TaxTMI 
TaxTMI 
The Chhattisgarh Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
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....ns 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 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 requir....
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....arh, notification No. 56/2018-State Tax, dated the 8th November, 2018 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 ....
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....•à¥‡ राजà¥à¤¯à¤ªà¤¾à¤² के नाम से तथा आदेशानà¥à¤¸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 Un....
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....ant period" shall have the same meaning as assigned to them in sub-rule (4).". 8. In the said rules, in rule 96, in sub-rule (1), in clause (a), after the words "export goods duly files", the words "a departure manifest 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 purpose....
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....ted. 14. In the said rules, for FORM GST RFD-01, the following form shall be substituted, namely:- 1044 (77) छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥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 ....
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....ient 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 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 10....
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....rts or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST 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 Sr. Invoice details Integrated tax Cess No. No. Date Value Taxable Amt. value BRC FIRC No. Date (Amount in Rs.) Integrated Integrated Net tax and cess tax and Integrated cess tax and involved involved cess in debit in credit (6+7+10- 1 2 3 4 ST 5 6 7 8 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: Expor....
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....s Place ed tax al tax e/ s of UT Suppl y (Amount in Rs.) Taxes re-assessed on transaction which were held inter State / intra-State supply subsequently Integrat Centr Stat Ces Place ed tax al tax e/ s of UT UIN Name (in case B2C) No Dat Valu Taxab ee le Valu 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 tax Suppl tax y 1044 (84) छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of Tax Payable filing Integrated Central State/ Cess return tax tax UT tax 1 2 3 4 5 6 7 Annexure-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 ....
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....port 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 person) GSTIN/ Temporary ID 2. Legal 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¤°, à¤....
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....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 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 1044 (88) Name Designation / Status छत....
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....x Tax 1 2 34 5 6 7 8 9 10 11 12 13 14 15 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of CGST 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 (Amount in Rs.) Sr. Invoice details Integrated tax Cess No. BRC/ FIRC Integrated Integrated tax and tax and Net Integrated cess involved cess involved in credit tax and cess (6+7+10 - No. Date Value Taxable Amt. value in debit note, if any No. Date note, if any 11) 1 2 3 4 5 6 7 89 10 11 12 1044 (90) छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 Statement-3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. No. Invoice details Goods/ Services Shipping bill/ Bill of export EGM BRC/ Details FIRC (G/S) No. Date Value Port No. Date Ref Date No. Date code No. 1 2 3 4 5 6 7 ....
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....¤¦à¤¿à¤¸à¤®à¥à¤¬à¤° 2018 Integrated Central State/Cess Place Integrated Central State/Cess Place Na (in case B2C) tax tax UT No. Date Value Taxable tax Value of Supply tax tax UT tax of Supply 1 2 3 4 5 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 return filed. (Amount in Rs.) Tax period ARN of return Date of filing Tax Paid in Excess Integrated Central State/ Cess return tax tax UT tax 1 2 3 4 5 6 7 16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely:- "FORM GSTR-9 [See rule 80] Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name Trade Name (if 3B any) Pt. II Details of Outward and inward supplies made during the financial year (Amount in in all tables) Nature of Supplies Taxable Value Centra 1 Tax State Integrat Cess Tax / ed 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-registered A persons (B2C) छतà¥à¤¤à¥€à¤¸à¤—....
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....EZS) Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inward supplies received from registered persons liable to D reverse charge (other than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services Inputs Capital Goods Input Services F from SEZs) G छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 1044 (95) Import of goods (including E supplies from SEZs) Inputs Capital Goods Import of services (excluding inward supplies Input Tax credit received from ISD Amount of ITC reclaimed (other than B above) H under the provisions of the Act I Sub-total (B to H above) J Difference (I - A above) Transition Credit through TRAN-I (including K revisions if any) L M N 0 7 Transition Credit through TRAN-II Any other ITC availed but not specified above Sub-total (K to M above) Total ITC availed (I + N above) Details of ITC Reversed and Ineligible ITC for the financial year A As per Rule 37 B As per ....
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....al demands pending out of E above Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis 1044 (98) Details 1 Supplies received from छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 Taxable Value Centra State Integrat Cess 1 Tax Tax / ed Tax UT Tax 2 3 4 5 6 A Composition taxpayers Deemed supply under Section B 143 Goods sent on approval basis C but not returned 17 HSN Wise Summary of outward supplies HSN UQC Total Taxable Rate of Tax Centra State Cod Quanti Value 1 Tax Tax/ Integrat ed Tax Cess e ty UT Tax 1 2 3 4 5 6 7 8 9 HSN Wise Summary of Inward supplies 18 HSN UQC Total Taxable Cod Quanti Value e ty 1 2 3 4 Rate of Tax Centra State Integrat 1 Tax Tax / ed Tax Cess UT Tax 5 6 7 8 9 Late fee payable and paid Description 1 Payable Paid 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and ....
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....ue 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 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 1044 (100) 41 4J 171 4K & 4L 5A 5B 5C 5D,5E and 5F 5H 51 5J & 5K 5N छतà¥à¤¤à¥€à¤¸à¤—ढ़ राज....
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....ed 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. छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 1044 (101) 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. Instructions 6A 6B 6C 6D 6E 6F 6G 6H 6J 6K 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 ba....
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....E, 7G 7H 8A 8B 8C 8D 7B, 7D, 7F, and 8E & 8F 8G छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 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 CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST 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 inc....
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....se 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 here. Table 4(B) of FORM GSTR-3B may be used for f....
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....ch were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. " 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 at two digits level for taxpayers having annual turnover in the preceding year above・ 1.50 Cr but upto 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. 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....
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....11 Amendments (+) (net of debit 12 notes) Supplies/tax (outward) reduced through Amendments (-) (net of credit notes) whichever is earlier Turnover Centra State 1 Tax Tax / Integrate d Tax Cess UT Tax 2 3 4 5 6 Inward supplies liable to reverse charge reduced through 13 notes) 14 Amendments (-) (net of credit Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Integrated Tax Central Tax State/UT Tax Cess Interest Description 1 Payable 2 Paid 3 s छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 1044 (107) Other Information Particulars of Demands and Refunds Descriptio Central State Tax Integrate Cess n Tax / UT Tax d Tax Interes Penalty Late t Fee/ Other S 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 respect of E above Total demands G pending out of E above 16 Details of credit reversed or availed Description ....
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....¢à¤¼ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 1044 (109) 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 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 Sept....
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....rson 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 liability shall be paid through electronic cash ledger only.". 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 Basic Details Pt. I Financial 1 Year 2 GSTIN 3A Legal Name Trade Name 3B (if any) 4 Are you liable to audit under any Act? (Amount in in all tables) Pt. Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) Reconciliation of Gross Turnover 5 A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited ....
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....entral 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 amount (PT1) 10 A Reason 1 B Reason 2 C Reason 3 11 Reasons for un-reconciled payment of amount > > > Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash छतà¥à¤¤à¥€à¤¸à¤—ढ़ राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 Description Taxable Value Central tax State tax /UT tax Integrated tax 1 2 3 4 5 5% 12% 18% 28% 3% 0.25% 0.10% Interest Late Fee Penalty Others (please specify) Pt. IV 12 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 und....
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....y 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 राजपतà¥à¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR-9C prepared and 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. Place: Date: Signature Name of Authorized Signatory Designation/status Instructions: - 1. Terms used: (a) GSTIN: Goods....
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....tementshall 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 the audited Annual Financial Statementfor April 2017 to June 2017 shall be declared here. Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statementshall be declared here. Aggregate value of credit notes which h....
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....ported 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 Annual Return (GSTR9) shall be declared here. Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here. 5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows:- Table No. Instru....
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.... 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¤°, दिनांक 31 दिसमà¥à¤¬à¤° 2018 books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of....
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....as 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 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 ...and ** ......additional place of business within the State. 4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation....
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....er 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 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 accoun....