+91-8512-022-044 help@finodha.in

Notification No. 39/2018 – Central Tax: Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017

by | Mar 29, 2024 | GST, 2018 Notifications, Central Tax 2018 Notifications, Notifications | 0 comments

Talk to an Expert: File ITR, GST & Other Business support services:

13 + 3 =

Important Keyword: F. No. 349/58/2017-GST (Pt.), Notification No. 39/2018 – Central Tax, Notification No. 3/2017-Central Tax, Notification No. 29/2018-Central Tax, Section 143 of the CGST Act, Rule 37 CGST Rules 2017, Rule 39 CGST Rules 2017, Rule 42 CGST Rules 2017, Rule 43 CGST Rules 2017, Section 29 CGST Act 2017, Notification No. 79/2017-Central Tax, Notification No. 48/2017-Central Tax.

[F. No. 349/58/2017-GST (Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

New Delhi, the 4th September, 2018

Notification No. 39/2018 – Central Tax

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R……(E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

(1). These rules may be called the Central Goods and Services Tax (Eighth Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as the said rules), in rule 22, in sub-rule (4), the following proviso shall be inserted, namely:-

“Provided that where the person instead of replying to the notice served under sub-rule

  • for contravention of the provisions contained in clause (b) or clause (c) of sub-section
  • of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.”.

3. In the said rules, in rule 36, in sub-rule (2), the following proviso shall be inserted, namely:-

“Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person.”.

4. In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked down condition”, the words “or in batches or lots” shall be inserted.

5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:-

‘(E) “Adjusted Total Turnover” means the sum total of the value of-

  • the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and
  • the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services,

excluding-

  • the value of exempt supplies other than zero-rated supplies; and
  • the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.’.

6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-

“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have –

  • received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or
  • availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017.”.

7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:-

“Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.

8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-

“FORM GST REG-20

[See rule 22(4)]

Reference No. –                                                                                    

Date –

To

Name
Address
GSTIN/UIN

Show Cause Notice No.                                                                        

Date-

Order for dropping the proceedings for cancellation of registration

This has reference to your reply filed vide ARN———– dated——————- in response to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons:

<<text>>

or

The above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Central Goods Services Tax Act, 2017. As you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made full payment of tax along with applicable interest and late fee, the proceedings initiated for cancellation of registration are hereby dropped.

Signature

< Name of the Officer>

Designation Jurisdiction

Place:

Date:                                                                                                    ”.

9. In the said rules, for FORM GST ITC-04, the following FORM shall be substituted, namely:-

“FORM GST ITC-04

[See rule 45(3)]

Details of goods/capital goods sent to job worker and received back
  1. GSTIN –
  2. (a) Legal name –
    (b) Trade name, if any –
  3. Period:                  Quarter –                                 Year –
  4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business /premises of job worker)
GSTIN / State in case of unregister ed job workerChallan No.Challan dateDescripti on of goodsUQCQuantityTaxable valueType of goods (Inputs/capit al goods)Rate of tax (%)
Central taxState/ UT taxIntegrated taxCess
123456789101112
            

5. Details of inputs/capital goods received back from job worker or sent out from business place of job work

A. Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:

GSTIN / State of job worker if unregisteredChalla n No. issued by job worker under which goods have been received backDate of challan issued by job worker under which goods have been receive d backDescription of goodsUQCQuantityOrigin al challan No. under which goods have been sent for job workOrigin al challan date under which goods have been sent for job workNatur e of job work done by job worke rLosses & wastes
UQCQuantity
12*3*4567*8*91011
           

B. Details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes:

GSTIN / State of job worker if unregisteredChalla n No. issued by job worker under which goods have been received backDate of challan issued by job worker under which goods have been received backDescriptio n of goodsUQCQuantityOrigin al challan No. under which goods have been sent for job workOrigin al challan date under which goods have been sent for job workNature of job work done by job workerLosses & wastes
UQCQuantity
12*3*4567*8*91011
           

C. Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes:

GSTIN / State of job worker ifInvoice No. in case suppliedInvoice date in case suppliedDescription of goodsUQ CQuantit yOrigin al challan no.Origin al challan dateNatur e of job workLosses & wastes
unregistered from premise s of job worker issued by the Princip alfrom premise s of job worker issued by the Princip alunder which goods have been sent for job workunder which goods have been sent for job workdone by job worker.UQCQuantity
1234567*8*91011
           

Instructions:

  1. Multiple entry of items for single challan may be filled.
  2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table (B) are optional.
  3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.

6. Verification

I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature

Place                                                                                                                     Name of

Authorised Signatory ………

Date                                                                                                                     Designation

/Status…………………                                                                                    ”.

10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:-

“FORM GSTR-9 (See rule 80) Annual Return
Pt. IBasic Details
1Financial Year 
2GSTIN 
3ALegal Name 
3BTrade Name (if any) 
Pt. IIDetails of Outward and inward supplies declared during the financial year
  (Amount in ₹ in all tables)
Nature of SuppliesTaxable ValueCentral TaxState Tax / UT TaxIntegrated TaxCess
123456
4Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year
ASupplies made to un-registered persons (B2C)     
BSupplies made to registered persons (B2B)     
  CZero rated supply (Export) on payment of tax (except supplies to SEZs)     
DSupply to SEZs on payment of tax     
EDeemed Exports     
  FAdvances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)     
GInward supplies on which tax is to be paid on reverse charge basis     
HSub-total (A to G above)     
  ICredit Notes issued in respect of transactions specified in (B) to (E) above (-)     
  JDebit Notes issued in respect of transactions specified in (B) to (E) above (+)     
KSupplies / tax declared through Amendments (+)     
LSupplies / tax reduced through Amendments (-)     
MSub-total (I to L above)     
NSupplies and advances on which tax is to be paid (H + M) above 
5Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year
AZero rated supply (Export) without payment of tax     
BSupply to SEZs without payment of tax     
  CSupplies on which tax is to be paid by the recipient on reverse charge basis     
DExempted     
ENil Rated     
FNon-GST supply     
GSub-total (A to F above)     
  HCredit Notes issued in respect of transactions specified in A to F above (-)     
  IDebit Notes issued in respect of transactions specified in A to F above (+)     
JSupplies declared through Amendments (+)     
KSupplies reduced through Amendments (-)     
LSub-Total (H to K above)     
MTurnover on which tax is not to be paid (G + L above)     
NTotal Turnover (including advances) (4N + 5M – 4G above)     
Pt. IIIDetails of ITC as declared in returns filed during the financial year
 DescriptionTypeCentral TaxState Tax /Integrated TaxCess
    UT Tax  
123456
6Details of ITC availed as declared in returns filed during the financial year
ATotal amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)  <Auto>  <Auto>  <Auto>  <Auto>
  BInward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)Inputs    
Capital Goods    
Input Services    
  CInward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availedInputs    
Capital Goods    
Input Services    
  DInward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availedInputs    
Capital Goods    
Input Services    
EImport of goods (including supplies from SEZs)Inputs    
Capital Goods    
FImport of services (excluding inward supplies from SEZs)    
GInput Tax credit received from ISD    
HAmount of ITC reclaimed (other than B above) under the provisions of the Act    
ISub-total (B to H above)    
JDifference (I – A above)    
  KTransition Credit through TRAN-I (including revisions if any)    
LTransition Credit through TRAN-II    
MAny other ITC availed but not specified above    
NSub-total (K to M above)    
OTotal ITC availed (I + N above)    
7Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year
AAs per Rule 37    
BAs per Rule 39    
CAs per Rule 42    
DAs per Rule 43    
EAs per section 17(5)    
FReversal of TRAN-I credit    
GReversal of TRAN-II credit    
HOther reversals (pl. specify)    
ITotal ITC Reversed (A to H above)    
JNet ITC Available for Utilization (6O – 7I)    
8Other ITC related information
AITC as per GSTR-2A (Table 3 & 5 thereof)<Auto><Auto><Auto><Auto>
BITC as per sum total of 6(B) and 6(H) above<Auto>   
  CITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018    
DDifference [A-(B+C)]    
EITC available but not availed (out of D)    
FITC available but ineligible (out of D)    
  GIGST paid on import of goods (including supplies from SEZ)    
  HIGST credit availed on import of goods (as per 6(E) above)  <Auto>   
IDifference (G-H)    
  JITC available but not availed on import of goods (Equal to I)    
  KTotal ITC to be lapsed in current financial year (E + F + J)<Auto><Auto><Auto><Auto>
Pt. IVDetails of tax paid as declared in returns filed during the financial year
        9DescriptionTax PayablePaid through cashPaid through ITC
Central TaxState Tax / UT TaxIntegrated TaxCess
 1234567
Integrated Tax      
Central Tax      
State/UT Tax      
Cess      
Interest      
Late fee      
Penalty      
Other      
Pt. VParticulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
 DescriptionTaxable ValueCentral TaxState Tax / UT TaxIntegrated TaxCess
123456
10Supplies / tax declared through Amendments (+) (net of debit notes)     
11Supplies / tax reduced through Amendments (-) (net of credit notes)     
12Reversal of ITC availed during previous financial year     
13ITC availed for the previous financial year     
14Differential tax paid on account of declaration in 10 & 11 above
 DescriptionPayablePaid
123
 Integrated Tax  
Central Tax  
State/UT Tax  
Cess  
Interest  
Pt. VIOther Information
15Particulars of Demands and Refunds
 DetailsCentral TaxState Tax / UT TaxIntegrated TaxCessInterestPenaltyLate Fee / Others
 12345   
  ATotal Refund claimed       
  BTotal Refund sanctioned       
  CTotal Refund Rejected       
  DTotal Refund Pending       
  ETotal demand of taxes       
    FTotal taxes paid in respect of E above       
    GTotal demands pending out of E above       
16Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis
 DetailsTaxable ValueCentral TaxState Tax / UT TaxIntegrated TaxCess
 123456
  ASupplies received from Composition taxpayers     
BDeemed supply under Section 143     
  CGoods sent on approval basis but not returned     
17HSN Wise Summary of outward supplies
HSN CodeUQCTotal QuantityTaxable ValueRate of TaxCentral TaxState Tax / UT TaxIntegrated TaxCess
123456789
         
18HSN Wise Summary of Inward supplies
HSN CodeUQCTotal QuantityTaxable ValueRate of TaxCentral TaxState Tax / UT TaxIntegrated Tax  Cess
123456789
         
19Late fee payable and paid
 DescriptionPayablePaid
123
ACentral Tax  
BState Tax  

Verification:

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

Signature

Place                                                                                                 Name of Authorised

Signatory

Date                                                                                                                   Designation / Status

Instructions: –

  1. Terms used:
    • GSTIN:         Goods and Services Tax Identification Number
    • UQC:            Unit Quantity Code
    • HSN:             Harmonized System of Nomenclature Code
  2. The details for the period between July 2017 to March 2018 are to be provided in this return.
  3. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows:
Table No.Instructions
4AAggregate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. These will include details of supplies made through E-Commerce operators and are to be declared as net of credit notes or debit notes issued in this regard. Table 5, Table 7 along with respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be used for filling up these details.
4BAggregate 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.
4CAggregate 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.
4DAggregate 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.
4EAggregate 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.
4FDetails 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 here. Table 11A of FORM GSTR-1 may be used for filling up these details.
4GAggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reverse charge basis. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis. This shall also include aggregate value of all import of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these details.
4IAggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
4JAggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
4K & 4LDetails of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.
5AAggregate value of exports (except supplies to SEZs) on which tax has not been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for filling up these details.
5BAggregate value of supplies to SEZs on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
5CAggregate value of supplies made to registered persons on which tax is payable by the recipient on reverse charge basis. Details of debit and credit notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be used for filling up these details.
5D,5E and 5FAggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-1 may be used for filling up these details. The value of “no supply” shall also be declared here.
5HAggregate value of credit 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.
5IAggregate 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 & 5KDetails 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.
5NTotal 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.

4. 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
6ATotal input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.
6BAggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details. This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.
6CAggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
6DAggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.
6EDetails of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details.
6FDetails of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details.
6GAggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.
6HAggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.
6JThe difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.
6KDetails 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.
6LDetails of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.
6MDetails 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 7HDetails of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed under section 17(5) of the CGST 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 shall be declared in 7H.
8AThe total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-I.
8BThe input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8CAggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
8E & 8FAggregate value of the input tax credit which was available in FORM GSTR- 2A (table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns shall be declared here. The credit shall be classified as credit which was available and not availed or the credit was not availed as the same was ineligible. The sum total of both the rows should be equal to difference in 8D.
8GAggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.
8HThe input tax credit as declared in Table 6E shall be auto-populated here.
8KThe total input tax credit which shall lapse for the current financial year shall be computed in this row.

5. Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.

6. Part V consists of particulars of transactions for the previous financial year but declared in the returns 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 & 11Details 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.
12Aggregate 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 of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
13Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April 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. Table 4(A) of FORM GSTR-3B may be used for filling up these details.

7. Part VI consists of details of other information. The instructions to fill Part VI are as follows:

Table No.Instructions
15A, 15B, 15C           and 15DAggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F and 15GAggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand as declared in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16AAggregate value of supplies received from composition taxpayers shall be declared here. Table 5 of FORM GSTR-3B may be used for filling up these details.
16BAggregate value of all deemed supplies from the principal to the job-worker in terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act shall be declared here.
16CAggregate value of all deemed supplies for goods which were sent on approval basis but were not returned to the principal supplier within one eighty days of such supply shall be declared here.
17 & 18Summary 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 ₹ 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 ₹ 1.50 Cr but upto ₹ 5.00 Cr and at four digits’ level for taxpayers having annual turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR- 1 may be used for filling up details in Table 17.
19Late fee will be payable if annual return is filed after the due date.
FORM GSTR-9A (See rule 80) Annual Return (For Composition Taxpayer)
Pt. IBasic Details
1Financial Year  
2GSTIN  
3ALegal Name<Auto> 
3BTrade Name (if any)<Auto> 
  4Period of composition scheme during the year (From —- To            ) 
5Aggregate Turnover of Previous Financial Year 
(Amount in ₹ in all tables)
Pt. IIDetails of outward and inward supplies declared in returns filed during the financial year
 DescriptionTurnoverRate of TaxCentral TaxState / UT TaxIntegrated taxCess
1234567
6Details of Outward supplies on which tax is payable as declared in returns filed during the financial year
ATaxable      
BExempted, Nil-rated      
CTotal      
7Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year
 DescriptionTaxable ValueCentral TaxState Tax / UT TaxIntegrated TaxCess
123456
  AInward supplies liable to reverse charge received from registered persons     
  BInward supplies liable to reverse charge received from unregistered persons     
CImport of services     
DNet Tax Payable on (A), (B) and (C) above     
8Details of other inward supplies as declared in returns filed during the financial year
  AInward supplies from registered persons (other than 7A above)     
BImport of Goods     
Pt. IIIDetails of tax paid as declared in returns filed during the financial year
9DescriptionTotal tax payablePaid 
 123 
 Integrated Tax   
Central Tax   
State/UT Tax   
 Cess   
Interest   
Late fee   
Penalty   
Pt. IVParticulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier
 DescriptionTurnoverCentral TaxState Tax / UT TaxIntegrated TaxCess
123456
  10Supplies / tax (outward) declared through Amendments (+) (net of debit notes)     
  11Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes)     
  12Supplies / tax (outward) reduced through Amendments (-) (net of credit notes)     
  13Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes)     
14Differential tax paid on account of declaration made in 10, 11, 12 & 13 above
 DescriptionPayablePaid
123
 Integrated Tax  
Central Tax  
State/UT Tax  
Cess  
Interest  
Pt. VOther Information
15Particulars of Demands and Refunds
 DescriptionCentral TaxState Tax / UT TaxIntegrated TaxCessInterestPenaltyLate Fee / Others
   1  2  3  4  5  6  7  8
  ATotal Refund claimed       
  BTotal Refund sanctioned       
  CTotal Refund Rejected       
  DTotal Refund Pending       
  ETotal demand of taxes       
    FTotal taxes paid in respect of E above       
  GTotal demands pending out of E above       
16Details of credit reversed or availed
 DescriptionCentral TaxState Tax / UT TaxIntegrated TaxCess
 12345
  ACredit reversed on opting in the composition scheme (-)    
  BCredit availed on opting out of the composition scheme (+)    
17Late fee payable and paid
 DescriptionPayablePaid
123
ACentral Tax  
BState Tax  
Verification:

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

Place                                                                                                                         Signature

Name of Authorised Signatory

Date

Designation / Status

Instructions: –
  1. The details for the period between July 2017 to March 2018 shall be provided in this return.
  2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
Table No.Instructions
5Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN.

3. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:

Table No.Instructions
6AAggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.
6BAggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.
7AAggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7BAggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.
7CAggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.
8AAggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.
8BAggregate value of all goods imported during the financial year shall be declared here.

4. 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 14Details 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 Table 7 (relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.

5. Part V consists of details of other information. The instruction to fill Part V are as follows:

Table No.Instructions
15A, 15B, 15C and 15DAggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value of all the refund claims filed in the financial year and will include refunds which have been sanctioned, rejected or are pending for processing. Refund sanctioned means the aggregate value of all refund sanction orders. Refund pending will be the aggregate amount in all refund application for which acknowledgement has been received and will exclude provisional refunds received. These will not include details of non-GST refund claims.
15E, 15F and 15GAggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.
16AAggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details.
16BAggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details.
17Late fee will be payable if annual return is filed after the due date.”;

11. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the Table, against Code 4 in the first column, for the letters and word “SKD or CKD” in the second column, the letters and words “SKD or CKD or supply in batches or lots” shall be substituted.

(Dr. Sree Parvathy S.L)
Under Secretary to the
Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 29/2018-Central Tax, dated the 6th July, 2018, published vide number G.S.R 611 (E), dated the 6th July, 2018.

Read More: Notification No. 53/2018 – Central Tax: Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

Web Stories: Notification No. 53/2018 – Central Tax: Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

Download Pdf: https://taxinformation.cbic.gov.in/

0 Comments

Submit a Comment

Your email address will not be published. Required fields are marked *

Pin It on Pinterest

Shares
Share This