TaxTMI 
TaxTMI 
Mizoram Goods and Services Tax (Fourteenth Amendment) Rules, 2018
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....al 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 supply in accordance with th....
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.... 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 order rejecting the request of such person to furnish the information in PART A of....
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....eemed 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 (j) (k) (1) Any other (specify) of Name of Address IFSC bank of branch Type of account Account No. Bank account 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No [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/state 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....
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....at no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and (Amount in Rs.) Adjusted total Net input tax credit Maximum refund turnover amount to be claimed [(1×4÷3)-2] services 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Sl Details of invoices of Tax paid on inward supplies of inputs Details of invoices of outward supplies issued Tax paid on outward supplies N Z 0. inward supplies of inputs received GSTI N N of the suppl Z Da 0. te Таха Inte Cen State ble grat tral Tax Valu ed Tax /Uni e ier * Tax No D Taxa at ble e Valu Invoic e type (B2B/ ate Int egr ral Cent State Tax Tax /Unio on e B2C) d n territ Ta territ X ory Tax ory Tax 123456789111 12 13 1....
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.... 1 2 3 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. Details of invoices of outward supplies Tax paid No. in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN No. Date of the Taxable Value Integrated Central Tax Tax State Tax/Union Territory Tax supplier Cess 1234 5 6 7 8 9 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Recipient 's GSTIN/ UIN Invoice details Name (in case B2C) No Dat Valu Taxabl ee e Details of tax paid on transaction considered as intra -State / inter- State transaction earlier Integrate Centr State Ces Place d tax al tax UT S of tax Suppl Order Date: (Amount in Rs.) Taxes re-assessed on transaction which were held inter State / intra-State supply subsequently Integrate Centr State Ces Place d tax al tax UT S of tax Suppl 1234 Value 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last retur....
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....ies 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 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....
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....invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies. In case refund claimed by supplier I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name - Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name - Designation/Status I/We SELF-DECLARATION [rule 89(2)(I)] (Applicant) having GSTIN/ temporary Id solemnly affi....
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....ntegrated cess involved in debit cess involved in credit tax and cess (6+7+10 - note, if note, if 11) any any No. Date Value Taxable Amt. No. Date ☠☠☠value ☠123456789 10 11 12 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. Date Value 1 2 3 4 Goods/ Shipping bill/ Bill of Services EGM BRC/ (G/S) Port export Details No. Date Ref Date No. Date FIRC 5 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 credit Adjusted total Refund amount supply of goods and services turnover (1×2÷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.) GSTIN Invoice details of Shipping Integrated bill/ Bill Tax Cess Integrated Integrated tax and tax and recipient of export/ Endorsed invoice cess involved in debit note, if cess involved in credit note, if ces....
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....ayable Supplies made to un-registered A persons (B2C) Supplies made to registered persons B (B2B) C Zero rated supply (Export) on payment of tax (except supplies to SEZs) D Supply to SEZs on payment of tax E Deemed Exports Advances on which tax has been F paid but invoice has not been issued G (not covered under (A) to (E) above) Inward supplies on which tax is to be paid on reverse charge basis H Sub-total (A to G above) Credit Notes issued in respect of | transactions specified in (B) to (E) above (-) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) Supplies/tax declared through K Amendments (+) Supplies/tax reduced through L Amendments (-) M Sub-total (I to L above) Supplies and advances on which tax N is to be paid (H+M) above 5 Details of Outward supplies made during the financial year on which tax is not payable Zero rated supply (Export) without A payment of tax Supply to SEZs without payment of B tax Supplies on which tax is to be paid C by the recipient on reverse charge basis D Exempted E Nil Rated Non-GST supply (includes 'no F supply') G Sub-total (A to F above) Credit Notes....
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....n 9 Pt. V Tax Paid through Paid through ITC Payable cash Central State Tax Tax/ Integrate d Tax Cess UT Tax 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Other Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY whichever is earlier Description 1 Supplies/tax declared through 10 Amendments (+) (net of debit notes) Supplies/tax reduced through 11 Amendments (-) (net of credit notes) Reversal of ITC availed during 12 previous financial year ITC availed for the previous financial 13 year 14 Taxable Value Central Tax State Tax/ UT Tax Integrate d Tax Cess 2 3 4 5 6 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid Pt. VI 15 Integrated Tax Central Tax State/UT Tax Cess Interest 2 1 Other Information Particulars of Demands and Refunds Details Central State Tax / Integrated Tax Cess Tax UT Tax Interes t Penalty Late Fee/ 1 2 3 4 5 Total A Refund claimed Total B Refund sanctioned Total C Refund Reje....
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.... 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, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. Aggregate value of supplies made to registered persons (including supplies made to UINS) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details. Aggregate value of exports (except supplies to SEZs) on which tax has 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 been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these deta....
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....tails. 5F 5H 51 5J & 5K 5N 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 used for filling up these details. Aggregate value of debit 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 used for filling up these details. Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall 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 consis....
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....redit 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 amount should be zero. Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the SGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the SGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN....
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.... 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 date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. 10 & 11 12 13 Instructions Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 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. Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year, whichever is earlier shall be declared her....
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....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 Rs. 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above 1.50 Cr but upto Rs. 5.00 Cr and at four digits' level for taxpayers having annual turnover above 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10% or more of the total value of inward supplies. Late fee will be payable if annual return is filed after the due date. 9. 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 liability can be paid through electronic cash ledger only.". 17. In the said rules, for FORM GSTR 9A, the ....
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....Description Central State Tax / Tax UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 2 3 4 5 6 7 8 Total A Refund claimed Total B Refund sanctioned Total C Refund Rejected Total D Refund Pending Total E demand of taxes Total taxes paid in F respect of E above Total demands G pending out 16 of E above Description Details of credit reversed or availed Central Tax State Tax / UT Tax Integrated Tax Cess 1 Credit reversed on opting in the composition A scheme (-) Credit availed on opting out of the composition B scheme (+) 17 A Central Tax B State Tax 2 3 4 5 Late fee payable and paid Description Payable Paid 1 2 3 Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Signature Date Name of Authorised Signatory Designation/Status Instructions: - 1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 b....
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....pril to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions follows: to fill Part V are as Table No. Instructions Details of additions or amendments to any of the supplies already declared in the 10,11,12,13 returns of the previous financial year but such amendments were furnished in and 14 Table 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 6. Part V consists of details of other information. The instruction to fill Part V are as follows: Table No. Instructions 15A, 15B, 15C 15D 15E, and 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 ....
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....e I (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (-) F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) | Unadjusted Advances at the beginning of the Financial Year (-) Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST (+) K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules there under (+/-) N Adjustments in turnover due to foreign exchange fluctuations (+/-) O Adjustments in turnover due to reasons not listed above (+/-) P Annual turnover after adjustments as above Q Turnover as declared in Annual Return (GSTR9) R Un-Reconciled turnover (Q - P) AT1 6 Reasons for Un - Reconciled difference in Annual Gross Turnover A Reason 1 > B Reason 2 > C Reason 3 > 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) Value....
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....age C Power and Fuel Imported goods D (Including received from SEZs) E Rent and Insurance Goods lost, stolen, destroyed, written off or F disposed of by way of gift or free samples G Royalties Employees' Cost H (Salaries, wages, Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges Stationery Expenses L (including postage etc.) M Repair and Maintenance N Other Miscellaneous expenses O Capital goods P Any other expense 1 Q Any other expense 2 Total amount of eligible R ITC availed ITC claimed in Annual S Return (GSTR9) T Un-reconciled ITC (ITC 2) 15 Reasons for un - reconciled difference in ITC A Reason 1 > B Reason 2 > > C Reason 3 > Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 16 Description Central Tax State/UT Tax Integrated Tax Cess above) Amount Payable Pt. V Interest Penalty Auditor's recommendation on additional Liability due to non-reconciliation To be paid through Cash Central tax Description Value State tax / UT tax Integrated tax 1 2 3 4 5 5% 12% 18% 28% 3% 0.25% 0.10% Input Tax Credit Interest Late Fee Penalty Any other amount pa....
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....g presence over multiple States. Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here) Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statement shall be declared here. Aggregate value of deemed supplies under Schedule I of the SGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. Aggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such....
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....No. 5N, 10 and 11 of Annual Return (GSTR 9). Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here. The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9). Annual turnover as derived in Table 5P above would be auto-populated here. Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. Value of zero rated supplies (including supplies to SEZS) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non- GST,....
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....r in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year 2017-18. Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto- populated here. Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here. This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial State....
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....sued there under *has not maintained the following accounts/records/documents as required by the IGST/CGST/SGST Act, 2017 and the rules/notifications made/issued there under: 1. 2. 3. 3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any: 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us. (B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from *my/our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ..additional place of business within the State. .and ** 4. The documents required to be furnished under section 35 (5) of the CGST Act/ SGST Act....
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....gnature and stamp/Seal of the Auditor) Place: Name of the signatory Membership No Date: Full address. 19. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:- Reference No. To, "FORM GST RVN-01 [See rule 109B] Date - GSTIN:. Order No.- Date Notice under section 108 Whereas it has come to the notice of the undersigned that decision/order passed under this Act/the Mizoram Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/the Goods and Services Tax (Compensation to States) Act, 2017 by . (Designation of officer) is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. ? You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM If you fail to furnish a reply within the stipul....