TaxTMI 
TaxTMI 
Amendment in Rajasthan Goods and Services Tax (Fourteenth Amendment) Rules, 2018
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....name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.â€. 3. In the said rules, in rule 45, in sub-rule (3), after the words "received from a job workerâ€, the words, "or sent from one job worker to another†shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).". 5. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:- "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technol....
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.... following rule shall be inserted, namely:- Hey "138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,- (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or (b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him: Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard: 2 Pr....
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.... section 54(3)] No I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name Designation Statusâ€] DECLARATION [section 54(3)(ii)] I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies. Signature Name Designation Status 4 DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name - DECLARATION [rule 89(2)(g){ Designation Status (For recipient/supplier of deemed export) In case refund claimed by recipient ☠I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exc....
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....e [clause (ii) of first proviso to section 54(3)] Sl Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of invoices of outward supplies issued Tax paid on outward supplics на 6 GSTI N Da Taxa Inte Cen State No D Taxa Invoic Int Cent Statc N of 0. te ble grat tral the suppl ier * Valu ed Tax Tax Tax /Uni at ble e typc cgr ral Tax 0 Valu (B2B/ atc Tax /Unio 011 е B2C) d n territ Ta territ ory Tax 1234567891 11 12 13 14 15 ✗ ory Tax * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of Section 9 of RGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Sr. Invoice details Integrated tax Cess BRC No. No. Date Value Taxable Amt. FIRC No. Date Integrated Integrated tax and (Amount in Rs.) Net tax and Integrated CCSS cess tax and value involved involved CCSS in debit in credit (61-7-10- note, if any notc, if any 11) 1 2 3 4 5 6 7 8 9 10 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) ....
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.... Suppl (Amount in Rs.) Taxes re-assessed on transaction which were held inter State / intra-State supply subsequently Integrat Centr Stat Ces Place ed tax al tax c/ s of UT Suppl tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing Integrated tax Tax Payable Central 2 return 3 tax State/ UT tax Ccss 4 5 6 7 Annexure-2 Certificate [rule 89(2)(m)] This is to certify that in respect of the refund amounting to Rs.> claimed by M/s---- (Applicant's Name) GSTIN/ Temporary ID (in words) for the tax period , the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant. Signature of the Chartered Accountant/ Cost Accountant: Name: Membership Number: Place: Date: tres 9 - Note This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act. Ins....
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....stituted, namely:- "FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN/Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period From (if applicable) Amount of Refund Act To Tax Interest Penalty Fees Others Total Claimed (Rs.) Central tax State/UT tax Integrated tax Cess Total 7. Grounds of Refund (a) Claim (select from (b) drop down) (c) (d) (e) (f) (g) Excess balance in Electronic Cash Ledger Exports of services- with payment of tax Exports of goods / services- without payment of tax (accumulated ITC) ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)] On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) Recipient of deemed export supplics/ Supplier of deemed export supplies (h) On account of order Sl. Type of order Order No. No. Order date Order Issuing Authority Payment reference no.. if any (i) Assessment (i) (ii) Finalization of (iii) Provisio....
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....e SELF-DECLARATION [rule 89(2)(1)] (Applicant) having GSTIN/ temporary Id -----, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from- --to-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name - Designation/Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 8. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier. Place Date thes Annexure-1 Signature of Authorised Signatory (Name) Designation/ Status Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of go....
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....-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated Net input tax credit Adjusted total supply of goods and services turnover Refund amount (1×2÷3) 1 2 3 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports Sl. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient (Amount in Rs) Tax paid GSTIN of No. Date Taxable Value the supplier Integrated Tax Central State Tax/Union Cess Tax Territory Tax 1 2 3 4 5 6 7 8 9 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77(1) and 77(2), if any: Order No: Recipients GSTIN/ Invoice details UIN Details of tax paid on transaction considered as intra-State / inter-State transaction earlier Name (in case B2C) No. Date Value Taxable Integrated Central State/Cess Place tax UT of Supply tax tax Order Date: (Amount in Rs.) Taxes re-assessed on transaction which were held in....
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....e) Details of JTC for the financial year Description Ð¢ÑƒÑ€Ñ Central Statc Tax Tax / Integrate d Tax Cess UT Tax 1 2 3 4 5 6 A Details of ITC availed during the financial year Total amount of input tax credit availed through FORM > B Inward supplies (other than imports and inward supplies liable to reverse Inputs Capital Goods 18 ìžì‹ C D charge but includes services received from SEZs) Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inward supplies received from registered persons liable to reverse Input Services Inputs Capital Goods Input Services Inputs Capital Goods Ꭰcharge (other than B above) on which tax is paid and ITC availed Input Services Import of goods (including supplies Inputs E from SEZs) Capital Goods Import of services (excluding inward supplies from F SEZs) G Input Tax credit received from ISD H Amount of ITC reclaimed (other than B above) under the provisions of the Act I Sub-total (B to H above) J Difference (I A above) K any) L M N Transition Credit through TRAN-I (including revisions if Transition Credit through TRAN-II Any other ITC availed but not ....
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....nt on approval basis Details Taxable Value Central Tax State Tax / Integrate d Tax Cess UT Tax I 2 3 4 5 6 Supplies received from Composition A taxpayers B Deemed supply under Section 143 Goods sent on approval basis but not returned C HSN Wise Summary of outward suppl HSN Code UQC Total Quantit y Taxable Value Rate of Tax Central Tax State Tax / Integrate d Tax Cess UT Tax 1 2 3 4 5 6 7 8 9 HSN Code UQC Total Quantit y HSN Wise Suminary of Inward supp Taxable Rate of Tax Valuc 21 Central State Integrate Tax Tax / d Tax Cess UT Tax 1 2 3 4 5 6 7 8 9 Late fee payable and paid Description ] Payable Paid 2 3 Central Tax A State Tax B Verification: I hereby solemnly affirm and declare that the information given herein above is truc and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply. Place Signatory Date Signature Name of Authorised Designation Status 22 Pres Instructions: 1. Terms used: a. GSTIN: b. UQC: c. HSN: Goods and Services Tax Identification Number Unit Quantity Code Harmonized System of Nomenclature Code 2. It ....
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....ese details. Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details. 23 pres 4I 4J 4K & 4L 5A 5B 5C 5F Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Aggregate value of debit notes issued in respect of B to B supplics (4B), cxports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (41), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR....
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....includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be 24 pres 6C 6D 6E 6F 6G 6H 6J 6K 6L 6M 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below. Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details. Aggregate value of input tax credit availed on all inward supplics received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for....
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....it available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto- populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1. The input tax credit as declared in Table 6B and 6Hshall be auto-populated here. 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 July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. Aggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row ....
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....ction 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19. 8. Part VI consists of details of other information. The instructions to fill Part VI are as follows: Table No. 15A, 15B, 15C and 15D 15E, 15F and 15G 16A 16B 16C 17 & 18 19 Instructions Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims. Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 158 above shall be declared here. Aggregate value of dem....
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.... payable on reverse charge basis (net of debit/credit notes) for Description 1 Inward supplies liable to reverse charge A received from registered persons Inward supplies liable to reverse charge the financial year Central Tax Taxable Valuc 2 3 B received from unregistered persons C Import of services Net Tax Payable on D (A), (B) and (C) above 28 State Tax / UT Tax Integrated Tax Cess 4 S 6 Hies. 8 Details of other inward supplies for the financial year Inward supplies from A registered persons (other than 7A above) B Import of Goods Details of tax paid as declared in returns filed during the financials 9 Description 1 Total tax payable Paid 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Particulars of the transactions for the previous. Y declared in returns April toisesember aftan-velit EY or upto date of filing of annual return of brevious par whichever is Description Turnover Central State Tax/ Integrated Cess Tax UT Tax Tax 2 3 4 5 6 1 Supplies/tax (outward) declared 10 through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) Supplies/tax (outward) reduced 12 through....
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....B Aggregate value of all outward supplies net of debit notes / credit notes, not of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details. Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details. Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details. Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up ....
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....erson opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details. Late fee will be payable if annual return is filed after the due date."; 7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Annual Return" in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.". 18. In the said rules, forFORM GSTR 9C, the following form shall be substituted, namely:- Financial 1 Year 2 GSTIN "FORM GSTR-9C See rule 80(3) PART A Reconciliation Statement - Basic Details 32 3A Legal Name Trade Name 3B (if any) 4 Are you liable to audit under any Act? Her (Amount in in all tables) Reconciliation of turnover declared in audited Annual Financial Stateme turnover declared in Annual Return (GSTR) Reconciliation of Gross Turnover 5 A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) B Unbilled rev....
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....d 10 above) To be paid through Cash Central Description 1 Taxable Value tax State tax /UT tax Integrated tax 2 3 4 5 Cess, if applicable 6 5% 12% 18% 28% 3% 0.25% 0.10% Interest Late Fee Penalty Others (please specify) Reconciliation of Input Tax Credit (ITC Reconciliation of Net Input Tax Credit (ITC) ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts) A ITC booked in earlier Financial Years claimed in current B Financial Year (+) ITC booked in current Financial Year to be claimed in C subsequent Financial Years (-) D ITC availed as per audited financial statements or books of account E ITC claimed in Annual Return (GSTR9) F Un-reconciled ITC ITC 1 13 Reasons for un-reconciled difference in ITC A Reason 1 > B Reason 2 > C Reason 3 > 14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statementor books of account Description Valuc 35 Amount of Total ITC Amount of cligible ITC availed A Purchases 1 B Freight Carriage C Power and Fuel Imported goods D (Including received from SEZs) E Rent and Insurance F Goods lo....
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....ancial year in this statement is the financial year for which the reconciliation statement is being filed for. 4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statementwith the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows:- Table No. 5A 5B 5C 5D 5E 5F 5G 5H Instructions The turnover as per the audited Annual Financial Statementshall be declared here. There may be cases where multiple GSTINS (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statementincludes reference to books of accounts in case of persons / entities having presence over multiple States. Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. I....
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.... declared here. There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the CGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statementdue to difference in valuation of supplies shall be declared here. Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here. Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here. Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9). Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here. The table provides for reconciliation of taxable turnover f....
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....liation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- Table No. 12A 12B 12C 12D Instructions ITC availed (after reversals) as per the audited Annual Financial Statementshall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC for cach individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statementincludes reference to books of accounts in case of persons entities having presence over multiple States. Any ITC which was booked in the audited Annual Financial Statementof carlier financial year(s) but availed in the ITC ledger in the financial yearfor which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in carlier years but availed during Financial Year 2017-18. Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial....
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....ed that such liability shall be paid through electronic cash ledger only. I. PART B-CERTIFICATION Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit: * I/we have examined the- (a) balance sheet as on ......... (b) the *profit and loss account/income and expenditure account for the period beginning from to ending on ....., and (c) the cash flow statement for the period beginning from attached herewith, of M/s ..(GSTIN). (Name), ........ ..to ending on (Address), 2. Based on our audit I/we report that the said registered person- *has maintained the books of accounts, records and documents as required by the IGST/CGST/>GST Act, 2017 and the rules/notifications made/issued thercunder 42 *has not maintained the following accounts/records/documents as required by the . IGST/CGST/>GST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. (a) *I/we report the following observations/ comments / discrepancics / inconsistencies; if any: 3. (b) *I/we further report that, (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary fo....
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....eunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/>GST Act, 2017 and the rules/notifications made/issued thereunder: 1. 2. 3. 3. The documents required to be furnished under section 35 (5) of the CGST Act/RGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/RGST Act is annexed herewith in Form No.GSTR-9C. 4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *mc/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any: (a) (b) (c) **(Signature and stamp/Seal of the Auditor) Place: Name of the signatory Membership No.. Date: Full address 19. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:- Reference No. To, GSTIN:. Order No. - Date - "FORM GST RVN-01 [See rule 109B] Notice under section 108 Date - Whereas it has come to the notice of the undersigned that decision/order passed under this Act/the >Goods and Services Tax Act, 2017/the Integrated Goods and fog 44 Servi....