charge
\nmechanism [sub-section (3) of section 9 of GGST Act or sub-se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n3
\ntotal Refund amount
\n(1\u00c3\u00c6\u0092\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d2\u00c3\u00c6\u0092\u00c2\u00b73)
\n4
\nStatement-4 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ
\nDeveloper (on payment of tax)
\n(Amount in Rs.)
\nGST Invoice
\nIN of details
\nrecip
\nient
\nShippi Integrate Ce Integr Integr Net
\nng
\nbill\/
\nd Tax
\nSS ated ated Integr
\ntax
\ntax
\nated
\nBill of
\nand
\nand
\ntax
\nexport\/
\ncess
\ncess
\nand
\nEndors
\ned
\ninvol invol
\nved in ved in | (8+9+
\ncess
\nND
\nZ
\ninvoic
\ne by
\nSEZ
\nVal ND
\nZ
\nO. at ue O. at
\ndebit
\ncredit 10-
\nnote,
\nnote, 11)
\nif any
\nif any
\nTax
\nA
\nable mt
\ne
\ne Valu
\ne
\n12345678910 11 12
\nStatement-5 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ
\nDeveloper (without payment of tax)
\n(Amount in Rs.)
\nSr. No. Invoice details
\nGoods\/
\nShipping bill Bill of
\nServices
\nexport\/
\nEndorsed
\n(G\/S)
\ninvoice no.
\nNo.
\n|1
\n2
\nDate
\n3
\nValue
\nNo.
\nDate
\n4
\n5
\n6
\n7
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit \/ SEZ
\ndeveloper without payment of tax (accumulated ITC) – calculation of
\nrefund amount
\n(Amount <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nble
\ntax
\ntax U
\nsubsequently
\nIntegr Cen StaCe Plac Integr Cen StaCe Plac
\nated tral te\/sse of ated
\ntral te\/sse of
\nSup tax
\ntax U Sup
\nB2C)
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 Val Tax Ply Tax
\nply
\n7 18 9 10 11
\n12 13 14 15
\n2345
\nStatement-7 [rule 89(2)(k)]
\nRefund Type: Excess payment of tax, if any in case of last return
\nfiled.
\n(Amount in Rs.)
\nTax
\nARN of Date
\nTax Payable
\nperiod
\nreturn
\nof
\nIntegrated Central State\/ Cess
\nCes
\nfiling
\ntax
\ntax
\nUT
\nreturn
\ntax
\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.
\n(in words) claimed by M\/s
\n(Applicant's
\nName) GSTIN\/ Temporary ID- for the tax period , the
\nincidence of tax and interest, has not been passed on to any other
\nperson. This certificate is based on the examination of the books of
\naccount and other relevant records and returns particulars maintained\/
\nfurnished by the applicant.
\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nNote
\n–
\nThis Certificate is not required<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6. Bank account details should be as per registration data. Any change
\nin bank details shall first be amended in registration particulars before
\nquoting in the application.
\n7. Declaration shall be filed in cases wherever required.
\n8. \u00e2\u00e2\u0082\u00ac\u00c2\u00a8Net input tax credit' means input tax credit availed on inputs
\nduring the relevant period for the purpose of Statement-1 and will
\ninclude ITC on input services also for the purpose of Statement-3A
\nand 5A.
\n9. \u00e2\u00e2\u0082\u00ac\u00c2\u00a8Adjusted total turnover' means the turnover in a State or a Union
\nterritory, as defined under clause (112) of section 2 excluding the
\nvalue of exempt supplies other than zero-rated supplies, during the
\nrelevant period.
\n10. For the purpose of Statement-1, refund claim will be based on
\nsupplies reported in GSTR-1 and GSTR-2.
\n11. BRC or FIRC details will be mandatory where refund is claimed
\nagainst export of services details of shipping bill and EGM will be
\nmandatory to be provided in case of export of goods.
\n12. Where the invoi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nState \/ UT
\ntax
\nIntegrated
\ntax
\nCess
\nTotal
\n7. Grounds of (a)
\nRefund
\nClaim (select (c)
\nfrom drop
\ndown)
\n(b)
\nExcess balance in Electronic Cash Ledger
\nExports of services- with payment of tax
\nExports of goods \/ services- without payment of tax
\n(accumulated ITC)
\n(d)
\nITC accumulated due to inverted tax structure [under
\nclause (ii) of first proviso to section 54(3)]
\n(e)
\n(f)
\nOn account of supplies made to SEZ unit\/ SEZ developer
\n(with payment of tax)
\nOn account of supplies made to SEZ unit\/ SEZ developer
\n(without payment of tax)
\n(g)
\n(h)
\nRecipient of deemed export supplies\/ Supplier of deemed
\nexport supplies
\nOn account of order
\nSl. Type of Order Order Order
\nNo. order
\nPayment
\nNo. date Issuing reference
\nAuthority no.,
\nif
\n(i) Assessment
\n(ii)
\nFinalization
\nof
\nProvisional
\nany
\n(i)
\n(j)
\n(k)
\nassessment
\n(iii) Appeal
\n(iv) Any other
\norder
\n(specify)
\nTax paid on an intra-State supply which is subsequently
\nheld to be inter-State supply and vice versa (change of
\nPOS)
\nExcess payment of tax, if an<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nIn case refund claimed by recipit
\nI hereby declare that the refund has been claimed only for those invoices which
\nhave been detailed in statement 5B for the tax period for which refund is being
\nclaimed and the amount does not exceed the amount of input tax credit availed in
\nthe valid return filed for the said tax period. I also declare that the supplier has
\nnot claimed refund with respect to the said supplies.
\nIn case refund claimed by supp \u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090r
\nI hereby declare that the refund has been claimed only for those invoices which
\nhave been detailed in statement 5B for the tax period for which refund is being
\nclaimed and the recipient shall not claim any refund with respect of the said
\nsupplies and also, the recipient has not availed any input tax credit on such
\nsupplies.
\nSignature
\nName –
\nDesignation \/ Status
\nUNDERTAKING
\nI hereby undertake to pay back to the Government the amount of refund sanctioned
\nalong with interest in case it is found subsequently that the requirements of clause (c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nme\/us earlier.
\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
\n(ii) of first proviso to section 54(3)]
\n(Amount in Rs.)
\nTurnover of Tax payable Adjusted
\ninverted
\non
\nrated supply inverted
\nsuch total
\nturnover
\nof goods and rated supply
\nNet input tax Maximum refund
\ncredit
\namount to be
\nclaimed
\n[(1\u00c3\u00c6\u0092\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d4+3)-2]
\nservices
\nof goods
\nand services
\n1
\n2
\n3
\n4
\n5
\nStatement 1A [rule 89(2)(h)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause
\n(ii) of first proviso to section 54(3)]
\nof Tax paid on Details
\ninvoices
\nof Tax paid on
\nof outward
\nsupplies of outward supplies supplies
\nof inputs
\nS Details
\n1. invoices
\nof inward
\nN inward
\no supplies
\ninputs received
\nGS N D Ta
\nTI
\nN
\nthe
\nsu
\nppl
\n1er
\n*
\nissued
\nInte Ce StaNDTa Invo Inte Ce Sta
\nat xa ice grat ntr te
\nat \u00c3\u00e2\u0080\u0098\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u0090\u00c2\u00b0 grat ntr
\nte
\ne bleed al Ta
\nVa Tax Ta \u00c3\u00a2\u00c5\u00e2\u0080\u009c\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\nlue
\nZO.
\nble ty<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ne
\nCD
\nf
\nNo
\nCD
\nD
\n12 3
\n4
\n15
\n6
\n7 8 9
\n10
\n11 12
\nStatement-3A [rule 89(4)]
\nRefund Type: Export without payment of tax (accumulated ITC) –
\ncalculation of refund amount
\n(Amount in Rs.)
\nTurnover of zero rated Net input tax Adjusted total Refund amount
\nsupply of goods and credit
\nservices
\n1
\n2
\nturnover
\n3
\n(1\u00c3\u00c6\u0092\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d2\u00c3\u00c6\u0092\u00c2\u00b73)
\n4
\nStatement-4 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ
\nDeveloper (on payment of tax)
\n(Amount in Rs.)
\nShippi Integrated Ce Integr Integr Net
\nGSTI
\nInvoice
\nN of details
\nng
\nTax
\nrecipi
\nbill\/
\nent
\nBill of
\nSS
\nated ated
\nIntegr
\ntax
\ntax
\nated
\nand
\nand
\ntax
\ncess
\nexport\/
\nEndors
\ned
\ninvoic
\ne
\nSEZ
\nby
\nN| Da Val N Da Taxa A
\nZ
\n0.
\nte
\nue 0. te ble mt.
\ncess and
\ninvolv involv cess
\ned in ed in (8+9+
\ncredit 10-
\ndebit
\nnote,
\nnote,
\n11)
\nif any
\nif any
\nValu
\ne
\n123456789101112
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit \/ SEZ
\ndeveloper without payment of tax (accumulated ITC) \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c calculation of
\nrefund amount
\n(Amount in Rs.)
\nTurnove<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(in
\nB2C)
\ncase
\ntax
\nNo.Date ValueTaxable
\nValue
\ntax
\nUT
\ntax
\nIntegrated Central State\/Cess Place
\nof
\nSupply
\ntax
\ntax
\nUT
\nof
\ntax
\nSupply
\n23 4
\n5
\n8
\n19 10 11
\n12
\n13
\n14 15
\nStatement-7 [rule 89(2)(k)]
\nRefund Type: Excess payment of tax, if any in case of last return
\nfiled.
\n(Amount in Rs.)
\nTax
\nARN of Date
\nTax Paid in Excess
\nperiod
\nreturn
\nof
\nIntegrated Central State\/ Cess
\nfiling
\ntax
\ntax
\nUT
\nreturn
\ntax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n”
\n16. In the said rules, for FORM GSTR 9, the following form shall be
\nsubstituted, namely:-
\nPt.
\nI
\nBasic Details
\nFinancial
\n1
\nYear
\n2
\nGSTIN
\n3A Legal Name
\nTrade Name
\n3B
\n(if any)
\n“FORM GSTR – 9
\n[See rule 80]
\nAnnual Return
\nPt. Details of Outward and inward supplies made during the
\nII
\nfinancial year
\n(Amount in
\nin all
\ntables)
\nNature of Supplies
\nTaxable
\nValue
\nCent Stat Integr Cess
\nral
\ne
\nated
\nTax
\nTax Tax
\n\/ UT
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n4
\nDetails of advances, inward and outward supplies made
\nduring the financial year on which tax is payable
\nSupplies made to un-
\nA
\nregistered persons
\n(B2C)
\nSupplies made to
\nB
\nre<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSub-total
\n(A to F
\nG
\nabove)
\nCredit Notes issued in
\nrespect of transactions
\nH
\nspecified
\nin A to F above (-)
\nDebit Notes issued in
\nrespect of transactions
\nI
\nspecified
\nin A to F above (+)
\nSupplies
\ndeclared
\nthrough Amendments
\nJ
\n(+)
\nK
\nSupplies
\nreduced
\nthrough Amendments
\n(-)
\nSub-Total (H to K
\nL
\nabove)
\nTurnover on which tax
\nM
\nis not to be paid (G+
\nL above)
\nTotal
\nTurnover
\nN
\n(including
\nadvances)
\n(4N+5M – 4G above)
\nPt.
\nIII
\nDetails of ITC for the financial year
\nDescription
\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
\nCent Stat Integr Cess
\nral
\ne
\nated
\nTax
\nTax
\nTax
\n\/ UT
\nTax
\n3
\n4
\n5
\n6
\n1
\n2
\n6
\nDetails of ITC availed during the financial year
\nTotal amount of input tax credit
\navailed through FORM GSTR-3B
\nA
\n(sum total of Table 4A of FORM to>
\nto>
\nInward supplies (other Inputs
\nB
\nC
\nD
\nthan imports and Capital
\ninward supplies liable Goods
\nto reverse charge but Input
\nincludes
\nreceived from SEZs)
\nInward
\nreceived
\nunregistered
\nservices Services
\nsupplies Inputs
\nfrom Capital
\npersons Goods
\nliable to reverse charge Input
\n(othe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nI
\nabove)
\nNet ITC Available for Utilization
\nJ
\n(60-71)
\n8
\nOther ITC related information
\nA
\nITC as per GSTR-2A (Table 3 & 5
\nto>
\nto>
\nB
\nITC as per sum total of 6(B) and
\nITC on inward supplies (other than
\nC
\nto
\nimports and inward supplies liable
\nreverse charge but includes
\nservices received from SEZs)
\nreceived during
\nduring
\n2017-18 but
\navailed during April to September,
\n2018
\nDifference [A-(B+C)]
\n\u00c3\u00a1\u00c5\u00bd\u00c2\u00a0
\nE
\nITC available but not availed
\nF
\nITC available but ineligible
\nIGST paid on import of goods
\nG
\n(including supplies from SEZ)
\nIGST credit availed on import of
\nI
\nDifference (G-H)
\nITC available but not availed on
\nJ
\nimport of goods (Equal to I)
\nTotal ITC to be lapsed in current
\n to>
\nto>
\nK
\nPt.
\n(E+F+J)
\nDetails of tax paid as declared in returns filed during the
\nIV
\nfinancial year
\nDescription
\nTax
\nPaid
\nPaid through ITC
\nPayabl through
\nCent Stat Integr Cess
\ncash
\nral
\ne
\nated
\nTax
\nTax
\nTax
\n\/ UT
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\nIntegrated
\nTax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nLate fee
\nPenalty
\nOther
\nPt.<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nabove
\nTotal
\ndema
\nnds
\nG
\npendi
\nng out
\n16
\nof E
\nabove
\nInformation on supplies received from composition taxpayers,
\ndeemed supply under section 143 and goods sent on approval
\nbasis
\nDetails
\nCent Stat Integr Cess
\nTaxable
\nValue
\nral
\ne
\nated
\nTax
\nTax
\nTax
\n\/ UT
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\nSupplies received from
\nA
\nComposition taxpayers
\nDeemed supply under
\nB
\nSection 143
\nGoods
\nsent
\non
\nC
\napproval basis but not
\nreturned
\n17
\nHSN Wise Summary of outward supplies
\nHS UQC
\nTotal Taxabl Rate of Cent Stat Integr Cess
\nN
\nCo
\nQua
\nntity Value
\ne
\nTax
\nral
\ne
\nated
\nTax
\nTax
\nTax
\nde
\n\/ UT
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n18
\nHSN Wise Summary of Inward supplies
\nHS UQC
\nTotal Taxabl Rate of Cent Stat
\nIntegr
\nN
\nCo
\nQua
\nntity Value
\ne
\nTax
\nral
\ne
\nated
\nTax
\nTax
\nTax
\nCess
\nde
\n\/ UT
\nTax
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n19
\n1
\nA
\nLate fee payable and paid
\nDescription
\nCentral Tax
\nPayable
\n2
\nPaid
\n3
\nB
\nState Tax
\nVerification:
\nI hereby solemnly affirm and declare that the information given
\nherein above is true and correct to the best of my knowledge and
\nbelief and nothing has been con<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbeen made through FORM GSTR-3Bbetween July 2017 to March
\n2018 shall be declared in this part. The instructions to fill Part II
\nare as follows:
\nTable
\nNo.
\n4A
\n4B
\nInstructions
\nAggregate value of supplies made to consumers and
\nunregistered persons on which tax has been paid shall be
\ndeclared here. These will include details of supplies made
\nthrough E-Commerce operators and are to be declared as
\nnet of credit notes or debit notes issued in this regard.
\nTable 5, Table 7 along with respective amendments in
\nTable 9 and Table 10 of FORM GSTR-1 may be used for
\nfilling up these details.
\nAggregate value of supplies made to registered persons
\n(including supplies made to UINS) on which tax has been
\npaid shall be declared here. These will include supplies
\nmade through E-Commerce operators but shall not include
\n4C
\n4D
\n4E
\n4F
\n4G
\n4I
\n4J
\n4K
\nsupplies on which tax is to be paid by the recipient on
\nreverse charge basis. Details of debit and credit notes are
\nto be mentioned separatel<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsupplies received from registered persons, unregistered
\npersons on which tax is levied on reverse charge basis.
\nThis shall also include aggregate value of all import of
\nservices. Table 3.1(d) of FORM GSTR-3B may be used
\nfor filling up these details.
\nAggregate value of credit notes issued in respect of B to B
\nsupplies (4B), exports (4C), supplies to SEZs (4D) and
\ndeemed exports (4E) shall be declared here. Table 9B of
\nFORM GSTR-1 may be used for filling up these details.
\nAggregate value of debit notes issued in respect of B to B
\nsupplies (4B), exports (4C), supplies to SEZs (4D) and
\ndeemed exports (4E) shall be declared here. Table 9B of
\nFORM GSTR-1 may be used for filling up these details.
\n& Details of amendments made to B to B supplies (4B),
\n4L
\n5A
\n5B
\n5C
\n5D,5E
\nand 5F
\n5H
\n51
\nexports (4C), supplies to SEZs (4D) and deemed exports
\n(4E), credit notes (41), debit notes (4J) and refund
\nvouchers shall be declared here. Table 9A and Table 9C of
\nFORM GSTR-1 ma<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfor filling up these details.
\nAggregate value of debit notes issued in respect of
\nsupplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be
\ndeclared here. Table 9B of FORM GSTR-1 may be used
\nfor filling up these details.
\n5J & 5K Details of amendments made to exports (except supplies to
\nSEZS) and supplies to SEZs on which tax has not been
\npaid shall be declared here. Table 9A and Table 9C of
\nFORM GSTR-1 may be used for filling up these details.
\nTotal turnover including the sum of all the supplies (with
\nadditional supplies and amendments) on which tax is
\npayable and tax is not payable shall be declared here. This
\nshall also include amount of advances on which tax is paid
\n5N
\nbut invoices have not been issued in the current year.
\nHowever, this shall not include the aggregate value of
\ninward supplies on which tax is paid by the recipient (i.e.
\nby the person filing the annual return) on reverse charge
\nbasis.
\n5. Part III consists of the details of all input tax credit availed and
\nrev<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\navailed is to be classified as ITC on inputs, capital goods and
\ninput services. Table 4(A)(3) of FORM GSTR-3B may be
\nused for filling up these details.
\nAggregate value of input tax credit availed on all inward
\nsupplies received from registered persons on which tax is
\npayable on reverse charge basis shall be declared here. It may
\nbe noted that the total ITC availed is to be classified as ITC
\non inputs, capital goods and input services. Table 4(A)(3) of
\nFORM GSTR-3B may be used for filling up these details.
\n6E
\n6F
\n6G
\n6H
\n6J
\n6K
\n6L
\n6M
\nDetails of input tax credit availed on import of goods
\nincluding supply of goods received from SEZs shall be
\ndeclared here. It may be noted that the total ITC availed is to
\nbe classified as ITC on inputs and capital goods. Table
\n4(A)(1) of FORM GSTR-3B may be used for filling up these
\ndetails.
\nDetails of input tax credit availed on import of services
\n(excluding inward supplies from SEZs) shall be declared
\nhere. Table 4(A)(2) of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin the financial year shall be declared here.
\n7A, 7B, Details of input tax credit reversed due to ineligibility or
\n7C, 7D, reversals required under rule 37, 39, 42 and 43 of the GGST
\n7E, 7F,
\n7G and
\n7H
\nRules, 2017 shall be declared here. This column should also
\ncontain details of any input tax credit reversed under section
\n8A
\n8B
\n8C
\n8D
\n17(5) of the GGST Act, 2017 and details of ineligible
\ntransition credit claimed under FORM GST TRAN-I or
\nFORM GST TRAN-II and then subsequently reversed.
\nTable 4(B) of FORM GSTR-3B may be used for filling up
\nthese details. Any ITC reversed through FORM ITC -03
\nshall be declared in 7H. If the amount stated in Table 4D of
\nFORM GSTR-3B was not included in table 4A of FORM
\nGSTR-3B, then no entry should be made in table 7E of
\nFORM GSTR-9. However, if amount mentioned in table 4D
\nof FORM GSTR-3B was included in table 4A of FORM
\nGSTR-3B, then entry will come in 7E of FORM GSTR-9.
\nThe total credit available for inwards supplies (ot<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\navailed in FORM GSTR-3B was greater than the credit
\navailable in FORM GSTR-2A. In such cases, the value in
\nrow 8D shall be negative.
\n8E&8F The credit which was available and not availed in FORM
\nGSTR-3B and the credit was not availed in FORM GSTR-
\n8G
\n8H
\n8K
\n3B as the same was ineligible shall be declared here. Ideally,
\nif 8D is positive, the sum of 8E and 8F shall be equal to 8D.
\nAggregate value of IGST paid at the time of imports
\n(including imports from SEZS) during the financial year shall
\nbe declared here.
\nThe input tax credit as declared in Table 6E shall be auto-
\npopulated here.
\nThe total input tax credit which shall lapse for the current
\nfinancial year shall be computed in this row.
\n6. Part IV is the actual tax paid during the financial year. Payment of
\ntax under Table 6.1 of FORM GSTR-3B may be used for filling
\nup these details.
\n7. Part V consists of particulars of transactions for the previous
\nfinancial year but paid in the FORM<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe used for filling up these details.
\nDetails of ITC for goods or services received in the previous
\nfinancial year but ITC for the same was availed in returns filed for
\nthe months of April to September of the current financial year or
\ndate of filing of Annual Return for the previous financial year
\nwhichever is earlier shall be declared here. Table 4(A) of FORM
\nGSTR-3B may be used for filling up these details. However, any
\nITC which was reversed in the FY 2017-18 as per second proviso
\nto sub-section (2) of section 16 but was reclaimed in FY 2018-19,
\nthe details of such ITC reclaimed shall be furnished in the annual
\nreturn for FY 2018-19.
\n8. Part VI consists of details of other information. The
\ninstructions to fill Part VI are as follows:
\nTable Instructions
\nNo.
\n15A,
\n15B,
\n15C and
\n15D
\n15E,
\n15F and
\n15G
\n16A
\n16B
\n16C
\nAggregate value of refunds claimed, sanctioned, rejected and
\npending for processing shall be declared here. Refund claimed wil<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\njob-worker in terms of sub-section (3) and sub-section (4) of
\nSection 143 of the GGST Act shall be declared here.
\nAggregate value of all deemed supplies for goods which were sent
\non approval basis but were not returned to the principal supplier
\nwithin one eighty days of such supply shall be declared here.
\n17 & 18 Summary of supplies effected and received against a particular
\nHSN code to be reported only in this table. It will be optional for
\ntaxpayers having annual turnover upto \u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 1.50 Cr. It will be
\nmandatory to report HSN code at two digits level for taxpayers
\nhaving annual turnover in the preceding year above 1.50 Cr but
\nupto 5.00 Cr and at four digits' level for taxpayers having annual
\nturnover above \u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 5.00 Cr. UQC details to be furnished only for
\nsupply of goods. Quantity is to be reported net of returns. Table
\n12 of FORM GSTR-1 may be used for filling up details in Table
\n17. It may be noted that this summary details are required to
\nb<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRate
\nCent
\nState Integr Ces
\ner
\nof Tax
\nral
\n\/ UT ated
\nS
\nTax
\nTax tax
\n2
\n3
\n4
\n5
\n6
\n7
\nDetails of Outward supplies made during the financial year
\nExempted, Nil-
\n1
\n6
\nA
\nTaxable
\nB
\nrated
\nC
\nTotal
\n7
\nDetails of inward supplies on which tax is payable on reverse
\ncharge basis (net of debit\/credit notes) for the financial year
\nDescription
\n1
\nInward
\nsupplies liable
\nto
\nA
\nreverse
\ncharge received
\nfrom registered
\npersons
\nInward
\nsupplies liable
\nto
\nB
\nreverse
\ncharge received
\nfrom
\nunregistered
\npersons
\nImport
\nof
\nC
\nservices
\nNet
\nTax
\nD
\nPayable
\non
\n(A), (B) and
\nTaxabl
\ne Value
\nCentral Tax
\nState Integr Ces
\nTax ated S
\n\/ UT Tax
\nTax
\n2
\n3
\n4
\n5
\n6
\n8
\n(C) above
\nDetails of other inward supplies for the financial year
\nInward
\nsupplies from
\nA
\nregistered
\npersons (other
\nthan 7A above)
\nImport
\nof
\nB
\nGoods
\nPt.
\nDetails of tax paid as declared in returns filed during the
\nIII
\nfinancial year
\nTotal
\ntax
\n9
\nDescription
\npayable
\nPaid
\n1
\n2
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nPt.
\nIV
\nInterest
\nLate fee
\nPenalty
\nParticulars of the transactions <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRejecte
\nd
\nTotal
\n\u00c3\u00a1\u00c5\u00bd\u00c2\u00a0
\nRefund
\nPending
\nTotal
\nE
\ndemand
\nof taxes
\n150
\n6
\n7
\n8
\nTotal
\ntaxes
\npaid in
\nF
\nrespect
\nof
\nE
\nabove
\nTotal
\ndemand
\nS
\nG
\npending
\nout of E
\nabove
\n16
\nDetails of credit reversed or availed
\nDescription
\n1
\nCredit reversed on opting in the
\ncomposition scheme (-)
\nCredit availed on opting out of the
\ncomposition scheme (+)
\nLate fee payable and paid
\nA
\nB
\n17
\nDescription
\n1
\nA
\nCentral Tax
\nB
\nState Tax
\nCent State Integr Ces
\nral
\nTax
\nated
\nS
\nTax
\n\/ UT Tax
\nTax
\n2
\n3
\n4
\n5
\nPayable
\nPaid
\n2
\n3
\nVerification:
\nI hereby solemnly affirm and declare that the information given
\nherein above is true and correct to the best of my knowledge and
\nbelief and nothing has been concealed there from and in case of any
\nreduction in output tax liability the benefit thereof has been\/will be
\npassed on to the recipient of supply.
\nPlace
\nDate
\nSignature
\nName of Authorised Signatory
\nDesignation Status
\nInstructions: –
\n1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-
\n18 before filing this return. The details for the per<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfinancial year shall be declared here. Table 6 and Table 7 of
\nFORM GSTR-4 may be used for filling up these details.
\nAggregate value of exempted, Nil Rated and Non-GST supplies
\nshall be declared here.
\nAggregate value of all inward supplies received from registered
\npersons on which tax is payable on reverse charge basis shall be
\ndeclared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4
\nmay be used for filling up these details.
\nAggregate value of all inward supplies received from unregistered
\npersons (other than import of services) on which tax is payable on
\nreverse charge basis shall be declared here. Table 4C, Table 5 and
\n7C
\n8A
\n8B
\nTable 8A of FORM GSTR-4 may be used for filling up these
\ndetails.
\nAggregate value of all services imported during the financial year
\nshall be declared here. Table 4D and Table 5 of FORM GSTR-4
\nmay be used for filling up these details.
\nAggregate value of all inward supplies received from registered
\npersons on which tax is payable by the supplier shall<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfinancial year, whichever is earlier shall be declared here.
\n6. Part V consists of details of other information. The instruction to
\nfill Part V are as follows:
\nTable
\nNo.
\n15A,
\n15B,
\n15C and
\nInstructions
\nAggregate value of refunds claimed, sanctioned, rejected and
\npending for processing shall be declared here. Refund claimed will
\nbe the aggregate value of all the refund claims filed in the financial
\n15D
\n15E,
\n15F and
\n15G
\n16A
\n16B
\n17
\nyear and will include refunds which have been sanctioned, rejected
\nor are pending for processing. Refund sanctioned means the
\naggregate value of all refund sanction orders. Refund pending will
\nbe the aggregate amount in all refund application for which
\nacknowledgement has been received and will exclude provisional
\nrefunds received. These will not include details of non-GST refund
\nclaims.
\nAggregate value of demands of taxes for which an order
\nconfirming the demand has been issued by the adjudicating
\nauthority has been issued shall<\/p>\n
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\n18. In the said rules, for FORM GSTR 9C, the following form shall
\nbe substituted, namely:-
\n“FORM GSTR-9C
\nSee rule 80(3)
\nPART A- Reconciliation Statement
\nPt.
\nI
\nBasic Details
\nFinancial
\n1
\nYear
\n2
\nGSTIN
\nLegal
\n3A Name
\nTrade
\nName
\n(if
\n3B any)
\n4
\nAre you liable to audit under any Act?
\nPt.
\nII
\n5
\n(Amount in in all tables)
\nReconciliation of turnover declared in audited Annual Financial
\nStatement with turnover declared in Annual Return (GSTR9)
\nReconciliation of Gross Turnover
\nTurnover (including exports) as per audited financial
\nstatements for the State \/ UT (For multi-GSTIN units
\nA
\nunder same PAN the turnover shall be derived from the
\naudited Annual Financial Statement)
\nUnbilled revenue at the beginning of Financial
\nB
\nYear
\n(+)
\nUnadjusted advances at the end of the Financial
\nYear
\n(+)
\n\u00c3\u00a1\u00c5\u00bd\u00c2\u00a0
\nDeemed Supply under Schedule I
\n(+)
\nCredit Notes issued after the end of the financial
\nE
\nyear but reflected in the annual return
\n(-)
\nTrade Discounts accounted for in the audited
\nF
\nAnnu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSupply turnover
\nC
\nZero rated supplies without payment of tax
\nD
\nSupplies on which tax is to be paid by the recipient on
\nreverse charge basis
\nE
\nF
\nTaxable turnover as per adjustments above (A-B-C-D)
\nTaxable turnover as per liability declared in Annual
\nReturn (GSTR9)
\nG
\nUnreconciled taxable turnover (F-E)
\nAT 2
\n8
\nReasons for Un – Reconciled difference in taxable turnover
\nA
\nReason 1
\n>
\nB
\nReason 2
\n>
\nC
\nReason 3
\n>
\nPt.
\nIII
\nReconciliationof tax paid
\n9
\nReconciliation of rate wise liability and amount payable thereon
\nDescription Taxable Value
\nTax payable
\nState
\nCentral
\ntax \/ UT
\ntax
\nIntegrated
\nTax
\nCess,
\nif
\napplicable
\ntax
\n3
\n4
\n5
\n6
\n1
\n2
\nA
\n5%
\nB
\n5% (RC)
\nC
\n12%
\nD
\n12% (RC)
\nE
\n18%
\nF
\n18% (RC)
\nG
\n28%
\nH
\n28% (RC)
\nI
\n3%
\nJ
\n0.25%
\nK
\n0.10%
\nLMNO
\n\u00c3\u00c5\u00bd\u00c2\u009d
\nInterest
\nLate Fee
\nPenalty
\nOthers
\nP
\nTotal
\namount
\nto
\nbe paid as
\nper tables
\nabove
\nTotal
\namount
\npaid
\nas
\ndeclared in
\nAnnual
\nReturn
\n(GSTR 9)
\nUn-
\nreconciled
\nR
\npayment of
\namount
\n(PT1)
\n10
\nReasons for un-reconciled payment of amount
\nA
\nReason<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\navailed on expenses as per audited Annual Financial Statementor books of
\naccount
\nDescription
\nAmount of Amount of eligible
\nValue
\nTotal ITC
\n1
\n2
\n3
\nA
\nPurchases
\nB
\nFreight Carriage
\nC
\nPower and Fuel
\nImported
\ngoods
\nD
\n(Including received
\nfrom SEZs)
\nE
\nRent and Insurance
\nGoods lost, stolen,
\nF
\ndestroyed, written
\noff or disposed of by
\nway of gift or free
\nsamples
\nG
\nRoyalties
\nITC availed
\n4
\nH
\nI
\nJ
\nBank Charges
\nK
\ncharges
\nL
\nEmployees'
\n(Salaries,
\nBonus etc.)
\nCost
\nwages,
\nConveyance charges
\nEntertainment
\nStationery Expenses
\n(including postage
\netc.)
\nRepair
\nand
\nM
\nN
\nOPO
\nMaintenance
\nOther Miscellaneous
\nexpenses
\nCapital goods
\nAny other expense 1
\nQ Any other expense 2
\nTotal amount of
\nR
\neligible ITC availed
\nITC claimed in
\n>
\nAnnual
\nReturn
\nS
\n(GSTR9)
\nUn-reconciled ITC
\nT
\n(ITC 2)
\n15
\nReasons for un – reconciled difference in ITC
\nA
\nReason 1
\nB
\nReason 2
\nC
\nReason 3
\n>
\n>
\n>
\n16
\nTax payable on un-reconciled difference in ITC (due to reasons specified
\nin 13 and 15 above)
\nDescription
\nCe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nme in the statement. I am also uploading other statements, as
\napplicable, including financial statement, profit and loss account and
\nbalance sheet etc.
\nSignature
\nPlace:
\nDate:
\nName of Authorized Signatory
\nDesignation\/status
\nInstructions:
\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-
\n3B and FORM GSTR -9 for the FY 2017-18 before filing this
\nreturn. The details for the period between July 2017 to March
\n2018 are to be provided in this statement for the financial year
\n2017-18. The reconciliation statement is to be filed for every
\nGSTIN separately.
\n3. The reference to current financial year in this statement is the
\nfinancial year for which the reconciliation statement is being filed
\nfor.
\n4. Part II consists of reconciliation of the annual turnover declared in
\nthe audited Annual Financial Statement with the turnover as
\ndeclared in the Annual Return furnished in FORM GSTR-9 for\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(For example, if rupees Ten Crores of unbilled revenue existed for
\nthe financial year 2016-17, and during the current financial year,
\n5C
\n5D
\n5E
\n5F
\n5G
\n5H
\n51
\n5J
\n5K
\n5L
\n5M
\nGST was paid on rupees Four Crores of such revenue, then value
\nof rupees Four Crores rupees shall be declared here)
\nValue of all advances for which GST has been paid but the same
\nhas not been recognized as revenue in the audited Annual Financial
\nStatement shall be declared here.
\nAggregate value of deemed supplies under Schedule I of the GGST
\nAct, 2017 shall be declared here. Any deemed supply which is
\nalready part of the turnover in the audited Annual Financial
\nStatement is not required to be included here.
\nAggregate value of credit notes which were issued after 31st of
\nMarch for any supply accounted in the current financial year but
\nsuch credit notes were reflected in the annual return (GSTR-9)shall
\nbe declared here.
\nTrade discounts which are accounted for in the audited Annual
\nF<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nturnover as per the audited Annual Financial Statement would
\ninclude turnover both as composition taxpayer as well as normal
\ntaxpayer. Therefore, the turnover for which GST was paid under
\nthe composition scheme shall be declared here.
\nThere may be cases where the taxable value and the invoice value
\n5N
\n50
\n5Q
\n6
\n7
\n7A
\n7B
\n7C
\n7D
\n7E
\n7F
\ndiffer due to valuation principles under section 15 of the GGST
\nAct, 2017 and rules thereunder. Therefore, any difference between
\nthe turnover reported in the Annual Return (GSTR 9) and turnover
\nreported in the audited Annual Financial Statement due to
\ndifference in valuation of supplies shall be declared here.
\nAny difference between the turnover reported in the Annual Return
\n(GSTR9) and turnover reported in the audited Annual Financial
\nStatement due to foreign exchange fluctuations shall be declared
\nhere.
\nAny difference between the turnover reported in the Annual Return
\n(GSTR9) and turnover reported in the au<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nValue of reverse charge supplies on which tax is to be paid by the
\nrecipient shall be declared here. This shall be reported net of credit
\nnotes, debit notes and amendments if any.
\nThe taxable turnover is derived as the difference between the
\nannual turnover after adjustments declared in Table 7A above and
\nthe sum of all supplies (exempted, non-GST, reverse charge etc.)
\ndeclared in Table 7B, 7C and 7D above.
\nTaxable turnover as declared in Table (4N – 4G) + (10-11) of the
\n8
\nAnnual Return (GSTR9) shall be declared here.
\nReasons for non-reconciliation between adjusted annual taxable
\nturnover as derived from Table 7E above and the taxable turnover
\ndeclared in Table 7F shall be specified here.
\n5. Part III consists of reconciliation of the tax payable as per
\ndeclaration in the reconciliation statement and the actual tax paid
\nas declared in Annual Return (GSTR9). The instructions to fill this
\npart are as follows:-
\nTable
\nNo.
\n9
\n9P
\n9Q
\n10
\n11
\nInstructions
\nT<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNo.
\n12A
\nITC availed (after reversals) as per the audited Annual Financial
\nStatement shall be declared here. There may be cases where
\n12B
\n12C
\n12D
\n12E
\n13
\n14
\n14R
\nmultiple GSTINs (State-wise) registrations exist on the same PAN.
\nThis is common for persons \/ entities with presence over multiple
\nStates. Such persons \/ entities, will have to internally derive their
\nITC for each individual GSTIN and declare the same here. It may
\nbe noted that reference to audited Annual Financial Statement
\nincludes reference to books of accounts in case of persons \/ entities
\nhaving presence over multiple States.
\nAny ITC which was booked in the audited Annual Financial
\nStatement of earlier financial year(s) but availed in the ITC ledger
\nin the financial year for which the reconciliation statement is being
\nfiled for shall be declared here. This shall include transitional
\ncredit which was booked in earlier years but availed during
\nFinancial Year 2017-18.
\nAny ITC which has been booked in the audite<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof heads under which expenses are generally booked. Taxpayers
\nmay add or delete any
\nof these heads but all heads of expenses on
\nwhich GST has been paid \/ was payable are to be declared here.
\nTotal ITC declared in Table 14A to 14Q above shall be auto
\npopulated here.
\n14S
\n15
\n16
\nNet ITC availed as declared in the Annual Return (GSTR9) shall
\nbe declared here. Table 7J of the Annual Return (GSTR9) may be
\nused for filing this Table.
\nReasons for non-reconciliation between ITC availed on the various
\nexpenses declared in Table 14R and ITC declared in Table 14S
\nshall be specified here.
\nAny amount which is payable due to reasons specified in Table 13
\nand 15 above shall be declared here.
\n7. Part V consists of the auditor's recommendation on the additional
\nliability to be discharged by the taxpayer due to non-reconciliation
\nof turnover or non-reconciliation of input tax credit. The auditor
\nshall also recommend if there is any other amount to be paid for
\nsupplies not included<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n.to
\n(Name),
\n.(GSTIN).
\n(Address),
\n2. Based on our audit I\/we report that the said registered person-
\n*has maintained the books of accounts, records and documents as
\nrequired by the IGST\/CGST\/GGST Act, 2017 and the
\nrules\/notifications made\/issued thereunder
\n*has not maintained the following accounts\/records\/documents as
\nrequired by the
\nby the
\nIGST\/CGST\/GGST Act, 2017 and the
\nrules\/notifications made\/issued thereunder:
\n1.
\n2.
\n3.
\n3. (a) *I\/we report the following observations\/ comments \/
\ndiscrepancies inconsistencies; if any:
\n3. (b) *I\/we further report that, –
\n(A) *I\/we have obtained all the information and explanations which,
\nto the best of *my\/our knowledge and belief, were necessary for the
\npurpose of the audit\/ information and explanations which, to the best
\nof *my\/our knowledge and belief, were necessary for the purpose of
\nthe audit were not provided\/partially provided to us.
\n(B) In *my\/our opinion, proper books of account *have\/have not been
\nkept by the<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(FORM GSTR-9C) is drawn up by a person other than the
\nperson who had conducted the audit of the accounts:
\n*I\/we report that the audit of the books of accounts and the financial
\nstatements of M\/s.
\n…. (Name and
\naddress of the assessee with GSTIN) was conducted by M\/s.
\n(full name and
\n……Act,
\naddress of auditor along with status), bearing membership number in
\npursuance of the provisions of the
\nand *I\/we annex hereto a copy of their audit report dated
\nalong with a copy of each of :-
\n…
\n(a) balance sheet as on
\n(b) the *profit and loss account\/income and expenditure account for
\nthe period beginning from
\n.to ending on
\n…….
\n(c) the cash flow statement for the period beginning from….. ..to
\nending on …..\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6., and
\n(d) documents declared by the said Act to be part of, or annexed to,
\nthe profit and loss account\/income and expenditure account and
\nbalance sheet.
\n2. I\/we report that the said registered person-
\n*has maintained the books of a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be inserted, namely:-
\nReference No.
\nTo,
\nGSTIN:…
\nOrder No.-
\nDate –
\n“FORM GST RVN-01
\n[See rule 109B]
\nDate –
\nNotice under section 108
\nWhereas it has come to the notice of the undersigned that
\ndecision\/order passed under this Act\/the Central Goods and Services
\nTax Act, 2017\/ the Integrated Goods and Services Tax Act, 2017\/ the
\nGoods and Services Tax (Compensation to States) Act, 2017 by
\n..(Designation of officer)is erroneous in so far as it is
\nprejudicial to the interest of revenue and is illegal or improper or has
\nnot taken into account certain material facts, and therefore, I intend to
\npass an order in revision under section 108 on grounds specified in
\nthe document attached herewith.
\n…
\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 You are hereby directed to furnish a reply to this
\nnotice within seven working days from the date of service
\nof this notice.
\nYou are hereby directed to appear before the
\nundersigned on DD\/MM\/YYYY at HH\/MM
\nIf you fail to furnish a reply within the stipulated date or fail to appear\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n