TaxTMI 
TaxTMI 
Sikkim Goods and Services Tax (Thirteenth Amendment) Rules, 2020
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....21 namely: - "59. Form and manner of furnishing details 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....
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....n Part C of FORM GSTR-2A electronically through the common portal (5) The details of tax collected at source furnished by an e-commerce operator under section 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....
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....rated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non- resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-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 cr....
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....radesh, Bihar, Sikkim, Arunachal Pradesh, succeeding Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi. month such quarter. (2)Every registered person required to furnish return, under sub-rule (1) shall, subject to the provisions of section 49, 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....
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....asis, electronically, on the common portal, from the first month of the quarter, succeeding the quarter during which his aggregate turnover exceeds 5 crore rupees. 7. In the said rules, in rule 62, (i) in sub-rule (1), the words, figures, letters and brackets “or 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; (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 Sikki....
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....ies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Credit may be availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax. If this is positive, credit may be availed under Table 4(A)(1) of FORM GSTR-3B. If this is negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. Details Part B ITC Reversal - Credit shall be reversed in relevant headings in GSTR-3B I Others 4(B)(2) If this is positive, Credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance. Details 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) 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 - Supp....
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....e taxpayers and the same has not been generated by the system. Taxpayers should self-assess and reverse such credit in their FORM GSTR-3B. 3. It may be noted that FORM GSTR-2B will consist of all the FORM GSTR-1s, 5s and 6s being filed by your suppliers, generally between the due dates of filing of two consequent GSTR-1 or furnishing of IFFs, based on the filing option (monthly or quarterly) as chosen by the corresponding supplier. The dates for which the relevant data has been extracted is specified in the SGST Rules and is also available under the "View Advisory" tab on the online portal. For example, FORM GSTR-2B for the month of February will consist of all the documents filed by suppliers who choose to file their FORM GSTR-1 monthly from 00:00 hours on 12th February to 23:59 hours on 11th March. 4. It also contains information on imports of goods 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 t....
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....to amendment in ISD Amendments – Invoices. Such credit shall be reversed in table 4(B)(2) of FORM GSTR-3B. This section consists of the details of supplies 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. Table 3 Part A i. Section III Inward Supplies ii. This table provides only the supplies on which ITC is available. liable for reverse charge 111. Table 3 Part A i. Section IV These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Credit may be availed under Table 4(A)(3) of FORM GSTR-3B on payment of tax. This section provides the details of IGST paid by you on import of goods from overseas and SEZ units/ developers on bill of entry and amendment thereof. These details are updated on near real time basis from This table shall consist of data on the imports made by you (GSTIN) in the month for which FORM GSTR-2B is being generated 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.....