TaxTMI 
TaxTMI 
Gujarat Goods and Services Tax (Twelveth Amendment) Rules, 2020.
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be required to mention the Harmonised System of Nomenclature code for goods or services:". 3. In the said rules, for rule 67A, the following rule shall be substituted, namely: - "67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP- 08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies or statement through a short messaging service....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s of goods received from SEZ units / developers) Year Month 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A (Amount in Rs. all Tables) 3. Inward supplies received from a registered person including supplies attracting reverse charge GSTIN of supplier Trade/ Legal name details Invoice Rate (%) Taxable value Amount of tax Amount (Name ofState/ UT) Place of supply charge (Y/N) Supply attracting reverse GSTR-1/5 period GSTR-1/5 filing date (Yes/ No) GSTR-3B filing status (GSTIN, Others) Amendment made, if any Tax period in which amended if any Effective date of cancellation, No. Type Date Value Integrated tax Central tax State/ UT tax Cess 1 2 3 A U a 7 8 9 10 11 12 13 14 15 16 17 18 19 20 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 2 Trade/ Legal name 3 Type ISD document details 4 No. 5 Date ISD invoice details (for ISD credit note only) a No. 7 Date 8 Integrated tax ITC amount involved 9 Central tax 10 State/ UT tax 11 Cess 12 GSTR-6 Period 13 GSTR-6 filing date 14 Amendment made, if any 15 Tax Period in which amended 16 ITC Eligibility 8. Amendments to ISD credit details 1 Type Original ISD Document Details 2 No. 3 Date 4 GSTIN of ISD Revised details 5 Trade/ Legal name 6 Type 7 No. 8 Date 6 No. Original ISD invoice details (for ISD credit note only) 10 Date 11 Integrated Tax ITC amount involved 12 Central Tax 13 State/ UT Tax 14 Cess 15 ISD GSTR-6 Period 16 ISD GSTR-6 filing date 17 Amendment made 18 Tax period of original record 19 ITC Eligibility PART- C 9. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor/GSTIN of E-Commerce Operator Deductor Name/E-Commerce Operator Name ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd Heading Instructions 3 Inward supplies received from a registered person including supplies attracting reverse charge i. The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their FORM GSTR-1 and 5. ii. Invoice type : a. R- Regular (Other than SEZ supplies and Deemed exports) b. SEZWP- SEZ supplies with payment of tax c. SEZWOP- SEZ supplies without payment of tax d. DE- Deemed exports e. CBW - Intra-State supplies attracting IGST iii. For every invoice, the period and date of FORM GSTR-1/5 in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of filing. For example, if a supplier files his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the invoice will be reflected in FORM GSTR-2A of Nov....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e iv. Note supply type: o R- Regular (Other than SEZ supplies and Deemed exports) o SEZWP- SEZ supplies with payment of tax o SEZWOP- SEZ supplies without payment of tax o DE-Deemed exports o CBW - Intra-State supplies attracting IGST v. For every credit or debit note, the period and date of FORM GSTR-1/5 in which such credit or debit note has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's filing of FORM GSTR-1. For example, if a supplier files his credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient. vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided. vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such cred....
X X X X Extracts X X X X
X X X X Extracts X X X X
....m ICEGATE. Information on certain imports such as courier imports may not be available. 9. In the said rules, in FORM GSTR-5, - (i). in the table, - (a) in serial number 2, after entry(c), the following entries shall be inserted, namely: - "(d) ARN Auto Populated (e) Date of ARN Auto Populated."; (b) in serial number 10, - (A) in the heading, after the words, "Total tax liability", the brackets and words "(including reverse charge liability, if any)", shall be inserted; (B) after serial number 10B and the entry relating thereto, the following serial number and entry shall be inserted, namely, - "10C. On account of inward supplies liable to reverse charge ."; (ii) in the instructions, - (a) for paragraph 7, the following paragraph shall be substituted, namely: - "7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under: (i.) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; (ii.) for all inter-state B to C supplies, where invoice value is more than Rs. 2,50,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....p to specified period"; (b) against Pt. V, for the heading, the following heading shall be substituted, namely: - "Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period."; (ii) in the instructions, - (a) after paragraph 2, the following entry shall be inserted, namely,- "2A. In the Table, against serial numbers 4, 5, 6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here." (b) in paragraph 4, - (A) after the words, letters and figures, "that additional liability for the FY 2017-18 or FY 2018-19", the word, letters and figures "or FY 2019-20" shall be inserted; (B) in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (c) in paragraph 5, in the Table, in second column, - (A) against serial number 6B, after the entries, the following entry shall be inserted, namely: - ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... GGST Act, 2017."; (d) in paragraph 7, - (A) after the words and figures "April 2019 to September 2019.", the following shall be inserted, namely: - "For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020."; (B) in the Table, in second column, - (I) against serial number 10 & 11, after the entries, the following entry shall be inserted, namely: - "For FY 2019-20, Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2020 to September 2020 shall be declared here."; (II) against serial number 12, - (1) in the entry beginning with the word, letters and figures "For FY 2018-19" after the words "for filling up these details.", the following entry shall be inserted, namely: - "For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the brackets, word and letters "(accumulated ITC)", shall be omitted. 14. In the said rules, in FORM GST ASMT-16, for the table, the following table shall be substituted, namely: - `Sr. No. Tax Rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ", 15. In the said rules, in FORM GST DRC-01, after entry (c), for the table, the following table shall be substituted, namely: - "Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ", 16. In the said rules, in FORM GST DRC-02, after entry (c), for the table, the following table shall be substituted, namely :- "Sr. No. Tax rate Turnover Tax Period Act POS....