Amendment in Puducherry Goods and Services Tax Rules 2017

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....es received of inputs received Tax paid on inward supplies Details of documents of outward supplies issued Tax paid on outward supplies SLZS Ce Integ ntr Stat { } @ Z > } = = = 1 7 ¥ Z ::=11 PREPAYN Ty pe GSTI of Po Ce N of Type Tax Stat Type of Type Tax In No. rt D Integ ntr D 7 8 9 10 11 12 13 16 PPI 1 2 N 3 4 5 9 ly 177 18 19 61 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 (accumulated ITC) Document Details BRC/FIRC Sr. No. Type of Document No. Date Value 2 3 4 5 Taxable value 7 Integrated Tax Cess 8 9 10 No. Date Value 11 12 (c) for Statement 3, the following Statement shall be substituted, namely:- "Statement 3 [rule 89(2)(b) and rule 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) Document Details Sr. No Goods/ Shipping bill/ Bill of export EGM Details BRC/FIRC Re Type of Service Port No Dat Valu No Dat f Dat No Dat Valu Documen s (G/S) cod e e e CD No e e e . t e 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (d) for Statement 4, the following Statement shall be substituted, namely:- "Statement 4 [rule 89(2)(d) and rule 89(2)(e)] Refund Type: On accou....

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....ds "ITC on inward supplies", the word, letters and figures "For 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, ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZS) received during 2018-19 but availed during April 2019 to September 2019"; (b) in Pt. V,- (A.) before the words "Particulars of the transactions", the word, letters and figures "For FY 2017-18" shall be inserted; (B.) after the heading ending with the words and figures "April 2018 till March 2019", the following entry shall be inserted, namely :- "For FY 2018-19, Particulars of the transactions for the FY 2018-19 declared in returns between April 2019 till September 2019"; (iii) in FORM GSTR-9, in the instructions, (a) for paragraph 2, the following paragraph shall be substituted, namely: - "2. It is mandatory to file all FORM GSTR-1 and FORM GSTR-3B for the financial year for which the return is being filed for before filing this return and for FY 2017-18, the details for the period between July 2017 to March 2018 ....

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....e 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 5A to Table 5F net of debit notes in case there is any difficulty in reporting such details separately in this Table."; (VII) against serial number 5J & 5K, 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 5A to Table 5F net of amendments in case there is any difficulty in reporting such details separately in this Table."; (c) in paragraph 5, in the Table, in second column,- (A.) against serial number 6B, after the entry ending with the words, figure, brackets and letter "under 6(H) below.", 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, capital goods and input services or report the entire input tax credit under the "inputs" row only." (B.) against serial number 6C and serial number 6D, after the entry ending with the words "filling ....

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....PDF format in FORM GSTR-9C (without the CA certification)."; (G.) against serial number 8C,- (I) before the words, "Aggregate value of", the word, letters and figures, "For FY 2017-18," shall be inserted; (II) after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- (III) "For FY 2018-19, 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 April 2018 to March 2019 but credit on which was availed between April 2019 to September 2019 shall be declared here."; after the entry ending with the words "for 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 upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification)."; (H.) against serial number 8D, after the entry ending with the words "shall be negative.", the following entry shall be inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an opt....

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.... reversed in the FY 2018-19 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2019-20, the details of such ITC reclaimed shall be furnished in the annual return for FY 2019-20. For FY 2017- 18 and 2018-19, the registered person shall have an option to not fill this table."; (e) in paragraph 8, in the Table, in second column,- (A.) against serial number 15A, 15B, 15C and 15D, after the words and letters "details of non-GST refund claims.", the words and figures "For FY 2017- 18 and 2018-19, the registered person shall have an option to not fill this Table." shall be inserted; (B.) against serial number 15E, 15F and 15G, after the words "shall be declared here.", 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; (C.) against serial number 16A, after the words "filling up these details.", 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; (D.) against serial number 16B and serial number 16C, after the words "shall be declared here.", the words, letters and figures "F....

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....n 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."; (iv) in paragraph 6, in second column,- (A.) against serial number 12B, after the entry ending with the words and figures "availed during Financial Year 2017-18.", 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."; (B.) against serial number 12C, after the entry ending with the words " 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."; (C.) against serial number 14, after the entry ending with the words "are to 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."; (v) for Part B, the following shall be substituted, namely:- 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 shee....