Jharkhand Goods and Services Tax (Fourteenth Amendment) Rules, 2018
S.O. No. 16 – 74\/2018 \u2013 State Tax Dated:- 24-1-2019 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
\nNotification
\n24th January, 2019
\nNotification No. 74\/2018 – State Tax
\nS.O. No. 16 Dated- 24th January, 2019 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government of Jharkhand hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
\n1. (1) These rules may be called the Jharkhand Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
\n (2) Save as otherwise provided in these rules, they shall be deemed to be effective from 31st December, 2018.
\n2. In the Jharkhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:-
\n “(1A) A p<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oviso, the following proviso shall be inserted, namely:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a reasonable opportunity of being heard. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sonable opportunity of being heard: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n been issued (tax paid on advance payment) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax period for which refund is being claimed. I also declare that 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ;4÷3)-2] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n unit or SEZ Developer (on payment of tax) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ess = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of IGST shall not be processed through this application. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d Claimed (Rs.) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n und claim. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rm and declare that the information given herein above is true and correct to the best of my\/our knowledge and belief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n [rule 89(2)(b) and 89(2)(c)] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (issued in pursuance of sections 77(1) and 77(2), if any: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bove (+) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ther than B above) under the provisions of the Act = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ss = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lared here. Table 6A of FORM GSTR-1 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n llows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ut service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ived from SEZs) pertaining to FY 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ose inward supplies which in value independently account for 10 % or more of the total value of inward supplies. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rest = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n esignation \/ Status = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n RM GSTR-4 may be used for filling up these details. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n refund claims. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dit notes) for the financial year = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rsed or availed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e of exempted, Nil Rated and Non-GST supplies shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n etails of other information. The instruction to fill Part V are as follows: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n M GSTR-9C = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ITC claimed in Annual Return (GSTR9) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n concealed there from. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ir GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons \/ entities having presence over multiple States. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n same financial year shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n clared in the Annual Return (GSTR 9) shall be specified here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n otal amount to be paid as per liability declared in Table 9A to 9O is auto populated here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nNet ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Reconciliation Statement‖ in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and explanations which, to the best of *my\/our knowledge and belief, were necessary for the purpose of the audit were not provided\/partially provided to us. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ellip;……………………………… = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ount\/income and expenditure account and balance sheet. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ellip;……… = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nPlace: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Jharkhand Goods and Services Tax (Fourteenth Amendment) Rules, 2018S.O. No. 16 – 74\/2018 \u2013 State Tax Dated:- 24-1-2019 Jharkhand SGSTGST – StatesJharkhand SGSTJharkhand SGSTCOMMERCIAL TAXES DEPARTMENT Notification 24th January, 2019 Notification No. 74\/2018 – State Tax S.O. No. 16 Dated- 24th January, 2019 In exercise of the powers conferred by section 164 of the Jharkhand … Continue reading “Jharkhand 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-16878","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16878","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=16878"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16878\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\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 his authorised representative shall not be required in the case of issuance of ticket in accordance with the prov<\/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 of Jharkhand, Commercial Taxes Department, notification No. 56\/2018-State Tax, dated the 6th November, 2018, published in the Gazette of Jharkhand, Extraordinary, vide S.O. No. 80, dated the 6th November, 2018 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.- Notwithstanding anything contained in sub-r<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n Provided also that the permission granted or rejected by the Commissioner of State tax shall be deemed to be granted or, rejected by the Commissioner.
\n Explanation:- 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:-
\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
\nPenalt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(j)
\nTax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS)
\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 <\/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<\/p>\n
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\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. 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\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\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
\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
\nAdjust<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace of Supply
\nIntegrated tax
\nCentral tax
\nStat
\ne\/ UT tax
\nCess
\nPlace of Supply
\nNo .
\nDate
\nValue
\nTaxable Value
\n1
\n 2
\n 3
\n4
\n5
\n6
\n7
\n8
\n 9
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
\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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAct
\nTax
\n Interest
\n Penalty
\nFees
\n Others
\nTotal
\nCentral tax
\nState \/ UT tax
\nIntegrated tax
\nCess
\nTotal
\n7.
\nGrounds of Refund Claim (select from drop down)
\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 subseque<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSignature
\nName –
\nDesignation \/ Status
\nDECLARATION [rule 89(2)(g)]
\n(For recipient\/supplier of deemed export)
\nIn case refund claimed by recipient__
\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 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.
\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 th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nI\/We declare that no refund on this account has been received by me\/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 (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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nRefund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.)
\nSr. No.
\nInvoice details
\nGoods\/ Services (G\/S)
\nShipping bill\/ Bill of
\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 Int<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOrder No:
\nOrder Date:
\n(Amount in Rs.)
\n Recipients' GSTIN\/ UIN Name (in case B2C)
\nInvoice details
\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.”
\n16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely:-
\nFORM GSTR – 9
\n[See rule 80]
\nAnnual Return
\n Pt. I
\nBasic Det<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nK
\n Supplies \/ tax declared through Amendments (+)
\nL
\nSupplies \/ tax reduced through Amendments (-)
\n M
\nSub-total (I to L above)
\nN
\nSupplies and advances on which tax is to be paid (H + M) above
\n5
\nDetails of Outward supplies 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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nI
\nSub-total (B to H above)
\nJ
\nDifference (I – A above)
\nK
\nTransition Credit through TRAN-I (including revisions if any)
\nL
\nTransition Credit through TRAN-II
\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 availe<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1
\n2
\n3
\n4
\n5
\n6
\n10
\n Supplies \/ tax declared through Amendments (+) (net of debit notes)
\n11
\nSupplies \/ tax reduced through Amendments (-) (net of credit notes)
\n12
\nReversal of ITC availed during previous financial year
\n13
\nITC availed for the previous financial year
\n14
\nDifferential tax paid on account of declaration in 10 & 11 above
\nDescription
\nPayable
\nPaid
\n1
\n2
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nPt. VI
\nOther Information
\n15
\nParticulars of Demands and Refunds
\nDetails
\nCentral Tax
\nState Tax \/ UT Tax
\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 Valu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace
\nSignatory
\nDate
\nSignature
\nName of Authorised
\nDesignation \/ Status
\nInstructions: –
\n1. Terms used:
\na. GSTIN: Goods and Services Tax Identification Number
\nb. UQC: Unit Quantity Code
\nc. HSN: Harmonized System of Nomenclature Code
\n2. 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 instruc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4D
\nAggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
\n4E
\nAggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details.
\n4F
\nDetails of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details.
\n4G
\nAggregate value of all inward supplies (including advances and net of credit and debit 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 re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5B
\nAggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
\n5C
\nAggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
\n5D,5E and 5F
\nAggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall 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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTable No.
\nInstructions
\n6A
\nTotal input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
\n6B
\nAggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
\n6C
\nAggregate value of input tax credit availed on all inward supplies received from unregistered persons (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 s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6H
\nAggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
\n6J
\nThe difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
\n6K
\nDetails of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.
\n6L
\nDetails of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
\n6M
\nDetails of 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, <\/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-<\/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<\/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 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n19
\nLate fee will be payable if annual return is filed after the due date.
\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.”.
\n17. In the said rules, 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
\nTu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nLate fee
\nPenalty
\n Pt. IV
\nParticulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
\nDescription
\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
\nInt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInstructions: –
\n1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return.
\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 follow<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8A
\nAggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
\n8B
\nAggregate value of all goods imported during the financial year shall be declared here.
\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 furnish<\/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 has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
\n16A
\nAggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details.
\n16B
\nAggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. 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 i<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDescription
\nTaxable Value
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrate d Tax
\n Cess
\n1
\n2
\n3
\n4
\n5
\n6
\nA
\nInward supplies liable to reverse charge received from registered persons
\nB
\nInward supplies liable to reverse charge received from unregistered persons
\nC
\nImport of services
\nD
\nNet Tax Payable on (A), (B) and (C) above
\n8
\nDetails of other inward supplies for the financial year
\nA
\nInward supplies from registered persons (other than 7A above)
\nB
\nImport of Goods
\nPt. III
\nDetails of tax paid as declared in returns filed during the financial year
\n9
\nDescription
\nTotal tax payable
\n Paid
\n1
\n2
\n3
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\nInterest
\nLate fee
\nPenalty
\n Pt. IV
\nParticulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
\nDescription
\n Turnover
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrate d Tax
\n Cess\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nDescription
\nCentral Tax
\nState Tax \/ UT Tax
\nIntegrated Tax
\n Cess
\n1
\n2
\n3
\n4
\n5
\nA
\nCredit reversed on opting in the composition scheme (-)
\nB
\nCredit availed on opting out of the composition scheme (+)
\n17
\n Late fee payable and paid
\nDescription
\nPayable
\nPaid
\n1
\n2
\n3
\nA
\nCentral Tax
\nB
\nState Tax
\nVerification:
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been\/will be passed on to the recipient of supply.
\nPlace
\nDate
\nSignature
\nName of Authorised Signatory
\nDesignation \/ Status
\nInstructions: –
\n1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return.
\n2. It may be noted that additional liability for the FY 2017-18 not declar<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n7A
\nAggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
\n7B
\nAggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
\n7C
\nAggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
\n8A
\nAggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
\n8B
\nAggregate value of all g<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTable No.
\nInstructions
\n15A, 15B, 15C and 15D
\nAggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
\n15E, 15F and 15G
\nAggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSee rule 80(3)
\nPART – A – Reconciliation Statement
\n Pt. I
\nBasic Details
\n1
\nFinancial Year
\n2
\nGSTIN
\n3A
\nLegal Name
\n< Auto>
\n3B
\nTrade Name (if any)
\n4
\nAre you liable to audit under any Act?
\n<< Please specify >>
\n(Amount in Rs.in all tables)
\nPt. II
\nReconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)
\n5
\nReconciliation of Gross Turnover
\nA
\nTurnover (including exports) as per audited financial statements for the State \/ UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement)
\nB
\nUnbilled revenue at the beginning of Financial Year
\n (+)
\nC
\nUnadjusted advances at the end of the Financial Year
\n (+)
\nD
\nDeemed Supply under Schedule I
\n (+)
\nE
\nCredit Notes issued after the end of the financial year but reflected in the annual return
\n(-)
\nF
\nTrade Discounts accounted for in the audited Annual Financial Statement but are not permissible under<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nC
\nD
\nE
\nF
\nZero rated supplies without payment of tax
\nSupplies on which tax is to be paid by the recipient on reverse charge basis
\nTaxable turnover as per adjustments above (A-B-C-D)
\nTaxable turnover as per liability declared in Annual Return (GSTR9)
\nG
\nUnreconciled taxable turnover (F-E)
\nAT 2
\n8
\nReasons for Un – Reconciled difference in taxable turnover
\nA B C
\nReason 1
\n<< Text >>
\nReason 2
\n<< Text >>
\nReason 3
\n<< Text >>
\nPt. III
\nReconciliation of tax paid
\n9
\nReconciliation of rate wise liability and amount payable thereon
\nTax payable
\n Description
\nTaxable Value
\nCentral tax
\nState tax \/ UT tax
\n Integrated Tax
\nCess, if applicable
\n1
\n2
\n3
\n4
\n5
\n6
\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%
\nL
\nInterest
\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<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nF
\nUn-reconciled ITC
\nITC 1
\n13
\nReasons for un-reconciled difference in ITC
\nA
\nReason 1
\n <>
\nB
\nReason 2
\n <>
\nC
\nReason 3
\n <>
\n14
\nReconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account
\nDescription
\nValue
\nAmount of Total ITC
\nAmount of eligible ITC availed
\n1
\n2
\n3
\n4
\nA
\nPurchases
\nB
\nFreight \/ Carriage
\nC
\n Power and Fuel
\nD
\nImported goods (Including received from SEZs)
\nE
\nRent and Insurance
\nF
\nGoods lost, stolen, destroyed, written off or disposed of by way of gift or free samples
\nG
\nRoyalties
\nH
\nEmployees' Cost (Salaries, wages, Bonus etc.)
\nI
\nConveyance charges
\nJ
\nBank Charges
\nK
\nEntertainment charges
\nL
\nStationery Expenses (including postage etc.)
\nM
\nRepair and Maintenance
\nN
\nOther Miscellaneous expenses
\nO
\nCapital goods
\nP
\nAny other expense 1
\nQ
\nAny other expense 2
\nR
\nTotal amount of eligible ITC availed
\n<>
\nS
\nITC claimed <\/p>\n
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\n**(Signature and stamp\/Seal of the Auditor)
\nPlace: ……………
\nName of the signatory …………………
\nMembership No………………
\nDate: ……………
\nFull address ………………………
\nVerification of registered person:
\nI hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR-9C prepared and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance 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-3B a<\/p>\n
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\n5B
\nUnbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here)
\n5C
\nValue of all advances for which GST has been paid but the same has not been recognized as revenue<\/p>\n
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\n5I
\nValue of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here.
\n5J
\nAggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall be declared here.
\n5K
\nAggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here.
\n5L
\nThere may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here.
\n5M
\nThere may be cases where the taxable value and the invoice value differ due to valu<\/p>\n
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\n7
\nThe table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9).
\n7A
\nAnnual turnover as derived in Table 5P above would be auto-populated here.
\n7B
\nValue of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
\n7C
\nValue of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
\n7D
\nValue of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
\n7E
\nThe taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the su<\/p>\n
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\n9Q
\nThe amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9).
\n10
\nReasons for non-reconciliation between payable \/ liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here.
\n11
\nAny amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.
\n6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:-
\nTable No.
\nInstructions
\n12A
\nITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons \/ entities with presence over multiple States. Such persons \/ entities, will have to i<\/p>\n
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\n13
\nReasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here.
\n14
\nThis table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid \/ was payable are to be declared here.
\n14R
\nTotal ITC declared in Table 14A to 14Q above shall be auto populated here.
\n14S
\nNet ITC availed as<\/p>\n
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\nPART – B- CERTIFICATION
\nI. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:
\n* I\/we have examined the-
\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 ……., and
\n(c) the cash flow statement for the period beginning from ……..…to ending on ………, -attached herewith, of M\/s …………… (Name), …………………….………… (Address), .<\/p>\n
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\n(B) In *my\/our opinion, proper books of account *have\/have not been kept by the registered person so far as appears from*my\/ our examination of the books.
\n(C) I\/we certify that the balance sheet, the *profit and loss\/income and expenditure account and the cash flow Statement are *in agreement\/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State.
\n4. The documents required to be furnished under section 35 (5) of the CGST Act\/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act\/SGST Act is annexed herewith in Form No. GSTR-9C.
\n5. In *my\/our opinion and to the best of *<\/p>\n
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\n………………………………………
\n**(Signature and stamp\/Seal of the Auditor)
\nPlace: ……………
\nName of the signatory …………………
\nMembership No………………
\nDate: ……………
\nFull address ………………………
\nII. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts:
\n*I\/we report that the audit of the books of accounts and the financial statements of M\/s. ………………..…………………. (Name and address of the assessee with GSTIN) was<\/p>\n
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\n2. I\/we report that the said registered person-
\n*has maintained the books of accounts, records and documents as required by the IGST\/CGST\/JGST Act, 2017 and the rules\/notifications made\/issued thereunder
\n*has not maintained the following accounts\/records\/documents as required by the IGST\/CGST\/JGST Act, 2017 and the rules\/notifications made\/issued thereunder:
\n1.
\n2.
\n3.
\n3. The documents required to be furnished under section 35 (5) of the CGST Act\/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act\/SGST Act is annexed herewith in Form No.GSTR-9C.
\n4. In *my\/our opinion and to the best of *my\/our information and according to examination of books of account including other relevant documents and explanations given to *me\/us, the particulars given in the said Form No.9C are true and correct subject to the following observations\/qualifications, if any:
\n(a) ………&hel<\/p>\n
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\nMembership No………………
\nDate: ……………
\nFull address ………………………‖.
\n19. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:-
\n“FORM GST RVN-01
\n[See rule 109B]
\nReference No.
\nDate –
\nTo,
\n………………………………………..
\n………………………………………..
\n………………………………………..
\nGSTIN:……………………………….
\nOrder No. –
\nDate –
\nNotice under section 108
\nWhereas it has come to the notice of the undersigned that decision\/order passed u<\/p>\n
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\nSignature:
\nDate:
\nDesignation: Jurisdiction \/ Office -.”
\n20. In the said rules, for FORM GST APL-04, the following form shall be substituted, namely:-
\n“Form GST APL-04
\n[See rules 109B, 113 (1) and115]
\nSUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT
\nReference no. –
\nDate –
\n1. GSTIN\/ Temporary ID\/UIN –
\n2. Name of the appellant \/ person –
\n3. Address of the appellant \/ person-
\n4. Order appealed against or intended to be revised – Number- Date-
\n5. Appeal no. Date-
\n6. Personal Hearing –
\n7. Order in brief-
\n8. Status of order- Confirmed \/ Modified \/ Rejected
\n9. Amount of demand after appeal \/ revision:
\nParticulars
\nCentral tax
\n State \/ UT tax
\n Integrated tax
\nCess
\nTotal
\nAmount in dispute \/ earlier order
\nDetermined Amount
\nAmount in dispute \/earlier order
\nDetermined Amount
\nAmount in dispute \/earlier order
\nDetermined Amount
\nAmount in dispute \/earlier order
\nDetermined Amount
\nAmount in dispute \/earl<\/p>\n
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