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Notification No. 74/2018 – Central Tax: Fourteenth amendment to the CGST Rules, 2017.

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Important keyword: F.No.20/06/16/2018-GST, Notification No. 74/2018 – Central Tax, Section 164 CGST Act 2017, Section 108 CGST Act 2017, Section 52 CGST Act 2017, Rule 12 CGST Rules 2017, Rule 45 CGST Rules 2017, Notification No. 56/2018-Central Tax, Section 10 CGST Act 2017, Notification No. 3/2017-Central Tax, Notification No. 60/2018 – Central Tax.

[F.No.20/06/16/2018-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, 31st December, 2018

Notification No. 74/2018 – 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. (1) These rules may be called the Central Goods and Services Tax (Fourteenth 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 12, after sub-rule (1), the following sub-rule shall be inserted, namely:-

(1A)  A  person  applying  for  registration  to  collect  tax  in  accordance  with  the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.‖.

3. In the said rules, in rule 45, in sub-rule (3), after the words ―received from a job worker‖, the words, ―or sent from one job worker to another‖ shall be omitted.

4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:-

―Provided also that the signature or digital signature of the supplier or his authorized representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).‖.

5. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:-

―Provided also that the signature or digital signature of the supplier or his authorized representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).‖.

6. In the said rules, in rule 54,-

a. in sub-rule (2), the following proviso shall be inserted, namely:-

―Provided  that  the  signature  or  digital  signature  of  the  supplier  or  his  authorized representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).‖.

b. in sub-rule (4), the following proviso shall be inserted, namely:-

―Provided  that  the  signature  or  digital  signature  of  the  supplier  or  his  authorized representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).‖.

7. In the said rules, in explanation (b) to sub-rule (5) of rule 89, the following clause shall be substituted, namely:-

―Adjusted  Total  turnover‖  and  ―relevant  period‖  shall  have  the  same  meaning  as assigned to them in sub-rule (4).‖.

8. In the said rules, in rule 96, in sub-rule (1), in clause (a), after the words ―export goods duly files‖, the words  ―a departure manifest or‖ shall be inserted.

9. In the said rules, in rule 101, in sub-rule (1), after the words ―financial year‖, the words ―or part thereof‖ shall be inserted.

10. In the said rules, after rule 109A, the following rule shall be inserted, namely:-

109B. Notice to person and order of revisional authority in case of revision. – (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.

(2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.‖.

11. In the said rules, in rule 138, in sub-rule (1), for Explanation 1, the following Explanation shall be substituted, namely-.

―Explanation 1. – For the purposes of this rule, the expression ―handicraft goods‖ has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018 as amended from time to time.‖

12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:-

“138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,—

  • being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or
  • being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months:

Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him:

Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard: Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.

Explanation:–  For  the  purposes  of  this  rule,  the  expression  ―Commissioner‖  shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).‖.

13. In the said rules in rule 142, in sub-rule (5), after the words ―section 74‖, the words ―or sub-section (12) of section 75‖ shall be inserted.

14. In the said rules, for FORM GST RFD-01, the following form shall be substituted, namely:-

FORM-GST-RFD-01

[See rule 89(1)]
Application for Refund

(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un- registered person and other registered taxable person)

1.GSTIN / Temporary ID 
2.Legal Name 
3.Trade Name, if any 
4.Address 
   
5.Tax period (if applicable)From <Year><Month>         To             <Year><Month>
6.Amount of Refund Claimed (Rs.)ActTaxInterestPenaltyFeesOthersTotal
Central tax      
State / UT tax      
Integrated tax      
Cess      
Total      
7.Grounds of refund claim (select from drop down)(a)Excess balance in Electronic Cash Ledger
(b)Exports of services- with payment of tax
(c)Exports of   goods   /   services-   without   payment   of   tax (accumulated ITC)
(d)On account of order
Sr. No.Type                  of orderOrder no.Order dateOrder Issuing AuthorityPayment reference no., if any
(i)Assessment    
(ii)Finalization of Provisional assessment    
(iii)Appeal    
(iv)Any             other order (specify)    
(e)ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(f)On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)
(g)On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(h)Recipient of deemed export supplies/ Supplier of deemed export supplies
(i)Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid
   on advance payment)
(j)Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS)
(k)Excess payment of tax, if any
(l)Any other (specify)
8.Details of Bank accountName of bankAddress of branchIFSCType of accountAccount No.
     
9.Whether Self-Declaration filed by Applicant u/s 54(4), if applicableYes                                      No
[DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central taxon goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

Signature
Name –
Designation / Status‖]
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making ̳nil‘ rated or fully exempt supplies.

Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. I also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.

Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.

Signature
Name –
Designation / Status
SELF-DECLARATION [rule 89(2)(l)]
I ____________________ (Applicant) having GSTIN/ temporary Id ——-, solemnly affirm and certify that in respect of the refund amounting to Rs. —/ with respect to the tax, interest, or any other amount for the period from—to—-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.

Signature
Name –

Designation / Status

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

10.Verification
I/We <Taxpayer Name>hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorized
Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

(Amount in Rs.)

Turnover of inverted rated supply of goods and servicesTax payable on such inverted rated supply of goods and servicesAdjusted total turnoverNet input tax creditMaximum refund amount to be claimed [(1×4÷3)-2]
12345
     
Statement 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

  Sl . N o.Details of invoices of inward supplies of inputs receivedTax paid on inward supplies of inputs  Details of invoices of outward supplies issued  Tax paid on outward supplies
  GST IN of the supp lier *  N o.  Da te  Taxa ble Valu e  Inte grat ed Tax  Cen tral Tax  State Tax /Uni on territ ory Tax  No .  D at e  Tax able Valu e  Invoic e type (B2B/ B2C)  Int egr ate d Ta x  Cent ral Tax  State Tax /Uni on territ ory Tax
  1  2  3  4  5  6  7  8  9  1 0  11  12  13  14  15
               

* In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).

Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr. No.Invoice detailsIntegrated taxCessBRC/ FIRCIntegrated tax and cess involved in debit note, if anyIntegrated tax and cess involved in credit note, if anyNet Integrated tax and cess (6+7+10 – 11)
No.DateValueTaxable valueAmt. No.Date
123456789101112
            
Statement- 3 [rule 89(2)(b) and 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

(Amount in Rs.)

Sr. No.Invoice detailsGoods/ Services (G/S)Shipping bill/ Bill of exportEGM DetailsBRC/ FIRC
No.DateValuePort codeNo.DateRef No.DateNo.Date
123456789101112
            
Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and servicesNet input tax creditAdjusted total turnoverRefund amount (1×2÷3)
1234
    
Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

(Amount in Rs.)

GSTIN of recipie ntInvoice detailsShipping bill/ Bill of export/ Endorsed invoice by SEZIntegrated TaxCes sIntegrat ed tax and cess involved in debit note, if anyIntegrat ed tax and cess involved in credit note, if anyNet Integrat ed tax and cess (8+9+10 – 11)
No .Dat eValu eNo .Dat eTaxabl e ValueAm t. 
123456789101112
            
Statement-5 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)

(Amount in Rs.)

Sr. No.Invoice detailsGoods/ Services (G/S)Shipping bill/ Bill of export/ Endorsed invoice no.
No.DateValueNo.Date
1234567
Statement-5A [rule 89(4)]

Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and servicesNet input tax creditAdjusted total turnoverRefund amount (1×2÷3)
1234
    
Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs)

   Sl. No.Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient   Tax paid
  GSTIN of the supplier  No.  Date  Taxable Value  Integrated Tax  Central Tax  State Tax /Union Territory Tax  Cess
  1  2  3  4  5  6  7  8  9
         
Statement-6 [rule 89(2)(j)]

Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No:  Order Date:

(Amount in Rs.)

Recipien t‘s GSTIN/ UIN Name (in case B2C)Invoice detailsDetails of tax paid on transaction considered as intra –State / inter-State transaction earlierTaxes re-assessed on transaction which were held inter State / intra-State supply subsequently
Integrat ed taxCentr al taxStat e/ UT taxCes sPlace of Suppl yIntegrat ed taxCentr al taxStat e/ UT taxCes sPlace of Suppl y
No .Dat eValu eTaxab le Valu e
123456789101112131415
               
Statement-7 [rule 89(2)(k)]

Refund Type: Excess payment of tax, if any in case of last return filed.

(Amount in Rs.)

Tax periodARN of returnDate of filing returnTax Payable
Integrated taxCentral taxState/ UT taxCess
1234567
       
Annexure-2

Certificate [rule 89(2)(m)]

This is to certify that in respect of the refund amounting to Rs.<<>>———————————————————————————– (in words) claimed by M/s—————– (Applicant‘s Name) GSTIN/ Temporary ID——- for the tax period <  >, the incidence of tax and interest, has not been passed on to any other person.

This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.

Signature of the Chartered Accountant/ Cost Accountant:

Name:

Membership Number:

Place:

Date:

Note – This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

Instructions –

  1. Terms used:
    • B to C:                      From registered person to unregistered person
    • EGM:                        Export General Manifest
    • GSTIN:                     Goods and Services Tax Identification Number
    • IGST:                        Integrated goods and services tax
    • ITC:                          Input tax credit
    • POS:                         Place of Supply (Respective State)
    • SEZ:                          Special Economic Zone
    • Temporary ID:          Temporary Identification Number
    • UIN:                          Unique Identity Number
  2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
  3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
  4. Acknowledgement in FORM GST RFD-02will be issued if the application is found complete in all respects.
  5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
  6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.
  7. Declaration shall be filed in cases wherever required.
  8. ‗Net input tax credit‘ means input tax credit availed on inputs during the relevant period for the purpose of Statement-1 and will include ITC on input services also for the purpose of Statement-3A and 5A.
  9. ‗Adjusted total turnover‘ means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.
  10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.
  11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
  12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
  13. Details of export made without payment of tax shall be reported in Statement-3.
  14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
  15. ‗Turnover of zero rated supply of goods and services‘ shall have the same meaning as defined in rule 89(4).‖.
  16. In the said rules, for FORM GST RFD-01A, the following form shall be substituted, namely:-
―FORM-GST-RFD-01 A

[See rules 89(1) and 97A]
Application for Refund (Manual)

(Applicable for casual taxable person or non-resident taxable person, tax diductor, tax collector and other registered taxable person)

1.GSTIN / Temporary ID 
2.Legal Name 
3.Trade Name, if any 
4.Address 
5.Tax period (if applicable)From <Year><Month>         To             <Year><Month>
6.Amount of Refund Claimed (Rs.)ActTaxInterestPenaltyFeesOthersTotal
Central tax      
State / UT tax      
Integrated tax      
Cess      
Total      
7.Grounds of Refund Claim (select from drop down)(a)Excess balance in Electronic Cash Ledger
(b)Exports of services- with payment of tax
(c)Exports of goods / services- without payment of tax (accumulated ITC)
(d)ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to section 54(3)]
(e)On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)
  (f)On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(g)Recipient of deemed export supplies/ Supplier of deemed export supplies
(h) 
 On account of order 
Sl. No.Type of orderOrder No.Order dateOrder Issuing AuthorityPayment reference no., if any 
(i)Assessment     
(ii)Finalization   of Provisional assessment     
(iii)Appeal     
(iv)Any other order (specify)     
(i)Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS)
(j)Excess payment of tax, if any
(k)Any other (specify)
[DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status].
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ̳nil‘ rated or fully exempt supplies.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature
Name –
Designation / Status
SELF-DECLARATION [rule 89(2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id ——-, solemnly affirm and certify that in respect of the refund amounting to Rs. —/ with respect to the tax, interest, or any other amount for the period from—to—-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation / Status

(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)

8.Verification
I/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorized
Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

(Amount in Rs.)

Turnover of inverted rated supply of goods and servicesTax payable on such inverted rated supply of goods and servicesAdjusted total turnoverNet input tax creditMaximum refund amount to be claimed [(1×4÷3)-2]
12345
     
Statement 1A [rule 89(2)(h)]

Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]

  Sl . N o.  Details of invoices of inward supplies of inputs received  Tax paid on inward supplies of inputs  Details of invoices of outward supplies issued  Tax paid on outward supplies
  GS TIN of the sup plier *  N o.  D at e  Tax able Val ue  Integ rated Tax  Cen tral Tax  Stat e Tax /Uni on terri tory Tax  N o.  D at e  Tax able Val ue  Invoic e type (B2B/ B2C)  Integ rated Tax  Cen tral Tax  Stat e Tax /Uni on terri tory Tax
  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15
               
  • In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of the CGST Act/ SGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient).
Statement- 2 [rule 89(2)(c)]

Refund Type: Exports of services with payment of tax

(Amount in Rs.)

Sr. No.Invoice detailsIntegrated taxCessBRC/ FIRCIntegrated tax and cess involved in debit note, if anyIntegrated tax and cess involved in credit note, if anyNet Integrated tax and cess (6+7+10 – 11)
 No.DateValueTaxable valueAmt. No.Date   
123456789101112
            
Statement- 3 [rule 89(2)(b) and 89(2)(c)]

Refund Type: Export without payment of tax (accumulated ITC)

(Amount in Rs.)

Sr. No.Invoice detailsGoods/ Services (G/S)Shipping bill/ Bill of exportEGM DetailsBRC/ FIRC
No.DateValuePort codeNo.DateRef No.DateNo.Date
123456789101112
            
Statement- 3A [rule 89(4)]

Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and servicesNet input tax creditAdjusted total turnoverRefund amount (1×2÷3)
1234
    
Statement-4 [rule 89(2)(d) and 89(2)(e)]

Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)

(Amount in Rs.)

GSTIN of recipien tInvoice detailsShipping bill/ Bill of export/ Endorsed invoice by SEZIntegrated TaxCes sIntegrate d tax and cess involved in debit note, if anyIntegrate d tax and cess involved in credit note, if anyNet Integrate d tax and cess (8+9+10 – 11)
No .Dat eValu eNo .Dat eTaxabl e ValueAmt . 
123456789101112
            
Statement-5A [rule 89(4)]

Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount

(Amount in Rs.)

Turnover of zero rated supply of goods and servicesNet input tax creditAdjusted total turnoverRefund amount (1×2÷3)
1234
Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs)

  Sl. No.  Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient  Tax paid
  GSTIN of the supplier  No.  Date  Taxable Value  Integrated Tax  Central Tax  State Tax /Union Territory Tax  Cess
  1  2  3  4  5  6  7  8  9
         
Statement-6 [rule 89(2)(j)]

Refund Type: On account of change in POS (inter-State to intra-State and vice versa)

Order Details (issued in pursuance of sections 77(1) and 77(2), if any:

Order No: 

Order Date:

(Amount in Rs.)

Recipients‘ GSTIN/ UIN Name (in case B2C)Invoice detailsDetails of tax paid on transaction considered as intra –State / inter-State transaction earlierTaxes re-assessed on transaction which were held inter State / intra- State supply subsequently
Integrated taxCentral taxState/ UT taxCessPlace of SupplyIntegrated taxCentral taxState/ UT taxCessPlace of Supply
No.DateValueTaxable Value
123456789101112131415
               
Statement-7 [rule 89(2)(k)]

Refund Type: Excess payment of tax, if any in case of last return filed.

(Amount in Rs.)

Tax periodARN of returnDate of filing returnTax Paid in Excess
Integrated taxCentral taxState/ UT taxCess
1234567
       

16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely:-

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  

Date                                                                                                

Name of Authorized

Signatory

Designation / Status

Instructions: –
  1. Terms used:
    • GSTIN:         Goods and Services Tax Identification Number
    • UQC:            Unit Quantity Code
    • HSN:             Harmonized System of Nomenclature Code
  2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return.
  3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.
  4. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FORM GSTR-3B between July 2017 to March 2018 shall be declared in this part. 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 be declared under Non-GST supply (5F).
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.

5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows:

Table No.Instructions
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. If the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9.
8AThe total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY 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-1.
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.
8DAggregate value of the input tax credit which was available in FORM GSTR- 2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C. However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative.
8E & 8FThe credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 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.

6. 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.

7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:

Table No.Instructions
 10 & 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. However, any ITC which was reversed in the FY 2017-18 as per second proviso to sub- section (2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19.

8. 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. It may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies.
19Late fee will be payable if annual return is filed after the due date.

9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form,  through  FORM DRC-03. Taxpayers   shall   select   ―Annual   Return‖   in   the   drop   down   provided   in FORM DRC-03. It may be noted that such liability can be paid  through electronic cash ledger only.‖.

17. In the said rules, for FORM GSTR 9A, the following form shall be substituted, namely:-

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 made during the financial year
 DescriptionTurnoverRate of TaxCentra l TaxState / UT TaxIntegrate d taxCess
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6Details of Outward supplies made 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) for the financial year
 DescriptionTaxable ValueCentral TaxState Tax / UT TaxIntegrate d 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 for the financial year
  AInward supplies from registered persons (other than 7A above)     
BImport of Goods     
Pt. III  Details 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
 DescriptionTurnoverCentra l TaxState Tax / UT TaxIntegrate d 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
 Descriptio nCentral TaxState Tax / UT TaxIntegrate d TaxCessInteres tPenaltyLate Fee / Other s
 12345678
  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
 DescriptionCentra l TaxState Tax / UT TaxIntegrate d 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   

Date

Signature

Name of Authorized
Signatory

Designation / Status

Instructions: –
  1. It is mandatory to file all your FORM GSTR-4 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return.
  2. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return.
  3. 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.

4. 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.

5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:

Table No.Instructions
  10,11,12,13 and 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.

6. 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.‖;

7. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select ―Annual Return‖ in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.‖.

18. In the said rules, for FORM GSTR 9C, the following form shall be substituted, namely:-

FORM GSTR-9C

See rule 80(3)

PART – A – Reconciliation Statement
Pt. IBasic Details
  1Financial Year 
2GSTIN 
3ALegal Name< Auto>
  3BTrade Name (if any)  <Auto>
4Are you liable to audit under any Act? <<Please specify>>
  (Amount in ₹ in all tables)
Pt. IIReconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9)
5Reconciliation of Gross Turnover
  ATurnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) 
BUnbilled revenue at the beginning of Financial Year(+) 
CUnadjusted advances at the end of the Financial Year(+) 
DDeemed Supply under Schedule I(+) 
ECredit Notes issued after the end of the financial year but reflected in the annual return(-) 
FTrade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST  (+) 
GTurnover from April 2017 to June 2017(-) 
HUnbilled revenue at the end of Financial Year(-) 
IUnadjusted Advances at the beginning of the Financial Year  (-) 
JCredit notes accounted for in the audited Annual Financial Statement but are not permissible under GST(+) 
KAdjustments on account of supply of goods by SEZ units to DTA Units  (-) 
LTurnover for the period under composition scheme(-) 
MAdjustments in turnover under section 15 and rules thereunder(+/- ) 
NAdjustments in turnover due to foreign exchange fluctuations(+/- ) 
O  Adjustments in turnover due to reasons not listed above(+/- ) 
PAnnual turnover after adjustments as above<Auto>
QTurnover as declared in Annual Return (GSTR9) 
RUn-Reconciled turnover (Q – P)AT1
6Reasons for Un – Reconciled difference in Annual Gross Turnover
AReason 1<<Text>>
BReason 2<<Text>>
CReason 3<<Text>>
7Reconciliation of Taxable Turnover
AAnnual turnover after adjustments (from 5P above)<Auto>
  BValue of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover 
CZero rated supplies without payment of tax 
DSupplies on which tax is to be paid by the recipient on reverse charge basis 
ETaxable turnover as per adjustments above (A-B-C-D)<Auto>
FTaxable turnover as per liability declared in Annual Return (GSTR9) 
GUnreconciled taxable turnover (F-E)AT 2
8Reasons for Un – Reconciled difference in taxable turnover
AReason 1<<Text>>
BReason 2<<Text>>
CReason 3<<Text>>
Pt. III  Reconciliation of tax paid
9Reconciliation of rate wise liability and amount payable thereon
    Tax payable
 DescriptionTaxable ValueCentral taxState tax / UT taxIntegrated TaxCess, if applicable
 123456
A5%     
B5% (RC)     
C12%     
D12% (RC)     
E18%     
F18% (RC)     
G28%     
H28% (RC)     
I3%     
J0.25%     
K0.10%     
LInterest     
MLate Fee     
NPenalty     
OOthers     
    PTotal amount to be paid as per tables above         <Auto>        <Auto>        <Auto>        <Auto>
    QTotal amount paid as declared in Annual Return (GSTR 9)     
    RUn- reconciled payment of amount (PT1)     
10Reasons for un-reconciled payment of amount
AReason 1<<Text>>
BReason 2<<Text>>
CReason 3<<Text>>
11Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above)
   To be paid through Cash
  Description  Taxable ValueCentral taxState tax / UT taxIntegrated taxCess, if applicable
123456
5%     
12%     
18%     
28%     
3%     
0.25%     
0.10%     
Interest     
 Late Fee     
Penalty     
Others (please specify)     
Pt. IV  Reconciliation of Input Tax Credit (ITC)
12Reconciliation of Net Input Tax Credit (ITC)
    AITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts) 
  BITC booked in earlier Financial Years claimed in current Financial Year  (+) 
  CITC booked in current Financial Year to be claimed in subsequent Financial Years  (-) 
  DITC availed as per audited financial statements or books of account  <Auto>
EITC claimed in Annual Return (GSTR9) 
FUn-reconciled ITCITC 1
13Reasons for un-reconciled difference in ITC
AReason 1<<Text>>
BReason 2<<Text>>
CReason 3<<Text>>
14Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account
 DescriptionValueAmount of Total ITCAmount of eligible ITC availed
 1234
APurchases   
BFreight / Carriage   
CPower and Fuel   
  DImported goods (Including received from SEZs)   
ERent and Insurance   
  FGoods lost, stolen, destroyed, written off or disposed of by way of gift or free samples   
GRoyalties   
HEmployees’ Cost (Salaries, wages,   
 Bonus etc.)   
IConveyance charges   
JBank Charges   
KEntertainment charges   
  LStationery Expenses (including postage etc.)   
MRepair and Maintenance   
NOther Miscellaneous expenses   
OCapital goods   
PAny other expense 1   
QAny other expense 2   
  RTotal amount of eligible ITC availed    <<Auto>>
    SITC claimed in Annual Return (GSTR9)   
  TUn-reconciled ITC (ITC 2)   
15Reasons for un – reconciled difference in ITC
AReason 1<<Text>>
BReason 2<<Text>>
CReason 3<<Text>>
  16Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above)
 DescriptionAmount Payable
Central Tax 
State/UT Tax 
Integrated Tax 
Cess 
Interest 
Penalty 
Pt. V  Auditor’s recommendation on additional Liability due to non-reconciliation
   To be paid through Cash
  Description ValueCentral taxState tax / UT taxIntegrated taxCess, if applicable
123456
 5%     
12%     
18%     
28%     
3%     
0.25%     
0.10%     
Input Tax Credit     
Interest     
Late Fee     
Penalty     
Any other amount paid for supplies not included in Annual Return (GSTR 9)     
Erroneous refund to be paid back     
Outstanding demands to be settled     
Other (Pl. specify)     
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.

**(Signature and stamp/Seal of the Auditor) Place: ……………

Name of the signatory …………………

Membership No………………

Date: ……………

Full address ………………………

Verification of registered person:

I hereby solemnly affirm and declare that I am uploading the reconciliation statement in FORM GSTR-9C prepared and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet etc.

Place:
Date:

Signature
Name of Authorized Signatory
Designation/status

Instructions: –
  1. Terms used:
    • GSTIN: Goods and Services Tax Identification Number
  2. It is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR – 9 for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately.
  3. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.
  4. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :-
Table No.Instructions
5AThe turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.
5BUnbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here. (For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here)
5CValue of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statement shall be declared here.
5DAggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the  audited Annual Financial Statement is not required to be included here.
5EAggregate value of credit notes which were issued after 31st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9) shall be declared here.
5FTrade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable (being not permissible) shall be declared here.
5GTurnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.
5HUnbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here.
5IValue of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here.
5JAggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall be declared here.
5KAggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here.
5LThere may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here.
5MThere may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the CGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here.
5NAny difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here.
5OAny difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here.
5QAnnual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9).
6Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here.
7The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9).
7AAnnual turnover as derived in Table 5P above would be auto-populated here.
7BValue of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
7CValue of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
7DValue of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.
7EThe taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D above.
7FTaxable turnover as declared in Table (4N – 4G) + (10-11) of the Annual Return (GSTR9) shall be declared here.
8Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here.

5. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-

Table No.Instructions
9The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled ―RC‖, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared) shall be declared.
9PThe total amount to be paid as per liability declared in Table 9A to 9O is auto populated here.
9QThe amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9).
10Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here.
11Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.

6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:-

Table No.Instructions
12AITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State- wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.
12BAny ITC which was booked in the audited Annual Financial Statement of earlier financial year(s) but availed in the ITC ledger in the financial year for which the reconciliation statement is being filed for shall be declared here. This shall include transitional credit which was booked in earlier years but availed during Financial Year 2017-18.
12CAny ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.
12DITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here.
12ENet ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here.
13Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here.
14This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid / was payable are to be declared here.
14RTotal ITC declared in Table 14A to 14Q above shall be auto populated here.
14SNet ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9) may be used for filing this Table.
15Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here.
16Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.

7. Part V consists of the auditor‘s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.

8. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select Reconciliation  Statement‖  in  the  drop  down  provided  in  FORM  DRC-03.  It  may be noted that such liability shall be paid through electronic cash ledger only.

PART – B- CERTIFICATION

I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:

  • I/we have examined the—
  • balance sheet as on ………
  • the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and
  • the cash flow statement for the period beginning from ……..…to ending on ………, — attached herewith, of M/s …………… (Name),      (Address), ..…………………(GSTIN).

2 Based on our audit I/we report that the said registered person—

*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder

*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:

1.

2.

3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:

…………………………………….

…………………………………….

3. (b) *I/we further report that, –

  • *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.
  • In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books.
  • I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State.

4. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No. GSTR-9C.

5. In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any:

(a) ……………………………………………………………………………………………………………………………………
(b) ……………………………………………………………………………………………………………………………………
(c) ……………………………………………………………………………………………………………………………………

………………………………………
………………………………………

**(Signature and stamp/Seal of the Auditor) Place: ……………

Name of the signatory …………………
Membership No………………
Date: ……………
Full address ………………………

II.   Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts:

*I/we report that the audit of the books of accounts and the financial statements of M/s. ………………..…………………. (Name and address of the assesses with GSTIN) was conducted by M/s. …………………………………………..………. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the        Act, and *I/we annex hereto a copy of their audit report dated ……………………………. along with a copy of each of :-

  • balance sheet as on ………
  • the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on  ,
  • the cash flow statement for the period beginning from ……..…to ending on , and
  • documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.

2. I/we report that the said registered person—
*has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:

1.
2.
3.

3. The documents required to be furnished under section 35 (5) of the CGST Act/SGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act/SGST Act is annexed herewith in Form No.GSTR-9C.

4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any:

(a) …………………………….…………………………….………………………
(b) …………………………….…………………………….………………………
(c) …………………………….…………………………….………………………
………………………………………

**(Signature and stamp/Seal of the Auditor)

Place: ……………
Name of the signatory …………………
Membership No………………
Date: ……………
Full address……………………………….

19. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:-

FORM GST RVN-01

[See rule 109B]

Reference No. 
Date –

To,

………………………………………..
………………………………………..
………………………………………..

GSTIN:……………………………….

Order No. –

Date –

Notice under section 108

Whereas it has come to the notice of the undersigned that decision/order passed under this Act/ the << Name of the State>> Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Union territory Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by……………………………………………………………………… (Designation of officer) is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith.

You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits

Place:
Date: 

Signature:
Designation:
Jurisdiction / Office –.

20. In the said rules, for FORM GST APL-04, the following form shall be substituted, namely:-

Form GST APL-04

[See rules 109B, 113 (1) and115 ]

SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT

Reference no. –     

Date –

  1. GSTIN/ Temporary ID/UIN –
  2. Name of the appellant / person –
  3. Address of the appellant / person-
  4. Order appealed against or intended to be revised –        Number-                                                                                        Date
  5. Appeal no.                                                                     Date-
  6. Personal Hearing –
  7. Order in brief-Status of order-
  8. Confirmed / Modified / Rejected
  9. Amount of demand after appeal / revision:
Particu larsCentral taxState / UT taxIntegrated taxCessTotal
Amount in dispute / earlier orderDetermined AmountAmount in dispute / earlier orderDetermined AmountAmount in dispute / earlier orderDetermined AmountAmount in dispute / earlier orderDetermined AmountAmount in dispute / earlier orderDetermined Amount
1234567891011
a) Tax          
b) Interest          
c) Penalty          
d) Fees          
e) Others          
f) Refund     ;    

10. Place of supply wise details of IGST demand

Place of Supply (Name of State / UT)DemandTaxInterestPenaltyOtherTotal
1234567
 Amount in dispute / earlier order     
Determined Amount     
       

Place: Date:

Signature:

Name of the Appellate Authority / Revisional
Authority/ Tribunal / Jurisdictional
Officer
Designation:
Jurisdiction:‖.

(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. 60/2018 – Central Tax, dated the 30th October, 2018, published vide number

G.S.R 1075 (E), dated the 30th October, 2018.

Read More: Notification No. 76/2018 – Central Tax: Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

Web Stories: Notification No. 76/2018 – Central Tax: Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

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

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