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

Posted on 11 June 2022     Category : Notifications

/p>

 

 

 

 

 

 

 

 

 

 

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

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)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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)

 

 

 

 

 

 

 

 

 

 

 

 

Supplies / tax (outward) reduced

 

 

 

 

 

 

 

 

 

12

 

 

through

 

 

 

 

 

 

 

 

 

 

 

 

d>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

N

 

 

Sub-total (K to M  above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

O

 

 

Total ITC availed (I +  N above)

 

 

 

 

 

 

 

 

 

 

 

 

 

ign="bottom" width="72">

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

Paid

 

 

 

 

 

 

 

 

 

1

 

 

2

3

 

 

 

 

 

 

 

Integrated Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

As per Rule 37

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

As per Rule 39

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(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

 

 

 

 

 

 

C

 

 

As per Rule 42

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Central Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State/UT Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 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

th="8">

 

 

 

 

 

 

 

Cess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

As per Rule 43

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

As per section 17(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

Late Fee

 

 

 

 

 

 

 

Tax

UT Tax

Tax

 

 

 

 

 

/  Others

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

3

4

5

 

6

7

 

8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

claimed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

Reversal of TRAN-II credit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

H

 

 

Other reversals (pl. specify)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I

 

 

Total ITC Reversed (A to H above)

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

&n>

Total

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

sanctioned

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rejected

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

2

 

3

 

 

4

 

5

 

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies liable

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

to reverse charge

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

received from

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

registered persons

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 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, Sbottom" width="8">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

unregistered persons

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

Import of services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

Net Tax Payable on

 

 

 

 

 

 

 

 

 

Tax

 

Tax /

Tax

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 align="bottom" width="199">

 

 

 

 

 

 

 

 

 

 

 

 

 

tr>

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

demand of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total taxes paid in   F              respect of E above   

Total

 

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:

 

 

 

 

 

 

demands

 

 

 

 

 

 

 

 

 

 

G

 

 

 

 

 

 

 

 

 

 

 

pending out

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

of E above

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16

 

 

 

 

Details of credit reversed or availed

 

 

 

 

 

 

 

 

 

Description

 

Central

 

State Tax /

Integrated

 

Cess

 

 

 

 

 

 

 

 

Tax

 

UT Tax

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

4

 

 

 

 

 

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)

 

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

 

 

 

 

 

 

 

width="111">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 (+)

 

 

 

 

 

 

 

 

 

 

  
 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

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&nbsom" 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 (-)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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  f>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Debit Notes issued in respect of

 

 

 

 

 

 

 

I

 

 

transactions specified

 

 

 

 

 

 

 

 

 

 

in A to F above (+)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

Supplies declared through

 

 

 

 

 

 

 

 

 

Amendments (+)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K

 

 

Supplies reduced through

 

 

 

 

 

 

 

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

&nn="bottom" width="57">

 

 

 

 

 

 

 

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)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 d valign="bottom" width="8">

 

 

 

 

 

 

 

 

 

(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">  sp;

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12

 

 

Reversal of ITC availed during

 

 

 

 

 

 

 

 

 

 

 

 

previous financial year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

 

 

ITC availed for the previous

 

 

 

 

 

 

 

 

 

 

 

 

financial year

 

 

 

 

 

 

 

 

 

 

 

 

 

&nb"bottom" width="8">

 

 

 

 

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>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

&

 

 

 

 

 

 

 

Inward supplies (other than imports

 

 

Inputs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

and inward supplies liable to reverse

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

 

 

Capital Goods

 

 

 

 

 

 

 

 

 

 

 

 

 

charge but includes services received

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

from SEZs)

 

 

Input Services

 

 

 

 

 

 

 

 

 

 

 

 

/  Others

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

 

4

5

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

A

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

claimed

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

B

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

sanctioned

 

 

 

 

 

 

 

/p>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies received from

 

 

Inputs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

unregistered persons liable to reverse

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

 

 

Capital Goods

 

 

 

 

 

 

 

 

 

 

 

 

 

charge (other than B above) on

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

Tax

Tax /

Tax

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

1

 

 

2

3

4

5

6

 

 

 

 

Supplies received from Composition

 

 

 

 

 

 

 

 

A

 

taxpayers

 

 

 

 

 

 

 

 

 

 

B

 

Deemed supply under Section 143

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Goods sent on approval basis but not

 

 

 

 

 

 

 

 

C

 

returned

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17

 

 

 

HSN Wise Summary of outward supplies

 

 

 

 

HSN

UQC

Total

Taxable

 

Rate of Tax

Central

State

Integrated

Cess

 

 

Code

 

Quantity

Value

 

 

Tax

Tax /

Tax

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

1

 

2

3

4

 

5

6

7

8

9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18

 

 

 

 

HSN Wise Summary of Inward supplies

 

 

 

 

 

HSN

UQC

Total

 

Taxable

Rate of Tax

Central

 

State

Integrated

 

 

 

Code

 

Quantity

 

Value

 

Tax

 

Tax /

Tax

 

Cess

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

1

 

2

3

 

4

5

6

 

7

8

 

9

 

 

 

 

 

 

<

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19

 

 

 

 

 

Late fee payable and paid

 

 

 

 

 

 

 

 

 

Description

 

Payable

Paid

 

 

 

 

 

 

1

 

2

 

3

 

 

 

A

 

Central Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

State Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

/td>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Input Services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

which tax is paid and ITC availed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

Import of goods (including supplies

 

 

Inputs

 

 

 <

 

 

 

 

 

 

  

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. Terms used:

 

a.

GSTIN:

Goods and Services Tax Identification Number

b.

UQC:

Unit Quantity Code

c.

HSN:

Harmonized System of Nomenclature Code

 

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

 

  1. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows:

 

Table No.

Instructions

 

 

4A

Aggregate value of supplies made to consumers and unregistered persons on

 

which tax has been paid shall be declared here. These will include details of

 

supplies made through E-Commerce operators and are to be declared as net of

 

credit notes or debit notes issued in this regard. Table 5, Table 7 along with

 

respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be

 

used for filling up these details.

 

 

4B

Aggregate value of supplies made to registered persons (including supplies

 

made to UINs) on which tax has been paid shall be declared here. These will

 

include supplies made through E-Commerce operators but shall not include

 

supplies on which tax is to be paid by the recipient on reverse charge basis.

 

Details of debit and credit notes are to be mentioned separately. Table 4A and

 

Table 4C of FORM GSTR-1 may be used for filling up these details.

 

 

4C

Aggregate value of exports (except supplies to SEZs) on which tax has been

 

paid shall be declared here. Table 6A of FORM GSTR-1 may be used for

 

filling up these details.

 

 

4D

Aggregate 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.

 

 

4E

Aggregate 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.

 

 

4F

Details 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.

 

 

4G

Aggregate value of all inward supplies (including advances and net of credit

 

  

 

 

 

and debit notes) on which tax is to be paid by the recipient (i.e.by the person

 

filing the annual return) on reverse charge basis. This shall include supplies

 

received from registered persons, unregistered persons on which tax is levied

 

on reverse charge basis. This shall also include aggregate value of all import

 

of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these

 

details.

 

 

4I

Aggregate value of credit notes issued in respect of B to B supplies (4B),

 

exports  (4C),  supplies  to  SEZs  (4D)  and  deemed  exports  (4E)  shall  be

 

declared here. Table 9B of FORM GSTR-1 may be used for filling up these

 

details.

 

 

4J

Aggregate value of debit notes issued in respect of B to B supplies (4B),

 

exports  (4C),  supplies  to  SEZs  (4D)  and  deemed  exports  (4E)  shall  be

 

declared here. Table 9B of FORM GSTR-1 may be used for filling up these

 

details.

 

 

4K & 4L

Details of amendments made to B to B supplies (4B), exports (4C), supplies to

 

SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and

 

refund vouchers shall be declared here. Table 9A and Table 9C of FORM

 

GSTR-1 may be used for filling up these details.

 

 

5A

Aggregate value of exports (except supplies to SEZs) on which tax has not

 

been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for

 

filling up these details.

 

 

5B

Aggregate 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.

 

 

5C

Aggregate  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.

 

 

5D,5E

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

and 5F

declared here. Table 8 of FORM GSTR-1 may be used for filling up these

 

details. The value of “no supply” shall also be declared here.

 

 

5H

Aggregate  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.

 

 

5I

Aggregate  value  of  debit  notes  issued  in  respect  of  supplies  declared  in

 

5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1

 

may be used for filling up these details.

 

 

5J & 5K

Details of amendments made to exports (except supplies to SEZs) and supplies

 

to SEZs on which tax has not been paid shall be declared here. Table 9A and

 

 

 

 

 

Table 9C of FORM GSTR-1 may be used for filling up these details.

 

5N                    Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 

 

  1. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows:

 

Table No.

Instructions

 

 

6A

Total  input  tax  credit  availed  in  Table  4A  of  FORM  GSTR-3B  for  the

 

taxpayer would be auto-populated here.

 

 

6B

Aggregate 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.

 

 

6C

Aggregate value of input tax credit availed on all inward supplies received

 

from unregistered persons (other than import of services) on which tax is

 

payable on reverse charge basis shall be declared here. It may be noted that the

 

total ITC availed is to be classified as ITC on inputs, capital goods and input

 

services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these

 

details.

 

 

6D

Aggregate value of input tax credit availed on all inward supplies received

 

from registered persons on which tax is payable on reverse charge basis shall

 

be declared here. It may be noted that the total ITC availed is to be classified

 

as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM

 

GSTR-3B may be used for filling up these details.

 

 

6E

Details of input tax credit availed on import of goods including supply of

 

goods received from SEZs shall be declared here. It may be noted that the total

 

ITC availed is to be classified as ITC on inputs and capital goods. Table

 

4(A)(1) of FORM GSTR-3B may be used for filling up these details.

 

 

6F

Details of input tax credit availed on import of services (excluding inward

 

supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-

 

14

 

 

3B may be used for filling up these details.

 

 

 

6G

 

Aggregate value of input tax credit received from input service distributor

 

 

shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for

 

 

filling up these details.

 

 

 

6H

 

Aggregate value of input tax credit availed, reversed and reclaimed under the

 

 

provisions of the Act shall be declared here.

 

 

 

6J

 

The 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.

 

 

 

6K

 

Details 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.

 

 

 

6L

 

Details of transition credit received in the electronic credit ledger after filing

 

 

of FORM GST TRAN-II shall be declared here.

 

 

 

6M

 

Details 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.

 

 

 

7A,

7B,

Details of input tax credit reversed due to ineligibility or reversals required

7C,

7D,

under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here.

7E,

7F,

This column should also contain details of any input tax credit reversed under

7G

and

section 17(5) of the CGST Act, 2017 and details of ineligible transition credit

7H

 

claimed  under  FORM  GST  TRAN-I  or  FORM  GST  TRAN-II  and  then

 

subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling

 

 

 

 

up these details. Any ITC reversed through FORM ITC -03 shall be declared

 

 

in 7H.

 

 

 

8A

 

The total credit available for inwards supplies (other than imports and inwards

 

 

supplies liable to reverse charge but includes services received from SEZs)

 

 

received during 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-I.

 

 

 

8B

 

The input tax credit as declared in Table 6B and 6H shall be auto-populated

 

 

here.

 

 

 

8C

 

Aggregate 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.

 

 

 

 

 

15

8E & 8F

Aggregate value of the input tax credit which was available in FORM GSTR-

 

2A (table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns

 

shall be declared here. The credit shall be classified as credit which was

 

available  and  not  availed  or  the  credit  was  not  availed  as  the  same  was

 

ineligible. The sum total of both the rows should be equal to difference in 8D.

 

 

8G

Aggregate value of IGST paid at the time of imports (including imports from

 

SEZs) during the financial year shall be declared here.

 

 

8H

The input tax credit as declared in Table 6E shall be auto-populated here.

 

 

8K

The total input tax credit which shall lapse for the current financial year shall

 

be computed in this row.

 

 

 

  1. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.

 

  1. Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of 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

 

10 & 11Details 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.

 

12Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.

  

13                                Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months 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. Table 4(A) of FORM GSTR-3B may be used for filling up these details.

  

  1. Part VI consists of details of other information. The instructions to fill Part VI are as follows:

 

Table No.

Instructions

 

 

 

15A,

 

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

15B,

 

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

15C

and

of all the refund claims filed in the financial year and will include refunds

15D

 

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 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.

 

 

 

16A

 

Aggregate 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.

 

 

 

16B

 

Aggregate value of all deemed supplies from the principal to the job-worker in

 

 

terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act

 

 

shall be declared here.

 

 

 

16C

 

Aggregate  value  of  all  deemed  supplies  for  goods  which  were  sent  on

 

 

approval basis  but were not  returned to the principal supplier within one

 

 

eighty days of such supply shall be declared here.

 

 

17 & 18

Summary of supplies effected and received against a particular HSN code to

 

 

be reported only in this table. It will be optional for taxpayers having annual

 

 

turnover upto ? 1.50 Cr. It will be mandatory to report HSN code at two digits

 

 

level for taxpayers having annual turnover in the preceding year above ? 1.50

 

 

Cr but upto ? 5.00 Cr and at four digits’ level for taxpayers having annual

 

 

turnover above ? 5.00 Cr. UQC details to be furnished only for supply of

 

 

goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-

 

 

1 may be used for filling up details in Table 17.

 

 

 

19

 

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

 

 

 

 

<td val

 

 

 

 

 

 

 

 

FORM GSTR-9A

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(See rule 80)

 

 

 

 

 

 

 

 

 

 

 

Annual Return (For Composition Taxpayer)

 

 

 

 

 

Pt. I

 

 

 

 

 

 

 

 

Basic Details

 

 

 

 

 

 

1

 

 

Financial Year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

GSTIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3A

 

 

Legal Name

 

 

<Auto>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3B

 

 

Trade Name (if any)

 

 

<Auto>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Period of composition scheme during the year

 

 

 

 

 

 

 

 

4

 

 

(From ---- To ----)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

 

 

Aggregate Turnover of Previous Financial Year

 

 

 

 

 

 

 
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harendra: On 11 June 2019 plz tell me gst 9A manditry for inword supply

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