TaxTMI 
TaxTMI 
Maharashtra Goods and Services Tax (Seventh Amendment) Rules, 2019
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....ted, 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)] Sl. No. Details of documents of inward supplies received of inputs received Tax paid on Inward supplies Type of Inward supply GSTIN of Supplier/Self GSTIN Ty pe of Do cu me nt N o./ B/ E P o rt C o d e D a t e Ta xa bl e V al ue Int egr ate d Ta x Central Tax State/ UT Tax 1 2 3 4 5 6 7 8 9 10 11 Details of documents of outward supplies issued Tax paid on outward supplies 12 13 14 15 16 17 18 19 Type of Outward Supply Ty pe of Do cu me nt N o . D a t e Ta xa bl e V al ue Int egr ate d Ta x C en ....
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.... Tax Cess Type of Document No. Date Value No. Date 1 2 3 4 5 6 7 8 9 10 (f) for Statement 5, the following Statement shall be substituted, namely:- "Statement 5 [rule 89(2)(d) and rule 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) Sr. No. Document Details Goods/ Services (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. Type of Document No. Date Value No. Date 1 2 3 4 5 6 7 8 "; (g) for Statement 5B, the following Statement shall be substituted, namely:- "Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports claimed by supplier Sl. No. Document details of inward supplies in case refund is claimed by Supplier Tax paid Type of Document No. Dat....
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....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 are to be provided in this return."; (b) in paragraph 4,- (A) before the words, "It may be noted", the word, letters and figures "For FY 2017-18," shall be inserted; (B) after the words, letters and figures, "that additional liability for the FY 2017-18", the letters and figures "or FY 2018-19" sha....
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....h 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 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, capital goods and input serv....
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....shall be inserted; (II) after the entry ending with the words "shall be declared here.", the following entry shall be inserted, namely:- "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."; (III) 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 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)."; (d) in paragraph 7,-....
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....19-20, 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 "For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table." s....
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.... there are any adjustments required to be reported then the same may be reported in Table 5O."; (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 :- "PART - B- CERTIFICATION I. 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 sheet as on.....
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..................................................... (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 by M/s. ............................................................ (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the .................. Act, and *I/we annex hereto a copy of the....