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Haryana Goods and Services Tax (Amendment) Rules, 2019
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....e 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, in the fourth proviso,- (i) for the sign "." existing at the end, the sign ":" shall be substituted; and (ii) the following proviso shall be inserted, namely:- "Provided further 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 (Central Act 21 of 2000).". 5. In the said rules, in rule 49, in the second proviso,- (i) for the sign "." existing at the end, the sign ":" shall be substituted; and (ii) the following proviso shall be inserted, namely:- "Provided further 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....
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.... 1.- For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Haryana Government, Excise and Taxation Department, notification No. 95/GST-2, dated the 25th October, 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 ....
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....s, figures, sign and brackets "or sub-section (12) of section 75†shall be inserted. 14. In the said 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 Cess Total 7. Grounds of (a) Excess balance in Electronic Cash Ledger refund claim (select from (b) Exports of services- with payment of tax drop down) (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) On account of order HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) Payment reference Serial Number Type of order Order No. Order date Order Issuing Authority no., if any 205 (i) Assessment (ii) Finalization of Provisional assessment (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (....
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....or 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 - Designation/Status I SELF- DECLARATION [rule 89(2)(1)] (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 (....
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....9 10 11 12 Statement-3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of Net input tax credit goods and services Adjusted total turnover Refund amount (1×2÷3) 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 of recipient Invoice details Shipping bill/ Bill of Integrated Tax Cess Integrated tax and Integrated tax and export/ Endorsed cess cess (Amount in Rs.) Net Integrated tax and cess invoice by SEZ ☠No. Date Value No. Date value Amt. involved in debit note, if any involved in credit note, if any (8+9+10- 11) 1 2 3 4 5 6 7 8 9 10 11 12 Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Serial No. Invoice details Goods/Services (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) Statement-5A [rule 89(4)] 209 Refund Type: On account of supplies made to SEZ unit ....
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....f) (g) Recipient of deemed export supplies/ Supplier of deemed export supplies (h) On account of order Serial Type of order Order Order No. No. date Order Issuing Payment reference Authority 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) (j) Excess payment of tax, if any (k) Any other (specify) [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation/Status]. DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil' rated or fully exempt supplies. Signature Name - Designation/Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Econo....
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....r. Place Date Signature of Authorised Signatory (Name) Designation/ Status 214 Annexure-1 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) 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 turnover Tax payable on such inverted Adjusted total Net input tax credit rated supply of goods and services 2 3 4 (Amount in Rs.) Maximum refund amount to be claimed [(1×4÷3)-2] 5 Serial Details of invoices of inward No. supplies of inputs received Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Tax paid on inward supplies of inputs Details of invoices of outward supplies issued Tax paid on outward supplies GSTIN No. of the Date Taxable Value supplier * Integrated Central State Tax Tax Tax /Union territory Tax No. Date Taxable Invoice Value type (B2B/B2C) Integrated Central State Tax Tax Tax /Union territory Tax 1 2 3 4 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 section 9....
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....2 3 4 5 6 7 8 9 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77(1) and 77(2), if any: Order No: Order Date: (Amount in Rs.) Recipients' GSTIN/ Invoice details UIN Name Details of tax paid on transaction Taxes re-assessed on transaction which considered as intra-State / inter-State were held inter State / intra-State supply| transaction earlier subsequently Integrated Central State/ Cess Place of Integrated Central State/ Cess Place of (in case Tax Tax B2C) No. Date Value Taxable UT Tax Supply Tax Tax UT Tax Supply 1 ☠Value 2 3 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 return Tax Paid in Excess Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 16. 4 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) 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 Financial Year Basic Details GSTIN 3A Legal Name 3B Trade Name (if an....
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....rd supplies received from unregistered persons liable to reverse charge (other than B above) on Inputs Capital Goods Input Services which tax is paid & ITC availed ᎠInward supplies received from registered persons liable to reverse Inputs charge (other than B above) on which tax is paid and ITC availed Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I - A above) Transition Credit through TRAN-I (including revisions if K any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above N Sub-total (K to M above) Total ITC availed (I + N above) Details of ITC Reversed and Ineligible ITC for the financial year 7 A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E As per section 17(5) F Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total ITC Reversed (Sum of A to H above) J Net ITC Available for Utilization (60 - 71) 219 220 HARYANA GO....
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.... 5 A Supplies received from Composition taxpayers B Deemed supply under Section 143 C Goods sent on approval basis but not returned 17 HSN Wise Summary of outward supplies HSN Code UQC Total Quantity Taxable Value Rate of Tax Central Tax State Integrated Cess Tax / Tax UT Tax 1 2 3 4 5 6 7 8 18 HSN Code UQC Total Quantity Taxable Value HSN Wise Summary of Inward supplies Rate of Tax Central Tax State Tax / Integrated Tax Cess UT Tax 2 3 4 5 6 7 8 192 19 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 correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Date Signature Name of Authorised Signatory Designation/Status HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) 223 Instructions: - 1. Terms used: a. GSTIN: b. UQC: Goods and Services Tax Identification Number Unit Quantity Code C. HSN: 2. 3. 4. Harmonized System of Nomenclature Code It is mandatory to file all your....
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.... 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 on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) 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 B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Details of amendments made to B to B supplies (4B), exports (4C), 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. 224 HARYANA....
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....yable on reverse charge basis but includes supply of services received from SEZs 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)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. Aggregate value of input tax credit availed on 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. 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. Aggregate value of input tax credit availed on all inward 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 ....
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....d in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9. The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1. The input tax credit as declared in Table 6B and 6H shall 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 basis but includes supply of services received from SEZs) received during July 2017 to 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-3....
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.... GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2017-18 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. 15A, 15B, 15C and 15D 15E, 15F and 15G 16A 16B 16C 17 & 18 Instructions Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which 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 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....
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....and inward supplies made during the financial year Pt. II Description 9 Turnover Rate of Tax Central State / Tax UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 Details of Outward supplies made during the financial year A Taxable B Exempted, Nil-rated C Total 7 Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year Description Taxable Value Central Tax State Tax/ UT Tax Integrated Tax Cess 2 3 4 5 6 Inward supplies liable to reverse charge received A from registered persons 228 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) Inward supplies liable to reverse charge received B from unregistered persons C Import of services Net Tax Payable on (A), Ꭰ(B) and (C) above 8 Details of other inward supplies for the financial year Inward supplies from A registered persons (other than 7A above) B Import of Goods Pt. III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Pt. IV Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Particulars of the transactions for the previous FY declared in returns of April to September of....
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....cial 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. 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. 6A 6B 7A 7B 7C 8A 8B Instructions 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 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 whi....
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.... taxes for which an order confirming the 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 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 down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.". In the said rules, for "FORM GSTR 9C", the following form shall be s....
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....or Un - Reconciled difference in taxable turnover A Reason 1 > B Reason 2 > C Reason 3 > Pt. III 9 Reconciliationof tax paid Reconciliation of rate wise liability and amount payable thereon Tax payable Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess, if applicable 2 3 4 5 6 A 5% B 5% (RC) C 12% Ꭰ12% (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 P Total amount to be paid as per tables above Total amount paid as Q declared in Annual Return (GSTR 9) Un-reconciled R payment of amount (PT1) 234 HARYANA GOVT. GAZ. (EXTRA.), JAN. 11, 2019 (PAUS. 21, 1940 SAKA) Reasons for un-reconciled payment of amount 10 A Reason 1 B Reason 2 C Reason 3 11 Pt. IV 12 A > > > Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) To be paid through Cash Central Tax Description Taxable Value State Tax / UT Tax Integrated Tax Cess, if applicable 1 2 3 4 5 6 5% 12% 18% 28% 3% 0.25% 0.10% Interest Late Fee Penalty Others (please specify) Reconciliation of Input Tax Credit (ITC) Reconciliation of Net Input Tax Credit (ITC) ITC availed as per audited Annual Financial Statement for ....
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....cealed there from. **(Signature and stamp/Seal of the Auditor) Place: Name of the signatory Membership No.. Date: Full address Verification of registered person: 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: Instructions: - Terms used: 1. (a) GSTIN: Goods and Services Tax Identification Number Signature Name of Authorized Signatory Designation/status 2. 3. 4. It is mandatory to file all your FORMGSTR-1, FORM GSTR-3B and FORM GSTR -9 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for. Part II consists of reconciliation of the annual turnover declared in the....
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.... 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 Statement shall be declared here. Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the HGST Act shall be declared here. Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. There may be cases where the taxable value and the invoice value differ due to valuation principles under....
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....ere. 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. Instructions 9 9P 9Q 10 10 11 The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled “RCâ€, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared. The total amount to be paid as per liability declared in Table 9A to 90 is auto populated here. The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9). Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here. 6. Part IV consists of reconciliation of Input Ta....
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....o 14Q above shall be auto populated here. Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9) may be used for filing this Table. Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here. Part V consists of the auditor's recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 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 Statemen....
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....ifications, if any: (a) (b) (c) ** *(Signature and stamp/Seal of the Auditor) Place: Name of the signatory Membership No.. Date: Full address II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. (Name and address of the assessee with GSTIN) was conducted by M/s. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the ....Act, and *I/we annex hereto a copy of their audit report dated along with a copy of each of :- (a) balance sheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from on (c) the cash flow statement for the period beginning from .to ending on and to ending (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/>GST Act, 2017 ....