TaxTMI 
TaxTMI 
Gujarat Goods and Services Tax (Fourteenth Amendment) Rules, 2018
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.... he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.". 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 s....
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....18/S.23(3)TH dated the 23rd October, 2018 Notification No. 56/2018-State Tax, as amended from time to time." 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:- "138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.-Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,- (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or (b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him: Provided further that no o....
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.... deemed export supplies/ Supplier of deemed export supplies Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) Tax paid on an intra-State supply which is subsequently held to be inter-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 - Desig....
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....rom. I/We declare that no refund on this account has been received by me/us earlier. Place Signatory Date Signature of Authorised. (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of Tax payable Adjusted inverted on rated 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 ter....
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....und amount (Amount in Rs.) Turnover of zero Net input tax Adjusted total Refund amount rated supply of credit goods and services 1 2 turnover 3 (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 Taxabl Integrate Centra State of the supplie r e e d Tax 1 Tax Tax Value /Union Territor y Tax S 123456789 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date: |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 ....
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....ces also for the purpose of Statement-3A and 5A. 9. ‘Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported 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 sub....
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....aim. Signature Name - Designation Status DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipit I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supp â˜r I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name - Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of sect....
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....ment-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr Invoice Integrate Ce BRC/ details d tax SS FIRC . Z O Integra Integrate Net ted tax d tax Integr N and cess and cessated involv in credit and ed in note, if cess involved tax N Da Val Taxa Am Z o te ue ble t. ☠value debit any note, if any Z o N Da 0. te g (6+7 +10 - 11) 123456789101112 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. Invoice details No No Dat Valu CD e CD Goods/ Shipping bill/ EGM BRC/ Service Bill of export s (G/S) Details FIRC Port No Dat Re Dat No Dat cod e e CD f No CD D 12 3 4 15 6 7 8 9 10 11 12 Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated Net input tax Adjusted total Refund amount supply of goods and credit services 1 2 turnover 3 (1×2÷3) 4 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) Shippi....
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....l year (Amount in in all tables) Nature of Supplies Taxable Value Cent Stat Integr Cess ral e ated Tax Tax Tax / UT Tax 1 2 3 4 5 6 4 Details of advances, inward and outward supplies made during the financial year on which tax is payable Supplies made to un- A registered persons (B2C) Supplies made to B registered persons (B2B) Zero rated supply (Export) on payment C of tax (except supplies to SEZs) Supply to SEZs on D E payment of tax Deemed Exports Advances on which tax has been paid but invoice has not been F issued (not covered under (A) to (E) above) Inward supplies on G which tax is to be paid on reverse charge basis H Sub-total (A to G above) Credit Notes issued in respect of transactions I specified in (B) to (E) above (-) Debit Notes issued in J respect of transactions specified in (B) to (E) above (+) Supplies tax K declared through Amendments (+) L Supplies/tax reduced through Amendments (-) Sub-total (I to L M above) Supplies and advances N on which tax is to be 5 paid (H+ M) above Details of Outward supplies made during the financial year on which tax is not payable Zero rated suppl....
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....vailable for Utilization J (60-71) 8 Other ITC related information A ITC as per GSTR-2A (Table 3 & 5 to> to> B ITC as per sum total of 6(B) and ITC on inward supplies (other than C to imports and inward supplies liable reverse charge but includes services received from SEZs) received during during 2017-18 but availed during April to September, 2018 Difference [A-(B+C)] ᎠE ITC available but not availed F ITC available but ineligible IGST paid on import of goods G (including supplies from SEZ) IGST credit availed on import of I Difference (G-H) ITC available but not availed on J import of goods (Equal to I) Total ITC to be lapsed in current to> to> K Pt. (E+F+J) Details of tax paid as declared in returns filed during the IV financial year Description Tax Paid Paid through ITC Payabl through Cent Stat Integr Cess cash ral e ated Tax Tax Tax / UT Tax 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previ....
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....ification Unit Quantity Code Harmonized System of Nomenclature 2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return. 4. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FORM GSTR-3Bbetween July 2017 to March 2018 shall be declared in this part. The instructions to fill Part II are as follows: Table No. 4A 4B Instructions Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Tab....
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....), supplies to SEZs (4D) and deemed exports (4E), credit notes (41), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. Aggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. Aggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply†shall be declared under Non- GST supply (5F). Aggregate value of credit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be us....
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.... It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. 6E 6F 6G 6H 6J 6K 6L 6M Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details. Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amo....
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....FORM GSTR-2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative. 8E&8F The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR- 8G 8H 8K 3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. Aggregate value of IGST paid at the time of imports (including imports from SEZS) during the financial year shall be declared here. The input tax credit as declared in Table 6E shall be auto- populated here. The total input tax credit which shall lapse for the current financial year shall be computed in this row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April to September of current FY or d....
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.... 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 shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. Aggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details. Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the GGST Act shall be declared here. Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 17 & 18 Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ☠1.50 Cr. It will be mandatory to report HSN code....
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....ial year Total tax 9 Description payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Pt. IV Interest Late fee Penalty Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description 10 10 Turno Cent State Integr Ces ver ral Tax ated S Tax / UT Tax Tax 1 2 3 4 5 6 Supplies tax (outward) declared through Amendments (+) (net of debit notes) Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) Supplies tax (outward) reduced through Amendments (-) (net of 12 credit notes) Inward supplies liable to reverse charge reduced 13 through Amendments (-) (net of credit notes) Differential tax paid on account of declaration made in 10, 11, 14 12 & 13 above Description 1 Payable Paid 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. V Other Information 15 Particulars of Demands and Refunds Descrip Cent State Integra Cess Inter Penalt Late tion ral Tax ☠ted est y Fee Tax UT Tax Tax / Oth ers 1 2 3 4 Tota....
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....e of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and 7C 8A 8B Table 8A of FORM GSTR-4 may be used for filling up these details. Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. Aggregate value of all goods imported during the financial year shall be declared here. 5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financi....
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....l be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return†in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only."â€. 18. In the said rules, for FORM GSTR 9C, the following form shall be substituted, namely:- "FORM GSTR-9C See rule 80(3) PART A- Reconciliation Statement Pt. I Basic Details Financial 1 Year 2 GSTIN Legal 3A Name Trade Name (if 3B any) 4 Are you liable to audit under any Act? Pt. II 5 (Amount in in all tables) Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) Reconciliation of Gross Turnover Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units A under same PAN the turnover shall be derived from the audited Annual Financial Statement) Unbilled revenue at the beginning of Financial B Year (+) Unadjusted advances at the end of the Financial Year (+) ᎠDeemed Supply under Schedule I (+) Credit Notes issued after the end of t....
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.... 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 derived from books of accounts) ITC booked in earlier Financial Years claimed in A B current Financial Year (+) ITC booked in current Financial Year to be C claimed in subsequent Financial Years (-) ITC availed as per audited financial statements or books D of account E ITC claimed in Annual Return (GSTR9) F Un-reconciled ITC ITC 1 13 Reasons for un-reconciled difference in ITC A Reason 1 > B Reason 2 > C Reason 3 14 > Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statementor books of account Description Amount of Amount of eligible Value Total ITC 1 2 3 A Purchases B Freight Carriage C Power an....
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....tails 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 be declared here. There may be cases where multiple GSTINS (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence....
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....sition 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 Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. Annual turnover as declared in the Annual Return (GSTR 9) shall be declared he....
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....e 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 internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. Any ITC which was booked in the audited Annual Financial Statement of earlie....
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....s 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 the period beginning from ending on ―attached herewith, of M/s .to (Name), .(GSTIN). (Address), 2. Based on our audit I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGS....
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....e *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 information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Fo....