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Goa Goods and Services Tax (Twelveth Amendment) Rules, 2020
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.... 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 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 service using the registered mobile number and the said return or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility. Explana....
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....ds 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 Trade/Legal name 1 2 3 4 5 No. Type Date Value Rate (%) co Taxable value 8 9 10 Integrated tax 5 Central tax 11 12 13 14 15 16 17 18 19 20 State/UT tax Cess (Name of State/UT Place of supply Invoice details Amount of tax Supply attracting reverse charge (Y/N) GSTR-1/5 period filing date GSTR-1/5 GSTR-3B filing status (Yes/No) Amendment made, if any (GSTIN, Others) Tax period in which amended cancellation, if any Effective date of 4. Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to 3) Details of original Document Revised details 1 N Date Legal name Taxable value Integrated Amount of tax Central tax State/UT (Name of State/UT) Place of supply Supply attracting reverse charge (Y/N) GSTR-1/5 period GSTR-1/5 filing date Amendment made (GSTIN, Others) status (Yes/....
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....t (including amendments thereof) received GSTIN of Deductor/ Deductor Name/ Tax period of GSTR-7/ /GSTIN of E- Commerce /E-Commerce Operator Name /GSTR-8 Amount received/ Value of Gross supplies value returned Amount (Original/Revised) Net Operator 1 9A. TDS (Original/ /Amended) 2 3 (Original /Revised) 4 amount liable for TCS Integrated Central State/UT tax tax tax 5 6 7 8 9 9B. TCS PART-D 10. Import of goods from overseas on bill of entry (including amendments thereof) ICEGATE Bill of entry details Amount of tax Reference date Port code 1 2 No. 3 Date 4 Value 5 Integrated tax 6 Cess 7 Amended (Yes/No) 8 11. Inward supplies of goods received from SEZ units/developers on bill of entry (including amendments thereof) GSTIN of the Trade/Legal ICEGATE Bill of Entry details Amount of tax Supplier name (SEZ) Reference date 1 2 3 Port code 4 Integrated Amended (Yes/No) No. Date Value Cess tax 5 6 7 8 9 10 Instructions: 1. Terms Used :- a. ITC - Input tax credit b. ISD Input Service Distributor 2. Important Advisory: FORM GSTR-2A is statement which has been generated on the basis of the informat....
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.... 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 in Table 4 of FORM GSTR-2A of December 2019. The original....
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....ORM GSTR-1 and 5. ii. Tax period in which the note was reported originally will also be provided. 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: â—‹ ISD Invoice â—‹ ISD Credit Note 1286 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. SERIES I No. 31 OFFICIAL GAZETTE GOVT. OF GOA _ (EXTRAORDINARY No. 2) 30TH OCTOBER, 2020 Table No. and Heading 8 Amendment to ISD credit received 9 TDS/TCS credit received 10 & 11 i. Instructions The table consists of the details of the amendments to details of the ISD ....
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....pees", shall be inserted; (c) for paragraph 10, the following paragraph shall be substituted, namely:― "10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period 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:— "6. Calculation of interest, or any other amount Sr. Description No. 1 2 1 Interest 2 Others Total (Amount in Rupees) Place of supply (State/UT) 3 Amount due (Interest/Other) Integrated tax 4 Cess 5 (iii) for serial number 7, the following shall be substituted, namely:― "7. Tax, interest and any other amount payable and paid (Amount in Rupees) Sr. No. Description Amount payable Integrated tax Cess 1 2 3 4 Debit entry No. 5 Amount paid Integrated tax Cess 6 7 1 Tax Liability ....
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.... services or report the entire remaining amount under the "inputs" row only."; (ii) in the entry ending with the words, figures and letters "Table 6C and 6D in Table 6D only.", 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; (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."; 1289 SE....
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....turn for FY 2019-20.", the following entry shall be inserted, namely:— "For FY 2019-20, 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 2020 to September 2020 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC 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 1290 SERIES I No. 31 _ OFFICIAL GAZETTE GOVT. OF GOA (EXTRAORDINARY No. 2) 30TH OCTOBER, 2020 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....