TaxTMI 
TaxTMI 
Manipur Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
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.... where he does not have a physical presence, shall mention the name of the State 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 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 authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions ....
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....ted the 23rd October, 2018, published inthe Gazette of Manipur, Extraordinary, vide number 291, dated the 25th 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 in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified ....
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....ly held to be inter-State supply and vice versa(change of POS) Excess payment of tax, if any (k) (1) Any other (specify) of Name of Addres IFSC bank S of branch Bank account Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No [DECLARATION [second proviso to section 54(3)] 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/state 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 services used for making ‘nil' rated or fully exempt sup 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. S....
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....x structure [clause (ii) of first proviso to section 54(3)] Turnover of inverted rated supply of goods and services (Amount in Rs.) Tax payable on such inverted rated supply of goods and Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4÷3)-2] services 2 3 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)] Sl Details of invoices of inward supplies of Tax paid on inward supplies of inputs Details of invoices of outward supplies issued Tax paid on outward supplies N inputs received 0. GSTI N Z Da Таха Inte Cen State N of 0. te ble the suppl e grat Valu ed Tax tral Tax Tax /Union territor Taxabl Invoi Inte Ce State grat ntr Tax Value type ed al /Union (B2B Tax Ta territory ☠jer y Tax /B2C Tax Z N Dat 0. e e ce 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/Manipur GST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of ap....
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....s in case refund is claimed by Tax paid supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN No. Date Taxable of the Value Integrated Central Tax State Tax/Union Cess Tax Territory Tax supplier 123456789 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: Recipient Invoice details 's GSTIN/ Details of tax paid on transaction considered as intra-State / inter- State transaction earlier Order Date: (Amount in Rs.) Taxes re-assessed on transaction which were held inter State/ intra-State supply subsequently Integrate Centr State Ces Place d tax al tax UTs of tax Suppl UIN Name (in case B2C) No Dat Valu Taxabl Integrate Centr State Ces Place d tax al tax / UT sof tax Suppl e ee Value 15 1 2 3 4 56789 10 11 12 13 14 1 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing return Integrated tax Tax Payable Central State/ Cess tax UT tax 1 2 3 ....
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....TR-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 payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4). 15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).". 15. In the said rules, for FORM GST RFD-01A, the following form shall be substituted, namely:- "FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address To Tax Interest Penalty Fees Others Total 5. Tax period (if ap....
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....led 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 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 recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies. Signature Name - Designation/Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. Signature Name - Designation/Status I/We SELF- DECLARATION [rule 89(2)(1)] (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from- --to----, claimed ....
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....rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. Invoice details No. Goods/ Services (G/S) Shipping bill/ Bill of export EGM BRC/ Details FIRC ☠No. Date Value Port code No. Date No. Date No. Da Ref Date 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount Turnover of zero rated supply of goods and services 1 (Amount in Rs.) Net input tax credit Adjusted total Refund amount 2 turnover 3 (1×2÷3) 4 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of Invoice details Shipping bill/ Bill of Integrated Tax Cess Integrated Integrated tax and tax and Net Integrated recipient export/ Endorsed invoice by SEZ No. Date Value No. Date Taxable Amt. Value cess involved in debit note, if any cess involved in credit note, if any tax and cess (8+9+10- 11) 123456789 10 11 12 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit /....
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....vances on which tax has been paid but invoice has not been F G H issued (not covered under (A) to (E) above) Inward supplies on which tax is to be paid on reverse charge basis Sub-total (A to G above) Credit Notes issued in respect of I transactions specified in (B) to (E) above (-) J Debit Notes issued in respect of transactions specified in (B) to (E) above (+) Supplies/tax declared through K Amendments (+) Supplies/tax reduced through L Amendments (-) M Sub-total (I to L above) Supplies and advances on which N 10 5 A tax is to be paid (H+M) above Details of Outward supplies made during the financial year on which tax is not payable Zero rated supply (Export) without payment of tax Supply to SEZs without payment B of tax Supplies on which tax is to be paid by the recipient on reverse charge basis C D Exempted E Nil Rated Non-GST supply (includes 'no F supply') G Sub-total (A to F above) H I Credit Notes issued in respect of transactions specified in A to F above (-) Debit Notes issued in respect of transactions specified in A to F above (+) Supplies declared through J Amendments (+) Supplies reduced through K Amendme....
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....evious FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier Description 1 Supplies/tax declared through Amendments (+) (net of debit notes) Supplies/tax reduced through Amendments (-) (net of credit notes) Taxable Value Central Tax State Tax / Integrate d Tax UT Tax 2 3 4 5 Reversal of ITC availed during 12 previous financial year ITC availed for the previous 13 financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description 1 Payable 2 Paid 3 Integrated Tax Central Tax State/UT Tax Cess Interest Cess Pt. VI Other Information 15 Particulars of Demands and Refunds Details Centr State Tax / Integrated Tax Cess Interes Penalty Late al UT Tax Fee/ Tax Others 1 2 3 4 5 Total A Refund claimed Total B Refund sanctioned Total C Refund Rejected Total ᎠRefund Pending Total E demand of taxes F Total taxes paid in respect of E above Total demands G pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent....
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....notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. Aggregate value of supplies made to registered persons (including supplies made to UINS) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details. Aggregate value of exports (except supplies to SEZs) on which tax has 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 been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details. Details of all unadjusted advances i.e. advance has been received a....
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....GSTR-1 may be used for filling up these details. Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. 6A 6B 6C Instructions Total input tax credit availed in ....
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....ll be declared here. Ideally, this amount should be zero. Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC- 02 in the financial year shall be declared here. Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the Manipur GST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the Manipur GST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H. If the amount stated in Table 4D of FORM GSTR-3....
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....nnual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. 10 & 11 12 13 Instructions 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 to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. 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 to Sep....
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....l for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits' level for taxpayers having annual turnover above 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10% or more of the total value of inward supplies. Late fee will be payable if annual return is filed after the due date. 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 Return†in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.". 17. In the said rules, for FORM GSTR 9A, the following form shall be substituted, namely:- Pt. I 1 Financial Year 2 GSTIN "FORM GSTR - 9A [See rule 80] Annual Return (For Composition Taxpayer) Basic Details 3A Legal Name 3B Trade Name (if any....
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....aid in F respect of E above Total demands G 16 pending out of E above 5 Paid 3 Interest Penalty Late Fee/ Others 7 8 Details of credit reversed or availed Description Central State Tax / Integrate Cess Tax UT Tax d Tax 1 2 3 4 5 Credit reversed on opting in the composition A scheme (-) Credit availed on opting out of the composition B scheme (+) 17 Late fee payable and paid Description 1 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 Instructions: - Signature Name of Authorised Signatory Designation / Status 1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return. 2. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared ....
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....l be declared), whichever is earlier. The instructions follows: to fill Part are as Table No. Instructions Details of additions or amendments to any of the supplies already declared in the 10,11,12,13 returns of the previous financial year but such amendments were furnished in Table and 14 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. 6. Part V consists of details of other information. The instruction to fill Part V are as follows: Table No. Instructions 15A, 15B, 15C and 15D 15E, 15F and 15G 16A 16B 17 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 aggregate amount in all refund application....
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.... G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) J I Unadjusted Advances at the beginning of the Financial Year Credit notes accounted for in the audited Annual Financial Statementbut are not permissible under GST (-) (+) K L M Adjustments on account of supply of goods by SEZ units to DTA Units Turnover for the period under composition scheme Adjustments in turnover under section 15 and rules thereunder N Adjustments in turnover due to foreign exchange fluctuations O Adjustments in turnover due to reasons not listed above P Annual turnover after adjustments as above QTurnover as declared in Annual Return (GSTR9) Un-Reconciled turnover (Q - P) Reasons for Un - Reconciled difference in Annual Gross Turnover (-) (-) (+/-) (+/-) (+/-) R AT1 6 A Reason 1 > B Reason 2 > C Reason 3 > 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) B Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover C Zero rated supplies without payment of tax D Supplies on which tax is to be paid by the recipient on reverse charge basis E Taxable turnover as per ad....
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....rtainment charges L Stationery Expenses (including postage etc.) M Repair and Maintenance N Other Miscellaneous expenses O Capital goods P Any other expense 1 Value Amount of Total ITC 2 3 Amount of eligible ITC availed 4 QAny other expense 2 Total amount of eligible ITC R availed ITC claimed in Annual Return S (GSTR9) > T Un-reconciled ITC (ITC 2) 15 Reasons for un - reconciled difference in ITC A Reason 1 > B > Reason 2 C Reason 3 > Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 16 Description Central Tax above) Amount Payable State/UT Tax Integrated Tax Cess Interest Penalty Pt. V Auditor's recommendation on additional Liability due to non-reconciliation To be paid through Cash State tax Central tax Description Value / UT tax 1 2 3 4 5% 12% 18% 28% 3% 0.25% 0.10% 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) Integrated tax Cess, if applicable 5 Verification: I hereby solemnly affirm and declare that the....
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....ng the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here) Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statementshall be declared here. Aggregate value of deemed supplies under Schedule I of the Manipur GST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the 5E 5F 5G 5H 51 5J 5K 5L 5M 5N 50 5Q 7 7A 7B 7C 7D 7E 7F audited Annual 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 p....
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....e table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9). Annual turnover as derived in Table 5P above would be auto-populated here. Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any. Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared 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. Reasons for non-reconciliation between adjusted annual taxable turn....
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....l Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here. ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto- populated here. Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here. Reasons for non-reconciliation of ITC as per audited Annual Financial 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 14R 14S 15 16 generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been ....
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....sistencies; 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/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us. (B) In *my/our opinion, 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 .and ** .additional place of business within the State. 4. The documents required to be furnished under section 35 (5) of the CGST Act/Manipur GST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/Manipur GST 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 particul....
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....te - To, GSTIN: Order No. - Date Notice under section 108 Whereas it has come to the notice of the undersigned that decision/order passed under this Act/the Manipur Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 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. 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: Signature: Designation: Jurisdiction/Office -." 20. In the said rules, for....