TaxTMI 
TaxTMI 
Sikkim Goods and Services Tax (Twelveth Amendment) Rules, 2020.
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....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:". 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 o....
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....) 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 supp--lier Trade/ Legal name Invoice details Rate (%) Tax- able value Amount of tax Place of supply (Name of State/ UT) Supply attra- cting reverse charge (Y/N) GSTR- 1/5 period GSTR- 1/5 ....
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....ion, if any 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 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 attra -cting reverse charge (Y/N) GSTR- 1/5 period GSTR- 1/5 filing date GSTR- 3B filing status (Yes / No) Amen- dment made (GSTIN, Others) Tax period of original record Effe -ctive date of canc- ellation if any Type No. Date GSTIN of Supplier Trade / Legal name No. Note type Note supply type Date Value Inte-grated tax Central ....
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.... GSTIN of Deductor / GSTIN of E- Commerce Operator Deductor Name / Ecommerce Operator Name Tax period of GSTR-7 / GSTR-8 (Original / Amended) Amount received / Gross value (Original / Revised) Value of supplies returned Net amount liable for TCS Amount (Original / Revised) Integrated tax Central tax State /UT tax 1 2 3 4 5 6 7 8 9 9A. TDS 9B. TCS PART- D 10. Import of goods from overseas on bill of entry (including amendments thereof) ICEGATE Reference date Bill of entry details Amount of tax Amended (Yes/ No) ....
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....ing 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. iv. The status of filing of corresponding FORM GSTR-3B for FORM GSTR-1 will also be provided. v. 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 amendment made (GSTIN, others) and tax p....
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....TR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5^th 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. 6 Amendment to Debit/Credit notes(Amendment to 5) 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. 7 ISD credit received 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....
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.... ."; (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: - "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 report....
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....alues 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; (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 inser....
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....nserted, 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."; (II) against serial number 12, - (1) in the entry beginning with the word, 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; ....
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.... Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ". 15. In the said rules, in FORM GST DRC-01, after entry (c), 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....
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.... ". 18. In the said 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 (Plac+e of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total &nbs....