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The Chhattisgarh Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
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....territory where 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 supply....
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....d 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 aff....
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....¸à¤¾à¤°, संगीता पी., विशेष सचिव. Atal Nagar, the 31st December 2018 No. F-10-65/2018/CT/V(121). NOTIFICATION No.74/2018 State Tax In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Fourteenth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of issue of this notification. 2. In the Chhattisgarh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where 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 ....
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....st or" shall be inserted. 9. In the said rules, in rule 101, in sub-rule (1), after the words "financial year", the words “or part thereof "shall be inserted. 10. In the said rules, after rule 109A, the following rule shall be inserted, namely:- "109B. Notice to person and order of revisional authority in case of revision.- (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard. (2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.". 11. In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely-. "Explanation 1. - For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the State Government, in the Commercial Tax Department, No. 56/2018-State Tax, notification No. F-10-57/2018/CT/V(97), dated the 23 October, 2018 p....
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....¤¸à¤®à¥à¤¬à¤° 2018 "FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un- registered person and other registered taxable person) 1. GSTIN/ Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if From Το applicable) 6. Amount of Act Tax Interest Penalty Fees Others Total Refund Claimed Central (Rs.) tax State / UT tax Integrated tax Cess Total 7. Grounds of (a) Excess balance in Electronic Cash Ledger refund (b) Exports of services- with payment of tax claim (c) (select from Exports of goods / services- without payment of tax (accumulated ITC) drop down) (d) On account of order Sr. Туре of Order No. order no. Order Order date Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal 1044 (78) छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 (iv) Any other order (specify) ITC accumulated due to inverted tax structure [clause (ii) of fir....
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....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. I also declare that 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 - UNDERTAKING Designation / Status 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 1044 (80) I छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 SELF-DECLARATION [rule 89(2)(II (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-....
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....note, if note, if 11) any any 9 10 11 12 Statement-3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) Sr. Invoice details No. No. Date Value (Amount in Rs.) Goods/ Shipping bill/ Bill of Services EGM BRC/ export Details FIRC (G/S) Port code No. Date Ref Date No. Date No. 1044 (82) छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 1 2 3 4 5 6 7 8 9 10 11 12 amount Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover (Amount in Rs.) Refund amount (1×2÷3) 1 2 3 tax) GSTIN Invoice details of Shipping bill/ Bill 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 (Amount in Rs.) Integrat Net Integrat Integrated Tax Ces Integrat S recipie nt of export/ Endorsed ed tax and cess ed tax and cess ed tax involved involved and cess in debit in credit (8+9+10 invoice by SEZ note, if ....
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....re-2 Certificate [rule 89(2)(m)] (in words) This is to certify that in respect of the refund amounting to Rs.> 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 account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: - Note This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions - 1. Terms used: a. B to C: b. EGM: c. GSTIN: d. IGST: e. ITC: f. POS: g. SEZ: h. Temporary ID: i. UIN: From registered person to unregistered person Export General Manifest Goods and Services Tax Identification Number Integrated goods and services tax Input tax credit Place of Supply (Respective State) Special Economic Zone Temporary Identification Number Unique Identity Number 2. Refund of excess amount available in electronic cash ledger....
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....al Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) 6. Amount of Refund Act From To Tax Interest Penalty Fees Others Total 1044 (86) Claimed (Rs.) Central tax छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 State / UT tax Integrated tax Cess Exports of services- with payment of tax Total 7. Grounds of (a) Excess balance in Electronic Cash Ledger Refund Claim (b) (select from drop (c) down) (d) (e) (f) 6 Exports of goods / services- without payment of tax (accumulated ITC) ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)] On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) Recipient of deemed export supplies/ Supplier of deemed export supplies (h) On account of order SI. Type of order Order No. No. Order date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) Tax p....
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....d with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature 1044 (88) Name Designation / Status छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 I/We SELF-DECLARATION [rule 89(2)(D)] (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 Taxpayer Name> 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 Date I/We declare....
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....A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and Net input tax credit Adjusted total Refund amount turnover (1×2÷3) services 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 Shipping of bill/ Bill Integrated Tax Ces Integrate Integrate Net S d tax and d tax and recipien of t export/ cess involved Endorsed invoice by SEZ in debit note, if note, if - 11) any any cess involved in credit Integrate d tax and cess (8+9+10 No Dat Valu No Dat Taxabl Amt e e e e Value छतà¥à¤¤à¥€à¤¸à¤—ढ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 1044 (91) 123456789 10 11 12 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 supply of goods and Net input tax credit Adjusted total turnove....
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....(except supplies to SEZs) Supply to SEZs on payment of tax Deemed Exports Advances on which tax has been paid but invoice has not F been issued (not covered under (A) to (E) above) Inward supplies on which tax G H I J K is to be paid on reverse charge basis Sub-total (A to G above) Credit Notes issued in respect of transactions specified in (B) to (E) above (-) Debit Notes issued in respect of transactions specified in (B) to (E) above (+) Supplies/tax declared through Amendments (+) Supplies / tax reduced through L Amendments (-) M Sub-total (I to L above) Supplies and advances on N which tax is to be paid (H+ M) above Details of Outward supplies made during the financial year on which tax is not 10 5 payable Zero rated supply (Export) A without payment of tax Supply to SEZs without B payment of tax Supplies on which tax is to be C paid by the recipient on reverse charge basis D Exempted E Nil Rated Non-GST supply (includes 'no F supply') 1044 (94) छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 Sub-total (A to F above) Credit Notes issued....
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....received from SEZS) received during 2017-18 but availed during April to September, 2018 D Difference [A-(B+C)] E ITC available but not availed F ITC available but ineligible IGST paid on import of goods (including G supplies from SEZ) IGST credit availed on import of goods (as per H Pt. IV Details of tax paid as declared in returns filed during the financial year Description 9 Tax Paid through Paid through ITC Payable cash Centra State Integrat Cess 1 Tax Tax / ed 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 10 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 Description 1 Supplies/tax declared through 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 13 financial year 14 whichever is earlier Taxable Value Centra 1 Tax State Integrat Cess Tax / ed Tax UT Tax 2 3 4 5 6 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 Integrate....
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....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. Instructions 4A 4B 4C 4D 4E 4F 4G 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 suppli....
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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 used for filling up these details. Aggreg....
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....nward supplies received from registered persons on which tax is payable on reverse charge basis 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)(3) of FORM GSTR-3B may be used for filling up these details. 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....
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.... March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. Aggregate value of the input tax credit which was available in 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. The credit which was available and not availed in FORM GSTR-3B andthe credit was not availed in FORM GSTR-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. छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 1044 (103) 8H The input tax credit as declared in Table 6E shall be auto-populated here. 8K The tot....
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....r and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds 1044 (104) 9. 15E, 15F and 15G 16A 16B 16C 17 & 18 19 छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 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 ....
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....charge basis (net of debit/credit notes) for the financial year Description Taxable Value Central Tax State Tax / Integrate d Tax Cess UT Tax 1 2 3 4 5 6 Inward supplies liable to reverse A charge received from registered persons Inward supplies liable to reverse B charge received from unregistered persons C Import of services Net Tax Payable on D (A), (B) and (C) A above Inward supplies from registered Details of other inward supplies for the financial year persons (other than 7A above) 1044 (106) B Pt. 9 Pt. IV Import of Goods छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 Details of tax paid as declared in returns filed during the financial year Description 1 Integrated Tax Central Tax State/UT Tax Cess Total tax payable 2 Paid 3 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 Description 1 Supplies/tax (outward) declared 10 through Amendments (+) (net of debit notes) Inward supplies liable to reve....
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....lows: Table No. Instructions 5' 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. Instructions 6A 6B 7A 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 7B 7C 8A 8B छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 1....
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.... which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. 15E, 15F Aggregate value of demands of taxes for which an order confirming the 1044 (110) and 15G 16A 16B 17 छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 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....
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.... turnover after adjustments (from 5P above) Value of Exempted, Nil Rated, Non-GST supplies, No-Supply B turnover C Zero rated supplies without payment of tax D Supplies on which tax is to be paid by the recipient on reverse charge basis E Taxable turnover as per adjustments above (A-B-C-D) F Taxable turnover as per liability declared in Annual Return (GSTR9) G Unreconciled taxable turnover (F-E) AT 2 8 Reasons 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 1044 (111) 1044 (112) छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 Tax payable Description Taxable Value Central tax State tax /UT tax Integrated Tax Cess, if applicable 2 3 4 5 6 A 5% 1 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% L Interest M Late Fee N Penalty O Others Total amount to P be paid as per tables above Total amount paid as declared Q in Annual Return (GSTR 9) Un- reconciled R payment of amou....
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....e in ITC (due to reasons specified in 13 16 Description Central Tax State/UT Tax and 15 above) Amount Payable छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 1044 (115) Integrated Tax Cess Interest Penalty Pt. V Auditor's recommendation on additional Liability due to non-reconciliation To be paid through Cash Central Description Value tax 1 2 3 State tax /UT tax 4 Integrated tax Cess, if applicable 5 6 5% 12% 18% 28% 3% 0.25% 0.10% Input Tax Credit Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl. specify) 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. ** *(Signature and stamp/Seal of the Auditor) 1044 (116) Place: Name of the signatory Membership No.. Date: ..... Full address Verification of registered person: छतà¥à¤¤à¥€à¤¸à¤—ढ़ à....
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....n 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 Statementshall be declared here. Aggregate value of deemed supplies under Schedule I of the CGST 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 credit notes were reflected in the annual return (GSTR-9)shall be declared here. Trade discounts which are accounted for in the audited Annual Financial Statementbut on which GST was leviable(being not permissible) shall be declared here. Turnover included in t....
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....lared 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, reverse charge etc.) declared in Table 7B, 7C and 7D above. Taxable turnover as declared in Table (4N 4G) (10-11) of the Annu....
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.... the financial yearfor 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 1044 (120) 14R 14S 15 16 छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनà¤....
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....e books of accounts, records and documents as required by the IGST/CGST/>GST Act, 2017 and the rules/notifications made/issued thereunder छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 1044 (121) *has not maintained the following accounts/records/documents as required by the IGST/CGST/>GST Act, 2017 and the rules/notifications made/issued thereunder: 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 expe....
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....ct/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST | Act/SGST 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 Form No.9C are true and correct subject to the following observations/qualifications, if any: (a) (b) (c) ** *(Signature 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. "FORM GST RVN-01 [See rule 109B] To, Date - GSTIN:. Order No. Date - छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 1044 (123) L Notice under section 108 Whereas it has come to the notice of the undersigned that decision/order passed under this Act/the >Goods and Services Tax Act, 2017/the Integrated Goods and || Services Tax Act, 2017/ the Union territory Goods ....