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

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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

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Amount in ? in all tables)

 

Pt. II

 

 

Details of outward and inward supplies declared in returns filed during the financial year

 

 

 

 

 

Description

 

Turnover

 

 

Rate of

 

Central

State / UT

 

Integrated

 

Cess

 

 

 

 

 

 

 

 

 

 

Tax

 

Tax

Tax

 

tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

 

4

5

 

>

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

6

 

7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6

 

 

Details of Outward supplies on which tax is payable as declared in returns filed during the financial

 

 

 

 

 

 

 

 

 

year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

Taxable

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

Exempted, Nil-rated

 

 

 

 

 

 

 

 

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:-

 

width="73"> 

 

 

 

 

 

 

“FORM GSTR-9

 

 

 

 

 

 

 

 

 

 

 

 

 

(See rule 80)

 

 

 

 

 

 

 

 

 

 

 

 

 

Annual Return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

 

 

Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes)

 

 

 

 

 

 

declared in returns filed during the financial year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Description

 

Taxable

 

 

Central Tax

State Tax /

 

Integrated

 

Cess

 

 

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

 

 

 

 

 

 

 

Value

 

 

 

 

 

UT Tax

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

Paid

 

 

 

 

 

 

1

 

 

 

 

 

2

 

 

 

3

 

 

 

 

 

 

 

Integrated Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Central Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State/UT Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cess

 

Interest

 

Late fee

 

Penalty

 

 bsp;<bsp;

J

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

Pt. IV

 

 

Particulars of the transactions for the previous FY declared in returns of April to September of current

 

H

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

provisions of the Act

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I

 

 

Sub-total (B to H above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

3

 

 

4

 

5

 

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies liable

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

to reverse charge

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

received from

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

registered persons

 

 

 

 idth="8">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

Difference (I - A above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

r>

 

 

 

 

 

FY or upto date of filing of annual return of previous FY  whichever is earlier

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Description

 

Turnover

Central

 

State Tax /

Integrated

 

Cess

 

 

 

 

 

 

 

 

 

 

Tax

 

UT Tax

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies liable

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

to reverse charge

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

received from

 

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 applictd>

1

 

2

3

 

4

5

 

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplies / tax (outward) declared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

10

 

 

through Amendments (+) (net of

 

 

 

 

 

 

 

 

 

 

 

 

debit notes)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies liable to reverse

 

 

 

 

 

 

 

 

 

11

 

 

charge declared through

 

 

 

 

 

 

 

 

 

 

 

 

 

Amendments (+) (net of debit notes)

 

 

 

 

 

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, Sbottom" width="8">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

unregistered persons

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

Import of services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

Net Tax Payable on

 

 

 

 

 

 

 

 

 

Tax

 

Tax /

Tax

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 n="bottom" width="8">

 

 

 

 

 

 

 

Supplies / tax (outward) reduced

 

 

 

 

 

 

 

 

 

12

 

 

through

 

 

 

 

 

 

 

 

 

 

 

 

d>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

&n

 

 

 

Amendments (-) (net of credit notes)

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies liable to reverse

 

 

 

 

 

 

 

 

 

13

 

 

charge reduced through

 

 

 

 

 

 

 

 

 

 

 

 

 

Amendments (-) (net of credit notes)

 

 

 

 

 

 

 

 

 

14

 

 

 

Differential tax paid on account of declaration made in 10, 11, 12 & 13 above

 

 

 

 

 

 

 

 

Description

 

 

Payable

 

 

 

 

 

 

 

 

 

 

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

 

 

">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(A), (B) and (C) above

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8

 

 

Details of other inward supplies as declared in returns filed during the financial year

 

 

 

 

 

Inward supplies from

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

registered persons

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(other than 7A above)

 

 

 

 

 

 

 

 

 

 

 

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)

 

Paid

 

 

 

 

 

 

 

 

 

1

 

 

2

3

 

 

 

 

 

 

 

Integrated Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

As per Rule 37

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

As per Rule 39

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 (+)

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

As per Rule 42

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Central Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State/UT Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

As per Rule 43

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

As per section 17(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K

 

 

Supplies / tax declared through

 

 

 

 

 

 

 

 

 

Amendments (+)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

L

 

 

Supplies / tax reduced through

 

 

 

 

 

 

 

 

 

Amendments (-)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M

 

 

Sub-total (I to L above)

 

 

 

 

 

 

 

N

center">F

 

 

Reversal of TRAN-I credit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt. V

 

 

 

 

 

 

Other Information

 

 

 

 

 

 

 

15

 

 

 

 

 

Particulars of Demands and Refunds

 

 

 

 

 

 

 

 

Description

 

Central

State Tax /

Integrated

Cess

 

Interest

Penalty

 

 

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

 

 

Late Fee

 

 

 

 

 

 

 

Tax

UT Tax

Tax

 

 

 

 

 

/  Others

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

3

4

5

 

6

7

 

8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

claimed

 

 

 om" width="7">

 

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

 

 

 

 

 

 

 

 

 

 

 

 

n="bottom" width="17"> 

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

Reversal of TRAN-II credit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

H

 

 

Other reversals (pl. specify)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I

 

 

Total ITC Reversed (A to H above)

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

&n>

Total

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

sanctioned

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies received from

 

 

Inputs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

unregistered persons liable to reverse

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

Capital Goods

 

 

 

 

 

 

 

 

 

 

 

 

 

charge (other than B above) on

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 ="9">

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rejected

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

<>

 

Pending

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

tr>

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

demand of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total taxes paid in   F              respect of E above   

Total

 

 

 

 

 

 

demands

 

 

 

 

 

 

 

 

 

 

G

 

 

 

 

 

 

 

 

 

 

 

pending out

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

of E above

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

 

 

 

 

Details of credit reversed or availed

 

 

 

 

 

 

 

 

 

Description

 

Central

 

State Tax /

Integrated

 

Cess

 

 

 

 

 

 

 

 

Tax

 

UT Tax

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

Import of Goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt. III

 

 

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

 

 

9

 

 

Description

 

 

 

 

Total tax payable

5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Credit reversed on opting in the composition

 

 

 

 

 

 

 

 

A

 

 

scheme (-)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Credit availed on opting out of the composition

 

 

 

 

 

 

 

 

B

 

 

scheme (+)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17

 

 

 

 

Late fee payable and paid

 

 

 

 

 

 

 

 

 
 

 

 

 

 

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

 

Description

 

 

Payable

Paid

 

 

 

 

1

 

 

2

3

 

 

 

 

A

 

 

Central Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

State Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Verification:

 

I 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.

 

Place

 

Signature

 

Name of Authorised Signatory

 

 

Date

 

Designation / Status

 

Instructions: –

 

  1. The details for the period between July 2017 to March 2018 shall be provided in this return.

 

  1. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :

 

Table No.     Instructions

 

5                        Aggregate 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.

 

  1. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:

 

 

 

Difference [A-(B+C)]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

ITC available but not availed (out of D)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

ITC available but ineligible (out of D)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

videnumber G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13thOctober, 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 (%)

&nd valign="bottom" width="81">

Table No.

Instructions

 

 

6A

Aggregate value of all outward supplies net of debit notes / credit notes, net of

 

advances and net of  goods returned for the entire financial  year shall  be

 

declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling

 

up these details.

 

 

6B

Aggregate  value  of  exempted,  Nil  Rated  and  Non-GST  supplies  shall  be

 

declared here.

 

 

7A

Aggregate 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.

 

 

7B

Aggregate 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.

 

 

7C

Aggregate 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.

 

 

8A

Aggregate 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.

 

 

8B

Aggregate  value  of  all  goods imported  during the financial  year shall  be

 

 

 

 

 declared here.

  

  1. 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:

  

Table No.        Instructions

 

Details of additions or amendments to any of the supplies already declared in

the  returns  of   the  previous   financial   year  but   such  amendments   were

10,11,12,13

furnished in Table 5 (relating to inward supplies) or Table 7 (relating to and 14 outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.

 

 

  1. Part V consists of details of other information. The instruction to fill Part V are as follows:

 

Table No.

Instructions

 

 

 

15A,

 

Aggregate value of refunds claimed, sanctioned, rejected and pending for

15B,

15C

processing shall be declared here. Refund claimed will be the aggregate value

and 15D

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.

 

 

 

15E,

15F

Aggregate  value  of  demands  of  taxes  for  which  an  order  confirming  the

and 15G

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.

 

 

 

16A

 

Aggregate 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.

 

 

 

16B

 

Aggregate value of all the credit availed when a registered person opts out of

 

 

the  composition  scheme  shall  be  declared  here.  The  details  furnished  in

 

 

 

 

 

22

 

FORM ITC-01 may be used for filling up these details.

 

17                                Late fee will be payable if annual return is filed after the due date.”; 

 

  1. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the Table, against Code 4 in the first column, for the letters and word “SKD or CKD” in the second column, the letters and words “SKD or CKD or supply in batches or lots” shall be substituted.

 

[F. No. 349/58/2017-GST (Pt.)] 

 

(Dr. Sreeparvathy S.L)

 

Under Secretary to the Government of India

 

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 29/2018-Central Tax, dated the 6th July, 2018, published vide number G.S.R 611 (E), dated the 6th July, 2018.

 

h="35">

 

 

 

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

 

 

 

 

 

 

 </