TaxTMI 
TaxTMI 
Madhya Pradesh Goods and Services Tax (Amendment) Rules, 2023
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....¿à¤¨à¤¾à¤‚क 8 अगसà¥à¤¤ 2024 का अंगà¥à¤°à¥‡à¤œà¥€ अनà¥à¤µà¤¾à¤¦ राजà¥à¤¯à¤ªà¤¾à¤² के पà¥à¤°à¤¾à¤§à¤¿à¤•à¤¾à¤° से à¤à¤¤à¤¦à¥à¤¦à¥à¤µà¤¾à¤°à¤¾ पà¥à¤°à¤•à¤¾à¤¶à¤¿à¤¤ किया जाता है. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ के राजà¥à¤¯à¤ªà¤¾à¤² के नाम से तथा आदेशानà¥à¤¸à¤¾à¤°, वनà¥à¤¦à¤¨à¤¾ शरà¥à¤®à¤¾, उपसचिव. Bhopal, the 8th August 2024 No. CT/8/0007/2024-Sec-1-05(CT)(19) :In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act. 2017 (19 of 2017), the State Government, on the recommendations of the Council. hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Ru....
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....loaded 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." (ii) In sub-rule (5). after the words, brackets and figure "sub-rule (4)",the words, brackets, figure and letter "or sub-rule (4A)", shall be inserted. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 8 अगसà¥à¤¤ 2024 3. In the said rules, in rule 9, with effect from a date to be notified .- (i) in sub-rule (1), in the proviso, after clause (a), the following clause shall be inserted. namely: - "(aa) a person. who has undergone authentication of Aadhaar number as specified in sub- rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or"; (ii) in sub-rule (2), in the proviso, after clause (a). the following clause shall be inserted, namely: - "(aa) a person, who has undergone authenti....
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....°à¤¾à¤œà¤ªà¤¤à¥à¤°, दिनांक 8 अगसà¥à¤¤ 2024 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 attributable and such distribution shall be pro rata on the basis of the turnover in a State or turnover in a Union territory of such recipient, during the relevant period, to the aggregate of the turnover of all such recipients to whom such input service is attributable and which are operational in the current year, during the said relevant period; (e) the credit of tax paid on input services attributable to all recipients of credit shall be distributed amongst such recipients and such distribution shall be pro rata on ....
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....tributed 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: (1) 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 note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (j) and the amount attributable to any recipient shall be calculated in the manner provided in clause (f) and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6; (n) any input tax credit required to be reduced on account of issuance of a....
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....ing 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.". 10. 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; 11. In the said rules, in rule 48, in sub-rule (3), after the words. letters and figures "FORM GSTR-1", the words. letters and figures "or in FORM GSTR-1A, if any" shall be inserted; 12. In the said rules, in rule 59, - (i) after sub-rule (1), the following proviso shall be inserted, namely :- "Provided that the said person may, after furnishing the details of outward supplies of goods or service or bot....
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....e furnished by the registered person till the thirtieth day of June following the end of such financial year.". 15. In the said rules, in rule 78. after the words, letters and figures "supplier in FORM GSTR-I", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 16. 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 the date of its debit at the time of filing return.". 17. In the said rules, in rule 88C, in sub-rule (1), 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. 18. In the said rules, in rule 89, - (i) after sub-rule (1A), the following sub-rule s....
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....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;". 19. In the said rules, after rule 95, the following rule shall be inserted, namely: - "95B. Refund of tax paid on inward supplies of goods received by Canteen Stores Department. - (1) Notwithstanding anything contained in rule 95, a Canteen Stores Department under the Ministry of Defence, which is eligible to cla....
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....ance 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. 21. In the said rules, in rule 96A, --- (i) 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-I", the letters, words and figures ", as amended in FORM GSTR-1 A if any," shall be inserted. 22. In the said rules. for rule (110), the following rule shall be substituted, namely: - "110 Appeal to the Appellate Tribunal .- (1) An appeal to ....
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....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.". 23. In the said rules, for rule 111, the following rule shall be substituted, namely: - "111 Application to the Appellate Tribunal .- (1) An application to the Appellate T....
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....oval 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 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. ". 24. 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 ....
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....yable by a person under section 52 or section 73 or section 74 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130, has been paid by the said person through 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.". 27. In the said rules, in rule 163, in sub-rule (1), in clause (c), after the words, letter....
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....ituted. 30. In the said rules, after FORM GSTR-1. the following Form shall be inserted, namely: "FORM GSTR-1A [See proviso to rule 59(1)} Amendment of outward supplies of goods or services for current tax period [Financial Year] [Tax Period] 1. GSTIN 2. (a) Legal name of the registered person मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 8 अगसà¥à¤¤ 2024 (b) Trade name, if any 3. (a) ARN <Auto> (b) Date of ARN <Auto> 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 Valu e Integrat ed Tax Central Tax State 1 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)] 4B. Supplies attracting tax on reverse charge basis 5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than....
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.... Tax Cess No Da te No Da te 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 8 अगसà¥à¤¤ 2024 9A. Amendment of invoice/Shipping bill details furnished 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 UT Tax Cess 1 2 3 4 5 6 Tax period for being revised which the details are 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 Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in current tax period [(Net of refund vouchers, if any)] Rate Gross R....
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....¤¨à¤¾à¤‚क 8 अगसà¥à¤¤ 2024 52 (b) Supplies on which e- commerce operator is liable to pay tax u/s 9(5) 14A. Amendment to 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 Original details Revised details Net value of supplies Tax amount Month / Quarter GSTIN of e- GSTIN of e- commerce operator commerc e operator Integra ted tax Central tax State / UT tax Cess 1 2 3 4 5 6 7 8 9 (a) Supplies on which e- commerce operator is liable to collect tax u/s 52 (b) Supplies on which e- commerce 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 suppli er Type of recipient GST IN of supp lier GSTI N of recip ient Docu ment no. Docu ment date R at e Valu e of supp lies mad e Tax amount Pla ce of sup ply Integra ted tax Ce ntra 1 tax St at e / UT tax C e S S 1 2 3 4 5 6 7 8 9 10 11 1 2 13 Register ed Register ed ....
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....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 declared in FORM GSTR-I shall be made available in FORM GSTR-3B. In case of taxpayers opting for filing of quarterly returns the same shall be made available in FORM GSTR-3B (Quarterly) along with particular furnished in FORM GSTR-1 and IFF of Month M1 and M2 (if filed). 4. Amendment of a document which is related to change of Recipient's GSTIN shall not be allowed in GSTR-1A. 5. In addition to the GSTR-2B already generated, GSTR-2B shall also consist of all the supplies declared by the respective suppliers in GSTR-1A. However, supplies declared or amended in FORM GSTR-1A shall be made available in the next open FORM GSTR-2B. For example, (i) a supplier issues two invoices INVI and INV2 in the month of January 2023. Then he furnished the details of the invoice INVI on 8th Feb 2023 in FORM GSTR-1. However, he misses one invoice INV2 and furnishes the details of the same in FORM GSTR-1A on 15" Feb 2023. In this case, INVI will go to the FO....
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....itional 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 already declared in FORM GSTR-1. 10. 11(IT), 14A, 15A(I), 15A(II) · Taxpayers may amend details already declared in FORM GSTR- 1 of the current period.". 31. In the said rules, in FORM GSTR-2A,- (i) for the brackets, letters, words and figures "(From GSTRI, GSTR5, GSTR-6. GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)". the brackets. letters, words and figures "(From GSTR1, 1A, GSTR5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units / developers)" shall be substituted: (ii) in Part A. - (a) for the figures, letters and words "GSTR-1/5 period" wherever they occur, the figures. letters and words "GSTR-1/1A/5 period" shall be substituted; (b) for the figures, letters and words "GSTR-1/5 filing date" wherever they occur, the figures, letters and words "GSTR-1/1A/5 filing date" shall be substituted; (iii) under the heading Instructions, - ....
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.... Credit may be claimed in relevant headings in GSTR-3B I All other ITC - Supplies from registered persons other than reverse charge 4(A)(5) Net input tax credit may be availed under Table 4(A)(5) of FORM मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 8 अगसà¥à¤¤ 2024 S.No. Heading GSTR- 3B table Integrated Tax (Rs.) Centra 1 Tax (Rs.) State/U T tax (Rs.) Cess (Rs.) Advisory GSTR-3B. Detail S B2B - Invoices B2B - Debit notes ECO - Documents B2B - Invoices (Amendment) B2B Debit - notes (Amendment) II ECO - Documents (Amendment) Inward Supplies from ISD 4(A)(4) Net input tax credit may be availed under Table 4(A)(4) of FORM GSTR-3B. Detail S ISD - Invoices 3.1(d) 4(A)(3) ISD - Invoices (Amendment) HII Inward Supplies liable for reverse charge 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 मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिन....
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....¤¤à¥à¤°, दिनांक 8 अगसà¥à¤¤ 2024 S.n 0. Heading . GST R-3B Table Integr ated Tax (Rs.) Centra 1 Tax (Rs.) State/ UT tax (Rs.) Cess (Rs.) Det ails B2B - Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) payment of tax. Part BITC 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)]. Det ails 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) S.n 0. Heading GST R-3B Table Integr ated Tax (Rs.) Centra I Tax (Rs.) State/ UT tax (Rs.) Cess ®) Advisory Credit which may be reversed under FORM GSTR-3B Par ITC Reversed - Others t A I Det ails ITC Reversal on account of Rule 37A 4(B)( 2) Such credit shall be reversed and has to be reported in tab....
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....onthly/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. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 8 अगसà¥à¤¤ 2024 6. Table 3 captures the summary of ITC available as on the date of generation of GSTR-2B. It is divided into ....
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....ut 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- IA. 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 मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक ....
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....es 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 FORMGSTR-3B. मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 8 अगसà¥à¤¤ 2024 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 FORMGSTR-3B. Table 5 Part A Section 1 ITC Reversal on account of Rule 37A . This table shall be made available only....
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....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. 37. 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. 38. 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 Central tax State/UT tax 1 2 3 4 5 6 7 8 (ii) for....
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....l 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 मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 8 अगसà¥à¤¤ 2024 40. In the said rules, in FORM GSTR-9, - (A) in the Table; - (i) in Pt. II, - (a) in SI no 4, (1) after the entry relating to serial number G, the following serial number and entry relating thereto shall be inserted, namely: - "GI Supplies on which e-commerce operator is required to pay tax as per section 9(5) (including amendments, if any) [E-commerce operator to report] : (II) against serial number H, -for the letters and word "Sub-total (A to G above)", the letters, figures and word "Sub-total (A to GI above)" shall be substituted."; (b) in SI no 5, (I) after the entry relating to serial number C, the following serial number and entry relating thereto shall be inserted, namely: - C1 Supplies on which tax is to be paid by e- commerce operators as per section 9(5) [Supplier to report] (II) against serial number N, for the letter, fi....
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....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 the letters and figures "FY 2019- 20, 2020-21, 2021-22 and 2022-23", the letters, figures and word "FY 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24" shall respectively be substituted; (b) against serial numbers 7A. 7B, 7C, 7D, 7E, 7F, 7G and 7H, 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 8A, - (I) after the words "received from SEZs", the words "and supplies received from E-commerce operators" shall be inserted, (II) after the words "corresponding suppliers", the words "including e- commerce operators" shall be inserted and (III) the following entry shall be inserted at the end, namely: - "However, for FY 2023-24 onwards, the total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to the financial year for which the return is being furnished and reflected in table 3(I) of FORM GSTR-2B shall....
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....aimed 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 substituted: (iv) in paragraph 8, in the Table, in second column, - (a) against serial numbers, - (I) 15A, 15B. 15C and 15D, (II) 15E, 15F and 15G. (III)16A, (IV)16B and (V) 16C; for the figures and word "2021-22 and 2022-23" wherever they occur, the letters, figures and word "2021-22, 2022-23 and 2023-24" shall be substituted."; (b) against serial number 17 & 18, मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 8 अगसà¥à¤¤ 2024 (I) for the figures and word "2021-22 and 2022-23", the letters, figures and word "2021-22, 2022-23 and 2023-24" shall be substituted."; (II) after the figures, letters and words "FORM GSTR-1", the figures, letters and words"as amended by FORM GSTR-1A, if any" shall be inserted. 41. In the said rules, in FORM GSTR-9C,- (i) under the heading Instructions, - (a) in paragra....
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....t Credit Cred ent GSTR-1 document certificate remittance shipping No. cod Note/ it for the declared in No. certificate bill under e supplem Note month GSTR-3B for Rule 96 entary 1 the month (Y/N) invoice) supp leme ntary invoi ce (1 (2) (3) (4) (5) (6) (7) (8) (9) (10) (11 ) ) 43. In the said rules, after FORM RFD-10, the following Form shall be inserted, namely: - "FORM GST RFD-10A (See Rule 95B) Application for refund by Canteen Stores Department (CSD) 1. GSTIN : 2. Name : 3. Address : 4. Tax Period (Quarter) : From <DD/MM/YY>To <DD/MM/YY> 5. Amount of Refund Claim :< INR><In Words> 6. Details of inward supplies of goods received: GSTIN the Supplier ofType of the Document Invoice details / Debit Notes / CreditRate Notes Taxable Value Amount of Tax Invoices/Credit No. Date Value Integrated Central State Tax Notes/Debit notes Tax Tax 1 2 3 4 5 6 7 8 9 10 7. Total refund applied for: Central Tax State/UT Tax Integrated Tax Total <Total> <Total> <Total> <Total> 8. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Ac....
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.... I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom. Name of Applicant /Applicant Officer 454 (105) मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 8 अगसà¥à¤¤ 2024 Designation/ Status". 46. In the said rules, for the FORM GST DRC-01A. the following Form shall be substituted, namely :- "FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See Rule 142 (1A), (2A)] No .: Case ID No. Name Address Case Proceeding Reference No Intimation of liability under section 73(5)/section 74(5) Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below: Act Period Tax Interest Penalty Total CGST Act SGST/UTGST Act IGST Act Cess Total The grounds and quantificati....
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....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. Name Designation Jurisdiction Address Upload Attachment "; 47. In the said rules, in FORM GST DRC-01B,- (i) in Part A, in serial number 1, - (a) after the words, letters and figures "furnished by you in FORM GSTR-1", the words, letters and figures "as amended in FORM GSTR-IA, if any," shall be inserted; (b) in the table, for the figures, letters and words "FORM GSTR-1/IFF", the figures. letters and words "FORM GSTR-1/GSTR-1A/IFF" shall be substituted; (ii) in Part B, in serial number B, in the table, for the figures, letters and words "FORM GSTR-1/IFF" wherever they occur, the figures, letters and words "FORM GSTR-1/GSTR-1A/IFF" shall be substituted. 48. In the said rules, in FORM GST DRC-03,- (i) in Table, (a) for entry at serial number (3A), the following entry ....
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.... Auto> < Auto> < Auto> < Auto> 9. Reference no. of the order of demand against which payment was intended to be made (including rectification / appeal order) 10. Date of issue of the order <Auto> 11. Amount of demand <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> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> Total < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> 12. UNDERTAKING I hereby undertake that the payment made vide the FORM GST DRC-03 with unique ARN number mentioned मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 8 अगसà¥à¤¤ 2024 at S. No. 6 above. has actually been paid by me as `payment towards demand' intended to be paid against the demand (with unique ARN number of FORM GST DRC -07, or GST DRC-08 or FORM GST APL-04, as the case may be, mentioned at S. No. 9 above) and has not been used towards any ot....