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2
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GSTIN
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Difference [A-(B+C)]
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E
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ITC available but not availed (out of D)
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F
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ITC available but ineligible (out of D)
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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.”.
- 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:-
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“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
- 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
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Challa
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Challa
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Descripti
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UQ
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Quantit
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Taxabl
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Type of
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Rate of tax (%)
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3A
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Legal Name
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3B
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Trade Name (if any)
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Pt. II
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Details of Outward and inward supplies declared during the financial year
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(Amount in ? in all tables)
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Nature of Supplies
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Taxable Value
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Central
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State
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Integrated
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Cess
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Value
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UT Tax
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Tax
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1
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&nd valign="bottom" width="81">
Table No.
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Instructions
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6A
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Aggregate value of all outward supplies net of debit notes / credit notes, net of
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advances and net of goods returned for the entire financial year shall be
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declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling
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up these details.
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6B
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Aggregate value of exempted, Nil Rated and Non-GST supplies shall be
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declared here.
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7A
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Aggregate value of all inward supplies received from registered persons on
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which tax is payable on reverse charge basis shall be declared here. Table 4B,
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Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these
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details.
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7B
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Aggregate value of all inward supplies received from unregistered persons
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(other than import of services) on which tax is payable on reverse charge basis
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shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4
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may be used for filling up these details.
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7C
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Aggregate value of all services imported during the financial year shall be
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declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for
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filling up these details.
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8A
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Aggregate value of all inward supplies received from registered persons on
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which tax is payable by the supplier shall be declared here. Table 4A and
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Table 5 of FORM GSTR-4 may be used for filling up these details.
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8B
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Aggregate value of all goods imported during the financial year shall be
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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 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.
- Part V consists of details of other information. The instruction to fill Part V are as follows:
Table No.
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Instructions
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15A,
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Aggregate value of refunds claimed, sanctioned, rejected and pending for
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15B,
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15C
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processing shall be declared here. Refund claimed will be the aggregate value
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and 15D
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of all the refund claims filed in the financial year and will include refunds
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which have been sanctioned, rejected or are pending for processing. Refund
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sanctioned means the aggregate value of all refund sanction orders. Refund
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pending will be the aggregate amount in all refund application for which
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acknowledgement has been received and will exclude provisional refunds
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received. These will not include details of non-GST refund claims.
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15E,
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15F
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Aggregate value of demands of taxes for which an order confirming the
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and 15G
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demand has been issued by the adjudicating authority has been issued shall be
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declared here. Aggregate value of taxes paid out of the total value of
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confirmed demand in 15E above shall be declared here. Aggregate value of
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demands pending recovery out of 15E above shall be declared here.
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16A
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Aggregate value of all credit reversed when a person opts to pay tax under the
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composition scheme shall be declared here. The details furnished in FORM
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ITC-03 may be used for filling up these details.
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16B
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Aggregate value of all the credit availed when a registered person opts out of
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the composition scheme shall be declared here. The details furnished in
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22
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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 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
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Pt. V
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Particulars of the transactions for the previous FY declared in returns of April to September of current
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FY or upto date of filing of annual return of previous FY
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whichever is earlier
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Description
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Taxable Value
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Central
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State
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Integrated
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Cess
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Tax
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Tax /
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Tax
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UT
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Tax
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1
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2
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3
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4
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5
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6
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10
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Supplies / tax declared through
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Amendments (+) (net of debit notes)
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11
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Supplies / tax reduced through
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Amendments (-) (net of credit notes)
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12
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Reversal of ITC availed during
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previous financial year
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13
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ITC availed for the previous
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financial year
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&nb2" valign="bottom" width="69">
2
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3
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4
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5
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6
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Inward supplies liable
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A
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to reverse charge
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received from
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registered persons
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sp;
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14
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Differential tax paid on account of declaration in 10 & 11 above
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Description
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Payable
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Paid
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1
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2
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3
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Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
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Pt. VI
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Other Information
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15
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Particulars of Demands and Refunds
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Details
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Central
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State Tax /
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Integrated Tax
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Cess
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Interest
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Penalty
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Late Fee
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Tax
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UT Tax
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&
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Inward supplies liable
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B
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to reverse charge
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received from
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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.
- 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.”.
- 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
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(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 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
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
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/ Others
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