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

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

Posted on 11 June 2022 Category : Notifications

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from SEZs)

Capital Goods

Import of services (excluding inward supplies from

SEZs)

Input Tax credit received from ISD

Import of Goods

Pt. III

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

Description

Total tax payable

Paid

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Late fee

Penalty

bsp;<bsp;

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

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

provisions of the Act

Sub-total (B to H above)

Difference (I - A above)

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

Supplies / tax (outward) declared

Transition Credit through TRAN-I (including revisions if

any)

Transition Credit through TRAN-II

Any other ITC availed but not specified above

through Amendments (+) (net of

debit notes)

Inward supplies liable to reverse

charge declared through

Amendments (+) (net of debit notes)

Supplies / tax (outward) reduced

through

Sub-total (K to M above)

Total ITC availed (I + N above)

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

Amendments (-) (net of credit notes)

Inward supplies liable to reverse

charge reduced through

Amendments (-) (net of credit notes)

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

Description

Payable

Paid

Integrated Tax

As per Rule 37

As per Rule 39

As per Rule 42

Central Tax

State/UT Tax

Cess

As per Rule 43

As per section 17(5)

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
if	by job	by job				No.	date	work	UQ	Quantit
unregistere	worker	worker				under	under	done	UQ	Quantit
unregistere	worker	worker				under	under	done	C	y
d	under	under				which	which	by job	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

nbsp;

¢er">F

Reversal of TRAN-I credit

Interest

Pt. V

Other Information

Particulars of Demands and Refunds

Description

Central

State Tax /

Integrated

Cess

Interest

Penalty

(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

Quantit

Origin

Natur

Losses &

State of

n No.

challan

n of goods

e of

wastes

job worker

issued

challan

job

by job

No.

date

work

Quantit

unregistere

worker

under

done

under

which

by job

Late Fee

Tax

UT Tax

Tax

/ Others

Total

Refund

claimed

Reversal of TRAN-II credit

Other reversals (pl. specify)

Total ITC Reversed (A to H above)

&n>

Total

Refund

sanctioned

Total

which

goods

worke

goods

have

been

sent

receive

for job

d back

work

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

GSTIN /

Invoice

Descriptio

Quantit

Origin

Natur

Losses &

State of

No. in

date in

n of

e of

wastes

job worker

case

goods

challan

job

supplie

no.

date

work

unregister

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

under

done

Quantit

premise

which

by job

s of job

goods

worke

worker

have

="9">

Refund

Rejected

Total

Refund

have

issued

been

by the

sent

Princip

for job

work

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

year

Pending

Other ITC related information

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

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

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tr>

Total

demand of

taxes

Total taxes paid in F respect of E above

Total

demands

pending out

of E above

Details of credit reversed or availed

Description

Central

State Tax /

Integrated

Cess

Tax

UT Tax

Tax

Taxable

Exempted, Nil-rated

Instructions:

Multiple entry of items for single challan may be filled.

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.

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.

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…………………	”.

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

Total

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

Financial Year

GSTIN

Legal Name

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

Credit reversed on opting in the composition

scheme (-)

Credit availed on opting out of the composition

scheme (+)

Late fee payable and paid

2" valign="bottom" width="69">

Inward supplies liable

to reverse charge

received from

registered persons

ITC on inward supplies (other than imports and inward

supplies liable to reverse charge but includes services

received from SEZs) received during 2017-18 but availed

during April to September, 2018

Inward supplies liable

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 4^th 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.

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 appliclign="bottom" width="35">

Description

Payable

Paid

Central Tax

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: –

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

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.

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:

able interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.”.

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.”.

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.

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.’.

In the said rules, with effect from the 23^rd 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 18^th 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 18^th October, 2017 or notification No. 40/2017-Central Tax (Rate), dated the

23^rd 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 23^rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the

23^rd 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 23^rd October, 2017 has been availed; or

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

Section 3, Sbottom" width="8">

unregistered persons

Import of services

Net Tax Payable on

Tax

Tax /

Tax

Difference [A-(B+C)]

ITC available but not availed (out of D)

ITC available but ineligible (out of D)

Tax

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

filed during the financial year

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

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

Inward supplies from

registered persons

(other than 7A above)

Supplies made to un-registered

persons (B2C)

Supplies made to registered persons

(B2B)

Zero rated supply (Export) on

payment of tax (except supplies to

SEZs)

Supply to SEZs on payment of tax

Deemed Exports

videnumber G.S.R 1272(E), dated the 13^th October, 2017 or notification No. 79/2017-Customs, dated the 13^thOctober, 2017 published in the Gazette of India, Extraordinary, Part II,

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

October, 2017.”.

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.”.

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 -

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>>

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:

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

GSTIN -

(a) Legal name -

(b) Trade name, if any –

3. Period: Quarter - Year -

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

Descripti

Quantit

Taxabl

Type of

Rate of tax (%)

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

Table No.

Instructions

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.

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

declared here.

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.

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.

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.

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.

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

declared here.

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&nbsv>

Other

Advances on which tax has been

paid but invoice has not been issued

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

Inward supplies on which tax is to be

paid on reverse charge basis

Sub-total (A to G above)

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.

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 f width="111">

			Credit Notes issued in respect of
	I		transactions specified in (B) to (E)
	I		above (-)
			above (-)

			Debit Notes issued in respect of
	J		transactions specified in (B) to (E)
	J		above (+)
			above (+)

	K		Supplies / tax declared through
	K		Amendments (+)
			Amendments (+)

	L		Supplies / tax reduced through
	L		Amendments (-)
			Amendments (-)
	M		Sub-total (I to L above)
	N		Supplies and advances on which tax
	N		is to be paid (H + M) above
			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
	5		financial year
			financial year

	A		Zero rated supply (Export) without
	A		payment of tax
			payment of tax
				urnished 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.”;

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 19^th June, 2017, published vide number G.S.R 610 (E), dated the 19^th June, 2017 and last amended vide notification No. 29/2018-Central Tax, dated the 6^th July, 2018, published vide number G.S.R 611 (E), dated the 6^th July, 2018.

h="35">

IGST paid on import of goods (including supplies from

SEZ)

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

above)

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Difference (G-H)

ITC available but not availed on import of goods (Equal

to I)

Total ITC to be lapsed in current financial year

<Auto>

(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

Supply to SEZs without payment of

tax

Supplies on which tax is to be paid

by the recipient on reverse charge

basis

Exempted

Central

State

Integrated

Cess

Tax

Tax /

Tax

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Late fee

Penalty

&nbom" width="7">

Nil Rated

Non-GST supply

Sub-total (A to F above)

Credit Notes issued in respect of

transactions specified

in A to F above (-)

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

Supplies / tax declared through

Amendments (+) (net of debit notes)

Supplies / tax reduced through

Amendments (-) (net of credit notes)

Debit Notes issued in respect of

transactions specified

in A to F above (+)

Supplies declared through

Amendments (+)

Supplies reduced through

Reversal of ITC availed during

previous financial year

ITC availed for the previous

financial year

&nbn="bottom" width="57">

Amendments (-)

Sub-Total (H to K above)

Turnover on which tax is not to be

paid (G + L above)

Total Turnover (including advances)

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

Description

Payable

Paid

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Pt. VI

Other Information

Particulars of Demands and Refunds

Details

Central

State Tax /

Integrated Tax

Cess

Interest

Penalty

Late Fee

Tax

UT Tax

&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"> nbsp;

Tax

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

Total amount of input tax credit availed through FORM

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

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/ Others

Total

Refund

claimed

Total

Refund

sanctioned

Inward supplies (other than imports

Inputs

and inward supplies liable to reverse

Capital Goods

charge but includes services received

from SEZs)

Input Services

Total

Refund

Rejected

Total

Refund

Pending

Total

demand of

taxes

Total

taxes paid

in respect

of E

above

Total

demands

pending

out of E

above

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

Inward supplies received from

Inputs

unregistered persons liable to reverse