Notification no 56/2019 Central Tax date on 14th November, 2019, GST

 

 

Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] 

 The extract of GST Notification No. 56/2019- Central Tax is given below: 

Notification No. 56/2019- 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. 56/2019 – Central Tax 

 

New Delhi, the 14^th November, 2019

 

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. (1) These rules may be called the Central Goods and Services Tax (Seventh Amendment) Rules, 2019.

 

(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),-

 

(i)   in FORM GST RFD-01, in Annexure 1,

 

(a) for Statement 1A, the following Statement shall be substituted, namely:-

 

“Statement 1A [rule 89(2)(h)]

 

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

 

Details of documents of inward

Tax paid on

Details of documents

Tax paid on

supplies received of inputs

inward

of outward supplies

outward

received

supplies

issued

supplies

T

yp

GS

Ty

S

e

TIN

Ty

P

Ta

pe

Ty

Ta

l.

of

Int

C

Sta

Int

C

Sta

of

pe

o

xa

of

pe

xa

N

In

N

D

egr

en

te/

N

D

egr

en

te/

o

w

Sup

of

o./

rt

a

bl

ate

tr

U

Ou

of

a

bl

ate

tr

U

plier

Do

C

e

tw

Do

o

e

.

ar

/Sel

cu

B/

o

t

V

d

al

T

ard

cu   .

t

V

d

al

T

d

E

e

Ta

T

Ta

e

Ta

T

Ta

f

me

d

al

Su

me

al

S

x

ax

x

x

ax

x

GS

nt

e

ue

ppl

nt

ue

up

TIN

y

pl

y

1

2

3

4

5

6

7

8

9

10

11

12

13

1

1

16

17

18

19

4

5

B2

B/                                                                 _”;

B2

C

 

(b) for Statement 2, the following Statement shall be substituted, namely:-

 

“Statement 2 [rule 89(2)(c)]

 

Refund Type: Export of services with payment of tax (accumulated ITC)

 

 

Sr.

Document Details

Integrated

BRC/ FIRC

Cess

Type of

Taxable

No.

No.

Date

Value

Tax

No.

Date  Value

Document

value

1

2

3

4

5

7

8

9

10

11

12

”;

(c) for Statement 3, the following Statement shall be substituted, namely:-

“Statement 3 [rule 89(2)(b) and rule 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

Document Details

Goods

Shipping bill/

EGM

BRC/ FIRC

Bill of export

Details

/

Sr. N

Por

Re

Type of

Servic

o.

No

Dat

Valu

t

No

Dat

f

Dat

No

Dat

Valu

Docume

es

nt

.

e

e

(G/S)

cod

.

e

No

e

.

e

e

e

.

1

2

3

4

5

6

7

8

9

10

11

12

13

14

 

 (d) for Statement 4, the following Statement shall be substituted, namely:-

 

“Statement 4 [rule 89(2)(d) and rule 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

 

 

Shipping

bill/ Bill of

Document Details

export/

GSTIN

Endorsed

Taxable

Integrated

invoice by

of

Cess

SEZ

Value

Tax

recipient

“For FY 2017-18 and 2018-19, the registered person shall have an

option to either report the breakup of input tax credit as inputs and

capital goods or report the entire input tax credit under the “inputs”

row only.”;

(D.)

against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, after the

entry ending with the words, figures and letters “in 7E of FORM

GSTR-9.”, the following entry shall be inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have an

option to either fill his information on reversals separately in Table 7A

to 7E or report the entire amount of reversal under Table 7H only.

However, reversals on account of TRAN-1 credit (Table 7F) and

TRAN-2 (Table 7G) are to be mandatorily reported.”;

(E.)

against serial number 8A,-

 

(I)    for the letters and figures, “FY 2017-18”, the words “the financial year for which the return is being for” shall be substituted;

 

(II)  before the words, “It may be noted”, the word, letters and figures, “For FY 2017-18,” shall be inserted;

 

(III)after the entry ending with the words “auto-populated in this table.”, the following entry shall be inserted, namely:-

“For FY 2018-19,  It  may be noted that the FORM GSTR-2A generated as on the 1^st November, 2019 shall be auto-populated in this table. For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).”;

 

(F.)  against serial number 8B, after the entry ending with the words “be auto-populated here.”, the following entry shall be inserted, namely:-“For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).” ;

 

(G.)  against serial number 8C,–

(I)   before the words, “Aggregate value of”, the word, letters and figures, “For FY 2017-18,” shall be inserted;

 

(II)  after the entry ending with the words “shall be declared here.”, the following entry shall be inserted, namely:-

 

“For FY 2018-19, 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 April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here.”;

 

(III)after the entry ending with the words “for filling up these details.”, the following entry shall be inserted, namely:-

“For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).”;

 

(H.)    against serial number 8D, after the entry ending with the words “shall be negative.”, the following entry shall be inserted, namely:-

 

“For FY 2017-18 and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification).” ;

 

(d) in paragraph 7,–

 

(A.)	before the words and letter “Part V consists”, the word, letters and
	figures “For FY 2017-18,” shall be inserted;
(B.)	after the entry ending with the words and figures “April 2018 to March
	2019”, the following entry shall be inserted, namely :-
	“For FY 2018-19, Part V consists of particulars of transactions for the
	previous financial year but paid in the FORM GSTR-3B between
	April 2019 to September 2019.”;
(C.)	in the Table, in second column ,-
(I)	against serial number 10 & 11,
	(1.) before the words, “Details of additions”, the word, letters and
	figures, “For FY 2017-18,” shall be inserted;

(2.) after the entry ending with the words “shall be declared here.”, the following entry shall be inserted, namely:-

 

“For FY 2018-19, Details 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 2019 to September 2019 shall be declared here.”;

(II) against serial number 12,

 

(1.) before the words, “Aggregate value of”, the word, letters and figures, “For FY 2017-18,” shall be inserted;

 

(2.) after the entry ending with the words “filling up these details.”, the following entry shall be inserted, namely:-

“For FY 2018-19, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.”;

(III)               against serial number 13, –

 

(1.) before the words, “Details of ITC for”, the word, letters and figures, “For FY 2017-18,” shall be inserted;

 

(2.) after the entry ending with the words, letters and figures “annual return for FY 2018-19.”, the following entry shall be inserted, namely:-

 

“For FY 2018-19, 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 2019 to September 2019 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2018-19 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2019-20, the details of such ITC reclaimed shall be furnished in the annual return for FY 2019-20. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.”;

 

(e) in paragraph 8, in the Table, in second column ,–

 

(A.)   against serial number 15A, 15B, 15C and 15D, after the words and letters “details of non-GST refund claims.”, the words and figures “For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.” shall be inserted;

(B.)   against serial number 15E, 15F and 15G, after the words “shall be declared here.”, the words, letters and figures “For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.” shall be inserted;

 

(C.)  against serial number 16A, after the words “filling up these details.”, the words, letters and figures “For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.” shall be inserted;

 

(D.)   against serial number 16B and serial number 16C, after the words “shall be declared here.”, the words, letters and figures “For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.” shall be inserted;

 

(E.)   against serial number 17 & 18, after the words “value of inward supplies.”, the words, letters and figures “For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.” shall be inserted;

 

1. In the said rules, in FORM GST GSTR-9C, in the instructions, in paragraph 2,

 

(i)    for the letters and figures, “FY 2017-18”, the words “current financial year” shall be substituted;

 

(ii)   before the words, “The details for the”, the word, letters and figures “For FY 2017-18,” shall be inserted;

 

(iii)in Paragraph 4, in the Table, in second column,–

 

(a)  against serial number 5B and serial number 5C, after the entry ending with the words and brackets “shall be declared here.”, the following entry shall be inserted, namely:-

 

“For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.”; 

(b)  against serial number 5D, after the entry ending with the words “not required to be included here.”, the following entry shall be inserted, namely:-

 

“For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.”;

 

(c)  against serial number 5E and serial number 5F, after the entry ending with the words “shall be declared here.”, the following entry shall be inserted, namely:-

 

“For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.”;

 

(d)  against serial number 5G, after the entry ending with the words “shall be declared here.”, the following entry shall be inserted, namely:-“For FY 2017-18, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.”;

 

(e)  against serial number 5H, serial number 5I, serial number 5J, serial number 5K, serial number 5L, serial number 5M and serial number 5N, after the entry ending with the words “shall be declared here.”, the following entry shall be inserted, namely:-

 

“For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.”;

 

(iv) in paragraph 6, in second column ,– 

(A.)   against serial number 12B, after the entry ending with the words and figures “availed during Financial Year 2017-18.”, the following entry shall be inserted, namely:- 

“For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.”;

 (B.)  against serial number 12C, after the entry ending with the words “ shall be declared here.”, the following entry shall be inserted, namely:- 

“For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.”;

(C.)  against serial number 14, after the entry ending with the words “are to be declared here.”, the following entry shall be inserted, namely:- 

“For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this Table.”; 

(v)  for Part B, the following shall be substituted, namely:-

 

“PART – B- CERTIFICATION

 

1. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:

 

 

* I/we have examined the—

 

(a) balance sheet as on ………

 

(b)  the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and

 

(c)  the cash flow statement (if available) for the period beginning from ……..…to ending on

 

………, —attached herewith, of M/s …………… (Name), …………………….…………

 

(Address), ..…………………(GSTIN).

 

2. Based on our audit I/we report that the said registered person—

 

*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder

 

*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:

1.

 

2.

 

3.

 

3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:

 

…………………………………….

 

…………………………………….

 

3. (b) *I/we further report that, -

 

(A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.

(B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books.

 

(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement (if available) are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and **

……………………additional place of business within the State.

 

4. The documents required to be furnished under section 35 (5) of the CGST Act / SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act / SGST Act is annexed herewith in Form No. GSTR-9C.

1. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and fair subject to following observations/qualifications, if any:

(a) ……………………………………………………………………………………

 

(b) ……………………………………………………………………………………

 

(c) ……………………………………………………………………………………

 

………………………………………

 

………………………………………

 

**(Signature and stamp/Seal of the Auditor) Place: ……………

 

Name of the signatory …………………

 

Membership No……………… Date: ……………

Full address ………………………

 

II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn

 

up by a person other than the person who had conducted the audit of the accounts:

 

*I/we report that the audit of the books of accounts and the financial statements of M/s.

 

………...........…………………. (Name and address of the assessee with GSTIN) was

 

conducted by M/s. …………………………………………..………. (full name and address

 

of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I/we annex hereto a copy of their audit report dated

……………………………. along with a copy of each of :-

 

(a) balance sheet as on ………

 

(b)  the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on …….,

 

(c)  the cash flow statement (if available) for the period beginning from ……..…to ending on

 

………, and

 

(d)  documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.

2. I/we report that the said registered person—

 

*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder: 1.

2.

 

3.

 

3. The documents required to be furnished under section 35 (5) of the CGST Act / SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act / SGST Act is annexed herewith in Form No.GSTR-9C.

 

4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and fair subject to the following observations/qualifications, if any: