TaxTMI 
TaxTMI 
TaxTMI 
Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2018
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....ce, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.". 3. In the said rules, in rule 45, in sub-rule (3), after the words "received from a job worker", the words, "or sent from one job worker to another" shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).". 5. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:- "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Informat....
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....id rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:- "138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.-Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,- (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or (b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him: Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affo....
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....r-State supply and vice versa(change of POS) Excess payment of tax, if any Any other (specify) Addre IFSC SS of Type of Account account No. account bank branch 9 Whether Self-Declaration Yes filed by Applicant u/s 54(4), if | No applicable [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation Status"] DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making ‘nil' rated or fully exempt supplies. Signature Name - Designation Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name - Designation Status DECLARATION [rule 89(2)(g)] (For recip....
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....d supply inverted such total turnover of goods and rated supply Net input tax Maximum refund credit amount to be claimed [(1×4+3)-2] services 1 of goods and services 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] S Details 1. invoices of Tax paid on Details of inward N inward supplies supplies of inputs inputs received invoices (Amount in Rs.) of Tax paid on of outward of outward supplies supplies issued Zo GS NDTa Int Ce Sta NDTa TI oat xabeg e le rat al Ta ntr te 0. a ха ice Invo In Ce te ntr Sta te t ble type gral Ta of Valed Ta x e Va (B2 at Ta ☑ the ue Ta X /U lue B/B e X /U sup ☑ nio 2C) d nio pli 1 T 15 * a terr X itor y terr itor y Ta X Ta X 1ã€2ã€ã€Œ3「4567ã€ã€Œ8「931 12 「༔「14 「15 ã€ã€Œ * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of GGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Am....
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....POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date: |1 (Amount in Rs.) Details of tax paid on Taxes re-assessed on transaction considered transaction which were as intra-State / inter-held inter State / intra- State transaction earlier State supply Recipi☠Invoice ent's details GSTI N/ UIN Name (in case o. te ue N DaValTaxa ble tax tax U subsequently Integr Cen StaCe Plac Integr Cen StaCe Plac ated tral te/sse of ated tral te/sse of Sup tax tax U Sup B2C) ☠Val Tax Ply Tax ply 7 18 9 10 11 12 13 14 15 2345 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax ARN of Date Tax Payable period return of Integrated Central State/ Cess Ces filing tax tax UT return tax 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs. (in words) claimed by M/s----- (Applicant's Name) GSTIN/ Temporary ID------- for the tax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of accoun....
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....eported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. ‘Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).". 15. In the said rules, for FORM GST RFD-01A, the following form shall be substituted, namely:- "FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if From To 6. Amount Refund applicable) of Act Claimed (Rs.) Central tax Tax Interest Penalty Fees Others Total State / UT tax Integrated tax Cess Total 7. Grounds of (a) Refund Claim (select (c) from drop down) (b) Excess balance in Electronic Cash Ledger Exports of services- with payment of tax Exports of goods / services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(....
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....pplies. Signature Name - Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/GGST Act have not been complied with in respect of the amount refunded. Signature Name - Designation / Status SELF-DECLARATION [rule 89(2)(1)] I/We (Applicant) having GSTIN/ temporary Id solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name - Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub- section (8) of section 54.) 8. Verification I/We 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 c....
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.... On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) Shippi Integrated Ce Integr Integr Net GSTI Invoice N of details ng Tax recipi bill/ ent Bill of SS ated ated Integr tax tax ated and and tax cess export/ Endors ed invoic e SEZ by N| Da Val N Da Taxa A Z 0. te ue 0. te ble mt. cess and involv involv cess ed in ed in (8+9+ credit 10- debit note, note, 11) if any if any Valu e 123456789101112 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated Net input tax Adjusted total Refund amount supply of goods and credit (1×2÷3) services turnover 1 2 3 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. Details of invoices of Tax paid No outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN No Dat of the supplie r Taxabl Integrate Centra State Ces e e d Tax 1 Tax Tax S Value /Union Territor y Tax 12345 6 7 8 9 Statement-6 [rule 89(2)(j)] Refund Type: On account ....
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....mpted E Nil Rated Non-GST supply F (includes 'no supply') Sub-total (A to F G above) Credit Notes issued in respect of transactions H specified in A to F above (-) Debit Notes issued in respect of transactions I specified in A to F above (+) Supplies declared through Amendments J (+) K Supplies reduced through Amendments (-) Sub-Total (H to K L above) Turnover on which tax M is not to be paid (G+ L above) Total Turnover N (including advances) (4N+5M - 4G above) Pt. III Details of ITC for the financial year Description Туре Cent Stat Integr Cess ral e ated Tax Tax Tax / UT Tax 3 4 5 6 1 2 6 Details of ITC availed during the financial year Total amount of input tax credit availed through FORM GSTR-3B A (sum total of Table 4A of FORM to> to> Inward supplies (other Inputs B C D than imports and Capital inward supplies liable Goods to reverse charge but Input includes received from SEZs) Inward received unregistered services Services supplies Inputs from Capital persons Goods liable to reverse charge Input (other than B above) Services on which tax is paid & ITC availed Inward received registered supplies Inputs from Capital persons Goods liable to reverse charge Input (oth....
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....aration in 10 & 11 above Description 1 Payable 2 Paid 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information 15 Particulars of Demands and Refunds Detail Cent State Integrated Cess Inter Penal S ral Tax Tax Tax UT Tax 1 2 3 4 5 Total Refun A d claim ed Total Refun B d sancti oned Late est ty Fee Oth ers Total Refun C d Reject ed Total Refun D d Pendi ng Total dema E nd of taxes Total taxes paid F in respec t of E above Total dema nds G pendi ng out 16 of E above Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Cent Stat Integr Cess Taxable Value ral e ated Tax Tax Tax / UT Tax 1 2 3 4 5 6 Supplies received from A Composition taxpayers Deemed supply under B Section 143 Goods sent on C approval basis but not returned 17 HSN Wise Summary of outward supplies HS UQC Total Taxabl Rate of Cent Stat Integr Cess N Co Qua ntity Value e Tax ral e ated Tax Tax Tax de / UT Tax 1 2 3 4 5 6 7 8 9 18 HSN Wise Summary of Inward supplies HS UQC Total Taxabl Rate of Cent Stat Integr N Co Qua ntity Value e Tax ral e ated Tax Tax Tax Cess de / UT Tax 1 2 3 4 5 6 7 8 9 19 1 A Late fee payable a....
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....ll be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details. Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. Aggregate value of credit notes issued in respect of B to B supplies (4B), expor....
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....not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. 6A 6B 6C 6D Instructions Total input tax credit availed in Table 4A of FORM GSTR- 3B for the taxpayer would be auto-populated here. Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse cha....
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.... 8D 17(5) of the GGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9. The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY2017- 18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1. The input tax credit as declared in Table 6B and 6Hshall be auto-populated here. Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but i....
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....ncial year, whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2017-18 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19. 8. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table Instructions No. 15A, 15B, 15C and 15D 15E, 15F and 15G 16A 16B 16C Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for proces....
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....A, the following form shall be substituted, namely:- "FORM GSTR - 9A [See rule 80] Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name Trade Name (if | 3B any) 5 Period of composition scheme during the year (From ---- To ----) Aggregate Turnover of Previous Financial Year (Amount in in all tables) Pt. II Details of outward and inward supplies made during the financial year Description Turnov Rate Cent State Integr Ces er of Tax ral / UT ated S Tax Tax tax 2 3 4 5 6 7 Details of Outward supplies made during the financial year Exempted, Nil- 1 6 A Taxable B rated C Total 7 Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year Description 1 Inward supplies liable to A reverse charge received from registered persons Inward supplies liable to B reverse charge received from unregistered persons Import of C services Net Tax D Payable on (A), (B) and Taxabl e Value Central Tax State Integr Ces Tax ated S / UT Tax Tax 2 3 4 5 6 8 (C) above Details of other inward supplies for the financial year Inward supplies from A registered persons (other than 7A above) Import of B G....
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....-4 may be declared in this return. 3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows: Table No. 5 Instructions Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 4. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows: Table No. 6A 6B 7A 7B Instructions Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details. Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B....
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....l exclude provisional refunds received. These will not include details of non-GST refund claims. Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. Late fee will be payable if annual return is filed after the due date."; 7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return†in the drop down provided in FORM DRC-03. It may be noted that such li....
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....sons for Un - Reconciled difference in taxable turnover A Reason 1 > B Reason 2 > C Reason 3 > Pt. III Reconciliationof tax paid 9 Reconciliation of rate wise liability and amount payable thereon Description Taxable Value Tax payable State Central tax / UT tax Integrated Tax Cess, if applicable tax 3 4 5 6 1 2 A 5% B 5% (RC) C 12% D 12% (RC) E 18% F 18% (RC) G 28% H 28% (RC) I 3% J 0.25% K 0.10% LMNO Î Interest Late Fee Penalty Others P Total amount to be paid as per tables above Total amount paid as declared in Annual Return (GSTR 9) Un- reconciled R payment of amount (PT1) 10 Reasons for un-reconciled payment of amount A Reason 1 B Reason 2 > > C Reason 3 11 Tables 6,8 and 10 above) > Additional amount payable but not paid (due to reasons specified under To be paid through Cash Description Taxable Value 2 1 5% 12% 18% 28% 3% 0.25% 0.10% Interest Late Fee State Central taxUT Integrated tax tax Cess, applicable if tax 3 4 5 6 Pt. IV 12 Penalty Others (please specify) Reconciliation of Input Tax Credit (ITC) Reconciliation of Net Input Tax Credit (ITC) ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be der....
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....d duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet etc. Signature Place: Date: Name of Authorized Signatory Designation/status Instructions: 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number 2. It is mandatory to file all your FORM GSTR-1, FORM GSTR- 3B and FORM GSTR -9 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately. 3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for. 4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :- Table No. 5A 5B Instructions The turnover as per the audited Annual Financial Statement shall ....
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....Financial Statement shall be declared here. Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the GGST Act shall be declared here. Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. There may be cases where the taxable value and the invoice value 5N 50 5Q 6 7 7A 7B 7C 7D 7E 7F differ due to valuation principles under section 15 of the GGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. Any difference between the turnover reported in the Annual Retu....
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....abelled “RCâ€, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared. The total amount to be paid as per liability declared in Table 9A to 90 is auto populated here. The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9). Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here. 6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- Table Instructions No. 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where 12B 12C 12D 12E 13 14 14R multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to intern....
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.... on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 8. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Reconciliation Statement†in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only. PART -B- CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the— (a) balance sheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from to ending on ......., and (c) the cash flow statement for....
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....atus), bearing membership number in pursuance of the provisions of the and *I/we annex hereto a copy of their audit report dated along with a copy of each of :- ... (a) balance sheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from .to ending on ....... (c) the cash flow statement for the period beginning from..... ..to ending on .....………., and (d) documents declared by the said Act to be part of, or annexed to, the profit and loss account/income and expenditure account and balance sheet. 2. I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGST/CGST/GGST Act, rules/notifications made/issued thereunder 2017 and the *has not maintained the following accounts/records/documents as required by the IGST/CGST/GGST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. The documents required to be furnished under section 35 (5) of the CGST/GGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST/GGST Act is annexed herewith in Form No.GSTR-9C. 4. In *my/our opinion and to the best of *my/our....