TaxTMI 
TaxTMI 
Kerala Goods and Services Tax (Third Amendment) Rules, 2019.
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.... 1194 1941 à´œàµà´¯àµ‡à´·àµà´ à´‚ 28 28th Jyaistha 1941 നമàµà´ªàµ¼ No. } 1347 G.O. (P) No. 87/2019/TAXES S. R. O. No. 391/2019 GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION 10th June 2019 Thiruvananthapuram 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, issued under G.O.(P) No. 79/2017/TAXES dated 30th June, 2017 This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 2 and published as S.R.O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:- RULES 1. Short title and commencement.- (1) These rules may be called the Kerala Goods and Services Tax (Third Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 31st day of December, 2018. 2. In the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (....
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....In the said rules, in explanation (b) to sub-rule (5) of rule 89, the following clause shall be substituted, namely:- "Adjusted Total turnover†and “relevant period†shall have the same meaning as assigned to them in sub-rule (4).". 8. In the said rules, in rule 96, in sub-rule (1), in clause (a), after the words "export goods duly files", the words "a departure manifest or†shall be inserted; 9. In the said rules, in rule 101, in sub-rule (1), after the words "financial yearâ€, the words "or part thereof shall be inserted. 10. In the said rules, after rule 109A, the following rule shall be inserted, namely:- "109B. Notice to person and order of revisional authority in case of revision. - (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard. (2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand ....
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....RM GST RFD-01, the following form shall be substituted, namely:- "FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period From To (if applicable) 6. Amount of Refund Act Tax Interest Penalty Fees Others Tot al Claimed Central tax (Rs.) State/UT tax Integrated tax Cess Total 7. Grounds of (a) Excess balance in Electronic Cash Ledger refund claim (select from (b) Exports of services- with payment of tax drop down) (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) On account of order This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 6 Sl. Type Order Order Order No. no. date Issuing Payment referenc of Authority e no., if any (i) (ii) order Assessm ent Finalizat ion of Provisio nal assessm ent (iii) Appeal (iv) Any other order (specify (e) (f) (h) (j) ITC accumulated due to inverted tax struct....
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....at 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. I also declare that 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. This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ Signature Name Designation/Status 9 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 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 othe....
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....tails Integrated tax CessBRC/ FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any No.Date Value Taxable Amt. value 23 9 5 + No. Date 8 0 (Amount in Rs.) Net Integrated tax and cess (6+7+10 - 11) 10 11 12 Statement-3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sl. Invoice details No. Goods/ Shipping bill/ Bill of Services export EGM Details BRC/FIRC (G/S) No. Date Value Port code No. Date Ref Date No. Date No. 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 (Amount in Rs.) Turnover of zero rated Net input tax supply of goods and credit Adjusted total turnover Refund amount services (1×2÷3) 1 3 4 This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 12 GSTIN Invoice details of Shipping bill/ Bill recipien of export/ Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on paymen....
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....x period ARN of Date of Tax Payable return filing return Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 7 Annexure-2 CERTIFICATE [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs., the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant Name: Membership Number: Place: Date: - Note This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Instructions - 1. Terms used: B to C: From registered person to unregistered person EGM: Export General Manifest GSTIN: Goods and Services Tax Identification Number IGST: Integrated goods and services tax This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 15 ITC: POS: SEZ: Input tax credit Place of Supply (Respective State) Special Ec....
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....tax deductor, tax collector and other registered taxable person) GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From To 6. Amount of Act Tax Interest Penalty Fees Others Total Refund Claimed (Rs.) Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund Claim (a) Excess balance in Electronic Cash Ledger (select from drop down) (b) Exports of services- with payment of tax (c) Exports of goods / services- without payment of tax (accumulated ITC) (d) ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)] (e) On account of supplies made to SEZ unit/ SEZ developer (with payment This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 17 (f) of tax) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (g) Recipient of deemed export supplies/ Supplier of deemed export supplies (h) On account of order Sl. Type of order Order No No. Order Order date Issuing Authority no., Payment reference if any (i) Assessment Finalization of (ii) Provisional....
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....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 (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date This is....
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....in/ 22 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 services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 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) GSTIN Invoice details of Shipping bill/ Bill of recipient export/ Endorsed invoice by SEZ | Integrated Tax Cess Integrated tax and cess involved in debit note, if any (Amount in Rs.) Integrated Net tax and cess Integrated tax and involved in cess credit note, if any (8+9+10- 11) No. Date Value No. Date Taxable Amt. Value 12345678910 11 12 This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 23 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted tota....
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....t of tax E Deemed Exports F Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ Inward supplies on which tax is to be G paid on reverse charge basis H Sub-total (A to G above) Credit Notes issued in respect of I transactions specified in (B) to (E) above (-) Debit Notes issued in respect of 26 J transactions specified in (B) to (E) above (+) K Supplies/tax declared through Amendments (+) Supplies/tax reduced through L Amendments (-) M Sub-total (I to L above) N Supplies and advances on which tax is to be paid (H+M) above 5 Details of Outward supplies made during the financial year on which tax is not payable A Zero rated supply (Export) without payment of tax B Supply to SEZs without payment of tax C Supplies on which tax is to be paid by D E the recipient on reverse charge basis Exempted Nil Rated F Non-GST supply (includes 'no supply') G Sub-total (A to F above) Credit Notes issued in respect of H transactions specified I in A to F above (-) Debit Notes issued in respec....
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.... (Table 3 & 5 thereof) B ITC as per sum total of 6(B) and 6(H) above ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017- 18 but availed during April to September, 2018 Difference [A-(B+C)] D E ITC available but not availed F ITC available but ineligible G IGST paid on import of goods (including supplies from SEZ) IGST credit availed on import of goods (as per 6(E) H above) I Difference (G-H) J ITC available but not availed on import of goods (Equal to I) Total ITC to be lapsed in current financial year K (E+F+J) Pt. IV Details of tax paid as declared in returns filed during the financial year Description Tax Payable Paid Paid through ITC through cash Central Tax State Integrated Cess Tax/ Tax 9 UT Tax 2 5 7 Integrated Tax Central Tax State/UT Tax This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ Pt. V 30 Cess Interest Late fee Penalty Other Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of ....
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.... Designation/Status This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 33 Instructions: 1. Terms used: GSTIN: UQC: HSN: Goods and Services Tax Identification Number Unit Quantity Code Harmonized System of Nomenclature Code 2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return. 3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return. 4. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FORM GSTR-3B between July 2017 to March 2018 shall be declared in this part. The instructions to fill Part II are as follows: Table No. 4A 4B 4C 4D 4E Instructions Aggregate value of supplies made to consumers and unregistered pe....
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....g up these details. Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (41), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. Aggregate value of exports (except supplies to SEZs) on which tax has not 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 not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. Aggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details. Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table....
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....e charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details. Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details. This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 96 36....
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....le 6B and 6H shall be auto-populated here. Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZS) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. Aggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 37 8E & 8F 8G 8H 8K However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative. The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D. Aggregate value of IGST p....
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....sts of details of other information. The instructions to fill Part VI are as follows: Table No. 15A, 15B, 15C and 15D 15E, 15F and 15G 16A 16B 16C 17 & 18 19 Instructions 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 for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. Aggregate value of supplies received from composition taxpay....
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....ng the financial year A Taxable B Exempted, Nil-rated C Total This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 40 40 Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) 7 for the financial year B Description 1 Inward supplies liable to reverse charge received from registered persons Inward supplies liable to reverse charge received from unregistered persons C Import of services 8 Taxable Value Central Tax State Integrated Cess Tax / Tax UT Tax 2 3 4 Net Tax Payable on (A), (B) and (C) above Details of other inward supplies for the financial year Inward supplies from registered persons (other than 7A above) Details of tax paid as declared in returns filed during the financial year B Import of Goods Pt. III 9 Description 1 Integrated Tax Central Tax State/UT Tax Cess Total tax payable This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ Paid Pt. IV 41 1=11 Interest Late fee Penalty Particulars of the transactions for the previous FY declared in returns of April to ....
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....ORM GSTR-4 may be declared in this return. 3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows: 5 Table No. Instructions Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN. 4. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows: Table Instructions No. 6A Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details. This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 44 6B 7A 7B 7C 8A 8B Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.....
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....f all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 45 15E, 15F and 15G 16A 16B 17 Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here. Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details. Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. Late fee will be payable if an....
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.... Reason 2 > C Reason 3 > This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 7 Reconciliation of Taxable Turnover 47 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 adjustments above (A-B-C-D) F Taxable turnover as per liability declared in Annual Return (GSTR9) G Unreconciled taxable turnover (F-E) AT 2 8 Reasons for Un - Reconciled difference in taxable turnover A Reason 1 > B Reason 2 > C Reason 3 > Pt. III Reconciliation of tax paid 9 Reconciliation of rate wise liability and amount payable thereon Tax payable Taxable Description Value Central tax State tax / UT tax Integrated Tax Cess, if applicable 1 2 A 5% B 5% (RC) C 12% D 12% (RC) E 18% F 18% (RC) G 28% This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ H I 28% (RC) 3% J 0.25% K 0.10% L Interest M Late Fee N Penalty....
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....icity may be verified through https://compose.kerala.gov.in/ T Un-reconciled ITC (ITC 2) 51 15 Reasons for un - reconciled difference in ITC Reason 1 > B Reason 2 > C Reason 3 > 16 Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above) Description Central Tax 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 Description Value Central tax State tax / UT tax Integrated tax Cess, if applicable 1 2 5 5% 12% 18% 28% 3% 0.25% 0.10% Input Tax Credit This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 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) 52 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. **(Signature and stamp/Seal of the Auditor) P....
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.... 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. 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. This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 54 5E 5F 5G 5H 51 51 5J 5K 5L 5M 5N 50 5Q 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 Statement but on which GST was leviabl....
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....he 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). 7A Annual turnover as derived in Table 5P above would be auto-populated here. 7B 7C 7D 7E 7F 8 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 T....
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....edger in the financial year for which the reconciliation statement is being filed for shall be declared 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. 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 Stat....
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....cords and documents as required by the IGST/CGST/>GST Act, 2017 and the rules/notifications made/issued thereunder: This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 58 *has not maintained the following accounts/records/documents 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, - (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....
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....est of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any: (a) (b) (c) .... **(Signature and stamp/Seal of the Auditor) This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 60 60 Place: Name of the signatory Membership No... Date: Full address 18. 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] Date - Notice under section 108 WHEREAS, it has come to the notice of the undersigned that decision/order passed under this Act/the Kerala State 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 ....