Odisha Goods and Services Tax (Seventh Amendment) Rules, 2019

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....of inputs received Details of documents of outward supplies issued Tax paid on outward supplies Tax paid on inward supplies ур GS Ty SINO 1. of TIN Ty of pe Ta pe Ty Ta Int C Sta Int C Sta ха of ха N In egr en te/ egr en te/ Sup of Ou of N bl 0 W plier Do ar /Sel cu d ate tr U d al T Ta T Ta ate tr U tw Do e d al T f me ✗ ax ✗ GS nt ue ard Su me ppl nt y cu Ta T Ta al X ax X ue P TIN 1 2 3 4 5 6 7 8 9 10 11 12 13 4 S 1 1 16 17 18 19 B2 (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 No. Date Value Document 1 2 3 4 5 Taxable value 7 Integrated Tax Cess No. Date Value 8 9 10 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 Goods Shipping bill/ Bill of export EGM Details BRC/FIRC Sr. N Por Re Type of Servi....

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....ment Details Recipient GSTIN/UIN case of Type of B2C) Document Taxable No. Date Value Value 1 2 3 4 5 6 7 8 Details of documents covering transaction considered as intra-State / inter-State transaction earlier Inter/Intra Integrated Tax Central tax State/UT Tax Cess POS 9 10 11 12 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; and (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 Part V,- (A.) before the words "Particulars of the transactions", the word, letters and figures "For FY 2017-18" shall be in....

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.... inserted, namely:- "For FY 2017-18 and 2018-19, the registered person shall have an option to either separately report his supplies as exempted, nil rated and Non-GST supply or report consolidated information for all these three heads in the "exempted" row only."; (V) against serial number 5H, 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 credit notes in case there is any difficulty in reporting such details separately in this Table."; (VI) 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."; and (VII) against serial number 5J & 5K, after the entry ending with the words "filling up these details.", the following entry shall be inserted, namely:- 6 "For FY 2017-18 and 2018-19, the registered person sha....

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....d; and (III) after the entry ending with the words "auto-populated in this table.", the following entry shall be inserted, namely:- "For FY 2018-19, it may be noted that the FORM GSTR-2A generated as on the 1st November, 2019 shall be auto- populated in this table. 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).”; (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:- "For FY 2018-19, Aggregate value of input tax credit availed on all inward supplies (except....

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....ns filed for the months of April 2019 to September 2019 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.”; (III) against serial number 13, (1) before the words, "Details of ITC for", the word, letters and figures, "For FY 2017-18," shall be inserted; and (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....

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....ial number 5F, 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."; (d) against serial number 5G, after the entry ending with the words "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."; and (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 ....

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....and loss/income and expenditure account and the cash flow Statement (if available) are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ..... additional place of business within the State. .and ** 4. The documents required to be furnished under section 35 (5) of the CGST Act / Odisha GST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act Odisha 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 particulars given in the said Form No.GSTR-9C are true and fair subject to following observations/qualifications, if any: (a) (b) 13 13 (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 (f....