TaxTMI 
TaxTMI 
Bihar Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
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....RM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.". 3. In the said rules, in rule 45, in sub-rule (3), after the words "received from a job worker", the words, "or sent from one job worker to another" shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).". 5. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:- "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).". 6. In the said rules, in rule....
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.... amended from time to time." 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely :- "138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,- (a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or (b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him: Provided further that no order rejecting the request of such person to furnish the informati....
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....nt (iii) Appeal (iv) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export supplies/ Supplier of deemed export supplies (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) (k) Excess payment of tax, if any (l) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No [....
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....(Applicant) having GSTIN/ temporary Id ------- , solemnly affirm and certify that in respect of the refund amounting to Rs. --- / with respect to the tax, interest, or any other amount for the period from --- to ---- , claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name - Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed there from. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted r....
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....रित रकम सà¥à¤¥à¤¾à¤¨: तारीख: हसà¥à¤¤à¤¾à¤•à¥à¤·à¤°: अपील पà¥à¤°à¤¾à¤§à¤¿à¤•à¤¾à¤°à¥€/पà¥à¤¨à¤°à¥€à¤•à¥à¤·à¤£ पà¥à¤°à¤¾à¤§à¤¿à¤•à¤¾à¤°à¥€/अधिकरण/ अधिकारिता वाले अधिकारी का नाम पदनाम: अधिकारिताः "। [(सं०सं० बिकà¥à¤°à¥€-कर/ जीà¤à¤¸à¤Ÿà¥€/विविध-21 / 2017 (खंड-4) 37)] बिहार-राजà¥à¤¯à¤ªà¤¾à¤² के आदेश से, डॉ पà¥à¤°à¤¤à¤¿à¤®à¤¾, राजà¥à¤¯ कर आयà¥à¤•à¥à¤¤-सह-सà....
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....ation in the Official Gazette. 2. In the Bihar Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely :- "(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.". 3. In the said rules, in rule 45, in sub-rule (3), after the words "received from a job worker", the words, "or sent from one job worker to another" shall be omitted. 4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely :- "Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of....
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....f section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.". 11. In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely -. "Explanation 1. - For the purposes of this rule, the expression "handicraft goods" has the meaning as assigned to it in the Commercial Taxes Department notification No S.O.262 dated the 23rd October, 2018 published in the Bihar Gazette, Extraordinary, vide number. 936, dated the 23rd October, 2018 as amended from time to time." 12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely :- "138E. Restriction on furnishing of information in PART A of FORM GST EWB-01 .- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,- (a) being a person paying tax under section 10, has not furnished the returns for t....
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....v) Any other order (specify) (e) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) बिहार गजट (असाधारण), 3 जनवरी 2019 (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) Recipient of deemed export supplies/ Supplier of deemed export supplies (i) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) (j) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) (k) Excess payment of tax, if any (1) Any other (specify) 8. Details of Bank account Name of bank Address of branch IFSC Type of account Account No. 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not av....
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....nation / Status SELF- DECLARATION [rule 89(2)(1)] I (Applicant) having GSTIN/ temporary Id ------- , solemnly affirm and certify that in respect of the refund amounting to Rs. --- / with respect to the tax, interest, or any other amount for the period from --- to ---- , claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name - Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed there from. I/We declare that no refund on this account has been received by me/us earlier. Place Date Signature of Authorised Signatory (Name) Designation/ Status बिहार गजट (असाधारण), 3 जनवरी 2019 Annexure-1 Statement -1....
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....¾à¤°à¤£), 3 जनवरी 2019 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/ Endorsed invoice by SEZ Integrated Tax Cess Integrate d tax and cess involved in debit note, if any Integrate d tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10-11) No. Date Value No. Date Value Taxable Amt. 1 2 3 4 5 6 7 8 9 10 11 12 Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.) Sr. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export/ Endorsed invoice no. No. Date Value No. Date 1 2 3 4 5 6 7 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2+3) 1 2 3 4 बिहà....
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.... 1. Terms used: a. B to C: From registered person to unregistered person b. EGM: Export General Manifest c. GSTIN: Goods and Services Tax Identification Number d. IGST: Integrated goods and services tax e. ITC: Input tax credit f. POS: Place of Supply (Respective State) g. SEZ: Special Economic Zone h. Temporary ID: Temporary Identification Number i. UIN: Unique Identity Number 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application. 7. Declaration shall be filed in cases wherever required. 8. 'Net input tax credit' means input tax credit availed on inputs during the releva....
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.... an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS) (j) Excess payment of tax, if any (k) Any other (specify) बिहार गजट (असाधारण), 3 जनवरी 2019 [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed. Signature Name - Designation / Status]. DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies. Signature Name - Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under th....
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....e and correct to the best of my/our knowledge and belief and nothing has been concealed there from. I/We declare that no refund on this account has been received by me/us earlier. Place Signature of Authorised Signatory (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.) Turnover of inverted rated supply of goods and services Tax payable on such inverted rated supply of goods and services Adjusted total turnover Net input tax credit Maximum refund amount to be claimed [(1×4:3)-2] 1 2 3 4 5 Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] Details of invoices of inward supplies of inputs received Tax paid on inward supplies of inputs Details of invoices of outward supplies issued Tax paid on outward supplies SI. No. GSTIN of the supplier * No. Date Taxable Value Integrated Tax Central Tax State Tax /Union territory Tax No. Date Taxable Value Invoice type (B2B/B2C) Integrated Tax Central Tax State Tax /Union terri....
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....e 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) SI. No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Integrated Tax Central Tax State Tax / Union Territory Tax Cess 1 2 3 4 5 6 7 8 9 बिहार गजट (असाधारण), 3 जनवरी 2019 Statement-6 [rule 89(2)(j)] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77(1) and 77(2), if any: Order No: Order Date: (Amount in Rs.) Recipients' GSTIN/ UIN Name Invoice details Details of tax paid on transaction considered as intra -State / inter-State transaction earlier Taxes re-assessed on transaction which were held inter State / intra-State supply subsequently Integrated tax Central tax Cess Place of Supply Integrated tax Central tax State/ UT tax Cess Place of Supply (in case B2C) No. Date Value Taxable Value State/ UT tax 1 2 3 4 5 6 7 8 9 1....
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....ाधारण), 3 जनवरी 2019 K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G + L above) N Total Turnover (including advances) (4N + 5M - 4G above) Pt. III Details of ITC for the financial year Description Type Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 6 Details of ITC availed during the financial year A Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B) <Auto> <Auto> <Auto> <Auto> B Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) Inputs Capital Goods Input Services C Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inputs Capital Goods Input Services D Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (ex....
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....3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. VI 15 Other Information Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 2 3 4 5 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above बिहार गजट (असाधारण), 3 जनवरी 2019 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Supplies received from Composition ....
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.... Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details. 4B Aggregate value of supplies made to registered persons (including supplies made to UINs) on which tax has been paid shall be declared here. These will include supplies made through E-Commerce operators but shall not include supplies on which tax is to be paid by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-1 may be used for filling up these details. 4C Aggregate value of exports (except supplies to SEZs) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details. 4D Aggregate value of supplies to SEZs on which tax has been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details. 4E Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for filling up these details. 4F Details of all unadjusted advances i.e. advance has been received and tax has been paid but invoice has not been issued in the current year shall be declared h....
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....M GSTR-1 may be used for filling up these details. 5I Aggregate value of debit notes issued in respect of supplies declared in 5A, 5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. 5J & 5K Details of amendments made to exports (except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details. 5N Total turnover including the sum of all the supplies (with additional supplies and amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis. 5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows: Table No. Instructions 6A Total input tax credit availed in T....
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....STR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero. 6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here. 6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here. 6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC-01 and FORM ITC-02 in the financial year shall be declared here. 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 42 and 43 of the BGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the BGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 sha....
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.... for filling up these details. 7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10 & 11 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 to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here. बिहार गजट (असाधारण), 3 जनवरी 2019 12 Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date....
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.... of such supply shall be declared here. 17 & 18 Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto 2 1.50 Cr. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above 2 1.50 Cr but upto 2 5.00 Cr and at four digits' level for taxpayers having annual turnover above 2 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported बिहार गजट (असाधारण), 3 जनवरी 2019 net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. 19 Late fee will be payable if annual return is filed after the due date. 9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Ta....
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....ts (-) (net of credit notes) 14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest बिहार गजट (असाधारण), 3 जनवरी 2019 Pt. V 15 Other Information Particulars of Demands and Refunds Description Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 2 3 4 5 6 7 8 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E above G Total demands pending out of E above 16 Details of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 A Credit reversed on opting in the composition scheme (-) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification: I hereby solemnly affirm and declare that the information given herein above is true and correct to the b....
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....5 of FORM GSTR-4 may be used for filling up these details. 8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared बिहार गजट (असाधारण), 3 जनवरी 2019 here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details. 8B Aggregate value of all goods imported during the financial year shall be declared here. 5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows: Table No. Instructions 10,11,12,13 and 14 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 5 (relating to inward supplies) or Ta....
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....FORM GSTR-9C See rule 80(3) PART - A - Reconciliation Statement Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name < Auto> 3B Trade Name (if any) <Auto> 4 Are you liable to audit under any Act? << Please specify>> (Amount in [2] in all tables) Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) Pt. II Reconciliation of Gross Turnover A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) B Unbilled revenue at the beginning of Financial Year (+) C Unadjusted advances at the end of the Financial Year (+) D Deemed Supply under Schedule I (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (-) F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) I Unadjusted Advances at the beginning of the Financial Year (-) बिहाà¤....
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....al tax State tax / UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12% 18% 28% 3% 0.25% 0.10% Interest Late Fee Penalty Others (please specify) Pt. IV Reconciliation of Input Tax Credit (ITC) 12 Reconciliation of Net Input Tax Credit (ITC) A ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts) ITC booked in earlier Financial Years claimed in current B Financial Year (+) बिहार गजट (असाधारण), 3 जनवरी 2019 C D ITC booked in current Financial Year to be claimed in subsequent Financial Years (-) ITC availed as per audited financial statements or books of account <Auto> E ITC claimed in Annual Return (GSTR9) F Un-reconciled ITC ITC 1 13 Reasons for un-reconciled difference in ITC A Reason 1 << Text>> B Reason 2 << Text>> C Reason 3 << Text>> Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statementor books of account Description Value Amount of Total ITC Amo....
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....ent, profit and loss account and balance sheet etc. Signature Place: Date: Name of Authorized Signatory Designation/status Instructions: - 1. Terms used: (a) GSTIN: Goods and Services Tax Identification Number 2. It is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR -9 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately. 3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for. 4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :- Table No. Instructions 5A The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entit....
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.... Financial Statement shall be declared here. 5J Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the BGST Act shall be declared here. 5K Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here. 5L There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here. 5M There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the BGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here. 5N Any difference between the turnover reported in the Annual Return (GSTR9)....
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....ons 9 The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled "RC", supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared. 9P The total amount to be paid as per liability declared in Table 9A to 90 is auto populated here. 9Q The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential बिहार गजट (असाधारण), 3 जनवरी 2019 tax paid on Table 10 or 11 of the Annual Return (GSTR9). 10 Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here. 11 Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here. 6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under :- Table No. Instructions 12A ITC availed ....
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....e. 14S Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9) may be used for filing this Table. 15 Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here. 16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here. 7. Part V consists of the auditor's recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table. 8. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Reconciliation Statement" in the drop ....
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....o *me/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any: ** (Signature and stamp/Seal of the Auditor) Place: Name of the signatory Membership No Date: Full address II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts: *I/we report that the audit of the books of accounts and the financial statements of M/s. (Name and address of the assessee with GSTIN) was conducted by M/s. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the Act, and *I/we annex hereto a copy of their audit report dated along with a copy of each of :- (a) balance sheet as on (b) the *profit and loss account/income and expenditure account for the period beginning from ....... to ending on ....... , (c) the cash flow statement for the period beginning from to ending on ......... , and (d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance....
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....ll be decided ex parte on the basis of available records and on merits Place: Date: Signature: Designation: Jurisdiction / Office -. " बिहार गजट (असाधारण), 3 जनवरी 2019 20. In the said rules, for FORM GST APL-04, the following form shall be substituted, namely :- "Form GST APL-04 [See rules 109B, 113 (1)and115 ] SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT Date - Reference no. - 1. GSTIN/ Temporary ID/UIN - 2. Name of the appellant / person - 3. Address of the appellant / person- 4. Order appealed against or intended to be revised - Number- Date- 5. Appeal no. Date- 6. Personal Hearing - 7. Order in brief- 8. Status of order- Confirmed / Modified / Rejected 9. Amount of demand after appeal / revision: Particulars Central tax State / UT tax Integrated tax Cess Total Amount in dispute / earlier order Determined Amount Amount in dispute / earlier order Determined Amount Amount in dispute / earlier order Determined Amount Amount in dispute / earlier order....