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Seeks to notify the WBGST (Fourth Amendment) Rules, 2025.
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....r the words and figures "of section 9", insert the following :- "of the West Bengal Goods and Services Tax Act, 2017 or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017)". 4. In the said rules, with effect from the 1st day of October, 2025, in rule 91, for sub-rule (2), substitute the following sub-rule :- "(2). The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90: Provided that the proper officer, for reasons to be recorded in writing, may not grant refund on provisional basis and proceed with the order under rule 92: Provided further that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.". 5. In the said rules, in rule 110, - (a) in sub-rule (1), - (i) after the words "electronically and provisional acknowledgement", insert the words, letters and figures "in Part A of FORM GST APL-02A", (ii) Omit the p....
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....; (ii) in the second proviso, for the words "self-certified copy", substitute the words "self-attested copy". 8. In the said rules, in rule 113, for sub-rule (2), substitute the following sub-rule:- "(2) The Appellate Tribunal shall, along with its order under sub-section (1) of section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04A clearly indicating the final amount of demand confirmed by the Appellate Tribunal." 9. In the said rules, in FORM GSTR-9,- (a) in the Table, - (i) in Pt.III, under the heading "Details of ITC for the financial year", - (A) against serial number 6, under the heading "Details of ITC availed during the financial year",- (I) after the serial number A, and the entries relating thereto, insert the following,- "A1 ITC of preceding financial year availed in the financial year (which is included in 6A above) other than ITC reclaimed under rule 37 and rule 37A A2 Net ITC of the financial year =(A-A1)" ;" (II) in the entry against serial number H, omit the wo....
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....nbsp; Cess Interest Late fee Penalty Other (iii) in Pt. V, under the heading "Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period."- (A) for serial numbers 10, 11, 12, 13 and 14 and the entries relating thereto, substitute the following:- "10 Supplies / tax declared through Invoices / Debit Note / Amendments (+) 11 Supplies / tax reduced through Amendments / Credit Note (-) 12 ITC of the financial year reversed in the next financial year 13 ITC of the financial year availed in....
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....ng filed, shall not be reported here as this will be reported in the Table 6H below. Also, if any ITC which was claimed and reversed (other than due to rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here and this will not be reported in the Table 6H below."; (C) in second column, against table number 6B, - (I) after the words, figures, brackets and letters "separately under 6(H) below.", insert the following : - "However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC which was availed (for the first time) should be declared in this table. ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in Table 6H."; (II) for the figures and word "2022-23 and 2023-24", substitute the figures and word "2022-23, 2023-24 and 2024-25" ; (D) in second column, against table numbers 6C and 6D for the words and figures "2022-23 and 2023-24", substitute the words and figures "2022-23, 2023-24 and 2024-25,"; (E) in second column, against table number 6H, after the wo....
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....r any other reversal not specified in any row above shall be declared in 7H. For FY 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only."; (I) against table number 8B, after the words and brackets "(without the CA certification).", insert the following: - "However, for FY 2024-25 onwards, the input tax credit as declared in Table 6B shall be auto-populated here." ;. (J) in second column against table number 8H after the words "The input tax credit", insert the words "availed in the financial year"; (K) after table number 8H and the entries relating thereto, insert the following, - 8H1 Out of 8G, the input tax credit on Import of goods which is availed in next financial year shall be declared here. (v). in paragraph 7,- (A) after the words, letters and figures "filed upto 30th November, 2024" insert the following:- "From FY 2024-25 onwards, Part V consists of particulars of transactions for the financial year for which annual re....
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....aimed in next financial year, the details of such ITC reclaimed shall be furnished in the Table 6H of FORM GSTR-9 to be filed for next financial year only. The same shall not to be reported here ."; (vi) in paragraph 8,in the Table, in second column, against serial numbers "15A, 15B, 15C and 15D", "15E, 15F and 15G", 16A, 16B, 16C, and "17&18", for the figures and word "2022-23 and 2023-24", wherever they occur, substitute the figures and word "2022- 23, 2023-24 and 2024-25; (vii) in paragraph 9, for the word "only", substitute the words "or electronic credit ledger" . 10. In the said rules, in FORM GSTR-9C, - (a) in the Table,- (i) in Pt. II, under the heading "Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9) ", against serial number 7, under the heading " Reconciliation of Taxable Turnover",- (A) after the serial number D and the entries relating thereto, insert the following : - "D1 Supplies on which tax is to be paid by ecommerce operators as per sub-section (5) of section 9 [Supplier to report] "; ....
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....aid by ecommerce operators as per sub-section (5) of section 9 shall be declared here by the supplier."; (C) in second column, against table number 7E, for the words, figures, letters and brackets "reverse charge etc.) declared in Table 7B, 7C, 7D above.", substitute the words, figures, letters and brackets "reverse charge, supplies made sub-under section (5) of section 9 etc.) declared in Table 7B, 7C, and 7D and 7D1 above." ; (D) in second column against table 7F, for the letters, figures and brackets "(4N - 4G)", substitute the letters, figures and brackets "(4N - 4G- 4G1)"; (ii) in paragraph 6, in the Table- (A) in second column against table number 14, for the figures and word "2022-23 and 2023-24", substitute the figures and word "2022-23, 2023-24 and 2024-25,"; (C) after the table number 16 and entries relating thereto, insert the following:- "17 Late fee will be payable as per section 47(2)."; (iii) in paragraph 8, for the word "only", substitute the words "or electronic credit ledger." . 11. In the said rules, after FORM GST APL-02, insert the following Form :- "FORM GST APL-02A [See rules 110 and 111] ....
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.... the order and demand after issue of order by the Goods and Services Tax Appellate Tribunal Whether remand order: Yes / No Order Reference no.- Date of order 1. GSTIN/Temporary ID/UIN - 2. Appeal Case Reference no. - Date:- 3. Name of the appellant - 4. Name of the Respondent - 5. Order appealed against - a) Order Type - Demand, Registration, Refund, Enforcement, Refund & Others b) Ref Number - &n....
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.... 11. If remanded with directions: a) Remanded to: (specify authority to whom remanded. Adjudicating Authority, Appellate authority, Revisional authority, any other) b) Directions subject to which remanded, if any: (Free text, Max 1000 words) Section-III (Anti-profiteering) 12. Order In brief: (Drop -Down Values) a) Reduction in Price b) Return to Recipient of Amount not passed on, along with interest c) Deposit in Consumer Welfare Fund/s d) Penalty Imposed (Amount to be specified) e) Cancellation of Registration Place : Date: Signature Designation: Jurisdiction:" 13. In the said rules, for FORM GST APL-05, substitute the following Form :- "Form GST APL-05 See rule 110(1) Appeal to the Goods and Services Tax Appellate Tribunal 1. GSTIN/Temporary ID/UIN - 2. Name of the appellant - 3. Address of the appellant - 4. Respondent(s): (a) (b) (c) .............. (Specify designation and office of the respondent(s)) 5. Details of the authorised representative of the applicant: (a) Name ........................................... ....
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.... 19. Prayer 20. Details of demand created, disputed and admitted Particulars Central Tax State/UT Tax Integrated Tax Cess Total Amount Amount determined by Appellate/ Revisional authority, if any (A Amount admitted (B) Amount under dispute (C) (A- B) (Auto- populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL- 04, where it is system or as per alternate flow of order Amount deter- mined by Appellate/ Revisional authority, if any (A Amount admitted (B) Amount under dispute (C) (A- B) (Auto- populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL- 04, where it is system or as per alternate flow of order Amount deter- mined by Appellate/ Revisional authority, if any (A Amount admitted (B) Amount under dispute (C) (A- B) (Auto populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL- 04, where it is system or as per alternate flow of order Amount deter- mined by Appellate/ Revisional authority, if any (A Amount admitted (B) Amount under dispute (C) (A- B) (Auto- populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL- 04, where it is system or as per alternate flow of order Amount deter- mined by....
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....grated tax Central tax State/UT tax CESS 1 2 3 4 5 6 7 8 9 1 Integrated tax Cash Ledger Credit Ledger 2 Integrated tax Cash Ledger Credit Ledger 3 Integrated tax Cash Ledger Credit Ledger 4 Integrated tax Cash Ledger Credit Ledger (c) Interest, penalty, late fee and any other amount payable and paid: Sr. No. Description Amount Payable Debit entry Amount Paid Integrated tax Central tax State....
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.... Incorrect determination of the liability to pay tax on any goods or services or both Mention section and rule specified in Appellate/ Revisionary order 7 Whether applicant is required to be registered or has been granted suo-moto registration Mention section and rule specified in Appellate/ Revisionary order 8 Whether any particular thing done by the applicant results in supply of goods or services or both Mention section and rule and Schedule specified in Appellate/Revisionary order 9 Rejection/acceptance of application for registration Mention section and rule specified in Appellate/ Revisionary order 10 Rejection/acceptance of application for amendment to registration Mention section and rule specified in Appellate/ Revisionary order 11 Suspension of registration Mention section and rule specified in Appellate/ Revisionary order 12 Order dropping show-cause in relation to registration Mention section and rule specified in Appellate/ Revisionary order 13 Denial of facility to pay tax under composition scheme Mention section and rule specified ....
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....lated to seizure/confiscation of goods/books/ property or release of such goods/books/property Mention section and rule specified in Appellate/ Revisionary order 30 Order relating to rectification/withdrawal of an earlier order Mention section and rule specified in Appellate/ Revisionary order 31 Order creating/modifying/withdrawing demand under earlier law Mention section and rule specified in Appellate/ Revisionary order 32 Order permitting payment in instalments Mention section and rule specified in Appellate/ Revisionary order 33 Order relating to provisional attachment of property Mention section and rule specified in Appellate/ Revisionary order 34 Order imposing penalty Mention section and rule specified in Appellate/ Revisionary order 35 Order permitting compounding of any offense or withdrawing such order Mention section and rule specified in Appellate/ Revisionary order 36 Anti profiteering related matter 37 Others- 38 Issues related to Place of supply of goods and/or services ....
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....ication Number in case of a company, etc.) (e). Address of its Head Office and address of its principal place of business in State (f). GSTIN/Temp Id and date from which registered under GST (g). Nature of the business in which he/it is engaged (e.g. manufacturer /wholesaler /retailer / supplier of services, etc.) (h). Any other relevant fact in view of the appellant" Annexure E Statement of Facts (Case History) (indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell, Upload documents if necessary) Reference / acknowledgment no. Action By Date Brief Narration < Add rows, if required >" 14. In the said rules, for FORM GST APL-06, substitute the following Form:- "FORM GST APL-06 [See rule 110(2)] Cross-objections before the Appellate Tribunal under sub-section (5) of section 112 S.no Particulars 1 Appeal No. - &nb....
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.... Total Penalty Central Tax State/UT Tax Integrated Tax Cess Total Penalty Central Tax State/UT Tax Integrated Tax Cess Total Fees Central Tax State/UT Tax Integrated Tax Cess Total Other Central Tax State/UT Tax Integrated Tax Cess Total Refund Central Tax State/UT Tax Integrated Tax Cess Total 11 Reliefs claime....
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....lication for registration Mention section and rule specified in Appellate/ Revisionary order 10. Rejection/acceptance of application for amendment to registration Mention section and rule specified in Appellate/ Revisionary order 11. Suspension of registration Mention section and rule specified in Appellate/ Revisionary order 12. Order dropping show-cause in relation to registration Mention section and rule specified in Appellate/ Revisionary order 13. Denial of facility to pay tax under composition scheme Mention section and rule specified in Appellate/ Revisionary order 14. Cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 15. Rejection/acceptance of application for revocation of cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 16. Order accepting reply of taxpayer/order dropping show cause notice Mention section and rule specified in Appellate/ Revisionary order ....
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....Order creating/modifying/withdrawing demand under earlier law Mention section and rule specified in Appellate/ Revisionary order 32. Order permitting payment in instalments Mention section and rule specified in Appellate/ Revisionary order 33. Order relating to provisional attachment of property Mention section and rule specified in Appellate/ Revisionary order 34. Order imposing penalty Mention section and rule specified in Appellate/ Revisionary order 35. Order permitting compounding of any offense or withdrawing such order Mention section and rule specified in Appellate/ Revisionary order 36. Anti profiteering related matter 37. Others- 38. Issues related to Place of supply of goods and/or services Annexure B Summary of Reply (indicate Amount in INR, wherever quantified and wherever applicable) (Not exceeding 1000 characters in each cell) Sr. No. Issue related to As per order of adjudicating authority As determin....
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....C) 12. Grounds of appeal - 13. Prayer - 14. Category of case under dispute or Issues involved - (as per Annexure D ) 15. Details of demand: Central Tax State/UT Tax Integrated Tax Cess Total Amount Particulars Amount of demand as per the order of the adjudicating authority (A) (Auto- populated from APL-01/ DRC-07, where it is in the system OR to be manually filled in by appellant) Amount of demand determined by Appellate/ Revisional authority, if any (Auto- populated from columns , where it is in the system or to be manually filled in by appellant) Amount as per present appellant (c) Amount of demand as per the order of the adjudicating authority (A) (Auto- populated from APL-01/ DRC-07, where it is in the system OR to be manually filled in by appellant) Amount of demand determined by Appellate/ Revisional authority, if any (Auto- populated from columns , where it is in the system or to be manually filled in by appellant) Amount as per present appellant (c) Amount of demand as per the order of the adjudicating authority (A) (Auto- populated from APL-01/ DRC-07, where it is in the system OR to be manually fi....
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.... As per order of adjudicating authority As determined by Appellate/ Revisional authority As per stand of appellant before Tribunal As declared/ claimed by present Appellant 1 Registration 2 Revocation of cancellation of registration 3 Denial/blocking of ITC 4 Short or non-payment of tax 4 Erroneous refund 5 Levy of Penalty 6 Levy of interest or late fee or fine 7 Classification dispute (mention HSN in corresponding columns of this row) 8 Any other Annexure B About Respondent Constitution of Business Address Nature of Business Any other relevant fact GSTN/Temp ID Constitution of Business Any other constitution business Address Nature of business Any other relevant fact ....
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....; 13 Denial of facility to pay tax under composition scheme Mention section and rule specified in Appellate/ Revisionary order 14 Cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 15 Rejection/acceptance of application for revocation of cancellation of registration Mention section and rule specified in Appellate/ Revisionary order 16 Order accepting reply of taxpayer/order dropping show cause notice Mention section and rule specified in Appellate/ Revisionary order 17 Order of disqualification of GSTP/cancellation of enrolment of GSTP Mention section and rule specified in Appellate/ Revisionary order 18 Transfer/Initiation of recovery/ Special mode of recovery (all kinds of garnishee) Mention section and rule and Form of order specified in Appellate/ Revisionary order 19 Tax wrongfully collected/Tax collected not paid to Government. Mention section and rule specified in Appellate/ Revisionary order 20 Order of assessment including that of a non-filer or evading registration or protective assessment ....