TaxTMI 
TaxTMI 
Seeks to make Amendments (Fourteenth Amendment, 2018) to the Assam GST Rules, 2017.
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....D BY THE AUTHORITY নং 106 দিশপà§à§°, শà§à¦•à§à§°à¦¬à¦¾à§°, 1 মাৰà§à¦š, 2019, 10 ফাগà§à¦¨, 1940 (শক) No. 106 Dispur, Friday, 1st March, 2019, 10th Phalguna, 1940 (S. E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 28th February, 2019 Assam Act No. No.FTX.56/2017/Pt-I/184.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: of 2017 XXVIII Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Fourteen Amendment) Rules, 2018. (2) Save as provided in these rules, they shall be come into force with effect from 31st December, 2018. Amendment in rule 12. Amendment in rule 45. 2. 3. In the principal 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 acco....
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...., shall be substituted and thereafter the following proviso shall be inserted, namely:- "Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).". In the principal rules, in explanation (b) to sub-rule (5) of rule 89, the following clause shall be substituted, namely:- "Adjusted Total turnover" and "relevant period" shall have the same meaning as assigned to them in sub-rule (4).". In the principal 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. In the principal rules, in rule 101, in sub-rule (1), after the words "financial year", the words "or part thereof" shall be inserted. In the principal rules, after rule 109A, the following new rule shall be inserted, namely: - THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 Amendment 11. in rule 138. Insertion of new rule 12. 138E. "Notice to person and order of revisional authority in case of revision. 401 109B. (1) Where t....
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.... also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner. Explanation: For the purposes of this rule, the expression "Commissioner†shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).". In the principal rules, in rule 142, in sub-rule (5), after the words "section 74", the words "or sub-section (12) of section 75" shall be inserted. In the principal Rules, for FORM GST RFD-01, the following form shall be substituted, namely:- "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 From To (if applicable) 6. Amount of Act Tax Interest Penalty Fees Others Total Refund Claimed (Rs.) Central tax State / UT tax Integrated ☠tax Total THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 403 7. Grounds of (a) Excess b....
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.... claimed by recipient 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- 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 - Designati....
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....tax Sr. Invoice details Integrated tax Cess No. No. Date Value Taxable Amt. value (Amount in Rs.) BRC/FIRC Integrated Integrated Net No. Date tax and tax and Integrated tax and involved involved cess cess cess in debit note, if any in credit (6+7+10- note, if 11) any 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) Sr. No. Invoice details No. Date Goods/ Services (Amount in Rs.) Shipping bill/ Bill of EGM Details BRC/FIRC export Value (G/S) Port code No. Date Ref Date No. Date No. 123456789 10 11 12 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 Statement-3A [rule 89(4)] 407 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) GSTIN Invoice details of recipient (Amount in Rs.) Shipping bill/ Bill of export/ Integrated Cess Inte....
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....Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.> claimed by M/s 409 (in words) (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 el....
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....ress 5. Tax period From To (if applicable) 6. Amount of Refund Act Tax Interest Penalty Fees Others Total Claimed (Rs.) Central tax State / UT tax Integrated tax Cess Total 7. Grounds of Refund (a) Excess balance in Electronic Cash Ledger Claim (select from (b) Exports of services- with payment of tax drop down) (c) (d) 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)] (e) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (f) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 (g) (h) Recipient of deemed export supplies/Supplier of deemed export supplies On account of order 411 Sl. Type of order Order Order No. No. date Order Issuing Authority Payment reference no., if any (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (i) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS....
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....----, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from- --to-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name - Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. Place Date I/We declare that no refund on this account has been received by me/us earlier. Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 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 1 (Amount in Rs.) Maximum refund [(1×4÷....
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.... Shipping bill/ Bill Integrated Tax Cess Integrated Integrated tax and tax and Net Integrated of export/ Endorsed cess involved cess involved tax and cess invoice in debit in credit (8+9+10- by SEZ note, if note, if 11) any any No. Date Value No. Date Taxable Amt. Value 1 2 3 456 7 8 9 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 Turnover of zero rated (Amount in Rs.) Net input tax credit Adjusted total supply of goods and services turnover Refund amount (1×2÷3) 1 2 3 4 416 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient (Amount in Rs) Tax paid GSTIN of No. Date Taxable Value the Integrated Central State Tax /Union Cess Tax Tax Territory Tax ☠supplier 1 2 3 4 5 6 7 8 9 Statement-6 [rule 89(2)(j)] Refund Type: On account of change....
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....s 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 by the recipient on reverse charge basis Nil Rated C D Exempted E F supply') G H Non-GST supply (includes 'no Sub-total (A to F above) Credit Notes issued in respect of transactions specified in A to F above (-) Debit Notes issued in respect of transactions specified in A to F above (+) Supplies declared through J Amendments (+) Supplies reduced through K Amendments (-) L Sub-Total (H to K above) Turnover on which tax is not to be M paid (G+L above) Total Turnover (including advances) N (4N+5M 4G above) Pt. III Description Details of ITC for the financial year Type Central State Integrated Cess Tax Tax/ Tax UT Tax 6 A B THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 1 2 3456 Details of ITC availed during the financial year Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) Inward supplies (other than imports and inward supplies liable to reverse charge but incl....
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.... Other Pt. V Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description Taxable Value Central State Integrated Cess Tax Tax / Tax UT Tax 1 2 3 4 5 6 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 13 financial year 14 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 Differential tax paid on account of declaration in 10 & 11 above Description 1 Payable 2 Paid 3 Integrated Tax Central Tax State/UT Tax Cess Interest 421 Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central State Tax / Integrated Tax Cess Interest Penalty Tax UT Tax Late Fee/ Others 1 2 3 4 5 Total A Refund claimed Total B Refund sanctioned Total C Refund Rejected Total D Refund E Pending Total demand of taxes Total taxes paid F in respect of E above Total demands G pending out of E above 1....
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....ade 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 details. Aggregate value of supplies in the nat....
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....illing up these details. The value of "no supply" shall be declared under Non-GST supply (5F). 5H 51 5J & 5K 5N 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. THE ....
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.... Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this 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. 426 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 6M 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H 8A 8B 8C 8D 8E & 8F 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 Assam GST Rules, 2017 shall be declared here. This column should also contain details of any ....
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....urrent financial year shall be computed in this row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 427 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 r....
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....he Assam GST Act shall be declared here. Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here. 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. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared ....
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....ough Amendments (-) (net of credit notes) Inward supplies liable to reverse 13 charge reduced through Amendments (-) (net of credit notes) 14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Description 1 Payable 2 Paid 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. V Other Information 15 Description Central Tax Particulars of Demands and Refunds State Tax / Integrated Cess Interest Penalty UT Tax Tax Late Fee/ Others 1 2 3 Total A Refund claimed Total B Refund sanctioned Total C Refund Rejected Total D Refund Pending Total E demand of taxes 5 6 7 8 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 Total taxes paid in F respect of E above Total demands G pending out of E above 16 431 Details of credit reversed or availed Description Central State Tax/ Integrated Cess Tax UT Tax Tax 1 2 3 4 5 Credit reversed on opting in the composition scheme (-) A Credit availed on opting out of the composition B scheme (+) 17 Late fee payable and paid Description 1 Payable Paid 2 3 Central Tax A State Tax B Verification: I hereby solemnly affirm and decl....
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.... of FORM GSTR-4 may be used for filling up these details. Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. Aggregate value of all goods imported during the financial year shall be declared here. 5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous 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: THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 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 Table and 14 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR-4 of April to September of the current finan....
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.... Trade Name 3B (if any) 4 Are you liable to audit under any Act? Pt. II 5 A (Amount in in all tables) Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) Reconciliation of Gross Turnover Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) B Unbilled revenue at the beginning of Financial Year C Unadjusted advances at the end of the Financial Year D Deemed Supply under Schedule I (+) (+) (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (-) F M 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 I J K Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST Adjustments on account of supply of goods by SEZ units to DTA Units L Turnover f....
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....i-GSTIN units under same PAN this should THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 B be derived from books of accounts) ITC booked in earlier Financial Years claimed in current Financial Year ITC booked in current Financial Year to be claimed in C subsequent Financial Years ITC availed as per audited financial statements or books of account ITC claimed in Annual Return (GSTR9) (+) (-) 437 D E F Un-reconciled ITC ITC 1 13 Reasons for un-reconciled difference in ITC A Reason 1 > B Reason 2 > C Reason 3 > 14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account Description A Purchases 1 B Freight/Carriage C Power and Fuel Imported goods D (Including received from SEZs) E Rent and Insurance F Goods lost, stolen, destroyed, written off or 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 M etc.) Repair and Maintenance N Other Miscellaneous Value 2 Amount of Total ITC 3 Amou....
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....n this statement is the financial year for which the reconciliation statement is being filed for. 4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows:- Table No. 5A 5B 5C 5D 5E 5F 5G Instructions The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINS (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons/entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence 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 declar....
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....ayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the Assam GST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. 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....
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....le / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. 11 Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here. 6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- Table No. 12A 12B Instructions ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINS (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial yearfor which the THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 443 12C 12D 12E 13 14 14R 14S 15 16 16 rec....
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....any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 8. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Reconciliation Statement" in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only. 444 THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 PART B-CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the― (a) balance sheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from ...to ending on ..... and (c) the cash flow statement for the period beginning from attached herewith, of M/s ...(GSTIN). .... (Name), .to ending on (Address), 2. Based on our audit I/we report that the said registered person― *has maintained the books of accounts, records and documents as required by the IGST/CGST/ASSAM GST Act, 2017 and the rules/notifications made/i....
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.... account/income and expenditure account for the period beginning from ....to ending on ...... (c) the cash flow statement for the period beginning from ..........to ending on ........., and (d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet. 2. I/we report that the said registered person― *has maintained the books of accounts, records and documents as required by the IGST/CGST/ ASSAM GST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/ASSAM GST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. The documents required to be furnished under section 35 (5) of the CGST Act/Assam GST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/Assam GST 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....