Return for Non Resident Taxable Persons

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Return for Non Resident Taxable Persons

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....l details Revised details Bill of entry Bill of entry Rate Taxable Amount value No Date No Date Value Integrated Tax 1 2 3 4 5 6 7 8 9 Differential ITC (+/_) Amount of ITC available Cess Integrated Cess Integrated Cess Tax tax 10 11 12 13 5. Taxable outward supplies made to registered persons (including UIN holders) GSTIN/ UIN Invoice details Rate Taxable Amount Place of No. Date Value value Integrated Central State Cess Tax Tax UT Supply (Name of Tax State) 1 2 3 4 5 6 7 8 9 10 11 36 6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh Place of Supply (State) Invoice details Rate Taxable Value No. Date Value 1....

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.... 4 5 6 10. Total tax liability Rate of Tax Amount of tax Taxable value 2 Integrated Tax 3 Central Tax 4 State/UT Tax 5 CESS 6 1 10A. On account of outward supply 10B. On account of differential ITC being negative in Table 4 11. Tax payable and paid Description Tax payable Paid in cash Paid through ITC Tax Paid Integrated tax Cess 1 2 3 4 5 6 (e) Integrated Tax (f) Central Tax (g) State/UT Tax (h) Cess 12. Interest, late fee and any other amount payable and paid Description Amount payable 2 (II) Interest on account of (b) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Late fee on account of (a) Central tax (b) State/UT tax 13. Refund claimed from electronic cash ledger Amount paid ....

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.... of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under: i. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; ii. For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and i....

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Return for Non Resident Taxable Persons