TaxTMI 
TaxTMI 
Uttarakhand Goods and services tax (Twelth amendment) Rules, 2020
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.... rules, they shall come into force on the 15th day of October, 2020. Amendment in Rule 46 2. In the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), in rule 46, for the first proviso, the following proviso shall be substituted, namely :- "Provided that the Commissioner 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:" Amendment in Rule 67A 3. In the principal 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 Ch....
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....e word "communicate" shall be substituted. Amendment in FORM GSTR-1 7. In the principal rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in the heading, for the words "Total value", the words "Rate of Tax" shall be substituted. Amendment in FORM GSTR2A 8. In the principal rules, for FORM GSTR-2A, the following form shall be substituted, namely: - "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) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART-A (Amount in Rs. all Tables) 3. Inward supplies received from a registered person including supplies attracting reverse charge GSTIN of supplier Trade/ Legal name Invoice details Rate (%) Taxable value Amount of tax ....
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.... 6. Amendment to Debit / Credit notes (Amendment to 5) Details of original document Revised details Rate(%) Taxable value Amount of tax Place of supply (Name of State/UT) Supply attracting reverse charge (Y/N) GSTR- 1/5 period GSTR-1/5 filing date GSTR-3B filing status (Yes/No) Amendment made if any (GSTIN, Others) Tax period in which amended Effective date of cancellation, if any Type No. Date GSTIN of Supplier Trade/Legal name No. Note type Note supply type Date Value Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 PART B 7. ISD credit received GSTIN of ISD ....
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....sp; 11. Inward supplies of goods received from SEZ units / developers on bill of entry (including amendments thereof) GSTIN of the Supplier (SEZ) Trade/Legal name ICEGATE Reference date Bill of Entry details Amount of tax Amended (Yes/ No) Port code No. Date Value Integrated tax Cess 1 2 3 4 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 information furnished by your suppliers in their respective FORMS GSTR- 1,5,6,7 and 8. It is a dynamic statement and is updated on new addition/amendment made by your supplier in near real time. The details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of filing. 3. There may be scenarios where a percentage of the applicable rate of tax rate may be....
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....n including supplies attracting reverse charge (Amendment to table 3) 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 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. 5 Debit/Credit notes received during current tax period i. The table consists of the credit and debit notes (including credit/debit notes relating to transactions on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. If the cr....
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....r 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. 8 Amendment to ISD credit received 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. 9 TDS / TCS credit received i. The table consists of the details of TDS and TCS credit from FORM GSTR-7 and FORM GSTR-8 and its amendments in a tax period .. ii. A separate facility will be provided on the common portal to accept/reject TDS and TCS credit. 10 & 11 Details of Import of goods from overseas on bill of entry and from SEZ units and developers and their respective amendments i. The table consists of details of IGST paid on imports of goods from overseas and SEZ units / developers on bill of entry and amendment thereof. ii. The ICEGATE reference date is the date from which the r....
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...."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 (Amount in Rupees) Sr. No. Description Place of supply (State/UT) Amount due (Interest/ Other) Integrated tax Cess 1 2 3 4 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 (Amount in Rupees) Sr. No. Description Amount payable Debit entry no. Amount paid Integrated tax Cess Integrated tax Cess 1 2 3 4 5 6 7 1. Tax Liability (based on Table 5 & 5A) 2. Interest (based on Table 6) 3. Others (based on Table 6) Amendment in FORM GSTR-9 11. In the principal rules, in FORM GSTR-9, - (i) in the Table, - ....
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.....", 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 1 st November, 2020 shall be auto-populated in this table."; (F) against serial number 8C, for the entries, the following entry shall be substituted, namely :- "Aggregate value of input tax credit availed on al....
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....t 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 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. Amendment in FORM GSTR-9C 12. In the principal 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,....
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.... Amendment in FORM GST DRC-07 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. No. Tax Rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total Amendment in FORM GST DRC-08 18. In the principal rules, in FORM GST DRC-08, after serial number 7, for the table, the following table shall be substituted, namely: - "Sr. No. Tax Rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ....