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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) 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
&n;
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
Date
Designation / Status
Instructions: –
- Terms used:
a.
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GSTIN:
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Goods and Services Tax Identification Number
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b.
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UQC:
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Unit Quantity Code
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c.
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HSN:
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Harmonized System of Nomenclature Code
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- 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.
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Instructions
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4A
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Aggregate value of supplies made to consumers and unregistered persons on
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which tax has been paid shall be declared here. These will include details of
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supplies made through E-Commerce operators and are to be declared as net of
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credit notes or debit notes issued in this regard. Table 5, Table 7 along with
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P
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be paid as
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per tables
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&nbsgn="bottom" width="7">
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1
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4
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A
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Purchases
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B
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Freight / Carriage
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C
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Power and Fuel
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Imported goods
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D
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e
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Tax
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on
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e
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B2C)
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d
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on
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supp
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territ
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Ta
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territ
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lier *
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ory
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x
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ory
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Tax
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Tax
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nbsp; |
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1
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9
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10
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11
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12
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13
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14
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15
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* 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.)
- 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.?
- 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
ID
- Legal Name
- Trade Name, if any
- Address
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5.
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Tax period
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From <Year><Month>
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To
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<Year><Month>
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(if
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applicable)
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width="25">
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return
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tax
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tax
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UT tax
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1
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2
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3
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4
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5
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6
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7
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ttom" width="8">
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(Including received
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from SEZs)
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E
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Rent and Insurance
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Goods lost, stolen,
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F
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destroyed, written off
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or disposed of by way
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Sr.
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Invoice details
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Integrated tax
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Cess
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BRC/
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Integrated
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Integrated
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Net
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No.
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Late Fee
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Amo
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Determ
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Amo
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Determ
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Amo
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Determ
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Amo
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Determ
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Amo
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Determ
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unt
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ined
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unt
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ined
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unt
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ined
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unt
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ined
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unt
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<
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above
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<Auto>
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<Auto>
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<Auto>
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<Auto>
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Total
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amount paid
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Q
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of gift or free samples
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G
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Royalties
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H
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Employees' Cost
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(Salaries, wages,
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Bonus etc.)
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&nbdth="25">
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tax
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UT tax
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5F
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Trade discounts which are accounted for in the audited Annual Financial
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Statement but on which GST was leviable (being not permissible) shall be
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declared here.
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5G
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Turnover included in the audited Annual Financial Statement for April 2017 to
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June 2017 shall be declared here.
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5H
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Unbilled revenue which was recorded in the books of accounts on the basis of
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accrual system of accounting during the current financial year but GST was
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not payable on such revenue in the same financial year shall be declared here.
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5I
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Value of all advances for which GST has not been paid but the same has been
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recognized as revenue in the audited Annual Financial Statement shall be
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declared here.
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5J
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Aggregate value of credit notes which have been accounted for in the audited
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Annual Financial Statement but were not admissible under Section 34 of the
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CGST Act shall be declared here.
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5K
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Aggregate value of all goods supplied by SEZs to DTA units for which the
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DTA units have filed bill of entry shall be declared here.
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5L
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There may be cases where registered persons might have opted out of the
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composition scheme during the current financial year. Their turnover as per
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the audited Annual Financial Statement would include turnover both as
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composition taxpayer as well as normal taxpayer. Therefore, the turnover for
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which GST was paid under the composition scheme shall be declared here.
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5M
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There may be cases where the taxable value and the invoice value differ due to
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valuation principles under section 15 of the CGST Act, 2017 and rules
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thereunder. Therefore, any difference between the turnover reported in the
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Annual Return (GSTR 9) and turnover reported in the audited Annual
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Financial Statement due to difference in valuation of supplies shall be declared
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heret">1
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5
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7
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?.
16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely:-
p;
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?FORM GSTR - 9
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[See rule 80]
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Annual Return
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Pt. I
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&nbssp;
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I
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Conveyance charges
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J
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1
2
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6
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6.
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Amount of
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Act
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Tax
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Interest
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Penalty
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Fees
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Others
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Total
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Refund
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Claimed
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Central
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(Rs.)
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tax
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State / UT
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tax
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Integrated
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tax
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as declared
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Annexure-2
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Certificate [rule 89(2)(m)]
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This is to certify that in respect of the refund amounting to Rs.<<>> --------------
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(in words)
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claimed by M/s-----------------
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(Applicant‘s Name) GSTIN/ Temporary ID-------
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for the tax
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period < ----
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>, the incidence of tax and interest, has not been passed on to any other person.
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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
b.
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EGM:
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Export General Manifest
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c.
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GSTIN:
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Goods and Services Tax Identification Number
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d.
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IGST:
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Integrated goods and services tax
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e.
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ITC:
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Input tax credit
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in Annual
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&nb0">
respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be
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used for filling up these details.
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4B
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Aggregate value of supplies made to registered persons (including supplies
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made to UINs) on which tax has been paid shall be declared here. These will
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include supplies made through E-Commerce operators but shall not include
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supplies on which tax is to be paid by the recipient on reverse charge basis.
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Details of debit and credit notes are to be mentioned separately. Table 4A and
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Table 4C of FORM GSTR-1 may be used for filling up these details.
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4C
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Aggregate value of exports (except supplies to SEZs) on which tax has been
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paid shall be declared here. Table 6A of FORM GSTR-1 may be used for
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filling up these details.
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Value
Port
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No.
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Date
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Ref
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Date
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No.
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Date
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code
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No.
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1
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2
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3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
|
11
|
12
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|
|
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(6+7+10 -
|
|
|
|
ined
|
|
|
|
in
|
|
Amoun
|
|
in
|
Amoun
|
in
|
Amoun
|
width="56">
|
|
|
|
|
|
|
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L
|
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|
Supplies / tax reduced through
|
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|
Amendments (-)
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M
|
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|
Sub-total (I to L above)
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|
Supplies and advances on
|
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|
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|
N
|
|
|
which tax is to be paid (H +
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
M) above
|
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|
|
&nb
in
|
|
Amoun
|
in
|
Amoun
|
|
|
|
dispu
|
|
t
|
|
dispu
|
t
|
dispu
|
t
|
dispu
|
|
t
|
|
dispu
|
t
|
|
|
|
te /
|
|
|
|
|
|
te /
|
|
|
te /
|
|
te /
|
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|
te /
|
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|
earlie
|
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Penalty
|
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|
Others
|
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|
|
|
|
|
|
"WordSection38">
|
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
|
|
|
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|
Cess
|
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|
Total
|
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|
|
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"> /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.
|
|
|
- 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 cred
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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: –
- 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
|
|
|
5
|
Aggregate turnover for the&nbsnbsp" width="8"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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Debit Notes issued in respect
|
|
|
|
|
|
|
|
|
|
|
I
|
|
|
of transactions specified
|
|
|
|
|
|
|
|
|
|
|
|
|
|
in A to F above (+)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
J
|
|
|
Supplies declared through
|
|
|
|
|
|
|
|
|
|
|
|
|
Amendments (+)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
tom" width="112">
3
4
|
|
|
5
|
6
|
7
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Integrated Tax
|
|
|
|
|
|
|
|
|
|
|
Central Tax
|
|
|
|
|
|
|
|
|
|
|
State/UT Tax
|
|
|
|
|
|
|
|
|
|
|
Cess
|
|
|
|
|
|
|
|
|
|
|
Interest
|
|
|
|
|
|
|
|
|
|
|
Late fee
|
|
|
|
|
|
|
|
|
|
|
Penalty
|
|
sp; |
|
|
|
)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
(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
|
|
|
>
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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">
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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.)
GSTIN
|
Invoice details
|
Shipping
|
|
Bank Charges
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
p>
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
* 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.
|
|
|
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
|
="7">
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
B
|
|
|
composition scheme (+)
|
|
|
|
|
|
|
|
|
|
17
|
|
|
|
|
|
Late fee payable and paid
|
|
|
|
|
|
|
|
|
|
|
|
|
Description
|
Payable
|
Paid
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
|
|
|
2
|
|
3
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A
|
|
|
Central Tax
|
|
|
|
|
|
|
|
|
No.
Date
|
|
|
|
|
|
|
|
|
|
value
|
|
|
|
|
|
|
|
|
|
|
involved
|
involved
|
|
|
cess
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
in debit
|
in credit
|
|
earlie
|
|
|
earlie
|
|
earlie
|
|
|
|
earlie
|
|
|
|
|
r
|
|
|
|
|
|
r
|
|
|
r
|
|
r
|
|
|
|
r
|
|
|
|
|
order
|
|
|
|
|
|
order
|
|
|
order
|
|
order
|
|
|
|
order
|
|
|
|
|
|
K
|
|
|
Entertainment charges
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Stationery Expenses
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
L
|
|
|
(including postage
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
etc.)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M
|
|
|
Repair and
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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.
|
|
|
- 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 &nbsn="bottom" width="29">
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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">
th="5">
|
|
|
|
|
N
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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.
- 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
(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.
- 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 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)
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(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
|
|
|
|
|
|
|
|
|
|
|
 idth="15">
|
|
|
|
|
|
|
|
|
|
|
|
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/
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
|
2
|
|
3
|
|
4
|
5
|
|
6
|
7
|
8
|
|
9
|
|
10
|
11
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
a) Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
b)
|
|
|
|
|
|
|
|
|
|
|
|
|
expenses
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Basic Details
|
|
|
|
|
|
|
|
1
|
|
|
Financial Year
|
|
|
|
|
|
|
|
|
|
|
|
|
2
|
|
|
GSTIN
|
|
|
|
|
|
|
|
|
|
|
|
|
3A
|
|
|
Legal Name
|
|
|
|
|
|
|
|
|
|
|
|
|
3B
|
|
|
Trade Name (if
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
any)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Pt. II
|
|
|
|
|
O
|
|
|
Capital goods
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
P
|
|
|
Any other expense 1
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Q
|
|
|
Any other expense 2
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
6
|
7
|
|
8
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A
|
|
|
Refund
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
claimed
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
<td
|
|
|
|
Total
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
F
|
|
|
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
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.)
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.
|
|
|
|
17
|
|
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
|
|
|
|
|
|
|
|
|
|
1
|
|
|
Year
|
|
|
|
|
|
|
|
|
|
2
|
|
|
GSTIN
|
|
|
|
|
;
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
Total amount of
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Details of Outward and inward supplies made during the financial year
|
|
|
|
|
|
|
|
|
|
|
|
(Amount in ? in all tables)
|
|
|
|
|
|
|
K
|
|
|
Supplies reduced through
|
|
|
|
|
|
|
|
|
|
|
|
|
Amendments (-)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tax /
|
|
d Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
UT
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
|
2
|
|
3
|
|
4
|
|
5
|
6
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Inward supplies
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
liable to reverse
|
|
|
|
|
|
|
|
|
|
|
|
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 registere2">
|
|
|
|
|
|
|
|
|
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
|
ttom" width="53">
|
|
|
|
|
|
|
B
|
|
|
Refund
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
sanctioned
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
|
|
|
No.
|
|
Date
|
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
|
|
|
|
|
|
|
|
|
d
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
3A
|
|
|
Legal Name
|
|
< Auto>
|
|
|
|
|
|
|
|
Trade Name
|
|
|
|
|
|
|
|
|
|
3B
ign="bottom" width="33">
UT
|
|
|
Suppl
|
|
|
|
|
|
|
tax
|
|
|
y
|
|
|
|
|
tax
|
|
|
y
|
|
">
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cess
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
 ns 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 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.
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
State/UT Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cess
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Pt.
|
|
|
|
|
|
|
|
whichever is earlier
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Dat
|
Taxabl
|
|
Am
|
|
|
|
|
|
.
|
e
|
e
|
.
|
|
e
|
e
|
|
t.
|
|
|
|
|
|
|
|
|
|
|
|
Value
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
2
|
3
|
4
|
5
|
|
6
|
7
|
|
8
|
9
|
10
|
11
|
12
|
|
|
|
|
|
|
|
|
|
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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)
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l Tax
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Tax /
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ed Tax
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UT
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">
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Penalty
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Pt.
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Particulars of the transactions for the previous FY declared in returns of April to
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IV
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September of current FY or upto date of filing of annual return of previous FY
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whichever is earlier
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Description
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Turnover
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Centra
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State
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Integrate
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Cess
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<bsp; |
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7
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Details of ITC Reversed and Ineligible ITC for the financial year
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(if any)
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<Auto>
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4
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Are you liable to audit under any Act?
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<<Please specify>>
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(Amount in ? in all tables)
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Pt.
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Reconciliation of turnover declared in audited Annual Financial Statement with
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II
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turnover declared in Annual Return (GSTR9)</>
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without payment of tax
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B
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Supply to SEZs without
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payment of tax
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Interest
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c)
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Tax
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<>
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R
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eligible ITC availed
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<<Auto>>
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ITC claimed in
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Annual Return
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S
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(GSTR9)
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 /p>
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1
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2
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3
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5
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6
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4
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Details of advances, inward and outward supplies made during the financial year
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on which tax is payable
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A
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Supplies made to un-registered
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persons (B2C)
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&n;
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Un-reconciled ITC
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T
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(ITC 2)
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15
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Reasons for un - reconciled difference in ITC
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B
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Supplies made to registered
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"52">
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VI
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Other Information
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Valu
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">A |
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Reason 1
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<<Text>>
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B
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Reason 2
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<<Text>>
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C
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Reason 3
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<<Text>>
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persons (B2B)
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Zero rated supply (Export) on
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C
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payment of tax (except
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supplies to SEZs)
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D
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Supply to SEZs on payment of
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A
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Reason 1
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<<Text>>
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B
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Reason 2
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<<Text>>
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C
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Reason 3
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Description
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Taxable Value
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Centra
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State
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Integrat
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Cess
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Penalty
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Supplies on which tax is to be
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C
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paid by the recipient on
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reverse charge basis
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p>
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5
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Reconciliation of Gross Turnover
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Turnover (including exports) as per audited financial
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A
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statements for the State / UT (For multi-GSTIN units under
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l Tax
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Tax /
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d Tax
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UT
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Tax
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&
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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
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on advance payment)
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(j)
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Tax paid on an intra-State supply which is subsequently held
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to be inter-State supply and vice versa(change of POS)
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l Tax
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Tax /
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ed Tax
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UT
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Tax
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1
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6
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Supplies / tax declared
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(k)
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Excess payment of tax, if any
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(l)
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Any other (specify)
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8.
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Details of
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Name of
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Address
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IFSC
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Type of account
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Account No.
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Bank
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bank
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of branch
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account
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&np>
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Total Turnover (including
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N
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advances) (4N + 5M - 4G
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above)
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Pt.
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III
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Details of ITC for the financial year
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Description
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Type
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Centra
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State
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Integrat
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Return
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f.
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POS:
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Place of Supply (Respective State)
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g.
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SEZ:
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Special Economic Zone
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h.
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Temporary ID:
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Temporary Identification Number
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i.
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UIN:
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Unique Identity Number
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- 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"9">
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