TaxTMI 
TaxTMI 
Kerala Goods and Services Tax (Fourteenth Amendment) Rules, 2020
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....à´‚ 10 10th Pousha 1942 നമàµà´ªàµ¼ No. 3184 |} 31 G.O.(P) No.184/2020/TAXES. GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION Dated, Thiruvananthapuram, 31st December, 2020 16th Dhanu, 1196 S. R. O. No. 931/2020 In exercise of the powers conferred by section 164 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on recommendations of the Council, hereby makes the following rules further to amend the Kerala Goods and Services Tax Rules, 2017, issued under G.O.(P) No.79/2017/TAXES. dated 30th June, 2017 and published as S.R.O. No.377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:- This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 2 RULES 1. Short title and commencement.- (1) These rules may be called the Kerala Goods and Services Tax (Fourteenth Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 15th day of October, 2020. 2. Amendment of the Rules.- (1) In the Kerala Goods and Services Tax Rules, 2017 (hereinafter referred to as ....
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....nt, duly certified, in FORM GSTR-9C for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.". (4) with effect from the 20th day of March, 2020, in rule 138E, after the third proviso, the following proviso shall be inserted, namely: - “Provided also that the said restriction shall not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period February, 2020 to August, 2020.". (5) in rule 142, in sub-rule (1A), - a. for the words "proper officer shall", the words “proper officer may" shall be substituted; b. for the words "shall communicate", the word “communicate" shall be substituted. (6) in FORM GSTR-1, against serial number 12, in the Table, in column 6, in the heading, for the words "Total valueâ€, the words “Rate of Tax†shall be substituted. (7) for FORM GSTR-2A, the following form shall be substituted, namely: - "FORM G....
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....% bl Ne g OTS PP-1 1 i al fn a al CD > = 0 Amount of P S G G GST la up tax OSTRIS OSTATS da No) rs te u m Ð Ð = pl AM Ta Effe R- end X ctiv Τ 3B y R- R- filin nt att 1/ 1 g ra 5 5 cti pe fil ng rio in P re d g P ve 1 y ch N ar а ge me pe e ri date ma od of canc statu de, in S if W ellat (Yes any hi ion, (GS ch if ham TIN а any Oth en ers) de d m ( e Y/ N f) - S N N N D Zo ot ot e ty DEW at e ty ↠V In C Stat C te e e/ 1 gr nt UT u at ra tax CSSS e ed 1 ta ta X / 1 2 3 4 5678910 11 12 13 14 15 16 17 18 19 This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 20 20 21 7 6. Amendment to Debit/Credit notes (Amendment to 5) Details of original docume nt Revised details R RT a at e а H & = 0 % bl ) e al Amount of tax PSGGGATE S a e Ð USTR T T Τ e ✗ e C pl RR Rn y d 0 at 1/ 1/3 m f tr 5 5 Ð°Ñ P fi ti er n SUPP> 10 w g re 3BE Ð’ e fi pct. er iv io e padd dd nt of at li m or e io n n a ig of d = y ( V Î er e a se m Ñ e h of ar S....
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....its / 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 (SEZ) Port code No. Date Value Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 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 notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 4. Table wise instructions: Table No. and Heading 3 i. Inward supplies....
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....ctive date of cancellation will be provided. 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. 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. 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. If the credit/debit note has been amended subsequently, tax period in which the note has been amende....
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....d is being provided. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided. The status of eligibility of ITC on ISD credit notes will be provided. 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. 6 i. Amendment to Debit/Credit notes(Amendment to 5) ii. 7 i. ISD credit received ii. 8 Amendment to ISD credit received This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 13 9 TDS/TCS credit i. received ii. 10 & 11 Details of Import of goods from overseas on bill of i. ii. entry and from iii. SEZ units and developers and iv. their respective amendments 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.. A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit. 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. Th....
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....6. Calculation of interest, or any other amount Sr. No Description Place of supply (State/UT) (Amount in Rupees) 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: - â7. Tax, interest and any other amount payable and paid Sr. 52 Description No. Amount payable Integrated Cess Debit entry (Amount in Rupees) Amount paid Integrated tax Cess tax no. 1 2 3 4 5 6 7 This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 1. Tax Liability ☠(based on Table 5 2. Interest (based on Table 6) 3. Others (based on Table 6) 15 (10) in FORM GSTR-9, - (i) in the Table, - (a) against serial number 8C, in column 2, for the entry, the following entry shall be substituted, namely: - "ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZS) received during the financial year but availed in the next financial year up to specified period"; (b) against Pt. V, for the heading, the following heading shall be substi....
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....ion 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.; This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 17 (E) (F) 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."; 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) received during the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specif....
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....ny 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 This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 19 the letters, figures and word "FY 2017-18 and 2018-19â€, 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. (11) 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....