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Kerala Goods and Services Tax (Second Amendment) Rules, 2019
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....¤àµà´°à´‚ 9 9th Chaithra 1941 No. } 876 GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 60/2019/TAXES. Dated, Thiruvananthapuram, 30th March, 2019, 16th Meenam, 1194. S. R. O. No. 250/2019.—In exercise of the powers conferred by section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala hereby make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017, namely:― RULES 1. Short title and commencement.—(1) These rules may be called the Kerala Goods and Services Tax (Second Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the date of its publication in the official gazette. 92/1165/2019/S-6. 2 2. Amendment of the rules. In the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), (1) in rule 41, in sub-rule (1), after the proviso, the following explanation shall be inserted, namely:— "Explanation: For the purpose of this sub-rule, it is hereby clarified that the "value of assets" means the value of the entire assets of the business, whether or not input tax credit has be....
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....h June, 2017, as amended, shall be taken into account for calculation of value of 'E' in view of Explanation (iv) in paragraph 4 of the notification issued under G. O. (P) No. 72/2017/ TAXES, dated the 30th June, 2017 and published as S. R. O. No. 370/ 2017 in the Kerala Gazette Extraordinary No. 1360 dated the 30th June, 2017, as amended. (b) in the existing proviso, for the word “Providedâ€, the words "Provided further" shall be substituted; (v) for the clause (1), the following clause shall be substituted, namely:― "(1) the amount ‘C3', 'D1' and 'D2' shall be computed separately for input tax credit of Central tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B or through FORM GST DRC-03;"; (vi) in the clause (m), for the words “added to the output tax liability of the registered personâ€, the words, letters and figures “reversed by the registered person in FORM 4 GSTR-3B or through FORM GST DRC-03" shall be substituted; (B) in sub-rule (2), for the words "The input tax credit", the words, letters, figure, symbol and brackets “Except in case of supply of services covered by clause (b) of paragraph 5 o....
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....ct takes place and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of April of the succeeding financial year till the date of payment; or (b) where the aggregate of the amounts determined under sub-rule (1) in respect of 'D1' and 'D2' exceeds the aggregate of the amounts calculated finally in respect of 'D1' and ‘D2', such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year in which the completion certificate is issued or first occupation takes place of the project. (4) In case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for commercial portion in each project, other than residential real estate project (RREP), which underwent transition of input tax credit consequent to change of rates of tax on the 1st April, 2019 in accordance with notification issued under G. O. (P) No. 72/2017/TAXES, dated 30th June, 2017 and published as....
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....which the completion 7 certificate is issued or first occupation takes place of the project. (5) Input tax determined under sub- rule (1) shall not be required to be calculated finally on completion or first occupation of an RREP which underwent transition of input tax credit consequent to change of rates of tax on 1st April, 2019 in accordance with notification issued under G. O. (P) No. 72/2017/TAXES, dated 30th June, 2017 and published as S. R. O. No. 370/2017 in the Kerala Gazette Extraordinary No. 1360 dated 30th June, 2017, as amended. (6) Where any input or input service are used for more than one project, input tax credit with respect to such input or input service shall be assigned to each project on a reasonable basis and credit reversal pertaining to each project shall be carried out as per sub-rule (3).". 3. With effect from 1st April, 2019, in rule 43,— (i) in sub-rule (1),- (a) in clause (a), after the words, letters and figures "FORM GSTR-2", the words, letters and figure "and FORM GSTR-3B" shall be inserted; (b) in clause (b), after the letters and figure “FORM GSTR-2â€, the words, letters and figures “and FORM GSTR-3B" shall be inserted; (c)....
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....issued under G. O. (P) No. 72/2017/ TAXES, dated 30th June, 2017 and published as S. R. O. No. 370/2017 in the Kerala Gazette, Extraordinary No. 1360 dated, the 30th June, 2017, as amended."; (C) in the proviso, for the word “Provided", the words "Provided further" shall be substituted; (e) after clause (h), the following clause shall be inserted, namely,― "(i) The amount Te shall be computed separately for input tax credit of Central tax, State tax, Union territory tax and integrated tax and declared in FORM GSTR-3B."; (ii) for sub-rule (2) the following sub-rules shall be substituted, namely:― "(2) In case of supply of services covered by clause (b) of paragraph 5 of schedule II of the Act, the amount of common credit attributable towards exempted supplies (Te final) shall be calculated finally for the entire period from the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, for each project separately, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first oc....
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....input tax credit of Central tax, State tax, Union territory tax and integrated tax. (4) Where any capital goods are used for more than one project, input tax credit with respect to such capital goods shall be assigned to each project on a reasonable basis and credit reversal pertaining to each project shall be carried out as per sub-rule (2). (5) Where any capital goods used for the project have their useful life remaining on the completion of the project, input tax credit attributable to the remaining life shall be availed in the project in which the capital goods is further used;"; (iii) the Explanation shall be numbered as “Explanation 1" thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:— "Explanation 2: For the purposes of rule 42 and this rule,— (i) the term "apartment†shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (Central Act 16 of 2016); (ii) the term “project†shall mean a real estate project or a residential real estate project; (iii) the term "Real Estate Project (REP)" shall have the same meaning as....
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....ssued under G. O. (P) No. 72/2017/ TAXES, 4. 5. 13 dated 30th June, 2017 and published as S. R. O. No. 370/2017 in the Kerala Gazette Extraordinary No. 1360 dated 30th June, 2017, as amended; (xiii) The term “project which commences on or after 1st April, 2019†shall have the same meaning as assigned to it in notification issued under G. O. (P) No. 72/2017/TAXES, dated the 30th June, 2017 and published as S. R. O. No. 370/2017 in the Kerala Gazette, Extraordinary No. 1360 dated the 30th June, 2017, as amended;â€. In the said rules, after rule 88, the following rule shall be inserted, namely:― "Rule 88A. Order of utilization of input tax credit.-Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of Central tax and State tax or Union territory tax, as the case may be, in any order: Provided that the input tax credit on account of Central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, Central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on a....
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.... amount due in accordance with the provisions of the Act he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper 15 officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC-04. (3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or, as the case may be, tax, interest and penalty under sub-section (8) of section 74 within thirty days of the service of a notice under sub-rule (1), or where the person concerned makes payment of the amount referred to in sub- section (1) of section 129 within fourteen days of detention or seizure of the goods and conveyance, he shall intimate the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section (9) of section 73 or sub-section (9) of section 74 or sub-section (3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06. (5) ....
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....tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.". 9. 19 With effect from 1st April, 2019, for FORM GST DRC-07, the following FORM shall be substituted, namely:— "FORM GST DRC-07 [See rule 100(1), 100(2), 100(3) & 142(5)] Summary of the order Reference No.: 1. Details of order: (a) Order No.: (b) Order date: (c) Financial year: (d) Tax period: From To Date: 2. Issues involved: 3. Description of goods/services (if applicable): Sl. No. HSN code Description 4. Section(s) of the Act under which demand is created: 5. Details of demand: Sl. Tax Turn Tax Period POS Act (Place of No. rate over From Το 1 2 3 4 5 6 7 Supply) (Amount in Rs.) ! ! ! ! * Tax 6 Interest 5 Penalty 8 9 10 11 12 Total 20 You are hereby directed to make the payment by failing which proceedings shall be initiated against you to recover the outstanding dues. Signature To (GSTIN/ID) Name (Address) Name Designation Jurisdiction Address Note- 1. Only applicable fields may be filled up. 2. Column Nos. 2, 3, 4 and 5 of the Table at Serial No. 5 i.e. tax rate, turnover and tax period are not mandatory. 3. Pla....
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....ticed that you have not furnished the said return till date. Therefore, on the basis of information available with the department, the amount assessed and payable by you is as under: Introduction : Submissions, if any: Discussions and Findings: Conclusion: Amount assessed and payable (Details at Annexure): (Amount in Rs.) Sl. Tax Turn No. rate over Tax Period POS Act (Place of From Το Supply) 1 2 3 4 5 6 7 Total * Tax 8 6 Interest 5 Penalty 9 10 11 12 Others ☑Total Please note that interest has been calculated up to the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you, after the aforesaid period, to recover the outstanding dues. 24 24 Signature Name Designation Jurisdiction Address Note 1. Only applicable fields may be filled up. 2. Column Nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and....
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.... my notice that un-accounted for goods are lying in stock at godown (address) or in a vehicle stationed at (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods. Therefore, I proceed to assess the tax due on such goods as under: Introduction: Discussion & finding : Conclusion: Amount assessed and payable (details at Annexure): Sl. Tax Turn Tax Period POS Act (Place of No. rate over From Το Supply) 1 2 3 4 5 6 7 8 Total (Amount in Rs.) x Tax 9 Interest 5 Penalty 10 11 12 Others Total Please note that interest has been calculated up to the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are hereby directed to make the payment by > failing which proceedings shall be initiated against you to recover the outstanding dues. Signature Name Designation Jurisdiction Address Note 28 1. Only applicable fields may be filled up. 2. Column Nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. 3. Place of Supply (POS) det....