TaxTMI 
TaxTMI 
Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019.
X X X X Extracts X X X X
X X X X Extracts X X X X
....6 16th Mithunam 1194 1941 ആഷാഢം 10 10th Ashadha 1941 നമàµà´ªàµ¼ No. } 1444 S. R. O. No. 434/2019 G. O. (P) No. 93/2019/TAXES. Taxes (B) Department NOTIFICATION Dated, Thiruvananthapuram, 28th June, 2019, 13th Mithunam, 1194. 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 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 This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 2 30th June, 2017 and published as S. R. O. No. 377/2017 in the Kerala Gazette Extraordinary No. 1367 dated 30th June, 2017, namely:- RULES 1. Short title and commencement.-(1) These rules may be called the Kerala Goods and Services Tax (Fifth Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the official Gazette. 2. Amendment of the Rules.—In the Kerala State Goods and Services Tax Rules, 2017 (hereinafter refer....
X X X X Extracts X X X X
X X X X Extracts X X X X
....a) for the words, letters, symbols and figures “suppliers in Part C of FORM GSTR-2A and FORM- GSTR-4A†the word "deductees" shall be substituted; (b) the words "the due date of†shall be omitted; (c) after the words, letters, symbols and figure “FORM GSTR-7" the words “for claiming the amount of tax deducted in his electronic cash ledger after validation" shall be inserted; 8. In the said rules, rule 67, in sub-rule (2),— (a) the words, letters and figure "in Part C of FORM GSTR-2A" shall be omitted; (b) the words "the due date of†shall be omitted; (c) after the words, letters, symbol and figure “FORM GSTR-8" the words “for claiming the amount of tax collected in his electronic cash ledger after validation†shall be inserted. 9. In the said rules, in rule 87,— (a) in sub-rule (2), the second proviso shall be omitted. (b) in sub-rule (9),— (i) the words, letters, symbol and figures “in FORM GSTR-02†shall be omitted; (ii) the words and figures “in accordance with the provisions of rule 87†shall be omitted; (c) after sub-rule (12), with effect from a date to be notified....
X X X X Extracts X X X X
X X X X Extracts X X X X
....terly basis, as the case may be, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (3) The self-certified compiled information of invoices issued for the supply made during the month or the quarter, as the case may be, along with concerned purchase invoice shall be submitted along with the refund application; (4) The refund of tax paid by the said retail outlet shall be available if— This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ 5 (a) the inward supplies of goods were received by the said retail outlet from a registered person against a tax invoice; (b) the said goods were supplied by the said retail outlet to an outgoing international tourist against foreign exchange without charging any tax; (c) name and Goods and Services Tax Identification Number of the retail outlet is mentioned in the tax invoice for the inward supply; and (d) such other restrictions or conditions, as may be specified, are satisfied. (5) The provisions of rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. Explanation. For the purp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....after the words "the expression, “concerned State" means the State", the words, “or Union Territory†shall be inserted; (e) after sub-rule (4), the following sub-rule shall be inserted, namely:— "(5) (a) Notwithstanding anything contained in sub-rule (4), where upon receipt of the report of the Director General of Anti-profiteering referred to in sub-rule (6) of rule 129, the Authority has reasons to believe that there has been contravention of the provisions of section 171 in respect of goods or services or both other than those covered in the said report, it may, for reasons to be recorded in writing, within the time limit specified in sub-rule (1), direct the Director General of Anti-profiteering to cause investigation or inquiry with regard to such other goods or services or both, in accordance with the provisions of the Act and these rules. (b) The investigation or enquiry under clause (a) shall be deemed to be a new investigation or enquiry and all the provisions of rule 129 shall mutatis mutandis apply to such investigation or enquiry."; 18. In the said rules, in rule 138, in sub-rule (10),— (a) in the Table, in column (3), aga....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ore bank accounts". 23. In the said rules, for FORM GSTR-4, the following FORM shall be substituted, namely:— "FORM GSTR-4 [See rule 62] Return for financial year of registered person who has opted for composition levy or availing benefit of notification issued under G. O. (P) No. 66/2019/TAXES dated 30th March, 2019 and published as S. R. O. No. 256/2019 Aggregate turnover in the preceding Financial 1 GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. (a) Year (Auto populated) (b) ARN (c) Date of ARN 4. Inward supplies including supplies on which tax is to be paid on reverse charge Invoice Date details Value Rate Taxable value Integrated Tax Central Tax Amount of tax 2 4 5 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge) 4B. Inward supplies received from a registered supplier (attracting reverse charge) This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ UT Tax State/ CESS Place of supply (Name of State/UT) Year 9 4C. Inward supplies received from an unregistered supplier 4D. Import of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he end of such financial year. 3. Aggregate turnover of the taxpayer for the immediate preceding financial year would be auto-populated. 4. Table 4 to capture information, on a consolidated basis, related to inward supplies, rate-wise, GSTIN wise: (i) Table 4A to capture inward supplies from registered supplier other than those attracting reverse charge; (ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge; (iii) Table 4C to capture supplies from unregistered supplier; (iv) Table 4D to capture import of services. 5. Table 5 to capture details (and adjustments thereof) of outward supplies (including exempt supplies) and inward supplies attracting reverse charge including import of services as declared earlier in FORM GST CMP-08 during the financial year. 6. TDS/TCS credit received auto-populated in Table 7."; from deductor/e-commerce operator would be 24. In the said rules, in FORM GSTR-9,- (a) in the Table, in serial no. 8, in column 2, in row C, for the words, symbol and figures "to September, 2018", the figures and word “2018 to March 2019†shall be substituted; (b) in the Table, in Pt. V, in column 2, in th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lier", the figures and words "2018 to March 2019†shall be substituted; (C) against serial no. 13, for the words "to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlierâ€, the figures and words “2018 to March 2019†shall be substituted. This is a digitally signed Gazette. Authenticity may be verified through https://compose.kerala.gov.in/ " 13 25. In the said rules, after FORM GST PMT-07, with effect from a date to be notified later, the following form shall be inserted, namely:— FORM GST PMT -09 [See rule 87(13)] Transfer of amount from one account head to another in electronic cash ledger 1. GSTIN 2. (a) Legal name (b) Trade name, if any 3. ARN 4. Date of ARN 5. Details of the amount to be transferred from one account head to another (Amount in Rs.) Amount to be transferred from Amount to be transferred to Minor Amount Major Minor Amount Major head head available Head head transferred 1 2 3 Central tax, Tax 4 Central 5 6 Tax State/UT tax, Interest tax, State/ Interest Integrated tax, Penalty Cess UT tax, Integrated Pena....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Bank Account Type iii. Name of the Bank iv. Name of the Account Holder/Operator V. Address of Bank Branch vi. IFSC vii. MICR 9. Declaration: I. 15 as an authorized representative of (Name of Duty Free Shop/Duty Paid Shop - retail outlet) hereby solemnly affirm and declare that,- (i) refund has not been claimed against any of the invoices in respect of outward supplies submitted with this application (ii) the information given herein above is true and correct to the best of my knowledge and belief. Date: Place: Signature of Authorized Signatory: Name: Designation/Status Instructions: 1. Application for refund shall be filed on monthly/quarterly basis depending upon the frequency of furnishing of return by retail outlets. 2. Application shall be made in respect of one inward supply invoice only once. Therefore, it is advised that refund shall be applied only for those inward supply invoices the goods received against which have been completely supplied. 3. Applicant should ensure that all the invoices declared by him have the GSTIN of the supplier and the GSTIN of the respective Duty Free Shop /Duty Paid Shop (retail outlet) clearly marked on them. 4. ....