The Madhya Pradesh Goods and Service Tax Act, 2017.

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.... एफ ए 3-05/2019/1/ पांच ( 28 ), दिनांक 07 मार्च, 2019 का अंग्रेजी अनुवाद राज्यपाल के प्राधिकार से एतद्द्वारा प्रसारित किया जाता है. मध्यप्रदेश के राज्यपाल के नाम से तथा आदेशानुसार, अरूण परमार, उपसचिव. Bhopal, Dated 07-03-2019 No. F A 3-05/2019/1/V (28) In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, hereby, makes the following further amendments in the Madhya Pradesh Goods and Services....

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....rule 89, in sub-rule (5), for the explanation, the following explanation shall be substituted, namely:- Explanation. For the purpose of this sub-rule, the expressions "Net ITC" and "Adjusted Total turnover” and “relevant period" 220 (69) 220 (70) 7. 8. 9. 10. 11. मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 shall have the same meanings as assigned to them in sub- rule (4).". 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 rule 101, in sub-rule (1), for the words "financial year”, the words "financial year or part thereof" shall be substituted. 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 opportunit....

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....ses (a) and (b).”. In rule 142, in sub-rule (5), for the words “section 74", the words "section 74 or sub-section (12) of section 75” shall be substituted. For Form GST RFD-01, the following form shall be substituted, namely:- 220 (72) मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 "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 Address 4. 5. Tax period (if applicable) From To 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) refund claim (b). Excess balance in Electronic Cash Ledger Exports of services- with payment of tax (select from (c) Exports of goods / services- without payment of tax (accumulated drop down) ITC) (d) On account of order Sr. Type of order No. Order No. Order Order date Payment Issuing reference A....

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....ent 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 - I Designation / Status SELF-DECLARATION [r....

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....¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपत्र, दिनांक 7 मार्च 2019 Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Sr. Invoice details No. Integrated tax No. Date Value Taxable Amt. value Cess 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: note, if 11) note, if any 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. Invoice details .No. Goods/ Shipping Bill/ Bill of Services EGM (Amount in Rs.). BRC/ export Details FIRC No. Date Value (G/S) Port code No. Date Ref. Date No. Date · 1 2 3 4 5. 6 7 8 No. 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 goods and services Net input tax credit 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 un....

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....entr Stat Ces Place ed tax al tax e/s of UT Supp 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 Payable Integrated tax Central State/ Cess • return tax UT tax 1 2 3 4 5 6. 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.<>> words) claimed by M/s- (in (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. मध्यप्रदेश राजपत्र, दिनांक 7 माà¤....

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.... accordance with the formula prescribed in rule 89(4). "Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).”. 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) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period From (if applicable) 6. Amount of Refund Act Claimed (Rs.) Central tax State/UT tax To Tax Interest Penalty Fees Others Total ་ Integrated tax Cess Total 7. Grounds of Refund (a) Claim (select from (b) Excess balance in Electronic Cash Ledger Exports of services- with payment of tax drop down) (c) (d) (e) (f) (g) Exports of goods / services- without payment of tax (accumulated ITC) ITC accumulated due to inverted tax structure (under clause (ii) of first proviso to section 54(3)] On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) Recipient of....

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....ax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name - Designation Status UNDERTAKING I, hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name - Designation/Status SELF- DECLARATION [rule-89(2)(D)] I/We (Applicant) having GSTIN/ temporary Id, solemnly affirm and certify that in respect of the refund amounting to Rs. / ( only) 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) ....

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.... 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 Tax Tax / Integrate d Tax Cess UT Tax 2 3 4 5 6 declar 14. Pt. 4 tax reduped ndments 1- austinandal year. TO Salled to the pranous Description Payable Paid 2 3 VI 15 Details Central Tax State Tax / UT Tax Other Information Particulars of Demands and Refunds 2 3 Integrated Tax Cess 5 Interes Penalty Late t Fee/ Others 7 8 B 220 (90) मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central State Tax Tax/ Integrate d Tax Cess UT Tax 2 3 4 5 6 (18||F Goods off on approval basis M HSN Wise Summary of outward supplies HSN UQC Code Total Quantit Taxable Value y 1 2 3 4 Rate of Tax Central Tax State Tax/ Integrate d Tax Cess UT Tax 6 7 8 9 HSN Wise Summary of Inward supplies Rate of Tax HSN UQC Total Code Quantit Taxable Value y 1 3 4 Central State Integrate Tax ....

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....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 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 220 (92) 41 4J 4K & 4L 5A 5B 5C मध्यप्रदेश राजपत्र, दिनांक 7....

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.... declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5. Part III 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. 6A 6B Instructions 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 basis but includes supply of services received 6C 6D 6E 6F 6G 6H 6J 6K 6L 6M 7A, 7C, 7B, 7D, 7E, 7F, 7G and 7H मध्यप्रदेश राज....

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....tails of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through Form ITC-01 and Form ITC-02 in the financial year shall be declared here. Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the SGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the SGST Act, 2017 and details of ineligible transition credit claimed under Form GST TRAN-I or Form GST TRAN-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 220 (94) 8A 8B 8C 8D 8E & 8F 8G 8H 8K मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry ....

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....nsactions 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 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 filling up these details. 13 मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 220 (95) Details of ITC for goods or services received in the previous financial year but ITC....

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....ode at two digits level for taxpayers having annual turnover in the preceding year above 1.50 Cr but upto Rs.5.00 Cr and at four digits' level for taxpayers having annual turnover above 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of Form GSTR-1 may be used for filling up details in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10% or more of the total value of inward supplies. Late fee will be payable if annual return is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through Form DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in Form DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.". 220 (96) 10. मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 For Form GSTR 9A, the following form shall be subst....

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.... period between July 2017 to March 2018 shall be provided in this return. 2. It may be noted that additional liability for the FY 2017-18 not declared in Form GSTR-4 may be declared in this return. 3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows: Table No. .5 Instructions Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 4. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows: 56 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 ....

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....egate 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 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 ....

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.... paid per table. Integrated Tax (5) (6). reconciled payment OF 10 B eason Pt. IV B मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 220 (103) ment of amour > > > Additional amount payable but not paid (due to reasons speci ler Tables 6.8 and 10 above) to be paid through Cash Late Feca Penalty Others (please Reconciliation of Input Tax Credit (ITC) Reconciliation of Net Input Tax Credit (ITC). as per audied Abonad-dancial Statement for ther AmuntOS MIN units onder same PAINHhis should વીવીની n earlier Financial Years claimed Financial Year A Finicurrent Financial Year to be claimed Financial by cars fo ailed as per audited financial statements of bod D Lun-reconciled, lic ITC (6) 220 (104) मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 Reasons for un reconciled difference in ITC reason Reason > > > Stat tement or bo Reconciliation otal e dedated in Annual Return (QSTR9) with ITC avail ....

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....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 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 5C 5D 5E 5F 5G 5H 51 5J 5K 5L 5M 5N 50 मध्यप्रदेश राजपत्र, दिनांक 7....

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....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 Madhya Pradesh Goods and Services Tax 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. 220 (108) 5Q 7 7A 7B 7C 7D 7E 7F 8 मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. ....

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....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. मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- Table No. 12A 12B 12C 12D 12E 13 14 14R 14S 15 16 Instructions 220 (109) 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 ....

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....und which has been 220 (110) मध्यप्रदेश राजपत्र, दिनांक 7 मार्च 2019 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. 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. I. PART – B- CERTIFICATION 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 (c) the cash flow statement for the period beginning from ..... .to ending on and ....... attache....

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..../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 along with a copy of each of :- audit report dated (a) balance sheet as on (b) the *profit and loss 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/SGST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/SGST 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 / SGST Act and Reconciliation Statement required to be f....