TaxTMI 
TaxTMI 
Odisha Goods and Services Tax (Amendment) Rules, 2024.
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....he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG- 01 under sub-rule (4), whichever is earlier: Provided 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 opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and 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 Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the....
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....TR-1A if any," shall be inserted. 7. In the said rules, in rule 37A, after the words, letters and figures "FORM GSTR-1", the words, letters and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 8. In the said rules, with effect from a date to be notified, in rule 39,- (i) for sub-rule(1), the following sub-rule shall be substituted, namely :- "(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely :- (a) the input tax credit available for distribution in a month shall be distributed in the 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....
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....pect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively; (ii) in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed 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; (l) 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 Servic....
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.... (b) if some or all recipients of the credit do not have any turn over in their States or Union territories in the financial year preceding the year during which the credit is to be distributed, the last quarter for which details of such turnover of all the recipients are available, previous to the month during 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.". 9. 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; 10. In the said rules, in rule 48, in sub-rule (3), after the words, letters and figures "FORM ....
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....tax period;". 13. In the said rules, in rule 62, after sub-rule (1), the following proviso shall be inserted, namely :- "Provided that the return in FORM GSTR-4 for a financial year from FY 2024-25 onwards shall be required to be furnished by the registered person till the thirtieth day of June following the end of such financial year.". 14. In the said rules, in rule 78, after the words, letters and figures "supplier in FORM GSTR-1", the letters, words and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 15. 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.". 16. In the said rules, in rule 88C, i....
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....evision in price of exports along with copy of such foreign inward remittance certificate, along 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; and (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;". 18. 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 a....
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....ovisions of rule 89."; (ii) in sub-rule (2), after the words, letters and figures "contained in FORM GSTR-1", the words, letters and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 20. In the said rules, in rule 96A, - (i) in sub-rule (1), for clause (b), the following clause 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-1", the words, letters and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 21. Rules 110, 111 and 112 shall be omitted. 22. In the said rules, with effect from a date to be notified, in rule 138, in sub-rule (3)....
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....ards 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.". 24. In the said rules, in rule 163, in sub-rule (1), in clause (c), after the words, letters and figures "FORM GSTR-1", the words, letters and figures ", as amended in FORM GSTR-1A if any," shall be inserted. 25. In the said rules, with effect from a date to be notified, after the "FORM GST ENR-02", the following Form shall be inserted, namely :- "FORM GST ENR-03 [See rule 138(3)] Application for Enrolment [only for un-registered persons] 1. Name of the State 2. (a) Name as per PAN (b) Trade Name, if any (c) PAN (d) Aadhaar, if applicable (optional) 3. Type of enrolment (i) Unregistered supplier of goods (ii) Unregistered recipient of goods (iii) Both (i) & (ii) 4. Contact Information (the email address and mobile number....
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.... (Amount in Rs. for all Tables) GSTIN/ UIN Invoice details Rate Taxable value Amount Place of Supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/ 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 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 th....
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.... 9. Amendments to taxable outward supply details furnished in FORM- GSTR-1 for the current tax periods in Table 4, 5 and 6 [including debit and credit notes issued during current period and amendments thereof] Details of original document Revised details of document or details of original Debit or Credit Notes Rate Taxable Value Amount Place of supply GSTIN Doc. No. Doc. Date GSTIN Document Shipping bill Value Integra ted tax Central tax State /UT tax Cess No D at e No. D at e 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 9A. Amendment of invoice/Shipping bill details furnished 9B. Debit Notes/Credit Notes [original] 9C. Debit Notes/Credit Notes [Amended] &....
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....A (1) 11A (2) 11B (1) 11B (2) 12. HSN-wise summary of outward supplies Sr. No. HSN Description UQC Total Quanti ty Rate of Taxable Total Taxable Value Amount Integrated Tax Central Tax State /UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 13. Documents issued during the tax period Sr. No. Nature of document Sr. No. Total number Cancelled Net issued From To 1 2 3 4 5 6 7 1 Invoices for outward supply 2 Invoices for inward supply from unregistered person ....
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....ce operators on which e-commerce operator is liable to pay tax u/s 9(5) [e-commerce operator to report] Type of supplier Type of recipient GSTIN of supplier GSTIN of recipient Document no. Document date Rate Value of supplies made Tax amount Place of supply Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 Registered Registered Unregistered Unregistered Registered Unregistered 15A (I). 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 registered recipients] Type of supplier Original details Revised deta....
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....culars declared in FORM GSTR-1A along with particulars declared in FORM GSTR-1 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 INV1 and INV2 in the month of January 2023. Then he furnished the details of the invoice INV1 on dated 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 dated 15th Feb 2023. In this case, INV1 will go to the FORM GSTR-2B of the recipient for the month of January made available on 14th Feb 2023. Further, INV2 will be made available in FORM GSTR-2B of the reci....
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...., 11(II), 14A, 15A(I), 15A(II) * Taxpayers may amend details already declared in FORM GSTR-1 of the current period.". 28. In the said rules, in FORM GSTR-2A,- (i) for the brackets, letters, words and figures "(From GSTR1, 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, - (a) in paragraph 2, for the figures, letters and words "FORMS GSTR-1, 5, 6, 7 and 8", the figures, letters and words "FORMS GSTR-1, 1A, 5, 6, 7 and 8" shall be substituted; (b) in paragraph 4, in the Table, - (A) aga....
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.... than reverse charge 4(A)(5) Net input tax credit may be availed under Table 4(A)(5) of FORM GSTR-3B. Details 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. Details ISD - Invoices ISD - Invoices (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 ava....
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....it notes ECO - Documents B2B - Invoices (Amendment) B2B - Debit notes (Amendment) ECO - Documents (Amendment) II Inward Supplies from ISD 4(D) (2) Such credit shall not be taken and has to be reported in table 4(D)(2) of FORM GSTR-3B Details ISD - Invoices 3.1 (d) 4(D) (2) ISD - Invoices (Amendment) III Inward Supplies liable for reverse charge These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. Details B2B - Invoices B2B - Debit notes B2B - Invo....
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....e a month. The documents filed by the Supplier in any FORMS GSTR-1/IFF, 5 and 6 would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier's date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However, in case of additional details, they may refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details. b) In addition, the supplies declared or amended in FORM GSTR-1A shall be made available in the next open FORM GSTR-2B. c) Input tax credit shall be indicated to be non-available in the following scenarios: - i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of sub- section (4) of Section 16 of OGST Act, 2017. ii. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State. However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not been generated by the system. Taxpayers should self-assess and reverse such ....
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....ORM GSTR-3B. Table 5 shall be made available only in FORM GSTR 2B of the September of the next financial year (made available in October). 9. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Taxpayers shall ensure that a. No credit shall be taken twice for any document under any circumstances. b. Credit shall be reversed wherever necessary. c. Tax on reverse charge basis shall be paid in cash. 10. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through download facility. 11. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 12. Table wise instructions: Table No. and Heading Instructions ITC Available Summary Table 3 Part A Section I All other ITC-Supplies from registered persons other than reverse charge i. This section consists of the details of supplies (other than those ....
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....M GSTR-1/IFF, GSTR-1Aand GSTR-5. ii. These credit notes shall be net-off from relevant ITC available Tables [Table 4A(3,4,5)] of FORM GSTR- 3B. Liability against Credit Notes (Reverse Charge) shall be net-off in Table 3.1(d)of FORM GSTR-3B. ITC Not Available Summary Table 4 Part A Section I All other ITC - Supplies from registered persons other than reverse charge i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers or by ECOs in their FORM GSTR-1/IFF, GSTR-1Aand GSTR-5. ii. This table provides only the supplies on which ITC is not available. iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit shall be reported as ineligible ITC in Table 4D(2) of FORM GSTR-3B. Table 4 Part A Section II Inward Supplies from ISD i. This section consists of details of the supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6. ii. This table provides only the supplies on which ITC is not available. iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit shall be repo....
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.... (B) Reverse charge and supplies made u/s 9(5) Integrated tax - Central tax - State/UT tax - Cess -". , (b) Table 6.2 shall be omitted. 31. In the said rules, in FORM GSTR-4, in Instructions, at Sr. No. 2, after the words "end of such financial year", the words and letters "for the financial year upto FY 2023-24. Further, the details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of June following the end of such financial year for the financial year 2024-25 onwards." shall be inserted. 32. In the said rules, in Form GSTR-4A, for the brackets, letters, words and figures "(Auto- drafted from GSTR-1, GSTR-5 and GSTR-7)", the brackets, letters....
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....bsp; ". , (iii) in Instructions, - (a) for instruction at serial number 2, the following instruction shall be substituted, namely :- "2. Table 3 to capture invoice/ document wise details of tax deducted."; (b) after instruction at serial number 4, the following instruction shall be inserted, namely :- "5. The amount liable for TDS in column 5 of Table 3 and column 6 and column 11 of Table 4, shall be the amount excluding the Central tax, State tax/ Union territory tax, Integrated tax and cess, indicated in the invoice.". 36. In the said rules, in FORM GSTR-8, - (i) under the heading Instructions, in paragraph 7, for the letters, words and figures "GSTR-1", the letters, words and figures "(GSTR-1 or GSTR-1A)" shall be substituted; (ii) in FORM GSTR-8, with effect from a date to be notified, - (a) for serial number 3, the following shall be substituted, namely :- "3. Details of supplies made through e-commerce operator (Amount in Rs. for all Tables) GSTIN of the supplier Details of supplies made which attract TCS Amou....
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....figures and word "Total Turnover (including advances) (4N + 5M - 4G - 4G1 above)" shall be substituted."; (B) under the heading Instructions, - (i) in paragraph 4, - (a) after the word, letters and figures "or FY 2022-23", the word, letters and figures "or FY 2023-24" shall be inserted; (b) in the Table - (I) after the figures, letters and words "FORM GSTR-1" wherever they occur, the figures, letters and words "as amended by FORM GSTR-1A, if any" shall be inserted; (II) after the entry relating to serial number 4G, the following serial number and entry relating thereto shall be inserted, namely: - 4G1 Aggregate values of all the supplies (net of amendments) on which tax is to be paid by the e-commerce operators under section 9(5) is to be reported by e-commerce operator. Table 15 and 15A of FORM GSTR- 1 may be referred for filling up these details. (III) after the entry relating to serial number 5C, the following serial number and entry relating thereto shall be inserted, namely :- 5C1 Aggregate values of supplies (net of amendments) made by suppliers through e-commerce operators on which e-commerce operator....
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.... be inserted, namely: - "For FY 2023-24, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2024 to October, 2024 filed upto 30th November, 2024."; (b) in the Table, in second column, - (I) against serial numbers 10 & 11, the following entry shall be inserted at the end, namely: - "For FY 2023-24, 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, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here."; (II) against serial number 12, - i. after the words, letters, figures and brackets "upto 30th November, 2023 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.", the following entry shall be inserted, namely :- "For FY 2023-24, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2024 to October, 2024 filed upto 30th November, 2024 shall be decla....
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....in second column, against serial number 14, for the figures and word "2021-22 and 2022-23", the figures and word "2021-22, 2022-23 and 2023-24" shall be substituted. 39. In the said rules, in FORM RFD-01,- (i) under the heading Instructions, in paragraph 10, for the figures, letters and words "GSTR-1 and GSTR-2", the figures, letters and words "GSTR-1 as amended by GSTR-1A, if any" shall be substituted; (ii) after Statement-8, the following shall be inserted, namely :- "Statement 9A [rule 89(2)(bb)] Refund Type: Additional integrated tax paid on upward revision in price of goods subsequent to export Export Invoice Shipping Bill Export remittance details Refund details Post export price increase No. Date Total value of Invoice Port of export Code No. Date BRC/FIRC No Date Remittance amount Amount Date of sanction supplementary invoices/debit note & IGST payment details Additional export remittance details No. Date Total value of supplementary invoice Paid in FORM GSTR 3B return pe....
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.... 8. Details of Bank Account: a. Bank Account Number b. Bank Account Type c. Name of the Bank d. Name of the Account Holder e. Address of Bank Branch f. IFSC g. MICR 9. Attachment of the documents along with the refund application: 10. Verification I ____________as an authorised representative of << Name of Canteen Stores Department>> 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. I further declare that all the goods, in respect of which the refund is being claimed, have been received by us for the purpose of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD and that no refund has been claimed earlier against any of the invoices against which refund has been claimed in this application. Date: Place: Signature of Authorised Signatory: Name: Designation / Status.". 41. In the said rules, for the header of FORM GST APL-02, the following header shall be substituted, na....
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.... 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 FORM GST DRC-01A This has reference to the communication issued in Part-A of FORM GST DRC-01A vide reference no. ---------- dated -------....
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....he following entry shall be substituted, namely,- "5. Details of i. Audit ii. Inspection or investigation iii. After issuance of SCN/ Statement but before issuance of the order iv. Scrutiny, v. Intimation of tax ascertained through FORM GST DRC-01A, 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 "; 46. In the said rules, after FORM GST DRC-03, the following Form shall be inserted, namely :- "FORM GST DRC- 03A [See rules 142(2B)] Application for adjustment of the amount paid through FORM GST DRC-03 against the order of demand 1. GSTIN 2. Legal name < Auto> 3. Trade name, if any < Auto> 4. ARN of DRC-03A < Auto> 5. Date of filing DRC-03A < Auto> 6. ARN of the DRC-03 through which payment....
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....tus ". 47. In the said rules, for FORM GST DRC-04, the following Form shall be substituted, namely :- "FORM GST DRC - 04 [See rule 142(2) & 142(3)] Reference No: Date: To .............................GSTIN/ID ............................Name ............................Address F.Y. ............... Tax Period................. ARN - Date - Acknowledgement of payment made voluntarily. The payment made by you vide application referred to above is hereby acknowledged to the extent of the amount paid. This is a system generated acknowledgement and does not require signature.". [No.22660-FIN-CT1-TAX-0011/2023/F.] By Order of the Governor PRIYABRAT MISHRA Under Secretary to Government ============= Document 1 The Odisha 3001 SIG9 Gazette ओ ड़ि शा शा स न EXTRAORDINARY PUBLISHED BY AUTHORITY No.1519, CUTTACK, FRIDAY, AUGUST 9, 2024/ SRAVANA 18, 1946 FINANCE DEPARTMENT NOTIFICATION The 9th August, 2024 S.R.O. No. 407/2024- In exercise of the powers conferred by Section 164 of th....
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.... 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 Centres 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 rule21, - (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 said rules, in rule 21A, in sub-rule (2A), in clause (a), - (i) after the words, letters and figures "furnished in FORM GSTR-1", the words, letters and figures ", as amended in FORM GSTR-1A if any," shall be inserted; (ii) after the words, letters and figures "in their FORM GSTR-1", the words, letters and figures "or in ....
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.... shall be distributed amongst such recipients 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 recipients and which are operational in the current year, during the said relevant period; (f) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) to one of the recipients "R1", whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipients who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, "C1", to be calculated by applying the following formula - C 1 = (t 1 / T) x C where, "C" is the amount of credit to be distributed, "t1" is the turnover, as referred to in clause (d) and (e), of person R1 during the relevant period, and "T" is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of clause (d) and (e); (g) the Input Service Dis....
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....cipient in the same ratio in which the input tax credit contained in the original invoice was distributed in terms of clause (f), and the amount so apportioned shall be- (i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted."; (ii) after sub-rule (1), the following sub-rule shall be inserted, namely :- "(1A) For the distribution of credit in respect of input services, attributable to one or more distinct persons, subject to levy of tax under sub-section (3) or (4) of Section 9, a registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note as per the provisions of sub-rule(1A) of rule 54 to transfer the credit of such common input services to the Input Service Distributor, and such credit shall be distributed by the said Input Service Distributor in the manner as provided in sub-rule (1)."; (iii) in ....
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.... portal, either directly or through a Facilitation Centre as may be notified by the Commissioner."; (ii) in sub-rule (4), with effect from dated 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.". 12. In the said rules, in rule 60, - (i) in sub-rule ....
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.... provisions of rule10B, 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 clause 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 the upwar....
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....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.". 19. 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 words, letters 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 that the exporter of goods may file an application electronically in FO....
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.... 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, namely :- "(2B)Where an amount of tax, interest, penalty or any other amount payable 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 ....
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....from 1st day of August, 2024, in FORM GSTR-1,- (i) in serial number 5, 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 serial number 7B, in the heading, for the figures, letters and words "Rs. 2.5 lakh", the figures, letters and words " Rs. 1 lakh" shall be substituted; (iii) in serial number B. Table specific instructions, in the table, in third column, against serial number 3, for the figures, letters and words "Rs. 2.50 lakh", the figures, letters and words " Rs. 1 lakh" shall be substituted. 27. 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 (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) GST IN/ UIN Invoice details Rat....
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....pply GS TIN Doc. No. Doc. Date G S Docume nt Shipping bill Value Inte gra ted Cent ral Sta te / Cess TI No D No. D Tax UT N at e at e Tax Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 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 which the current tax period should be auto populated details are being revised 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 State) Supply (Name of 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 Advance Received/adjust Place of Amount supply Inte....
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....th / Quarter GSTIN GSTIN of of e-com e-comme rce Integ rated Centr al tax State Cess / merce operator tax UT operat or tax 1 2 3 4 5 6 7 8 9 (a) Supplies on which e-commerce operator is liable to collect tax u/s. 52 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] GST GST IN Doc Doc R a t e Val ue of Tax amount Place of supply Integr C St C Type of Type of IN of of ume ume sup ated e at es supplier recipient supp lier reci nt nt plie tax n e s pie nt no. date s ma de tr a l t / U T ta a x x 1 2 3 4 5 6 7 8 9 10 11 12 13 Regist Registered ered Unregistered Unregi stered Registered Unregistered 15A (I). 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 registered recipients] Type of supplier Original details Revised details Rate V a l u e Tax Place of supply GS TIN of sup plier G ST IN Doc. no. Doc. Date G S TI G ST IN Doc. no. Doc. Date amount of N of re of re o ....
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....ailable in the next open FORM GSTR-2B. For example, (i) a supplier issues two invoices INV1 and INV2 in the month of January 2023. Then he furnished the details of the invoice INV1 on dated 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 dated 15th Feb 2023. In this case, INV1 will go to the FORM GSTR-2B of the recipient for the month of January made available on 14th Feb 2023. Further, INV2 will be made available in FORM GSTR-2B of the recipient for the month of February made available on dated 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 dated 15th Feb 2023 in FORM GSTR-1. However, he declared INV 4 in FORM GSTR-1A on dated 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 dated 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....
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....) 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, - (a) in paragraph 2, for the figures, letters and words "FORMS GSTR-1, 5, 6, 7 and 8", the figures, letters and words "FORMS GSTR-1, 1A, 5, 6, 7 and 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, -....
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.... 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 available headings in GSTR-3B should be net-off against relevant I Others 4(A) Credit Notes shall be net-off against relevant ITC available tables [Table 4A(3,4,5)]. Liability against Credit S.No. Heading GSTR- 3B table Integrated Tax () Centr al Tax (Rs.) State/U T tax (Rs.) Cess (Rs.) Advisory Notes (Reverse Charge) shall be net-off in Table 3.1(d). Details B2B - Credit notes 4(A)(5) B2B - Credit notes (Amendment) 4(A)(5) B2B - Credit notes (Reverse charge) 3.1(d) 4(A)(3) B2B - Credit notes (Reverse charge) (Amendment) 3.1(d) 4(A)(3) ISD - Credit notes 4(A)(4) ISD - Credit notes (Amendment) 4(A)(4) 4. ITC Not Available Summary (Amount in Rs. in all sections) S. no. Heading GST R-3B Table Integ rated Tax (Rs.) Central Tax () State /UT tax (Rs.) Cess (Rs.) Advisory Credit which may not be availed under FORM GSTR-3B Part A ITC Not Available I All other Supplies registered other than ITC - from persons reverse 4(D) (2) Such cr....
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....s in their respective FORMS GSTR-1/IFF, 1A, 5 and 6. It is a static statement and will be made available once a month. The documents filed by the Supplier in any FORMS GSTR-1/IFF, 5 and 6 would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier's date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However, in case of additional details, they may refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details. b) In addition, the supplies declared or amended in FORM GSTR-1A shall be made available in the next open FORM GSTR-2B. c) Input tax credit shall be indicated to be non-available in the following scenarios: - i. Invoice or debit note for supply of goods or services or both where the recipient is not entitled to input tax credit as per the provisions of sub- section (4) of Section 16 of OGST Act, 2017. ii. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State. However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has n....
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.... reversed in Table 4(B)(2) of FORM GSTR-3B. Table 5 shall be made available only in FORM GSTR 2B of the September of the next financial year (made available in October). 9. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Taxpayers shall ensure that a. No credit shall be taken twice for any document under any circumstances. b. Credit shall be reversed wherever necessary. c. Tax on reverse charge basis shall be paid in cash. 10. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through download facility. 11. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 12. Table wise instructions: Table Heading No. and Instructions ITC Available Summary Table 3 Part A i. This section consists of the details of supplies (other Section I All other than those on which tax is to be paid on reverse ITC-Supplies from charge basis), which ....
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....e credit notes shall be net-off from relevant ITC available Tables [Table 4A(3,4,5)] of FORM GSTR- 3B.Liability against Credit Notes (Reverse Charge) shall be net-off in Table 3.1(d)of FORM GSTR-3B. ITC Not Available Summary Table 4 Part A i. This section consists of the details of supplies (other Section I than those on which tax is to be paid on reverse All other ITC - charge basis), which have been declared and filed by Supplies from your suppliers or by ECOs in their FORM GSTR-1/IFF, registered persons GSTR-1Aand GSTR-5. other than charge reverse ii. This table provides only the supplies on which ITC is not available. iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit shall be reported as ineligible ITC in Table 4D(2) of FORM GSTR-3B. Table 4 Part A i. This section consists of details of the supplies, which Section II Inward Supplies from have been declared and filed by an input service distributor in their FORM GSTR-6. ISD ii. This table provides only the supplies on which ITC is not available. iii. Such credit shall not be taken in FORM GSTR-3B. However, such credit shall be reported as ineligible ITC in Table 4D(2) of FORM GSTR-3....
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....in Instructions, at Sr. No. 2, after the words "end of such financial year", the words and letters "for the financial year upto FY 2023-24. Further, the details in FORM GSTR-4, for every financial year or part thereof, should be furnished till the thirtieth day of June following the end of such financial year for the financial year 2024-25 onwards." shall be inserted. 32.In the said rules, in Form GSTR-4A, 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. 33 .In the said rules, with effect from dated 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", th....
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....Rs. for all Tables) GSTIN Details of supplies made Amount of tax collected at source Place of the which attract TCS of supplie Gross Value Net Integrate Centra Stat Suppl r value of of amoun d Tax l Tax e y supplie supplie t liable /UT (POS) 1 2 s 4 5 6 7 8 3A. Supplies made to registered persons d 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 GSTIN Details of supplies made which attract Amount of tax collected at source Place of of of suppli suppli TCS Supply er er Gross Value Net Integrat Centr State/U (POS) value of amou ed Tax al Tax T Tax of supplie supply returne nt liable s d for made TCS 1 2 3 4 5 6 7 8 9 10 4A. Supplies made to registered persons 4B. Supplies made to unregistered persons †. ". , 37. In the said rules, in FORM GSTR-9, - (A) in the Table, - (i) in Pt. II, - (a) in Sl. no 4, (I) after the entry relating to serial number G, the following serial number and entry relat....
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....r 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 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-com....
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....cial 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 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, (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 a....
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....t Cre cu GSTR document ce remittan shipping ing ing po Note/ dit m -1 for declared in certificat ce bill Bill bill rt Credit Not en the GSTR-3B e No. certificat under No. CO Note/ e/ t month for the e Rule 96 de supple sup month (Y/N) mentar ple y me invoic ntar e) y inv oic e (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) †. 40. 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 of the Supplier Type of the Document nvoice details / Debit Notes Credit Notes Rate Taxable Value Amount of Tax Invoices/Credit Notes/Debit notes No. Date Value Integrat ed Tax Central Tax State 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....
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.... submissions against the above ascertainment, the same may be furnished by in Part B of this Form. Signature Name Designation Jurisdiction Address Upload Attachment Part B Reply to the communication for payment before issue of Show 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: Name Address Acceptance of submission and/or payment made in reply to intimation made in Part-A of FORM GST DRC-01A This has reference to the communication issued in Part-A of FORM GST DRC-01A vide reference no. ---------- dated --------....
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.... After issuance of SCN/ Statement but before issuance of the order iv. Scrutiny, v. Intimation of tax ascertained through FORM GST DRC-01A, 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) ; †. 46. In the said rules, after FORM GST DRC-03, the following Form shall be inserted, namely :- "FORM GST DRC- 03A [See rules 142(2B)] Application for adjustment of the amount paid through FORM GST DRC-03 against the order of demand 1. GSTIN 2. Legal name < Auto> 3. Trade name, if any < Auto> 4. ARN of DRC-03A < Auto> 5. Date of filing DRC-03A < Auto> 6. ARN of the DRC-03 through which payment made 7. Date of filing of DRC-03 <Auto> 8. Amount paid through DRC-03 < 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> ....