TaxTMI 
TaxTMI 
The Punjab Goods and Services Tax (Fourth Amendment) Rules, 2019.
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.... tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.". 3. In the said rules, in rule 45, in sub-rule (3), after the words "received from a job worker", the words, "or sent from one job worker to another" shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).". 5. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:- "Provided also that the signature or digital signature of the supplier or his authorise....
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....to it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23rd October, 2018,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd 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....
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....does not have a physical presence, shall mention the name of the State or Union territory in PARTA of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.". In the said rules, in rule 45, in sub-rule (3), after the words "received from a job worker", the words, "or sent from one job worker to another" shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- 5. "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).". In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:- 6. "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in acco....
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....dia, Ministry of Finance, notification No. 56/ 2018-Central Tax, dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018as amended from time to time." 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,― PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 263 (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 rea....
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....upplies/Supplier of deemed export supplies (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) Excess payment of tax, if any (k) (1) Any other (specify) 8. Details of Bank Name of bank Address of branch IFSC account Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) [DECLARATION [second proviso to section 54(3)] 265 | 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 input tax credit claimed in the application does not include ITC availed on goods or se....
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....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. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) Annexure-1 Statement-1 [rule 89(5)] 267 Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit 1 2 3 Maximum refund amount to be claimed [(1×4÷3)-2] 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] SI. Details of invoices of inward No. supplies of inputs received GSTIN No. Date Taxable of the supplier* Tax paid on inward supplies of inputs Value Integra Cen ted tral Tax Tax State Tax / Union Details of invoices of outward supplies issu....
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....3 Value 4 No. Date 5 6 7 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 (Amount in Rs.) Turnover of zero rated Net input tax credit supply of goods and services Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports Sl. No. Details of invoices of 1 outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN of the supplier 2 No. (Amount in Rs) Tax paid Date Taxable Integrated Value Tax Central Tax State Tax/ Union Territory Tax 3 4 5 6 7 8 Cess 9 PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 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 (2), if any: Order No: 270 Order Date: (Amount in Rs.) Recipient's Invoice details GSTIN/ UIN Details of tax paid on transaction considered as intra-State/Inter-State....
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.... be amended in registration particulars before quoting in the application. 7. 8. Declarationshall be filed in cases wherever required. 'Net input tax creditmeans input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A. 9. ‘Adjusted total turnover' means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period. 10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2. 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods. 12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value. 13. Details of export made without payment of tax shall be reported in Statement-3. 14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without....
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.... 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 Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name - Designation / Status DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund 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 PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 274 I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax perio....
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..... GSTI N N of Zσ Da Таха 0. te the suppl ier * ble Valu Integra ted Cent State ral Tax ZÓ 0. N Da te Tax Tax e /Unio n Таха ble Valu e Invoice type (B2B/B 2C) Integra ted Tax Cent State ral Tax Tax /Unio n territ territ ory Tax ory Tax 123456789101 12, 13 14 15 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of CGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. Invoice details Integrated tax Cess BRC/ Integrated Integrated No. FIRC tax and tax and Net Integrated cess involved in debit note, if any cess involved in credit note, if any 11) tax and cess (6+7+10 - No. Date Value Taxable Amt. No. Date value 1 2 3 4 5 6 7 8 9 10 11 12 -Statement-3 [rule 89(2)(b) and 89(2)(c)] PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) Refund Type: Export without payment of tax (accumulated ITC) 276 (Amount in Rs.) Sr. Invoice details No. Good....
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....tax of Supply 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. 16. (Amount in Rs.) Tax period ARN of return Date of filing return Integrated tax 1 2 3 4 Tax Paid in Excess Central State/ tax UT tax 5 Cess 6 7 In the said rules, for FORM GSTR 9, the following form shall be substituted, namely:- "FORM GSTR-9 Pt. I Basic Details [See rule 80] Annual Return PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 278 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies made during the financial year Nature of Supplies Taxable Value Central Tax (Amount in in all tables) State Integrated Tax/ Tax Cess UT Tax 1 2 3 4 5 6 4 Details of advances, inward and outward suppliesmade during the financial year on which tax is payable Supplies made to un-registered A persons (B2C) Supplies made to registered persons B (B2B) Zero rated supply (Export) on C payment of tax (except supplies to SEZS) D Supply to SEZs on payment of tax E Deemed Exports Advances on which tax has been F....
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....SD Amount of ITC reclaimed (other than B above) under the H provisions of the Act I Sub-total (B to H above) J Difference (I - A above) K any) L M Transition Credit through TRAN-I (including revisions if Transition Credit through TRAN-II Any other ITC availed but not specified above N Sub-total (K to M above) о Total ITC availed (I+ N above) 7 Details of ITC Reversed and Ineligible ITC for the financial year A As per Rule 37 B As per Rule 39 C As per Rule 42 D As per Rule 43 E- F As per section 17(5) Reversal of TRAN-I credit G Reversal of TRAN-II credit H Other reversals (pl. specify) 1 Total ITC Reversed (Sum of A to H above) J Net ITC Available for Utilization (60 - 71) 8 Other ITC related information A ITC as per GSTR-2A (Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(H) above C ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZS) received during 2017-18 but availed during April to September, 2018 PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 D Difference [A-(B+C)] E ITC available but not availed F ITC available but ineligible (ASAR ....
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....d paid Description 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 Instructions: - PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 282 1. Terms used: a. GSTIN: Goods and Services Tax Identification Number b. UQC: Unit Quantity Code C. HSN: 2. 3. 4. Harmonized System of Nomenclature Code It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B 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 return. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return. Part II consists of the details ....
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.... 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. Aggregate value of exports (except supplies to SEZs) on which tax has not 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 not been paid shall be declared here. Table 6B o....
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....sed 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 input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B ....
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....from SEZs) pertaining to FY2017-18 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 6Hshall 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-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative. The credit which was available and not availed in FORM GSTR-3B andthe credit was not availed....
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....ut 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 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 15E, 15Fand 15G 16A 16B 16C 17 & 18 19 9. PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 287 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. Aggregate value of taxes paid out of the total value of confir....
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....ing the financial year Turnover Rate of Tax Central State/UT Integrated Tax Tax Cess tax 1 2 3 4 5 6 7 6 A Taxable B Exempted, Nil-rated C Total 7 Details of Outward supplies made during the financial year Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) for the financial year Central Tax Description Taxable Value 1 2 3 Inward supplies liable to reverse charge A received from B registered persons Inward supplies liable to reverse charge State Tax/ UT Tax Integrated Tax Cess 4 5 6 received from unregistered persons C Import of services Net Tax Payable on (A), D (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. Ill 9 Details of tax paid as declared in returns filed during the financial year Description Total tax payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Pt. IV Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of ann....
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....ails 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: 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....
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....ll 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 these details. Late fee will be payable if annual return is filed after the due date."; 7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Annual R....
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....aid by the recipient on reverse charge basis EFG8AB Taxable turnover as per adjustments above (A-B-C-D) Taxable turnover as per liability declared in Annual Return (GSTR9) Unreconciled taxable turnover (F-E) AT 2 Reasons for Un - Reconciled difference in taxable turnover Reason 1 > Reason 2 > PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) C Reason 3 Pt. III 9 ABCDE > Reconciliationof tax paid Reconciliation of rate wise liability and amount payable thereon 293 Tax payable Description Taxable Value Central tax 2 3 State tax /UT tax 4 Integrated Tax Cess, if applicable 5 6 5% 1 5% (RC) 12% 12% (RC) 18% F 18% (RC) G 28% H 28% (RC) I 3% J 0.25% K 0.10% L Interest M Late Fee N Penalty O Others Total amount to be paid as P per tables above Total amount paid as declared in Q Annual Return (GSTR 9) Un- reconciled R payment of amount (PT1) 10 Reasons for un-reconciled payment of amount A Reason 1 > B Reason 2 C Reason 3 > > 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 To be paid through Cash above) Central tax Description 1 Taxable....
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....Input Tax Credit Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl. specify) Cess, if applicable 6 PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 296 Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from. **(Signature and stamp/Seal of the Auditor) 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. Signature Place: Date: Instructions: - 1. Terms used: Name of Authorized Signatory Designation/status 2. 3. 4. (a) GSTIN: Goods and Services Tax Identification Number It is mandatory ....
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....l Financial Statement is not required to be included here. Aggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here. Trade discounts which are accounted for in the audited Annual Financial Statementbut on which GST was leviable(being not permissible) shall be declared here. Turnover included in the audited Annual Financial Statementfor April 2017 to June 2017 shall be declared here. Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here. Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statementshall be declared here. Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall be declared here. Aggregate value of all goods supplied by SEZs to DTA units f....
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....clared here. This shall be reported net of credit notes, debit notes and amendments if any. The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D above. Taxable turnover as declared in Table (4N - 4G) + (10-11) of the Annual Return (GSTR9) shall be declared here. 8 PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 299 Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here. 5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :- Table No. 9 9P à¨à¦ 10 11 Instructions 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 ch....
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....ial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here. This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid / was payable are to be declared here. Total ITC declared in Table 14A to 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 decla....
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.... proper books of account *have/have not been kept by the registered person so far as appears from*my/our examination of the books. (C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at within the State. ...........and ** ...... ....additional place of business 4. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No. GSTR-9C. 5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any: PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 302 **(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 ....
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...., 2017 by ..(Designation of officer) is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith. You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice. ? PUNJAB GOVT. GAZ. (EXTRA), JUNE 24, 2019 (ASAR 3, 1941 SAKA) 304 You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Place: Date: 20. Signature: Designation: Jurisdiction/Office -." In the said rules, for FORM GST APL-04, the following form shall be substituted, namely:- "Form GST APL-04 [See rules 109B, 113 (1) and115] SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONALAUTHORITY, TRIBUNAL OR COURT Reference no. - Date - 1. GSTIN/Temporary ID/UIN- 2. Na....