|
m>
(i)
Tax paid on an intra-State supply which is subsequently held to be
inter-State supply and vice versa (change of POS)
(j)
Excess payment of tax, if any
(k) Any other (specify)
[DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status].
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making =nil‘ rated or fully exempt supplies.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status
SELF- DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation / Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
8. Verification
I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our kndth="5">
6
5%
12%
18%
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
|
|
|
|
|
(Amount in Rs.)
|
|
|
|
|
|
|
|
Turnover of
|
Tax payable
|
Adjusted
|
Net input tax
|
Maximum refund
|
|
inverted rated
|
on such
|
total
|
credit
|
amount to be
|
|
supply of
|
inverted rated
|
turnover
|
|
claimed
|
|
goods and
|
supply of
|
|
|
[(1×4÷3)-2]
|
|
services
|
goods and
|
|
|
|
|
|
services
|
|
|
|
|
|
|
|
|
|
|
1
|
2
|
3
|
4
|
5
|
|
|
|
|
|
|
|
|
|
|
|
|
Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
|
Sl
|
Details of invoices
|
Tax paid on
|
Details of invoices of
|
Tax paid on
|
|
.
|
of inward supplies
|
inward supplies of
|
|
outward supplies
|
outward supplies
|
|
N
|
of inputs received
|
|
inputs
|
|
|
|
|
issued
|
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|
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|
|
o.
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|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
GS
|
N
|
D
|
Tax
|
Integ
|
|
Cen
|
Stat
|
N
|
|
D
|
Tax
|
Invoic
|
Integ
|
Cen
|
Stat
|
|
|
|
|
|
inverted rated
|
on such
|
total
|
credit
|
amount to be
|
|
supply of
|
inverted rated
|
turnover
|
|
claimed
|
|
goods and
|
supply of
|
|
|
[(1×4÷3)-2]
|
|
services
|
goods and
|
|
|
|
|
|
services
|
|
|
|
|
|
|
|
|
|
|
1
|
2
|
3
|
4
|
5
|
|
|
|
|
|
|
|
|
|
|
|
|
Statement 1A [rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
|
Sl
|
Details of invoices of
|
Tax paid on
|
Details of invoices of
|
Tax paid on
|
|
.
|
inward supplies of
|
inward supplies
|
outward supplies issued
|
outward supplies
|
|
N
|
inputs received
|
|
of inputs
|
|
|
|
|
|
|
|
|
o.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GST
|
N
|
Da
|
Taxa
|
Inte
|
|
Cen
|
State
|
Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by ……………..(Designation of officer) is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. |
You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.
You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits
Date:
Designation:
Jurisdiction / Office –.?.
- In the said rules, for FORM GST APL-04, the following form shall be substituted, namely:-
?Form GST APL-04
[See rules 109B, sp;
to (E) above (-)
Debit Notes issued in respect
J
of transactions specified in (B)
to (E) above (+)
Supplies / tax declared
K
through Amendments (+)
SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT
1. GSTIN/ Temporary
ID/UIN -
- Name of the appellant / person -
- Address of the appellant / person-
|
4.
|
Order appealed against or intended to be revised -
|
Number-
|
Date-
|
|
5.
|
Appeal no.
|
Date-
|
|
- Personal Hearing –
- Order in brief-
- Status of order- Confirmed / Modified / Rejected
- Amount of demand after appeal / revision:
|
|
Particu
|
|
Central tax
|
|
State / UT tax
|
Integrated tax
|
|
Cess
|
|
Total
|
|
|
lars
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
|
|
|
|
2
|
|
3
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
H
|
|
|
of transactions specified
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
in A to F above (-)
|
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|
|
|
|
|
|
|
|
|
Pt.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
V
|
|
|
Auditor's recommendation on additional Liability due to non-reconciliation
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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To be paid through Cash
|
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|
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|
|
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|
|
|
|
|
|
|
|
As per section 17(5)
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Integrated Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Central Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
State/UT Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cess
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
Pt. V
|
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|
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|
Other Information
|
|
|
|
|
|
|
|
|
15
|
|
|
|
|
|
|
Particulars of Demands and Refunds
|
|
|
|
|
|
|
|
|
Descriptio
|
|
Central
|
|
State Tax
|
|
Integrate
|
Cess
|
|
|
Interes
|
Penalty
|
|
Late
|
|
|
|
|
|
n
|
|
Tax
|
|
/ UT Tax
|
|
d Tax
|
|
|
|
t
|
|
|
Fee /
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TIN
|
o.
|
at
|
able
|
rated
|
|
tral
|
e
|
o.
|
|
at
|
able
|
e type
|
rated
|
tral
|
e
|
|
|
of
|
|
e
|
Val
|
Tax
|
|
Tax
|
Tax
|
|
|
e
|
Val
|
(B2B/
|
Tax
|
Tax
|
Tax
|
|
|
the
|
|
|
ue
|
|
|
|
/Uni
|
|
|
|
ue
|
B2C)
|
|
|
/Uni
|
|
|
sup
|
|
|
|
|
|
|
on
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
28%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0.25%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0.10%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
F
|
|
|
Reversal of TRAN-I credit
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
G
|
|
|
|
|
|
|
|
|
|
Others
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
f)
|
|
|
|
|
|
|
5 |
|
6
|
7
|
|
8
|
9
|
10
|
11
|
12
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
p>
|
|
|
|
|
|
|
|
|
|
|
|
Interest
|
|
|
|
width="5">
|
|
|
|
|
|
on
|
|
|
plier
|
|
|
|
|
|
|
terri
|
|
|
|
|
|
|
|
terri
|
|
|
*
|
|
|
|
|
|
|
tory
|
|
|
|
|
|
|
|
tory
|
|
|
|
|
|
|
|
|
&bottom" width="35">
No
|
D
|
Tax
|
Invoic
|
Int
|
Cent
|
State
|
|
|
|
|
|
IN
|
o.
|
te
|
ble
|
grat
|
|
tral
|
Tax
|
.
|
at
|
able
|
e type
|
egr
|
ral
|
Tax
|
|
|
of
|
|
|
Valu
|
ed
|
|
Tax
|
/Uni
|
|
e
|
Valu
|
(B2B/
|
ate
|
Tax
|
/Uni
|
|
|
the
|
|
|
|
|
|
|
|
|
|
|
|
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
|
|
|
|
(Amount in Rs.)
|
|
|
|
|
|
|
|
Turnover of zero rated
|
Net input tax
|
Adjusted total
|
|
Refund amount
|
|
supply of goods and
|
credit
|
turnover
|
|
(1×2÷3)
|
|
services
|
|
|
|
|
|
|
|
|
|
|
Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
|
Sl.
|
Details of invoices of outward
|
|
|
Tax paid
|
|
|
No.
|
su>
|
|
|
|
|
;
|
|
|
|
|
|
|
|
|
|
Refund
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
F
|
|
|
ITC available but ineligible
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
IGST paid on import of goods (including
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
G
|
|
|
supplies from SEZ)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
by supplier/Details of invoices of
|
|
|
|
|
|
|
|
inward supplies in case refund is
|
|
|
|
|
|
|
|
|
claimed by recipient
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GSTIN
|
|
No.
|
Date
|
Taxable
|
Integrated
|
Central
|
|
State Tax /Union
|
Cess
|
|
|
of the
|
|
|
|
Value
|
Tax
|
Tax
|
|
Territory Tax
|
|
|
|
supplier
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
2
|
|
3
|
4
|
5
|
6
|
7
|
|
8
|
9
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Statement-6 [rule 89(2)(j)]
Refund Type: On account of change in POS (inter-State to intra-State and vice versa)
d valign="bottom" width="7">
|
Order Details (issued in pursuance of sections 77(1) and 77(2), if any:
|
|
|
|
|
|
Oidth="69">
|
|
|
|
|
|
|
|
|
State/UT Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cess
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Pt.
|
|
|
|
|
|
|
|
whichever is earlier
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
Dat
|
Taxabl
|
|
Am
|
|
|
|
|
|
|
.
|
e
|
e
|
.
|
|
e
|
e
|
|
t.
|
|
|
|
|
|
rder No:
|
|
|
|
|
|
|
|
Order Date:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(Amount in Rs.)
|
|
|
|
Reversal of TRAN-II credit
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
H
|
|
|
Other reversals (pl. specify)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
I
|
|
|
Total ITC Reversed (Sum of A to H above)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
J
|
|
|
Net ITC Available for Utilization (6O - 7I)
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
|
Central
|
|
|
State tax
|
|
|
Integrated tax
|
|
|
Cess, if
|
|
|
|
|
|
|
Value
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
2
|
3
|
4
|
5
|
|
6
|
7
|
|
8
|
9
|
10
|
11
|
12
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
|
|
|
|
|
|
|
|
|
|
|
l Tax
|
Tax /
|
ed Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
UT
|
|
bottom" width="8">
|
|
|
|
|
|
|
Description
|
|
|
Value
|
|
|
tax
|
|
|
/ UT tax
|
|
|
|
|
applicable
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Recipients‘
|
|
Invoice details
|
Details of tax paid on transaction
|
Taxes re-assessed on transaction
|
|
GSTIN/
|
|
|
|
|
considered as intra –State / inter-State
|
which were held inter State / intra-
|
|
UIN
|
|
|
|
|
transaction earlier
|
|
State supply subsequently
|
|
Name
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Integrated
|
Central
|
State/CessPlace
|
Integrated
|
Central
|
State/CessPlace
|
|
(in case
|
|
|
|
|
tax
|
tax
|
UT
|
|
of
|
tax
|
tax
|
UT
|
|
of
|
|
B2C)
|
|
No.DateValueTaxable
|
|
|
tax
|
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Supply
|
|
|
tax
|
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Supply
|
|
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|
Value
|
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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
|
|
5%
12%
18%
28%
3%
0.25%
0.10%
Input Tax
Credit
Interest
Late Fee
Penalty
Any other
amount paid
for supplies
not included
in Annual
Return
(GSTR 9)
Erroneous
refund to be
paid back
Outstanding
demands to
be settled
Other (Pl.
specify)
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of the Auditor)
Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………
Verification of registered person:
I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR-9C prepared and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet etc.
Signature
Place:
Date:
Name of Authorized Signad valign="bottom" width="31">
G
Input Tax credit received from ISD
H
Amount of ITC reclaimed (other than B above)
under the provisions of the Act
IGST credit availed on import of goods (as per
<Auto
H
6(E) above)
>
I
Difference (G-H)
ITC available but not availed on import of
J
goods (Equal to I)
Total ITC to be lapsed in current financial year
<Auto
<Auto
<Auto>
<Auto
K
(E + F + J)
>
>
>
Pt.
IV
Details of tax paid as declared in returns filed during the financial year
Description
Tax
Paid through
I
Sub-total (B to H above)
J
Difference (I - A above)
Transition Credit through TRAN-I (including
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Statement-7 [rule 89(2)(k)]
Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
<
|
Tax period
|
ARN of
|
Date of
|
|
Tax Paid in Excess
|
|
|
|
return
|
filing
|
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Integrated
|
|
Central
|
State/
|
Cess
|
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|
return
|
tax
|
ITC claimed in Annual Return (GSTR9)
|
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|
F
|
|
|
Un-reconciled ITC
|
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ITC 1
|
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13
|
|
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|
Reasons for un-reconciled difference in ITC
|
|
|
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|
|
A
|
|
|
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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14
|
|
|
Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on
|
|
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|
|
|
expenses as per audited Annual Financial Statement or books of account
|
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Description
|
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|
Value
|
|
Amount of
|
|
Amount of eligible
|
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|
Total ITC
|
|
ITC availed
|
|
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|
|
|
|
|
<
|
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|
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|
Tax
|
|
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|
|
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|
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|
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|
|
|
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<>
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|
R
|
|
|
eligible ITC availed
|
|
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|
|
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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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|
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|
 /p>
|
|
|
1
|
|
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|
2
|
|
3
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|
4
|
5
|
6
|
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|
4
|
|
|
Details of advances, inward and outward supplies made during the financial year
|
|
|
|
|
|
on which tax is payable
|
|
|
|
|
|
|
|
|
|
|
A
|
|
|
Supplies made to un-registered
|
|
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|
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|
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|
persons (B2C)
|
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|
&n;
|
|
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|
|
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|
|
|
|
|
|
|
Un-reconciled ITC
|
|
|
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T
|
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|
(ITC 2)
|
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|
15
|
|
|
|
|
Reasons for un - reconciled difference in ITC
|
|
|
|
|
|
|
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|
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|
|
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|
B
|
|
|
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 |
|
|
Reason 1
|
|
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|
<<Text>>
|
|
|
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|
B
|
|
|
Reason 2
|
|
|
|
|
|
|
|
|
<<Text>>
|
|
|
|
|
|
C
|
|
|
Reason 3
|
|
|
|
|
|
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|
|
<<Text>>
|
|
|
|
|
|
persons (B2B)
|
|
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|
Zero rated supply (Export) on
|
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|
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|
C
|
|
|
payment of tax (except
|
|
|
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|
|
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|
|
|
|
|
|
|
|
supplies to SEZs)
|
|
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|
D
|
|
|
Supply to SEZs on payment of
|
|
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|
|
|
|
|
|
|
|
A
|
|
|
Reason 1
|
|
|
|
|
|
|
|
<<Text>>
|
|
|
|
|
|
|
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|
B
|
|
|
Reason 2
|
|
|
|
|
|
|
|
<<Text>>
|
|
|
|
|
|
|
|
|
C
|
|
|
Reason 3
|
|
|
|
|
|
|
|
Description
|
|
Taxable Value
|
Centra
|
|
State
|
Integrat
|
|
Cess
|
|
|
|
|
|
|
|
|
|
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|
l Tax
|
|
Tax /
|
ed Tax
|
|
|
|
|
|
|
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|
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|
UT
|
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|
|
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|
|
|
|
|
Tax
|
|
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1
|
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|
2
|
3
|
|
4
|
5
|
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6
|
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|
|
|
Supplies / tax declared
|
|
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|
|
|
|
|
|
|
|
|
|
10
|
|
through Amendments (+) (net
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
of debit notes)
|
|
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|
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|
|
|
Supplies / tax reduced through
|
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|
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|
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|
|
11
|
|
Amendments (-) (net of credit
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
notes)
|
|
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|
|
|
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|
12
|
|
|
|
|
|
|
<<Text>>
|
|
|
|
|
|
|
|
|
|
|
|
Tax payable on un-reconciled difference in ITC (due to reasons specified in 13
|
|
|
|
|
16
|
|
|
|
|
|
|
|
|
|
and 15 above)
|
|
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|
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|
|
|
|
|
|
|
|
Description
|
|
|
|
|
|
Amount Payable
|
|
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|
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|
|
|
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|
Central Tax
|
|
|
|
|
|
|
|
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|
State/UT
|
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> |
|
|
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|
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|
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|
|
K
|
|
|
revisions if any)
|
|
|
|
|
|
|
|
|
|
|
|
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|
L
|
|
|
Transition Credit through TRAN-II
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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| |
M
|
|
|
Any other ITC availed but not specified above
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
N
|
|
|
Sub-total (K to M above)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
O
|
|
|
Total ITC availed (I + N above)
|
|
|
|
|
|
|
|
|
|
&n
|
|
|
|
|
|
|
|
|
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|
Tax
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
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|
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|
|
Integrated
|
|
|
|
|
|
|
|
|
|
|
|
(Amount in Rs.)
|
|
|
|
|
|
|
|
|
|
|
Sr. No.
|
|
Invoice details
|
|
Goods/
|
Shipping bill/ Bill of export/
|
|
|
|
|
|
|
Services (G/S)
|
Endorsed invoice no.
|
|
|
|
|
|
|
|
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|
|
|
No.
|
Date
|
|
Value
|
|
No.
|
|
Date
|
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|
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|
1
|
2
|
3
|
|
4
|
5
|
6
|
|
7
|
|
|
|
|
|
|
|
|
|
|
Statement-5A [rule 89(4)]
Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
|
|
|
|
(Amount in Rs.)
|
|
|
|
|
|
|
Turnover of zero rated
|
Net input tax
|
Adjusted total
|
Refund amount
|
|
supply of goods and
|
credit
|
turnover
|
(1×2÷3)
|
|
services
|
|
|
|
|
|
|
|
|
|
1
|
2
|
3
|
4
|
|
|
|
|
|
|
|
|
|
|
Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
|
Sl.
|
Details of invoices of outward
|
Tax paid
|
|
No.
|
supplies in case refund is claimed
|
|
|
|
|
|
|
|
by supplier/Details of invoices of
|
|
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|
|
|
inward supplies in case refund is
|
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|
claimed by recipient
|
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|
GSTIN
|
|
No.
|
Date
|
Taxable
|
Integrated
|
Central
|
State Tax /Union
|
Cess
|
|
|
of the
|
|
|
|
Value
|
Tax
|
Tax
|
Territory Tax
|
|
|
|
supplier
|
|
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|
1
|
2
|
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
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|
Statement-6 [rule 89(2)(j)]
Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
(Amount in Rs.)
|
|
Recipien
|
|
Invoice details
|
|
|
|
|
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|
)
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7
|
|
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|
|
Reconciliation of Taxable Turnover
|
|
|
|
|
|
A
|
|
|
Annual turnover after adjustments (from 5P above)
|
|
|
<Auto>
|
|
|
|
|
|
|
|
|
|
|
Value of Exempted, Nil Rated, Non-GST supplies, No-Supply
|
|
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|
B
|
|
|
turnover
|
|
|
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|
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|
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|
C
|
|
|
Zero rated supplies without payment of tax
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
D
|
|
|
Supplies on which tax is to be paid by the recipient on reverse
|
|
|
|
|
|
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|
|
|
|
charge basis
|
|
|
|
|
|
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|
|
|
|
|
|
|
P
|
|
|
Annual turnover after adjustments as above
|
|
|
|
|
|
|
|
|
<Auto>
|
|
|
|
|
Q
|
|
|
Turnover as declared in Annual Return (GSTR9)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
R
|
|
|
Un-Reconciled turnover (Q - P)
|
|
|
|
|
|
|
|
|
|
AT1
|
|
|
|
|
6
|
|
|
Reasons for Un - Reconciled difference in Annual Gross Turnover
|
|
|
|
|
|
Details of tax paid on
|
|
Taxes re-assessed on
|
|
|
t‘s
|
|
|
|
|
|
|
transaction considered as intra
|
transaction which were
|
held
|
|
|
GSTIN/
|
|
|
|
|
|
|
–State / inter-State transaction
|
inter State / intra-State supply
|
|
|
UIN
|
|
|
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15
|
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|
Particulars of Demands and Refunds
|
|
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|
Details
|
|
Central
|
State Tax
|
|
Integrated Tax
|
Cess
|
|
Intere
|
Penalty
|
|
Late
|
|
|
|
|
|
|
|
|
Tax
|
/ UT Tax
|
|
|
|
|
st
|
|
|
Fee /
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Other
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
s
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
|
2
|
3
|
|
4
|
5
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A
|
|
|
Refund
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
claimed
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
|
|
|
|
|
|
|
B
|
|
|
Refund
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
E
|
|
|
Taxable turnover as per adjustments above (A-B-C-D)
|
|
|
<Auto>
|
|
|
|
|
|
F
|
|
|
Taxable turnover as per liability declared in Annual Return
|
|
<
e
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
2
|
|
3
|
4
|
5
|
|
6
|
7
|
8
|
9
|
|
10
|
|
11
|
12
|
13
|
|
14
|
15
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Statement-7 [rule 89(2)(k)]
|
|
|
|
|
|
|
|
|
|
|
Refund p>
|
|
|
|
|
|
|
|
|
|
|
(GSTR9)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
G
|
|
|
Unreconciled taxable turnover (F-E)
|
|
|
|
|
|
|
|
|
|
AT 2
|
|
|
|
|
8
|
|
|
Reasons for Un - Reconciled difference in taxable turnover
|
|
|
|
|
|
A
|
|
|
Reason 1
|
|
|
|
|
|
|
|
|
<<Text>>
|
|
|
|
|
|
B
|
|
|
Reason 2
|
|
|
|
|
|
|
|
|
<<Text>>
|
|
|
|
|
|
C
|
|
|
Reason 3
|
|
|
|
|
|
|
|
|
<<Text>>
|
|
|
|
|
|
Pt.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
III
|
|
|
|
|
|
|
Reconciliation of tax paid
|
|
|
|
|
sanction
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ed
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
|
|
|
|
|
|
|
C
|
|
|
Refund
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Rejected
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
|
|
|
|
|
|
|
D
|
|
|
Refund
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Pending
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
|
|
|
|
|
|
|
E
|
|
|
demand
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
of taxes
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
taxes
|
|
|
|
|
|
|
|
|
|
|
|
|
|
F
|
|
|
paid in
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
respect
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
of E
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
above
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
demands
|
|
&nbrong>
|
|
|
|
|
|
|
|
|
|
|
9
|
|
|
Reconciliation of rate wise liability and amount payable thereon
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tax payable
|
|
|
|
|
|
|
|
|
Description
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(Amount in Rs.)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tax period
|
|
ARN of
|
|
|
Date of
|
|
|
|
Tax Payable
|
|
|
|
|
|
|
|
|
|
|
|
return
|
|
|
filing
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Integrated
|
|
|
Central
|
State/
|
|
Cess
|
|
|
|
|
|
|
|
|
Taxable Value |
|
|
Central
|
|
|
State tax
|
|
|
Integrated Tax
|
|
|
Cess, if
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
tax
|
|
|
/ UT tax
|
|
|
|
|
applicable
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
|
|
2
|
|
|
3
|
|
|
|
4
|
|
|
5
|
|
|
|
6
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A
|
|
|
5%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
B
|
|
|
5% (RC)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
C
|
|
|
12%
|
|
|
|
|
|
|
|
&p;
|
|
|
|
|
|
|
A
|
|
|
FORM GSTR-3B (sum total of Table 4A of
|
|
<Auto
|
<Auto
|
|
|
<Auto
|
|
|
|
|
|
FORM GSTR-3B)
|
|
>
|
|
|
>
|
|
<Auto>
|
>
|
|
|
|
|
|
Inward supplies (other than
|
|
|
Inputs
|
|
|
|
|
|
|
|
|
|
|
|
|
|
imports and inward supplies
|
|
|
Capital Goods
|
|
|
|
|
|
|
|
|
|
|
B
|
|
|
liable to reverse charge but
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Input Services
|
|
|
|
|
|
|
|
|
|
|
|
|
|
includes services received
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
from SEZs)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Inward supplies received from
|
|
|
Inputs
|
|
|
|
|
|
|
|
|
|
|
|
|
|
unregistered persons liable to
|
|
|
Capital Goods
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
G
|
|
|
pending
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
out of E
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
above
|
|
|
|
|
|
|
|
|
|
|
|
|
|
16
|
|
|
Information on supplies received from composition taxpayers, deemed supply under
|
|
|
|
|
|
|
|
section 143 and goods sent on approval basis
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Details
|
|
Taxable Value
|
Centra
|
State
|
Integrat
|
Cess
|
|
|
|
|
|
|
|
|
|
|
l Tax
|
Tax /
|
ed Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
UT
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
|
2
|
3
|
|
|
|
4
|
5
|
6
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Supplies received from
|
|
|
|
|
|
|
|
|
|
|
A
|
|
|
Composition taxpayers
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Deemed supply under Section
|
|
|
|
|
|
|
|
|
|
|
B
|
|
|
143
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Goods sent on approval basis
|
|
|
|
|
|
|
|
|
|
|
C
|
|
|
but not returned
|
|
|
|
|
|
|
|
|
|
|
|
17
|
|
|
|
|
|
HSN Wise Summary of outward supplies
|
|
|
|
|
HSN
|
|
UQC
|
|
Total
|
Taxable
|
Rate of Tax
|
Centra
|
|
State
|
Integrat
|
Cess
|
|
|
Cod
|
|
|
|
Quanti
|
Value
|
|
l Tax
|
|
Tax /
|
ed Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
e
|
|
|
ty
|
|
|
|
|
|
|
UT
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Tax
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1
|
|
2
|
3
|
|
4
|
|
5
|
6
|
|
7
|
8
|
|
9
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
18
|
|
|
|
|
|
|
|
|
|
C
|
|
|
reverse charge (other than B
|
|
|
Input Services
|
|
|
|
|
|
|
|
|
|
|
|
|
|
above) on which tax is paid &
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ITC availed
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Inward supplies received from
|
|
|
Inputs
|
|
|
|
|
|
|
|
|
|
|
|
|
|
registered persons liable to
|
|
|
Capital Goods
|
|
|
|
|
|
|
|
|
|
|
D
|
|
|
reverse charge (other than B
|
|
|
Input Services
|
|
|
|
|
|
|
|
|
|
|
|
|
|
above) on which tax is paid
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
<nbsp; |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
D
|
|
|
12% (RC)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
E
|
|
|
18%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
F
|
|
|
18% (RC)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
G
|
|
|
28%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
H
|
|
|
28% (RC)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
I
|
|
|
3%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
J
|
|
|
0.25%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
K
|
|
|
0.10%
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
L
|
|
|
Interest
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
M
|
|
|
Late Fee
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
N
|
|
|
Penalty
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
O
|
|
|
Others
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
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amount to
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width="11">
|
HSN Wise Summary of Inward supplies
|
|
|
|
|
|
HSN
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|
UQC
|
Total
|
|
Taxable
|
|
Rate of Tax
|
Centra
|
|
State
|
Integrat
|
|
|
|
|
Cod
|
|
|
Quanti
|
|
Value
|
|
|
l Tax
|
|
Tax /
|
ed Tax
|
|
Cess
|
|
|
e
|
|
|
ty
|
|
|
|
|
|
|
UT
|
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|
Tax
|
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|
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|
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|
|
|
|
|
|
|
|
|
|
1
|
|
2
|
3
|
|
4
|
|
5
|
6
|
|
7
|
8
|
|
9
|
|
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19
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