TaxTMI 
TaxTMI 
CBEC releases draft Rules and Forms for GST refund and returns
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....BEC releases draft Rules and Forms for GST refund and returns <br>GST<br>Dated:- 27-9-2016<br><BR>CBEC releases draft Rules and Forms for GST refund and returns * Draft Return Rules * Draft Return Formats * GSTR 9B * ITC Mismatch Report * Draft Refund Rules * Draft Refund Formats ============= Document 1 DRAFT GOODS AND SERVICES TAX - RETURN RULES, 20-- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments, if any may kindly be given by 28th September, 2016. 1. (1) Chapter-_: RETURNS Form and manner of furnishing details of outward supplies Every registered taxable person required to furnish the details: (a) of outward supplies of goods and/or services effected during a tax period under sub-section (1) of section 25; and (b) of outward supplies of goods and/or services effected during an earlier tax period under sub-section (2) of section 25 shall furnish such details in FORM GSTR-1 electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. (2) The details of outward supplies furnished by the supplier shall be made available electronically to ....
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....each of the registered taxable persons (recipients) in Part A of FORM GSTR-2A through the Common Portal after the due date of filing of FORM GSTR-1. (3) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under sub-section (1) of section 26 or FORM GSTR-4 under section 27 shall be made available to the supplier electronically in FORM GSTR-1A through the Common Portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished by the supplier shall stand amended to the extent of modifications accepted by him. 2. (1) Form and manner of furnishing details of inward supplies Every registered taxable person required to furnish the details of inward supplies of goods and/or services received during a tax period under sub-section (2) of section 26 shall, on the basis of details contained in Part A of FORM GSTR-2A, prepare such details in the manner specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2 electronically through the Common Portal, either directly or from a Facilitation Centre, notified by the Board or Commissioner, after including therei....
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....n details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 26. (2) Every registered taxable person shall furnish the details, if any, required under sub-section (3) of section 26 electronically in FORM GSTR-2. (3) The recipient of goods and/or services shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (4) The recipient of goods and/or services shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2. (5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 7 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the Common Portal and the said recipient may include the same in FORM GSTR-2. (6) The details of tax deducted at source by the deductor under section 37 furnished in FORM GSTR-7 shall be made available to the....
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.... deductee in Part C of FORM GSTR-2A 2 electronically through the Common Portal and the said deductee may include the same in FORM GSTR-2. (7) The details of tax collected at source by an e-commerce operator under section 43C furnished in FORM GSTR-8 shall be made available to the concerned taxable person in Part D of FORM GSTR 2A electronically through the Common Portal and such taxable person may include the same in FORM GSTR-2. 3. (1) Form and manner of submission of monthly return Every registered taxable person, other than a taxable person paying tax under section 8, shall furnish a return under sub-section (1) of section 27 in FORM GSTR-3 electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. (2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through returns in FORM GSTR-1, FORM GSTR-2, electronic credit ledger, electronic cash ledger and electronic tax liability register of the taxable person. (3) Every registered taxable person furnishing the return under sub-rule (1) shall, subject to the provisions of section 35, disc....
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....harge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules by debiting the electronic cash ledger and/or electronic credit ledger as per the details contained in Part B of the return in FORM GSTR-3. (4) A registered taxable person, claiming refund of any balance in the electronic cash ledger as per sub-section (6) of section 35, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 38. (5) Where the time limit for furnishing FORM GSTR-1 under sub-section (1) of section 25 and FORM GSTR-2 under sub-section (2) of section 26 has been extended, return in FORM GSTR-3 may be furnished in such manner as may be notified by the Commissioner/Board. 4. Form and manner of submission of quarterly return by the composition supplier (1) Every registered taxable person paying tax under section 8 shall, after adding, correcting or deleting the details contained in FORM GSTR-4A, furnish a quarterly return in FORM GSTR-4 electronically through the Common Portal, either directly or from a Facilitation Centre, notified by the Board or Commissioner.....
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.... (2) Every registered taxable person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules by debiting the electronic cash ledger. 5. Form and manner of submission of return by non-resident taxable person Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the Common Portal, either directly or from a Facilitation Centre, notified by the Board or Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount 3 payable under the Act or these rules within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier. 6. Form and manner of submission of return by an input service distributor Every input service distributor shall, after adding, correcting or deleting the details contained in FORM GSTR-6A, furnish electronically a return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued ....
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....under section 17, through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. 7. Form and manner of submission of return by a person required to deduct tax at source (1) Every registered taxable person required to deduct tax at source under section 37 shall furnish a return in FORM GSTR-7 electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. (2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the Common Portal after the due date of filing of FORM GSTR-7. (3) The certificate referred to in sub-section (3) of section 37 shall be made available electronically to the deductee on the Common Portal in FORM GSTR-7A on the basis of the return filed under sub-rule (1). 8. Form and manner of submission of statement of supplies effected through e-Commerce (1) Every e-Commerce operator required to collect tax at source under section 43C shall furnish a statement in FORM GSTR-8 electronically through the Common Portal, either directly or from a Facilita....
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....tion Centre, notified by the Board or Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 43C. (2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part D of FORM GSTR-2A on the Common Portal after the due date of filing of FORM GSTR-8. 9. Notice to non-filers of returns A notice in FORM GSTR-3A shall be issued, electronically, to a registered taxable person who fails to furnish return under section 27 and section 31. 10. Matching of claim of input tax credit The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 28, shall be matched under section 29 after the due date for furnishing the return in FORM GSTR-3 (a) GSTIN of the supplier 4 (b) GSTIN of the recipient (c) Invoice/Debit Note date (d) Invoice/Debit Note number (e) Taxable value (f) Tax amount: Provided that where the time limit for furnishing FORM GSTR-1 under sub-section (1) of section 25 and FORM GSTR-2 under sub-section (2) of section 26....
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.... has been extended, the date of matching relating to claim of input tax credit shall be extended to such date as may be notified by the Board/Commissioner. Explanation: (1) The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that were accepted by the recipient in FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return. (2) The claim of input tax credit shall be considered as matched, where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or Debit Note, as the case may be, by the corresponding supplier. 11. Final acceptance of input tax credit and communication thereof (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 29, shall be made available electronically to the registered taxable person making such claim in FORM GST ITC-1 through the Common Portal. (2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier and/or recipient shall be f....
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....inally accepted and made available electronically to the taxable person making such claim in FORM GST ITC-1 through the Common Portal. 12. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 29 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy shall be made available to the registered taxable person making such claim and the supplier electronically in FORM GST ITC-1 through the Common Portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made....
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.... available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the 5 recipient in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation: (1) Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient. (2) Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier. 13. Claim of input tax credit on the same invoice more than once Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered taxable person in FORM GST ITC-1 electronically through the Common Portal. 14. Matching of claim of reduction in the output tax liability The following details relating to the claim of reduction in output tax liability shall be matched under section 29A after the due date for furnishing the return in FORM G....
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....STR- 3 (a) GSTIN of the supplier (b) GSTIN of the recipient (c) Credit Note date (d) Credit Note number Taxable value (e) (f) Tax amount: Provided that where the time limit for furnishing FORM GSTR-1 under sub-section (1) of section 25 and FORM GSTR-2 under sub-section (2) of section 26 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended to such date as may be notified by the Board/Commissioner. Explanation: (1) The claim of reduction of output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the recipient in FORM GSTR-2A without amendment shall be treated as matched if the corresponding recipient has furnished a valid return. (2) The claim of reduction in the output tax liability shall be considered as matched, where the amount of reduction claimed is equal to or less than the claim of reduction of input tax credit admitted and discharged on such credit note by the corresponding recipient in his valid return. 15. Final acceptance of reduction of output tax liability and communication thereof (1) The final acceptance of claim of reduction in output tax liability in ....
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....respect of any tax period, specified in sub-section (2) of section 29A, shall be made available 6 electronically to the taxable person making such claim in FORM GST ITC-1 through the Common Portal. (2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier and/or recipient shall be finally accepted and made available electronically to the taxable person making such claim in FORM GST ITC-1 through the Common Portal. 16. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (1) Any discrepancy in claim of reduction in output tax liability, specified in sub- section (3) of section 29A, and the details of output tax liability to be added under sub- section (5) of the said section on account of continuation of such discrepancy shall be made available to the registered taxable person making such claim and the recipient electronically in FORM GST ITC-1 through the Common Portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom....
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.... any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation: (1) Rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient. (2) Rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier. 17. Claim of reduction in output tax liability more than once Duplication of claims for r....
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....eduction in output tax liability in the details of outward supplies shall be communicated to the registered taxable person in FORM GST ITC-1 electronically through the Common Portal. 18. Refund of interest paid on reclaim of reversal The interest to be refunded under sub-section (9) of section 29 or sub-section (9) of section 29A shall be claimed by the taxable person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-3 and the amount credited shall be available for payment of any future liability of interest or the taxable person may claim refund of the amount under section 38. 7 19. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1- (a) (b) (c) (d) (e) (f) (g) GSTIN of the supplier GSTIN/UIN of the recipient, if the recipient is a registered taxable person State of place of supply Date of invoice of the supplier Invoice Number of the supplier Tax rate Taxable v....
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....alue (h) Tax amount: Provided that for all supplies where the supplier is not required to furnish the details separately for each supply, the following details relating to such supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1- (a) GSTIN of the supplier (b) State of place of supply (c) (d) Tax rate Total taxable value of all supplies made in the State (e) Tax amount on all supplies made in the State: Provided further that where the time limit for furnishing FORM GSTR-1 under sub-section (1) of section 25 has been extended, the date of matching of the above mentioned details shall be extended to such date as may be notified by the Board/Commissioner. 20. Communication and rectification of discrepancy in details furnished by the e-Commerce operator and the supplier (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to both electronically in FORM GST ITC-1 through the Common Portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to w....
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....hom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the Common Portal in FORM GST ITC-1. 8 21. (1) Annual return Every registered taxable person shall furnish an annual return under sub-section (1) of section 30 electronically in FORM GSTR-9 through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner: Provided that a taxable person paying tax under sec....
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....tion 8 shall furnish the annual return in FORM GSTR-9A. (2) Every registered taxable person whose aggregate turnover during a financial year exceeds one crore rupees shall get his accounts audited under sub-section (4) of section 42 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9B, electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. 22. Final return Every registered taxable person required to furnish a final return under section 31, shall furnish such return electronically in FORM GSTR-10 through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner. 23. (1) Details of inward supplies of persons having Unique Identity Number Every person, who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods and/or services in FORM GSTR-11 either directly or from a Facilitation Centre, notified by the Board or Commissioner. (2) Every person, who has been issued a Unique Identity ....
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....Number for purposes other than refund of the taxes paid, shall furnish the details of inward supplies of taxable goods and/or services as may be required by the proper officer in FORM GSTR-11. 24. (1) Provisions relating to a Tax Return Preparer An application in FORM GST TRP-1 may be made to the officer authorised in this behalf for enrolment as Tax Return Preparer by any person who satisfies any of the conditions specified below, namely: (a) (i) he is a citizen of India; (ii) he is a person of sound mind; (iii) he is not adjudicated as insolvent; (b) (iv) he has not been convicted by a competent court for an offence with imprisonment not less than two years; and that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or (c) he has passed: 9 (i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Audit....
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....ing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or (ii) a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in clause (i); or (iii) any other examination notified by the Government for this purpose; or (iv) any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degree examination and has also passed any of the following examinations, namely.- (a) final examination of the Institute of Chartered Accountants of India; or (b) final examination of the Institute of Cost Accountants of India; or (c) final examination of the Institute of Company Secretaries of India; or (2) On receipt of the application referred to in sub-rule (1), the authorised officer shall, after making such enquiry as he considers necessary, either enroll the applicant as a Tax Return Preparer and issue a certificate to that effect in FORM GST TRP-2 or reject his application where it is found that the applicant is not qualified to be enrolled as a Tax Retu....
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....rn Preparer. (3) The enrolment made under sub-rule (2) shall be valid until it is cancelled. (4) If any Tax Return Preparer is found guilty of misconduct in connection with any proceeding under the Act, the authorised officer may, by order, in FORM GST TRP-4 direct that he shall henceforth be disqualified under section 34, after giving him a notice to show cause in FORM GST TRP-3 against such disqualification and after giving him a reasonable opportunity of being heard. (5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of the order under sub-rule (4), appeal to the Commissioner against such order. (6) A list of Tax Return Preparers enrolled under sub-rule (1) shall be maintained on the Common Portal in FORM GST TRP-5 and the authorised officer may make such amendments to the list as may be necessary from time to time, by reason of any change of address or death or disqualification of any Tax Return Preparer. (7) Any taxable person may, at his option, authorise a Tax Return Preparer on the Common Portal in FORM GST TRP-6 or, at any time, withdraw such authorisation in FORM GST TRP-7 and the Tax Return Preparer so au....
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....thorised shall be allowed to undertake such tasks as indicated in FORM GST TRP-6 during the period of authorisation. (8) Where a statement required to be furnished by a taxable person has been furnished by the Tax Return Preparer authorised by him, a confirmation shall be sought 10 from the taxable person over email or SMS and the statement furnished by the tax return preparer shall be made available to the taxable person on the Common Portal: Provided that where the taxable person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statements furnished by the Tax Return Preparer. (9) A Tax Return Preparer can undertake any or all of the following activities on behalf of a taxable person, if so authorised by the taxable person to: (a) furnish details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make payments for credit into the electronic cash ledger; (d) file a claim for refund; and (e) file an application for amendment or cancellation of registration. (10) shall- (11) Any taxable person opting to furnish his return ....
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....through a Tax Return Preparer (a) give his consent in FORM GST TRP-6 to any Tax Return Preparer to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the Tax Return Preparer, ensure that the facts mentioned in the return are true and correct. The Tax Return Preparer shall- (a) (b) prepare the statements with due diligence; and affix his digital signature on the statements prepared by him or electronically verify using his credentials. 25. Conditions for purposes of appearance (1) No person shall be eligible to attend before any authority, as a Tax Return Preparer, in connection with any proceeding under the Act on behalf of any taxable person or person unless his name has been entered in the list maintained under sub-rule (6) of rule 20. (2) An Accountant or a Tax return preparer attending on behalf of a taxable person or a person in any proceeding under the Act before any authority shall produce before such authority, if required, a copy of the authorization given by the taxable person or person in Form GST-TRP-6. ****** 11 11 Document 2DRAFT GOODS AND SERVICES TAX RULES, 20-- RETURN FORMATS 1 Table of Conten....
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....ts Form GSTR-1 Form GSTR-1A. FORM GSTR-2. GSTR-2A Form GSTR-3 Form GST-3A GSTR-4 GSTR-4A GSTR-5 GSTR-6 GSTR-6A GSTR-7 Form GST 7A Form GSTR -8. GSTR-9 GSTR 9B Reconciliation Statement. GSTR-9A Form GSTR-10. Form GSTR - 11 GSTR ITC-1 Form GST-TRP -1 Form GST TRP -2 Form GST TRP-3 Form GST TRP - 4 Form GST-TRP 5 Form GST TRP 6 Form GST TRP-7 2 .5 16 19 .32 .37 .48 49 .61 .66 .74 .80 .83 .85 87 92 102 .103 .113 .116 .118 .119 .123 124 .126 127 128 129 List of GST Returns/Statements to be furnished by Registered Persons Details of outward supplies of taxable goods and/or services effected 1 Form GSTR-1 2 Form GSTR-1A Details of outward supplies as added, corrected or deleted by the recipient 3 Form GSTR-2 Details of inward supplies of taxable goods and/or services claiming input tax credit 4 Form GSTR-2A 5 Form GSTR-3 Form GSTR-3A 7 Form GSTR-4 8 Form GSTR-4A 9 Form GSTR-5 10 Form GSTR-6 11 Form GSTR-6A 12 Form GSTR-7 13 Form GSTR-7A 14 Form GST-ITC-1 15 Form GSTR-8 16 Form GSTR-9 17 Form GSTR-9A 18 19 20 866 Form GSTR-9B Form GSTR-10 Form GSTR-11 21 Form GST-TRP-1 Details of inward supplies made available to the recipient on the basis of FORM GSTR-1 furnished by the supplier Monthly r....
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....eturn on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax Notice to a registered taxable person who fails to furnish return under section 27 and section 31 Quarterly Return for compounding Taxable persons Details of inward supplies made available to the recipient registered under composition scheme on the basis of FORM GSTR-1 furnished by the supplier Return for Non-Resident foreign taxable person ISD return Details of inward supplies made available to the ISD recipient on the basis of FORM GSTR-1 furnished by the supplier Return for authorities deducting tax at source TDS Certificate Communication of acceptance, discrepancy or duplication of input tax credit claim Details of supplies effected through e-commerce operator and the amount of tax collected as required under sub-section (1) of section 43C Annual return Simplified Annual return by Compounding taxable persons registered under section 8 Reconciliation Statement Final return Details of inward supplies to be furnished by a person having UIN Application for enrolment as Tax return preparer 3 22 Form GST-TRP-2 23 Form GST-TRP-3 24 Form GST-TRP-4 25 Form GST-TR....
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....P-5 26 Form GST-TRP-6 27 Form GST-TRP-7 Enrolment certificate as Tax return preparer Show cause to as Tax return preparer Order of cancelling enrolment as Tax return preparer List of Tax return preparers Consent of taxable person to Tax return preparer Withdrawal of authorization to tax return preparer 4 Government of India/State Department of Form GSTR-1 [See Rule.....] DETAILS OF OUTWARD SUPPLIES 1. GSTIN: 2. Name of the Taxable Person: (S. No. 1 and 2 will be auto-populated on logging) 3. Aggregate Turnover of the Taxable Person in the previous FY.. (To be submitted only in first year. To be auto populated in subsequent year) 4. Period: Month....... Year 5. Taxable outward supplies to a registered person GSTIN/ UIN Invoice IGST CGST SGST POS (only if 5 (figures in Rs) Indicate if Tax on this GSTIN of Invoice is e- supply different from attracts paid under commerce the location of reverse recipient) provisional operator (if charge $ assessment applicable) (Checkbox No. Date Value Goods/HSN/ Taxable Rate Amt Rate Amt Rate Amt Servic SAC (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) Notes: 1. Taxable Person has the option to furnish the details of nil ....
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....rate and exempted supplies in this Table 2. In case of inter-state supplies, only IGST would be filled 3. In case of intra-state supplies, CGST & SGST would be filled. 5A. Amendments to details of Outward Supplies to a registered person of earlier tax periods Original Invoice No. Date GSTIN/ UIN No. Revised/Original Invoice IGST CGST (figures in Rs) POS(onl Indicate Tax on this GSTIN of e- SGST y if Date Value Goods/HSN/ Taxable Rate Amt. Rate Amt Rate Amt Service SAC Value S if supply Invoice is different attracts paid under from the reverse provisional location charge $ assessment commerce operator (if applicable) of (Checkbox) recipien t) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) 6 6. Taxable outward supplies to a consumer where Place of Supply (State Code) is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh Recipient's Name of the State code recipient Invoice IGST POS (figures in Rs) Tax on this Invoice is (only if different paid under provisional from the location assessment of recipient) (Checkbox) No. (1) (2) (3) (4) Date Value Goods/ HSN/ Services SAC (5) (6) (7) Taxa....
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....ble Rate value Amt (8) (9) (10) (11) (12) Note: 1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table 6A. Amendment to taxable outward supplies to a consumer of earlier tax periods where Place of Supply (State Code) is other than the State where supplier is located (Inter-state supplies) and Invoice value is more than Rs 2.5 lakh Original Invoice Recipient's State code Name of the recipient No. Date (figures in Rs) Revised Invoice IGST POS (only if different from the Tax on this Invoice is paid under No. Date Goods/Se HSN/S Taxable Rate rvices AC Value Amt provisional location of assessment recipient) (Checkbox) ☠0 2 3) (0)567891 (1) (12) (13) 7 7. Taxable outward supplies to consumer (Other than 6 above) (figures in Rs) Goods/S HSN/ ervices SAC State code (Place of Supply) Aggregate Taxable Value IGST CGST SGST Rate Amt Rate Amt Rate Amt Tax on this supply is paid under provisional assessment (Checkbox) (1) 2) 3) (4) 5 6 7 (8) (9) (10) (11) 7A. 1. Taxable Person has the option to furnish the details of nil rate and exempted supplies in this Table 2. Table includes both inter-state supplies (invoice value below 2.5 lakhs) and ....
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....intra-state supplies. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7 above in earlier tax period (s)) Original Details Revised Details Aggregat e Taxable Value IGST 8 CGST (figures in Rs) SGST Tax on this supply is paid under provisional assessment (Checkbox) Goods/ HS State Month (Tax ds Goo HSN Services N/ Stat Period) and SAC e SAC Serv ices Cod e code (Place of Supply (State Code)) Rate Amt Rate Amt Rate Amt ☠2645" (69) (10) (1) (2) (3) (4) (5) 8. Details of Credit/Debit Notes GSTIN Type of note Debit Note/credit /UIN/ (Debit/Credit) note Original Invoice Name of Differenti al Value (Plus or Minus) (figures in Rs) Differential Tax recipie nt No. Date No. Date IGST CGST SGST (1) (2) (3) (4) (5) (6) (7) Rate Amt Rate Amt Rate Amt (8) (9) (10) (11) (12) (13) Other than reverse charge Reverse charge Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier. 8A. Amendment to Details of Credit/Debit Notes of earlier tax periods GSTI N/UI Type of note Original Invoice Original Revised details Date No. Date No. N/Na (Debit/Cre No. Date Differenti al Value (Plus or (figures in Rs) Diff....
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....erential Tax IGST CGST SGST recipi dit) Minus) Rate Amt Rate Amt Rate Amt 9 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) Other than reverse charge Reverse charge Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier. 9. Nil rated, Exempted and Non GST outward supplies* (1) Interstate supplies to registered person Intrastate supplies to registered person Interstate supplies to consumer Intrastate supplies to consumer • 10. Goods/Services Nil Rated (Amount) (3) (figures in Rs) Exempted (Amount) (4) Non GST supplies (Amount) (5) If the details of “nilâ€â€â€â€ rated and “exempt†supplies have been provided in Table 5, 6 and 7, then info in column (4) may only be furnished. Supplies Exported (including deemed exports) Description (figures in Rs) Invoice Shipping bill/ IGST CGST SGST bill of export Tax on this Invoice is paid under provisional assessment (Checkbox) No. Date Value (1) (2) (3) Goods/SHSN/ ervices SAC (4) (5) Taxable No Date Rate Amt Rate Amt Rate Amt value (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) 10 10 of GST With payment of 10A. Amendment to Supplies Exported (inc....
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....luding deemed exports) Description Original Invoice Without payment of With payment of Revised Invoice Shipping bill/ IGST bill of export CGST SGST No. Date No. Date Servi/Taxable No Date Rate Amt Rate Amt Rate Ant (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) under (figures in Rs) Tax on this Invoice is paid provisional assessment (Checkbox) (15) (16) 11. Tax liability arising on account of Time of Supply without issuance of Invoice in the same period. GSTIN/UIN/ Name of customer State Code Docum ent No. Date Goods/ Servic es HSN/SAC of supply Amount of advance (1) (2) (3) (4) (5) (6) received/ Value of Supply provided without raising a bill (7) (figures in Rs) IGST TAX CGST SGST Rate Tax Rate Tax Rate Tax (8) (9) (10) (11) (12) (13) 11 Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account of time of supply 11A. Amendment to Tax liability arising on account of Time of Supply without issuance of Invoice in the same tax period. (figures in Rs) Revised Details Original Details GSTIN/ Docum Date UIN/Na me of ent Numbe N/ GSTI Stat Docu Date N/UI e ment Cod No. Goods HSN/S Amount of advance TAX /Servi ces AC o....
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....f received/ IGST Rate Tax CGST Rate SGST Tax Rate Tax custome r r Name of custo e supply Value of Supply mer without raising a bill (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) to be made provided 12. Invoice No. Transaction id (A number assigned by the system when tax was paid) Tax already paid (on advance receipt/ on account of time of supply) on invoices issued in the current period (figures in Rs) TAX Paid on receipt of advance/on account of time of supply IGST CGST SGST Rate Tax (1) (2) (4) (5) Rate (6) Tax Rate Tax (7) (8) (9) 12 Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on occurrence of time of supply 13. Supplies made through e-commerce portals of other companies Part 1- Supplies made through e-commerce portals of other companies to Registered Taxable Persons (figure in Rs.) Invoice Date No. Merchant GSTIN of e- Gross ID issued commerce by e- portal commerc e Value of supplie Taxabl Goods HSN/ e value (G)/ SAC Servic es (S) IGST SGST CGST Place of Rate Amt. Rate Amt. Rate Amt Suppl S y (State operator Code) 123456789101112131415 Note: Details of supplies made through e-comme....
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....rce portal to registered Taxable Persons shall be reported in Table 5 of this return, which shall be pre- populated in this table based on the flag provided in the respective table at the time of creation of Return. Part 2- Supplies made through e-commerce portals of other companies to Unregistered Persons (figure in Rs.) Sr Merchant ID issued by e- GSTIN of e- No. commerce portal commerce portal Place of Supply (State Code) Taxable value IGST CGST SGST Rate 1 2 3 4 5 6 7 Amt Rate Amt Rate Amt 8 9 10 11 13 13 Note: Details of supplies made through e-commerce portal to unregistered Taxable Persons shall be reported in the table by the Taxable Person in addition to the details which are already provided in Table 6 & 7 of this return, this shall not be included in the turnover again. Part-2A Amendment to Supplies made through e-commerce portals of other companies to Unregistered Taxable Persons Sr Original Details No. Revised Details ID Merchant issued GSTIN of e- commerce Taxable IGST CGST SGST value by e- portal commerce Tax Place of Tax Place of Rate Amt Rate Amt Rate Amt portal period of Supply supplies period of Supply (State supplies (State Code) Code) 1 2 3 4 5 7 8 9 10 11 12 1....
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....3 14 15 14.Invoices issued during the tax period including invoices issued in case of inward supplies received from unregistered persons liable for reverse charge S.No. Series number of From To invoices 1 2 3 4 14 Total number of Number of invoices cancelled invoices Net Number of invoices issued 5 6 7 I _hereby declare that the information given in this statement is true, correct and complete in every respect. I further declare that I have the legal authority to submit this statement. Place: Date: INSTRUCTIONS for furnishing the information 1. Terms used: GSTIN: Goods and Services Taxable Person Identification Number Unique Identity Number for embassies (Signature of Authorized Person) UIN: HSN: Harmonized System of Nomenclature for goods SAC: Service Accounting Code POS: Place of Supply (State Code) of goods or services - State Code to be mentioned 2. To be furnished by the 10th of the month succeeding the tax period. Not to be furnished by compounding Taxable Person/ISD 3. Aggregate Turnover means as defined under the Goods and Services Tax Act, 20..... 4. HSN/SAC is not mandatory for taxable person whose aggregate turnover is less than 1.5 crores. HSN shall be restricted to max....
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....imum 8 digits. If gross turnover in previous financial year is greater than Rs 5 crore, HSN should be minimum of 4 digits. If gross turnover in previous financial year is equal to or greater than Rs 1.5 crore and less than 5 crore, HSN should be minimum of 2 digit and would be mandatory from the second year of GST implementation. In case of Exports HSN should be 8 digits. 15 1. GSTIN: 2. Name of the Taxable Person: Government of India/State Department of ----- Form GSTR-1A AUTO DRAFTED DETAILS (S. No. 1 and 2 will be auto-populated on logging) 3. Gross Turnover of the Taxable Person in the previous FY. (To be submitted only in first year. To be auto populated in subsequent year) 4. Period: Month....... Year... 5. Taxable outward supplies to a registered person GSTIN of receiver/ UIN No. Date Invoice IGST CGST SGST POS (only if (figures in Rs) Indicate if Tax on this supply Invoice is paid under provisional charge $ assessment (Checkbox) Value Goods//HSN/ Taxable Rate Amt Rate Amt Rate Amt service SAC value different from attracts the location of reverse recipient) S (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) 16 16 5A. Amendments to details of Outward Su....
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....pplies to a registered person of earlier tax periods Original Invoice Revised Details IGST CGST SGST (figures in Rs) POS (only if different GSTIN of supplier No. Date GSTIN No. Date Value Goods HSN/ Taxable Rate Amt Rate Amt Rate Amt from the of Servi SAC value location supplie ces of r recipien (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) Shall be auto populated from counterparty GSTRI and GSTR5 8. Details of Credit/Debit Notes GSTI N/UIN / Name Type of note (Debit/Credit) Debit Note/credit note Original Invoice Differenti al Value (Plus or Minus) (figures in Rs) Differential Tax No. Date No. Date IGST CGST SGST Rate Amt Rate Amt Rate Amt (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) 17 /UIN/ note Name (Debit/Cr edit) 8A. Amendment to Details of Credit/Debit Notes of earlier tax periods GSTIN Type of Original Debit Note/credit note Revised Debit Note/credit Original Invoice details Differenti al Value (Plus or Minus) (figures in Rs) Differential Tax note No. Date No. Date No. Date IGST CGST SGST Rate (1) (2) (3) (4) (5) (6) (7) (8) (9) Amt (10) (11) Rate Amt Rate Amt (12) (13) (14) (15) This auto drafted form is generated by the GST system.....
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.... 18 Government of India/State Department of FORM GSTR-2 [See Rule.....] DETAILS OF INWARD SUPPLIES/PURCHASES RECEIVED 1. GSTIN........... 2. Name of Taxable Person......... (S. No. 1 and 2 will be auto-populated on logging) 3. Period: Month....... Year ...... 4. From Registered Taxable Persons including supplies received from unregistered person in case of reverse charge Invoice IGST CGST POS (figures in Rs) ITC available SGST (only if of ITC as available as ITC this month $ GSTIN/ Name of unregister ed supplier Eligibility Total Tax t from the location of recipien t) differen inputs/capit$ al goods/ input services/no TT IGS CGS SGS IGS CGS SGS TT T 3- T ne Taxab Rat Am Rat Amt Rat Am Amt Amt Amt Amt Amt Amt N/ le SAC value e t e e CD No Dat Valu Goods/ServicHS e e es | (1) 23) (4) (5) (6) (7) (8) (19) (10 (11) (2 (13 (14) (15) (16) (17) (18) (19) (20) (21) 19 Auto populated Not auto populated (Claimed) â˜â˜ shall be auto populated from counterparty CSTRI and GSTRS Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person) Auto populated Others Shall be auto populated from counterparty ....
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....GSTR1 and G$TR5 $ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts. 4A. Amendments to details of inward supplies received in earlier tax periods Original Invoice Revised Details IGST CGST SGST the service IGST CGST SGS IGST CGS SGST T T GSTI No. Da GST No. Dat ValuGooHS Taxa Ra Amt Rat Am Rate Amt locati s/none Amt Amt Amt Amt Amt Amt if differ ent POS Eligibil Total Tax available (only ity of as ITC $ ITC as (figures in Rs) ITC available this month $ inputs/c apital goods/ from input N of te IN of e e ds/SN/ ble te ervi SA value --- e t 20 20 on of recipi 1 2 3 4 5 6 7 809) (10) (0) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) Other than supplies attracting reverse charge Auto popula ted Shall be auto populated from counterparty CSTRI and GSTRS Not auto ted ed) Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person) Auto pop....
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....ula ted Others $ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be 5. Goods/Capital goods received from Overseas (Import of goods) Bill of entry/ Import report IGST (figures in Rs) Eligibility of ITC as Total IGST available ITC available this inputs/capital as ITC month 21 No. Date Value HSN Taxable value Rate Amt goods/none (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 5A. Amendments in Goods /Capital goods received from Overseas (Import of goods) of earlier tax periods Original Bill of Revised Details of Bill of entry/ Import IGST Eligibility of ITC as inputs/capital (figures in Rs) Total IGST available as ITC ITC available this month Entry/ Import Report Report goods/none No. Date No. Date Value HSN Taxable value Rate Amt (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 22 22 6. Services received from a supplier located outside India (Import of services) ITC Admissibility (figures in Rs) Invoice IGST No Date Value SAC Taxable value Rate Amt Total ITC Admissible as input services/none ITC admissible this month (1) (2) (3) (4) (5) (6) (7) (8) (9) 6A. Amendments in Services received from a supplier located outside India (Impo....
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....rt of services) of earlier tax periods Original Invoice (figures in Rs) IGST ITC Admissibility SAC Taxable value Rate Amt Total ITC Admissible as ITC admissible this month Revised details of Invoice No Date No Date Value Du549609 23 25 7. Details of Credit/Debit Notes GST IN Type of note (Debit /Credit) Debit Note/ credit note Original Invoice Differe ntial Differential Tax Value (Plus or Minus) Date IGST CGST SGST in Table Eligibili ty for ITC (select from drop down as Total Tax available as ITC IG CG SG IG CGS SGS (figures in Rs) ITC available this month 5 above) A Am Am A Amt Amt ☠(1) No Date No. (2) (3) (4) (5) (7) (8) (9) (1 (1 (1 (1 (14) (1 (16 (17 (1 (19) (20) 5) 8) Other than reverse charge 0123 Reverse charge ☠Detais shall be auto populated from counterparty GSTRI and GSTR 5 24 24 Revised Type of Details of note original Debit (Debit/Cr 7A. Amendment to Details of Credit/Debit Notes of earlier tax periods Original Debit Note/credit note Differen tial Differential Tax Eligibi Total Tax ITC available lity for Note/credit edit) note Value (Plus or Minus) ITC available as ITC this month (select from GST N Da GST N Da IGST CGST SGST drop IN 0. te IN 0. te Ra A Ra A ....
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....te mt te mt down as in Ra A te mt Table 5 above) IGS CG SG IGS CG SG Am Amt Amt Am Amt Amt t (1) (3) (4) (5) (7) (8) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) Other than reverse charge Reverse charge Details shall be auto populated from counterparty C:STRI and GSTR 5 25 8. Supplies received from composition taxable person/unregistered person & other exempt/nil/non GST supplies Value of supplies received from Any exempt supply not included in Table 4 above (5) Any nil rated supply not included in Table 4 above (6) Description HSN Code/ SAC code Compounding Taxable person Unregistered Taxable person not included in Table 4 above (2) (3) (4) (1) Interstate supplies Intrastate supplies 9. ISD credit received (figures in Rs) Non GST Supply (7) (figures in Rs) GSTIN ISD Invoice/Document details SAC ISD Credit No Date IGST CGST SGST (1) (2) (3) (4) (5) (6) populated Shall be auto populated from counterparty ISD return Auto populated Not auto (claimed) 26 26 10(1) TDS Credit received GSTIN Invoice/Document of deductor No Date Value Date of Payment made to the Value on which TDS IGST TDS CGST (figures in Rs) TDS SGST TDS has been deducted Rate Amt Rate Amt Rate Amt deducte....
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....e (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 10(2) TCS Credit received Shall be auto populated from counterparty TDS return GSTIN of E- Merchant ID Gross Value of commerce allocated by Supplies portal e-commerce Taxable Value on which TCS has been TCS_IGST TCS_CGST (figures in Rs) TCS_SGST Rate Amt Rate Amt Rate Amt portal deducted (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 27 27 11. ITC Received on an invoice on which partial credit availed earlier Original invoice/ doc. No IGST Date Earlier (1) (2) (3) This month (4) Earlier (5) ITC availed CGST This month (6) Earlier (7) SGST (figures in Rs) This month (8) ITC taken earlier shall be auto populated upon choosing the invoice number 12. Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice (figures in Rs) GSTIN/Name of State unregistered Code Document No. Document Goods/ Date Services supplier HSN/SAC of supply Taxable Value IGST TAX CGST SGST Rat Ta Rat Tax Rat Tax (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11 (12) (13 Note: A transaction id would be generated by system for each transaction on which tax is paid in advance/on account of time of supply. 28 12A. Amendment in Tax liabi....
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....lity under Reverse Charge arising on account of time of Supply without receipt of Invoice Original Details Revised Details GSTIN/ Docum Name of ent No. customer Docu ment GSTIN State Docu Date Date / Name of Cod e ment No. Goods /Servic AC es HSN/S of custom er Taxable TAX Value IGST Rate CGST Tax Rate Tax Rate SGST Tax supply to be made (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (1 (16) (figures in Rs) 13. Tax already paid under Reverse Charge in earlier tax periods on account of time of supply for which invoices issued in the current period (figures in Rs) Invoice No. Invoice Date Transaction id tax was paid) TAX Paid on Time of Supply (A number assigned by the system when IGST CGST SGST Rate Tax Rate Tax Rate Tax (1) (2) (3) (4) (5) (6) (7) (8) (9) Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on occurrence of time of supply 29 14. ITC Reversal S.No Description* (1) 1 (2) * A drop down will be provided to select the reason for reversal ITC Reversal IGST Amount (3) Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on occurrence of time of supply Table shall i....
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....nclude ITC reversal on account of exempt and non-business supplies 14A. Amendment to ITC Reversal CGST Amount (figures in Rs) SGST Amount (4) (5) Tax period S.No Description* IGST ITC Reversal CGST SGST Amount (1) 1 (2) (3) (4) Interest (5) Amount (6) Interest (7) Amount (8) Interest (9) I hereby declare that the information given in this statement is true, correct and complete in every respect. I further declare that I have the legal authority to submit this statement. Place: Date: (Signature of Authorized Person) 30 30 Note: 1. To be furnished by the 15th of the month succeeding the tax period 2. Not to be furnished by compounding Taxable Person /ISD 3. Auto-population would be done, on the basis of GSTR1 of counter-party supplier. 4. Further the other details that are not auto-populated, i.e. import of services, eligibility of ITC and quantum thereof and purchases from unregistered Taxable Person shall be furnished. 31 Government of India/State Department of GSTR-2A AUTO DRAFTED DETAILS 1. GSTIN........... 2. Name of Taxable Person......... (S. No. 1 and 2 will be auto-populated on logging) 3. Period: Month......... Year... ...... Part A 4. Inward supplies received from Registe....
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....red Taxable Persons GSTIN of supplier Invoice IGST CGST (figures in Rs) POS (only if SGST different from the location of recipient) Taxable Rate Amt Value Rate Amt Rate Am t (6) (7) (8) (9) (10) (11) (12) (13) (14) No. Date Value Goods/ HSN/ Services SAC (1) (2) (3) (4) (5) Auto populated 32 32 4A. Amendments to details of inward supplies received in earlier tax periods Original Invoice Revised Details IGST CGST SGST (figures in Rs) POS (only if different from the location of recipien GSTIN of supplier No. Date GSTIN No. Date Value Goods HSN/ of supplie Servi SAC Taxable value Rate Amt Rate Amt Rate Amt ces r (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) ▬▬▬▬▬▬Shall be auto popuated from counterparty GSTR and GSTRS 33 33 5. Details of Credit/Debit Notes GSTIN of Туре of Debit Note/ credit note Original Invoice supplier note (Debi t/Cre dit) No. Date No. Date (1) (2) (3) (4) Differential Value (Plus or Minus) IGST Rate Amt (figures in Rs) Differential Tax CGST SGST Rate Amt Rate Amt (5) (7) (8) (9) (10) (11) (12) (13) (14) ▬▬▬▬▬▬▬▬▬▬▬â–....
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....▬▬▬▬▬▬▬▬▬▬▬Details shall the auto populated from counterparty GSTRI and GSTHE 5 5A. Amendment to Details of Credit/Debit Notes of earlier tax periods GSTIN of Type of note Original Debit Note/ (Debit/Credi credit note supplier t Original /Revised Debit Note/credit note Differential Value (Plus or Minus) Differential Tax (1) (2) No. (3) Date No. Date (4) (5) (6) IGST Rate CGST Amt SGST Rate Amt Rate Amt (7) (8) (9) (10) (11) (12) (13) –Shall be auto populated from counterparty GSTR-1 and GSTR 5-| 34 34 6. ISD credit received Part B GSTIN ISD Invoice/Document details SAC ISD Credit No (1) (2) Date (3) IGST (4) CGST SGST (5) (6) 7(1) TDS Credit received Part C (figures in Rs) GSTIN Invoice/Document of deductor Date of Payment Value on which TDS IGST TDS_CGST (figures in Rs) TDS_SGST TDS has been No Date Value made to the deducted Rate Amt Rate Amt Rate Amt deductee (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Shall be auto populated from counterparty TDS return 55 35 7(2) TCS Credit received Part D GSTIN of E- Merchant ID Gross Value of commerce portal allocated by e- Supplies commerce Taxable Value on whi....
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....ch TCS has been TCS IGST TCS CGST TCS SGST Rate Amt Rate Amt Rate Amt portal deducted (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) shall be auto populated from counterparty TCS return This auto drafted form is generated by the GST system. 36 36 (figures in Rs) TAXABLE PERSON DETAILS 1. GSTIN 2. Name of Taxable Person....... 3. Address Government of India/State Department of Form GSTR-3 [See Rule.....] MONTHLY RETURN [S. Nos. 1, 2 and 3 shall be auto populated on logging] 4. Period Month.......... 5. TURNOVER DETAILS A. B. C. D. E. Taxable Turnover Export Turnover Nil rated and Exempted Turnover Non GST Turnover Total Turnover [A to D] Year...... Part A (figures in Rs) 37 37 6. Outward Supplies 6.1 Inter-state supplies to Registered Taxable Persons (Rate wise-Including Nil, exempt and Non GST) Rate of Tax State Code (1) (2) Goods Services 6.2 Intra-State Supplies to Registered Taxable Persons (Rate wise-Including Nil, exempt Rate of Tax and Non GST) (1) Goods Services Value (2) Value (3) (Auto populated from GSTR-1) (Auto populated from GSTR-1) CGST (3) 6.3 Inter-State Supplies to Consumers (Auto populated from GSTR-1) (including unregistered Government Departments / persons dealing in ....
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....exempted / NIL rated/ non GST goods or services) State Code Goods Rate of Tax (Rate wise-Including Nil, exempt and Non GST) Value Services 38 (figures in Rs) IGST (4) (figures in Rs) SGST (4) (figures in Rs) IGST 6.4 Intra-State Supplies to Consumers Rate of Tax (Rate wise-Including Nil, exempt and Non GST) Goods Services (1) Value (2) 6.5 Exports (including deemed exports) Description (1) Goods Without payment of GST With Payment of GST Services Without payment of os (Auto populated from GSTR-1) CGST (Auto populated from GSTR-1) Taxable Value IGST CGST (2) (3) (4) 39 SGST (4) (figures in Rs) (figures in Rs) SGST (5) 6.6 Revision of supply invoices/Credit notes/Debit notes and others pertaining to previous tax period (including post sales discounts or any clerical/other errors) Month State Code Document type [Auto populated from GSTR1] Number Date Differential Value (Plus or Minus) IGST (figures in Rs) CGST SGST (Invoice/Debit note/Credit note) (1) (2) (3) (4) (5) (6) (7) (8) (9) Goods Services 6.7 Total tax liability on outward supplies (Auto Populated from the Tables above) Value IGST CGST (figures in Rs) SGST Goods Services Month (1) (2) (3) (4) (5) 40 40 7. Inward supplies 7.1 ....
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....Inter-State supplies received (Auto-populated from GSTR2) (figures in Rs) ITC of IGST available in the current month (5) Rate of Tax IGST State Code (Rate wise-Including Nil, exempt and non-GST) Value (1) (2) (3) (4) Goods Inputs Capital goods Services None No amount auto populated 7.2 Intra-State supplies received Rate of Tax (Rate wise-Including Nil, exempt, compounding Taxable person and non-GST) Value CGST SGST (1) (2) (3) (4) ITC-CGST available in current month (5) (Auto populated from GSTR -2) (figures in Rs) ITC-SGST available in current month (6) Goods_Inputs Capital Goods Services None 1=11 41 No amount auto populated No amount auto populated 7.3 Imports Assessable Value IGST (1) (2) (3) Goods_inputs Capital goods Services None (Auto populated from GSTR -2) (figures in Rs) ITC-IGST available in current month (4) No amount auto populated 7.4 Revision of purchase invoices/Credit note/Debit note and other details pertaining to previous tax period (including post sales discounts received or any clerical / other errors (Auto populated from GSTR-2) (figures in Rs) Month GSTI Stat Goods HSN N/UI N e /Servi /SAC Cod ces Documen t type (Invoice/ r Numbe Date Differe ntial IGST CGST....
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.... SGS T Value IGST e Debit ITC available in current month CGS T SGST (Plus note/Cred or it Minus) note/Bill of Entry) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (14) (15) (16) (1) Goods-Inputs Capital Goods Services 42 44 None No amount No No amou amou ated ated 7.5 Total Tax liability on inward supplies on reverse charge (Auto-populated from GSTR-2) (figures in Rs) Month (1) Goods Services Value (2) CGST (3) SGST (4) IGST (5) 7.6 ITC Reversal (Auto-populated from GSTR-2) (figures in Rs) S.No Description* IGST ITC Reversal CGST SGST (1) (2) Amount (3) Interest (4) Amount (5) Interest Amount Interest (6) (7) (8) 1 7.7 Output tax added/reduced on account of non-rectification/rectification of communicated mismatches 43 8 S.No Output tax added/reduced due to mismatched Amount (1) (2) (3) 1 Excess input tax credit claimed 2 Non Reduction in ITC 3 4 by Recipients on credit notes Supplies through E- commerce operators Output tax reduced due to matching of earlier mismatched invoices Total Tax liability for the month Month (1) Goods Services IGST Output Tax liability CGST Interest (4) Amount (5) (figures in Rs) SGST Interest Amount (6) (7) Interest (8) Value (2) CGST (3) SGST (4) 9A. TD....
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....S credit received during the month 44 (figures in Rs) IGST (5) (Auto-populated from GSTR-2) GSTIN of TDS deductor (1) IGST CGST (figures in Rs) SGST Rate Tax Rate Tax Rate Tax (2) (3) (4) (5) (6) (7) 9B. TCS credit received during the month GSTIN of E- IGST CGST commerce Operator Rate Amt Rate Amt (1) (2) (3) (4) (5) (Auto-populated from GSTR-2) Rate SGST Amt (6) (7) 10. ITC received during the month Description IGST CGST (figures in Rs) SGST Rate Tax Rate Tax Rate Tax (1) (2) (3) (4) (5) (6) (7) Goods-Inputs Capital Goods Services 45 45 Part B 11. Tax, interest, late fee and penalty paid (auto-populated from cash and ITC ledger) Part (a) S. Description No. (figures in Rs) Debit entry in Credit Ledger Tax payable Debit entry in Cash Ledger Debit no. IGST Paid no. (6) (7) (8) (9) CGST SGST Debit IGST CGST SGST Paid Paid Paid Paid Paid (10) (11) (12) (13) (1) (2) 1. IGST 2. CGST 3. SGST Part (b) S. No. IGST Payable CGST Debit entry in Cash Ledger SGST Debit no. IGST CGST SGST Paid Paid Paid (1) (3) (4) (5) (6) (7) (8) (9) 4. Interest 5. Late fee 6. Others (Please Specify) 12. Refunds claimed from cash ledger 46 S.No (1) (2) 1. 2. Refund claimed from cash ledger Bank Account Details*....
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.... Minor head Debit CGST SGST IGST (Tax/Interest/Fee/ entry Penalty/Other) no. (3) (4) (5) (6) *This should be one of the bank accounts mentioned in the GSTIN hereby declare that the information given in this return is true, correct and complete in every respect. I further Usual declarations I declare that I have the legal authority to submit this return. Place: Date: Note: 1. To be furnished by the 20th of the month succeeding the tax period 2. Other than compounding Taxable Person / ISD 47 (Signature of Authorized Person) Reference No: Το Tax Period - (GSTIN & Name of the taxable person) (Address of the taxable person) Government of India/State Department of Form GST-3A [See Rule ......] Notice under section of Act, 20 for non-filing of return Date: Type of Return - Whereas being a registered taxable person, you are liable to file aforesaid return (s) for the above said tax period and it has been noticed that you have not filed the said return till date. You are hereby directed to file the above said return within 15 days of service of notice failing which assessment proceedings will be initiated under section of the Act. It may also be mentioned here that no further notice/r....
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....eminder will be issued in this regard. Name: Designation: 48 48 Government of India/State Department of GSTR-4 [See Rule.....] Quarterly Return for Compounding Taxable person 1. GSTIN 2. Name of the Taxable Person.. 3. Address (S. No. 1, 2 and 3 shall be auto-populated on logging) 4. Period of Return From To.... 44 49 5. Inward supplies including supplies received from unregistered persons GSTIN/ Name of unregistered supplier Invoice (figures in Rs) IGST CGST SGST No. Date ValueGoods/Services HSN/ Taxable Rate Amt Rate Amt SAC value Rate Amt (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Auto populated Not auto populated (Claimed) Shall be auto populated from counterparty CSTR 1 and GSTR 5 Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person) Auto populated Others Shall be auto populated from counterparty GSTR1 and GSTR5 50 50 5A. Amendments to details of inward supplies including supplies received from unregistered persons in earlier tax periods Original Invoice Revised Details IGST CGST (figures in Rs) SGST GSTIN No. of supplier Date GSTIN No. Date of Value Goods/HSN/ ServiceSAC....
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.... Taxable value Rate Amt Rate Amt Rate Amt |supplier S (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) Other than suplies attracting reverse charge Not auto populated Chamed) Shall be auto populated from counterparty GSTR1 and GSTR5 Supplies attracting reverse charge (Others claimed by the receiver Taxable Person would include supplies received from unregistered Taxable person) Auto Others 51 6. Goods/Capital goods received from Overseas (Import of goods) No. Date Value Bill of entry HSN* Assessable Value Rate (1) (2) (3) (4) (5) (6) IGST (figures in Rs) Amt (7) *at 8-digit level 6A. Amendments in Goods /Capital goods received from Overseas (Import of goods) of earlier tax periods Original Bill of Entry No. Date No. Date Revised details of Bill of entry Value HSN (figures in Rs) IGST Assessable Value Rate Amt (1) (2) (3) (4) (5) (6) (7) 52 52 (8) (9) 7. Services received from a supplier located outside India (Import of services) Invoice IGST No (1) Date Value SAC Assessable Value Rate Amt (2) (3) (4) (5) (6) (figures in Rs) (7) 7A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax periods Original Invoice....
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.... No Date No Date Revised details of Invoice Value (figures in Rs) IGST SAC Taxable value Rate Amt (1) (2) (3) (4) (5) (6) (7) 53 (8) (9) 8. Outward Supplies made (figures in Rs) S.No. Nature of supplies Turnover Compounding tax rate CGST Compounding tax amount SGST (1) (2) (3) (4) (5) (6) 1 Intra-state supplies 2 Non GST Supplies 8A. Amendments to Outward Supplies related to intra-state supplies (figures in Rs) S.No. Quarter Revised Turnover Compounding tax rate Revised Compounding tax amount CGST SGST SGST SGST (1) (3) (4) (5) (6) (7) (8) 1 54 ... 9. Details of Credit/Debit Notes issued and received GSTIN Type of note (Debit/Credit) (1) Other than reverse charge (figures in Rs) Debit Note/ credit note Original Invoice Differential Differential Tax Value (Plus or Minus) No. Date No. Date IGST CGST SGST Rate Amt Rate Amt Rate Amt (2) (3) (4) (5) (7) (8) (9) (10) (11) (12) (13) Reverse charge Details shall be auto populated from counterparty GSTRI and GSTR'S 55 55 9A. Amendment to Details of Credit/Debit Notes Issued and Received of earlier tax periods (figures in Rs) Original Debit Note/ credit note Revised Details of original Debit Note/ credit note Type of note (Debit/Credit) Diff....
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....erential Value (Plus or Minus) Differential Tax GSTIN No. Date GSTIN No. Date IGST CGST SGST Rate Amt Rate Amt Rate Amt (1) (3) (4) (6) (7) (8) (9) (10) (11) (12) (13) (14) Other than reverse charge unca da se napetails shall be auto populated from counterparty GSTRI and GSTR 5 Reverse charge 10. TDS Credit received GSTIN Invoice/Document of deductor No Date Value (1) (2) (3) (4) Date of Value on which | TDS_IGST TDS_CGST (figures in Rs) TDS_SGST Payment to TDS has been the deductee deducted Rate Amt Rate Amt Rate Amt (5) (6) (7) (8) (9) (10) (11) (12) Shall be auto populated from counterparty TDS return 56 11. Tax liability under reverse charge arising on account of time of supply without receipt of Invoice GSTIN/UIN/ Name of State Code customer/unre gistered supplier Liability under reverse charge Goods/Services HSN/SAC of supply Taxable Value of supply IGST TAX CGST (figures in Rs) SGST Rate Tax Rate Tax Rate Tax 11A. Amendment in Tax liability under Reverse Charge arising on account of time of Supply without receipt of Invoice Original Details Revised Details Taxable TAX Value of supply GSTIN/UIN Month /Name of State Code customer/ unregistere ces Goo HSN/ GSTI State ds/ SAC N/....
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....UIN Code Servi Name of Goods HSN/S IGST CGST SGST /Servic AC es Rate Tax Rate Tax Rate Tax d supplier custo mer/u nregist ered suppli er (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (1) 57 40 Liability under reverse charge 12. Tax already paid on account of time of supply for invoices received in the current period relating to reverse charge. (figures in Rs) Invoice No. Transaction id (1) (A number assigned by the system when tax was paid) (2) IGST Tax Paid on account of time of supply CGST SGST Rate (4) Tax Rate Tax Rate Tax (5) (6) (7) (8) (9) Note: Tax liability in respect of invoices issued in this period shall be net of tax already paid on advance receipt/on occurrence of time of supply 13. Liability Payable Description (1) Tax payable for previous tax period (i) Outward supplies (ii) Inward supplies on reverse charge Tax payable for current tax period (i) Outward supplies (ii) Inward supplies on reverse charge Interest Late Fees Penalty Others (Please Specify) 58 IGST# CGST# SGST# (figures in Rs) Compounding Tax CGST (2) (3) (4) (5) SGST (6) Total # Tax paid in respect of supplies attracting reverse charge and those received from unregistered persons $ D....
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....etails for tax payable for previous tax period will be reflected Quarter-wise. 14. Details of Tax Payment Tax paid Interest paid Fee paid Penalty Others Cash Date IGST CGST SGST Compounding Tax (figures in Rs) Total tax paid Ledger Debit Entry No. CGST (1) (2) (3) (4) (5) (6) (7) SGST (8) (9) 15. Refund Claimed S.N 0 Description Minor head (Tax/Interest/ CGST SGST IGST Compounding Tax CGST SGST Fee/ Penalty/Other (1) (2) (3) (4) (5) (6) (7) (8) 1. Refund claimed from cash ledger 2. Bank Account Details* 59 *This should be one of the bank accounts mentioned in the GSTIN 16. Are you likely to cross composition limit before the date of next return: Y/N I _hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return. Place: Date: Note: 1. To be furnished by 18th of the month succeeding the quarter 60 60 (Signature of Authorized Person) 1. GSTIN 2. Name of the Taxable Person.. 3. Address Government of India/State Department of GSTR-4A [See Rule.....] AUTO DRAFTED DETAILS (S. No. 1, 2 and 3 shall be auto-populated on logging) 4. Period of Return From....... To.. 61 Part A ....
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....5. Inward supplies received from registered taxable person GSTIN of supplier Invoice IGST CGST (figures in Rs) SGST No. Date Value Goods/ HSN/ (1) (2) (3) (4) Services (5) SAC (6) Taxable Value (7) Rate Amt Rate Amt Rate Amt (8) (9) (10) (11) (12) (13) Auto populated 5A. Amendments to details of inward supplies received from registered taxable persons in earlier tax periods (figures in Rs) Original Invoice Revised Details 62 IGST CGST SGST GSTIN of supplier No. Date GSTIN No. Date Value Goods/ HSN/ of Service SAC Taxable Rate Amt value Rate Amt Rate Amt (1) (2) (3) supplier (4) S (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) 6. Details of Credit/Debit Notes received shall be auto populated from counterparty GSTR1 and GSTR5 GSTIN of Туре Debit Note/ credit note Original Invoice Differential of Value supplier note (Debi t/Cre (Plus or Minus) dit) No. Date No. Date (1) (2) (3) (4) (figures in Rs) Differential Tax IGST CGST SGST Rate Amt Rate Amt Rate Amt (5) (7) (8) (9) (10) (11) (12) (13) (14) Details shall if auto populiced from counterparty GSTRI and GSTR 5 63 63 6A. Amendment to Details of Credit/Debit Notes Issued and Received of earlier tax periods GSTIN of....
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.... supplier Type of note (Debit/Credi t Original Debit Note/ credit note Original /Revised Debit Note/ credit note Differential Value (Plus or Minus) 7. (1) (2) No. TDS Credit received (3) Date No. Date (4) (5) (6) Differential Tax IGST Rate CGST Amt SGST Rate Amt Rate Amt (7) (8) (9) (10) (11) (12) (13) Shall be auto populated from counterparty OSTRI and GSTR 5- Part B (figures in Rs) GSTIN of Invoice/Document Date of deductor No Date Value Payment to deductee Value on which TDS has been TDS IGST TDS_CGST TDS SGST Rate Amt Rate Amt Rate Amt deducted (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Shall be auto populated from counterparty TDS return This auto drafted form is generated by the GST system. 64 65 Government of India/State Department of GSTR-5 [See Rule....] RETURN FOR NON RESIDENT TAXABLE PERSONS (FOREIGNERS) 1. GSTIN 2. Name of the Taxable Person.. 3. Address (S. No. 1, 2 and 3 shall be auto-populated on logging) 4. Period of Return 5. Goods imported From.. To.. (figures in Rs.) S. Description Bill of Bill of No. of goods Entry Entry HSN Code* UQC Quantity Value IGST paid, if ITC as Eligibility for Total IGST No. Date any inputs/capital goods/none (1) (2) (3) (4) (5)....
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.... (6) (7) (8) (8A) (9) (10) available as ITC ITC available this month (11) 66 * at 8-digit level 5A. Amendments in Goods imported of earlier tax periods (figures in Rs) Original Bill of Entry Revised/Original Bill of entry IGST Eligibility for ITC as Total IGST available as ITC available this month inputs/capital ITC No. Date No. Date Value HSN Taxable value Rate Amt goods/none (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 62 67 6. Services received from a supplier located outside India (Import of services) (figures in Rs) Invoice IGST ITC Admissibility No Date Value SAC Taxable value Rate Amt Total ITC Admissible as input services/none ITC admissible this month (1) (2) (3) (4) (5) (6) (7) (8) (9) (figures in Rs) 6A. Amendments in Services received from a supplier located outside India (Import of services) of earlier tax periods Original Invoice Revised details of Invoice IGST No Date No Date Value SAC Taxable value Rate Amt ITC Admissibility Total ITC Admissible as input services/none ITC admissible this month (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 88 68 7. Outward supplies made: (figures in Rs.) S. GSTI Invoice No N, if No. Dat Valu • any e e Goo HS ds/SN/S ervi ....
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....AC ces IGST CGST Taxab Rate Amt Rat Amt le value e SGST Rate A mt POS (only if different supply from the Indicate Date of if time of supply if attracts location of reverse charge recipient $ it is before date of invoice (1) (2) (3) (4) (5) (SA) (6) (7) (8) (9) (10) (11) (12) (13 (14) (15) (16) 7A. Amendments to details in Outward supplies Original Invoice GSTIN/ UIN, if any Revised/Original Invoice IGST CGST SGST No. Date No. Date Goods/SHSN/ Taxable Rate Amt. Rate ervices SAC Value Amt Rate Amt (figures in Rs) POS(only Date of time if of supply if different different from the from date of location invoice of recipient | () | (2) | (6) | (4) | (5) | (6) | (?) | (6) | c9) | 10) | (33) (12) | (13) | (14) | (15) | (16) 69 60 7. Details of Credit/Debit Notes (figures in Rs) GSTIN/ UIN/ Name Type of Debit Note/ credit Original Differ Differential Tax note note Invoice ential (Debit/ Value of Credit) (Plus receiver or Minus ) No. Date No. Date IGST CGST SGST Rat Am Rat Am Rate Amt t t (1) (2) (3) (4) (5) (6) (7) (8) (9) (10 (11) (12) (13) Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier 7A. Amendment to Details of Credit/Debit Notes of earlier....
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.... tax periods 70 70 (figures in Rs) GSTIN/ UIN Type of note (Debit/ Original Debit Note/ credit note Credit) Original/Revised Debit Note/ credit Differenti al Value note (Plus or Minus) No. Date No. Date Differential Tax IGST CGST Rate Amt Rate SGST Amt Rate Amt (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Note: Information about Credit Note / Debit Note to be submitted only if issued as a supplier. 8. Tax paid (figures in Rs.) Description Tax payable Debit no. in ITC ITC (IGST) utilized ledger (1) (2) (3) (4) Debit no. in cash ledger (5) Tax paid in cash (after adjusting ITC) (6) IGST CGST SGST Interest Penalty Fee Total Non-editable Non-editable 71 9. Closing stock of Goods S. No. Description of goods HSN UQC Quantity Value (Rs.) (1) (2) (3) (4) (5) (6) 10. S.No Refund Claimed from Cash Ledger (1) (2) 1. Refund claimed from cash ledger 2. Bank Account Details* IGST (3) CGST (4) SGST (5) I hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return. Place: Date: (Signature of Authorized Person) Note: 1. To be furnished on monthly basis by 20th of the month....
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.... succeeding tax period & within 7 days after expiry of registration 72 73 1. GSTIN: Government of India/State Department of GSTR-6 [See Rule.....] RETURN FOR INPUT SERVICE DISTRIBUTOR 2. Name of the Registered person: (S.No. 1 and 2 will be auto-populated on logging) 3. Period: Month Year...... 74 GSTIN of Invoice supplier IGST CGST 4. From Registered Taxable Persons (to be auto-populated from counter party GSTR-1 and GSTR-5) (figures in Rs) ITC available this available as ITC $ month $ POS SGST (only if| differe nt from the locatio Eligibility of Total Tax ITC as Input/Capital goods/Input services/none IGST CGS T SGS IGST CGS SGST T T n of recinie No. Date Value Servi SAC Taxa Rat Amt Rate Amt Rat Amt ces ble value e e (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) Other than supplies attracting reverse charge Auto populated Not auto Shall be auto populated from counterparty GSTR1 and GSTRS populated $ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be Amt Amt Amt Amt Amt Amt (15) (16) (17) (18) (19) (20) (21) Note: If the supply is received in more than one lot, the invoice information should be reported in ....
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....the return period in which the last lot is received and recorded in the books of accounts. 75 75 4A. Amendments to details of inward supplies received in earlier tax periods (figures in Rs) Origin al GST Revised/Original Invoice IGST CGST Invoic IN le of supp lier POS Eligibilit Total Tax available as ITC available this month $ SGST (only if y of ITCITC $ differen as t from the Input/Ca pital location of goods/In IGST CGS SGST IGST CGS SGST put services/ T T No. Dat Valu ServSA ee ices C e e value Taxabl Rat Amt Rat Amt Rat Amtrecipien none Amt Amt Amt Amt Amt Amt e (17) (18) (19) (20) (21) (22) (23) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) Other than supplies attracting reverse charge Auto |popu lated Not auto |popu lated (Clai med) Shat he auto cocalated Com ConteRANEN GETRI JAN OSTRES NOT Same as above $ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be 76 76 5. Details of Credit/Debit Notes (figures in Rs) GST Type of Debit IN note (Debit /Credit) Note/ credit Original Invoice Differe ntial Differential Tax Value note (Plus or Minus) No Date No. Date IGST CGST SGST â˜APAZA (1) Eligibi....
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....li ty for ITC (select from drop down as in Table 5 above) (2) (3) (4) (5) (7) (8) (9) (1 (1 (1 (1 (14) ITC available Total Tax available as ITC this month IG CG SG IG CGS SGS A Am Am A Amt Amt mt t mt t G (16 (17 (19) (20) Other than reverse charge 0 ) 2) 3) 5) 1 1 8) Reverse charge ☠Detants shall be auto populated from counterparty GSTRI and GSTR5 5A. Amendment to Details of Credit/Debit Notes of earlier tax periods Original Debit Note/credit note Revised Type of Details of original Debit Note/credit note Differen tial note (Debit/Cr edit) Value (Plus or Minus) Differential Tax Eligibi lity for ITC (select Total Tax available as ITC 17 77 ITC available this month GST N Da IN 0. te IN SN GST N Da 0. ཙཱ༧ te IGST CGST SGST from drop Ra A Ra A te mt te mt Ra A down IGS CG SG IGS CG SG Am Amt Amt Am Amt Amt te mt as in Table 5 above) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) Other than reverse charge Reverse charge 6. Input Service Distribution Details shall be auto populated from counter party CSTRI and GSTR 5 (figures in Rs) GSTIN of the Supplier Document No. Date SAC GSTIN of receiver Invoice/Document No. Ty....
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....pe of credit No. Date (invoice/revised IGST ISD Credit distributed CGST SGST invoice/debit note/revised debit note/credit note/credit note) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 6A. Revision of Input Service Distribution of earlier tax periods 78 GSTIN of receiver of credit (1) Original Invoice/Document No. No. (2) (figures in Rs) Revised Invoice/Document No. ISD Credit distributed Date No. Date IGST (3) (4) (5) (6) CGST (7) SGST (8) 7. ISD Ledger (figures in Rs) Description IGST CGST SGST Total (1) (2) (3) (4) (5) Opening Balance ITCs received* ITC Reversal ITC Distributed Distributed as IGST Distributed as CGST I Distributed as SGST Closing balance hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return. Place: Date: Note: 1. To be furnished by 13th of the month succeeding the tax period) (Signature of Authorized Person) 79 2. 3. 1. GSTIN: Name of the Registered person: (S.No. 1 and 2 will be auto-populated on logging) Period: Month Government of India/State Department of GSTR-6A [See Rule.....] AUTO DRAFTED DETAILS Year........ 4. From Registered Taxable Pe....
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....rsons (to be auto-populated from counter party GSTR-1 and GSTR-5) GSTIN of supplier Invoice IGST CGST (figures in Rs) POS (only SGST if different from the location of recipient) No. Date Value Services SAC Taxable Rate Amt value Rate Amt Rate Amt (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) Other than supplies attracting reverse charge (1) Auto populated ated Shall be auto populated from counterparty/GSTRI and GSTRS 80 88 $ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be Note: If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts. 4A. Amendments to details of inward supplies received in earlier tax periods Original Invoice GSTIN of supplier Revised/Original Invoice IGST CGST SGST (figures in Rs) POS(only if different from the location of recipient No. Date Value Servic SAC Taxable Rate Amt Rate Amt Rate Amt es value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) Other than supplies attracting reverse charge â˜â˜ populate $ Taxable person will have to....
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.... enter the amount of credit to be availed for CGST/SGST or IGST as the case may be 5. Details of Credit/Debit Notes GSTIN of supplier Туре of note Debit Note/ credit note Original Invoice (Debit/ Credit Differential Value (Plus or Minus) No. Date No. Date 81 (figures in Rs) Differential Tax IGST CGST SGST ▬▬▬▬▬▬Rate Amt Rate Amt Rate Amt (1) (2) (3) (4) (5) (7) (8) (9) (10) (11) (12) (13) (14) Details shall be auto popalated from counterparty GSTR and GSTR 5 5A. Amendment to Details of Credit/Debit Notes of earlier tax periods GSTIN of Type of note (Debit/Credi supplier (1) (2) No. Original Debit Note/ credit note Original /Revised Debit Note/ credit note Differential Value (Plus or Minus) Differential Tax (3) Date No. Date (4) (5) (6) IGST Rate CGST SGST Amt (7) (8) (9) (10) (11) (12) Rate Amt Rate Amt (13) Shall be auto populated from counterparty GSTRI and GSTR 5- This auto drafted form is generated by the GST system. 82 723 Government of India/State Department of GSTR-7 [See Rule.....] TDS Return 1. GSTIN: 2. Name of Deductor: 3. Return period: Month. (S.No. 1 and 2 will be auto-populated on logging) Year.... 4. TDS details GSTIN....
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.... Contract Details Invoice/Document of Date of Payment deductee No Date Value No Date Value to Value on which TDS is to be TDS IGST TDS_CGST (figures in Rs.) TDS_SGST Rate Amt Rate Amt Rate Amt deductee (1) (2) (3) (4) (5) (6) (7) (8) deducted (9) (10) (11) (12) (13) (14) (15) 4A. Revision in TDS details (figures in Rs.) of deductee No Date Value No Date of Payment Value on which Date Value to deductee TDS is to be deducted Revised/Original Contract Details Invoice/Document Revised/Original Revised/Original TDS_IGST | TDS_CGST GSTIN TDS SGST Rate Amt Rate Amt Rate Amt (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) 83 5. Liability payable and paid Description (1) TDS Interest on delayed payment of TDS Fees for late filing of return Others (please specify) Total 6. Refund Claimed (figures in Rs.) IGST Payable CGST Payable SGST Payable Dr. No. IGST Paid CGST Paid SGST Paid (2) (3) (4) (5) (6) (7) (8) S.No (1) Description (2) 1. Refund claimed from cash ledger 2. Bank Account Number* CGST (3) SGST (4) IGST (5) I hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to ....
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....submit this return. Place: Date: Note: 1. To be furnished by 10th of the month succeeding the month of deduction 84 (Signature of Authorized Person) Description TDS Certificate No. GSTIN of TDS Deductor Name of the Taxable person / Contractor: GSTIN of Contractor (Supplier) Assessment Circle / Ward Tax Period for which GSTR 7 is filed GSTIN of Deductee Contract Details Government of India/State Department of Form GST ZA (See Rule ) ---- Tax Deduction Certificate (To be maintained at the Common Portal) GSTIN- Name Period - From To (dd/mm/yyyy) Act - /All CERTIFICATE OF DEDUCTION OF TAX AT SOURCE Invoice Details Date of Payment to Value on which TDS is deducted TDS_IGST deducted and deposited TDS CGST TDS SGST 85 Deductee No. Date Value No. Date Value 1 2 3 4 5 6 7 00 Rate Tax Rate Tax Rate Tax 9 10 11 12 13 14 This Certificate has been generated on the basis of information furnished in the return by the TDS Deductee GSTIN... 86 968 Department of Revenue Government of India Government of India/State Department of Form GSTR-8 [See Rule ----] STATEMENT FOR E-COMMERCE OPERATORS 1. GSTIN: (to be auto-populated) 2. Name of the Taxable Person: 3. Period: Month........ (to be auto-populated....
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....) Year 4. Details of the supplies to registered Taxable Persons made through the e-commerce operator (figure in Rs.) Invoic Dat Merchan GSTIN Gross e No. e ID of issued by supplie e- r supplie Taxabl Goods HSN/ Value e value (G)/ SAC of Services (S) IGST SGST CGST Place of Suppl Rate Amt. Rate Amt. Rate Amt y commerc S (State e Code) 12 operator 456789 10 11 12 13 14 15 87 4A. Amendment to Details of the supplies to registered Taxable Persons made through the e-commerce operator GSTI Origina Revised/Orig Mercha GSTI Gross Taxa N of 1 Suppli Invoice inal Invoice er N Da No. Date 0. te nt ID N of Value issued by e- er ble Goods HSN/S (G)/ AC suppli of value Servic suppli es (S) comme es [other rce IGST SGST (figure in Rs.) CGST Place of Supp operato r than brand ed] Ra Amou Ra Amou Ra Am nt te te nt te ly (Stat e Code 123456789 10 11 12 13 14 15 16 17 18 (5) Details of the supplies to unregistered persons made through the e-commerce operator Sr Merchant ID issued by GSTIN of supplier No. e-commerce portal 1 3 4 Place of Supply (State Taxable Code) value IGST CGST (figure in Rs.) SGST 88 88 Rate Amt Rate Amt Rate Amt 10 5 7 8 9 10 11 12 13 (5A) Amendment to details of the supplies to ....
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....unregistered persons made through the e-commerce operator Sr Original Details No. Revised Details Merchant ID GSTIN issued by e- of Taxable value IGST CGST (figure in Rs.) SGST commerce supplier portal Tax Place of Tax Place of Rate Amt Rate Amt Rate Amt period of Supply period of Supply supplies (State supplies (State Code) Code) 1 2 3 4 5 7 8 9 10 11 12 13 14 15 6. Tax Collected at Source (TCS) Details Name Value on of which TCS supplier suppli is collected Sr Tax Merchant No. Period ID GSTIN of of allocate payment by e- to commerc er supplier e portal 1 2 Nature of supply (B2B/B2C) TCS_IGST TCS_CGST (figure in Rs.) TCS_SGST Rate Amt. Rate Amt. Rate Amt. 3 4 5 7 8 9 10 11 12 13 14 89 7. Liability payable and paid Description TCS_IGST TCS_CGST TCS_SGST Cash Payable Payable Payable ledger Dr. No. TCS_IGST Paid TCS_CGST Paid (figures in Rs.) TCS_SGST Paid (1) (2) (3) (4) (5) (6) (7) (8) Tax Collected at Source (TCS) Interest on delayed payment of TCS Fees for late filing of return Others (pls. specify) Total Notes - 1. Taxable value is exclusive of exempted supplies. 2. B to B supplies means supplies made to registered Taxable Persons. GSTIN of both supplier as well as recipient sho....
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....uld have been mentioned on the invoice. 3. B to C supplies means supplies made to persons other than registered. 4. Invoice wise detail may be kept safely for a period prescribed in the Act. 5. An e-commerce portal supplying goods through his own portal shall not be required to file this return in respect of such supplies. 6. To be furnished by the 10th of the month succeeding the tax period 7. To be furnished by e-commerce operator(s) providing facility of supplying goods and/or services, other than branded services, of other suppliers through his portal 90 hereby declare that the information given in this statement is true, correct and complete in every respect. I further declare that I have the legal authority to submit this statement. Usual declaration and signature. Declaration I Place: Date: Person) 113 91 (Signature of Authorized 1. GSTIN 2. Name of the Taxable Person Government of India/State Department of GSTR-9 [See Rule.....] ANNUAL RETURN [To be furnished by the 31st December of the next Financial Year] (S. No. 1 and 2 will be auto-populated on logging) 2C. Whether liable to Statutory Audit â—‹ Yes Ο Îο 3. Date of statutory Audit 4. Auditors 5. Details of....
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.... expenditure: (a) Total value of purchases on which ITC availed (inter-State) 92 22 Goods S. No. Description HSN Code UQC Quantity Tax Rate Taxable Value IGST Credit Services S. No. Description Accounting Code Tax Rate Taxable Value IGST Credit b) Total value of purchases on which ITC availed (intra-State) Goods Tax Rate Tax Credit S.No Description HSN Code UQC Quantity Taxable Value CGST SGST CGST SGST 93 96 Tax Rate S.No Description SAC Taxable Value CGST SGST Tax Credit CGST SGST Services C) Total value of purchases on which ITC availed (Imports) Goods S.No. Description HSN Code UQC Quantity Tax Rate CIF Value IGST Custom Duty paid Services S.No. Description SAC Tax Rate Taxable Value IGST (d) Other Purchases on which no ITC availed 94 4 S.No. Goods/Services (e) Sales Returns S.No Purchase Value Goods HSN Code Taxable Value IGST CGST SGST (f) Other Expenditure (Expenditure other than purchases) S. No. Specify Head 6. Details of Income: (a)Total value of supplies on which GST paid (inter-State Supplies) Goods Amount S. No. Description HSN Code UQC Quantity Tax Rate Taxable Value IGST 95 55 Services S. No. Description Accounting Code Tax Rate Taxable Value IGST (b)Total value of s....
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....upplies on which GST Paid (intra-State Supplies) Goods Tax Rate Tax S.No Description HSN Code UQC Quantity Taxable Value CGST SGST CGST SGST Services S.No Description SAC Taxable Value Tax Rate CGST SGST Tax CGST SGST 96 (c)Total value of supplies on which GST Paid (Exports) Goods S.No Goods HSN Code UQC Quantity Tax Rate FOB Value IGST Custom Duty Services S.No Services SAC Tax Rate FOB Value IGST (d)Total value of supplies on which no GST Paid (Exports) Goods Sl.No Services Goods HSN Code UQC Quantity Tax Rate FOB Value 97 97 Sl.No Services SAC Tax Rate FOB Value (e) Value of Other Supplies on which no GST paid Sl. No. Goods/Services (f) Purchase Returns Goods Sl. No Services Sl. No Value Goods HSN Code Taxable Value IGST CGST SGST Services SAC Taxable Value IGST CGST SGST 98 (g) Other Income (Income other than from supplies) Sl. No. Specify Head 7 Return reconciliation Statement Amount A IGST Sl. No Month Tax Paid Tax Payable (As per Difference audited a/c)** Interest Penalty Total B CGST Sl. No Month Tax Paid Tax Payable (As per Difference audited a/c)** Interest Penalty Total 99 99 C SGST Sl. No. Month Tax Paid Tax Payable (As per audited a/c) Difference Interest Penalty Total....
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.... 8. 0 Other Amounts@@ A Arrears (Audit/Assessment etc.) Sl. No. Details of Order Tax Payable Interest Penalty Current Status of the Order Total B Refunds Sl. No. Details of Claim Date of Filing Amount of Refund Current Status of the claim This may be divided into parts:- amount already paid / refund already received during the year, i) ii) amount payable / refund pending. 9. Profit as Per the Profit and Loss Statement Gross Profit Profit after Tax Net Profit 100 I hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return. Place: Date: (Signature of Authorized Person) 101 X GSTR 9B.xlsx GSTR 9B Reconciliation Statement 102 Government of India/State Department of GSTR-9A SIMPLIFIED ANNUAL RETURN FOR COMPOUNDING TAXABLE PERSONS 1. GSTIN 2. Name of the Taxable Person (S. No. 1 and 2 will be auto-populated on logging) 3. Period of Return From Το (to indicate the period for which the Taxable Person was compounding Taxable Person-dd/mm/yyyy) 3A Year for which Return is being filed From To.......... (to indicate the financial year) 4. Turnover Details 1 Gross Turnove....
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....r (GSTIN) 2 Gross Turnover (Entity) 103 (figures in Rs.) 5. Details of expenditure: A) Total value of local purchases including purchases from unregistered persons net off purchase return (1)Goods (other than attracting reverse charge) Whether goods have been procured? OYes Sl. No. Description ONO HSN Code Taxable Value IGST paid CGST paid SGST paid 104 (2) Goods (attracting reverse charge) Whether goods (attracting reverse charge) have been procured? O Yes O No Sl. No. Description HSN Code Taxable Value IGST paid CGST paid SGST paid (3) Services (other than attracting reverse charge) Whether services (other than attracting reverse charge) have been procured? O Yes O No Sl. No. Description SAC Taxable Value IGST paid CGST paid SGST paid (4)Services (attracting reverse charge) Whether services (attracting reverse charge) have been procured? O Yes 105 Ο Îο Sl. No. Description SAC Taxable Value IGST paid CGST paid SGST paid 106 B) Total value of purchases (Imports) (1) Goods Whether goods have been imported? O Yes Sl. No. Description O No HSN Code Taxable Value CIF Value IGST paid Custom Duty paid (2) Services Whether services have been imported? O Yes Ο Îο Sl.No. D....
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....escription SAC C) Other Expenditure (Expenditure other than purchases) 107 Taxable Value IGST Sl. No. Specify Head 6. Details of Income: A) Total Value of outward supplies made net off sales return (taxable and not taxable) Intra-state supplies (goods) Intra-state supplies (services) Exempted supplies Nil rated supplies Non GST Supplies Export Total Amount Amount Compounding Tax Rate Compounding tax amount B) Other Income (Income other than from supplies) Whether the Taxable Person has income other than from supplies? O Yes Ο Îο Sl. No. Specify Head 108 Amount 7. Return reconciliation Statement A Compounding tax (on outward supplies) Sl. No. Quarter Turnover as per return Tax Paid as per return Tax Payable (As per audited a/c)** Difference Interest Penalty 1 2 3 4 5 6 7 8 Q1 Q2 Q3 Q4 Total B CGST Paid on reverse charge basis Have you paid CGST on reverse charge basis? O Yes O No 109 Sl. No Quarter Tax Paid as per return Tax Payable (As per Difference audited a/c)** Interest Penalty C Total SGST paid on reverse charge basis Have you paid SGST on reverse charge basis? O Yes O No Sl. No Quarter Tax Paid as per return Tax Payable (As per Difference audited a/c)** Interest Pena....
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....lty Total D IGST paid on reverse charge basis Have you paid IGST on reverse charge basis? O Yes O No ** Sl. No. Quarter Total Tax Paid as per return Tax Payable (As per audited a/c)** Difference Interest Penalty 110 8. Other Amounts@@ Sl. No. A. Arrears (Audit/Assessment etc.) Details of Order Tax Payable Interest Penalty Total Current Status of the Order B Refunds Sl. No. Details of Claim (ARN) Date of Filing Amount of Refund Current Status of the claim This may be divided into parts:- iii) iv) amount already paid / refund already received during the year, amount payable / refund pending. 111 9. Profit as Per the Profit and Loss Statement Gross Profit Profit after Tax Net Profit 10. Declaration I/We hereby declare that the above particulars are in accordance with the records and books maintained by me/us and correctly stated. I have correctly made the disclosures as provided under Goods and Services Tax Act, Note: 1. To be furnished by the 31st December of the next Financial Year 112 Signatures Government of India/State Department of ---- Final Return under Form GSTR-10 [See Rule ----] of Goods and Services Act, 2016 (For taxable person whose registration has been surrendered or c....
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....ancelled) To be auto populated. 1. GSTIN 2. Legal Name 3. 4. Address 5. Business Name (Principal place of business) Application Reference Number (ARN) of surrender application, if any 6. Effective Date of Surrender/Cancellation 7. Whether cancellation order has been passed: 8. If Yes, Unique ID of Cancellation order 9. Date of Cancellation Order 10. Particulars of closing Stock held on date of surrender / cancellation (DD/MM/YYYY) Yes/No (DD/MM/YYYY) Sr No. HSN Descrip Type of Unit of Quantit Price Value In case ITC already availed (Rs.) Rate of Tax Code tion of Goods goods measur y per (fair of CG, Output tax (Rs.) (Cap ement unit mkt) % points Other) (Rs.) consider CGST IGST SGST CG SGST CGST SGST ed for ST reductio n 1 2 3 4 5 6 7 8 8A 9 9A 10 11 11A 12 13 10.1 INPUTS AS SUCH 10.2 INPUTS IN SEMI-FINISHED GOODS 113 1 Amount of Tax payable 2A ITC Ledger 10.3 INPUTS IN FINISHED GOODS 10.4 INPUT SERVICES 10.5 CAPITAL GOODS Total No. XXXX XXX XXX XXX XXX 2B Cash Ledger XXXXXXXXXXX 10A. Amount of tax payable on closing stock:- Nature of Tax CGST SGST Amount Higher of col. 9 & 12 Higher of col.10 & 13 114 12. Verification I/We hereby solemnly affirm and declare that the information giv....
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....en hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Signature of Authorized Signatory Full Name (first name, middle, surname) Designation/Status Place - Date --- DD/MM/YYYY 115 1. UIN (to be auto-populated) 2. Name of the Government Entity: 3. Period: 3. 1 Year 3.2 Month Select Select Government of India/State Department of ----- Form GSTR-11 [See Rule ----] INWARD SUPPLIES STATEMENT FOR UIN (to be auto-populated) 4. Details of purchases made for consumption or use (other than for the purpose of making outward supplies) GSTIN Invoice IGST CGST SGST of supplier No Date Supplier Name Value of HSN/ Rate Amt. Rate Amt. Rate Amt. Inward SAC (figures in (figures in (figures in Supplies Rs.) Rs.) Rs.) (figures in Rs.) (1) (2) (3) (4) (5) (6) (7) (8) 116 To be auto-populated TOTAL Note: Missed invoices details for inward supplies can be added by the UIN holder. I _hereby declare that the information given in this statement is true, correct and complete in every respect. I further declare that I have the legal authority to submit this statement. Place: Date: (Signature of Authorized Person) Note: 1. To be furnished by 28th ....
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....of the month following the month for which statement is filed 2. To be furnished by the persons holding UIN w.r.t. the inward supplies made during the month for consumption or use 117 X GST_ITC 1.xlsx GSTR ITC-1 118 S. No. 1. 2. Particulars Type of Application Enrolling Authority 3. State 4. Jurisdiction 5. 6. 7. Period of Enrollment Enrolment sought as: Form GST-TRP -1 [See Rule......] Application for Enrolment as Tax Return Preparer under Goods and Services Tax Act, > 6.1 Chartered Accountant holding COP 6.2 6.3 Company Secretary holding COP Cost & Management Accountant holding COP 6.4 Lawyer currently licensed to practice 6.5 Retired employee of Centre / State Revenue Department 6.6 Others Applicant Details M/O/D M New Renewal M Centre Authority M M State Authority M From..... Το M 119 7.1 Name 7.2 Date of Birth 7.3 Gender 7.4 Aadhar 7.5 PAN 7.6 7.7 Mobile Number Landline Number 8. 9. 7.8 E Mail Id Professional Address Building No./ Flat No./ Door No. Floor No. Name of the Premises/ Building Road/Street Lane Locality/Area/Village District State PIN Code Qualification Details Qualifying Degree Affiliation University/Institute M 120 M 330 3 O M M Membership/ Enrollment Numb....
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....er Date of Enrollment/ Membership Membership Valid up to 10. Verification and Declaration I/We my/our knowledge and belief and nothing has been concealed there form.. hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of Signature of Authorized Signatory (Tax Return Preparer) E-Sign/DSC Full Name (first name, middle, last name) Place Date 121 Government of....... Department of ...... Form GST –TRP 1 A [See Rule......] Acknowledgement Receipt Application Reference Number (ARN) Your application has been successfully filed against The status of the Application can be viewed through “Track Application Status" at dash board on the GST Portal. Form No. Form Description: Date of Filing Time of filing Name of the Applicant : Center Jurisdiction State Jurisdiction: Filed by : (Name of the Applicant TRP) It is a system generated acknowledgement and does not require any signature. 122 [See Rule Form GST TRP -2 (See Rule-) Enrolment Certificate for Tax Return Preparer Government of India And Government of Goods and Services Tax Department Central Goods and Services Tax Act, and Goods and Services Tax Act, of the Central Goo....
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....ds and Services Tax Rules, 2017 and Rule of the Goods and Services Rules Act, 2017] Enrolment Number PAN for which Provisional ID is generated Return (Legal Name of the Taxable Person as per the data shared by States/Center) 1. 2. PAN 3. Name of the Tax Preparer 4. Address and Contact Information Date Valid up to Office-Central/State---- Place Date DSC of the Enrolment Authority Name and Designation. 123 Reference No > To Department of Government of (State with which the TRP wants to enroll) Form GST TRP- 3 [See Rule ----] > (Name of the Applicant) (As mentioned in the registration application) (Address of the Applicant) (As mentioned in the registration application) Application Reference No. (ARN) TRP Enrolment Number Dated DD/MM/YYYY - Notice for Seeking Additional Information / Clarification / Documents for Application for Registration as Tax Return Preparer, or, Show cause for disqualification in case of misconduct in connection to proceeding by Tax Return Preparer This is with reference to your enrolment application referred above, filed under the ---- Goods and Services Tax Act, 2016. The Department has examined your application and is not satisfied with it for the follow....
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....ing reasons:- 1 2 Or The Department has found guilty of misconduct in connection with following proceeding under the Act,:- 1 2 You are directed to submit the above said documents/ file reply / clarification on the above said points within >(Date Picker).. If no response is received by the stipulated date(Date Picker), your application is liable for rejection/ Your enrolment is liable for cancellation. Please note that no further notice / reminder will be issued in this matter. 124 Signature (digital)] Name (Designation) 125 Department of Government of (State with which the applicant wants to enroll) Form GST TRP - 4 [See Rule ----] Reference No > To > (Name of the Taxable person) (As mentioned in the registration application) (Address of the Taxable person) (As mentioned in the registration application) Enrollment Number Application Reference No. (ARN) (Latest) - Dated DD/MM/YYYY Order of Rejection of Application for enrolment as Tax Return Preparer/ Or Disqualification to function as Tax Return Preparer ---- This is with reference to your enrolment application referred above, filed under the Goods and Services Tax Act, 2016. The Department has examined your application and the sa....
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....me has not been found satisfactory for the following reasons:- 1 2 3 If you are not satisfied with the order, you can file an appeal in accordance with the provisions of the Act. 126 [Signature (digital)] Name (Designation) Government of....... Department of........ (State with which TRP is enrolled) Form GST-TRP 5 [See Rule ----] Serial Number Name of TRP Category Enrolment Number Address Contact Number Email id Valid up to CA/CS/CA (Cost)/ Advocate/ Retd..Tax Officials/ 1 2 Others 3 4 5 6 7 8 127 From Taxable Person Name GSTIN /Unique ID/Temporary GSTIN Το TRP (Enrolment Number) Address Form GST TRP 6 [See Rule ---] Subject: Engagement of TRP Sir/Madam I > on behalf of the > hereby request you to undertake following activities on our behalf :- € filing of statements of outward and inward supplies; € filing of monthly, quarterly, annual or final return; € making of payments for credit into the cash ledger; € file a claim for refund; € represent us in any proceeding under the Act other than inspection, search, seizure and arrest; file an appeal to the First Appellate Authority; file an appeal to the Appellate Tribunal * € (I) € â‚....
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.... file an application for amendment or cancellation of registration; (I) € Application for fresh registration. *(should be limited to CA /CS/ICWA & Advocates only) You are requested to accept the engagement by utilizing the facility available on Common Portal. This engagement would be valid from the date and time of your acceptance on the Common Portal. (Name of the Taxable Person with GSTIN) From Taxable Person Name GSTIN /Unique ID/Temporary GSTIN Το TRP (Enrolment Number) Address Form GST TRP- 7 [See Rule ---] Subject:- Disengagement from the assignment Sir/Madam I > on behalf of the > hereby inform you to disengage from the following activities from DD/MM/YYYY with effect from HH/MM assigned to you with effect from DD/MM/YYYY :- € filing of statements of outward and inward supplies; € filing of monthly, quarterly, annual or final return; € making of payments for credit into the cash ledger; € file a claim for refund; € represent us in any proceeding under the Act other than inspection, search, seizure and arrest; € file an appeal to the First Appellate Authority; € file an appeal to the Appellate Tribunal * € file an a....
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....pplication for amendment or cancellation of registration; € Application for fresh registration. *(should be limited to CA /CS/ICWA & Advocates only) You are requested to accept the disengagement by utilizing the facility available on Common Portal. Document 3C:\Program Files\Python310\lib\site-packages\openpyxl\worksheet\_reader.py:329: UserWarning: Unknown extension is not supported and will be removed warn(msg) FORM GST 9A (See Section__ of the Central/ State Goods and Services Tax Act, 2016 and Rule __ of the Central/ State Goods and Services Tax Rules, 2016) Audit Report certified by a ……………………. Certified that I/we being a ...................... have audited the accounts of _>_ at > having a registration number (GSTIN) ____________ for the year ending 31st March 20__ and subject to my/our observations and comments about non compliance, short comings and deficiencies in the returns filed by the Taxable person, as given in the attached report, 1 The books of accounts and other related records and registers maintained by the taxable person are sufficient for the verification of the correctness and completeness of t....
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....he returns filed for the year; 2 The total turnover of outward supplies declared in the returns includes all the outward supplies effected during the year; 3 The total turnover of inward supplies declared in the returns includes all the inward supplies made during the year; 4 The deductions from the total turnover including deduction on account of sales /supplies returns claimed in the returns are in conformity with the provisions of the law; 5 The adjustment to turnover of outward supplies and inward supplies is based on the entries made in the books of account maintained for the year; 6 The classification of outward goods/services suppliedand inward supplies, rate of tax applicable and computation of output tax and input tax and net tax payable as shown in the return is correct; 7 The computation of classification of goods supplied, the amount of input tax paid and deductions of input tax credit claimed and reversed in the return is correct and in conformity with the provisions of law; 8 Other information given in the returns is correct and complete. (A) GENERAL INFORMATION 1 Name of the taxable person 2 GSTIN 3 Address 3(a) Principal place of business....
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.... 3(b) Additional place of business > 4(a) Details of any branch or unit in the State having a different registration number (GSTIN) 4(b) Details of any branch or unit in other State having different registration number (GSTIN) 5 Nature of business 6(a) Description of 10 major goods sold/ services provided 6(b) New business activity 7 Constitution of the business 8 Names and address of the Propreitor/Partners/ Directors as on date of filing of Audit Report 9 Details of Registration with other departments 9(a) - Income Tax Permanent Account Number 9(b) - Importer Export Code Number 9(c) - Corporate Identity Number 10 Particulars of all bank accounts of the taxable person 10(a) Name of the bank and branch 10(b) Account number 11 List of books of accounts maintained 12 List of books of accounts examined 13(a) Name and version of accounting software used (if electronic records being maintained) 13(b) Change in accounting software, if any 14(a) Method of valuation of opening and closing stocks 14(b) Change in method of valuation of stock, if any (B) OTHER INFORMATION 1(a) Taxable person has filed all the returns as per given periodicity Yes/No 1(b) Please state ....
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....exceptions along with details of interest, late fee and penalty paid, if any 2 Taxable person has maintained stock register Yes/No 3 Returns applicable to the Taxable person GSTR 1 Yes/No GSTR 2 Yes/No GSTR 3 Yes/No GSTR 4 Yes/No GSTR 5 Yes/No GSTR 6 Yes/No GSTR 7 Yes/No GSTR 8 Yes/No Other returns, please select Yes/No Reconciliation Statement S.No. Particulars Consolidated amount as per annual return Amount as per audited financial statements (for the GSTIN) Difference Reference A) Details of supplies and corresponding taxes 1 Total outward supplies Annex 1 2 Total inward supplies Annex 2 3 Total tax liability on output supply and supplies liable to reverse charge Annex 3 4 Input tax credit availed during the year Annex 4 B) Payment of tax liability on output supply and supplies liable to reverse charge 5 By utilising cash in cash ledger Annex 5 6 By utilising input tax credit ledger Annex 5 7 By utilising TDS in cash ledger Annex 5 C) Other details 8 Deposit by challans Annex 6 9 Transfer of TDS from deductors Annex 7 10 Refunds Annex 8 11 Amounts paid under protest/ as pre-deposit against demand Annex 9 12 Balances as on date of financial....
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.... statements (GST payable) Annex 10 13 Balances as on date of financial statements (ITC) Annex 11 14 ITC Annex 1 15 Tax paid on advance receipts Annex 1 14 TDS deducted Annex 12 Reconciliation of Outward supplies( including taxable supplies on account of time of supply being different from invoice date) Particulars Amount Remarks Value of outward supplies as per returns (Section 15) > Adjustments: A) Difference in value of supplies as per returns and financial statements on account of following reasons: Amount Please specify briefly the details 15(4)(i): minus the consideration, whether paid or payable, is not money, wholly or 15(4)(ii): minus the supplier and the recipient of the supply are related 15(4)(iii): Other reasons minus there is reason to doubt the truth or accuracy of the transaction value declared by the supplier 15(4)(iv): Special sectors plus/minus business transactions in the nature of pure agent, money changer, insurer, air travel agent and distributor or selling agent of lottery 15(4)(v): Other notified cases plus/minus such other supplies as may be notified by the Central or a State Government in this behalf B) Adjustments (if not included in financia....
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....l statements) 15(2)(a) minus any amount that the supplier is liable to pay but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goodsand/or services 15(2)(b) minus the value, apportioned as appropriate, of such goods and/or services as are supplied directly or indirectly by the recipient of the supply free of charge or at reduced cost for use in connection with the supplyof goods and/or services being valued, to the extent that such value has not been included in the price actually paid or payable 15(2)(c) minus royalties and licence fees related to the supply of goods and/or services being valuedthat the recipient ofsupply must pay, either directly or indirectly, as a condition of thesaid supply, to the extent that such royalties and fees are not included in the price actually paid or payable 15(2)(d) minus any taxes, duties, feesand charges levied under any Statute other than the SGST Act or the CGST Act or the IGST Act 15(2)(e) minus/plus incidental expenses such as commission, packing, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in resp....
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....ect of the supply of goods and/or servicesat the time of, or before delivery of the goods or, as the case may be, provision of the services 15(2)(f) minus subsidies provided in any form or manner, linked to the supply 15(2)(g) minus out of pocket expenses 15(2)(h) plus/minus any discount or incentive that may be allowed after the supply has been effected Others (please specify) plus C) Adjustments (if included in financial statements) 15(3) discount allowed before or at the time of supply provided such discount is allowed in the course of normal trade practice and has been duly recorded in the invoice issued in respect of the supply Others (please specify) D) Adjustments (Differences on account of time of supply) Opening advances Closing advances Opening unbilled revenue Closing unbilled revenue Dervied as per financial statements Effective turnover for present State (Note 1) Difference Note 1 Total turnover as per financial statements > Less: Turnover pertaining to other States > Add: Turnover of stock transfer outward Effective turnover for present State Reconciliation of Inward supplies( including taxable supplies on account of time of supply be....
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....ing different from invoice date) Particulars Amount Remarks Value of inward supplies as per returns (Section 17) > Adjustments: A) Difference in value of supplies as per returns and financial statements on account of following reasons: 15(4)(i): the consideration, whether paid or payable, is not money, wholly or 15(4)(ii): the supplier and the recipient of the supply are related 15(4)(iii): Other reasons there is reason to doubt the truth or accuracy of the transaction value declared by the supplier 15(4)(iv): Special sectors business transactions in the nature of pure agent, money changer, insurer, air travel agent and distributor or selling agent of lottery 15(4)(v): Other notified cases such other supplies as may be notified by the Central or a State Government in this behalf B) Adjustments (if not included in financial statements) 15(2)(a) any amount that the supplier is liable to pay but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goodsand/or services 15(2)(b) the value, apportioned as appropriate, of such goods and/or services as are supplied directly or indirectly by the recipient of ....
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....the supply free of charge or at reduced cost for use in connection with the supplyof goods and/or services being valued, to the extent that such value has not been included in the price actually paid or payable 15(2)(c) royalties and licence fees related to the supply of goods and/or services being valuedthat the recipient ofsupply must pay, either directly or indirectly, as a condition of thesaid supply, to the extent that such royalties and fees are not included in the price actually paid or payable 15(2)(d) any taxes, duties, feesand charges levied under any Statute other than the SGST Act or the CGST Act or the IGST Act 15(2)(e) incidental expenses such as commission, packing, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in respect of the supply of goods and/or servicesat the time of, or before delivery of the goods or, as the case may be, provision of the services 15(2)(f) subsidies provided in any form or manner, linked to the supply 15(2)(g) out of pocket expenses 15(2)(h) any discount or incentive that may be allowed after the supply has been effected Others (please specify) Eg. unbilled revenue,....
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.... advances C) Adjustments (if included in financial statements) 15(3) discount allowed before or at the time of supply provided such discount is allowed in the course of normal trade practice and has been duly recorded in the invoice issued in respect of the supply Others (please specify) D) Adjustments (Differences on account of time of supply) Opening advances Closing advances Opening unbilled revenue Closing unbilled revenue Dervied as per financial statements Effective turnover for present State (Note 1) Difference Note 1 Total turnover as per financial statements > Less: Turnover pertaining to other States > Add: Turnover of stock transfer inward Effective turnover for present State Reconciliation of 'Total tax liability on output supply and supplies liable to reverse charge' As per Annual return As per Auditor Difference Particulars CGST SGST IGST Total CGST SGST IGST Total CGST SGST IGST Total Remarks Tax liabilities on: Inter-State supplies NA NA NA NA NA NA Intra-State supplies NA NA NA Exports NA NA NA NA NA NA Sales returns Supplies liable to reverse charge Total Reconciliation of 'Input tax credit availed du....
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....ring the year' As per Annual return As per Auditor Difference Particulars CGST SGST IGST Total CGST SGST IGST Total CGST SGST IGST Total Remarks Input tax credit availed on: Inter-State supplies Intra-State supplies Imports Purchase returns Total Reconciliation of 'Payment of Tax liability on output supply and supplies liable to reverse charge' As per return As per financial statements Difference Particulars CGST SGST IGST Total CGST SGST IGST Total CGST SGST IGST Total Remarks By Utilising Cash in Cash Ledger By Utilising Input tax Credit Ledger By Utilising TDS in Cash Ledger Reconciliation of 'Deposit by Challans' Particulars CGST SGST IGST Total Tax deposit by Challans as per returns Tax deposit by Challans as per books of accounts Difference Reason for difference Reason 1 Reason 2 Reason 3 Reason 4 Total Reconciliation of 'Transfer of TDS from deductors' Particulars CGST SGST IGST Total Amount of Transfer of TDS from deductors as per returns Amount of Transfer of TDS from deductors as per financial statements Difference Reson for difference Reason 1 Reason 2 Reason 3 Reason 4 Total Reconciliation....
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.... of 'Refunds' As per return As per financial statements Difference Particulars CGST SGST IGST Total CGST SGST IGST Total CGST SGST IGST Total Remarks Refund claim pending at start of the year Refund claim filed during the year Refund claim received during the year Refund to be received at the end of year Reconciliation of 'Amounts paid under protest/ as pre-deposit against demand' Particulars CGST SGST IGST Total Amounts paid under protest/ as pre-deposit against demand as per returns Amounts paid under protest/ as pre-deposit against demand as per financial statements Difference Reson for difference Reason 1 Reason 2 Reason 3 Reason 4 Total Reconciliation of 'Balances as on date of financial statements (GST payable)' Particulars CGST SGST IGST Total Balance of GST payable as per returns Balance of Input tax credit as per Financial statements Difference Reson for difference Reason 1 Reason 2 Reason 3 Reason 4 Total Reconciliation of 'Balances as on date of financial statements (Input Tax Credit)' Particulars CGST SGST IGST Total Balance of Input tax credit as per returns Balance of Input tax credit as per Financial st....
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....atements Difference Reson for difference Reason 1 Reason 2 Reason 3 Reason 4 Total Reconciliation of 'TDS deducted' Particulars CGST SGST IGST Total Amount of TDS deducted as per returns Amount of TDS deducted as per financial statements Difference Reson for difference Reason 1 Reason 2 Reason 3 Reason 4 Total Details of Income (A)Total value of supplies on which GST paid (inter-State Supplies) Goods As per Annual Return As per Auditor S.N Description HSN Code Tax Rate Taxable value IGST Tax Rate Taxable value IGST Reason for differences 1 2 3 Services As per Annual Return As per Auditor S.N Description Accounting code Tax Rate Taxable value IGST Tax Rate Taxable value IGST 1 2 3 (B)Total value of supplies on which GST paid (intra-State Supplies) Goods As per Annual Return As per Auditor S.N Description HSN Code Taxable value Tax Rate CGST Tax Rate SGST Tax CGST Tax SGST Taxable value Tax Rate CGST Tax Rate SGST Tax CGST Tax SGST Reason for differences 1 2 3 Services As per Annual Return As per Auditor S.N Description SAC Taxable value Tax Rate CGST Tax Rate SGST Tax CGST Tax SGST Tax....
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....able value Tax Rate CGST Tax Rate SGST Tax CGST Tax SGST 1 2 3 (C)Total value of supplies on which GST Paid (Exports) Goods As per Annual Return As per Auditor S.N Description HSN Code Tax Rate FOB Value IGST Customs Duty Tax Rate FOB Value IGST Customs Duty Reason for differences 1 2 3 Services As per Annual Return As per Auditor S.N Description SAC Tax Rate FOB value IGST Tax Rate FOB value IGST 1 2 3 (D)Total value of supplies on which no GST Paid (Exports) Goods As per Annual Return As per Auditor S.N Description HSN Code Tax Rate FOB Value Tax Rate FOB Value Reason for differences 1 2 3 Services As per Annual Return As per Auditor S.N Description SAC Tax Rate FOB value Tax Rate FOB value 1 2 3 (E)Value of Other Supplies on which no GST paid As per Annual return As per Auditor S.N Goods/service Value Value Reason for differences 1 2 3 (F)Sales Returns Goods As per Annual Return As per Auditor S.N Description HSN Code Taxable value CGST SGST IGST Taxable value CGST SGST IGST Reason for differences 1 2 3 (G) Other Income (Income other than from supplies) As per Annual retu....
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....rn As per Auditor S.N Specify Head Amount Amount Reason for differences 1 2 3 Details of Expenditure (A)Total value of purchases on which ITC availed (inter-State) Goods As per Annual Return As per Auditor S.No. Description HSN Code UQC Quantity Tax rate Taxable value IGST credit Quantity Tax rate Taxable value IGST credit Reason for differences 1 2 3 Services As per Annual Return As per Auditor S.N Description Accounting code Tax Rate Taxable value IGST credit Tax Rate Taxable value IGST credit 1 2 3 (B) Total value of purchases on which ITC availed (intra-State) Goods As per Annual Return As per Auditor S.N Description HSN Code UQC Quantity Taxable value Tax rate (CGST) Tax rate (SGST) Tax credit (CGST) Tax credit (SGST) Quantity Tax rate (CGST) Tax rate (SGST) Tax credit (CGST) Tax credit (SGST) Reason for differences 1 2 3 Services As per Annual Return As per Auditor S.N Description SAC Taxable value Tax rate (CGST) Tax rate (SGST) Tax credit (CGST) Tax credit (SGST) Taxable value Tax rate (CGST) Tax rate (SGST) Tax credit (CGST) Tax credit (SGST) Reason for differences 1 2 3 [C] Total value of purchases ....
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....on which ITC availed (Imports) Goods As per Annual Return As per Auditor S.N Description HSN Code UQC Quantity Tax rate CIF Value IGST Customs duty paid Quantity Tax rate CIF Value IGST Customs duty paid Reason for differences 1 2 3 Services As per Annual Return As per Auditor S.N Description SAC Tax Rate Taxable value IGST Tax Rate Taxable value IGST 1 2 3 (D) Other Purchases on which no ITC availed As per Annual return As per Auditor S.N Goods/service Purchase value Purchase value Reason for differences 1 2 3 (E) Purchase Returns Goods As per Annual Return As per Auditor S.N Description HSN Code Taxable value CGST SGST IGST Taxable value CGST SGST IGST Reason for differences 1 2 3 Services As per Annual Return As per Auditor S.N Description SAC Taxable value CGST SGST IGST Taxable value CGST SGST IGST Reason for differences 1 2 3 (F) Other Expenditure (Expenditure other than purchases) As per Annual return As per Auditor S.N Specify Head Amount Amount Reason for differences 1 2 3 Inward supplies Credit received from ISD, ITC Received on an invoice on which partial credit availed earlier I....
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....mpact of other credit notes/ debit notes on which ITC not taken or issued for other purposes not considered in GST returns A. Summary of details filed as per monthly returns - Inward supplies A.1 Goods - ITC availed ITC availed Amounts as per Auditor HSN Code Description UQC Quantity Taxable Value CGST SGST IGST Additional tax# Taxable Value CGST SGST IGST Additional tax# Remarks XXX Good 1 Units 2000 200000 10000 8000 18000 1000 Refer table 4, 5 of GSTR 2 Adjustments: Impact of amendments to details of inward supplies Refer table 4A, 5A of GSTR 2 These tables record any typing errors/ clerical errors eg. incorrect HSN, invoice no. value, tax rate, POS, BoE etc. Impact of price revisions Refer table 7 and 7A XXX Total Value Good 1 Units 2000 200000 10000 8000 18000 1000 This amount does not account for purchase returns. To be reported separately. Notes: 1. This table will contain details of inward supplies of goods on which ITC has been availed by the taxpayer 2. Details of imports, reverse charge, any common supplies transferred to ISD are to be recorded in above table 3(a). Credit Note/ Debit Note should be separately issued for goods/ servic....
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....es for adjustment with each HSN/SAC. Otherwise, difficulties would arise in adjustments. 3(b). Also, credit notes/ debit notes will need to be bifurcated by the recipient thereof into HSN/SAC for which ITC has been initially availed so that only those cn/dn are considered for adjustments 4. If required, import details can be provided in a separate table for reconciliation 5. Details of inward supplies of exempted/ nil rated/ non-gst goods, supplies from unregistered dealers are not to be reported in this table # Not applicable to services, intra-State supplies and specified inter-State supplies of goods A.2 Services - ITC availed ITC availed SAC Description Taxable Value CGST SGST IGST Remarks XXX Service 1 200000 10000 8000 18000 Refer table 4, 6 of GSTR 2 Adjustments: Impact of amendments to details of inward supplies Refer table 4A, 6A of GSTR 2 These tables record any typing errors/ clerical errors eg. incorrect SAC, invoice no. value, tax rate, POS etc. Impact of price revisions Refer table 7 and 7A XXX Total Value Service 1 200000 10000 8000 18000 > Notes: 1. This table will contain details of inward supplies of services on whi....
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....ch ITC has been availed by the taxpayer 2. Details of imports, reverse charge, any supplies transferred to ISD are to be recorded in above table 3(a). Credit Note/ Debit Note should be separately issued for goods/ services for adjustment with each HSN/SAC. Otherwise, difficulties would arise in adjustments. 3(b). Also, credit notes/ debit notes will need to be bifurcated by the recipient thereof into HSN/SAC for which ITC has been initially availed so that only those cn/dn are considered for adjustments 4. If required, import details can be provided in a separate table for reconciliation 5. Details of inward supplies of exempted/ nil rated/ non-gst services, supplies from unregistered dealers are not to be reported in this table A.3 Goods/ Services - ITC not availed HSN/ SAC Code* Description of goods/ services Value of supply Remarks XXX Good 1 2000 Adjustments: Impact of amendments to details of inward supplies Impact of price revisions XXX Total Value Good 1 2000 YYY Service 1 2000 Adjustments: Impact of amendments to details of inward supplies Impact of price revisions YYY Total Value Service 1 2000 Notes: 1. All in....
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....ward supplies of exempted/ nil/ non-gst goods/ services and supplies from unregistered dealers are to be reported in this table 2. Entering HSN/SAC is only recommendatory and not mandatory for this table Reconciliation Statement tax rate Things to be considered for reconciliation Returns vis-Ã -vis Financial Statements product wise 1. Sales 2. Purchases Value of outward supplies as per returns 17(4) 20 3. ITC Adjustments: 4. Monthly Output tax liability (Total) A) Difference in value of supplies as per returns and financial statements on account of following reasons: 5. Net tax payable in Cash (Total) 17(4)(i): Consideration is not in money 6. Net tax paid in cash 17(4)(ii): Related party adjustment 7. Net tax paid through WC-TDS 17(4)(iii): Other reasons 8. Net tax paid through ITC 17(4)(iv): Special sectors 9. Refunds 17(4)(v): Other notified cases 10. Amounts paid under protest/ as pre-deposit 11. Balances as on date of Financial Statements Value of outward supplies as per returns 17(1) 80 12(a) Payable B) Adjustments (if not included in financial statements) 12(b) ITC 17(2)(a) any amount that the supplier is liable to pay but which has been incurre....
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....d by the recipient of the supply and not included in the price actually paid or payable for the goodsand/or services 13. Tax paid on advance reciepts 17(2)(b) the value, apportioned as appropriate, of such goods and/or services as are supplied directly or indirectly by the recipient of the supply free of charge or at reduced cost for use in connection with the supplyof goods and/or services being valued, to the extent that such value has not been included in the price actually paid or payable 17(2)(c) royalties and licence fees related to the supply of goods and/or services being valuedthat the recipient ofsupply must pay, either directly or indirectly, as a condition of thesaid supply, to the extent that such royalties and fees are not included in the price actually paid or payable 17(2)(d) any taxes, duties, feesand charges levied under any Statute other than the SGST Act or the CGST Act or the IGST Act 17(2)(e) incidental expenses such as commission, packing, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in respect of the supply of goods and/or servicesat the time of, or before delivery of the goods or....
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...., as the case may be, provision of the services 17(2)(f) subsidies provided in any form or manner, linked to the supply 17(2)(g) out of pocket expenses - to be included here 17(2)(h) any discount or incentive that may be allowed after the supply has been effected Others (please specify) c) Adjustments (if included in financial statements) 17(3) discount allowed before or at the time of supply provided such discount is allowed in the course of normal trade practice and has been duly recorded in the invoice issued in respect of the supply Others (please specify) Dervied as per financial statements Effective turnover for present State Z Difference Total turnover as per financial statements X Less: Turnover pertaining to other States Y Effective turnover for present State Z Document 4 C:\Program Files\Python310\lib\site-packages\openpyxl\worksheet\_reader.py:329: UserWarning: Unknown extension is not supported and will be removed warn(msg) Form GST ITC-1A Recipient's GSTIN - Name - Tax Period - Date - Summary - S.No. Decsription IGST CGST SGST Total 1 ITC Claimed in current tax period 2 Matched ITC claim for curr....
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....ent tax period 3 Mismatched ITC of earlier tax period matched in current tax period 4 ITC Mismatched - Current Period 5 Mismatched ITC of earlier tax period- Added as Output tax liability 6 Output Tax added due to Duplicate ITC Claim Report No.(i) - ITC Mismatch Report As per Supplier As per Receiver ITC availed liable to be added as output tax Sr No. Supplier's GSTIN Supplier's Name Invoice/debit note No. Invoice / debit date HSN/SAC Taxable value (as per line item) Output Tax (as per in GSTR 1/5) Invoice / debit date HSN/SAC Taxable value (as per line item) Input Tax (as per in GSTR 2/6) IGST CGST SGST IGST CGST SGST IGST CGST SGST Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Part A - Both supplier and recipient has filed valid relevant returns Part B - Supplier has not filed valid return Note - 1. Additional invoices added by recipient will remain under mismatch category till these are accepted by pairing supplier. 2. All invoices will remain under mismatch pertaining to those suppliers who have not filed the valid ret....
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....urns till date. #. Difference between ITC claimed by receiver taxpayer and output tax paid by supplier taxpayer Report No. (ii)-Duplicate claims Sr No. Supplier's GSTIN Supplier's Name Invoice/debit note No. Invoice / debit date HSN/SAC Taxable value (as per line item) Duplicate ITC Claimed Output Tax Added IGST CGST SGST IGST CGST SGST Rate Amount Rate Amount Rate Amount Amount Amount Amount 1 2 3 4 5 6 7 Summary - 1 Output tax reduced by Supplier 2 Corresponding ITC reduced by receiver 3 Output tax liable to be added Report No. (iii) -ITC Mismatch Report due to credit notes As per Supplier As per Receiver Output tax liable to be added Sr No. Supplier's GSTIN Supplier's Name Credit note No. Credit Note Date HSN/SAC Value of Credit note Output Tax reduced Credit Note Date HSN/SAC Value ITC reduced IGST CGST SGST IGST CGST SGST IGST CGST SGST Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 1. Month wise reversal details 2. Reclaim of reversed ITC / reduction in output tax 3. Summary of mismatches and list fo....
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....r tax authorities if not include in MIS reports #. Difference between output tax reduced by supplier taxpayer and ITC reduced by receiver taxpayer Form GST ITC-1B Part A - Both supplier and recipient has filed valid relevant returns Part B - Supplier has not filed valid return Supplier's GSTIN - Name - Tax Period - Date - Summary - 1 Output tax declared in current tax period GSTR 2 Output tax increased due to acceptance/rectification of mismatched invoices 3 ITC claimed by receivers in excess of output tax Report No. (i) - Details of the Mismatches As per Supplier As per Receiver ITC availed liable to be added to the output liability Sr No. Receiver's GSTIN Receiver's Name Invoice/debit note No. Invoice / debit date HSN/SAC Taxable value (as per line item) Output Tax (as per in GSTR 1/5) Invoice / debit date HSN/SAC Taxable value (as per line item) Input Tax (as per in GSTR 2/6) IGST CGST SGST IGST CGST SGST IGST CGST SGST Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Note - 1. Additional inv....
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....oices added by recipient will remain under mismatch category till these are accepted by pairing supplier. 2. All invoices will remain under mismatch pertaining to those suppliers who have not filed the valid returns till date. #. Difference between ITC claimed by receiver taxpayer and output tax paid by supplier taxpayer Part C - Supplier has issued credit note but recipient is yet to reduce ITC Summary - 1 Output tax reduced by Supplier in current tax period 2 Corresponding ITC reduced by receiver in current tax period 3 Mismatched reduction in output tax of earlier tax period matched in current tax period 4 Reduction in output tax not matched by corresponding decrease in ITC 5 Mismatched reduction in output tax of earlier tax period - Added as Output Tax liability in current tax period Report No. (ii) - Details of the Mismatches due to credit notes As per Supplier As per Receiver Output tax liable to be added Sr No. Receiver's GSTIN Receiver's Name Credit note No. Credit Note Date HSN/SAC Value of Credit note Output Tax reduced Credit Note Date HSN/SAC Value ITC reduced IGST CGST SGST IGST CGST SGST IGST CGST SGST ....
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.... Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Reports may also be included on - 1. Month wise reversal details 2. Reclaim of reversed ITC / reduction in output tax 3. Summary of mismatches and list for tax authorities if not include in MIS reports #. Difference betweenoutput tax reduced by supplier taxpayer and ITC reduced by receiver taxpayer Report (iii)- Duplicate claim Sr No. Supplier's GSTIN Supplier's Name Credit note No. Credit Note date HSN/SAC Taxable value (as per line item) Duplicate reduction in output liability Output Tax (as per in GSTR 1/5) IGST CGST SGST IGST CGST SGST Rate Amount Rate Amount Rate Amount Amount Amount Amount 1 2 3 4 5 6 7 IGST CGST SGST Total 1 Output tax liable to be imposed on Supplier due to mismatch with e-commerce operators in Current period 2 Output tax added due to mismatch in earlier period 3 Mismatched Output tax liability of earlier period- Matched in current period Report No. (iv)(a) - Mismatch report- Outward supplies made through e-commerce operator (For Supplies to Regi....
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....stered Dealers) As per E-commerce Company As per Supplier Output tax liable to be imposed on Supplier Sr No. E-commerce GSTIN Invoice No. Invoice Date. Place of Supply (State Code) HSN/SAC Taxable value Supplies Declared (as per in GSTR 9) Invoice No. Invoice Date. Place of Supply (State Code) HSN/SAC Taxable value Supplies Declared (as per in GSTR 1/5) IGST CGST SGST IGST CGST SGST IGST CGST SGST Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Report No. (iv)(b) - Mismatch report- Outward supplies made through e-commerce company (For Supplies to Other than Registered Dealers) As per E-commerce Company As per Supplier Output tax liable to be imposed on Supplier Sr No. E-commerce GSTIN E-commerce Company name Tax Period Place of Supply (State Code) Taxable value Supplies Declared (as per in GSTR 9) Tax Period Place of Supply (State Code) Taxable value Supplies Declared (as per in GSTR 1/5) IGST CGST SGST IGST CGST SGST IGST CGST SGST Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount 1 2 3 4 5 6 ....
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....7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 GST ITC - 1C Mismatch Reports for E-commerce Operators E-commerce Operator's GSTIN - Name - Tax Period - Taxable Value Mismatched supplies Current period Mismatched supplies earlier period- matched Report No. (i) - Mismatch report- Outward supplies made through e-commerce operator (For Supplies to Registered Dealers) As per E-commerce Company As per Supplier Output tax liable to be imposed on Supplier Sr No. Supplier GSTIN Invoice No. Invoice Date. Place of Supply (State Code) HSN/SAC Taxable value Supplies Declared (as per in GSTR 9) Invoice No. Invoice Date. Place of Supply (State Code) HSN/SAC Taxable value Supplies Declared (as per in GSTR 1/5) IGST CGST SGST IGST CGST SGST IGST CGST SGST Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Report No. (ii) - Mismatch report- Outward supplies made through e-commerce company (For Supplies to Other than Registered Dealers) As per E-commerce Company As per Supplier Output tax liable to be imposed on Supplier ....
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.... Sr No. Supplier GSTIN Supplier name Tax Period Place of Supply (State Code) Taxable value Supplies Declared (as per in GSTR 9) Tax Period Place of Supply (State Code) Taxable value Supplies Declared (as per in GSTR 1/5) IGST CGST SGST IGST CGST SGST IGST CGST SGST Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Document 5 DRAFT GOODS AND SERVICES TAX - REFUND RULES, 20-- Note: Corresponding changes in the Model GST Law are being carried out separately. Comments, if any may kindly be given by 28th September, 2016. Chapter- REFUND 1. Refund of tax, interest, penalty, fees or any other amount (1) Any registered taxable person, except the persons covered by notification issued under clause (d) of sub-section (6) of section 38, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, may file an application in FORM GST RFD-1 electronically through the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledge....
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....r in terms of sub-section (6) of section 35 may be made through the return for the relevant tax period in FORM GSTR-3, FORM GSTR-4 or FORM GSTR-7: Provided further that in case of export of goods, application for refund shall be filed only after the export manifest or an export report, as the case may be, in respect of such goods is delivered under section 41 of the Customs Act 1962: Provided also that in respect of supplies made to an SEZ unit or a developer, or supplies regarded as deemed exports, the application shall be filed by the said unit or the developer or the recipient of deemed export supplies. (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences, as applicable, to establish that a refund is due to the applicant: (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or any competent court resulting in such refund including refund of pre-deposit under chapter XVIII along with the reference number of the payment of the amount claimed as refund; (b) a statement containing the number and date of shipping bills or bills of export and the numbe....
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....r and date of relevant export invoices, in a case where the refund is on account of export of goods; (c) a statement containing the number and date of invoices as prescribed in rule Invoice. in case of supply of goods made to an SEZ unit or a developer; (d) a statement containing the number and date of invoices, in a case where the refund is on account of deemed exports; (e) a statement containing the number and date of invoices and the relevant Bank Realization Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of export of services; (f) a statement containing the number and date of invoices and the details of payment, along with proof thereof, made by the claimant to the supplier for authorized operations as defined under the SEZ Act, 2005, in a case where the refund is on account of supply of services made to an SEZ unit or a developer; (g) a statement in Annex 1 of FORM GST RFD-1 containing the number and date of invoices received and issued during a tax period in a case where the claim (3) pertains to refund of any unutilized input tax credit under sub-section (2) of section 38 where the credit....
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.... has accumulated on account of rate of input tax being higher than the rate of output tax; (h) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of finalisation of provisional assessment; (i) a declaration to the effect that the incidence of tax and interest claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed is less than five lakh rupees: Provided that a declaration is not required to be furnished in respect of cases covered under clause (a), (b) or (d) of sub-section (6) of section 38; (j) a Certificate in Annex 2 of FORM GST RFD-1 issued by a Chartered Accountant or a Cost Accountant to the effect that the incidence of tax and interest claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed is five lakh rupees or more: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a), (b) or (d) of sub-section (6) of section 38; Explanation 1.- For the purpose of this rule, “invoice†means invoice conforming to the provisions contai....
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....ned in section 23A in case of refunds referred to in clause (c) of sub-section (6) of section 38. Explanation 2.- Where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant in an amount equal to the refund so claimed. (4) Where any taxable goods or services are exported without payment of tax, under bond or letter of undertaking under section I of the IGST Act, 201_, refund of input tax credit shall be granted as per the following formula: Refund Amount = (Export turnover of goods + Export turnover of services ) × Net ITC Adjusted Total Turnover Where,- (A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period; (C) "Export turnover of goods" means the value of goods exported during the relevant period without payment of tax under bond or letter of undertaking; (D) "Export turnover of services" means the value of services exported without p....
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....ayment of tax under bond or letter of undertaking, calculated in the following manner, namely:- Export turnover of services = payments received during the relevant period for export services + export services whose supply has been completed for which payment had been received in advance in any period prior to the relevant period - advances received for export services for which the supply of service has not been completed during the relevant period; (E) "Adjusted Total turnover" means the value of turnover in a State, as defined under sub- section (104) of section 2, excluding the value of exempt supplies, during the relevant period; (F) "Relevant period" means the period for which the claim has been filed. Provided that no refund of input tax credit shall be allowed if the supplier of goods and / or services avails of drawback allowed under the applicable Drawback Rules or claims rebate of tax paid under the Act or the IGST Act, 201 in respect of such tax. (5) The application for refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 19A at the time of registration, shall be claimed either in the ....
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....last return required to be filed by him or only after filing of the said last return. (6) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-2 shall be made available to the applicant through the Common Portal electronically, clearly indicating the date of filing of the claim for refund. (7) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4), an acknowledgement in FORM GST RFD-2 shall be made available to the applicant through the Common Portal electronically, clearly indicating the date of filing of the claim for refund. (8) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-3 through the Common Portal electronically, requiring him to file a refund application after rectification of such deficiencies. (9) Where deficiencies have been communicated in FORM....
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.... GST RFD-3 under the GST Rules of the State, the same shall also deemed to have been communicated under this Rule along with deficiencies communicated under sub-rule (8). [CGST Rules] (9) Where deficiencies have been communicated in FORM GST RFD-3 under the CGST Rules, the same shall also deemed to have been communicated under this Rule along with deficiencies communicated under sub-rule (8). [SGST Rules] 2. Grant of provisional refund (1) The provisional refund under sub-section (4A) of section 38 shall be granted subject to the following conditions - (2) (a) the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an earlier law where the amount of tax evaded exceeds two hundred and fifty lakh rupees; (b) the GST compliance rating of the applicant is not less than five on a scale of ten; (c) no proceeding of any appeal, review or revision is pending on any of the issues which form the basis of the refund and if pending, the same has not been stayed by the appropriate authority or court. The proper officer, after scruti....
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....ny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (4A) of section 38, shall make an order in FORM GST RFD-4, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of acknowledgement under sub-rule (7) of rule 1. (3) The proper officer shall issue a payment advice in FORM GST RFD-8, for the amount sanctioned under sub-rule (2) to be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 3. Order sanctioning refund (1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (4) of section 38 is due and payable to the applicant, he shall make an order in FORM GST RFD-5, sanctioning the amount of refund to which the applicant is entitled, mentioning therein, the amount, if any, refunded to him on a provisional basis under sub-section (4A) of section 38, amount adjus....
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....ted against any outstanding demand under the Act or under any earlier law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any earlier law, an order giving details of the adjustment may be issued in FORM GST RFD-6. (2) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-7 to the applicant, requiring him to furnish a reply within fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-5, sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provision of sub-rule (1) shall apply mutatis mutandis to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant a reasonable opportunity of being heard. (3) Where the proper officer is satisfied that the amount refundab....
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....le under sub-rule (1) or (2) is payable to the applicant under sub-section (6) of section 38, he shall make an order in FORM GST RFD-5 and issue a payment advice in FORM GST RFD-8, for the amount of refund to be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. (4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is not payable to the applicant under sub-section (6) of section 38, he shall make an order in FORM GST RFD-5 and issue an advice in FORM GST RFD-8, for the amount of refund to be credited to the Consumer Welfare Fund. 4. (1) Credit of the amount of rejected refund claim Where any deficiencies have been communicated under sub-rule (8) of rule 1, the amount debited under sub-rule (3) of rule 1 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 3, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-2A. Explanation. For the purpose of this r....
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....ule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal. 5. Order sanctioning interest on delayed refunds Where any interest is due and payable to the applicant under section 39, the proper officer shall make an order and a payment advice in FORM GST RFD-9, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 6. Refund of tax to certain persons (1) Any person eligible to claim refund of tax paid by him on his inward supplies as per a notification issued under clause (d) of sub-section (6) of section 38 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the Common Portal either directly or from a Facilitation Centre, notified by the Board or Commissioner along with a statement of inward supplies of goods and/or services in FO....
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....RM GSTR-11, prepared on the basis of statement of outward supplies furnished by corresponding suppliers in Form GSTR- 1. (2) An acknowledgement for receipt of the application for claiming refund shall be issued in FORM GST RFD-2. (3) Refund of tax paid by the applicant shall be available if- (a) the inward supplies of goods and/or services were received from a registered taxable person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any; (b) name and GSTIN/UIN, if available, of the applicant is mentioned in the tax invoice; and (c) such other restrictions or conditions as may be specified in the notification are satisfied. (4) The provisions of rule 3 shall apply mutatis mutandis for the sanction and payment of refund under this rule. (5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of these rules, such treaty or international agreement shall prevail. ************ Document 6REFUND FORMS FOR CENTRE AND STATE Sl No Form Number 1. GST RFD-01 2. GST RFD-0....
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....2 3. GST RFD-03 4. GST RFD-04 5. GST RFD-05 6. GST RFD-06 7. GST RFD-07 8. GST RFD-08 9. GST RFD-09 10. GST RFD-10 Content Refund Application form -Annexure 1 Details of Goods -Annexure 2 Certificate by CA Acknowledgement Notice of Deficiency on Application for Refund Provisional Refund Sanction Order Refund Sanction/Rejection Order Order for Complete adjustment of claimed Refund Show cause notice for reject of refund application Payment Advice Order for Interest on delayed refunds Refund application form for Embassy/International Organizations 1. GSTIN: 2. Name: 3. Address: 4. Tax Period: Government of India /State Department of.... FORM-GST-RFD-01 [See rule------] Refund Application Form From To ம௠5. Amount of Refund Claimed: Tax Interest Penalty Fees Others Total IGST CGST SGST Total 6. Grounds of Refund Claim: (selected from the drop down) a. Excess balance in Cash ledger b. Exports of goods / services c. Supply of goods / services to SEZ/EOU d. Assessment/provisional assessment/ Appeal/ Order No e. ITC accumulated due to inverted duty structure 7. Details of Bank Account (to be auto populated from RC) a. Bank Account Number b. Name of the Bank C. Bank Account Type....
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.... d. Name of account holder Address of Bank Branch e. f. IFSC g. MICR : : : 8. Whether Self-Declaration by Applicant u/s......, If applicable Yes/No I/We, M/s.. Self-Declaration (Applicant) having GSTIN -------, i solemnly affirm and certify that in respect of the refund amounting to INR---/ with respect to the tax and interest 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. (This Declaration is not required to be furnished by applicants, who are claiming refund under sub rule<> of the GST Rules.) 9. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Place Signature of Authorized Signatory Date (Name) Designation/Status Note: 1) A separate statement has to be filed under sub-rule (4) of rule 1 of draft Goods and Services Tax refund rule. Annexure-1 Statement containing the number and date of invoices under of GST Rules, Tax Period: Sr. Details of Invoices IGST CGST SGST No. No. Date UQC Value HSN/ Taxable Rate Amt Rate Amt Rate Amt Qty Goo....
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....ds/ SAC value ☠Services Certificate Annexure-2 This is to certify that the refund amounting to INR > (in word) claimed by M/s (Applicant's Name) GSTIN------- for the tax period , the incidence of tax and interest as claimed by the applicant, has not been passed on to any other person. This certificate is based on the examination of the Books of Accounts and other relevant particulars maintained by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: This Declaration is not required to be furnished by applicants, who are claiming refund under sub-section<>of section<> of the Act Note: The certificate is to be filed by applicants wherever applicable. Government of India/States Department of.... FORM-GST-RFD-02 [See Rule ---] Acknowledgment Your Refund application has been successfully acknowledged against Acknowledgement Number Date of Acknowledgement : : GSTIN Taxpayer Name Form No. : : Form Description Center Jurisdiction : State Jurisdiction : Filed By : Place Tax Period Date and Time of Filing Reason for Refund Refund Claimed Refund Application Details IGST Amount CGST Amount SGST Amount Note 1: The status of the Appl....
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....ication can be viewed through "Track Application Status" at dash board on the GST Portal. Note 2: It is a system generated acknowledgement and does not require any signature. Notice Reference No. : Government of India/State Department of.... FORM-GST-RFD-03 [See Rule --] Notice of Deficiency on Application for Refund Το (GSTIN) (Name) (Address) Application Reference No. (ARN) Dated ........ Date: ---- This is with reference to your Refund application referred above, filed under section of the Goods and Services Tax Act, 20--. The Department has examined your application and certain defects were observed from preliminary scrutiny which are as under: Sr No 1. 2. Description( select the reason from the drop down of the Refund application) Other{ any other reason other than the reason select from the 'reason master} You are directed to file fresh refund application after the rectification of above deficiencies. Date: Place: Signature (DSC): Name of Proper Officer: Designation: Office Address: Reference No: Το (GSTIN) (Name) (Address) Government of India Department of.... FORM-GST-RFD-04 [See Rule -] Provisional Refund Order Acknowledgement No. Dated. ... Date: Sir/Madam, ....
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....With reference to your refund application as, following refund is sanctioned to you: Date: Place: Refund Calculation i. Amount of Refund claimed ii. Reduced by 20% iii. Balance refund Sanctioned Bank Details i. Bank Account no as per application ii. Bank Account Type iii. Name of the Account holder iv. Name of the Bank V. Address of the Bank/Branch vi. IFSC vii. MICR IGST CGST Signature (DSC): Name: Designation: Office Address: Reference No : Το (GSTIN) (Name) (Address) Government of > Department of.... FORM-GST-RFD-04 [See Rule -] Provisional Refund Order Acknowledgement No. .. Dated ...... Date: Sir/Madam, With reference to your refund application as, following refund is sanctioned to you: Date: Place: Refund Calculation i. Amount of Refund claimed ii. Reduced by 20% iii. Balance refund Sanctioned Bank Details i. Bank Account no as per application ii. Bank Account Type iii. Name of the Account holder iv. Name of the Bank V. Address of the Bank/Branch vi. IFSC vii. MICR SGST Signature (DSC): Name: Designation: Office Address: Reference No. : Το (GSTIN) (Name) (Address) Acknowledgement No. Sir/Madam, Government of India Department of.... FORM-GST-RFD-05 [See Rule --] R....
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....efund Sanction/Rejection Order Date: Dated . With reference to your refund application as referred above and further furnishing of information/ filing of documents, refund calculation after adjustment of dues is as follows: Refund Calculation i. Amount of Refund claim ii. Refund Sanctioned on Provisional Basis (Order No....date) iii. Refund amount inadmissible > iv. Balance refund allowed (i-ii-iii) V. vi. Refund reduced against outstanding demand (as per order no.) under earlier law or under this law. Demand Order No... date...... Net Amount of Refund Sanctioned IGST CGST Bank Details i. Bank Account no as per application ii. Name of the Bank iii. Bank Account Type iv. Name of the Account holder V. Name and Address of the Bank/branch vi. IFSC vii. MICR I hereby sanction an amount of INR (...) of Section (...) of the Act. . to M/s having GSTIN under sub-section Date: Place: Signature (DSC): Name: Designation: Office Address: Reference No. : Το (GSTIN) (Name) (Address) Acknowledgement No. Sir/Madam, Government of > Department of.... FORM-GST-RFD-05 [See Rule --] Refund Sanction/Rejection Order Date: Dated . With reference to your refund application as referred above and furt....
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....her furnishing of information/ filing of documents, refund calculation after adjustment of dues is as follows: Refund Calculation i. Amount of Refund claim ii. Refund Sanctioned on Provisional Basis (Order No....date) iii. Refund amount inadmissible > iv. Balance refund allowed (i-ii-iii) V. vi. Refund reduced against outstanding demand (as per order no.) under earlier law or under this law. Demand Order No... date...... Net Amount of Refund Sanctioned SGST Bank Details i. Bank Account no as per application ii. Name of the Bank iii. Bank Account Type iv. Name of the Account holder V. Name and Address of the Bank/branch vi. IFSC vii. MICR I hereby sanction an amount of INR (...) of Section (...) of the Act. . to M/s having GSTIN under sub-section Date: Place: Signature (DSC): Name: Designation: Office Address: Reference No.: Government of India Department of.... FORM-GST-RFD-06 [See Rule-----] Order for Complete adjustment of claimed Refund To (GSTIN) (Name) (Address) Acknowledgement No. Sir/Madam, Date: Dated .... With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund by you has been compl....
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....etely adjusted Refund Calculation i. Amount of Refund claimed ii. Refund Sanctioned on Provisional Basis (Order No...dated) iii. Refund amount inadmissible > iv. Refund admissible (i-ii-iii) V. Refund reduced against outstanding demand (as per order no.) under earlier law or under this law. . Demand Order No... date..... vi. Balance amount of refund IGST CGST Nil Nil I hereby, order that the amount of admissible refund as shown above is completely adjusted against the outstanding demand under this act / under the earlier law. This applicant stands disposed as per provisions under sub-section (...) of Section (...) of the Act. Date: Place: Signature (DSC): Name: Designation: Office Address: Reference No.: Government of > Department of.... FORM-GST-RFD-06 [See Rule-----] Order for Complete adjustment of claimed Refund To (GSTIN) (Name) (Address) Acknowledgement No. Sir/Madam, Date: Dated .. With reference to your refund application as referred above and further furnishing of information/ filing of documents against the amount of refund by you has been completely adjusted Refund Calculation i. Amount of Refund claimed ii. Refund Sanctioned on Provisional Basis (Order No...dated) iii.....
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.... Refund amount inadmissible > iv. V. Refund admissible (i-ii-iii) Refund reduced against outstanding demand (as per order no.) under earlier law or under this law. . Demand Order No...... date...... vi. Balance amount of refund SGST Nil I hereby, order that the amount of admissible refund as shown above is completely adjusted against the outstanding demand under this act / under the earlier law. This applicant stands disposed as per provisions under sub-section (...) of Section (...) of the Act. Date: Place: Signature (DSC): Name: Designation: Office Address: Reference No. : Το (GSTIN) (Name) (Address) Government of India/State Department of.... FORM-GST-RFD-07 [See Rule-----] Show cause notice for reject of refund application Date: Application Reference No. (ARN). Dated ....... This is with reference to your Refund application referred above, filed under Section of the Goods and Services Tax Act, 20--. On examination, following reasons for non-admissibility of refund application have been observed: Sr No Description (select the reasons of inadmissibility of refund from the drop down) Other{ any other reason other than the reasons mentioned in 'reason master} Amount Inadmiss....
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....ible You are hereby called upon to show cause as to why your refund claim should not be rejected for reasons stated above. You are requested to submit your response within days, to the undersigned from the date of Dated ...... With reference to the Refund Sanction Order as referred above, refund payment advice is hereby being issued to the concerned bank for Amount of INR as per the details below: Date: Place: Details of the Bank 1. Bank Account no as per application 2. Name of the Bank 3. Bank Account Type 4. Name of the Account holder 5. Name and Address of the Bank/branch 6. IFSC 7. MICR >> IGST CGST Signature (DSC): Name: Designation: Office Address: Payment Advice No: - Το Government of > Department of.... FORM-GST-RFD-08 [See Rule-----] Payment Advice (GSTIN) (Name) (Address) Refund Sanction Order No. Sir/Madam, Date: Dated ...... With reference to the Refund Sanction Order as referred above, refund payment advice is hereby being issued to the concerned bank for Amount of INR as per the details below: Date: Place: Details of the Bank 1. Bank Account no as per application 2. Name of the Bank 3. Bank Account Type 4. Name of the Account holder 5. Name and Address of the ....
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....Bank/branch 6. IFSC 7. MICR >> SGST Signature (DSC): Name: Designation: Office Address: Reference No.: To (GSTIN) (Name) (Address) Refund Sanction Order No. Government of India Department of.... FORM-GST-RFD-09 [See Rule-----] Order for Interest on delayed Refunds Date: Dated ..... Sir/Madam, With reference to the Refund Sanction Order as referred above, the interest calculation for delayed period is given as follows: Amount of Interest on Delayed payment of refund Rate of Interest (%) Particulars Refund Amount Period of Delay (Days/ Month) Interest Amount CGST IGST Date: Place: Signature (DSC): Name: Designation: Office Address: Reference No. : Government of > Department of.... FORM-GST-RFD-09 [See Rule-----] Order for Interest on delayed Refunds Το (GSTIN) (Name) (Address) Refund Sanction Order No. Date: Dated .... Sir/Madam, With reference to the Refund Sanction Order as referred above, the interest calculation for delayed period is given as follows: Amount of Interest on Delayed payment of refund Rate of Interest (%) Particulars Refund Amount Period of Delay (Days/ Month) Interest Amount SGST Date: Place: Signature (DSC): Name: Designation: Office Address: Government of....
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.... India Department of.... FORM GST RFD-10 [See Rule-----] Refund Application form for Embassies/ International Organizations : 1. UIN 2. Name of the Embassy/ International organization : : 3. Address of Embassy/ International Organization 4. Tax Period 5. Amount of Refund Claim : From To : Tax Interest Penalty Fees IGST CGST SGST Total 6. Details of Bank Account: a. Bank Account Number b. Bank Account Type C. Name of the Bank d. Name of the Account Holder/Operator e. Address of Bank Branch f. IFSC Others Total 7. g. MICR Attach details of inward supplied in From GSTR-11 with the application. 8. Verification I as an authorized representative of > 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 therefrom. Date: Place: Signature of Authorized Signatory: Name: Designation Status:<BR> News - Press release - PIB....