TaxTMI 
TaxTMI 
Meghalaya Goods and Services Tax (Fourteenth Amendment) Rules, 2018
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.... in a State or Union territory where he does not have 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).I. 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 elec....
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.... the 23rd October, 2018, published in the Gazette of Meghalaya, Extraordinary, Part- IIA, vide No. 2018 as amended from time to time. ...... dated the .. 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:- ~3~ "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 s....
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....x paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) Excess payment of tax, if any (I) Any other (specify) 8. Details of Name of Address IFSC Type of account Account No. Bank account 9. Whether Self-Declaration bank of branch 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/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. 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 p....
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....Tax payable inverted rated on such Adjusted total Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to (Amount in Rs.) Maximum refund Net input tax credit amount to be supply of inverted rated turnover 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)] SI Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of invoices of outward supplies issued Tax paid on outward supplies N GST No. Date Taxabl Integr Centr State No Dat Tax Invoice Inte Centr State IN of the suppli * er e Valuated al e Tax Tax Tax Unio n territ ory Tax e able type grate al Tax Tax Value (B2B/ d /Union B2C) Tax territor y Tax 123456789 111 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 GSTI....
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....of invoices of inward supplies in case refund is (Amount in Rs) Tax paid claimed by recipient GSTIN No. Date Taxable of the Value Integrated Central Tax State Tax/Union Cess Tax Territory Tax supplier 1234 5 6 7 8 9 ~10~ 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: Recipien Invoice details t's GSTIN/ Details of tax paid on transaction considered as intra -State / inter-State transaction earlier Order Date: (Amount in Rs.) Taxes re-assessed on transaction which were held inter State / intra-State supply subsequently Integrat Centr Stat Ce Place Integrat Centr State Ce Place ed tax al tax e/ ss of ed tax al tax UT ss of UT Sup tax UIN Name (in case B2C) No Dat Valu Taxab Sup e e le tax ply ply Value 1 23 4 ई 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 Tax Payable filing Integrated Central State/ Cess return tax tax UT tax 1 2 ....
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....in GSTR-1 and GSTR-2. ~12~ 11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be 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 R....
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.... amount of input tax credit availed in the valid return filed for the said tax period.I also declare that 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 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. UNDERTAKING Signature Name - Designation/Status 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. SELF-DECLARATION [rule 89(2)(I)] Signature Name Designation Status I/We (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 peri....
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....e value 1 2 3 4 5 6 7 8 9 10 11 12 Statement-3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) Invoice details (Amount in Rs.) Goods/ Shipping bill/ Bill of EGM BRC/FIRC Services export Details (G/S) ☠No. Date Value Port No. Date Ref Date No. Date 123456789101112 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 turnover services 1 2 3 Refund amount (1×2÷3) 4 ~17~ 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 of Invoice details Shipping bill/ Bill Integrated Tax Ces Integrate Integrate Net S d tax and d tax and recipien of t export/ cess involved cess involved Endorsed in debit in credit Integrate d tax and cess (8+9+10 invoice note, if note, if -11) any any by SEZ No Dat Valu No Dat Taxabl Amt ì. 0 e e e Value 1 2 3 4 5 6 7 8 9 10 12 Statement-5A [rule 89(4)] Refund Ty....
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....o SEZs) Supply to SEZs on payment of tax Deemed Exports Advances on which tax has F been paid but invoice has not been issued (not covered under (A) to (E) above) 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 Amendments (-) L M Sub-total (I to L above) Supplies and advances on ~ 20 ~ N Zâ‚ which tax is to be paid (H+ M) above Details of Outward supplies made during the financial year on which tax is not payable 5 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 D Exempted 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 (+) Supp....
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....eligible IGST paid on import of goods (including G supplies from SEZ) IGST credit availed on import of goods (as per I Difference (G-H) ITC available but not availed on import of J goods (Equal to I) K Total ITC to be lapsed in current financial year (E+F+J) > Pt. IV Details of tax paid as declared in returns filed during the financial year Description Tax Paid through Payable cash Paid through ITC Centra State Integrat Cess 1 Tax Tax / ed Tax UT Tax ~ 23 ~ 1 Integrated Tax 2 3 4 5 6 7 Central Tax State/UT Tax Cess Interest Late fee Penalty Other Pt. V 10 Particulars of the transactions for 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 State Integrat Cess 1 Tax Tax / ed Tax 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 ....
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....t 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 ~26~ 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. Instructions 4A 4B 4C 4D 4E 4F 4G 4I 4J 4K & 4L Aggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through 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 sepa....
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.... 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 8 of FORM GSTR-1 may be used for filling up these details. The value of no supply shall be declared under Non-GST supply (5F). Aggregate value of credit 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. 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 ame....
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.... 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. Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details. Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here. The difference between the total amount of input tax credit availed through FORM GSTR-3B and input 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....
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....hall be equal to 8D. Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here. The input tax credit as declared in Table 6E shall be auto-populated here. The total input tax credit which shall lapse for the current financial year shall be computed in this row. 6. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details. 7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM 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: ~ 30~ 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 Septe....
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.... for filling up these details. Aggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here. Aggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one 17 & 18 19 ~ 31~ eighty days of such supply shall be declared here. Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto 1.50 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 ....
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.... UT Tax 2 3 4 5 6 12 notes) Supplies/tax (outward) reduced through Amendments (-) (net of credit notes) Inward supplies liable to reverse Amendments (-) (net of credit 13 charge reduced through notes) 14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Integrated Tax Central Tax Description 1 Payable 2 State/UT Tax Cess Interest Pt. V Other Information 15 Particulars of Demands and Refunds Description Central Tax State Tax / UT Tax Integrate d Tax Cess Paid 3 Interest Penalty Late Fee / Other S 1 2 3 4 5 6 7 8 Total A Refund claimed Total B Refund sanctioned Total C Refund Rejected Total D Refund Pending Total E demand of taxes Total taxes F paid in respect of E above Total demands G pending out of E above 16 ~ 34 ~ 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 2 3 A Central Tax B State Tax Verific....
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....M GSTR-4 may be used for filling up these details. Aggregate value of all inward supplies received from registered persons on 8B ~36~ which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. Aggregate value of all goods imported during the financial year shall be declared here. 5. Part IV consists of the details of amendments made 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. and 14 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 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 Ann....
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....urnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) Reconciliation of Gross Turnover A Turnover (including exports) as per audited financial statements for the State/UT (For multi-GSTIN units under same PAN the turnover shall be derived 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 F Trade Discounts accounted for in the audited Annual 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 Year (-) J Credit notes accounted for in the audited Annual Financial 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 (-) 00 (-) ~38~ Adjustments in turnover under section 15 and rules (+/- M th....
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....(-) ITC availed as per audited financial statements or books of D account E ITC claimed in Annual Return (GSTR9) F Un-reconciled ITC ITC 1 13 Reasons for un-reconciled difference in ITC 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 Description 1 A Purchases B Freight/Carriage C Power and Fuel Imported goods D (Including received 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 H Employees' Cost (Salaries, wages, Amount of Value Total ITC 2 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 Q Any other expense 2 Total amount of R eligible ITC availed ITC claimed in ~ 41~ > Annual Return S (GSTR9) Un-reconciled ITC T (ITC 2) 15 Reasons for un reconciled difference in ITC A Reason 1 > B R....
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....r 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 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) V....
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....shall be declared here. 5N 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. 50 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. 5Q 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). 7 7A 7B 7C 7D 7E 7F 8 ~ 45 ~ 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). 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 o....
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....here 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 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 f....
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....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 (c) the cash flow statement for the period beginning from . ending on.g and attached herewith, of M/s ..(GSTIN). (Name),... .to ending on (Address), 2. Based on our audit I/we report that the said registered 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. (a) *I/we report the following observations/comments/ discrepancies / inconsistencies; if any: 3. (b) *I/we further report that, - ~ 48 ~ (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 ....
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....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) Place: Name of the signatory Membership No.. Date: Full address 1. 19. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:- Reference No. To, -FORM GST RVN-01 [See rule 109B] Date - GSTIN:.. Order No. - Date - Notice under section 108 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 ....