TaxTMI 
TaxTMI 
TaxTMI 
Sikkim Goods and Services Tax (Thirteenth Amendment) Rules, 2020
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....of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner. (2) The registered persons required to furnish return for every quarter under proviso to sub- section (1) of section 39 may furnish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to as the "IFF") electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st day of the month succeeding such month till the 13th day of the said month. (3) The details of outward supplies furnished using the IF....
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....ction 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal. (6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the common portal. (7) An auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of - (i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of furnishing of FORM GSTR-1 for the month; (ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR- 5 and details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6....
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....TR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the twentieth day of the month succeeding such tax period: Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month: Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, J....
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...., discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B. (3)Every registered person required to furnish return, every quarter, under clause (ii) of sub- rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month: Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commissioner: Provided also that while making a deposit in FORM GST PMT-06, such a registered person may - (a) for the first month of the quarter, take into account the balance in the electronic cash ledger. (b....
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....f Sikkim, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E), dated the 7th March, 2019" shall be omitted; (ii) in sub-rule (4), the words, figures, letters and brackets “or by availing the benefit of notification of the Government of Sikkim of Finance Department No. 02/2019- State Tax (Rate), dated the 7th March, 2019, published in the Gazette of Sikkim, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E), dated the 7th March, 2019†shall be omitted; (iii) in the explanation to sub-rule (4), the words, figures, letters and brackets “or opting for paying tax by availing the benefit of notification of the Government of Sikkim of Finance Department No. 02/2019- State Tax (Rate), dated the 7th March, 2019, published in the Gazette of Sikkim, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.189 (E), dated the 7th March, 2019." shall be omitted; (iv) sub-rule (6) shall be omitted. 7. In FORM GSTR-1, in the Instructions, after serial number 17, the following instruction shall be inserted, namely:- “18. It will be mandatory to specify the number of digits of HSN code for goods or se....
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....notes - B2B - Credit notes (Amendment) B2B Credit notes (Reverse charge) - B2B Credit notes (Reverse charge) (Amendment) ISD Credit notes ISD Credit notes (Amendment) 4. ITC Not Available Summary S.no. Heading Credit which may not be availed under FORM GSTR-3B Part A ITC Not Available Details GSTR-3B Table Integrated Central Tax (*) Tax (7) State/UT tax (*) Cess (Rs.) (Amount in in all sections) Advisory I All other ITC - Supplies from registered persons other than reverse charge NA B2B - Invoices B2B Debit notes B2B Invoices (Amendment) B2B Debit notes (Amendment) ISD Invoices ISD Amendment - Invoices Such credit shall not be taken in FORM GSTR-3B Such credit shall not be taken in FORM II Inward Supplies from ISD ÎΑ GSTR-3B Details Part B I III Inward Supplies liable for reverse charge 3.1(d) B2B - Invoices B2B-Debit notes B2B Invoices (Amendment) B2B - Debit notes (Amendment) ITC Reversal Others Details Instructions: B2B Credit notes B2B - Credit notes (Amendment) B2B Credit notes (Reverse charge) B2B Credit notes (Reverse charge) (Amendment) ISD Credit notes ISD Credit notes (Amendment) 1. Terms Used :- a....
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....oods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers. 5. It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B. 6. Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-2B. It is divided into following two parts: A. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B. B. Part B captures the summary of credit that shall be reversed in relevant table of FORM GSTR-3B. 7. Table 4 captures the summary of ITC not available as on the date of generation of FORM GSTR-2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to reverse credit on receipt of credit notes continues for such supplies. 8. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Tax payers shall ensure that a. No credit shall be taken twice for any document under any circumstances. b. C....
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....d for. Import of Goods the ICEGATE system. ii. iii. iv. V. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. The table also provides if the Bill of entry was amended. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available. vi. vii. Table 3 Part B i. Section I This section consists of the details of credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-1 and 5 Others ii. Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this value is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance. Table 4 Part A Section I All other ITC- Supplies from iii. registered persons other than reverse charge Table 4 Part A Section II This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers in their FORM GSTR-1 and 5. This table provides only the supplies on which ITC is not available. Thi....