TaxTMI 
TaxTMI 
Amendment in Puducherry Goods and Services Tax Rules 2017
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....etails of documents of inward supplies 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 1....
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....al tax 11 State/UT Tax 12 Cess PoS 13 14 Transaction which were held inter State / intra-State supply subsequently Inter/Intra Integrated Tax Central tax State/UT Tax Cess POS 15 16 17 18 19 20 (ii) in FORM GSTR-9, in the Table,- (a) against serial number 8C, in column 2,- (A.) before the letters and words "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....
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....after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- (VI) "For FY 2017-18 and 2018-19, the registered person shall have an option to fill Table 5A to Table 5F net of credit notes in case there is any difficulty in reporting such details separately in this Table."; against serial number 51, 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 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....
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....all have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format in FORM GSTR-9C (without the CA certification)."; (F.) against serial number 8B, after the entry ending with the words "be auto- populated here.", 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 8D duly signed, in 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 f....
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.... figures, "For FY 2017-18," shall be inserted; (2.) after the entry ending with the words, letters and figures "annual return for FY 2018-19.", the following entry shall be inserted, namely:- "For FY 2018-19, Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was 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....
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...."shall be declared here.", the following entry shall be inserted, namely:- "For FY 2017-18, 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."; (e) against serial number 5H, serial number 51, serial number 5J, serial number 5K, serial number 5L, serial number 5M and serial number 5N, 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. 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....
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....ished under section 44(2) of the CGST Act / SGST 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 fair subject to following observations/qualifications, if any: (a) (b) (c) **(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 person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. (Name and address of the assessee with GSTIN) was conducted (full name and address of auditor along by M/s. with status), bearing membership number in pursuance of the provisions of the ...Act, and *I/we annex hereto a copy of their audit report dated along with a copy of each of :- (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 ca....