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Kerala Goods and Services Tax (Third Amendment) Rules, 2019.
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....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 (1), the following sub-rule shall be inserted, namely:- "(1A) A person a....
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....tituted, 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 confirmed."; This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.i....
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.... 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 structure [clause (ii) of first proviso to section 54(3)] On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) Recipient of deemed export s....
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....ient 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 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 clau....
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....l/ 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 payment of tax) (Amount in Rs.) Net Integrat ed tax Integrated Tax Ces S Endorsed Integrate d tax and cess involved Integrate d tax and cess involved and cess invoice by in debit in credit (8+9+1 SEZ No Dat Valu No Dat Taxabl Amt note, if any note, if 0-11) any e e e e Value 123456789101112 Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sl. Invoice details Goods/ No. Shipping bill/ Bill of expor....
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....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 Economic Zone Temporary ID: Temporary Identification Number UIN: Unique Identity Number 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the applicatio....
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....ty 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 assessment Appeal (iii) Any other order (iv) (specify) (i) Tax paid on an intra-State supply which is subsequently held to be inter- State supply and vice versa (change of POS) (j) Excess payment of tax, if any (k) Any other (specify) 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/central 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. This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ Signature Name - Designation/Status 18 DECLARATION [section 54(3)(ii)] I hereby declare that the ref....
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....ection 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 a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ Signature of Authorised Signatory (Name) Designation/Status 20 20 Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and Tax payable on such inverted rated supply of Adjusted total turnover Net input tax credit Maximum refund amount to be claimed goods and [(1×4÷3)-2] services services 1 2 3 4 Tax paid on inward supplies of inputs 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 N inputs received Details of invoices of outward supplies issued Tax paid on outward supplies of the Valu GST N Da Taxa....
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....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 3 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax /Union Cess Territory Tax 1 2 15 This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 8 24 14 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 77(2), if any: Order No: Order Date: Recipients' Invoice details GSTIN/ UIN 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 Integrated Central State/Cess Place Integrated Central State/Cess Place Name tax (in ....
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....ed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ J K L Σ N Pt. III Supplies declared through Amendments (+) Supplies reduced through Amendments (-) Sub-Total (H to K above) Turnover on which tax is not to be paid (G+L above) Total Turnover (including advances) (4N+5M 4G above) - Details of ITC for the financial year Description 27 Integrated Cess Type Central State Tax Tax / Tax UT Tax 2 6 6 Details of ITC availed during the financial year Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) Inward supplies (other than imports and Inputs inward supplies liable to reverse charge but includes services received from B SEZs) Capital Goods Input Services Inward supplies received from Inputs unregistered persons liable to reverse charge (other than B above) on which Capital tax is paid & ITC availed Goods Input Services Inward supplies received from Inputs registered persons liable to reverse Ꭰcharge (other than B above) on which tax is paid and ITC availed Capital Goods Input Services This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 28 28 Impor....
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.... ITC availed for the previous financial 13 year 14 Taxable Value Central Tax State Tax/ Integrated Cess Tax UT Tax 2 3 4 5 6 Differential tax paid on account of declaration in 10 & 11 above Description 1 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI Other Information This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ Payable Paid 2 3 15 Particulars of Demands and Refunds A B Details 1 Total Refund claimed Total Refund sanctioned Total Refund 31 Central Tax State Tax Integrated Cess Interest Penalty Late / UT Tax Tax Fee/ Others Rejected Total Refund D Pending Total demand E of taxes Total taxes F paid in respect of E above Total demands G 5 pending out of E above Information on supplies received from composition taxpayers, deemed supply under section 143 16 and goods sent on approval basis Details Taxable Value Central State Integrated Cess Tax Tax / UT Tax Tax 4 1 2 Supplies received from Composition A taxpayers B Deemed supply under Section 143 Goods sent on approval basis but not C returned This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ HSN Wise Summary o....
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....d 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. This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 34 4F 4G 4I 4J 4K & 4L 5A 5B 5C 5D,5E and 5F 5H 51 Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared here. Table 11A of FORM GSTR-1 may be used for filling up these details. Aggr....
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....ned Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 35 5J & 5K 5N 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 No. 6A Instructions 6B 6C 6D 6E 6F Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here. Aggregate value of input tax credit availed on all inward supplies except those on ....
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....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. Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under 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 the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned....
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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. 10 & 11 12 13 Instructions Details of additions or amendments to any of the supplies already declared in 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 for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the....
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.... turnover in the preceding year above 1.50 Cr but upto Rs. 5.00 Cr and at four digits' level for taxpayers having annual turnover above Rs. 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. Late fee will be payable if annual return is filed after the due date. This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 39 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.". 16. In the said rules, for FORM GSTR 9A, the following form shall be substituted, namely:- "FORM GSTR - 9A [See rule 80] Annual Return (For Composition Taxpayer) Pt. I Basic Details 1 Financia....
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....cription 1 Total Refund A claimed B Total Refund sanctioned Total Refund C Rejected Total Refund D Pending Total demand of E taxes Total taxes paid F in respect of E above Total demands G pending out of E above 42 Central Tax State Tax / UT Tax Integrated Tax Cess 4 S 6 Interest Penalty Late Integrated Cess 16 Details of credit reversed or availed Description Central Tax State Tax/ Tax UT Tax 1 2 3 4 Credit reversed on opting in the composition scheme (- A) Credit availed on opting out of the composition B scheme (+) 17 Late fee payable and paid This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ S Fee/ Others 8 Description 1 Central Tax B State Tax 43 Payable Paid 2 3 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. 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....
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....for the supplies of the previous financial year in the returns of April to September of the 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. 10,11,12,13 and 14 Instructions Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished 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, 15B, 15C and 15D 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....
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....erived from the audited Annual Financial Statement) B Unbilled revenue at the beginning of Financial Year (+) C Unadjusted advances at the end of the Financial Year (+) D Deemed Supply under Schedule I (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (-) Trade Discounts accounted for in the audited Annual Financial F Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) I Unadjusted Advances at the beginning of the Financial Year (-) Credit notes accounted for in the audited Annual Financial J (+) Statement but are not permissible under GST K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L Turnover for the period under composition scheme M Adjustments in turnover under section 15 and rules thereunder (+/-) N Adjustments in turnover due to foreign exchange fluctuations Adjustments in turnover due to reasons not listed above (-/+) (+/-) P Annual turnover after adjustments as above Q Turnover as declared in Annual Return (GSTR9) R Un-Reconciled turnover (Q - P) AT1 6 Reasons for Un - Reconciled difference in Annual Gross T....
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....TC A Reason 1 > B Reason 2 > C Reason 3 > 14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ Description 1 A Purchases B Freight Carriage Power and Fuel Imported goods (Including Ꭰreceived from SEZs) E Rent and Insurance F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples G Royalties Employees' Cost (Salaries, wages, H Bonus etc.) I Conveyance charges J Bank Charges K Entertainment charges Stationery Expenses (including L postage etc.) M Repair and Maintenance N Other Miscellaneous expenses Capital goods РAny other expense Q Any other expense 2 50 Amount of Total Value ITC 2 Amount of eligible ITC availed 4 Total amount of eligible ITC availed > S ITC claimed in Annual Return (GSTR9) This is a digitally signed Gazette. Authenticity 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 di....
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....he audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting 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 advance....
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.... due to difference in valuation of supplies shall be declared here. Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 7 6 55 55 Reasons for non-reconciliation between 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). 7A Annual turnover as derived in Table 5P above would be auto-populated here. 7B 7C 7D 7E 7F 8 Valu....
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.... under:- Table No. 12A 12B 12C 12D 12E 13 14 Instructions ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States. Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger 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 A....
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....rop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only. PART - B CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the (a) balance sheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from to ending on and (c) the cash flow statement for the period beginning from herewith, of M/s ..(GSTIN). (Name), 2. Based on our audit I/we report that the said registered person- to ending on ―attached (Address), *has maintained the books of accounts, records 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,....
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....istered person― *has maintained the books of accounts, records and documents as required by the IGST/CGST/>GST Act, 2017 and the rules/notifications made/issued thereunder *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. 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) of the CGST Act/SGST Act is annexed herewith in Form No.GSTR-9C. 4. In *my/our opinion and to the best 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, n....