Notification No. 74/2018 – Central Tax

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

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 74/2018 – Central Tax

New Delhi, 31^st December, 2018

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.

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

• 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.‖.

• 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.

• 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).‖.

• 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,-

• 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).‖.

• 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).‖.

• 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.

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

1. 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.

• The Revisional Authority shall, along section 108, issue a summary of the order in the final amount of demand confirmed.‖.

with its order under sub-section (1) of FORM GST APL-04 clearly indicating

1. 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 23^rd 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 23^rd October, 2018 as amended from time to time.‖

1. 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).‖.

1. 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.

1. 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 deduct or, tax collector, un-registered person and other registered taxable person)

1. GSTIN / Temporary ID

• Legal Name

• Trade Name, if any

• Address

5.	Tax period	From <Year><Month>	To	<Year><Month>
	(if
	applicable)
6.	Amount of	Act	Tax	Interest	Penalty	Fees	Others	Total
	Refund
	Claimed	Central
	(Rs.)	tax
		State / UT
		tax
		Integrated
		tax
		Cess
		Total
7.	Grounds of	(a)	Excess balance in Electronic Cash Ledger
	refund
	(b)	Exports of services- with payment of tax
	claim
	(c)	Exports  of  goods  /  services-  without  payment  of  tax
	(select from		(accumulated ITC)
	drop down)
	(d)	On account of order
			Sr.	Type	of	Order	Order	Order	Payment
			No.	order		no.	date	Issuing	reference
								Authority	no., if any
			(i)	Assessment
			(ii)	Finalization
				of
				Provisional
				assessment
			(iii)	Appeal
			(iv)	Any	other
				order
				(specify)

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

• On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)

• On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)

• Recipient of deemed export supplies/ Supplier of deemed export supplies

• 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	Name of	Address	IFSC	Type of account	Account No.
	Bank	bank	of branch
	account
9.	Whether   Self-Declaration   filed   by		Yes	No
	Applicant u/s 54(4), if applicable

[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 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

• 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.)

1. 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 Authorised Signatory

(Name)

Designation/ Status

Annexure-1

Statement -1 [rule 89(5)]

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

				(Amount in Rs.)
Turnover of	Tax payable	Adjusted	Net input tax	Maximum refund
inverted rated	on such	total	credit	amount to be
supply of	inverted rated	turnover		claimed
goods and	supply of			[(1×4÷3)-2]
services	goods and
	services
1	2	3	4	5

Statement 1A [rule 89(2)(h)]

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

Sl

Details of invoices of

Tax paid on

Details of invoices of

Tax paid on

.

inward supplies of

inward supplies

outward supplies issued

outward supplies

N

inputs received

of inputs

o.

GST

N

Da

Taxa

Inte

Cen

State

No

D

Tax

Invoic

Int

Cent

State

IN

o.

te

ble

grat

tral

Tax

.

at

able

e type

egr

ral

Tax

of

Valu

ed

Tax

/Uni

e

Valu

(B2B/

ate

Tax

/Uni

the

e

Tax

on

e

B2C)

d

on

supp

territ

Ta

territ

lier *

ory

x

ory

Tax

Tax

1	2	3	4	5	6	7	8	9	1	11	12	13	14	15
									0

• 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.

Invoice details

Integrated tax

Cess

BRC/

IntegratedIntegrated

Net

No.

FIRC

tax and

tax and

Integrated

cess

cess

tax and

No.

Date

Value

Taxable

Amt.

No.

Date

value

involved

involved

cess

in debit

in credit

(6+7+10 –

note, if

note, if

11)

any

any

1

2

3

4

5

6

7

8

9

10

11

12

Statement- 3 [rule 89(2)(b) and 89(2)(c)]

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

(Amount in Rs.)

Sr.

Invoice details

Goods/

Shipping bill/ Bill of

EGM

BRC/

No.

Services

export

Details

FIRC

(G/S)

No.

Date

Value

Port code

No.

Date

Ref

Date

No.

Date

No.

1

2

3

4

5

6

7

8

9

10

11

12

Statement- 3A [rule 89(4)]

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

			(Amount in Rs.)
Turnover of zero	Net input tax	Adjusted total		Refund amount
rated supply of goods	credit	turnover		(1×2÷3)
and services
1	2	3		4

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

Invoice details

Shipping

Integrated

Ces

Integrat

Integrat

Net

of

bill/ Bill

Tax

s

ed tax

ed tax

Integrat

recipie

of

and cess

and cess

ed tax

nt

export/

involved

involved

and cess

Endorsed

in debit

in credit

(8+9+10

invoice

note, if

note, if

– 11)

by SEZ

any

any

No

Dat

Valu

No

Dat

Taxabl

Am

.

e

e

.

e

e

t.

Value

1

2

3

4

5

6

7

8

9

10

11

12

Statement-5 [rule 89(2)(d) and 89(2)(e)]

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

							(Amount in Rs.)
Sr. No.		Invoice details		Goods/	Shipping bill/ Bill of export/
					Services (G/S)	Endorsed invoice no.
	No.	Date		Value		No.		Date
1	2	3		4	5	6		7

Statement-5A [rule 89(4)]

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

			(Amount in Rs.)
Turnover of zero rated	Net input tax	Adjusted total	Refund amount
supply of goods and	credit	turnover	(1×2÷3)
services
1	2	3	4

Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs)

Sl.	Details of invoices of outward	Tax paid
No.	supplies in case refund is claimed

	by supplier/Details of invoices of
	inward supplies in case refund is
		claimed by recipient
	GSTIN		No.	Date	Taxable	Integrated	Central	State Tax /Union	Cess
	of the				Value	Tax	Tax	Territory Tax
	supplier
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

Invoice details

Details of tax paid on

Taxes re-assessed on

t‘s

transaction considered as intra

transaction which were

held

GSTIN/

–State / inter-State transaction

inter State / intra-State supply

UIN

earlier

subsequently

Name

Integrat

Centr

Stat

Ces

Place

Integrat

Centr

Stat

Ces

Place

(in case

ed tax

al tax

e/

s

of

ed tax

al tax

e/

s

of

No

Dat

Valu

Taxab

B2C)

.

e

e

le

UT

Suppl

UT

Suppl

tax

y

tax

y

Valu

e

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

Statement-7 [rule 89(2)(k)]

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

(Amount in Rs.)

Tax period

ARN of

Date of

Tax Payable

return

filing

Integrated

Central

State/

Cess

return

tax

tax

UT tax

1

2

3

4

5

6

7

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:

a.  B to C:From registered person to unregistered person

b.	EGM:	Export General Manifest
c.	GSTIN:	Goods and Services Tax Identification Number
d.	IGST:	Integrated goods and services tax
e.	ITC:	Input tax credit
f.	POS:	Place of Supply (Respective State)
g.	SEZ:	Special Economic Zone
h.	Temporary ID:	Temporary Identification Number
i.	UIN:	Unique Identity Number

• Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.

• Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.

• Acknowledgement in FORM GST RFD-02will be issued if the application is found complete in all respects.

• Claim of refund on export of goods with payment of IGST shall not be processed through this application.

• 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.

• Declaration shall be filed in cases wherever required.

• ‗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.

• ‗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.

1. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.

1. 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.

1. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.

1. Details of export made without payment of tax shall be reported in Statement-3.

1. 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).

1. ‗Turnover of zero rated supply of goods and services‘ shall have the same meaning as defined in rule 89(4).‖.

1. 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 deductor, tax

collector and other registered taxable person)

1.	GSTIN /
	Temporary ID
2.	Legal Name
3.	Trade Name, if
	any
4.	Address
5.	Tax period	From <Year><Month>	To	<Year><Month>
	(if applicable)
6.	Amount of Refund	Act	Tax	Interest	Penalty		Fees	Others		Total
	Claimed (Rs.)
		Central tax
		State / UT tax
		Integrated tax
		Cess
		Total
7.	Grounds of	(a)	Excess balance in Electronic Cash Ledger
	Refund Claim
	(b)	Exports of services- with payment of tax
	(select from drop
	(c)	Exports of goods / services- without payment of tax (accumulated ITC)
	down)
	(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)

• On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)

• Recipient of deemed export supplies/ Supplier of deemed export supplies

(h)

On account of order

	Sl.	Type of order		Order	Order	Order	Payment
	No.			No.	date	Issuing	reference
						Authority	no., if any
	(i)	Assessment
	(ii)	Finalization	of
		Provisional
		assessment
	(iii)	Appeal
	(iv)	Any other order
		(specify)

• Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa (change of POS)

• Excess payment of tax, if any

• 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 Authorised Signatory

(Name)

Designation/ Status

Annexure-1

Statement -1 [rule 89(5)]

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

				(Amount in Rs.)
Turnover of	Tax payable	Adjusted	Net input tax	Maximum refund
inverted rated	on such	total	credit	amount to be
supply of	inverted rated	turnover		claimed
goods and	supply of			[(1×4÷3)-2]
services	goods and
	services
1	2	3	4	5

Statement 1A [rule 89(2)(h)]

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

Sl

Details of invoices

Tax paid on

Details of invoices of

Tax paid on

.

of inward supplies

inward supplies of

outward supplies

outward supplies

N

of inputs received

inputs

issued

o.

GS

N

D

Tax

Integ

Cen

Stat

N

D

Tax

Invoic

Integ

Cen

Stat

TIN

o.

at

able

rated

tral

e

o.

at

able

e type

rated

tral

e

of

e

Val

Tax

Tax

Tax

e

Val

(B2B/

Tax

Tax

Tax

the

ue

/Uni

ue

B2C)

/Uni

sup

on

on

plier

terri

terri

*

tory

tory

Tax

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.	Invoice details	Integrated tax	Cess	BRC/	Integrated	Integrated	Net
No.				FIRC	tax and	tax and	Integrated
					cess	cess	tax and
					involved	involved	cess
					in debit	in credit	(6+7+10 –
					note, if	note, if	11)
					any	any
	No.  Date  Value  Taxable  Amt.	No.  Date
		value

1	2	3	4	5	6	7	8	9	10	11	12

Statement- 3 [rule 89(2)(b) and 89(2)(c)]

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

(Amount in Rs.)

Sr.

Invoice details

Goods/

Shipping bill/ Bill of

EGM

BRC/

No.

Services

export

Details

FIRC

(G/S)

No.

Date

Value

Port

No.

Date

Ref

Date

No.

Date

code

No.

1	2	3	4	5	6	7	8	9	10	11	12

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	Net input tax	Adjusted total	Refund amount
supply of goods and	credit	turnover	(1×2÷3)
services
1	2	3	4

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

Invoice details

Shipping

Integrated

Ces

Integrate

Integrate

Net

of

bill/ Bill

Tax

s

d tax and

d tax and

Integrate

recipien

of

cess

cess

d tax and

t

export/

involved

involved

cess

Endorsed

in debit

in credit

(8+9+10

invoice

note, if

note, if

– 11)

by SEZ

any

any

No

Dat

Valu

No

Dat

Taxabl

Amt

.

e

e

.

e

e

.

Value

1

2

3

4

5

6

7

8

9

10

11

12

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	Net input tax	Adjusted total		Refund amount
supply of goods and	credit	turnover		(1×2÷3)
services

1	2	3	4

Statement 5B [rule 89(2)(g)]

Refund Type: On account of deemed exports

(Amount in Rs)

Sl.	Details of invoices of outward			Tax paid
No.	supplies in case refund is claimed
	by supplier/Details of invoices of
	inward supplies in case refund is
		claimed by recipient
	GSTIN		No.	Date	Taxable	Integrated	Central		State Tax /Union	Cess
	of the				Value	Tax	Tax		Territory Tax
	supplier
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‘

Invoice details

Details of tax paid on transaction

Taxes re-assessed on transaction

GSTIN/

considered as intra –State / inter-State

which were held inter State / intra-

UIN

transaction earlier

State supply subsequently

Name

Integrated

Central

State/CessPlace

Integrated

Central

State/CessPlace

(in case

tax

tax

UT

of

tax

tax

UT

of

B2C)

No.DateValueTaxable

tax

Supply

tax

Supply

Value

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

Statement-7 [rule 89(2)(k)]

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

(Amount in Rs.)

Tax period	ARN of	Date of		Tax Paid in Excess
	return	filing
	Integrated		Central	State/	Cess
		return	tax		tax	UT tax
1	2	3	4		5	6	7

‖.

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

―FORM GSTR – 9

[See rule 80]

Annual Return

Pt. I

Basic Details

1

Financial Year

2

GSTIN

3A

Legal Name

3B

Trade Name (if

any)

Pt. II

Details of Outward and inward supplies made during the financial year

(Amount in ₹ in all tables)

Nature of Supplies

Taxable Value

Centra

State

Integrat

Cess

l Tax

Tax /

ed Tax

UT

Tax

1

2

3

4

5

6

4

Details of advances, inward and outward supplies made during the financial year

on which tax is payable

A

Supplies made to un-registered

persons (B2C)

B

Supplies made to registered

persons (B2B)

Zero rated supply (Export) on

C

payment of tax (except

supplies to SEZs)

D

Supply to SEZs on payment of

tax

E

Deemed Exports

Advances on which tax has

F

been paid but invoice has not

been issued (not covered under

(A) to (E) above)

Inward supplies on which tax

G

is to be paid on reverse charge

basis

H

Sub-total (A to G above)

Credit Notes issued in respect

I

of transactions specified in (B)

to (E) above (-)

Debit Notes issued in respect

J

of transactions specified in (B)

to (E) above (+)

Supplies / tax declared

K

through Amendments (+)

L

Supplies / tax reduced through

Amendments (-)

M

Sub-total (I to L above)

Supplies and advances on

N

which tax is to be paid (H +

M) above

5

Details of Outward supplies made during the financial year on which tax is not

payable

A

Zero rated supply (Export)

without payment of tax

B

Supply to SEZs without

payment of tax

Supplies on which tax is to be

C

paid by the recipient on

reverse charge basis

D

Exempted

E

Nil Rated

F

Non-GST supply (includes ‗no

supply‘)

G

Sub-total (A to F above)

Credit Notes issued in respect

H

of transactions specified

in A to F above (-)

Debit Notes issued in respect

I

of transactions specified

in A to F above (+)

J

Supplies declared through

Amendments (+)

K

Supplies reduced through

Amendments (-)

L

Sub-Total (H to K above)

M

Turnover on which tax is not

to be paid (G + L above)

Total Turnover (including

N

advances) (4N + 5M – 4G

above)

Pt.

III

Details of ITC for the financial year

Description

Type

Centra

State

Integrat

Cess

l Tax

Tax /

ed Tax

UT

Tax

1

2

3

4

5

6

6

Details of ITC availed during the financial year

Total amount of input tax credit availed through

A

FORM GSTR-3B (sum total of Table 4A of

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FORM GSTR-3B)

>

>

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>

Inward supplies (other than

Inputs

imports and inward supplies

Capital Goods

B

liable to reverse charge but

Input Services

includes services received

from SEZs)

Inward supplies received from

Inputs

unregistered persons liable to

Capital Goods

C

reverse charge (other than B

Input Services

above) on which tax is paid &

ITC availed

Inward supplies received from

Inputs

registered persons liable to

Capital Goods

D

reverse charge (other than B

Input Services

above) on which tax is paid

and ITC availed

E

Import of goods (including

Inputs

supplies from SEZs)

Capital Goods

F

Import of services (excluding inward supplies

from SEZs)

G

Input Tax credit received from ISD

H

Amount of ITC reclaimed (other than B above)

under the provisions of the Act

I

Sub-total (B to H above)

J

Difference (I – A above)

Transition Credit through TRAN-I (including

K

revisions if any)

L

Transition Credit through TRAN-II

M

Any other ITC availed but not specified above

N

Sub-total (K to M  above)

O

Total ITC availed (I + N above)

7

Details of ITC Reversed and Ineligible ITC for the financial year

A

As per Rule 37

B

As per Rule 39

C

As per Rule 42

D

As per Rule 43

E

As per section 17(5)

F

Reversal of TRAN-I credit

G

Reversal of TRAN-II credit

H

Other reversals (pl. specify)

I

Total ITC Reversed (Sum of A to H above)

J

Net ITC Available for Utilization (6O – 7I)

8

Other ITC related information

ITC as per GSTR-2A (Table 3 & 5 thereof)

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A

>

>

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>

ITC as per sum total of 6(B) and 6(H) above

<Auto

B

>

ITC on inward supplies (other than imports and

inward supplies liable to reverse charge but

C

includes services received from SEZs) received

during 2017-18 but availed during April to

September, 2018

D

Difference [A-(B+C)]

E

ITC available but not availed

F

ITC available but ineligible

IGST paid on import of goods (including

G

supplies from SEZ)

IGST credit availed on import of goods (as per

<Auto

H

6(E) above)

>

I

Difference (G-H)

ITC available but not availed on import of

J

goods (Equal to I)

Total ITC to be lapsed in current financial year

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(E+F+J)

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>

―FORM GSTR-9C

See rule 80(3)

PART – A – Reconciliation Statement

Pt. I

Basic Details

Financial

1

Year

2

GSTIN

3A

Legal Name

< Auto>

Trade Name

3B

(if any)

<Auto>

4

Are you liable to audit under any Act?

<<Please specify>>

(Amount in ₹ in all tables)

Pt.

Reconciliation of turnover declared in audited Annual Financial Statement with

II

turnover declared in Annual Return (GSTR9)

5

Reconciliation of Gross Turnover

Turnover (including exports) as per audited financial

A

statements for the State / UT (For multi-GSTIN units under

same PAN the turnover shall be derived from the audited

Annual Financial Statement)

B

Unbilled revenue at the beginning of Financial Year

(+)

C

Unadjusted advances at the end of the Financial Year

(+)

D

Deemed Supply under Schedule I

(+)

Credit Notes issued after the end of the financial year

E

(-)

but reflected in the annual return

F

Trade Discounts accounted for in the audited Annual

Financial Statement but are not permissible under GST

(+)

G

Turnover from April 2017 to June 2017

(-)

H

Unbilled revenue at the end of Financial Year

(-)

I

Unadjusted Advances at the beginning of the Financial

Year

(-)

J

Credit notes accounted for in the audited Annual

(+)

Financial Statement but are not permissible under GST

K

Adjustments on account of supply of goods by SEZ

units to DTA Units

(-)

L

Turnover for the period under composition scheme

(-)

M

Adjustments in turnover under section 15 and rules

(+/-

thereunder

)

N

Adjustments in turnover due to foreign exchange

(+/-

fluctuations

)

O

Adjustments in turnover due to reasons not listed above

(+/-

)

P

Annual turnover after adjustments as above

<Auto>

Q

Turnover as declared in Annual Return (GSTR9)

R

Un-Reconciled turnover (Q – P)

AT1

6

Reasons for Un – Reconciled difference in Annual Gross Turnover

A

Reason 1

<<Text>>

B

Reason 2

<<Text>>

C

Reason 3

<<Text>>

7

Reconciliation of Taxable Turnover

A

Annual turnover after adjustments (from 5P above)

<Auto>

Value of Exempted, Nil Rated, Non-GST supplies, No-Supply

B

turnover

C

Zero rated supplies without payment of tax

D

Supplies on which tax is to be paid by the recipient on reverse

charge basis

E

Taxable turnover as per adjustments above (A-B-C-D)

<Auto>

F

Taxable turnover as per liability declared in Annual Return

(GSTR9)

G

Unreconciled taxable turnover (F-E)

AT 2

8

Reasons for Un – Reconciled difference in taxable turnover

A

Reason 1

<<Text>>

B

Reason 2

<<Text>>

C

Reason 3

<<Text>>

Pt.

III

Reconciliation of tax paid

9

Reconciliation of rate wise liability and amount payable thereon

Tax payable

Description

Taxable Value

Central

State tax

Integrated Tax

Cess, if

tax

/ UT tax

applicable

1

2

3

4

5

6

A

5%

B

5% (RC)

C

12%

D

12% (RC)

E

18%

F

18% (RC)

G

28%

H

28% (RC)

I

3%

J

0.25%

K

0.10%

L

Interest

M

Late Fee

N

Penalty

O

Others

Total

amount to

P

be paid as

per tables

above

<Auto>

<Auto>

<Auto>

<Auto>

Total

amount paid

Q

as declared

in Annual

Return

(GSTR 9)

Un-

reconciled

R

payment of

amount

(PT1)

10

Reasons for un-reconciled payment of amount

A

Reason 1

<<Text>>

B

Reason 2

<<Text>>

C

Reason 3

<<Text>>

11

Additional amount payable but not paid (due to reasons specified under Tables

6,8 and 10 above)

To be paid through Cash

Central

State tax

Integrated tax

Cess, if

Description

Taxable Value

tax

/ UT tax

applicable

5

1

2

3

4

6

5%

12%

18%

28%

3%

0.25%

0.10%

Interest

Late Fee

Penalty

Others

(please

specify)

Pt.

IV

Reconciliation of Input Tax Credit (ITC)

12

Reconciliation of Net Input Tax Credit (ITC)

ITC availed as per audited Annual Financial Statement for the

State/ UT (For multi-GSTIN units under same PAN this should

A

be derived from books of accounts)

ITC booked in earlier Financial Years claimed in current

B

Financial Year

(+)

ITC booked in current Financial Year to be claimed in

C

subsequent Financial Years

(-)

ITC availed as per audited financial statements or books of

D

account

<Auto>

E

ITC claimed in Annual Return (GSTR9)

F

Un-reconciled ITC

ITC 1

13

Reasons for un-reconciled difference in ITC

A

Reason 1

<<Text>>

B

Reason 2

<<Text>>

C

Reason 3

<<Text>>

14

Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on

expenses as per audited Annual Financial Statement or books of account

Description

Value

Amount of

Amount of eligible

Total ITC

ITC availed

1

2

3

4

A

Purchases

B

Freight / Carriage

C

Power and Fuel

Imported goods

D

(Including received

from SEZs)

E

Rent and Insurance

Goods lost, stolen,

F

destroyed, written off

or disposed of by way

of gift or free samples

G

Royalties

H

Employees’ Cost

(Salaries, wages,

Bonus etc.)

I

Conveyance charges

J

Bank Charges

K

Entertainment charges

Stationery Expenses

L

(including postage

etc.)

M

Repair and

Maintenance

Other Miscellaneous

N

expenses

O

Capital goods

P

Any other expense 1

Q

Any other expense 2

Total amount of

R

eligible ITC availed

<<Auto>>

ITC claimed in

Annual Return

S

(GSTR9)

Un-reconciled ITC

T

(ITC 2)

15

Reasons for un – reconciled difference in ITC

A

Reason 1

<<Text>>

B

Reason 2

<<Text>>

C

Reason 3

<<Text>>

Tax payable on un-reconciled difference in ITC (due to reasons specified in 13

16

and 15 above)

Description

Amount 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

Central

State tax

Integrated tax

Cess, if

Description

Value

tax

/ UT tax

applicable

1

2

3

4

5

6

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.

Signature

Place:

Date:

Name of Authorized Signatory

Designation/status

Instructions: –

1. Terms used:

• GSTIN: Goods and Services Tax Identification Number

• 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 July2017 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.

• The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.

• 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.

5B	Unbilled 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)
5C	Value 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.

5D	Aggregate 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.
5E	Aggregate 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.
5F	Trade discounts  which  are accounted for in the  audited Annual Financial
	Statement but on which GST was leviable (being not permissible) shall be
	declared here.
5G	Turnover included in the audited Annual Financial Statement for April 2017 to
	June 2017 shall be declared here.
5H	Unbilled 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.
5I	Value 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.
5J	Aggregate value of credit notes which have been accounted for in the audited
	Annual Financial Statement but were not admissible under Section 34 of the
	CGST Act shall be declared here.
5K	Aggregate value of all goods supplied by SEZs to DTA units for which the
	DTA units have filed bill of entry shall be declared here.
5L	There may be cases where registered persons might have opted out of the
	composition scheme during the current financial year. Their turnover as per
	the  audited  Annual  Financial  Statement  would  include  turnover  both  as
	composition taxpayer as well as normal taxpayer. Therefore, the turnover for
	which GST was paid under the composition scheme shall be declared here.
5M	There may be cases where the taxable value and the invoice value differ due to
	valuation  principles  under  section  15  of  the  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.
5N	Any 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.
5O	Any 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.
5Q	Annual 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).

6	Reasons 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.
7	The table provides for reconciliation of taxable turnover from the audited
	annual turnover after adjustments with the taxable turnover declared in annual
	return (GSTR-9).
7A	Annual turnover as derived in Table 5P above would be auto-populated here.
7B	Value  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.
7C	Value 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.
7D	Value 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.
7E	The 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.
7F	Taxable turnover as declared in Table (4N – 4G) + (10-11) of the Annual
	Return (GSTR9) shall be declared here.
8	Reasons 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.