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

Posted on 11 June 2022 Category : Notifications

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, 31^st 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) 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.

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.?.

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.

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).?.

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).?.

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).?.

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).?.

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.

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

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

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 23^rd 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 23^rd October, 2018 as amended from time to time.?

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).?.

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.

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)

GSTIN / Temporary

Legal Name

Trade Name, if any

Address

Tax period

From <Year><Month>

(if

applicable)

Amount of

Act

Tax

Interest

Penalty

Fees

Others

Total

Refund

Claimed

Central

(Rs.)

tax

State / UT

tax

Integrated

tax

Value

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 -

Cess

Total

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

11)

any

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: –

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.

It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return.

Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :

Table No.

Instructions

Aggregate turnover for the&nbsnbsp" width="8"p>

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

Adjustments on account of supply of goods by SEZ

units to DTA Units

(-)

Debit Notes issued in respect

of transactions specified

in A to F above (+)

Supplies declared through

Amendments (+)

financial year previous to the year for which the return is being filed. For

example for the annual return for FY 2017-18, the aggregate turnover of FY

2016-17 shall be entered into this table. It is the sum total of turnover of all

taxpayers registered on the same PAN.

Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:

Table No.

Instructions

Aggregate value of all outward supplies net of debit notes / credit notes, net of

advances and net of goods returned for the entire financial year shall be

declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling

up these details.

Aggregate value of exempted, Nil Rated and&nbs43">

any

/td>

Turnover for the period under composition scheme

(-)

Paid through ITC

Payable

cash

Centra

State

Integrat

Cess

l Tax

Tax /

Designation/status

Instructions: –

Terms used:

(a) GSTIN: Goods and Services Tax Identification Number

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.

The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.

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.

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

;

Sr.

Type

Order

Payment

No.

order

no.

date

Issuing

reference

Authority

no., if any

(i)

Assessment

(ii)

Finalization

Provisional

assessment

declared here.

Aggregate value of all inward supplies received from registered persons on

which tax is payable on reverse charge basis shall be declared here. Table 4B,

Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these

details.

Aggregate value of all inward supplies received from unregistered persons

(other than import of services) on which tax is payable on reverse charge basis

shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4

may be used for filling up these details.

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

declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for

filling up these details.

Aggregate value of all inward supplies received from registered persons on

which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.

&p>

Refund

&="bottom" width="95">

(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

Refund

Pending

Total

8B Aggregate value of all goods imported during the financial year shall be declared here.

Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:

Table No.Instructions

Details of additions or amendments to any of the supplies already declared in 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.

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 /td>

Late fee payable and paid

Description

Payable

Paid

Central Tax

State Tax

Verification:

Place

Signature

Name of Authorised

Signatory

Date

Designation / Status

Instructions: –

Terms used:

a.	GSTIN:	Goods and Services Tax Identification Number
b.	UQC:	Unit Quantity Code
c.	HSN:	Harmonized System of Nomenclature Code

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.

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.

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

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

be paid as

per tables

width="25">

return

tax

UT tax

above

<Auto>

Total

amount paid

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)

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.

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.

Aggregate value of credit notes which were issued after 31^st 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

Tax

Adjustments in turnover under section 15 and rules

(+/-

thereunder

Cess

l Tax

Tax /

ed Tax

Tax

Purchases

Freight / Carriage

Power and Fuel

Imported goods

(Including received

from SEZs)

Rent and Insurance

Goods lost, stolen,

destroyed, written off

or disposed of by way

of gift or free samples

Royalties

Employees' Cost

(Salaries, wages,

Bonus etc.)

&nbdth="25">

tax

UT tax

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.

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

June 2017 shall be declared here.

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.

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.

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.

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.

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.

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

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

?FORM GSTR - 9

[See rule 80]

Annual Return

Pt. I

&nbssp;

Conveyance charges

Details of ITC availed during the financial year

Total amount of input tax credit availed through

&nbs>

)

Adjustments in turnover due to foreign exchange

(+/-

fluctuations

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

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Late fee

Penalty

sp;

)

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

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.

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

and turnover reported in the audited Annual Financial Statement due to

reasoth="15">

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

Description

Payable

Paid

ight">3

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.)

GSTIN

Invoice details

Shipping

Bank Charges

Entertainment charges

Stationery Expenses

(including postage

etc.)

Repair and

Maintenance

Other Miscellaneous

expenses

Basic Details

Financial Year

GSTIN

Legal Name

Trade Name (if

any)

Pt. II

Capital goods

Any other expense 1

Any other expense 2

Total amount of

Details of Outward and inward supplies made during the financial year

(Amount in ? in all tables)

Supplies reduced 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 –

Terms used:

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

<2">

EGM:

Export General Manifest

GSTIN:

Goods and Services Tax Identification Number

IGST:

Integrated goods and services tax

Sub-Total (H to K above)

td valign="bottom" width="17">

Integrat

Turnover on which tax is not

to be paid (G + L above)

Nature of Supplies

Taxable Value

Centra

State

Integrat

Cess

Integrated

Ces

Integrat

Net

bill/ Bill

Tax

ed tax

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.

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.

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.

recipie

and cess

ed tax

export/

involved

and cess

Endorsed

in debit

in credit

(8+9+10

invoice

note, if

– 11)

by SEZ

any

Dat

Valu

Other

d valign="bottom" width="81">

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.

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.

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.

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.

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.

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

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

Integrated Tax

&nbspns not listed above shall be declared here.

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).

Reasons for 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.

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).

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

Other ITC related information

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

<Auto

<Auto>

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

<Auto

Central Tax

State/UT Tax

Cess

Interest

Pt.

whichever is earlier

Dat

Taxabl

Value

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

Tax

eligible ITC availed

<<Auto>>

ITC claimed in

Annual Return

(GSTR9)

&nbsp/p>

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

on which tax is payable

Supplies made to un-registered

persons (B2C)

&n;

Un-reconciled ITC

(ITC 2)

Tax

B2C)

supp

territ

lier *

ory

Tax

nbsp;

Tax

* 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/

Integrated

Net

No.

Late Fee

Amo

Determ

Amo

Determ

Amo

Determ

Amo

Determ

Amo

Determ

unt

ined

unt

ined

unt

ined

unt

ined

unt

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

Reasons for un - reconciled difference in ITC

Supplies made to registered

"52">

Other Information

Valu

">A

Reason 1

<<Text>>

Reason 2

<<Text>>

Reason 3

<<Text>>

persons (B2B)

Zero rated supply (Export) on

payment of tax (except

	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
	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.

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		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.

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.

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

here.

supplies to SEZs)

Supply to SEZs on payment of

Reason 1

<<Text>>

Reason 2

<<Text>>

Reason 3

Description

Taxable Value

Centra

State

Integrat

Cess

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.

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.

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

SEZs) during the financial year shall be declared here.

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

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

be computed in this row.

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.

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 &nbs"52">

l Tax

Tax /

ed Tax

Tax

Supplies / tax declared

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.

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.?.

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)

through Amendments (+) (net

of debit notes)

Supplies / tax reduced through

Amendments (-) (net of credit

notes)

<<Text>>

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

Pt. I

Basic Details

Financial Year

GSTIN

Legal Name

<Auto>

Trade Name (if any)

<Auto>

Period of composition scheme during the year

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

Aggregate Turnover of Previous Financial

Year

and 15 above)

Description

Amount Payable

Central Tax

State/UT

(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

d tax

Tax

Details of Outward supplies made during the financial year

revisions if any)

Transition Credit through TRAN-II

Any other ITC availed but not specified above

Sub-total (K to M above)

Total ITC availed (I + N above)

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

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

Taxable

Exempted, Nil-rated

Total

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

Tax

Inward supplies

liable to reverse

ttom" width="65">

ined

Amoun

width="56">

Supplies / tax reduced through

Amendments (-)

Sub-total (I to L above)

Supplies and advances on

which tax is to be paid (H +

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

Territory Tax

supplier

charge received

from registered

persons

Inward supplies

liable to reverse

charge received

from unregistered

persons

Import of services

Net Tax Payable on

(A), (B) and (C)

above

Details of other inward supplies for the financial year

Inward supplies

from registered

persons (other than

7A above)

Import of Goods

Pt.

III

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

Description

Total tax payable

Paid

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Late fee

Penalty

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

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

)

Reconciliation of Taxable Turnover

Annual turnover after adjustments (from 5P above)

<Auto>

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

turnover

l Tax

Tax /

d Tax

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)

Zero rated supplies without payment of tax

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

charge basis

Annual turnover after adjustments as above

<Auto>

Turnover as declared in Annual Return (GSTR9)

Un-Reconciled turnover (Q - P)

AT1

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

Particulars of Demands and Refunds

Details

Central

State Tax

Integrated Tax

Cess

Intere

Penalty

Late

Tax

/ UT Tax

(k)

Excess payment of tax, if any

(l)

Any other (specify)

Details of

Name of

Address

IFSC

Type of account

Account No.

Bank

bank

of branch

account

&np>

Total Turnover (including

advances) (4N + 5M - 4G

Fee /

Other

Total

above)

Pt.

III

Details of ITC for the financial year

Description

Type

Centra

State

Integrat

Return

POS:

Place of Supply (Respective State)

SEZ:

Special Economic Zone

Temporary ID:

Temporary Identification Number

UIN:

Unique Identity Number

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

Debit entry shall be made in electronic credit or cash ledger a valign="bottom" width="3">

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

t the time of filing the application.

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

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

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.

Declaration shall be filed in cases wherever required.

=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.

=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.

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

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.

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

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

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).

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

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)

GSTIN /

Temporary ID

(GSTR 9)

Un-

reconciled

payment of

width="69">

Legal Name

Trade Name, if

any

Address

ITC on inward supplies (other than imports and

inward supplies liable to reverse charge but

of E

above

Total

demands

&nbrong>

Reconciliation of rate wise liability and amount payable thereon

Tax payable

includes services received from SEZs) received

during 2017-18 but availed during April to

September, 2018

Supplies / tax (outward) declared

throu>

Description

(Amount in Rs.)

Tax period

ARN of

Date of

Tax Payable

return

filing

Integrated

Central

State/

Cess

debit notes)

Inward supplies liable to reverse

charge declared through

Tax period

From <Year><Month>

(if applicable)

amount

(PT1)

Reasons for un-reconciled payment of amount

Reason 1

<<Text>>

Amount of Refund

Act

Tax

Interest

Penalty

Fees

Others

Total

Claimed (Rs.)

Central tax

State / UT tax

Integrated tax

Cess

Total

Grounds of

(a)

Excess balance in Electronic Cash Ledger

Refund Claim

(b)

Exports of services- with payment of tax

(select from drop

Difference [A-(B+C)]

ITC available but not availed

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

Taxable Value

Central

State tax

Integrated Tax

Cess, if

tax

/ UT tax

applicable

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

amendments if any.

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.

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.

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.

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

Return (GSTR9) shall be declared here.

Reasons for non-reconciliationtd>

Whether Self-Declaration filed by

Yes

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.

Signature

Name –

Designation / Status?]

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
	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.

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

5% (RC)

12%

&p;

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

<Auto

FORM GSTR-3B)

<Auto>

Inward supplies (other than

Inputs

imports and inward supplies

Capital Goods

liable to reverse charge but

Input Services

includes services received

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

Deemed Exports

Advances on which tax has

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)

(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

Payment

No.

date

Issuing

reference

and ITC availed

Import of goods (including

Inputs

from SEZs)

Inward supplies received from

Inputs

unregistered persons liable to

Capital Goods

pending

out of E

supplies from SEZs)

Capital Goods

Import of services (excluding inward supplies

from SEZs)

no., if any

(i)

Assessment

above

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

Tax

Supplies received from

Composition taxpayers

Deemed supply under Section

143

Goods sent on approval basis

but not returned

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

Tax

(ii)

Finalization

Provisional

assessment

(iii)

Appeal

<stsp;

pending

out of E

above

Details of credit reversed or availed

Description

Centra

State

Integrate

Cess

l Tax

Tax /

d Tax

Tax

Credit reversed on opting in the composition

scheme (-)

Credit availed on opting out of the

10. Place of supply wise details of IGST demand

Place of Supply

Demand

Tax

Interest

Penalty

Other

Total

(Name of State /

UT)

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.

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

Statement or books of account (Table 12D) and the net ITC (Table12E)

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

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 19^th June,2017, published vide number G.S.R 610 (E), dated the 19^th June, 2017 and last amended vide notification No. 60/2018 - Central Tax, dated the 30^th October, 2018, published vide number G.S.R 1075 (E), dated the 30^th 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 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.)

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>>

Reason 3

<<Text>>

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.

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.

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

I. &nbs>

Inward supplies on which tax

is to be paid on reverse charge

basis

Sub-total (A to G above)

" width="56">

Inward supplies liable to reverse

charge reduced through

Amendments (-) (net of credit

notes)

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

Description

Payable

Paid

Credit Notes issued in respect

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:

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

…………………………………….

valign="bottom" width="71">

reverse charge (other than B

Input Services

above) on which tax is paid &

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) ……………………………………………………………………………………

………………………………………

**(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 …….,

(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.

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.

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) …………………………….…………………………….………………………

………………………………………

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

Place: ……………

Name of the signatory …………………

Membership No……………… Date: ……………

Full address ………………………?.

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

(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)]

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">

ITC availed for the previous

financial year

Integrat

Centr

Stat

Ces

Place

Integrat

Centr

Stat

Ces

Place

(in case

ed tax

al tax

ed tax

al tax

Dat

Valu

Taxab

B2C)

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

demand of

taxes

Total taxes

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)]

Details of invoices

Tax paid on

Details of invoices of

Tax paid on

of inward supplies

inward supplies of

outward supplies

of inputs received

inputs

issued

Tax

Integ

Cen

Stat

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

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

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

Details of invoices of

Tax paid on

Details of invoices of

Tax paid on

inward supplies of

inward supplies

outward supplies issued

outward supplies

inputs received

of inputs

GST

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 –.?.

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

of transactions specified in (B)

to (E) above (+)

Supplies / tax declared

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 -

Name of the appellant / person -

Address of the appellant / person-

4.	Order appealed against or intended to be revised -	Number-	Date-
5.	Appeal no.	Date-

Personal Hearing –

Order in brief-

Status of order- Confirmed / Modified / Rejected

Amount of demand after appeal / revision:

Particu

Central tax

State / UT tax

Integrated tax

Cess

Total

lars

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Pt. V

Other Information

Particulars of Demands and Refunds

Descriptio

Central

State Tax

Integrate

Cess

Interes

Penalty

Late

Tax

/ UT Tax

d Tax

Fee /

TIN

able

rated

tral

able

e type

rated

tral

Val

Tax

Val

(B2B/

Tax

the

/Uni

M) above

&nb

Amoun

dispu

te /

earlie

Penalty

Others

="bottom" width="45">

B2C)

/Uni

sup

28%

0.25%

0.10%

Interest

width="5">

plier

terri

tory

&bottom" width="35">

Tax

Invoic

Int

Cent

State

ble

grat

tral

Tax

able

e type

egr

ral

Tax

Valu

Tax

/Uni

Valu

(B2B/

ate

Tax

/Uni

the

(please

align="bottom" width="79">

FIRC

tax and

Integrated

cess

tax and

involved

cess

in debit

in credit

(6+7+10 -

note, if

11)

any

No. Date Value Taxable Amt.

No. Date

value

1	2	3	4	5	6	7	8	9	10	11	12


				specify)
				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
				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

* 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

Integrated

cess

tax and

No.

Date

Value

Taxable

Amt.

="7">

composition scheme (+)

Late fee payable and paid

Description

Payable

Paid

Central Tax

No.

Date

value

involved

cess

in debit

in credit

earlie

order

ITC availed

Inward supplies received from

Inputs

registered persons liable to

Capital Goods

reverse charge (other than B

Input Services

above) on which tax is paid

<nbsp;

12% (RC)

18%

18% (RC)

28%

28% (RC)

0.25%

0.10%

Interest

Late Fee

Penalty

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

Tax

a) Tax

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

payable

Zero rated supply (Export)

Other

paid in

respect of

E above

Total

demands

&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

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.)

GSTIN

Invoice details

Shipping

Integrated

Ces

Integrate

Net

be derived from books of accounts)

ITC booked in earlier Financial Years claimed in current

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.

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

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

Year

GSTIN

Legal Name

< Auto>

Trade Name

ign="bottom" width="33">

Suppl

tax

Tax

Cess

<bsp;

Details of ITC Reversed and Ineligible ITC for the financial year

(if any)

<Auto>

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

turnover declared in Annual Return (GSTR9)</>

without payment of tax

Supply to SEZs without

payment of tax

Interest

Penalty

Supplies on which tax is to be

paid by the recipient on

reverse charge basis

Reconciliation of Gross Turnover

Turnover (including exports) as per audited financial

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

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)

Exempted

Nil Rated

Non-GST supply (includes =no

d) Fees

(Amount in Rs.)

Sr.

Invoice details

Goods/

Shipping bill/ Bill of

EGM

BRC/

No.

gn="bottom" width="7">

Unbilled revenue at the beginning of Financial Year

(+)

Unadjusted advances at the end of the Financial Year

(+)

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

subsequent Financial Years

(-)

ITC availed as per audited financial statements or books of

account

<Auto>

bill/ Bill

Tax

d tax and

Integrate

recipien

cess

d tax and

export/

involved

cess

Endorsed

in debit

in credit

(8+9+10

invoice

note, if

– 11)

by SEZ

any

Dat

Valu

Dat

Taxabl

As per Rule 37

As per Rule 39

As per Rule 42

As per Rule 43

/td>

Interest

Penalty

Amt

Value

(-)

but reflected in the annual return

Services

export

Details

FIRC

(G/S)

No.

Date

Value

Port code

No.

Date

Ref

Date

No.

Date

Total

Refund

claimed

<td

Total

Refund

sanctioned

Total

No.

Date

No.

Trade Discounts accounted for in the audited Annual

Financial Statement but are not permissible under GST

(+)

Turnover from April 2017 to June 2017

(-)

Unbilled revenue at the end of Financial Year

(-)

Unadjusted Advances at the beginning of the Financial

Year

(-)

Credit notes accounted for in the audited Annual

(+)

bottom" width="19">

supply‘)

Sub-total (A to F above)

Credit Notes issued in respect

of transactions specified

in A to F above (-)

Pt.

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

To be paid through Cash

As per section 17(5)

Reversal of TRAN-I credit

Others

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

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

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