[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, 31st 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) 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.
- 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
- 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.‖
- 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).‖.
- 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.
- 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)
- 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
[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.)
- 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 | ||||||||||||||
- 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 –
- 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.
- For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.
- 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.
- Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
- Details of export made without payment of tax shall be reported in Statement-3.
- 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).
- ‗Turnover of zero rated supply of goods and services‘ shall have the same meaning as defined in rule 89(4).‖.
- In the said rules, for FORM GST RFD-01A, the following form shall be substituted, namely:-
[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. | ||||||||||||
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 | ||||
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.
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) | |||||||||||||||
IV
Details of tax paid as declared in returns filed during the financial year
Description
Tax
Paid through
Paid through ITC
Payable
cash
Centra
State
Integrat
Cess
l Tax
Tax /
ed Tax
UT
9
Tax



1
2
3
4
5
6
7
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Other
Pt.
Particulars 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
V
whichever is earlier
Description
Taxable Value
Centra
State
Integrat
Cess
l Tax
Tax /
ed Tax
UT
Tax
1
2
3
4
5
6
Supplies / tax declared
10
through Amendments (+) (net
of debit notes)
Supplies / tax reduced through
11
Amendments (-) (net of credit
notes)
12
Reversal of ITC availed during
previous financial year
13
ITC availed for the previous
financial year
14
Differential tax paid on account of declaration in 10 & 11 above
Description
Payable
Paid
1
2
3

Central Tax
State/UT Tax
Cess
Interest
Pt.
VI
Other Information
15
Particulars of Demands and Refunds
Details
Central
State Tax
Integrated Tax
Cess
Intere
Penalty
Late
Tax
/ UT Tax
st
Fee /
Other
s
1
2
3
4
5
Total
A
Refund
claimed
Total
B
Refund
sanction
ed
Total
C
Refund
Rejected
Total
D
Refund
Pending
Total
E
demand
of taxes
Total
taxes
F
paid in
respect
of E
above
Total
demands
G
pending
out of E
above
16
Information on supplies received from composition taxpayers, deemed supply under
section 143 and goods sent on approval basis
Details
Taxable Value
Centra
State
Integrat
Cess
l Tax
Tax /
ed Tax
UT
Tax
1
2
3
4
5
6
Supplies received from
A
Composition taxpayers
Deemed supply under Section
B
143
Goods sent on approval basis
C
but not returned
17
HSN Wise Summary of outward supplies
HSN
UQC
Total
Taxable
Rate of Tax
Centra
State
Integrat
Cess
Cod
Quanti
Value
l Tax
Tax /
ed Tax
e
ty
UT
Tax
1
2
3
4
5
6
7
8
9
18
HSN Wise Summary of Inward supplies
HSN
UQC
Total
Taxable
Rate of Tax
Centra
State
Integrat
Cod
Quanti
Value
l Tax
Tax /
ed Tax
Cess
e
ty
UT
Tax
1
2
3
4
5
6
7
8
9
19
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Signature
Name of Authorised
Signatory
Date
Designation / Status
Instructions: –
1. Terms used:
a.
GSTIN:
Goods and Services Tax Identification Number
b.
UQC:
Unit Quantity Code
c.
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, taxpayerscannot 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
4A
Aggregate 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.
4B
Aggregate value of supplies made to registered persons (including supplies
made to UINs) on which tax has been paid shall be declared here. These will
include supplies made through E-Commerce operators but shall not include
supplies on which tax is to be paid by the recipient on reverse charge basis.
Details of debit and credit notes are to be mentioned separately. Table 4A and
Table 4C of FORM GSTR-1 may be used for filling up these details.
4C
Aggregate value of exports (except supplies to SEZs) on which tax has been
paid shall be declared here. Table 6A of FORM GSTR-1 may be used for
filling up these details.
4D
Aggregate value of supplies to SEZs on which tax has been paid shall be
declared here. Table 6B of GSTR-1 may be used for filling up these details.
4E
Aggregate value of supplies in the nature of deemed exports on which tax has
been paid shall be declared here. Table 6C of FORM GSTR-1 may be used
for filling up these details.
4F
Details of all unadjusted advances i.e. advance has been received and tax has
been paid but invoice has not been issued in the current year shall be declared
here. Table 11A of FORM GSTR-1 may be used for filling up these details.
4G
Aggregate 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.
4I
Aggregate 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.
4J
Aggregate 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&4L
Details 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.
5A
Aggregate 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.
5B
Aggregate 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.
5C
Aggregate 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
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be
and 5F
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).
5H
Aggregate 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.
5I
Aggregate value of debit notes issued in respect of supplies declared in 5A,
5B, 5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1
may be used for filling up these details.
5J&5K
Details of amendments made to exports (except supplies to SEZs) and supplies
to SEZs on which tax has not been paid shall be declared here. Table 9A and
Table 9C of FORM GSTR-1 may be used for filling up these details.
5N
Total turnover including the sum of all the supplies (with additional supplies
and amendments) on which tax is payable and tax is not payable shall be
declared here. This shall also include amount of advances on which tax is paid
but invoices have not been issued in the current year. However, this shall not
include the aggregate value of inward supplies on which tax is paid by the
recipient (i.e. by the person filing the annual return) on reverse charge basis.
5. Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows:
Table No. Instructions
6ATotal input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be auto-populated here.






6B
Aggregate 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.

6C
Aggregate 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.
6D
Aggregate 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.
6E
Details 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.
6F
Details 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.
6G
Aggregate 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.
6H
Aggregate value of input tax credit availed, reversed and reclaimed under the
provisions of the Act shall be declared here.
6J
The 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.
6K
Details of transition credit received in the electronic credit ledger on filing of
FORM GST TRAN-I including revision of TRAN-I (whether upwards or
downwards), if any shall be declared here.
6L
Details of transition credit received in the electronic credit ledger after filing
of FORM GST TRAN-II shall be declared here.
6M
Details of ITC availed but not covered in any of heads specified under 6B to
6L above shall be declared here. Details of ITC availed through FORM ITC-
01 and FORM ITC-02 in the financial year shall be declared here.
7A,
7B,
Details of input tax credit reversed due to ineligibility or reversals required
7C,
7D,
under rule 37, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here.
7E,
7F,
This column should also contain details of any input tax credit reversed under
7G
and
section 17(5) of the CGST Act, 2017 and details of ineligible transition credit
7H
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.
8A
The 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.
8B
The input tax credit as declared in Table 6B and 6H shall be auto-populated
here.
8C
Aggregate 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.
8D
Aggregate 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&8F
The 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.
8G
Aggregate value of IGST paid at the time of imports (including imports from
SEZs) during the financial year shall be declared here.
8H
The input tax credit as declared in Table 6E shall be auto-populated here.
8K
The 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 Returnfor 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.
12 Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date 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.
13 Details 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,
Aggregate value of refunds claimed, sanctioned, rejected and pending for
15B,
processing shall be declared here. Refund claimed will be the aggregate value
15C
and
of all the refund claims filed in the financial year and will include refunds
15D
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
Aggregate value of demands of taxes for which an order confirming the
and 15G
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.
16A
Aggregate 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.
16B
Aggregate 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.
16C
Aggregate 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 & 18 Summary of supplies effected and received against a particular HSN code to be reported only in this table. It will be optional for taxpayers having annual turnover upto ₹ 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 thissummary 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 throughelectronic 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. I
Basic Details
1
Financial Year
2
GSTIN
3A
Legal Name
<Auto>
3B
Trade Name (if any)
<Auto>
Period of composition scheme during the year
4
(From —- To —-)
Aggregate Turnover of Previous Financial
5
Year
(Amount in ₹ in all tables)
Pt. II
Details of outward and inward supplies made during the financial year
Description
Turnover
Rate of
Centra
State /
Integrate
Cess
Tax
l Tax
UT
d tax
Tax
1
2
3
4
5
6
7
6
Details of Outward supplies made during the financial year




A
Taxable
B
Exempted, Nil-rated
C
Total
7
Details of inward supplies on which tax is payable on reverse charge basis (net of
debit/credit notes) for the financial year
Description
Taxable
Central Tax
State
Integrate
Cess
Value
Tax /
d Tax
UT
Tax
1
2
3
4
5
6
Inward supplies
liable to reverse
A
charge received
from registered
persons
Inward supplies
liable to reverse
B
charge received
from unregistered
persons
C
Import of services
Net Tax Payable on
D
(A), (B) and (C)
above
8
Details of other inward supplies for the financial year
Inward supplies
A
from registered
persons (other than
7A above)
B
Import of Goods
Pt.
III
Details of tax paid as declared in returns filed during the financial year
9
Description
Total tax payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Late fee
Penalty
Pt.
Particulars of the transactions for the previous FY declared in returns of April to
IV
September of current FY or upto date of filing of annual return of previous FY
whichever is earlier
Description
Turnover
Centra
State
Integrate
Cess
l Tax
Tax /
d Tax
UT
Tax
1
2
3
4
5
6
Supplies / tax (outward) declared
10
through Amendments (+) (net of
debit notes)
Inward supplies liable to reverse
11
charge declared through
Amendments (+) (net of debit
notes)
Supplies / tax (outward) reduced
12
through
Amendments (-) (net of credit
notes)
Inward supplies liable to reverse
13
charge reduced through
Amendments (-) (net of credit
notes)
14
Differential tax paid on account of declaration made in 10, 11, 12 & 13 above
Description
Payable
Paid
1
2
3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
Pt. V
Other Information
15
Particulars of Demands and Refunds
Descriptio
Central
State Tax
Integrate
Cess
Interes
Penalty
Late
n
Tax
/ UT Tax
d Tax
t
Fee /
Other
s
1
2
3
4
5
6
7
8
Total
A
Refund
claimed
Total
B
Refund
sanctioned
Total
C
Refund
Rejected
Total
D
Refund
Pending
Total
E
demand of
taxes
Total taxes
F
paid in
respect of
E above
Total
demands
G
pending
out of E
above
16
Details of credit reversed or availed
Description
Centra
State
Integrate
Cess
l Tax
Tax /
d Tax
UT
Tax
1
2
3
4
5
Credit reversed on opting in the composition
A
scheme (-)
Credit availed on opting out of the
B
composition scheme (+)
17
Late fee payable and paid
Description
Payable
Paid
1
2
3
A
Central Tax
B
State Tax
Verification:
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place
Signature
Name of Authorised Signatory
Date
Designation / Status
Instructions: –
1. 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
5
Aggregate 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
6A
Aggregate 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.
6B
Aggregate value of exempted, Nil Rated and Non-GST supplies shall be
declared here.
7A
Aggregate 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.
7B
Aggregate 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.
7C
Aggregate 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.
8A
Aggregate 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.
8B Aggregate value of all goods imported during the financial year shall be declared here.

5. Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:
Table No.Instructions
Details of additions or amendments to any of the supplies already declared in
10,11,12,13 the returns of the previous financial year but such amendments were
and 14furnished 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,
Aggregate value of refunds claimed, sanctioned, rejected and pending for
15B,
15C
processing shall be declared here. Refund claimed will be the aggregate value
and 15D
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
Aggregate value of demands of taxes for which an order confirming the
and 15G
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.
16A
Aggregate 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.
16B
Aggregate 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.
17
Late 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. 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 | (-) | ||||||||||
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: –
- 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. |
Table No.
Instructions
9
The table provides for reconciliation of tax paid as per reconciliation statement
and amount of tax paid as declared in Annual Return (GSTR 9). Under the
head labelled ―RC‖, supplies where tax was paid on reverse charge basis by
the recipient (i.e. the person for whom reconciliation statement has been
prepared) shall be declared.
9P
The total amount to be paid as per liability declared in Table 9A to 9O is auto
populated here.
9Q
The amount payable as declared in Table 9 of the Annual Return (GSTR9)
shall be declared here. It should also contain any differential tax paid on Table
10 or 11 of the Annual Return (GSTR9).
10
Reasons for non-reconciliation between payable / liability declared in Table
9P above and the amount payable in Table 9Q shall be specified here.




11 Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.
6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:-

Table No.
Instructions
12A
ITC availed (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.
12B
Any 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.
12C
Any 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.
12D
ITC 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.
12E
Net ITC available for utilization as declared in Table 7J of Annual Return
(GSTR9) shall be declared here.
13
Reasons 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.
14
This 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.
14R
Total ITC declared in Table 14A to 14Q above shall be auto populated here.
14S
Net ITC availed as declared in the Annual Return (GSTR9) shall be declared
here. Table 7J of the Annual Return (GSTR9) may be used for filing this
Table.





15 Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here.
16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.
7. Part V consists of the auditor‘s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table. Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.
8. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select
―Reconciliation Statement‖ in the drop 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—
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and
(c) 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.
3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:
…………………………………….
…………………………………….
3. (b) *I/we further report that, –
(A) *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.
(B) 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.
(C) 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 assessee with GSTIN) was conducted by M/s. …………………………………………..………. (full name and address of auditor along with status), bearing membership number in pursuance of the provisions of the …………………………….Act, and *I/we annex hereto a copy of their audit report dated
……………………………. along with a copy of each of :-
(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on …….,
(c) the cash flow statement for the period beginning from ……..…to ending on ………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance 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:
Signature:
Date:
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-
8. Status of order- Confirmed / Modified / Rejected
9. Amount of demand after appeal / revision:
Particu
Central tax
State / UT tax
Integrated tax
Cess
Total
lars
Amo
Determ
Amo
Determ
Amo
Determ
Amo
Determ
Amo
Determ
unt
ined
unt
ined
unt
ined
unt
ined
unt
ined
in
Amoun
in
Amoun
in
Amoun
in
Amoun
in
Amoun
dispu
t
dispu
t
dispu
t
dispu
t
dispu
t
te /
te /
te /
te /
te /
earlie
earlie
earlie
earlie
earlie
r
r
r
r
r
order
order
order
order
order
1
2
3
4
5
6
7
8
9
10
11
a) Tax
b)
Interes
t
c)
Penalt
y
d) Fees
e)
Others
f)
;
Refun
d
10. Place of supply wise details of IGST demand
Place of Supply
Demand
Tax
Interest
Penalty
Other
Total
(Name of State /
UT)
1
2
3
4
5
6
7
Amount in dispute
/ earlier order
Determined
Amount
Place:
Date:
Signature:
Name of the Appellate Authority / Revisional
Authority/ Tribunal / Jurisdictional Officer
Designation:
Jurisdiction: ‖.
[F.No.20/06/16/2018-GST]
(Dr. Sreeparvathy 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.