TaxTMI 
TaxTMI 
Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2020
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....he Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services:". 3. In the said rules, for rule 67A, the following rule shall be substituted, namely:- "67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details PART-I] LA GAZETTE DE L'ETAT of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging s....
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....es of goods received from SEZ units/developers) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A Year Month (Amount in Rs. all Tables) 3. Inward supplies received from a registered person including supplies attracting reverse charge GSTIN Trade/ Invoice details Ra Taxa Amount of tax of Place Supply GST GST GSTR Amend Tax Effectiv attracti R- R-1/5-3B ment perio e date supply ng 1/5 filing filing made, ifd in of date status any which cancella (Yes/ GSTIN amen tion, if of Legal supplier name te ble (% value NTy Da Val o.pe te ue ated tax (Name reverse peri Integr Cent Stat Ce of charge od ral ess State/ (Y/N) tax UT UT) No) Others) ded any 12345678 9 10 11 12 13 14 15 16 17 18 19 20 20 769 PART-I] LA GAZETTE DE L'ETAT 4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3) Details of original Documen Revised details Rat Taxa e ble (%) value Amount of tax Place Suppl GST GST GST Ame Tax Effe of y R-1/5 R-1/5 R-3B ndmeperio ctiv suppl attractperio filing filing nt d of e y ing d date status made origi date (Name revers of le....
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.... P 9 10 11 12 13 14 15 16 17 18 19 PART-C 9. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor/ Deductor Tax Amount Value Net amount Amount (Original / Revised) GSTIN of E- Commerce Name / E- period of received Commerce GSTR-7/ Gross Operator GSTR-8 value of liable for supplies TCS Integrated Central State /UT tax tax tax returned Operator Name (Original Amended) (Original Revised) 1 2 3 4 5 6 7 8 9 9A. TDS 9B. TCS PART-I] LA GAZETTE DE L'ETAT PART-D 10. Import of goods from overseas on bill of entry (including amendments thereof) ICEGATE Bill of entry details Reference date Amount of tax Amended (Yes/ No) Port code No. Date Value Integrated Cess tax 1 2 3 4 5 6 7 8 11. Inward supplies of goods received from SEZ units/developers on bill of entry (including amendments thereof) GSTIN of Trade/ICEGATE Bill of Entry details Amount of tax the Legal Reference Amended (Yes/No) Supplier name date Port No. Date Value Integrated code Cess tax (SEZ) 「┴ã€2ã€3ã€4〠5༠6à¼78 「9 10 Instructions: 1. Terms Used :- a. ITC Input tax credit b. ISD I....
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....ice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. In case, the supplier has cancelled his registration, the effective date of cancellation will be provided. i. The table consists of amendment to invoices (including invoice on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. Tax period in which the invoice was reported originally and type of amendment will also be provided. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available ....
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....ch the note was reported originally will also be provided. 773 774 LA GAZETTE DE L'ETAT 7 ISD credit received 8 Amendment to ISD credit received 9 TDS/TCS credit received i. The table consists of the details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6. ii. Document Type: o ISD Invoice 。 ISD Credit Note iii. If ISD credit note is issued subsequent to issue of ISD invoice, original invoice number and date will also be shown against such credit note. In case document type is ISD Invoice these columns would be blank iv. For every ISD invoice or ISD credit note, the period and date of FORM GSTR-6 in which such respective invoice or credit note has been declared and filed is being provided. v. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided. vi. The status of eligibility of ITC on ISD credit notes will be provided. i. The table consists of the details of the amendments to details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6. i. The table consists of t....
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....and negative ITC on account of amendment to import of goods in the current tax period. Inward supplies attracting reverse charge shall be reported in Part C of the table.". 10. In the said rules, in FORM GSTR-5A, - (i) against serial number 4 and entries relating thereto, the following entries shall be inserted, namely: - "4(a) ARN: 4(b) Date of ARN:"; (ii) for serial number 6, the following shall be substituted, namely: - 775 776 LA GAZETTE DE L'ETAT "6. Calculation of interest, or any other amount [PART-I (Amount in Rupees) Sr. No. Description Place of supply (State/UT) Amount due (Interest/ Other) 1 2 3 Integrated tax 4 Cess 5 1. Interest 2. Others Total (iii). for serial number 7, the following shall be substituted, namely:- "7. Tax, interest and any other amount payable and paid Sr. No. (Amount in Rupees) Amount paid Description Amount payable Integrat Cess Debit entry no. Integrated Cess ed tax tax 3 4 5 6 7 1 2 1. Tax Liability 2. Interest (based on Table 5 & 5A) (based on Table 6) 3. Others (based on Table 6) 11. In the said rules, in FORM GSTR-9, - (i) in the Table, - (a) against serial number 8C, in column 2,....
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....2019- 20" shall be substituted; (C) against serial number 6E, after the entry, the following entry shall be inserted, namely: - "For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only."; (D) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted.; (E) against serial number 8A, after the entry, the following entry shall be inserted, namely: - "For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on the 1st November, 2020 shall be auto-populated in this table."; 777 778 LA GAZETTE DE L'ETAT (F) against serial number 8C, for the entries, the following entry shall be substituted, namely:- "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) re....
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....TC which was reversed in the FY 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21."; (2) in the entry beginning with the word, letters and figures "For FY 2017-18" and ending with the words "an option to not fill this table.", for the letters, figures and word "FY 2017-18 and 2018-19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (e) in paragraph 8, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017- 18, 2018-19 and 2019-20" shall be substituted. 12. In the said rules, in FORM GSTR-9C, in the instructions, - (i) in paragraph 4, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (ii) in paragraph 6, in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18,....