TaxTMI 
TaxTMI 
Puducherry Goods and Services Tax (Twelfth Amendment) Rules, 2020
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.... that the Government may, on the recommendations of the 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 s....
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....mely: - "FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies 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 o....
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.... amende Type N Dat No. Dat Integ Cent State/ 0. e e rated ral UT tax tax tax Cess 12345678910 11 12 13 14 15 16 8. Amendments to ISD credit details Original ISD Document Details Revised details Original ITC amount involved ISD ISD Amendme Tax ITC ISD invoice details (for ISD credit note only) GSTR GSTR nt made -6 -6 Period filing period Eligibilit of origina date record Typ No Dat GSTI Trade Typ No Dat No Dat Integrate CentraState Ces e e N of e ISD Legal name eed Tax Tax S UT Ta 1 2 3 4 5 6 7 8 X FP P P 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 P....
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....STR-1/5 in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of filing. For example, if a supplier files his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR- 1 for the month of November on 5th March 2020, the invoice will be reflected in FORM GSTR-2A of November 2019 for the recipient. The status of filing of corresponding FORM GSTR-3B for FORM GSTR-1 will also be provided. The table also shows if the invoice or debit note was amended by the supplier and if yes, then the tax period in which such invoice was amended, declared and filed. 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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....cipient irrespective of supplier's filing of FORM GSTR-1. For example, if a supplier files his credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR- 2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient. vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided. vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was amended, declared and filed. viii. In case, the supplier has cancelled his registration, the effective date of cancellation will be displayed. i. The table consists of the amendments to credit and debit notes (including credit/debit notes 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 note was reported originally will also be provided. 773 774 LA GAZETTE D....
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...."Total tax liability", the brackets and words "(including reverse charge liability, if any)", shall be inserted; (B)after serial number 10B and the entry relating thereto, the following serial number and entry shall be inserted, namely,- "10C. On account of inward supplies liable to reverse charge (ii) in the instructions, - (a) for paragraph 7, the following paragraph shall be substituted, namely:- "7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under: (i.) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; (ii.) for all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and (iii.) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies."; (b) in paragraph 8, in clause (ii), after the words, "invoice value is more than", the word "rupees", shall be inserted; (c) for paragraph 10, the following paragraph shall be substituted, namely: - "10. Table 10 cons....
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....dditional liability for the FY 2017- 18 or FY 2018-19", the word, letters and figures "or FY 2019-20" shall be inserted; (B) 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; (c) in paragraph 5, in the Table, in second column, - (A) against serial number 6B, after the entries, 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."; (B) against serial number 6C and serial number 6D, - (i) after the entry ending with the words "entire input tax credit under the "inputs" row only.", 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 servic....
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....furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2020 to September 2020 shall be declared here."; (II) against serial number 12, - (1) in the entry beginning with the word, letters and figures "For FY 2018-19" after the words "for filling up these details.", the following entry shall be inserted, namely: - "For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2019-20, the registered person shall have an option to not fill this table."; (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; [PART-I PART-I] LA GAZETTE DE L'ETAT (III) against serial number 13, - (1) in the entry beginning with the word, letters and figures "For FY 2018-19" after the....
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....x Turnover Tax Act POS No. rate Period (Place of Tax Interest Penalty Fee Others Total 1 2 3 From 4 To 5 6 7 8 9 10 11 12 13 Total 16. In the said rules, in FORM GST DRC-02, after entry (c), for the table, the following table shall be substituted, namely: - "Sr. Tax Turnover No. rate Tax Act POS Tax Interest Penalty Fee Other Total Period S (Place of Supply) From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total 17. In the said rules, in FORM GST DRC-07, after serial number 5, for the table, the following table shall be substituted, namely: - Sr. Tax Turnover No. Rate Tax Period From Act To POS (Place of Tax Interest Penalty Fee Others Total Supply) 1 2 3 4 5 6 7 8 9 10 11 12 13 Total 18. In the said rules, in FORM GST DRC-08, after serial number 7, for the table, the following table shall be substituted, namely: - "Sr. Tax Turnover Tax Period Act POS Tax Interest Penalty Fee Others Total No. Rate From To Supply of Total 4 5 6 7 8 ....