Central Tax Notification No 74 of 2018 dt 31st December, 2018 under GST

Posted on 11 June 2022     Category : Notifications

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Statement- 3A [rule 89(4)]

 

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

 

 

Financial Statement but are not permissible under GST

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K

 

 

Adjustments on account of supply of goods by SEZ

 

 

 

 

 

 

 

 

units to DTA Units

 

 

 

 

(-)

 

 

 

 

 

 

 

 

 

 

 

 

 

L

 

 

<

Notification No. 742018- Central Tax, GST

  

Notification no 74/2018 Central Tax date on 31st December, 2018, GST 

Fourteenth amendment to the CGST Rules, 2017 . 

The extract of GST Notification No. 74/2018- Central Tax is given below: 

 

[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. 74/2018 – Central Tax

 

 

New Delhi, 31st December, 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. (1) These rules may be called the Central Goods and Services Tax (Fourteenth 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 12, after sub-rule (1), the following sub-rule shall be inserted, namely:-

 

?(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.?.

 

  1. In the said rules, in rule 45, in sub-rule (3), after the words ?received from a job worker?, the words, ?or sent from one job worker to another? shall be omitted.

 

  1. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:-

 

?Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).?.

 

  1. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:-

 

?Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).?.

 

  1. In the said rules, in rule 54,-

 

(a)  in sub-rule (2), the following proviso shall be inserted, namely:-

 

?Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).?.

 

(b) in sub-rule (4), the following proviso shall be inserted, namely:-

 

?Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).?.

 

  1. In the said rules, in explanation (b) to sub-rule (5) of rule 89, the following clause shall be substituted, namely:-

 

?Adjusted Total turnover? and ?relevant period? shall have the same meaning as assigned to them in sub-rule (4).?.

 

  1. In the said rules, in rule 96, in sub-rule (1), in clause (a), after the words ?export goods duly files?, the words ?a departure manifest or? shall be inserted.

 

  1. In the said rules, in rule 101, in sub-rule (1), after the words ?financial year?, the words ?or part thereof? shall be inserted.

 

  1. In the said rules, after rule 109A, the following rule shall be inserted, namely:-

 

?109B. Notice to person and order of revisional authority in case of revision. - (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.

 

 

(2)    The Revisional Authority shall, along section 108, issue a summary of the order in the final amount of demand confirmed.?.


 

with its order under sub-section (1) of FORM GST APL-04 clearly indicating

&n/td>

Turnover for the period under composition scheme

 

 

(-)

 

 

 

 

 

 

 

 

 

Paid through ITC

 

 

 

 

 

 

 

 

Payable

cash

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Centra

 

State

 

Integrat

Cess

 

 

 

 

 

 

 

 

 

 

 

l Tax

 

Tax /

 

Designation/status

 

Instructions: –

 

  1. Terms used:

 

(a)  GSTIN: Goods and Services Tax Identification Number 

  1. It is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR - 9 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately. 
  1. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for. 
  1. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-

 

Table No.   Instructions 

5A            The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons /  entities having presence over multiple States.

 

5B

Unbilled revenue which was recorded in the books of accounts on the basis of

 

accrual system of accounting in the last financial year and was carried forward

 

bsp;

 

  1. In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely-.

 

?Explanation 1. – For the purposes of this rule, the expression ?handicraft goods? has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018 as amended from time to time.?

 

  1. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:-

 

 

“138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,—

 

(a)               being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or

 

(b)               being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months:

 

Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him:

 

Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard:

 

Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.

 

Explanation:– For the purposes of this rule, the expression ?Commissioner? shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).?.

 

  1. In the said rules in rule 142, in sub-rule (5), after the words ?section 74?, the words ?or sub-section (12) of section 75? shall be inserted.

 

  1. In the said rules, for FORM GST RFD-01, the following form shall be substituted, namely:-

 

?FORM-GST-RFD-01

 

[See rule 89(1)]

 

Application for Refund

 

(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)

 

 

  1. GSTIN / Temporary

ID

 

  1. Legal Name

 

  1. Trade Name, if any

 

  1. Address

 

 

 

 

 

 

 

 

 

 

 

5.

Tax period

From <Year><Month>

To

<Year><Month>

 

 

(if

 

 

 

 

 

 

 

 

 

applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

Amount of

Act

Tax

Interest

Penalty

Fees

Others

Total

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Claimed

Central

 

 

 

 

 

 

 

 

(Rs.)

tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State / UT

 

 

 

 

 

 

 

 

 

tax

 

 

 

 

 

 

 

 

 

Integrated

 

 

 

 

 

 

 

 

 

tax

 

 

 

Late fee payable and paid

 

 

 

 

 

 

 

 

 

 

Description

 

 

Payable

Paid

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

2

3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

Central Tax

 

 

 

 

 

 

 

 

 

 

 

B

 

State Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 to the current financial year shall be declared here. In other words, when GST

 

is payable during the financial year on such revenue (which was recognized

 

earlier), the value of such revenue shall be declared here.

 

(For  example,  if  rupees  Ten   Crores  of  unbilled  revenue  existed  for  the

 

financial year 2016-17, and during the current financial year, GST was paid on

 

rupees Four  Crores of such revenue, then value of rupees Four Crores rupees

 

shall be declared here)

 

 

5C

Value of all advances for which GST has been paid but the same has not been

 

recognized as revenue in the audited Annual Financial Statement shall be

 

declared here.

Value

5D

Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017

 

shall  be  declared  here.  Any deemed  supply  which  is  already part  of  the

 

turnover  in  the  audited  Annual  Financial  Statement  is  not  required  to  be

 

included here.

 

 

5E

Aggregate value of credit notes which were issued after 31st of March for any

 

supply accounted in the current financial  year but such credit notes were

 

reflected in the annual return (GSTR-9) shall be declared here.

 

ed Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

9

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

Port

 

No.

Date

Ref

Date

No.

Date

 

 

 

 

 

 

 

 

 

 

code

 

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

4

5

6

7

8

9

10

11

12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Statement- 3A [rule 89(4)]

 

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

 

(6+7+10 -

 

 

 

 

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. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return.

 

  1. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through 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. It may be noted that all the supplies for which payment has been made through FORM GSTR-3B between July 2017 to March

 

2018 shall be declared in this part. 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

 

  

 

 

 

 

 

 

 

 

P

 

 

be paid as

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

per tables

 

 

 

 

&nbs>

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M

 

 

Adjustments in turnover under section 15 and rules

 

 

 

(+/-

 

 

 

 

 

 

 

 

 

 

thereunder

 

 

 

 

 

 

 

 

 

Cess

 

 

 

 

 

 

 

 

 

l Tax

Tax /

 

ed Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

Grounds of

(a)

Excess balance in Electronic Cash Ledger

 

 

refund

 

 

 

 

(b)

Exports of services- with payment of tax

 

 

claim

 

 

 

(c)

Exports  of  goods  /  services-  without  payment  of  tax

 

(select from

 

(accumulated ITC)

 

 

 

 

 

drop down)

 

 

 

 

 

 

 

(d)

On account of order

 

 

 

 

&bottom" width="29">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

note, if

note, if

 

 

11)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

any

 

 

 

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. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return.

 

  1. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared 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&nbsnbsp" width="8"

e

Tax

 

 

on

 

 

e

B2C)

d

 

on

 

supp

 

 

 

 

 

 

territ

 

 

 

 

Ta

 

territ

 

lier *

 

 

 

 

 

 

ory

 

 

 

 

x

 

ory

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

Tax

 

 

 

 

nbsp;

 

 

 

 

 

 

 

 

 

 

 

Tax

Tax

 

 

 

 

 

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

 

 

 

*   In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/ SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).

 

 

Statement- 2 [rule 89(2)(c)]

 

Refund Type: Exports of services with payment of tax

 

(Amount in Rs.)

 

 

" width="8">

 

 

 

 

 width="25">

 

 

 

 

return

tax

 

 

 

tax

 

UT tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

2

 

 

3

 

4

 

5

 

 

6

 

 

7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 <

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

above

 

 

 

 

 

 

<Auto>

 

 

<Auto>

 

 

 

<Auto>

 

 

<Auto>

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

amount paid

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Q

 

 

 

 

 

 

1

 

 

 

2

 

3

 

 

4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

Purchases

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

Freight / Carriage

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

Power and Fuel

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Imported goods

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Debit Notes issued in respect

 

 

 

 

 

 

 

 

 

 

I

 

 

of transactions specified

 

 

 

 

 

 

 

 

 

 

 

 

 

in A to F above (+)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

Supplies declared through

 

 

 

 

 

 

 

 

 

 

 

 

Amendments (+)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

as declared

 

 

 

 

 

 

 

 

 

 

 

 

 

Annexure-2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Certificate [rule 89(2)(m)]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

This is to certify that in respect of the refund amounting to Rs.<<>> --------------

 

 

(in words)

 

claimed by M/s-----------------

 

 

 

(Applicant‘s Name) GSTIN/ Temporary ID-------

for the tax

 

period < ----

 

>, the incidence of tax and interest, has not been passed on to any other person.

 

 

This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant:

 

Name:

 

Membership Number:

 

Place:

 

Date:

 

Note - This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

 

Instructions –

 

  1. Terms used:

 

a.  B to C:From registered person to unregistered person

 

<

b.

EGM:

Export General Manifest

c.

GSTIN:

Goods and Services Tax Identification Number

d.

IGST:

Integrated goods and services tax

 

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:

 

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&nbs43">

any

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

 

4

5

 

6

 

7

 

8

 

9

10

 

11

 

 

 

12
 

 

 

 

 

 

 

 

 

 

 

 

 

Sr.

Type

of

Order

Order

Order

Payment

 

 

 

No.

order

 

no.

date

Issuing

reference

 

 

 

 

 

 

 

 

Authority

no., if any

 

 

 

 

 

 

 

 

 

 

 

 

(i)

Assessment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(ii)

Finalization

 

 

 

 

 

 

 

 

of

 

 

 

 

 

 

 

 

 

Provisional

 

 

 

 

 

 

 

 

assessment

 

 

 

 

 

 

 

 

Sr.

Invoice details

Integrated tax

Cess

BRC/

Integrated

Integrated

Net

No.

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
 

 

 

 

Late Fee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amo

 

Determ

 

Amo

Determ

Amo

Determ

Amo

 

Determ

Amo

Determ

 

 

 

unt

 

ined

 

unt

ined

unt

ined

unt

 

ined

 

unt

ined

 

 

 

in

 

Amoun

 

in

Amoun

in

Amoun

 width="56">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

L

 

 

Supplies / tax reduced through

 

 

 

 

 

 

 

 

 

 

 

 

Amendments (-)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M

 

 

Sub-total (I to L above)

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplies and advances on

 

 

 

 

 

 

 

N

 

 

which tax is to be paid (H +

 

 

 

 

 

 

 

(Including received

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

from SEZs)

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

Rent and Insurance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Goods lost, stolen,

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

destroyed, written off

 

 

 

 

 

 

 

 

 

 

 

 

 

 

or disposed of by way

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e.

ITC:

Input tax credit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

in Annual

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

&nb0">

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 be declared under Non-GST supply (5F).

 

 

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

 

 

 

 

 

 

 

 

 

 

 

of gift or free samples

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

Royalties

 

 

 

 

 

 

 

 

 

 

 

 

 

H

 

 

Employees' Cost

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Salaries, wages,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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.

&p>

 

 

 

 

C

 

 

Refund

 

 

 

 

 

 

 

&="bottom" width="95">

 

 

 

 

 

 

 

 

/td>

 

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

 

6ATotal 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-

 

 

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

 

 

 

 

 

 

 

 

M) above

 

 

 

&nb

in

 

Amoun

in

Amoun

 

 

 

dispu

 

t

 

dispu

t

dispu

t

dispu

 

t

 

dispu

t

 

 

 

te /

 

 

 

 

 

te /

 

 

te /

 

te /

 

 

 

te /

 

 

 

 

earlie

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Penalty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Others

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(iii)

Appeal

 

 

 

 

 

 

 

 

(iv)

Any

other

 

 

 

 

 

 

 

 

order

 

 

 

 

 

 

 

 

 

(specify)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(e)

ITC accumulated due to inverted tax structure

 

 

 

 

[clause (ii) of first proviso to section 54(3)]

 

 

 

 

 

 

 

(f)

On account of supplies made to SEZ unit/ SEZ developer

 

 

 

(with payment of tax)

 

 

 

 

 

 

 

 

 

(g)

On account of supplies made to SEZ unit/ SEZ developer

 

 

 

(without payment of tax)

 

 

 

 

 

<nbsp;

 

 

 

 

 

 

 

 

 

Rejected

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pending

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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 10,11,12,13  the  returns  of  the  previous  financial  year  but  such  amendments  were and 14furnished in Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.

 

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

 

 

Table No.

Instructions

 

 

 

15A,

 

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

15B,

15C

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

and 15D

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

 

 

which have been sanctioned, rejected or are pending for processing. Refund

 

 

sanctioned means the

 

 

 

 

 

 

(please

 

 

 

 

 

 

 

 align="bottom" width="79">

FIRC

tax and

tax and

Integrated

 

 

 

 

 

cess

cess

tax and

 

 

 

 

 

involved

involved

cess

 

 

 

 

 

in debit

in credit

(6+7+10 -

 

 

 

 

 

note, if

note, if

11)

 

 

 

 

 

any

any

 

 

 

 

 

 

 

 

 

 

No.  Date  Value  Taxable  Amt.

No.  Date

 

 

 

 

 

value

 

 

 

 

 

 

 

 

 

 

1

2

3

4

5

6

7

8

9

10

11

12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

specify)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IV

 

 

 

 

 

Reconciliation of Input Tax Credit (ITC)

 

 

 

 

12

 

 

 

 

 

Reconciliation of Net Input Tax Credit (ITC)

 

 

 

 

 

ITC availed as per audited Annual Financial Statement for the

 

 

 

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

 

 >

 

 

 

 

earlier

 

 

 

 

 

 

subsequently

 

 

Name

 

 

 

 

 

 

 

 

 

Reversal of ITC availed during

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

previous financial year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State/ UT (For multi-GSTIN units under same PAN this should

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

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

 

(Amount in Rs.)

 

Sr.

 

Invoice details

Goods/

Shipping bill/ Bill of

EGM

BRC/

No.

 

 

 

 

Services

 

export

Details

FIRC

 

 

 

 

 

(G/S)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

4

5

6

7

8

9

1

11

12

13

14

15

 

 

 

 

 

 

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 
align="bottom" width="40">

 

 

 

 

 

 

Bonus etc.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

&nbdth="25">

 

tax

UT tax

 

 

 

 

 

 

 

 

 

 

 

5F

Trade discounts  which  are accounted for in the  audited Annual Financial

 

Statement but on which GST was leviable (being not permissible) shall be

 

declared here.

 

 

5G

Turnover included in the audited Annual Financial Statement for April 2017 to

 

June 2017 shall be declared here.

 

 

5H

Unbilled revenue which was recorded in the books of accounts on the basis of

 

accrual system of accounting during the current financial year but GST was

 

not payable on such revenue in the same financial year shall be declared here.

 

 

5I

Value of all advances for which GST has not been paid but the same has been

 

recognized as revenue in the audited Annual Financial Statement shall be

 

declared here.

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. If the amount stated in Table 4D of FORM GSTR-3B was not

 

 

included in table 4A of FORM GSTR-3B, then no entry should be made in

 

 

 

 

 

table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of

 

FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry

 

will come in 7E of FORM GSTR-9.

 

 

8A

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

 

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

 

pertaining to FY 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-1.

 

 

8B

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

 

here.

 

 

8C

 

 

 

 

 

 

 

 

 

 

 

 

13

 

ITC availed for the previous

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

financial year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Integrat

Centr

Stat

Ces

Place

Integrat

Centr

Stat

Ces

Place

 

(in case

 

 

 

 

 

ed tax

al tax

e/

s

 

of

ed tax

al tax

e/

 

s

of

 

No

Dat

Valu

Taxab

 

B2C)

.

 

e

e

le

 

 

 

UT

 

 

Suppl

 

 

 

 

  

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

demand of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

*   In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).

 

Statement- 2 [rule 89(2)(c)]

 

Refund Type: Exports of services with payment of tax

 

(Amount in Rs.)

 

 

Sr.

 

 

Invoice details

Integrated tax

Cess

 

BRC/

IntegratedIntegrated

 

Net

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FIRC

tax and

tax and

 

Integrated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

cess

 

 

cess

 

tax and

 

 

No.

Date

Value

Taxable

Amt.

 

 

 

5J

Aggregate value of credit notes which have been accounted for in the audited

 

Annual Financial Statement but were not admissible under Section 34 of the

 

CGST Act shall be declared here.

 

 

5K

Aggregate value of all goods supplied by SEZs to DTA units for which the

 

DTA units have filed bill of entry shall be declared here.

 

 

5L

There may be cases where registered persons might have opted out of the

 

composition scheme during the current financial year. Their turnover as per

 

the  audited  Annual  Financial  Statement  would  include  turnover  both  as

 

composition taxpayer as well as normal taxpayer. Therefore, the turnover for

 

which GST was paid under the composition scheme shall be declared here.

 

 

5M

There may be cases where the taxable value and the invoice value differ due to

 

valuation  principles  under  section  15  of  the  CGST  Act,  2017  and  rules

 

thereunder. Therefore, any difference between the turnover reported in the

 

Annual  Return  (GSTR  9)  and  turnover  reported  in  the  audited  Annual

 

Financial Statement due to difference in valuation of supplies shall be declared

 

heret">1

2

3

4

 

5

6

7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

?.

 

 

16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely:-

 

p;

 

 

 

 

 

 

 

 

?FORM GSTR - 9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

paid in

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

respect of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E above

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

demands

 

 

 

 

 

 

 

 

 

 

 idth="32">

 

 

 

 

 

 

 

[See rule 80]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Annual Return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt. I

 

 

 

&nbssp;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I

 

 

Conveyance charges

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

 

 

1

 

2

 

3

 

 

4

 

5

6

 

 

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.

 

 

8D

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

 

2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be

 

computed based on values of 8A, 8B and 8C.

 

However, there may be circumstances where the credit availed in  FORM

 

GSTR-3B was greater than the credit available in FORM GSTR-2A. In such

 

cases, the value in row 8D shall be negative.

 

 

8E & 8F

The credit which was available and not availed in FORM GSTR-3B and the

 

credit was not availed in FORM GSTR-3B as the same was ineligible shall be

 

declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to

 

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 paid in the FORM GSTR-3B 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.

 

12    &nbsvalign="bottom" width="5">

 

 

="7">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

composition scheme (+)

 

 

 

 

 

 

 

 

 

17

 

 

 

 

 

Late fee payable and paid

 

 

 

 

 

 

 

 

 

 

 

 

Description

Payable

Paid

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

2

 

3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

Central Tax

 

 

 

 

 

 

 p;                           Aggregate 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. However, any ITC which was reversed in the FY 2017-18 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19.

 

  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. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies.

 19Late fee will be payable if annual return is filed after the due date.

 

  1. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. 

Taxpayers  shall  select  ?Annual  Return?  in  the  drop  down  provided  in

 

FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.?.

 

  1. In the said rules, for FORM GSTR 9A, the following form shall be substituted, namely:-

 

 

 

 

 

 

?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 ----)

 

 

 

 

 

 

 

 

 

 

Aggregate Turnover of Previous Financial

 

 

 

 

 

5

 

 

Year

 

 

 

 

 

 

 

 

 

 

 

 

  

 

&nb

 

87">

 

 

(Amount in Rs.)

 

 

 

 

Turnover of zero rated

Net input tax

Adjusted total

Refund amount

supply of goods and

credit

turnover

(1×2÷3)

services

 

 

 

 

 

 

 

1

2

3

4

 

 

 

 

 

 

 

 

 

 

Statement-4 [rule 89(2)(d) and 89(2)(e)]

 

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

 

(Amount in Rs.)

 

idth="79">

 

GSTIN

Invoice details

Shipping

Integrated

Ces

Integrate

Integrate

Net

of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

 

 

be derived from books of accounts)

 

 

 

 

 

 

 

 

 

 

ITC booked in earlier Financial Years claimed in current

 

 

 

 

 

 

B

 

 

 

 

 

Financial Year

 

  

 

 

ITC-03 may be used for filling up these details.

 

 

 

16B

 

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

 

 

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

 

 

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

 

 

 

(Amount in ? in all tables)

 

 

 

 

 

 

 

 

 

Pt. II

 

 

Details of outward and inward supplies made during the financial year

 

 

 

 

 

Description

Turnover

Rate of

Centra

State /

Integrate

Cess

 

 

 

 

 

 

Tax

l Tax

UT

d tax

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

4

5

6

7

 

 

 

 

 

 

 

 

 

 

 

 

6

 

 

Details of Outward supplies made during the financial year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
 

 

A

 

 

Taxable

 

 

 

 

 

 

 

 

 

 

 

B

 

 

Exempted, Nil-rated

 

 

 

 

 

 

 

 

 

 

 

C

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

7

 

 

Details of inward supplies on which tax is payable on reverse charge basis (net of

 

 

 

 

 

 

debit/credit notes) for the financial year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Description

Taxable

 

Central Tax

State

 

Integrate

Cess

 

 

 

 

 

 

 

Value

 

 

 

Tax /

 

d Tax

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

 

4

 

5

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies

 

 

 

 

 

 

 

 

 

 

 

 

 

 

liable to reverse

 

 

 

 

 

 

17

 

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

 

 

 

 

 

  1. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select ?Annual Return? in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.?.

 

18. In the said rules, for FORM GSTR 9C, the following form shall be substituted, namely:-

 

 

 

 

 

 

?FORM GSTR-9C

 

 

 

 

 

 

 

 

See rule 80(3)

 

 

 

 

 

 

 

 

PART – A - Reconciliation Statement

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt. I

 

 

 

Basic Details

 

 

 

 

 

 

 

Financial

 

 

 

 

 

 

 

 

 

1

 

 

Year

 

 

 

 

 

 

 

 

 

2

 

 

GSTIN

 

 

 

 

 p>

 

 

 

 

 

 

 

 

 

6

 

 

Details of ITC availed during the financial year

 

 

 

 

 

 

Total amount of input tax credit availed through

 

 

 

&nbs>

 

 

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

N

 

 

Adjustments in turnover due to foreign exchange

 

 

 

(+/-

 

 

 

 

 

 

 

 

 

 

fluctuations

 

 

 

 

 

 

 

&nbn="bottom" width="5">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

 

 

 

 

A

 

 

charge received

 

 

 

 

 

 

 

 

 

 

 

 

 

 

from registered

 

 

 

 

 

 

 

 

 

 

 

 

 

 

persons

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies

 

 

 

 

 

 

 

 

 

 

 

 

 

 

liable to reverse

 

 

 

 

 

 

 

 

 

 

 

B

 

 

charge received

 

 

 

 

 

 

 

 

 

 

 

 

 

 

from unregistered

 

 

 

 

 

 

 

 

 

 

 

 

 

 

persons

 

 

 

 

 

 

 

 

 

 

 

C

 

 

Import of services

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net Tax Payable on

 

 

 

 

 

 

 

 

 

 

 

D

 

 

(A), (B) and (C)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

above

 

 

 

 

 

 

 

 

 

 

 

8

 

 

Details of other inward supplies for the financial year

 

 

 

 

 

 

Inward supplies

 

 

 

 

 

 

 

 

 

 

 

A

 

 

from registered

 

 

 

 

 

 

 

 

 

 

 

 

 

persons (other than

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7A above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt.

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

IV

September of current FY or upto date of filing of annual return of previous FY

 

 

 

 

 

 

 

 

 

 

 

whichever is earlier

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Description

 

 

Turnover

Centra

 

 

State

Integrate

 

Cess

 

 

 

 

 

 

 

 

 

 

 

l Tax

 

 

Tax /

d Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

&

bottom" width="51">

 

 

 

 

(h)

Recipient  of  deemed  export  supplies/  Supplier  of  deemed

 

 

 

export supplies

 

 

 

 

 

(i)                    Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid

 

 

 

 

on advance payment)

 

 

 

 

 

 

 

 

 

 

 

 

(j)

Tax paid on an intra-State supply which is subsequently held

 

 

 

to be inter-State supply and vice versa(change of POS)

 

 

 

 

 

 

 

 

 

 

(k)

Excess payment of tax, if any

 

 

 

 

 

 

 

 

 

 

 

(l)

Any other (specify)

 

 

 

 

 

 

 

 

 

 

8.

Details    of

Name of

Address

IFSC

Type of account

Account No.

 

Bank

bank

of branch

 

 

 

 

 

account

 

&np> 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Turnover (including

 

 

 

 

 

 

 

 

 

 

 

 

N

 

 

advances) (4N + 5M - 4G

 

 

 

 

 

 

 

 

 

 

 

3A

 

 

Legal Name

 

< Auto>

 

 

 

 

 

 

 

Trade Name

 

 

 

 

 

 

 

 

 

3B

ign="bottom" width="33">

UT

 

 

Suppl

 

 

 

 

 

 

tax

 

 

y

 

 

 

 

tax

 

 

y

 

 

">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

above)

 

 

 

 

 

 

 

 

 

 

 

 

Pt.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

III

 

 

Details of ITC for the financial year

 

 

 

 

 

 

Description

 

 

Type

Centra

State

 

Integrat

 

 

 

 

 

 

 

 

 

Return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

f.

POS:

Place of Supply (Respective State)

g.

SEZ:

Special Economic Zone

h.

Temporary ID:

Temporary Identification Number

i.

UIN:

Unique Identity Number

 

  1. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.

 

  1. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.

 

  1. Acknowledgement in FORM GST RFD-02will be issued if the application is found complete in all respects.

 

  1. Claim of refund on export of goods with payment of IGST shall not be processed through this application.

 

  1. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.

 

  1. Declaration shall be filed in cases wherever required.

 

  1. =Net input tax credit‘ means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.

 

  1. =Adjusted total turnover‘ means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.

 

  1. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.

 

 

  1. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.

 

  1. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.

 

  1. Details of export made without payment of tax shall be reported in Statement-3.

 

  1. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).

 

  1. =Turnover of zero rated supply of goods and services‘ shall have the same meaning as defined in rule 89(4).?.

 

  1. In the said rules, for FORM GST RFD-01A, the following form shall be substituted, namely:-

 

?FORM-GST-RFD-01 A

 

[See rules 89(1) and 97A]

 

Application for Refund (Manual)

 

(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax

 

collector and other registered taxable person)

 

p> 

 

1.

GSTIN /

 

 

 

 

 

 

 

 

 

 

 

Temporary ID

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

(GSTR 9)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

<bsp;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

 

 

Details of ITC Reversed and Ineligible ITC for the financial year

 <

 

 

(if any)

 

 

<Auto>

 

 

 

 

4

 

 

Are you liable to audit under any Act?

 

 

 

 

<<Please specify>>

 

 

 

 

 

 

 

(Amount in ? in all tables)

 

 

 

 

 

 

 

 

 

Pt.

 

 

Reconciliation of turnover declared in audited Annual Financial Statement with

 

II

 

 

 

turnover declared in Annual Return (GSTR9)</>

 

without payment of tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

&ntom" width="112">

3

4

 

 

5

6

7

 

 

 

 

 

 

 

 

 

 

 

 

 

Integrated Tax

 

 

 

 

 

 

 

 

 

 

Central Tax

 

 

 

 

 

 

 

 

 

 

State/UT Tax

 

 

 

 

 

 

 

 

 

 

Cess

 

 

 

 

 

 

 

 

 

 

Interest

 

 

 

 

 

 

 

 

 

 

Late fee

 

 

 

 

 

 

 

 

 

 

Penalty

 

 

sp;

 

 

 

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Un-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

reconciled

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

R

 

 

payment of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

width="69">

 

 

 

2.

Legal Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

O

 

 

Adjustments in turnover due to reasons not listed above

 

 

(+/-

 

&n>

 

 

 

(Amount in Rs.)

 

 

 

 

 

Turnover of zero

Net input tax

Adjusted total

 

Refund amount

rated supply of goods

credit

turnover

 

(1×2÷3)

and services

 

 

 

 

 

 

 

 

 

1

2

  

 

 

5N

Any difference between the turnover reported in the Annual Return (GSTR9)

 

and  turnover  reported  in  the  audited  Annual  Financial  Statement  due  to

 

foreign exchange fluctuations shall be declared here.

 

 

5O

Any difference between the turnover reported in the Annual Return (GSTR9)

 

and  turnover  reported  in  the  audited  Annual  Financial  Statement  due  to

 

reasoth="15">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d>

 

 

 

 

 

 

 

 

 

3.

Trade Name, if

 

 

 

 

 

 

 

 

 

 

 

any

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

 

 

 

 

 

> 

 

 

 

 

 

 

 

 

 

 

 

 

 

ITC on inward supplies (other than imports and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

inward supplies liable to reverse charge but

 

 

 

&bsp;

 

B

 

 

Supply to SEZs without

 

 

 

 

 

 

 

 

 

 

 

 

payment of tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

c)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Penalty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplies on which tax is to be

 

 

 

 

 

 

 

 

 

 

C

 

 

paid by the recipient on

 

 

 

 

 

 

 

 

 

 

 

 

 

reverse charge basis

 

 

 

 

 

 

 

 p>

 

5

 

 

 

Reconciliation of Gross Turnover

 

 

 

 

Turnover (including exports) as per audited financial

 

 

 

 

A

 

 

statements for the State / UT (For multi-GSTIN units under

 

 

 

 

 

 

 

 

 

C

 

 

includes services received from SEZs) received

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

during 2017-18 but availed during April to

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

September, 2018

 

 

 

 

 

 

 

 

  

 

1

 

 

 

2

3

 

4

5

 

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplies / tax (outward) declared

 

 

 

 

 

 

 

 

 

 

10

 

 

through Amendments (+) (net of

 

 

 

 

 

 

 

 

 

 

 

 

 

debit notes)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies liable to reverse

 

 

 

 

 

 

 

 

 

 

11

 

 

charge declared through

 

 

 

 

 

 

 

 

 

 

<

 

 

 

 

 

 

 

 

 

 

 

5.

Tax period

From <Year><Month>

To

<Year><Month>

 

 

 

 

(if applicable)

 

 

 

 

 

 

 

 

  

 

 

 

 

 

amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

same PAN the turnover shall be derived from the audited

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Annual Financial Statement)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

Exempted

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(PT1)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10

 

 

 

 

 

Reasons for un-reconciled payment of amount

 

 

 

 

 

A

 

 

Reason 1

 

 

 

 

 

 

 

 

 

<<Text>>

 

 

 

 

 

 

B

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

Amount of Refund

Act

Tax

Interest

Penalty

 

Fees

Others

 

Total

 

Claimed (Rs.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Central tax

 

 

 

 

 

 

 

 

 

 

State / UT tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Integrated tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

Grounds of

(a)

Excess balance in Electronic Cash Ledger

 

 

 

 

 

Refund Claim

 

 

 

 

 

 

 

(b)

Exports of services- with payment of tax

 

 

 

 

 

(select from drop

 

 

 

 

 

 

 

D

 

 

Difference [A-(B+C)]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

ITC available but not availed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7B

Value  of  exempted,  nil  rated,  non-GST  and  no-supply  turnover  shall  be

 

 

 

 

 

 

 

 

14

 

 

 

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

 

 

 

 

 

 

 

 

Description

 

 

Payable

Paid

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

2

3

 

 

ight">3

 

4

 

 

 

 

 

 

 

 

 

 

 

 

Statement-4 [rule 89(2)(d) and 89(2)(e)]


 

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

 

(Amount in Rs.)

 

d>

GSTIN

Invoice details

Shipping

 

Bank Charges

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

declared here. This  shall  be reported net of  credit  notes, debit  notes  and

 

amendments if any.

 

 

7C

Value of zero rated supplies (including supplies to SEZs) on which tax is not

 

paid shall be declared here. This shall be reported net of credit notes, debit

 

notes and amendments if any.

 

 

7D

Value of reverse charge supplies on which tax is to be paid by the recipient

 

shall be declared here. This shall be reported net of credit notes, debit notes

 

and amendments if any.

 

 

7E

The taxable turnover is derived as the difference between the annual turnover

 

after adjustments declared in Table 7A above and the sum of all supplies

 

(exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D

 

above.

 

 

7F

Taxable turnover as declared in Table (4N – 4G) + (10-11) of the Annual

 

Return (GSTR9) shall be declared here.

 

 

8

Reasons for non-reconciliationtd>

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

Whether   Self-Declaration   filed   by

 

Yes

No

 

Applicant u/s 54(4), if applicable

 

 

 

 

 

 

 

 

 

 

 

 

 

[DECLARATION [second proviso to section 54(3)]

 

I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

 

 

 

E

 

 

Nil Rated

 

 

 

 

 

 

 

 

 

 

F

 

 

Non-GST supply (includes =no

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

d) Fees

 

 

 

 

 

 

(Amount in Rs.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 DECLARATION [section 54(3)(ii)]

 

I hereby declare that the refund of input tax credit claimed in the application

 

does not include ITC availed on goods or services used for making =nil‘ rated or fully

 

exempt supplies.

 

Signature

 

Name –

 

Designation / Status

 

 

 

DECLARATION [rule 89(2)(f)]

 

I hereby declare that the Special Economic Zone unit /the Special Economic

 

Zone developer has not availed of the input tax credit of the tax paid by the applicant,

 

covered under this refund claim.

 

Signature

 

Name –

 

Designation / Status

 

 

DECLARATION [rule 89(2)(g)]

 

(For recipient/supplier of deemed export)

 

In case refund claimed by recipient

 

 

 

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.

 

In case refund claimed by supplier

 

 

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature

 

Name –

 

Designation / Status

 

 

 

 

UNDERTAKING

 

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section

 

(2)  of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

 

Signature

 

Name –

 

Designation / Status

 

 

 

< between adjusted annual taxable turnover as

 

derived from Table 7E above and the taxable turnover declared in Table 7F

 

shall be specified here.

 

 

 Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-

 

Table No.

Instructions

 

 

9

The table provides for reconciliation of tax paid as per reconciliation statement

 

and amount of tax paid as declared in Annual Return (GSTR 9). Under the

 

head labelled ?RC?, supplies where tax was paid on reverse charge basis by

 

the  recipient  (i.e.  the  person  for  whom  reconciliation  statement  has  been

 

prepared) shall be declared.

 

 

9P

The total amount to be paid as per liability declared in Table 9A to 9O is auto

 

populated here.

 

 

9Q

The amount payable as declared in Table 9 of the Annual Return (GSTR9)

 

shall be declared here. It should also contain any differential tax paid on Table

&nb

 

 

 

No.

Date

 

 

 

 

 

 

 

 

 

 

 

 

value

 

 

 

 

 

 

 

 

 

 

involved

involved

 

 

cess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

in debit

in credit

 

earlie

 

 

earlie

 

earlie

 

 

 

earlie

 

 

 

 

r

 

 

 

 

 

r

 

 

r

 

r

 

 

 

r

 

 

 

 

order

 

 

 

 

 

order

 

 

order

 

order

 

 

 

order

 

 

 

10 or 11 of the Annual Return (GSTR9).

 

 

10

Reasons for non-reconciliation between payable / liability declared in Table

 

9P above and the amount payable in Table 9Q shall be specified here.

 

 

11                                Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.

 

  1. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- 
 

 

Table No.

Instructions

 

 

12A

ITC availed (after reversals) as per the audited Annual Financial Statement

 

shall be declared here. There may be cases where multiple GSTINs (State-

 

wise) registrations exist on the same PAN. This is common for persons /

 

entities with presence over multiple States. Such persons / entities, will have

 

to internally derive their ITC for each individual GSTIN and declare the same

 

here. It may be noted that reference to audited Annual Financial Statement

 

includes reference to books of accounts in case of persons / entities having

 

 

Amendments (+) (net of debit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

notes)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplies / tax (outward) reduced

 

 

 

 

 

 

 

 

 

 

12

 

 

through

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amendments (-) (net of credit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

notes)

  

 

presence over multiple States.

 

 

12B

Any ITC which was booked in the audited Annual Financial Statement of

 

earlier financial year(s) but availed in the ITC ledger in the financial year for

 

which the reconciliation statement is being filed for shall be declared here.

 

This shall include transitional credit which was booked in earlier years but

 

availed during Financial Year 2017-18.

 

 

12C

Any ITC which has been booked in the audited Annual Financial Statement of

 

the current financial year but the same has not been credited to the ITC ledger

 

for the said financial year shall be declared here.

 

 

12D

ITC availed as per audited Annual Financial Statement or books of accounts

 

as derived from values declared in Table 12A, 12B and 12C above will be

 

 

 

 

 

 

tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

Deemed Exports

 

 

 

 

 

 

 

 

 

 

 

 

 

Advances on which tax has

 

 

 

 

 

 

 

 

 

 

F

 

 

been paid but invoice has not

 

 

 

(c)

Exports of goods / services- without payment of tax (accumulated ITC)

 

down)

 

 

 

(d)

ITC accumulated due to inverted tax structure [under clause (ii) of first

 

 

 

proviso to section 54(3)]

 

 

 

 

 

 

 

 

 

 

 

 

 

(e)

On account of supplies made to SEZ unit/ SEZ developer (with

 

 

 

 

payment of tax)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

 

4

5

 

6

7

8

 

9

 

10

11

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

a) Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

b)

 

 

 

 

 

 

 

(f)            On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)

 

/td>Authority

(g)    Recipient of deemed export supplies/ Supplier of deemed export

 

 

supplies

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(h)

 

 

 

 

 

 

 

 

 

On account of order

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sl.

Type of order

 

Order

Order

Order

Payment

 

 

No.

 

 

No.

date

Issuing

reference

 

 

 

 

 

 

 

 

and ITC availed

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

Import of goods (including

 

 

Inputs

 

 

 

 

 

 

 

 

 

 

K

 

 

Entertainment charges

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Stationery Expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

L

 

 

(including postage

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

etc.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M

 

 

Repair and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sr.

 

 

 

Invoice details

 

Goods/

 

Shipping bill/ Bill of

 

EGM

 

 

BRC/

No.

 

 

 

 

 

gn="bottom" width="7">

 

 

 

 

 

B

 

 

Unbilled revenue at the beginning of Financial Year

 

 

(+)

 

 

 

C

 

 

Unadjusted advances at the end of the Financial Year

 

 

(+)

 

 

 

D

 

 

Deemed Supply under Schedule I

 

 

 

 

(+)

 

 

 

 

 

 

Credit Notes issued after the end of the financial year

 

 

 

 

 

 

 

 

 

 

 n="right">(+)

 

 

 

 

 

 

 

 

ITC booked in current Financial Year to be claimed in

 

 

 

 

 

 

C

 

 

subsequent Financial Years

 

(-)

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

 

 

Details of Outward supplies made during the financial year on which tax is not

 

 

 

 

payable

 

 

 

 

 

 

 

A

 

 

Zero rated supply (Export)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

s

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

 

3

 

4

5

 

 

 

 

 

 

 

 

ITC availed as per audited financial statements or books of

 

 

 

 

 

D

 

 

account

 

 

 

 

 

 

 

 

 

<Auto>

 

 

E

 

 

 

bill/ Bill

Tax

 

s

d tax and

d tax and

Integrate

recipien

 

 

 

 

of

 

 

 

 

cess

cess

d tax and

t

 

 

 

export/

 

 

 

 

involved

involved

cess

 

 

 

 

Endorsed

 

 

 

 

in debit

in credit

(8+9+10

 

 

 

 

invoice

 

 

 

 

note, if

note, if

– 11)

 

 

 

 

by SEZ

 

 

="bottom" width="8">

 

6

7

 

8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

claimed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

<td

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

Maintenance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other Miscellaneous

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

N

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

expenses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic Details

 

 

 

 

 

 

 

1

 

 

Financial Year

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

GSTIN

 

 

 

 

 

 

 

 

 

 

 

 

3A

 

 

Legal Name

 

 

 

 

 

 

 

 

 

 

 

 

3B

 

 

Trade Name (if

 

 

 

 

 

 

supplies from SEZs)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Capital Goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

Import of services (excluding inward supplies

 

 

 

 

 

 

 

 

 

 

 

from SEZs)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

no., if any

 

 

 

 

 

 

 

 

 

 

 

(i)

Assessment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(ii)

Finalization

of

 

 

 

 

 

 

 

Provisional

 

 

 

 

 

 

 

 

assessment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(iii)

Appeal

 

 

 

 

 

 
 

<stsp;

G

 

 

pending

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

out of E

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

above

 

 

 

 

 

 

 

 

 

 

 

 

 

16

 

 

 

 

 

Details of credit reversed or availed

 

 

 

 

 

 

 

 

 

Description

Centra

 

 

State

Integrate

 

Cess

 

 

 

 

 

 

 

 

 

 

l Tax

 

 

Tax /

d Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

2

 

3

4

 

5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Credit reversed on opting in the composition

 

 

 

 

 

 

 

 

 

A

 

 

scheme (-)

 

 

 

 

 

 

 

 

 

 

 

 

Credit availed on opting out of the

 

 

 

 

 

 

 

 

 

 

 

 

&ttom" width="53">

 

 

 

 

 

 

 

 

B

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

sanctioned

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

No.

 

Date
d>

 

 

 

 

 

 

 

 

 

 

 

any)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt. II

 

 

 

 

O

 

 

Capital goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

P

 

 

Any other expense 1

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Q

 

 

Any other expense 2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

any

any

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

No

Dat

Valu

No

 

Dat

Taxabl

 

  

 

 

 

A

 

 

As per Rule 37

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

As per Rule 39

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

As per Rule 42

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

As per Rule 43

 

 

 

 

 

 

 

 

 

 

 

 

 Demand

 

 

Tax

Interest

 

Penalty

Other

Total

 

(Name of State /

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UT)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

2

 

 

3

4

 

 

5

 

6

7

 

 

 

 

 

 

 

Amount in dispute

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

/ earlier order

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

been issued (not covered under

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(A) to (E) above)

 

 

auto-populated here.

 

 

12E

Net ITC available for utilization as declared in Table 7J of Annual Return

 

(GSTR9) shall be declared here.

 

 

13

Reasons  for  non-reconciliation  of  ITC  as  per  audited  Annual  Financial

 

Statement  or  books  of  account  (Tableom" width="67">

 

 

 

 

 

 

 

Total amount of

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Details of Outward and inward supplies made during the financial year

 

 

 

 

 

 

 

 

 

 

 

(Amount in ? in all tables)

 

 

 

 

 

 

K

 

 

Supplies reduced through

 

 

 

 

 

 

 

 

 

 

 

 

Amendments (-)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

availed in the Annual Return (GSTR9) shall be specified here.

 

 

14

This table is for reconciliation of ITC declared in the Annual Return (GSTR9)

 

against the expenses booked in the audited Annual Financial Statement or

 

books of account. The various sub-heads specified under this table are general

 

expenses in the audited Annual Financial Statement or books of account on

 

which ITC may or may not be available. Further, this is only an indicative list

 

of heads under which expenses are generally booked. Taxpayers may add or

 

delete any of these heads but all heads of expenses on which GST has been

 

paid / was payable are to be declared here.

 

 

14R

Total ITC declared in Table 14A to 14Q above shall be auto populated here.

 

 

14S

Net ITC availed as declared in the Annual Return (GSTR9) shall be declared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Determined

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Place:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Signature: 

Name of the Appellate Authority / Revisional

Authority/ Tribunal / Jurisdictional Officer 

Designation: 

Jurisdiction:        

 

[F.No.20/06/16/2018-GST]

 

 

(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. 60/2018 - Central Tax, dated the 30th October, 2018, published vide number G.S.R 1075 (E), dated the 30th October, 2018.

rong>SELF- DECLARATION [rule 89(2)(l)]

 

I ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for th">

 

 

 

E

 

 

/td>

 

 

Interest

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Penalty

 

 

 

 

 

 

 

 

 

 

 

 

Amt

 

 

 

 

 

.

e

e

.

 

e

e

 

.

 

 

 

 

 

 

 

 

 

 

 

Value

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

4

 

 

 

 

E

 

 

 

(-)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

but reflected in the annual return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

 <p 

 

 

 

 

Services

 

 

export

 

 

Details

 

 

FIRC

 

 

 

 

 

 

 

 

 

 

(G/S)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

No.

 

 

Date

 

Value

 

 

Port code

 

No.

Date

 

Ref

Date

 

No.

Date

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

L

 

 

Sub-Total (H to K above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

< 

 

M

 

 

Turnover on which tax is not

 

 

 

 

 

 

 

 

 

 

 

 

 

 

to be paid (G + L above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Nature of Supplies

Taxable Value

 

Centra

State

Integrat

Cess

 

 

 

 

 

Integrated

Ces

Integrat

Integrat

Net

of

 

 

 

bill/ Bill

Tax

 

s

ed tax

ed tax

Integrat

recipie

 

 

 

 

of

 

 

 

 

and cess

and cess

ed tax

nt

 

 

 

export/

 

 

 

 

involved

involved

and cess

 

 

 

 

Endorsed

 

 

 

 

in debit

in credit

(8+9+10

 

 

 

 

invoice

 

 

 

 

note, if

note, if

– 11)

 

 

 

 

by SEZ

 

 

 

 

any

any

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

No

Dat

Valu

No

  

 

 

 

 

 

 

 

 

Other

 

 

 

 

 

 

 

 

p>

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 Trade Discounts accounted for in the audited Annual

 

 

 

 

 

 

 

 

Financial Statement but are not permissible under GST

 

 

(+)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

Turnover from April 2017 to June 2017

 

 

 

 

(-)

 

 

 

H

 

 

Unbilled revenue at the end of Financial Year

 

 

 

 

(-)

 

 

 

I

 

 

Unadjusted Advances at the beginning of the Financial

 

 

 

 

 

 

 

 

Year

 

 

 

 

(-)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt.

 

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

 

 

 

 

 

 

 

 

V

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Integrated Tax

 

 

&nbspns not listed above shall be declared here.

 

 

5Q

Annual turnover as declared in the Annual Return (GSTR 9) shall be declared

 

here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual

 

Return (GSTR 9).

 

 

6

Reasons fore period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

 

Signature

 

Name –

 

Designation / Status

 

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)


 

  1. Verification

 

I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

 

I/We declare that no refund on this account has been received by me/us earlier.

 

 

Place

 

Date


 

Signature of Authorised Signatory

 

(Name)

 

Designation/ Status

 

 

Annexure-1

 

Statement -1 [rule 89(5)]

 

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

 

 

 

 

 

(Amount in Rs.)

 

 

 

 

 

Turnover of

Tax payable

Adjusted

Net input tax

Maximum refund

 

 

 

 

 

 

 

 

 

(iv)

Any other order

 

 

 

 

 

 

 

(specify)

 

 

 

 

 

 

 

 

 

 

 

Reason 2

 

 

 

 

 

 

 

 

 

<<Text>>

 

 

 

 

 

 

C

 

 

Reason 3

 

 

 

 

 

 

 

 

 

 non-reconciliation between the annual turnover declared in the

 

audited Annual Financial Statement and turnover as declared in the Annual

 

Return (GSTR 9) shall be specified here.

 

 

7

The table provides for reconciliation of taxable turnover from the audited

 

annual turnover after adjustments with the taxable turnover declared in annual

 

return (GSTR-9).

 

 

7A

Annual turnover as derived in Table 5P above would be auto-populated here.
 

8

 

 

 

 

Other ITC related information

 

 

 

 

 

 

 

 

 

 

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

 

 

<Auto

 

<Auto

 

 

<Auto

 

 

A

 

 

 

 

 

 

 

> 

 

 

 

> 

 

 

<Auto>

> 

 

 

 

 

 

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

 

 

<Auto

 

 

 

 <;

 

 

 

 

 

 

 

 

 

 

 

Central Tax

 

 

 

 

 

 

 <<Text>>

 

 

 

 

 

 

11

 

 

Additional amount payable but not paid (due to reasons specified under Tables

 

 

 

 

 

 

 

 

 

 

6,8 and 10 above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

here. Table 7J of the Annual Return (GSTR9) may be used for filing this

 

Table.

 

 

15                                Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. 

16                                Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.

 

  1. Part V consists of the auditor‘s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 
  1. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select 

?Reconciliation Statement? in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only. 

 

 

PART – B- CERTIFICATION

 

  1. I.             &nbs> 

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

 

 

 

 

 

Inward supplies on which tax

 

 

 

 

 

 

 

 

 

 

G

 

 

is to be paid on reverse charge

 

 

 

 

 

 

 

 

 

 

 

 

 

basis

 

 

 

 

 

 

 

 

 

 

H

 

 

Sub-total (A to G above)

 

 

 

 

 

 

 

" width="56">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies liable to reverse

 

 

 

 

 

 

 

 

 

 

13

 

 

charge reduced through

 

 

 

 

 

 

 

 

 

 

 

 

 

Amendments (-) (net of credit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

Credit notes accounted for in the audited Annual

 

 

(+)

 

 

 

 

 bottom" width="19">

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

2

 

 

3

 

4

 

 

 

5

 

 

6

 

 

7

8

 

9

 

10

 

11

 

12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

notes)

 

 

 

 

 

 

 

 

 

 

 

 

 

14

 

 

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

 

 

 

 

 

 

Description

 

 

Payable

Paid

 
 

 

 

 

 

 

Credit Notes issued in respect

 

 

 

 

 

 

 

 

 

 

I

 

 

of transactions specified in (B)

 

 

 

 

 

&nbp;     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 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 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. 

5. 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 correct 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 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. 

  1. 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 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 correct subject to the 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 ………………………?. 

  1. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:- 

?FORM GST RVN-01 

[See rule 109B] 

Reference No. 

Date -

 

 

To, 

……………………………………….. 

……………………………………….. 

……………………………………….. 

GSTIN:………………………………. 

Order No. – 

Date - 


Notice under section 108 

Whereas it has come to the notice of the undersigned that decision/order passed under this Act/ the << Name of thttom" width="80">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

To be paid through Cash

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Central

 

 

State tax

 

 

Integrated tax

 

 

Cess, if

 

 

 

 

 

Description

 

 

Taxable Value

 

 

tax

 

 

/ UT tax

 

 

 

 

applicable

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

 

 

 

 

 

 

 

1

 

 

2

 

 

3

 

 

4

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

supply‘)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

Sub-total (A to F above)

 

 

 

 

 

 

 

 

 

 

 

 

 

Credit Notes issued in respect

 

 

 

 

 

 

 

m>

 

 

 

(i)

Tax paid on an intra-State supply which is subsequently held to be

 

 

inter-State supply and vice versa (change of POS)

 

 

 

 

 

 

 

 

(j)

Excess payment of tax, if any

 

 

 

 

 

 

(k)           Any other (specify) 

[DECLARATION [second proviso to section 54(3)]

 

I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

 

Signature 

Name –

 

Designation / Status].

 

 

DECLARATION [section 54(3)(ii)]

 

I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making =nil‘ rated or fully exempt supplies.

 

Signature 

Name – 

Designation / Status

 

 

 

 

DECLARATION [rule 89(2)(f)]

 

I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

 

Signature 

Name – 

Designation / Status

 

 

DECLARATION [rule 89(2)(g)] 

(For recipient/supplier of deemed export)

 

In case refund claimed by recipient 

 

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier 

 

I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.

 

Signature 

Name – 

Designation / Status

 

 

 

 

UNDERTAKING

 

I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

 

Signature 

Name – 

Designation / Status

 

 

 

SELF- DECLARATION [rule 89(2)(l)]

 

I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

 

Signature 

Name – 

Designation / Status

 

 

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 

 

 

8.   Verification

 

I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our kndth="5">

 

 

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18%

 

 

 

 

 

 

 

 

 

I/We declare that no refund on this account has been received by me/us earlier. 

 

 

Place 

Date 

Signature of Authorised Signatory 

(Name) 

Designation/ Status

 

 

Annexure-1

 

Statement -1 [rule 89(5)]

 

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

 

 

 

 

 

(Amount in Rs.)

 

 

 

 

 

Turnover of

Tax payable

Adjusted

Net input tax

Maximum refund

inverted rated

on such

total

credit

amount to be

supply of

inverted rated

turnover

 

claimed

goods and

supply of

 

 

[(1×4÷3)-2]

services

goods and

 

 

 

 

services

 

 

 

 

 

 

 

 

1

2

3

4

5

 

 

 

 

 

 

 

 

 

 

 

Statement 1A [rule 89(2)(h)]

 

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

Sl

Details of invoices

Tax paid on

Details of invoices of

Tax paid on

.

of inward supplies

inward supplies of

 

outward supplies

outward supplies

N

of inputs received

 

inputs

 

 

 

 

issued

 

 

 

 

o.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

GS

N

D

Tax

Integ

 

Cen

Stat

N

 

D

Tax

Invoic

Integ

Cen

Stat

 

 

 

inverted rated

on such

total

credit

amount to be

supply of

inverted rated

turnover

 

claimed

goods and

supply of

 

 

[(1×4÷3)-2]

services

goods and

 

 

 

 

services

 

 

 

 

 

 

 

 

1

2

3

4

5

 

 

 

 

 

 

 

 

 

 

 

 

Statement 1A [rule 89(2)(h)]

 

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

Sl

Details of invoices of

Tax paid on

Details of invoices of

Tax paid on

.

inward supplies of

inward supplies

outward supplies issued

outward supplies

N

inputs received

 

of inputs

 

 

 

 

 

 

 

o.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

GST

N

Da

Taxa

Inte

 

Cen

State

 Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by ……………..(Designation of officer) is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. 

You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. 

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM 

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits 

Place:

Signature: 

Date: 

Designation:

 

Jurisdiction / Office –.?. 

  1. In the said rules, for FORM GST APL-04, the following form shall be substituted, namely:- 

?Form GST APL-04 

[See rules 109B, sp;

 

 

 

 

 

 

 

to (E) above (-)

 

 

 

 

 

 

 

 

 

 

 

 

 

Debit Notes issued in respect

 

 

 

 

 

 

 

 

 

 

J

 

 

of transactions specified in (B)

 

 

 

 

 

 

 

 

 

 

 

 

 

to (E) above (+)

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplies / tax declared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K

 

 

 

 

 

 

 

 

 

 

 

 

through Amendments (+)

 

 

 

 

 

 

 

SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT

 

Reference no. -

Date - 

1.   GSTIN/                 Temporary 

ID/UIN - 

  1. Name of the appellant / person - 
  1. Address of the appellant / person-

 

4.

Order appealed against or intended to be revised -

Number-

Date-

5.

Appeal no.

Date-

 

 

  1. Personal Hearing – 
  1. Order in brief- 
  1. Status of order- Confirmed / Modified / Rejected 
  1. Amount of demand after appeal / revision:

 

 

 

Particu

 

Central tax

 

State / UT tax

Integrated tax

 

Cess

 

Total

 

lars

 

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

2

 

3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

H

 

 

of transactions specified

 

 

 

 

 

 

 

 

 

 

 

 

 

in A to F above (-)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

V

 

 

Auditor's recommendation on additional Liability due to non-reconciliation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

To be paid through Cash

 

 

 

 

 

 

 

 

 

 

 

 

 

 

As per section 17(5)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Integrated Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Central Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State/UT Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt. V

 

 

 

 

 

 

 

Other Information

 

 

 

 

 

 

 

15

 

 

 

 

 

 

Particulars of Demands and Refunds

 

 

 

 

 

 

 

Descriptio

 

Central

 

State Tax

 

Integrate

Cess

 

 

Interes

Penalty

 

Late

 

 

 

 

n

 

Tax

 

/ UT Tax

 

d Tax

 

 

 

t

 

 

Fee /

 

 

 

 

 

 

 

 

 

 

 

 

TIN

o.

at

able

rated

 

tral

e

o.

 

at

able

e type

rated

tral

e

 

of

 

e

Val

Tax

 

Tax

Tax

 

 

e

Val

(B2B/

Tax

Tax

Tax

 

the

 

 

ue

 

 

 

/Uni

 

 

 

ue

B2C)

 

 

/Uni

 

sup

 

 

 

 

 

 

on

 

 

 

 

 

 

 

 

 

 

 

 

 

 

28%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0.25%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0.10%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

Reversal of TRAN-I credit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

 

 

 

  

 

Others

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

f)

 

 

 

 

 

 

 

5

 

6

7

 

8

9

10

11

12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 p>

 

 

 

 

 

 

 

 

 

 

Interest

 

 

 

  width="5">

 

 

 

 

 

 

on

 

plier

 

 

 

 

 

 

terri

 

 

 

 

 

 

 

terri

 

*

 

 

 

 

 

 

tory

 

 

 

 

 

 

 

tory

 

 

 

 

 

 

 

&bottom" width="35">

No

D

Tax

Invoic

Int

Cent

State

 

 

 

IN

o.

te

ble

grat

 

tral

Tax

.

at

able

e type

egr

ral

Tax

 

of

 

 

Valu

ed

 

Tax

/Uni

 

e

Valu

(B2B/

ate

Tax

/Uni

 

the

 

 

 

 

 

 

 

 

 

 

 

 

Statement-5A [rule 89(4)]

 

Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

 

 

 

 

(Amount in Rs.)

 

 

 

 

 

Turnover of zero rated

Net input tax

Adjusted total

 

Refund amount

supply of goods and

credit

turnover

 

(1×2÷3)

services

 

 

 

 

 

 

 

 

 

 

1

2

3

4

 

 

 

 

 

 

 

 

 

Statement 5B [rule 89(2)(g)]

 

Refund Type: On account of deemed exports

 

(Amount in Rs)

 

Sl.

Details of invoices of outward

 

 

Tax paid

 

No.

su>

 

 

 

 

;

 

 

 

 

 

 

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

ITC available but ineligible

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IGST paid on import of goods (including

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

supplies from SEZ)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

by supplier/Details of invoices of

 

 

 

 

 

 

inward supplies in case refund is

 

 

 

 

 

 

 

claimed by recipient

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

GSTIN

 

No.

Date

Taxable

Integrated

Central

 

State Tax /Union

Cess

 

of the

 

 

 

Value

Tax

Tax

 

Territory Tax

 

 

supplier

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

5

6

7

 

8

9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Statement-6 [rule 89(2)(j)]

 

Refund Type: On account of change in POS (inter-State to intra-State and vice versa)

 

d valign="bottom" width="7">  

Order Details (issued in pursuance of sections 77(1) and 77(2), if any:

 

 

 

 

Oidth="69">

 

 

 

 

 

 

 

 

State/UT Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pt.

 

 

 

 

 

 

 

 

 

 

whichever is earlier

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
 

Dat

Taxabl

 

Am

 

 

 

 

 

.

e

e

.

 

e

e

 

t.

 

 

 

 

 

rder No:

 

 

 

 

 

 

 

Order Date:

 

 

 

 

 

 

 

 

 

 

 

 

(Amount in Rs.)

 

 

Reversal of TRAN-II credit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

H

 

 

Other reversals (pl. specify)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I

 

 

Total ITC Reversed (Sum of A to H above)

 

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 
 

 

 

Central

 

 

State tax

 

 

Integrated tax

 

 

Cess, if

 

 

 

 

 

 

Value

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

4

5

 

6

7

 

8

9

10

11

12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Statement-5 [rule 89(2)(d) and 89(2)(e)]

 

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)

 

 

 

 

 

 

 

 

 

 

 

l Tax

Tax /

ed Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

bottom" width="8">

 

 

 

 

 

 

Description

 

 

Value

 

 

tax

 

 

/ UT tax

 

 

 

 

applicable

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Recipients‘

 

Invoice details

Details of tax paid on transaction

Taxes re-assessed on transaction

GSTIN/

 

 

 

 

considered as intra –State / inter-State

which were held inter State / intra-

UIN

 

 

 

 

transaction earlier

 

State supply subsequently

Name

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Integrated

Central

State/CessPlace

Integrated

Central

State/CessPlace

(in case

 

 

 

 

tax

tax

UT

 

of

tax

tax

UT

 

of

B2C)

 

No.DateValueTaxable

 

 

tax

 

Supply

 

 

tax

 

Supply

 

 

 

Value

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

2

 

3

 

4

 

 

 

5

 

6

 

 

 

5%

12%

18%

28%

3%

0.25%

0.10%

 

Input Tax

 

Credit

 

Interest

Late Fee

Penalty

 

Any other

 

amount paid

 

for supplies

 

not included

 

in Annual

 

Return

 

(GSTR 9)

 

Erroneous

 

refund to be

 

paid back

 

Outstanding

 

demands to

 

be settled

 

Other (Pl.

 

specify)

 

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. **(Signature and stamp/Seal of the Auditor) 

Place: …………… 

Name of the signatory ………………… 

Membership No………………

 Date: …………… 

Full address ………………………

 

Verification of registered person:

 

I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR-9C prepared and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet etc. 

 

Signature 

Place: 

Date:

 

Name of Authorized Signad valign="bottom" width="31">

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

Input Tax credit received from ISD

 

 

 

 

 

 

 

 

 

H

 

 

Amount of ITC reclaimed (other than B above)

 

 

 

 

 

 

 

 

 

 

 

under the provisions of the Act

 

 

 

 

 

 

 

 

 

 

 

 

 

IGST credit availed on import of goods (as per

 

 

<Auto

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

H

 

 

6(E) above)

 

 

 

> 

 

 

 

 

 

 

 

 

 

 

I

 

 

Difference (G-H)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ITC available but not availed on import of

 

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

goods (Equal 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

Paid through

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I

 

 

Sub-total (B to H above)

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

Difference (I - A above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transition Credit through TRAN-I (including

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Statement-7 [rule 89(2)(k)]

 

Refund Type: Excess payment of tax, if any in case of last return filed.

 

(Amount in Rs.)

 

<

Tax period

ARN of

Date of

 

Tax Paid in Excess

 

 

return

filing

 

 

 

 

 

 

Integrated

 

Central

State/

Cess

 

 

return

tax

ITC claimed in Annual Return (GSTR9)

 

 

 

 

 

 

 

F

 

 

Un-reconciled ITC

 

 

 

 

 

 

 

 

 

ITC 1

 

 

13

 

 

 

 

 

Reasons for un-reconciled difference in ITC

 

 

 

 

A

 

 

Reason 1

 

 

 

 

 

 

<<Text>>

 

 

 

 

B

 

 

Reason 2

 

 

 

 

 

 

<<Text>>

 

 

 

 

C

 

 

Reason 3

 

 

 

 

 

 

<<Text>>

 

 

 

 

14

 

 

Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on

 

 

 

 

expenses as per audited Annual Financial Statement or books of account

 

 

 

 

 

 

 

 

 

 

Description

 

 

 

Value

 

Amount of

 

Amount of eligible

 

 

 

 

 

 

 

 

 

Total ITC

 

ITC availed

 

 

 

 

 

 

 

 

 

 

 

 

 <

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 <>

 

 

 

 

 

 

 

 

R

 

 

eligible ITC availed

 

 

 

 

 

 

 

 

 

 

 

<<Auto>>

 

 

 

 

 

 

ITC claimed in

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Annual Return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

S

 

 

(GSTR9)

 

 

 

 

 

 

 

 

&nbsp/p>

 

 

1

 

 

 

2

 

3

 

 

4

5

6

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

 

Details of advances, inward and outward supplies made during the financial year

 

 

 

 

on which tax is payable

 

 

 

 

 

 

 

 

 

A

 

 

Supplies made to un-registered

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

persons (B2C)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

&n;

 

 

 

 

 

 

 

 

 

 

 

 

Un-reconciled ITC

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

T

 

 

(ITC 2)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15

 

 

 

 

Reasons for un - reconciled difference in ITC

 

 

 

  

 

 

 

 

 

 

 

 

 

 

 

B

 

 

Supplies made to registered

 

 

 

 

 

 

 

"52">

 

 

 

 

 

 

 

 

 

VI

 

 

 

 

 

 

Other Information

 

 

 

 

 

 

 

 

 

 

 

 

Valu

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 ">A

 

 

Reason 1

 

 

 

 

 

 

 

 

<<Text>>

 

 

 

 

B

 

 

Reason 2

 

 

 

 

 

 

 

 

<<Text>>

 

 

 

 

C

 

 

Reason 3

 

 

 

 

 

 

 

 

<<Text>>

 

 

 

 

 

persons (B2B)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Zero rated supply (Export) on

 

 

 

 

 

 

 

 

 

 

C

 

 

payment of tax (except

 

 

 

 

 

 

 

 

 

 

 

 

 

supplies to SEZs)

 

 

 

 

 

 

 

 

 

 

D

 

 

Supply to SEZs on payment of

 

 

 

 

 

 

 

 

 

A

 

 

Reason 1

 

 

 

 

 

 

 

<<Text>>

 

 

 

 

 

 

 

B

 

 

Reason 2

 

 

 

 

 

 

 

<<Text>>

 

 

 

 

 

 

 

C

 

 

Reason 3

 

 

 

 

 

 

 

 

Description

 

Taxable Value

Centra

 

State

Integrat

 

Cess

 

 

 

 

 

 

 

 

 

 

 

l Tax

 

Tax /

ed Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

2

3

 

4

5

 

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplies / tax declared

 

 

 

 

 

 

 

 

 

 

 

10

 

through Amendments (+) (net

 

 

 

 

 

 

 

 

 

 

 

 

 

of debit notes)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplies / tax reduced through

 

 

 

 

 

 

 

 

 

 

 

11

 

Amendments (-) (net of credit

 

 

 

 

 

 

 

 

 

 

 

 

 

notes)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12

 

  

 

 

 

 

<<Text>>

 

 

 

 

 

 

 

 

 

 

Tax payable on un-reconciled difference in ITC (due to reasons specified in 13

 

 

 

16

 

 

 

 

 

 

 

 

 

and 15 above)

 

 

 

 

 

 

 

 

 

 

 

Description

 

 

 

 

 

Amount Payable

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Central Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State/UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

> 

 

 

 

 

 

 

 

 

K

 

 

revisions if any)

 

 

 

 

 

 

 

 

 

 

 

 

L

 

 

Transition Credit through TRAN-II

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M

 

 

Any other ITC availed but not specified above

 

 

 

 

 

 

 

 

 

 

 

 

 

N

 

 

Sub-total (K to M  above)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

O

 

 

Total ITC availed (I + N above)

 

 

 

 

 

 

 

 

 

&n

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Integrated

 

 

 

 

 

 

 

 

 

 

 

(Amount in Rs.)

 

 

 

 

 

 

 

 

Sr. No.

 

Invoice details

 

Goods/

Shipping bill/ Bill of export/

 

 

 

 

 

Services (G/S)

Endorsed invoice no.

 

 

 

 

 

 

 

 

 

 

No.

Date

 

Value

 

No.

 

Date

 

 

 

 

 

 

 

 

 

1

2

3

 

4

5

6

 

7

 

 

 

 

 

 

 

 

 

 

Statement-5A [rule 89(4)]

 

Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

 

 

 

 

(Amount in Rs.)

 

 

 

 

Turnover of zero rated

Net input tax

Adjusted total

Refund amount

supply of goods and

credit

turnover

(1×2÷3)

services

 

 

 

 

 

 

 

1

2

3

4

 

 

 

 

 

 

 

 

 

Statement 5B [rule 89(2)(g)]

 

Refund Type: On account of deemed exports

 

(Amount in Rs)

 

Sl.

Details of invoices of outward

Tax paid

No.

supplies in case refund is claimed

 

 

 

 

 

 

by supplier/Details of invoices of

 

 

 

 

 

inward supplies in case refund is

 

 

 

 

 

 

claimed by recipient

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

GSTIN

 

No.

Date

Taxable

Integrated

Central

State Tax /Union

Cess

 

of the

 

 

 

Value

Tax

Tax

Territory Tax

 

 

supplier

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

5

6

7

8

9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Statement-6 [rule 89(2)(j)]

 

Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:

 

(Amount in Rs.)

 

 

Recipien

 

Invoice details

  

 

 

 

 

 

 

 

 

 

 

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

 

 

 

 

 

 

Reconciliation of Taxable Turnover

 

 

 

 

A

 

 

Annual turnover after adjustments (from 5P above)

 

 

<Auto>

 

 

 

 

 

 

 

 

 

Value of Exempted, Nil Rated, Non-GST supplies, No-Supply

 

 

 

 

 

 

 

B

 

 

turnover

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

Zero rated supplies without payment of tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

Supplies on which tax is to be paid by the recipient on reverse

 

 

 

 

 

 

 

 

 

charge basis

 

 

 

 

 

 

 

 

 

 

 

 

P

 

 

Annual turnover after adjustments as above

 

 

 

 

 

 

 

 

<Auto>

 

 

 

Q

 

 

Turnover as declared in Annual Return (GSTR9)

 

 

 

 

 

 

 

 

 

 

 

 

R

 

 

Un-Reconciled turnover (Q - P)

 

 

 

 

 

 

 

 

 

AT1

 

 

 

6

 

 

Reasons for Un - Reconciled difference in Annual Gross Turnover

 

 

 

 

Details of tax paid on

 

Taxes re-assessed on

 

t‘s

 

 

 

 

 

 

transaction considered as intra

transaction which were

held

 

GSTIN/

 

 

 

 

 

 

–State / inter-State transaction

inter State / intra-State supply

 

UIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

15

 

 

 

 

Particulars of Demands and Refunds

 

 

 

 

 

 

 

 

Details

 

Central

State Tax

 

Integrated Tax

Cess

 

Intere

Penalty

 

Late

 

 

 

 

 

 

 

Tax

/ UT Tax

 

 

 

 

st

 

 

Fee /

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

s

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

3

 

4

5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

claimed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

Taxable turnover as per adjustments above (A-B-C-D)

 

 

<Auto>

 

 

 

 

F

 

 

Taxable turnover as per liability declared in Annual Return

 

 <

e

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

2

 

3

4

5

 

6

7

8

9

 

10

 

11

12

13

 

14

15

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Statement-7 [rule 89(2)(k)]

 

 

 

 

 

 

 

 

 

Refund p> 

 

 

 

 

 

 

 

 

 

(GSTR9)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

Unreconciled taxable turnover (F-E)

 

 

 

 

 

 

 

 

 

AT 2

 

 

 

8

 

 

Reasons for Un - Reconciled difference in taxable turnover

 

 

 

 

A

 

 

Reason 1

 

 

 

 

 

 

 

 

<<Text>>

 

 

 

 

B

 

 

Reason 2

 

 

 

 

 

 

 

 

<<Text>>

 

 

 

 

C

 

 

Reason 3

 

 

 

 

 

 

 

 

<<Text>>

 

 

 

 

Pt.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

III

 

 

 

 

 

 

Reconciliation of tax paid

 

 

 

 

sanction

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rejected

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pending

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

demand

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

of taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

taxes

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

paid in

 

 

 

 

 

 

 

 

 

 

 

 

 

 

respect

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

of E

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

above

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

demands

 

&nbrong>

 

 

 

 

 

 

 

 

 

9

 

 

Reconciliation of rate wise liability and amount payable thereon

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax payable

 

 

 

 

 

 

 

Description

 

 

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(Amount in Rs.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax period

 

ARN of

 

 

Date of

 

 

 

Tax Payable

 

 

 

 

 

 

 

 

 

 

return

 

 

filing

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Integrated

 

 

Central

State/

 

Cess

 

 

 

 

 

 

 

 Taxable Value

 

 

Central

 

 

State tax

 

 

Integrated Tax

 

 

Cess, if

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

tax

 

 

/ UT tax

 

 

 

 

applicable

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

2

 

 

3

 

 

 

4

 

 

5

 

 

 

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

 

5%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B

 

 

5% (RC)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C

 

 

12%

 

 

 

 

 

 

 

&p;

 

 

 

 

 

A

 

 

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

 

<Auto

<Auto

 

 

<Auto

 

 

 

 

FORM GSTR-3B)

 

> 

 

 

> 

 

<Auto>

> 

 

 

 

 

Inward supplies (other than

 

 

Inputs

 

 

 

 

 

 

 

 

 

 

 

 

imports and inward supplies

 

 

Capital Goods

 

 

 

 

 

 

 

 

 

B

 

 

liable to reverse charge but

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Input Services

 

 

 

 

 

 

 

 

 

 

 

 

includes services received

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

from SEZs)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies received from

 

 

Inputs

 

 

 

 

 

 

 

 

 

 

 

 

unregistered persons liable to

 

 

Capital Goods

 

 

 

 

  

 

 

 

 

 

 

 

 

 

 

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

Centra

State

Integrat

Cess

 

 

 

 

 

 

 

 

 

l Tax

Tax /

ed Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

3

 

 

 

4

5

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplies received from

 

 

 

 

 

 

 

 

 

A

 

 

Composition taxpayers

 

 

 

 

 

 

 

 

 

 

 

 

Deemed supply under Section

 

 

 

 

 

 

 

 

 

B

 

 

143

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Goods sent on approval basis

 

 

 

 

 

 

 

 

 

C

 

 

but not returned

 

 

 

 

 

 

 

 

 

 

17

 

 

 

 

 

HSN Wise Summary of outward supplies

 

 

 

HSN

 

UQC

 

Total

Taxable

Rate of Tax

Centra

 

State

Integrat

Cess

 

Cod

 

 

 

Quanti

Value

 

l Tax

 

Tax /

ed Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

e

 

 

ty

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

3

 

4

 

5

6

 

7

8

 

9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18

 

 

 

 

 

 

 

 

C

 

 

reverse charge (other than B

 

 

Input Services

 

 

 

 

 

 

 

 

 

 

 

 

above) on which tax is paid &

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

ITC availed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inward supplies received from

 

 

Inputs

 

 

 

 

 

 

 

 

 

 

 

 

registered persons liable to

 

 

Capital Goods

 

 

 

 

 

 

 

 

 

D

 

 

reverse charge (other than B

 

 

Input Services

 

 

 

 

 

 

 

 

 

 

 

 

above) on which tax is paid

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

<nbsp;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

12% (RC)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E

 

 

18%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F

 

 

18% (RC)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G

 

 

28%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

H

 

 

28% (RC)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I

 

 

3%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J

 

 

0.25%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

K

 

 

0.10%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

L

 

 

Interest

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M

 

 

Late Fee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

N

 

 

Penalty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

O

 

 

Others

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

amount to

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 width="11">

 

HSN Wise Summary of Inward supplies

 

 

 

 

HSN

 

UQC

Total

 

Taxable

 

Rate of Tax

Centra

 

State

Integrat

 

 

 

Cod

 

 

Quanti

 

Value

 

 

l Tax

 

Tax /

ed Tax

 

Cess

 

e

 

 

ty

 

 

 

 

 

 

UT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

2

3

 

4

 

5

6

 

7

8

 

9

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

19

 

 

 

 

<


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