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. (1) These rules may be called the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018.

 

(2)   Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

 

 

1. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:-

 

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

 

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

 

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

 

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

 

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

 

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

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

?Explanation 1. – For the purposes of this rule, the expression ?handicraft goods? has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 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.?

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

?FORM-GST-RFD-01

 

[See rule 89(1)]

 

Application for Refund

 

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

 

 

1. GSTIN / Temporary

ID

 

1. Legal Name

 

1. Trade Name, if any

 

1. Address

5.

Tax period

From <Year><Month>

To

<Year><Month>

(if

applicable)

 

Statement- 3A [rule 89(4)]

 

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

 

 

Financial Statement but are not permissible under GST

 

 

 

 

K

Adjustments on account of supply of goods by SEZ

units to DTA Units

(-)

L

6.

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 -

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.   5B Unbilled revenue which was recorded in the books of accounts on the basis of   accrual system of accounting in the last financial year and was carried forward   p>                                 Cess                                       Total                                 7. Grounds of (a) Excess balance in Electronic Cash Ledger     refund         (b) Exports of services- with payment of tax     claim       (c) Exports  of  goods  /  services-  without  payment  of  tax   (select from   (accumulated ITC)           drop down)               (d) On account of order         &bottom" width="29"> to the current financial year shall be declared here. In other words, when GST   is payable during the financial year on such revenue (which was recognized   earlier), the value of such revenue shall be declared here.   (For  example,  if  rupees  Ten   Crores  of  unbilled  revenue  existed  for  the   financial year 2016-17, and during the current financial year, GST was paid on   rupees Four  Crores of such revenue, then value of rupees Four Crores rupees   shall be declared here)     5C Value of all advances for which GST has been paid but the same has not been   recognized as revenue in the audited Annual Financial Statement shall be   declared here.

 

5D

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

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

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

included here.

5E

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

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

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

ed Tax

UT

9

Tax

note, if

note, if

11)

any

B

State Tax

 

Verification:

 

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

 

Place 

Signature 

Name of Authorised Signatory 

Date

Designation / Status

 

Instructions: –

 

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

 

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

 

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

 

Table No.	Instructions
5	Aggregate  turnover  for  the&nbsnbsp" width="8">

 

 

 

 

 

 

 

 

 

/td>

M

Adjustments in turnover under section 15 and rules

(+/-

thereunder

Cess

l Tax

Tax /

ed Tax

UT

Tax

Debit Notes issued in respect

I

of transactions specified

in A to F above (+)

J

Supplies declared through

Amendments (+)

Late fee payable and paid

Description

Payable

Paid

1

2

3

A

Central Tax

B

State Tax

 

e

Tax

 

 

on

 

 

e

B2C)

d

 

on

 

supp

 

 

 

 

 

 

territ

 

 

 

 

Ta

 

territ

 

lier *

 

 

 

 

 

 

ory

 

 

 

 

x

 

ory

 

 

 

 

 

 

 

 

Tax

 

 

 

 

 

 

Tax

 

 

 

 

nbsp;

 

 

 

 

 

 

 

 

 

 

Tax

Tax

 

 

 

 

 

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

 

 

 

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

 

 

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

 

Refund Type: Exports of services with payment of tax

 

(Amount in Rs.)

 

 

	financial year previous to the year for which the return is being filed. For
	example for the annual return for FY 2017-18, the aggregate turnover of FY
	2016-17 shall be entered into this table. It is the sum total of turnover of all
	taxpayers registered on the same PAN.

 

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

 

Table No.

Instructions

6A

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

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

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

up these details.

6B

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

1

2

3

4

5

6

7

8

9

10

11

12

Sr.

Type

of

Order

Order

Order

Payment

No.

order

no.

date

Issuing

reference

Authority

no., if any

(i)

Assessment

(ii)

Finalization

of

Provisional

assessment

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

&p>

 

 

 

 

C

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

Refund

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pending

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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

 

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

 

Table No.Instructions

 

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

 

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

 

 

Table No.

Instructions

15A,

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

15B,

15C

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

and 15D

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

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

sanctioned means the ; 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: –   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     4A Aggregate value of supplies made to consumers and unregistered persons on   which tax has been paid shall be declared here. These will include details of   supplies made through E-Commerce operators and are to be declared as net of   credit notes or debit notes issued in this regard. Table 5, Table 7 along with                     P     be paid as                                             per tables         &nbsrder="0" cellspacing="0" cellpadding="0"> Sr. Invoice details Integrated tax Cess BRC/ Integrated Integrated Net No.                                                                                           Late Fee                                       Amo   Determ   Amo Determ Amo Determ Amo   Determ Amo Determ       unt   ined   unt ined unt ined unt   ined   unt     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                                                                           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/ ined       in   Amoun   in Amoun in Amoun width="56">                                     L     Supplies / tax reduced through                         Amendments (-)                                               M     Sub-total (I to L above)                           Supplies and advances on               N     which tax is to be paid (H +                 width="25">         return tax       tax   UT tax                                                           1       2     3   4   5     6     7                                                                                        2" valign="bottom" width="4">   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                           F     paid in                               respect of                                                                 E above                                 Total                                 demands                     gn="bottom" width="7">             1       2   3     4                                       A     Purchases                           B     Freight / Carriage                           C     Power and Fuel                                 Imported goods                           D   &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.           <                                                                           above             <Auto>     <Auto>       <Auto>     <Auto>           Total                                             amount paid                                       Q     (Including received                                 from SEZs)                           E     Rent and Insurance                                 Goods lost, stolen,                           F     destroyed, written off                             or disposed of by way                                                       M) above       &nb in   Amoun in Amoun       dispu   t   dispu t dispu t dispu   t   dispu t       te /           te /     te /   te /       te /         earlie                                     Penalty                                     Others                           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          gn="bottom" width="19">                       of gift or free samples                         G     Royalties                           H     Employees' Cost                               (Salaries, wages,                                                                                                   3A     Legal Name   < Auto>               Trade Name                   3B ign="bottom" width="33"> UT     Suppl             tax     y         tax     y     ">                             Tax                                               Cess                                             Bonus etc.)                                                                                   &nbdth="25">   tax UT tax                       5F Trade discounts  which  are accounted for in the  audited Annual Financial   Statement but on which GST was leviable (being not permissible) shall be   declared here.     5G Turnover included in the audited Annual Financial Statement for April 2017 to   June 2017 shall be declared here.     5H Unbilled revenue which was recorded in the books of accounts on the basis of   accrual system of accounting during the current financial year but GST was   not payable on such revenue in the same financial year shall be declared here.     5I Value of all advances for which GST has not been paid but the same has been   recognized as revenue in the audited Annual Financial Statement shall be   declared here.     5J Aggregate value of credit notes which have been accounted for in the audited   Annual Financial Statement but were not admissible under Section 34 of the   CGST Act shall be declared here.     5K Aggregate value of all goods supplied by SEZs to DTA units for which the   DTA units have filed bill of entry shall be declared here.     5L There may be cases where registered persons might have opted out of the   composition scheme during the current financial year. Their turnover as per   the  audited  Annual  Financial  Statement  would  include  turnover  both  as   composition taxpayer as well as normal taxpayer. Therefore, the turnover for   which GST was paid under the composition scheme shall be declared here.     5M There may be cases where the taxable value and the invoice value differ due to   valuation  principles  under  section  15  of  the  CGST  Act,  2017  and  rules   thereunder. Therefore, any difference between the turnover reported in the   Annual  Return  (GSTR  9)  and  turnover  reported  in  the  audited  Annual   Financial Statement due to difference in valuation of supplies shall be declared   heret">1 2 3 4   5 6 7                                 ?.     16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely:-   p;                 ?FORM GSTR - 9             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   <"bottom" width="5">   b. EGM: Export General Manifest c. GSTIN: Goods and Services Tax Identification Number d. IGST: Integrated goods and services tax           <bsp;                                 7     Details of ITC Reversed and Ineligible ITC for the financial year <     (if any)     <Auto>         4     Are you liable to audit under any Act?         <<Please specify>>               (Amount in ? in all tables)                   Pt.     Reconciliation of turnover declared in audited Annual Financial Statement with   II       turnover declared in Annual Return (GSTR9)</>   without payment of tax                                           &n             (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         B     Supply to SEZs without                         payment of tax                                               Interest                                                                                                                             c)                                         Penalty                                                       Supplies on which tax is to be                     C     paid by the recipient on                           reverse charge basis                p>   5       Reconciliation of Gross Turnover         Turnover (including exports) as per audited financial         A     statements for the State / UT (For multi-GSTIN units under                                                   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   e. ITC: Input tax credit                                                                                   in Annual                                                                     &nb0"> respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be   used for filling up these details.     4B Aggregate value of supplies made to registered persons (including supplies   made to UINs) on which tax has been paid shall be declared here. These will   include supplies made through E-Commerce operators but shall not include   supplies on which tax is to be paid by the recipient on reverse charge basis.   Details of debit and credit notes are to be mentioned separately. Table 4A and   Table 4C of FORM GSTR-1 may be used for filling up these details.     4C Aggregate value of exports (except supplies to SEZs) on which tax has been   paid shall be declared here. Table 6A of FORM GSTR-1 may be used for   filling up these details.             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 tax and   Integrated                                     cess     cess   tax and     No. Date Value Taxable Amt.             same PAN the turnover shall be derived from the audited                             Annual Financial Statement)                                           Statement- 3 [rule 89(2)(b) and 89(2)(c)]                 Refund Type: Export without payment of tax (accumulated ITC)                                                                                   D     Exempted                     E     Nil Rated                     F     Non-GST supply (includes =no                                                                                                                     d) Fees             (Amount in Rs.)                                                   [See rule 80]                             Annual Return                                               Pt. I       &nbssp;                                                 I     Conveyance charges                                     J         1   2   3     4   5 6                       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 3 4     5 6 7                           Integrated Tax                     Central Tax                     State/UT Tax                     Cess                     Interest                     Late fee                     Penalty     sp;       )                             ="7">                                       B     composition scheme (+)                   17           Late fee payable and paid                         Description Payable Paid                                 1       2   3                             A     Central Tax             d valign="bottom" width="81">     4D Aggregate value of supplies to SEZs on which tax has been paid shall be   declared here. Table 6B of GSTR-1 may be used for filling up these details.     4E Aggregate value of supplies in the nature of deemed exports on which tax has   been paid shall be declared here. Table 6C of FORM GSTR-1 may be used   for filling up these details.     4F Details of all unadjusted advances i.e. advance has been received and tax has   been paid but invoice has not been issued in the current year shall be declared   here. Table 11A of FORM GSTR-1 may be used for filling up these details.     4G Aggregate value of all inward supplies (including advances and net of credit   and debit notes) on which tax is to be paid by the recipient (i.e.by the person   filing the annual return) on reverse charge basis. This shall include supplies   received from registered persons, unregistered persons on which tax is levied   on reverse charge basis. This shall also include aggregate value of all import   of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these   details.     4I Aggregate value of credit notes issued in respect of B to B supplies (4B),   exports  (4C),  supplies  to  SEZs  (4D)  and  deemed  exports  (4E)  shall  be   declared here. Table 9B of FORM GSTR-1 may be used for filling up these   details.     4J Aggregate value of debit notes issued in respect of B to B supplies (4B),   exports  (4C),  supplies  to  SEZs  (4D)  and  deemed  exports  (4E)  shall  be   declared here. Table 9B of FORM GSTR-1 may be used for filling up these   details.     4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to   SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and   refund vouchers shall be declared here. Table 9A and Table 9C of FORM         GSTR-1 may be used for filling up these details.     5A Aggregate value of exports (except supplies to SEZs) on which tax has not   been paid shall be declared here. Table 6A of FORM GSTR-1 may be used   for filling up these details.     5B Aggregate value of supplies to SEZs on which tax has not been paid shall be   declared here. Table 6B of GSTR-1 may be used for filling up these details.     5C Aggregate  value  of  supplies  made  to  registered  persons  on  which  tax  is   payable by the recipient on reverse charge basis. Details of debit and credit   notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be   used for filling up these details.     5D,5E Aggregate  value  of  exempted,  Nil  Rated  and  Non-GST  supplies  shall  be and 5F declared here. Table 8 of FORM GSTR-1 may be used for filling up these   details.   The value of ?no supply? shall be declared under Non-GST supply (5F).     5H Aggregate value of credit notes issued in respect of supplies declared in 5A,   5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1   may be used for filling up these details.     5I Aggregate value of debit notes issued in respect of supplies declared in 5A,   5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1   may be used for filling up these details.     5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies   to SEZs on which tax has not been paid shall be declared here. Table 9A and   Table 9C of FORM GSTR-1 may be used for filling up these details.     5N Total turnover including the sum of all the supplies (with additional supplies   and amendments) on which tax is payable and tax is not payable shall be   declared here. This shall also include amount of advances on which tax is paid   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       No. Date                         value                     involved involved     cess                                         in debit in credit   earlie     earlie   earlie       earlie         r           r     r   r       r         order           order     order   order       order           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.     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                                       1   2   3   4 5   6 7 8   9   10 11                                             a) Tax                                                                                   b)                                                 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.)   /td> GSTIN Invoice details Shipping   Bank Charges                                 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    &nbsm" width="47">

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

6

7

8

Total

A

Refund

claimed