TaxTMI 
TaxTMI 
Mizoram Goods and Services Tax (Amendment) Rules, 2024.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ber, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....GSTR-1A if any," shall be inserted. 7. In the said rules, in rule 37A, after the words, letters and figures "FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 8. In the said rules, with effect from a date to be notified, in rule 39, - (i) for sub-rule (1), the following sub-rule shall be substituted, namely: -- "(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely: -- (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) the amount of the credit distributed shall not exceed the amount of credit available for distribution; (c) the credit of tax paid on input services attributable to a recipient of credit shall be distributed only to that recipient; (d) the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients to whom the input service is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....- (i) in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively; (ii) in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient as referred to in clause (d) and (e); (k) the Input Service Distributor shall issue an Input Service Distributor invoice, as provided in sub-rule (1) of rule 54, clearly indicating in such invoice that it is issued only for distribution of input tax credit; (l) the Input Service Distributor shall issue an Input Service Distributor credit note, as provided in sub-rule (1) of rule 54, for reduction of credit in case the input tax credit already distributed gets reduced for any reason; (m) any additional amount of input tax credit on account of issuance of a debit no....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... year; or (b) if some or all recipients of the credit do not have any turnover in their States or Union territories in the financial year preceding the year during which the credit is to be distributed, the last quarter for which details of such turnover of all the recipients are available, previous to the month during which credit is to be distributed; (ii) the expression "recipient of credit" means the supplier of goods or services or both having the same Permanent Account Number as that of the Input Service Distributor; (iii) the term ''turnover'', in relation to any registered person engaged in the supply of taxable goods as well as goods not taxable under this Act, means the value of turnover, reduced by the amount of any duty or tax levied under entries 84 and 92A of List I of the Seventh Schedule to the Constitution and entries 51 and 54 of List II of the said Schedule.". 9. In the said rules, in rule 40, in sub-rule (1), in cause (e), after the words, letters and figures "FORM GSTR-1", the words, letters and figures "and in FORM GSTR-1A, if any," shall be inserted; 10. In the said rules, in rule 48, in sub-rule (3), after....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e due date of furnishing of FORM GSTR-1 for the current tax period;". 13. In the said rules, in rule 62, after sub-rule (1), the following proviso shall be inserted, namely: - "Provided that the return in FORM GSTR-4 for a financial year from FY 2024-25 onwards shall be required to be furnished by the registered person till the thirtieth day of June following the end of such financial year.". 14. In the said rules, in rule 78, after the words, letters and figures "supplier in FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 15. In the said rules, in rule 88B, after sub-rule (1), the following proviso shall be inserted, namely: - "Provided that where any amount has been credited in the Electronic Cash Ledger as per provisions of sub-section (1) of section 49 on or before the due date of filing the said return, but is debited from the said ledger for payment of tax while filing the said return after the due date, the said amount shall not be taken into consideration while calculating such interest if the said amount is lying in the said ledger from the due date till th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....horised Dealer-I Bank in respect of additional foreign exchange remittance received in respect of upward revision in price of exports along with copy of such foreign inward remittance certificate, along with a certificate issued by a practicing chartered accountant or a cost accountant to the effect that the said additional foreign exchange remittance is on account of such upward revision in price of the goods subsequent to exports and copy of contract or other documents, as applicable, indicating requirement for the revision in price of exported goods and the price revision thereof, in a case where the refund is on account of upward revision in price of such goods subsequent to exports; (bc) a reconciliation statement, reconciling the value of supplies declared in supplementary invoices, debit notes or credit notes issued along with relevant details of Bank Realisation Certificate or foreign inward remittance certificate issued by Authorised Dealer-I Bank, in a case where the refund is on account of upward revision in price of such goods subsequent to exports;". 18. In the said rules, after rule 95, the following rule shall be inserted, namely: - "95....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... accordance with provisions of sub-rule (3) of this rule, and such application shall be dealt with in accordance with the provisions of rule 89."; (ii) in sub-rule (2), after the words, letters and figures "contained in FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 20. In the said rules, in rule 96A, - (iii) in sub-rule (1), for clause (b), the following shall be substituted, namely:- "(b) fifteen days after the expiry of one year, or the period as allowed under the Foreign Exchange Management Act, 1999 (42 of 1999) including any extension of such period as permitted by the Reserve Bank of India, whichever is later, from the date of issue of the invoice for export, or such further period as may be allowed by the Commissioner, if the payment of such services is not received by the exporter in convertible foreign exchange or in Indian rupees, wherever permitted by the Reserve Bank of India."; (ii) in sub-rule (2), after the words, letters and figures "contained in FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 21. In the&....
X X X X Extracts X X X X
X X X X Extracts X X X X
....FORM GST APL-02 on removal of defects, if any, and the date of submission or uploading of such self-certified copy shall be considered as the date of filing of appeal. Explanation.-For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. (5) The fees for filing of appeal or restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of twenty five thousand rupees and a minimum of five thousand rupees: Provided that the fees for filing of an appeal in respect of an order not involving any demand of tax, interest, fine, fee or penalty shall be five thousand rupees. (6) There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112.". 22. In the said rules, for rule 111, the following rule shall be substituted, namely: - "111 Application to the Appellat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l be considered as the date of filing of appeal. Explanation 1.-For the purposes of this rule, the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. Explanation 2.-For the purposes of rule 110 and 111, 'Registrar' shall mean a Registrar appointed by the Government for this purpose, and shall include Joint Registrar, Deputy Registrar and Assistant Registrar. ". 23. In the said rules, after rule 113, the following rule shall be inserted, namely: - "113A Withdrawal of Appeal or Application filed before the Appellate Tribunal:-The appellant may, at any time before the issuance of the order under sub-section (1) of section 113, in respect of any appeal filed in FORM GST APL-05 or any application filed in FORM GST APL-07, file an application for withdrawal of the said appeal or the application, as the case may be, by filing an application in FORM GST APL-05/07W: Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal or the application, as the case may be, would be subject to the approval of the Appellate Tribunal and suc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rough an intimation in FORM GST DRC-03 under sub-rule (2), instead of crediting the said amount in the electronic liability register in FORM GST PMT -01 against the debit entry created for the said demand, the said person may file an application in FORM GST DRC-03A electronically on the common portal, and the amount so paid and intimated through FORM GST DRC-03 shall be credited in Electronic Liability Register in FORM GST PMT -01 against the debit entry created for the said demand, as if the said payment was made towards the said demand on the date of such intimation made through FORM GST DRC-03: Provided that where an order in FORM GST DRC-05 has been issued in terms of sub-rule (3) concluding the proceedings, in respect of the payment of an amount in FORM GST DRC-03, an application in FORM GST DRC-03A cannot be filed by the said person in respect of the said payment.". 26. In the said rules, in rule 163, in sub-rule (1), in clause (c), after the words, letters and figures "FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 27. In the said rules, with effect from a date to be notified, after the&nbs....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... [Financial Year] [Tax period] 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any 3. (a) ARN (b) Date of ARN 4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies covered by Table 6 (Amount in Rs. for all Tables) GSTIN/ UIN Invoice details Rate Taxable value Amount Place of Supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 4A. Supplies other than those [attracting reverse charge (including supplies made through e-commerce operator attracting TCS)] ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lies made through e-commerce operator attracting TCS] Place of Supply (Name of State) 8. Nil rated, exempted and non-GST outward supplies Description Nil Rated Supplies Exempted (Other than Nil rated/non- GST supply) Non-GST supplies 1 2 3 4 8A. Inter-State supplies to registered persons 8B. Intra- State supplies to registered persons 8C. Inter-State supplies to unregistered persons 8D. Intra-State supplies to unregistered persons 9. Amendments to taxable outward supply details furnished in FORM- GSTR-1 for the current tax periods in Table 4, 5 and 6 [including debit and credit notes issued during current period and amendments thereof] Details of original document Revised details of document or details of original Debit or Credit Notes Rate Taxa ble Value Amount Place of supply G ST IN Do c. No . Do c. Da te GS TI N Docume nt Shipping bill Va lue Inte grat ed Tax Cent....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7 11B (1). Intra-State Supplies (Rate Wise) 11B (2). Inter-State Supplies(Rate Wise) II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for current tax period [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 11A (1) 11A (2) 11B (1) 11B (2) 12. HSN-wise summary of outward supplies Sr. No. HSN Description UQC Total Quantity Rate of Tax Total Taxable Value Amount Integrated....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply Original details Revised details Net value of supplies Tax amount Month / Quarter GSTIN of e-commerce operator GSTIN of e-commerce operator Integrated tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 (a) Supplies on which e­commerce operator is Liable to collect tax u/s 52 (b) Supplies on which e­commerce operator is liable to pay tax u/s 9(5) 15. Details of the supplies made through e-commerce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report] Type of supplier Type of recipient GSTI N of suppl ier GSTI N of recipi ent Docum ent no. Docum ent date Ra te Valu e of suppl ies made Tax amount Place of supply Integra ted tax ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Unregistered instructions for filing of GSTR-1A: 1. it is an additional facility provided to add any particulars of current tax period missed out in reporting in FORM GSTR-1 of current tax period or amend any particulars already declared FORM GSTR-1 of current tax period (including those declared in iFF, for the first and second months of a quarter, if any,for quarterly taxpayers)The form is an optional form without levy of late fees. 2. The FORM will be available on the portal after due date of filing of FORM GSTR -1 or the actual date of filing of FORM GSTR -1 ,whichever is later, till filing of corresponding FORM GSTR-3B of the same tax period. Similarly, for quarterly taxpayers, the FORM GSTR-1A shall be opened quarterly after filing of the FORM GSTR-1 (Quarterly) or the due date of filing of FORM GSTR -1 ( Quaterly),whichever is later, till filing of FORM GSTR-3B of the same tax period. 3. The particulars declared in FORM GSTR-1A along with particulars declar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ady declared in FORM GSTR-1. 9A and 9C • Amendment of values reported in table 4A, 4B, 5, 6A, 6B 6C and 9B in IFF, for the first and second months of a quarter, if any, and FORM GSTR-1 of the current tax period. 12 • HSN details as per additional/amendments details reported in FORM GSTR 1A shall be declared here. In case of any downward amendment, entry can be made with the minus sign for the differential part. 11A(1) & 11A(2), 11B(1) & 11B(2) • Taxpayers may declare details of advances received or adjusted for the current tax period other than those already declared in FORM GSTR-1. • In case a POS with any combination of rate has already been declared in FORM GSTR-1, then a new rate cannot be added through these tables and the taxpayer will have to use amendment Table 11(II) as the case may be. 14 • Taxpayers may declare additional details of supplies made through e-commerce operator for the current tax period 15 • ECO Taxpayers may declare additional details of supplies for unregistered recipients (rate wise) for the current tax period other than those alr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (2) for the figures, letters and words "filing of FORM GSTR-1", the figures, letters and words "filing of FORM GSTR-1/1A" shall be substituted; (D) against serial number 6, in second column, in serial number (i), for the figures, letters and words "FORM GSTR-1 and 5", the figures, letters and words "FORM GSTR-1, 1A and 5" shall be substituted. 31. In the said rules, for FORM GSTR-2B, the following Form shall be substituted, namely:- "FORM GSTR-2B [See rule 60(7)] Auto-drafted ITC Statement (From FORM GSTR-1/IFF including E-Commerce supplies, GSTR-1A, GSTR-5, GSTR-6 and Import data received from ICEGATE) Financial Year Month 1. GSTIN 2(a). Legal name of the registered person 2(b). Trade name, if any 2(c). Date of generation 3. ITC Available Summary (Amount in Rs. for all tables) S.No. Heading GSTR- 3B table Integrated Tax (Rs) Central Tax (Rs) State/UT tax (Rs) Cess (Rs) Advisory Credit which may be availed under FORM GSTR-3B Part A ITC Available - Credit may be claimed in relevant headings in GSTR-3B I ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....p; Credit Notes shall be net-off against relevant ITC available tables [Table 4A(3,4,5)]. Liability against Credit Notes (Reverse Charge) shall be net-off in Table 3.1(d). Details B2B - Credit notes 4(A)(5) B2B - Credit notes (Amendment) 4(A)(5) B2B - Credit notes (Reverse charge) 3.1(d) 4(A)(3) B2B - Credit notes (Reverse charge) (Amendment) 3.1(d) 4(A)(3) ISD - Credit notes 4(A)(4) ISD - Credit notes (Amendment) 4(A)(4) 4. ITC Not Available Summary (Amount in Rs in all sections) S.no . Heading GSTR -3B Table Integr ated Tax (Rs) Central Tax (Rs) State/ UT tax (Rs) Cess (Rs) Advisory Credit which may not be availed under FORM GSTR-3B Part A ITC Not Available I All other ITC - Supplies from registered persons other than reverse charge 4(D)(2) Such credit ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....;ITC Reversal Summary (Rule 37A) (Amount in Rs in all sections) S.no Heading GSTR- 3B Table Integra ted Tax (Rs) Central Tax (Rs) State/ UT tax (Rs) Cess (Rs) Advisory Credit which may be reversed under FORM GSTR-3B Part A ITC Reversed - Others I ITC Reversal on account of Rule 37A 4(B)(2) Such credit shall be reversed and has to be reported in table 4(B)(2) of FORM GSTR-3B. Details B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) Instructions: 1. Terms Used :- a. ITC - Input tax credit b. B2B - Business to Business c. ISD - Input service distributo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iew Advisory" tab on the online portal. 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 the summary of ITC available as on the date of generation of 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 net-off from relevant table of FORM GSTR-3B. 7. Table 4 captures the summary of ITC not available as on the date of generation of GSTR-2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B but to be reported as ineligible ITC in Table 4(D)(2) of FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to net-off credit on receipt of credit notes continues for such supplies. 8. Table 5 captures the summary of ITC to be reversed under Rule 37A on or b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....3B. Table 3 Part A Section III Inward Supplies liable for reverse charge i. 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/IFF and GSTR-1A. ii. This table provides only the supplies on which ITC is available. iii. 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. iv. Negative credit, if any, may arise due to amendment in B2B - Invoices (Reverse Charge) and B2B - Debit notes (Reverse Charge). Such credit shall be net-off in Table 4(A)(3) of FORM GSTR-3B. Table 3 Part A Section IV Import of Goods i. 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 the ICEGATE system. ii. This table shall consist of data on the imports made by you (GSTIN) in the month for which GSTR-2B is being generated for. iii. The ICEGATE reference....
X X X X Extracts X X X X
X X X X Extracts X X X X
....it notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-1/IFF, GSTR-1A and GSTR-5. ii. This table provides only the credit notes on which ITC is not available. iii. Such credit notes shall be net-off from relevant ITC available tables [Table 4A(3,4,5)] of FORMGSTR-3B. Table 5 Part A Section I ITC Reversal on account of Rule 37A i. This table shall be made available only in FORM GSTR 2B of the September (made available in October). ii. The table shall contain details of Input Tax Credit required to be reversed in respect of invoices or debit notes of previous financial year as per Rule 37A. iii. Credit auto populated in this table shall be reversed in FORM GSTR-3B and is to be reported in Table 4(B)(2) of FORM GSTR-3B.". 32. In the said rules, with effect from date to be notified, in FORM GSTR-3B, - (a) For Table 6.1, the following Table shall be substituted; Description Tax Payable Adjustment of negative liability of previous tax period Net Tax Payable (2-3) Tax paid through ITC Tax paid in cash ....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., letter and word " Rs. 1 lakh" shall be substituted; (iii) under the heading Instructions,- (a) in serial number 7, in clause (ii), for the figures and letters "Rs. 2,50,000", the figures and letters " Rs. 1,00,000" shall be substituted. (b) in serial number 8, in clause (ii), for the figures, letters and words "Rupees 2.5 lakhs", the figure, letter and word " Rs. 1 lakh" shall be substituted. (c) in serial number 9, for the figures, letters and words "Rs 250000/-", the figure and letter "Rs. 100000/-" shall be substituted. 36. In the said rules, in Form GSTR-6A, for the brackets, letters, words and figures "(Auto-drafted from GSTR-1, GSTR-5 and GSTR-7)", the brackets, letters, words and figures "(Auto-drafted from GSTR-1, GSTR-1A, GSTR-5 and GSTR-7)" shall be substituted. 37. In the said rules, with effect from a date to be notified, in Form GSTR-7,- (i) for Table 3, the following Table shall be substituted, namely;- GSTIN of deductee Invoice/ document details Amount paid to deductee liable for TDS Amount of tax deducted at source No. Date Value Integrated tax ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 8 3A. Supplies made to registered persons 3B. Supplies made to unregistered persons (b) for serial number 4, the following shall be substituted, namely:- "4. Amendments to details of supplies in respect of any earlier statement Original details Revised details Month GSTIN of supplier GSTIN of supplier Details of supplies made which attract TCS Amount of tax collected at source Place of Supply (POS) Gross value of supplies made Value of supply returned Net amount liable for TCS Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9 10 4A. Supplies made to registered persons ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(5) is to be reported by e-commerce operator. Table 15 and 15A of FORM GSTR-1 may be referred for filling up these details. (III) after the entry relating to serial number 5C, the following serial number and entry relating thereto shall be inserted, namely: - 5C1 Aggregate values of supplies (net of amendments) made by suppliers through e-commerce operators on which e-commerce operators are liable to pay taxes under section 9(5) is required to be reported here by supplier. Table 14(b) and 14A(b) of FORM GSTR-1 may be referred for filling up these details. (IV) in second column, against serial numbers 5D, 5E and 5F, the following entries shall be inserted at the end, namely: - 'For FY 2023-24, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the "exempted" row only.'; (V) in second column, against serial numbers 5H, 5I, 5J and 5K, for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted; (VI) in sec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....^th November, 2023 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.", the following entry shall be inserted, namely: - "For FY 2023-24, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2024 to October, 2024 filed upto 30^th November, 2024 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details."; ii. for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted; (c) against serial number 13, - (I) after the words, letters and figures "reclaimed in FY 2023-24, the details of such ITC reclaimed shall be furnished in the annual return for FY 2023- 24,", the following entry shall be inserted, namely: - "For FY 2023-24, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these deta....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of Invoice Port of export Code No . Date BRC / FIRC No. Date Remittance amount Amount Date of sanction (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Post export price increase supplementary invoices/ debit note & IGST payment details Additional export remittance details No . Date Total value of supplementary invoice Paid in FORM GSTR-3B return period Total additional IGST paid Interest paid on IGST amount BRC/ FIRC No. Date Additional remittance amount (12) (13) (14) (15) (16) (17) (18) (19) (20) Statement 9B [rule 89(2)(bc)] Refund Type: Details of debit/ credit notes/ supplementary invoice issued for export of goods S. N o. Type of document (Debit Note/ Credit Note/ supplementary invoice) Debit Note/ Credit Note/ supplem....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h the refund is being claimed, have been received by us for the purpose of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD and that no refund has been claimed earlier against any of the invoices against which refund has been claimed in this application. Date: Place: Signature of Authorised Signatory: Name: Designation / Status.". 43. In the said rules, for the header of FORM GST APL-02, the following header shall be substituted, namely: - "[See Rules 108(3), 109(2), 110(1) and 111(1)]". 44. In the said rules, after FORM GST APL-05, the following Form shall be inserted, namely: - "FORM GST APL-05/07 W [See rule 113A] Application for Withdrawal of Appeal /Application filed before the Appellate Tribunal 1. GSTIN: 2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 112) 3. Name and designation of the appellant (in case appeal is filed under sub-section (3) of section 112): 4. Order No.& Date: 5. ARN of the Appeal & Date: 6. Reasons for Withdrawal: ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bsp; Total The grounds and quantification are attached / given below: You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest in full by ........,failing which Show Cause Notice will be issued under section 73(1). OR You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest and penalty under section 74(5) by ........, failing which Show Cause Notice will be issued under section 74(1). In case you wish to file any submissions against the above ascertainment, the same may be furnished by......... in Part B of this Form. Signature..................... Name........................
X X X X Extracts X X X X
X X X X Extracts X X X X
....ST DRC-01A vide reference no. ---------- dated ----------, the payment made through FORM GST DRC-03 vide reference no. ------ dated --------.The said payment made by you has been found satisfactory and hence accepted. OR This has reference to the reply furnished vide reference no. ------ dated -------- in response to the communication issued in Part-A of Form GST DRC-01A vide reference no. ---------- dated ----------. along with the payment made through FORM GST DRC-03 vide reference no. ------ dated --------. The said submission and the payment made by you has been found satisfactory and hence accepted. OR This has reference to the reply furnished vide reference no. ------ dated -------- in response to the communication issued in Part-A of Form GST DRC-01A vide reference no. ---------- dated ----------. The said reply has been found satisfactory and hence accepted. Signature..................... Name..................... Designation.................. Jurisdiction .................. Address ............... Upload Attachment "; 46. In the said rules, in FORM GST DRC-01B,- ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....p; Legal name < Auto > 3. Trade name, if any < Auto > 4. ARN of DRC-03A < Auto > 5. Date of filing DRC-03A < Auto > 6. ARN of the DRC-03 through which payment made 7. Date of filing of DRC-03 < Auto > 8. Amount paid through DRC-03 < Auto > (Amount in Rs.) Sr. No. Tax Period Act Place of Supply (POS) Tax/ Cess Interest Penalty Fee ^ Others Total 1 2 3 4 5 6 7 8 9 10 < Auto> < Auto> ....