TaxTMI 
TaxTMI 
Central Goods and Services Tax (Fourth Amendment) Rules, 2019.
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....ssigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision.". 3. In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely:- "(d) violates the provision of rule 10A.". 4. In the said rules, after rule 32, with effect from the 1st day of July, 2019, the following rule shall be inserted, namely: - "32A. Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess.". 5. In the said rules, in rule 46, after the fifth proviso, with effect from a date to be ....
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....ent order" shall be substituted. 11. In the said rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted; (b) in sub-rule (4), after the words "application for refund", the words "on the basis of a consolidated payment advice" shall be inserted; (c) after sub-rule (4), the following sub-rule shall be inserted, namely:- "(4A) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4)."; (d) in sub-rule (5), for the words " an advice", the words "a payment order" shall be substituted. 12. In the said rules, in rule 94, with effect from a date to be notified later, for the words "payment advice", the words "payment order" shall be substituted. 13. In the said rules, after rule 95, with effect from the 1st day of July,2019, the following rule shall be inserted, namely: - "95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist.- ....
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....ritten application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority," shall be inserted. 15. In the said rules, in rule 129, in sub-rule (6), for the word "three" used in the phrase "shall complete the investigation within a period of three months", the word "six" shall be substituted. 16. In the said rules, in rule 132, in sub-rule (1), before the words "Director General of Anti-profiteering" the word "Authority," shall be inserted. 17. In the said rules, in rule 133,- (a) in sub-rule (1), for the word "three" the word "six" shall be substituted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely:- "(2A) The Authority may seek the clarification, if any, from the Director General of Anti Profiteering on the report submitted under sub-rule (6) of rule 129 during the process of determination under sub-rule (1)."; (c) in sub-rule (3), in clause (c), after the words "fifty per cent. of the amount determined under the above clause", the words "along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till....
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.... Documents to be uploaded", against serial no. 4, in the heading, after the words "Bank Account Related Proof", the words ", where details of such Account are furnished:" shall be inserted. 21. In the said rules, in FORM GST REG-07, in PART-B, after entry 12, the following entry shall be inserted, namely:- "12A. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note-Add more bank accounts". 22. In the said rules, in FORM GST REG-12, after entry 12, the following entry shall be inserted, namely:- "13. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details ....
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....self-assessed liability as per FORM GST CMP-08 (Net of advances, credit and debit notes and any other adjustment due to amendments etc.) Sr. No. Description Value Amount of tax Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 1. Outward supplies (including exempt supplies) < Auto > < Auto > < Auto > < Auto> < Auto > 2. Inward supplies attracting reverse charge including import of services < Auto> < Auto > < Auto > < Auto > < Auto > 3. Tax paid (1+2) < Auto > < Auto > < Auto > < Auto > < Auto > 4. Interest paid, if any < Auto > < Auto > < Auto > < Auto > < Auto > 6. Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year (Net of advances, credit and debit notes and any other adjustment due to amendments etc.) Sr. No . Type of supply (Outward/ Inward) Rate of tax (%) Value Amount of tax Integrate d tax Central tax State/ UT tax Ce....
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.... Goods and Services Tax Identification Number (b) TDS: Tax Deducted at Source (c) TCS : Tax Collected at Source 2. The details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of April following the end of such financial year. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated. 4. Table 4 to capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN wise: (i) Table 4A to capture inward supplies from registered supplier other than those attracting reverse charge; (ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge; (iii) Table 4C to capture supplies from unregistered supplier; (iv) Table 4D to capture import of services. 5. Table 5 to capture details (and adjustments thereof) of outward supplies (including exempt supplies) and inward supplies attracting reverse charge including import of services as declared earlier....
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.... the previous financial year, whichever is earlier", the figures and words "2018 to March 2019" shall be substituted; (B) against serial no. 12, for the words "to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier", the figures and words "2018 to March 2019" shall be substituted; (C) against serial no. 13, for the words "to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier", the figures and words "2018 to March 2019" shall be substituted. 25. In the said rules, after FORM GST PMT -07, with effect from a date to be notified later, the following form shall be inserted, namely:- FORM GST PMT -09 [See rule 87(13)] Transfer of amount from one account head to another in electronic cash ledger 1. GSTIN 2. (a) Legal name < Auto > (b) Trade name, if any < Auto > 3. ARN 4. Date of ARN 5. Details of the amount to be transferred from one account head to another &....
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....: 4. Tax Period (Monthly/Quarterly) : From < DD/MM/YY > To < DD/MM/YY > 5. Amount of Refund Claim: < INR > < In Words > 6. Details of inward supplies of goods received and corresponding outward supplies: DETAILS OF SUPPLIES Inward Supplies Corresponding outward supplies GSTIN of supplier Invoice details Ra te Taxable value Amount of tax Invoice details No / Date. HSN Code Qty. Value Integrated Tax Central Tax State /UT Tax Cess No . / Date HSN Code Qt y. Taxable Value 7. Refund applied for : Central Tax State/UT Tax Integrated Tax Cess Total < Total > < Total > < Total > < Total > < Total > 8. Details of Bank Account : i. Bank Account Number ii. Bank Account Type iii. Name of the Bank iv. Name of the Account Holder/Operator v. Address of Bank Branch vi. IFSC vii. MICR 9. Declaration: I _______ as an author....