TaxTMI 
TaxTMI 
Sikkim Goods and Services Tax (Fourteenth Amendment) Rules, 2018
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....ave a physical presence, shall mention the name of the State or Union territory 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 or Union territory 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 w....
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....ated the 23rd 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:- 2 "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 by him: Provided further that no order rejecting the request of such person to furnish the ....
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....cess payment of tax, if any (1) Any other (specify) 8. Details of Name of Address IFSC Type of account Account No. Bank bank of branch account 9. Whether Self-Declaration filed by Yes No Applicant u/s 54(4), if applicable [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 supplies. 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. Signature Name - Designation / Status DECLARATION [rule....
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....mount in Rs.) Maximum refund Turnover of Tax payable inverted rated on such Adjusted total Net input tax credit supply of inverted rated turnover amount to be claimed goods and supply of [(1×4+3)-2] services goods and services 1 2 3 4 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 Details of invoices of outward supplies issued Tax paid on outward supplies Z N inputs received of inputs 0. GST N Z Da Taxa Inte Cen State No D Tax IN 0. te ble grat tral Tax of the supp lier * e Valu ed Tax Tax /Uni e Invoic Int Cent State at able e type egr ral Tax Valu (B2B/ ate Tax /Uni on e B2C) d on territ Ta territ ory X ory Tax 7 Tax 12345678911 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/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of servic....
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....ipient GSTIN No. Date Taxable of the Value Integrated Central Tax Tax State Tax /Union Cess 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: Order Date: Recipien Invoice details t's GSTIN/ UIN Name Details of tax paid on transaction considered as intra -State/inter-State transaction earlier (Amount in Rs.) Taxes re-assessed on transaction which were held inter State/intra-State supply subsequently Integrat Centr Stat Ces Place Integrat Centr Stat Ces Place (in case No Dat Valu Taxab B2C) ed tax al tax e/ s of ed tax al tax e/ s of UT e e le Suppl UT Suppl tax tax y Valu e 1 23 4 5 6 7 8 9 10 11 12 13 14 15 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 Integrated Tax Payable Central State/ Cess return tax tax UT tax 1 2 3 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund am....
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....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) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period From (if applicable) 6. Amount of Refund Act Claimed (Rs.) Central tax State/UT tax Το Tax Interest Penalty Fees Others Total Integrated tax Cess Total 7. Grounds of (a) Excess balance in Electr....
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....ase 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 in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name - Designation/Status ....
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.... Rs.) Sr. Invoice details No. Goods/ Services Shipping bill/ Bill of export EGM BRC/ Details FIRC (G/S) No. Date Value Port No. Date Ref Date No. Date code No. 16 1234 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 (Amount in Rs.) Turnover of zero rated supply of goods and Net input tax credit Adjusted total Refund amount turnover (1×2÷3) services 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 Invoice details of Shipping bill/ Bill Integrated Tax Ces Integrate Integrate Net S d tax and recipien of t export/ cess involved Endorsed invoice by SEZ in debit in credit note, if note, if - 11) any any d tax and cess involved d tax and cess (8+9+10 Integrate No Dat Valu No Dat Taxabl Amt e CD e CD e e Value 1 2 3 4 5 6 7 8 9 10 11 12 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation o....
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....ice has not F been issued (not covered under (A) to (E) above) 19 G H I J K 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 transactions specified in (B) to (E) above (-) Debit Notes issued in respect of transactions specified in (B) to (E) above (+) Supplies/tax declared through Amendments (+) Supplies / tax reduced through L Amendments (-) M Sub-total (I to L above) Supplies and advances on N which tax is to be paid (H+ M) above Details of Outward supplies made during the financial year on which tax is not 5 payable A Zero rated supply (Export) without payment of tax Supply to SEZs without B payment of tax Supplies on which tax is to be C paid by the recipient on reverse charge basis ᎠExempted E Nil Rated Non-GST supply (includes _no F supply') G Sub-total (A to F above) Credit Notes issued in respect H of transactions specified in A to F above (-) Debit Notes issued in respect I of transactions specified in A to F above (+) Supplies declared through J Amendments (+) Supplies reduced through K Amendments (-) L Sub-Total (H to K ab....
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....r the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY Description 1 Supplies/tax declared through Amendments (+) (net of debit notes) Supplies / tax reduced through whichever is earlier Taxable Value Centra 1 Tax State Integrat Tax / ed Tax Cess UT Tax 2 3 4 5 6 11 Amendments (-) (net of credit notes) 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 Pt. VI Other Information 15 Particulars of Demands and Refunds Details Central State Tax Integrated Tax Cess Intere Penalty Late Tax / UT Tax st Fee/ Other S 1 2 3 4 5 23 Total A Refund claimed Total Refund B sanction ed Total C Refund Rejected Total ᎠRefund Pending E Total demand of taxes Total taxes paid in F respect of E above Total demands G pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under ....
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....ough E-Commerce operators and are to be declared as net of credit 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. ....
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.... 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM 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 N....
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....ut tax credit declared in row B to H shall 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. 7B, Details of input tax credit reversed due to ineligibility or reversals required 7D, under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. 7F, This column should also contain details of any input tax credit reversed under and section 17(5) of the CGST 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 th....
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....ORM GSTR-3B 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 instructions to fill Part V are as follows: Table No. Instructions 10 & 11Details of additions or amendments to any of the supplies already declared in 29 12 13 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 ....
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....Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above 1.50 Cr but upto 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. 19Late fee will be payable if annual return is filed after the due date. 9. 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 -FORM GSTR - 9A [See rule 80] Annual Return (For Composition Taxpayer) Basic Details 2 ....
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....l A Refund claimed 33 Total B Refund sanctioned Total C Refund Rejected Total D Refund Pending Total E demand of taxes Total taxes paid in F respect of E above Total demands G pending out of E above 16 Details of credit reversed or availed Description Centra State Integrate Cess 1 Tax Tax / d Tax UT Tax 1 2 3 4 5 Credit reversed on opting in the composition A scheme (-) Credit availed on opting out of the B composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 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. 34 Place Date Signature Name of Authorised Signatory Designation/Status Instructions: - 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. I....
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.... 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.Instructions Details of additions or amendments to any of the supplies already declared in 10,11,12,13 the returns of the previous financial year but such amendments were and 14furnished in Table 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, Aggregate value of refunds claimed, sanctioned, rejected and pending for 15B, 15C processing shall be declared here. Refund claimed will be the aggregate value and 15D 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. ....
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....in the audited Annual F Financial Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) Unadjusted Advances at the beginning of the Financial I Year (-) J K Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST Adjustments on account of supply of goods by SEZ units to DTA Units (+) (-) L☠Turnover for the period under composition scheme (-) 37 Adjustments in turnover under section 15 and rules Σ (+/- thereunder Adjustments in turnover due to foreign exchange (+/- N fluctuations (+/- Adjustments in turnover due to reasons not listed above P Annual turnover after adjustments as above QTurnover as declared in Annual Return (GSTR9) R Un-Reconciled turnover (Q - P) AT1 6 Reasons for Un - Reconciled difference in Annual Gross Turnover A Reason 1 > B Reason 2 > C Reason 3 > 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) Value of Exempted, Nil Rated, Non-GST supplies, No-Supply B turnover C Zero rated supplies without payment of tax D Supplies on wh....
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....yalties H Employees' Cost (Salaries, wages, Value 2 40 40 Amount of Total ITC 3 Amount of eligible ITC availed 4 Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges Stationery Expenses L (including postage etc.) Repair and M Maintenance Other Miscellaneous N expenses O Capital goods P Any other expense 1 QAny other expense 2 Total amount of Religible ITC availed ITC claimed in Annual Return S (GSTR9) Un-reconciled ITC T (ITC 2) 15 A Reason 1 B Reason 2 C Reason 3 Reasons for un - reconciled difference in ITC > > > > Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 16 Description Central Tax State/UT Tax Integrated Tax Cess Interest Penalty Pt. V and 15 above) Amount Payable Auditor's recommendation on additional Liability due to non-reconciliation Central Description Value tax To be paid through Cash State tax /UT tax Cess, if Integrated tax applicable 1 2 3 4 5 6 41 11 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....
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....nting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during 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 Statement shall be declared here. 43 13 5D 5E 5F 5G 5H 51 5J 5K 5L 5M 5N 50 5Q Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here. St Aggregate value of credit notes which were issued after 31 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 de....
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....etween the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here. The 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 turnove....
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....clared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year 2017-18. Any ITC which has been booked in the audited Annual 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. 13 14 14R 14S 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, ....
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....ments as required by the IGST/CGST/>GST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. (a) *I/we report the following observations/comments/ discrepancies / inconsistencies; if any: 3. (b) *I/we further report that, - 47 (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 ..additional place of business within the State. .and ** 4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2)....
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.... (c) ** **(Signature and stamp/Seal of the Auditor) Place: Name of the signatory. Membership No... Date: Full address 19. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:- Reference No. To, GSTIN: Order No. - Date - -FORM GST RVN-01 [See rule 109B] Notice under section 108 Date - Whereas it has come to the notice of the undersigned that decision/order passed under this Act/ the > 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 49 49 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 r....