TaxTMI 
TaxTMI 
Manipur Goods and Services Tax (Twelveth Amendment) Rules, 2020
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....he Manipur Goods and Services Tax Rules, 2017 (hereinafter referred to as the said 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:â€. 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 supp....
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...."Rate of Tax†shall be substituted. 8. In the said 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) 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 3. Inward supplies received from a registered person including supplies attracting reverse charge GSTIN Trade/ Invoice of Legal supplier name details te able Kvalu %e NTy Da Val ope te ue Integ Cen StaC State/e rated tral te/es UT) charg RaTax Amount of tax Place Suppl GST GST GSTR Amend Tax Effecti of y R- R- -3B ment periove supply attrac 1/5 1/5 filing made, d in date of (Nam ting peri filing statu if any whic cancell e of revers od date s (GSTINh ation, (Yes/ ame if any No) Others nded tax tax UTs tax e (Y/N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 4. Amendment to Inward supplies received from a regi....
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....od Eligibil date any made, ifin ity which amend ed Typ N Dat No. Dat Inte Cen State/ Cess eo.e eg t UT rated ral tax tax tax 123456789 10 11 12 13 14 15 16 8. Amendments to ISD credit details Original ISD Document Details Revised details Origin al ISD ITC amount involved invoic e details (for ISD credit hote only) ISD ISD Amendm Tax ITC GST GST ent perio Eligibil R-6 R-6 made Peri filin od g d of ity origi nal date recor Ty N Dat GST Trad Ty N Dat N Da Integra pe b. e IN of Cent Stat Ce e/ pe o. e o. te ted Tax ral e/ ss Lega Tax UT ISD Ta Inam × e 1 23 4 5 6 78910 11 12 13 14 15 16 17 18 19 PART-C 9. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor Tax Deductor Name / E- period of Amount received Value of Net supplies amount Amount (Original / Revised) Commerce GSTR-7 / GSTIN of Operator GSTR-8 / Gross returned liable Integrated Central State E- Name Commerce Operator (Original Amended) / value (Ori....
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....A 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 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 am....
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.... GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the 9 6 Amendment Debit/Credit to notes(Amendment to 5) 7 ISD credit received 8 Amendment to ISD credit received 9 TDS/TCS credit received 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. ....
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....d 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: - 11 "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 ....
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....nd 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 services or report the entire remaining amount under the "inputs" row only."; 13 (ii) in the entry ending with the words, figures and letters "Table 6C and 6D in Table 6D only.", for the let....
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...., 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; against serial number 13, – (1) in the entry beginning with the word, letters and figures "For FY 2018-19" after the words, letters and figures "in the annual return 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....