TaxTMI 
TaxTMI 
Manipur Goods and Service Tax (Fourth Amendment) Rules 2019
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....e inserted, namely: - "10A. Furnishing of Bank Account Details.-After a certificate of registration in FORMGST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision.". 3.In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely:- "(d) violates the provision of rule 10A.". 4. In the said rules, after rule 32, with effect from the 1st day of July, 2019, the following rule shall be inserted, namely: - Scanned by CamScanner "32A. 2 Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or services or both on which Kerala Flood Cess is levied und....
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....rated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09.". 10. In the said rules, in rule 91, in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted. 11. In the said rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted; (b) in sub-rule (4), after the words "application for refund", the words "on the basis of a consolidated payment advice" shall be inserted; (c) after sub-rule (4), the following sub-rule shall be inserted, namely:- "(4A) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4)."; " (d) in sub-rule (5), for the words an advice", the words "a payment order" shall be substituted. 12. In the said rules, in rule 94, with effect from a date to be notified later, for the words "payment advice", the words "payment order" shall be substituted. 13. In the said rules, after rule 95, with effect from the 1" ....
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....plications from interested parties on issues of local nature" the words, "or those forwarded by the Standing Committee†shall be inserted; after the words "the State level Screening Committee and the Screening Committee shall," the words "within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority," shall be inserted. Scanned by CamScanner 5 15. In the said rules, in rule 129, in sub-rule (6), for the word "three" used in the phrase "shall complete the investigation within a period of three months", the word "six" shall be substituted. 16. In the said rules, in rule 132, in sub-rule (1), before the words "Director General of Anti- profiteering" the word "Authority," shall be inserted. 17. In the said rules, in rule 133,- (a) in sub-rule (1), for the word "three" the word "six" shall be substituted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely:- "(2A)The Authority may seek the clarification, if any, from the Director General of Anti Profiteering on the report submitted under s....
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.... (c) for the words "tax periods" the word "quarters" shall be substituted. 20. In the said rules, in FORM GST REG-01, in the Table appended to "List of Documents to be uploaded", against serial no. 4, in the heading, after the words "Bank Account Related Proof", the words", where details of such Account are furnished:" shall be inserted. 21. In the said rules, in FORM GST REG-07, in PART-B, after entry 12, the following entry shall be inserted, namely:- “12A. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Туре of IFSC Account Bank Name Branch Address To be auto-populated (Edit mode) Note-Add more bank accounts". 22. In the said rules, in FORM GST REG-12, after entry 12, the following entry shall be inserted, namely:- "13. Details of Bank Accounts (s) [Optional] Scanned by CamScanner 7 Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type Account Bank Name Branch Address of IFSC To be auto-populated (Edit mode) Note-....
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.... (3-4) GST CMP-08) 1 2 3 4 5 6 7 8 9 1. Integrated tax 2. Central tax 3. State/UT tax 4. Cess 9. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) 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 therefrom. Place Date Signature of Authorised Signatory Name of Authorised Signatory Designation/Status Scanned by CamScanner 2- Sund 10 از Annexure mment ted Holid 1 Instructions:- 1. Terms used: (a) GSTIN: (b) TDS: (c) TCS Goods and Services Tax Identification Number Tax Deducted at Source Tax Collected at Source 2. The details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of April following the end of such financial year. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated. 4. Table 4 to capture information,....
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....ckets and figures "of April to September of current FY or date of filing of Annual 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 words and figures "between April 2018 to March 2019" shall be substituted; (ii) in the Table, in column 2- (A) against serial no. 10 & 11, for the words "to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier", the figures and words "2018 to March 2019" shall be substituted; (B) against serial no. 12, for the words "to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier", the figures and words "2018 to March 2019" shall be substituted; (C) against serial no. 13, for the words “to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier", the figures and words "2018 to March 2019" shall be substituted. 25.In the said rules, after FORM GST PMT -07, with ....
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....ponding outward supplies Amount of tax Invoice details GSTI N of suppl No HS Qt Val Invoice details Ra Taxa te ble value 3 Integra Cent Sta Ce No HS Qt Taxa N ier Dat Co zů y. ue ted ral te Tax Tax /U 22 SS . / N Da Co z 8 y. ble Valu C. ن de T te de e ☑× Та 7. Refund applied for: Central Tax State/UT Tax Integrated Tax Cess Total Scanned by CamScanner 14 8. Details of Bank Account: i. Bank Account Number ii. Bank Account Type iii. Name of the Bank iv. Name of the Account Holder/Operator V. Address of Bank Branch vi. IFSC vii. MICR 9. I Declaration: as an authorized representative of Shop retail outlet) hereby solemnly affirm and declare that,- (i) - (ii) Date: Place: (Name of Duty Free Shop/Duty Paid refund has not been claimed against any of the invoices in respect of outward supplies submitted with this application. the information given herein above is true and correct to the best of my knowledge and belief. Signature of Authorized Signatory: Name: Designation/Status Instructions: 1. Application for refund shall be filed on monthly/quarterly basis depending upon the fre....