TaxTMI 
TaxTMI 
West Bengal Goods and Services Tax (Second Amendment) Rules, 2024.
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....inserted, namely: - "Provided further 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 not opted for authentication of Aadhaar number, shall be followed by 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 Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.". 3. In the said rules, in rule 21, - (i) in clause (f), 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; (ii) after clause (g), the following clause shall be inserted, namely: - "(ga) violates the provisions of third or fourth proviso to sub-rule (1) of rule 23; or". 4. In the....
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.... (ii) in sub-rule (4), with effect from 1st day of August, 2024, for the words "two and a half lakh rupees" wherever they occur, the words "one lakh rupees" shall be substituted; (iii) after sub-rule (4), the following sub-rule shall be inserted, namely: - "(4A) The additional details or the amendments of the details of outward supplies of goods or services or both furnished in FORM GSTR-1A may, as per the requirement of the registered person, include the - (a) invoice wise details of - (i) inter-State and intra-State supplies made to the registered persons; and (ii) inter-State supplies with invoice value more than one lakh rupees made to the unregistered persons; (b) consolidated details of - (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto one lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously.". 11. In the said rules, in rule 60, - (i) in sub-rule (1), after the words, letters and figur....
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....isions of rule 10B, before the expiry of two years from the relevant date as per clause (a) of Explanation (2) of section 54: Provided that the said application for refund can, in cases where the relevant date as per clause (a) of Explanation (2) of section 54 of the Act was before the date on which this sub-rule comes into force, be filed before the expiry of two years from the date on which this sub-rule comes into force."; (ii) in sub-rule (2), after clause (ba), the following shall be inserted, namely: - "(bb) a statement containing the number and date of export invoices along with copy of such invoices, the number and date of shipping bills or bills of export along with copy of such shipping bills or bills of export, the number and date of Bank Realisation Certificate or foreign inward remittance certificate in respect of such shipping bills or bills of export along with copy of such Bank Realisation Certificate or foreign inward remittance certificate issued by Authorised Dealer-I Bank, the details of refund already sanctioned under sub- rule (3) of rule 96, the number and date of relevant supplementary invoices or debit notes issued subsequent to t....
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....und filed in FORM GST RFD-01 in accordance with the provisions of rule 89. (3) The refund of tax paid by the applicant shall be available, if- (a) the inward supplies of goods were received from a registered person against a tax invoice and details of such supplies have been furnished by the said registered person in his details of outward supply in FORM GSTR-1 and the said supplier has furnished his return in FORM GSTR-3B for the concerned tax period; (b) name and Goods and Services Tax Identification Number of the applicant is mentioned in the tax invoice; and (c) goods have been received by Canteen Stores Department for the purpose of subsequent supply to the Unit Run Canteens of the Canteen Stores Department or to the authorised customers of the Canteen Stores Department.". 18. In the said rules, in rule 96, - (i) in sub-rule (1),- (a) in the proviso to clause (b), 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; (b) after clause (c), in the long line, the following proviso shall be inserted, namely: - "Provided t....
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.... of section 112, if any, shall be filed electronically in FORM GST APL-06: Provided that the memorandum of cross-objections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-05 and a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the p....
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....jections may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order. (3) The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. (4) Where the order appealed against is uploaded on the common portal, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under sub-rule (1): Provided that where the order appealed against is not uploaded on the common portal, the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-7 and a final acknowledgment, indicating appeal number shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal: Provided further that where the said se....
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....common portal in FORM GST ENR- 03 either directly or through a Facilitation Centre notified by the Commissioner and, upon validation of the details so furnished, a unique enrolment number shall be generated and communicated to the said person.". 24. In the said rules, in rule 142,- (i) in sub-rule (2), for the words, letters and figures "he shall inform the proper officer of such payment in FORM GST DRC-03 and the proper officer shall issue an acknowledgement, accepting the payment made by the said person in FORM GST DRC- 04", the words, letters and figures "he shall inform the proper officer of such payment in FORM GST DRC-03 and an acknowledgement, in FORM GST DRC- 04 shall be made available to the person through the common portal electronically." shall be substituted; (ii) in sub-rule (2A), after the words, letters and figures "FORM GST DRC-01A", the words, letters and figures ", and thereafter the proper officer may issue an intimation in Part-C of FORM GST DRC-01A, accepting the payment or the submissions or both, as the case may be, made by the said person" shall be inserted; (iii) after sub-rule (2A), the following sub-rule shall be inserted, na....
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.... shared with Central Identities Data Repository only for the purpose of authentication. 6. List of documents uploaded 7. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Signature Name of Authorised Signatory Date: For Office Use: Enrolment no  ....
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....bsp; 5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 1 lakh Place of Supply (State/UT ) Invoice details Rate Taxable Value Amount No. Date Value Integrated Tax Cess 1 2 3 4 5 6 7 8 5. Outward supplies (including supplies made through e-commerce operator, rate wise) 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Tax Central Tax State/UT Tax Cess No. Date Value No. Date Rate Taxable value Amt Rate Taxavle value Amt Rate Taxable value Amt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer &n....
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.... 9B. Debit Notes/Credit Notes [original] 9C. Debit Notes/Credit Notes [Amended] 10. Amendments to taxable outward supplies to unregistered persons furnished in FORM GSTR-1 for current tax periods in Table 7 Rate of tax Total Taxable value Amount Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 Tax period for which the details are being revised (current tax period should be auto populated here) 10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise] 10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) 11. Consolidated Statem....
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....nbsp; 3 Revised Invoice 4 Debit Note 5 Credit Note 6 Receipt voucher 7 Payment Voucher 8 Refund voucher 9 Delivery Challan for job work 10 Delivery Challan for supply on approval 11 Delivery Challan in case of liquid gas 12 Delivery Challan in cases other than by way of supply (excluding at S no. 9 to 11) 14. Details of the supplies made through e-commerce operators on which e-commerce operators are liable to collect tax under section 52 of the Act or liable to pay tax u/s 9(5) [Supplier to report] Nature of supply GSTIN of e-commerce operator Net value of supplies Tax amount Integrated tax Central tax....
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....details Revised details Rate Value of supplies made Tax amount Place of supply GSTIN of supplier supplier GSTIN of recipient Doc. no. Doc. date GSTIN of supplier GSTIN of recipient Doc. no. Doc. date Integrated tax Central tax State/ UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Registered Unregistered 15A (II). Amendment to 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, for unregistered recipients] Type of supplier Original details Revised details Rate Value of supplies made Tax amount Place of supply GSTIN of supplier Tax period GSTIN of supplier Integrate tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 ....
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....cipient for the month of February made available on 14th March 2023. (ii) a supplier issues two invoices INV3 and INV4 in the month of January 2023. Then he furnished the details of the invoice INV3 on 15th Feb 2023 in FORM GSTR-1. However, he declared INV 4 in FORM GSTR-1A on 16th Feb 2023. In this case, both INV3 and INV4 will be made available in FORM GSTR- 2B of the recipient for the month of February made available on 14th March 2023. 6. Instructions for specific tables :- Table No. Instructions 4A, 4B, 5, 6, 9B (for registered recipients) • Taxpayers may declare additional details of invoices / documents for the current tax period other than those already declared in FORM GSTR-1. 7 • Taxpayers may declare additional details of invoices/ documents 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 Table 7 and the taxpayer will have to use amendment facility in Table 10 for the same. 8 • Taxpayers may declare additional details of Nil rated, Ex....
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....nd 8" shall be substituted; (b) in paragraph 4, in the Table, - (A) against serial number 3, in second column, - (I) 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; (II) in serial number (iii), for the figures, letters and words "FORM GSTR-1/5", the figures, letters and words "FORM GSTR-1/ 1A and 5" shall be substituted; (III) in serial number (iv), for the figures, letters and words "FORM GSTR-1", the figures, letters and words "FORM GSTR-1/1A" shall be substituted; (B) against serial number 4, 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; (C) against serial number 5, in second column, - (I) 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; (II) in serial number (v),- (1) for the figures, letters and words "FORM GSTR-1 /5", the figures, letters and words ....
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....Amendment) III Inward Supplies liable for reverse charge 3.1(d) 4(A)(3) These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Net input tax credit may be availed under Table 4A(3) of FORM GSTR-3B on payment of tax. Details B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) IV Import of Goods 4(A)(1) Net input tax credit may be availed under Table 4(A)(1) of FORM GSTR-3B. Details IMPG - Import of goods from overseas IMPG (Amendment) IMGSEZ - Import of goods from SEZ IMGSEZ (Amendment) Part B ITC Available - Credit Notes should be net-off against relevant available headings in GSTR-3B ....
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....bsp; B2B - Invoices (Amendment) B2B - Debit notes (Amendment) Part B ITC Not Available - Credit notes should be net-off against relevant ITC available headings in GSTR-3B I Others 4(A) Credit Notes should be net-off against relevant ITC available tables [Table 4A(3,4,5)]. Details B2B - Credit notes 4(A)(5) B2B - Credit notes (Amendment) 4(A)(5) B2B - Credit notes (Reverse charge) 4(A)(3) B2B - Credit notes (Reverse charge) (Amendment) 4(A)(3) ISD - Credit notes 4(A)(4) ISD - Credit notes (Amendment) 4(A)(4) 5. ITC Reversal Summary (Rule 37A) (Amount in Rs. in all sections) Sl. No. Heading GSTR-3B Table Integrated Tax (Rs.) Central Tax (Rs.) State/UT tax (Rs.) Cess (Rs.) Advisory Credit which may be availed under....
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....at FORM GSTR-2B will consist of all the GSTR-1/IFFs,5s and 6s being filed by your respective supplier or by ECOs. Generally, this date will be between filing date of (Monthly/Quarterly)/ IFF for previous month (M-1) to filing date of GSTR-1(Monthly/Quarterly)/IFF for the current month (M). For example, GSTR-2B for the month of February will consist of all the documents filed by suppliers in their GSTR-1/IFF, 5 and 6 from 00:00 hours on 12th February to 23:59 hours on 11th March. It may be noted that for import of goods, the data is being updated on real time basis, therefore, imports made in the month (month for which GSTR-2B is being generated for) shall be made available. The dates for which the relevant data has been extracted is available under the "View 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 IT....
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....have been declared and filed by your suppliers or by ECOsin their FORM GSTR- 1/IFF, GSTR-1A and GSTR- 5. ii. This table displays only the supplies on which input tax credit is available. iii. Negative credit, if any may arise due to amendment in B2B - Invoices and B2B - Debit notes. Such credit shall be net-off in Table 4A(5) of FORM GSTR-3B. Table 3 Part A Section II Inward Supplies from ISD i. This section consists of the details of supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. ii. This table displays only the supplies on which ITC is available. iii. Negative credit, if any, may arise due to amendment in ISD Amendments - Invoices. Such credit shall be net-off in table 4A(4) of FORM GSTR 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 ....
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....rt A Section III Inward Supplies liable for reverse charge i. This section consists of the details of supplies liable for reverse charge, 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 not available. iii. These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. However, credit will not be available on such supplies. iv. Such credit shall be reported as ineligible ITC in Table 4D(2) of FORM GSTR-3B. Table 4 Part B Section I Others i. This section consists details of the credit 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 FORM GSTR-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....
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....rs, words and figures "(Auto-drafted from GSTR-1, GSTR-1A, GSTR-5 and GSTR-7)" shall be substituted. 34 . In the said rules, with effect from 1st day of August, 2024, in FORM GSTR-5,- (i) in serial number 6, in the heading, for the figures, letters and words "Rs. 2.5 lakh", the figures, letters and words " Rs. 1 lakh" shall be substituted; (ii) in serial number 7, in the table, in clause (7B), in the heading, for the figures, letters and words "Rs. 2.5 Lakh", the figure, 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. 35. 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)", ....
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....ected at source Place of Supply (POS) Gross value of supplie Value of supplies Net amount liable for Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 6 7 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 4B. Supplies made to unregistered persons &n....
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....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 second column, against serial number 5N, after the letters and word "on reverse charge basis.", the letters, figures and word "and supplies on which e-commerce operators are required to pay taxes under section 9(5)." shall be inserted."; (ii) in paragraph 5, in the Table, in second column, - (a) against serial numbers 6B, 6C, 6D and 6E, for ....
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....to 30th 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 details. However, any ITC which was reversed in the FY 2023-24 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2024-25, the details of such ITC reclaimed shall be furnished in the annual return for FY 2024-25."; (II) for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substitu....
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....mount BRC / FIRC No. Date Additional remittance amount (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (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. No. Type of document (Debit Note/ Credit Note/ supple-mentary invoice) Debit Note Credit Note supple-mentary invoice Date of document Document Declared in GSTR-1 for the month Tax liability paid/ITC claimed in respect of document declared in GSTR-3B for the month BRC/ foreign inward remittance certificate No. Date of BRC/ foreign inward remittance certificate Whether refund claimed for shipping bill under Rule 96 (Y/N) Details of such shipping Bill No. Date of such shipping bill Port of export code (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) &n....
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....PL-05/07 W [See rule 1134] 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: i. Acceptance of order of the First Appellate Authority. ii. Acceptance of order of an Appellate Tribunal/ Court on similar subject matter iii. Need to file appeal/application again after rectification of mistakes/omission in the filed appeal/application iv. Amount involved in appeal is less than the monetary limit fixed for Appeal as per provisions of sub- section (2) of section 112 v. Amount involved in the application is less than the monetary limit fixed for application as per the provisions of sub-section (1) of section 120 vi. Any other reason 7. Declaration (applicable in case appeal is filed under sub-section (1) of section 112): I/We < Taxpayer Name > hereby solemnly affirm and declare that the in....
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....w Cause Notice [See Rule 142 (2A)] Reference No. of Intimation: Date: Please refer to Intimation ID ........................... in respect of Case ID ........................... vide which the liability of tax payable as ascertained under section 73(5)/74(5) was intimated. In this regard, A. this is to inform that the said liability is discharged partially/ fully to the extent of Rs. ..................... through........................ and the submissions regarding remaining liability are attached / given below: OR B. the said liability is not acceptable and the submissions in this regard are attached / given below: Signature of Authorised Signatory Name........................... Designation / Status. ........................... Upload Attachment Part C [See Rule 142(2A)] Reference No. of Intimation: Date: To GSTIN...................................................... Name...................................................... Address...................................................... Acceptance of submission and/or payment made in reply to intimation made in Part-A of FOR....
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.... Export No. & Date: (ii) Amount of IGST paid on export of goods: (iii) Notification No. used for procuring inputs at concessional rate or exemption (in cases of chosen in drop down menu) (iv) Date of notification: (v) Amount of refund received: (vi) Amount of erroneous refund to be deposited: (vii) Date of credit of refund in Bank Account: "; (b) for the entry at serial number (5), the following entry shall be substituted, namely,- "5 Details of i. Audit ii. Inspection or investigation ii. After issuance of SCN/ Statement but before issuance of the order iv. Scrutiny, v. Intimation of tax ascertained through FORM GST DRC-01 A, vi. Payment made in response to FORM GST DRC -01 B, vii. Payment made in response to FORM GST DRC -01 C, viii. Deposit of Erroneous Refund of unutilized ITC, ix. Non-receipt of foreign remittance in respect of refund of unutilized ITC on export of goods under Rule 96B x. Others (specify) Reference No./ARN Date of issue/filing "., 47. In the said rules, after FORM GST DRC-03, the following Form sha....