TaxTMI 
TaxTMI 
Kerala Goods and Services Tax (Fourteenth Amendment) Rules, 2020
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.... 1196 ധനൠ16 16th Dhanu 1196 പൌഷം 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....
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....rore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, 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....
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.... te pl y g dat sta P P of rev tus m d Ñа ers (Y ad nc N e es e fell ch ati m arg No G ri on e S g if of TI i an St/N N, n y, Ot a he 1 rs r TD V y Int a a CS Ce egr e ta 3 SS ptl e e u ate n d tax r STUP☑ C & E te t ta ALL t a 1 m e 12345678910 11 12 13 14 15 16 17 18 19 20 21 22 This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 5. Debit/Credit notes received during current tax period T Gra Credit/Debit Note Details R T at a Sd e X Te/ I L ( a % 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....
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.... ta X 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 ISD ISD Amendm|Tax ITC involved GST invoic GST ent made period R-6 of Eligibili e R-6 filing original ty date record Perio details (for ISD credit note P only) Typ N DatGSTI Trad Typ N Dat N Dat Integra Cent Stat Ce le o. e N of e/ le 0. e 0. e ted Tax ral e SS ISD Lega Tax Ta X 1234 nam le 5 9 10 17 18 19 678 11 12 13 14 15 16 This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 9 PART-C 9. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor Tax period Amount Value of Net Deductor Name / E- of GSTR-7 received / supplies amount Amount (Original / Revised) GSTIN of Commerce / GSTR-8 Gross returned liable Integrated Central State E- Operator (Original / value for tax tax Tax Commerce Name Amended) (Origi....
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....ce 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 This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 11 4 Amendment to Inward supplies received from a registered person including supplies attracting reverse charge (Amendment to table 3) vi. i. ii. i. 5 Debit/Credit ....
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....hrough https://compose.kerala.gov.in/ 12 vi. vii. viii. iii. iv. V. vi. i. GSTR-1/5 in which such credit or debit note 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 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. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided. 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. In case, the supplier has cancelled his registration, the effective date of cancellation will be displayed. The table consists of the amendments to....
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....CEGATE. Information on certain imports such as courier imports may not be available. (8) in FORM GSTR-5, - (i). in the table, - (a) in serial number 2, after entry (c), the following entries shall be inserted, namely: - "(d) ARN (e) Date of ARN Auto Populated Auto Populated.â€; (b) in serial number 10, - (A) in the heading, after the words, "Total tax liabilityâ€, 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/- This is a digitally signed Gazette. Authenticity ....
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....Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.â€; (ii) in the instructions, - (a) after paragraph 2, the following entry shall be inserted, namely,- "2A. In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here." (b) in paragraph 4, - (A) after the words, letters and figures, “that additional 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; This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 16 (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 2....
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.... filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the Kerala State Goods and Services Tax Act, 2017."; (d) in paragraph 7, – (A) after the words and figures "April 2019 to September 2019.", the following shall be inserted, namely: - (B) "For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020."; in the Table, in second column, - (I) against serial number 10 & 11, after the entries, the following entry shall be inserted, namely: - "For FY 2019-20, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2020 to September 2020 shall be declared here.â€; (II) against serial number 12, - This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 18 (1) in the entry beginning with the word, letters and figures “For FY 2018-19â€....
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....rs, 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, 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. (12) in FORM GST RFD-01, in Annexure-1, in Statement-2, in the heading the brackets, word and letters "(accumulated ITC)", shall be omitted. (13) in FORM GST ASMT-16, for the table, the following table shall be substituted, namely: - "Sr. Tax Turn No. Rate over Tax Period Act POS Tax (Place of Suppl Intere st Penalty Fee Others Total y) From To Ñл 5 6 7 8 9 10 11 12 13 1 2 3 4 Tot (14) in FORM GST DRC-01, after entry (c), for the table, the following table shall be substituted, namely: - This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 20 20 "Sr. Ta No. rat e r Turnove Tax Period ☠Ho T ....