TaxTMI 
TaxTMI 
Chhattisgarh Goods and Services Tax (Seventh Amendment) Rules 2019
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....tituted, namely:- "Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Details of documents of inward supplies received of received inputs Details of documents of outward supplies issued Tax paid on outward supplies Tax paid on inward supplies Ty Ta ха Та COUNT pe Ty Int C Sta egr en te/ ate tr al PUTE Ta ✗ ax ✗ ue HOW WOR pe Ou of Do ard cu ZO. Su me CANN DILO Ta Int C Sta ха egr en te/ bl ate tr al Ta T Ta ✗ ax PUTE * ppl nt ue T ур GS Se 1. of N 0 W In d S 2 3 2 TIN Ty of pe Sup of plier ar /Sel cu NORE B/ Do f me 1 7 GS TIN nt DALO POKU 020 3 4 5 67 8 9 10 11 12 13 9101 4 15 16 17 18 19 C (b) for Statement 2, the following Statement shall be substituted, namely:- "Statement 2 [rule 89(2)(c)] Refund Type: Export of services with payment of tax (a....
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....tails of inward supplies in case refund is claimed Tax paid No. by Supplier Type of Document No. Taxable Date Value Integrated Central Tax Tax State/Union Territory Cess Tax 1 2 3 4 5 6 7 8 9 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by recipient Sl. Document details of inward No supplies in case refund is claimed by recipient Tax paid GSTIN of State/Uni Type of Taxabl No Dat Integrat Docume e Suppli e ed Tax Centr al Tax on Ces Territory S nt Value er Tax 2 3 4 5 6 7 8 9 10 ☠(h) for Statement 6, the following Statement shall be substituted, namely:- "Statement 6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-state to intra-state and vice versa) Document Туре B2C/Registered Name (in Document Details Recipeint GSTIN/UIN case of Type of Taxable No. Date Value B2C) Document Value 2 4 5 6 7 8 Details of documents covering transaction considered as intra-State / inter-State....
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....e inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of credit notes in case there is any difficulty in reporting such details separately in this table."; (II) against serial number 4J, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of debit notes in case there is any difficulty in reporting such details separately in this Table."; (III) against serial number 4K & 4L, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 4B to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table."; (IV) against serial number 5D,5E and 5F, after the entry ending with the words, figures and brackets "under Non-GST supply (5F).", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018....
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....ed details of Table 6C and 6D in Table 6D only."; 7 (C.) against serial number 6E, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the "inputs" row only."; (D.) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, after the entry ending with the words, figures and letters "in 7E of FORM GSTR-9.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only. However, reversals on account of TRAN-1 credit (Table 7F) and TRAN- 2 (Table 7G) are to be mandatorily reported."; (E.) against serial number 8A,- (I) for the letters and figures, "FY 2017-18", the words "the financial year for which the return is being for†shall be substituted; (II) before the words, "It may be noted"....
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.... FY 2017-18," shall be inserted; (B.) after the entry ending with the words and figures "April 2018 to March 2019", the following entry shall be inserted, namely:- "For FY 2018-19, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2019 to September 2019."; (C.) in the Table, in second column,- (I) against serial number 10 & 11, (1.) before the words, "Details of additions", the word, letters and figures, "For FY 2017-18," shall be inserted; 9 (2.) after the entry ending with the words “shall be declared here.", the following entry shall be inserted, namely:- "For FY 2018-19, 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 2019 to September 2019 shall be declared here."; (II) against serial number 12, (III) (1.) before the words, "Aggregate value of", the word, letters and figures, "For FY 2017-18," shall be inserted; (2.) after the entry ending with the words "filling up these....
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.... person shall have an option to not fill this table." shall be inserted; (E.) against serial number 17 & 18, after the words "value of inward supplies.", the words, letters and figures "For FY 2017-18 and 2018- 19, the registered person shall have an option to not fill this table." shall be inserted; 3. In the said rules, in FORM GST GSTR-9C, in the instructions, in paragraph 2, (i) for the letters and figures, "FY 2017-18", the words "current financial year" shall be substituted; (ii) before the words, "The details for the", the word, letters and figures "For FY 2017-18," shall be inserted; (iii) in Paragraph 4, in the Table, in second column,- (a) against serial number 5B and serial number 5C, after the entry ending with the words and brackets "shall be declared here.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table. If there are any adjustments required to be reported then the same may be reported in Table 50."; 11 (b) against serial number 5D, after the entry ending with the words "not required to be included here.", the fol....
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.... cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the (a) balance sheet as on ......... (b) the *profit and loss account/income and expenditure account for the period beginning from to ending on and ........ (c) the cash flow statement (if available) for the period beginning from to ending on -attached herewith, of M/s (Address),. (GSTIN). (Name), 2. Based on our audit I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGST/CGST/SGST Act, 2017 and the rules/notifications made/issued there under *has not maintained the following accounts/records/documents as required by the IGST/CGST/SGST Act, 2017 and the rules/notifications made/issued there under: 1. 2. 3. 3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any: 3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ i....