Central Tax Notification No 39 of 2018 dt 4th September, 2018 under GST

 

Notification no 39/2018 Central Tax date on 4th September, 2018, GST 

 

Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 

The extract of GST Notification No. 39/2018- Central Tax is given below: 

  Notification No. 39/2018- Central Tax, GST

 

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

 

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

 

Notification No. 39/2018 – Central Tax

 

New Delhi, the 4th September, 2018

 

G.S.R……(E).-  In exercise of the powers conferred by section 164 of the Central Goods and

 

Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

 

(1)   These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2018.

 

(2)  Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

 

  1. In the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-

 

“Provided that where the person instead of replying to the notice served under sub-rule

 

(1)  for contravention of the provisions contained in clause (b) or clause (c) of sub-section

 

(2)  of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.”.

 

  1. In the said rules, in rule 36, in sub-rule (2), the following proviso shall be inserted, namely:-

 

“Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person.”.

 

  1. In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked down condition”, the words “or in batches or lots” shall be inserted.

 

  1. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:-

 

‘(E) “Adjusted Total Turnover” means the sum total of the value of-

 

(a)               the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and

  

(b)               the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services,

 

excluding-

 

(i)                 the value of exempt supplies other than zero-rated supplies; and

 

(ii)              the turnover of supplies in respect of which refund is claimed under

 

sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.’.

 

  1. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-

 

“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have -

 

(a)   received  supplies  on  which  the  benefit  of  the  Government  of  India,

 

Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II,

 

Section 3, Sub-section (i),vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate), dated the

 

23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the

 

23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or

 

(b)   availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II,

 

Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II,

 

Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th

October, 2017.”.

 

 

  1. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:-

 

“Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.

 

  1. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-

 

 

 

“FORM GST REG-20

 

[See rule 22(4)]

 

Reference No. -                                                                                                                 Date -

 

To

 

Name

 

Address

 

GSTIN/UIN

 

Show Cause Notice No.                                                                                                 Date-

 

Order for dropping the proceedings for cancellation of registration

 

This has reference to your reply filed vide ARN ---------- dated ----- in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons:

 

<<text>>

 

or

 

The above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Central Goods Services Tax Act, 2017. As you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made full payment of tax along with applicable interest and late fee, the proceedings initiated for cancellation of registration are hereby dropped.

 

Signature

 

< Name of the Officer>

 

Designation

 

Jurisdiction

 

Place:

 

Date:

 

  1. In the said rules, for FORM GST ITC-04, the following FORM shall be substituted, namely:-

 

“FORM GST ITC-04

 

[See rule 45(3)]

 

Details of goods/capital goods sent to job worker and received back

 

  1. GSTIN -

 

  1. (a) Legal name -

 

(b)  Trade name, if any –

 

3. Period:                         Quarter -                                             Year -

 

 

  1. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business /premises of job worker)

 

 

GSTIN

Challa

Challa

Descripti

UQ

Quantit

Taxabl

Type of

Rate of tax (%)

 

 

/ State in

n No.

n date

on of

C

y

e

goods

 

 

 

 

 

Centr

Stat

Integrat

Ces

 

case of

 

 

goods

 

 

value

(Inputs/capit

 

unregister

 

 

 

 

 

 

al goods)

al tax

e/

ed tax

s

 

 

 

 

 

 

 

 

UT

 

 

 

ed job

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

tax

 

 

 

worker

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

4

5

6

7

8

9

10

11

12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  1. Details of inputs/capital goods received back from job worker or sent out from business place of job work

 

(A)  Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:

GSTIN /

Challa

Date of

Descriptio

UQ

Quantit

Origin

Origin

Natur

Losses &

State of

n No.

challan

n of goods

C

y

al

al

e of

wastes

 

job worker

issued

issued

 

 

 

challan

challan

job

 

 

 

if

by job

by job

 

 

 

No.

date

work

 

 

 

 

 

 

UQ

 

Quantit

unregistere

worker

worker

 

 

 

under

under

done

 

 

 

 

C

 

y

d

under

under

 

 

 

which

which

by job

 

 

 

 

 

 

 

 

which

which

 

 

 

goods

goods

worke

 

 

 

 

goods

goods

 

 

 

have

have

r

 

 

 

 

have

have

 

 

 

been

been

 

 

 

 

 

been

been

 

 

 

sent

sent

 

 

 

 

 

receive

receive

 

 

 

for job

for job

 

 

 

 

 

d back

d back

 

 

 

work

work

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2*

3*

4

5

6

7*

8*

9

10

11

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(B)  Details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes:

 

GSTIN /

Challa

Date of

Descriptio

UQ

Quantit

Origin

Origin

Natur

Losses &

State of

n No.

challan

n of goods

C

y

al

al

e of

wastes

 

job worker

issued

issued

 

 

 

challan

challan

job

 

 

 

if

by job

by job

 

 

 

No.

date

work

 

 

 

 

 

 

UQ

 

Quantit

unregistere

worker

worker

 

 

 

under

under

done

 

 

 

 

C

 

y

d

under

under

 

 

 

which

which

by job

 

 

 

 

 

 

 

 

which

which

 

 

 

goods

goods

worke

 

 

 

 

goods

goods

 

 

 

have

have

r

 

 

 

 

have

have

 

 

 

been

been

 

 

 

 

 

been

been

 

 

 

sent

sent

 

 

 

 

 

receive

receive

 

 

 

for job

for job

 

 

 

 

 

d back

d back

 

 

 

work

work

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2*

3*

4

5

6

7*

8*

9

10

 

11

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(C)  Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes:

 

GSTIN /

Invoice

Invoice

Descriptio

UQ

Quantit

Origin

Origin

Natur

Losses &

State of

No. in

date in

n of

C

y

al

al

e of

wastes

 

job worker

case

case

goods

 

 

challan

challan

job

 

 

 

if

supplie

supplie

 

 

 

no.

date

work

 

 

 

unregister

d from

d from

 

 

 

under

under

done

UQ

 

Quantit

ed

premise

premise

 

 

 

which

which

by job

C

 

y

 

s of job

s of job

 

 

 

goods

goods

worke

 

 

 

 

worker

worker

 

 

 

have

have

r

 

 

 

 

issued

issued

 

 

 

been

been

 

 

 

 

 

by the

by the

 

 

 

sent

sent

 

 

 

 

 

Princip

Princip

 

 

 

for job

for job

 

 

 

 

 

al

al

 

 

 

work

work

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

4

5

6

7*

8*

9

10

 

11

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Instructions:

 

  1. Multiple entry of items for single challan may be filled.

 

  1. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table

 

(B) are optional. 

  1. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
  1. Verification

 

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

 

 

Signature

Place

Name of

Authorised Signatory ………

 

Date

Designation

/Status…………………

”.

 

  1. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:-

 

 

 

 

 

 

 

“FORM GSTR-9

 

 

 

 

 

 

 

 

 

 

 

 

 

(See rule 80)

 

 

 

 

 

 

 

 

 

 

 

 

 

Annual Return

 

 

 

 

 

 

 

Pt. I

 

 

 

 

 

Basic Details

 

 

 

 

 

 

 

1

 

 

Financial Year

 

 

 

 

 

 

 

 

 

 

2

 

 

GSTIN

 

 

 

 

 

 

 

 

 

 

3A

 

 

Legal Name

 

 

 

 

 

 

 

 

 

 

3B

 

 

Trade Name (if any)

 

 

 

 

 

 

 

 

 

 

Pt. II

 

 

Details of Outward and inward supplies declared during the financial year

 

 

 

 

 

 

 

 

 

 

(Amount in ? in all tables)

 

 

 

 

 

Nature of Supplies

 

Taxable Value

Central

 

State

Integrated

 

Cess

 

 

 

 

 

 

 

 

Tax

 

Tax /

Tax

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

1

 

 

2

3

 

4

5

 

6

 

 

 

 

 

 

 

 

 

 

4

 

 

Details of advances, inward and outward supplies on which tax is payable as declared in returns

 

 

 

 

filed during the financial year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

Supplies made to un-registered

 

 

 

 

 

 

 

 

 

 

 

persons (B2C)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

Supplies made to registered persons

 

 

 

 

 

 

 

 

 

 

 

(B2B)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Zero rated supply (Export) on

 

 

 

 

 

 

 

 

 

C

 

 

payment of tax (except supplies to

 

 

 

 

 

 

 

 

 

 

 

 

SEZs)

 

 

 

 

 

 

 

 

 

D

 

 

Supply to SEZs on payment of tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

Deemed Exports

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Advances on which tax has been

 

 

 

 

 

 

 

F

 

 

paid but invoice has not been issued

 

 

 

 

 

 

 

 

 

(not covered under (A) to (E) above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

Inward supplies on which tax is to be

 

 

 

 

 

 

 

 

 

paid on reverse charge basis

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

H

 

 

Sub-total (A to G above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Credit Notes issued in respect of

 

 

 

 

 

 

 

I

 

 

transactions specified in (B) to (E)

 

 

 

 

 

 

 

 

 

above (-)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Debit Notes issued in respect of

 

 

 

 

 

 

 

J

 

 

transactions specified in (B) to (E)

 

 

 

 

 

 

 

 

 

above (+)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K

 

 

Supplies / tax declared through

 

 

 

 

 

 

 

 

 

Amendments (+)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

L

 

 

Supplies / tax reduced through

 

 

 

 

 

 

 

 

 

Amendments (-)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M

 

 

Sub-total (I to L above)

 

 

 

 

 

 

 

N

 

 

Supplies and advances on which tax

 

 

 

 

 

 

 

 

 

is to be paid (H + M) above

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

 

 

Details of Outward supplies on which tax is not payable as declared in returns filed during the

 

 

 

financial year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

Zero rated supply (Export) without

 

 

 

 

 

 

 

 

 

payment of tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

Supply to SEZs without payment of

 

 

 

 

 

 

 

 

 

tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplies on which tax is to be paid

 

 

 

 

 

 

 

C

 

 

by the recipient on reverse charge

 

 

 

 

 

 

 

 

 

 

basis

 

 

 

 

 

 

 

D

 

 

Exempted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

Nil Rated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

Non-GST supply

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

Sub-total (A to F above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Credit Notes issued in respect of

 

 

 

 

 

 

 

H

 

 

transactions specified

 

 

 

 

 

 

 

 

 

in A to F above (-)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Debit Notes issued in respect of

 

 

 

 

 

 

 

I

 

 

transactions specified

 

 

 

 

 

 

 

 

 

 

in A to F above (+)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

Supplies declared through

 

 

 

 

 

 

 

 

 

Amendments (+)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K

 

 

Supplies reduced through

 

 

 

 

 

 

 

 

 

Amendments (-)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

L

 

 

Sub-Total (H to K above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M

 

 

Turnover on which tax is not to be

 

 

 

 

 

 

 

 

 

paid  (G + L above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

N

 

 

Total Turnover (including advances)

 

 

 

 

 

 

 

 

 

(4N + 5M - 4G above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt. III

 

 

Details of ITC as declared in returns filed during the financial year

 

 

 

 

 

Description

Type

Central

State

Integrated

Cess

 

 

 

 

 

 

 

Tax

Tax /

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

4

5

 

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

 

 

Details of ITC availed as declared in returns filed during the financial year

 

 

 

A

 

 

Total amount of input tax credit availed through FORM

 

 

 

 

 

 

 

 

 

 

 

 

 

GSTR-3B (sum total of Table 4A of FORM GSTR-3B)

 

 

<Auto>

 

<Auto>

 

<Auto>

 

<Auto>

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies (other than imports

 

 

Inputs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

and inward supplies liable to reverse

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

 

 

Capital Goods

 

 

 

 

 

 

 

 

 

 

 

 

 

charge but includes services received

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

from SEZs)

 

 

Input Services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies received from

 

 

Inputs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

unregistered persons liable to reverse

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

Capital Goods

 

 

 

 

 

 

 

 

 

 

 

 

 

charge (other than B above) on

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Input Services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

which tax is paid & ITC availed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies received from

 

 

Inputs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

registered persons liable to reverse

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

 

 

Capital Goods

 

 

 

 

 

 

 

 

 

 

 

 

 

charge (other than B above) on

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Input Services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

which tax is paid and ITC availed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

Import of goods (including supplies

 

 

Inputs

 

 

 

 

 

 

 

 

 

 

 

 

 

from SEZs)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital Goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

Import of services (excluding inward supplies from

 

 

 

 

 

 

 

 

 

 

 

 

 

SEZs)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

Input Tax credit received from ISD

 

 

 

 

 

 

 

 

 

 

 

 

 

H

 

 

Amount of ITC reclaimed (other than B above) under the

 

 

 

 

 

 

 

 

 

 

 

 

 

provisions of the Act

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I

 

 

Sub-total (B to H above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

Difference (I - A above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transition Credit through TRAN-I (including revisions if

 

 

 

 

 

 

 

 

 

 

 

K

 

 

any)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

L

 

 

Transition Credit through TRAN-II

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M

 

 

Any other ITC availed but not specified above

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

N

 

 

Sub-total (K to M  above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

O

 

 

Total ITC availed (I +  N above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

 

 

Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

As per Rule 37

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

As per Rule 39

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

As per Rule 42

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

As per Rule 43

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

As per section 17(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

Reversal of TRAN-I credit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

Reversal of TRAN-II credit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

H

 

 

Other reversals (pl. specify)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I

 

 

Total ITC Reversed (A to H above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

Net ITC Available for Utilization (6O - 7I)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

 

 

Other ITC related information

 

 

 

 

 

 

 

 

A

 

 

ITC as per GSTR-2A (Table 3 & 5 thereof)

 

 

<Auto>

 

<Auto>

 

<Auto>

 

<Auto>

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

ITC as per sum total of 6(B) and 6(H) above

 

 

<Auto>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ITC on inward supplies (other than imports and inward

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

supplies liable to reverse charge but includes services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

received from SEZs) received during 2017-18 but availed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

during April to September, 2018

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

Difference [A-(B+C)]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

ITC available but not availed (out of D)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

ITC available but ineligible (out of D)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IGST paid on import of goods (including supplies from

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

SEZ)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IGST credit availed on import of goods (as per 6(E)

 

 

 

 

 

 

 

 

 

 

 

 

H

 

 

above)

 

 

 

 

 

<Auto>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I

 

 

Difference (G-H)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ITC available but not availed on import of goods (Equal

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

to I)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total ITC to be lapsed in current financial year

 

 

<Auto>

 

<Auto>

 

<Auto>

 

<Auto>

 

 

K

 

 

(E + F + J)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt. IV

 

 

Details of tax paid as declared in returns filed during the financial year

 

 

 

 

 

 

 

Description

Tax Payable

 

Paid through cash

 

 

 

Paid through ITC

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Central

 

State

 

Integrated

 

Cess

 

 

 

 

 

 

 

 

 

 

 

Tax

 

Tax /

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

9

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

1

2

 

3

 

4

5

6

 

7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Integrated Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Central Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State/UT Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Late fee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Penalty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 

Pt. V

 

 

Particulars 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

 

 

 

 

 

 

 

 

 

 

 

 

Description

Taxable Value

Central

 

State

Integrated

 

Cess

 

 

 

 

 

 

 

 

Tax

 

Tax /

Tax

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

1

 

2

3

 

4

5

 

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10

 

 

Supplies / tax declared through

 

 

 

 

 

 

 

 

 

 

 

 

Amendments (+) (net of debit notes)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11

 

 

Supplies / tax reduced through

 

 

 

 

 

 

 

 

 

 

 

 

Amendments (-) (net of credit notes)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12

 

 

Reversal of ITC availed during

 

 

 

 

 

 

 

 

 

 

 

 

previous financial year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

 

 

ITC availed for the previous

 

 

 

 

 

 

 

 

 

 

 

 

financial year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14

 

 

Differential tax paid on account of declaration in 10 & 11 above

 

 

 

 

 

 

Description

 

Payable

Paid

 

 

 

 

 

1

 

 

2

 

3

 

 

  

Integrated Tax

 

Central Tax

 

State/UT Tax

 

Cess

 

Interest

 

 

 

Pt. VI

 

 

 

 

 

Other Information

 

 

 

 

 

15

 

 

 

Particulars of Demands and Refunds

 

 

 

 

 

 

Details

Central

State Tax /

 

Integrated Tax

Cess

Interest

Penalty

Late Fee

 

 

 

 

 

Tax

UT Tax

 

 

 

 

 

/  Others

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

4

5

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

A

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

claimed

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

B

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

sanctioned

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

C

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

Rejected

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

D

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

Pending

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

E

 

demand of

 

 

 

 

 

 

 

 

 

 

 

 

taxes

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

taxes paid

 

 

 

 

 

 

 

 

 

 

F

 

in respect

 

 

 

 

 

 

 

 

 

 

 

 

of E

 

 

 

 

 

 

 

 

 

 

 

 

above

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

demands

 

 

 

 

 

 

 

 

 

 

G

 

pending

 

 

 

 

 

 

 

 

 

 

 

 

out of E

 

 

 

 

 

 

 

 

 

 

 

 

above

 

 

 

 

 

 

 

 

 

 

16

 

Information on supplies received from composition taxpayers, deemed supply under section 143 and

 

 

 

 

 

 

goods sent on approval basis

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Details

 

 

Taxable Value

Central

State

Integrated

Cess

 

 

 

 

 

 

 

<