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[Notification No. 111/2022/F. No. 370142/32/2022-TPL] [Notification No. 49/2022/F.No.370142/6/2022-TPL]

[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. (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 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.‖

  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 periodFrom <Year><Month>To<Year><Month> 
 (if        
 applicable)        
         
6.Amount ofActTaxInterestPenaltyFeesOthersTotal
 Refund        
          
 ClaimedCentral       
 (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.TypeofOrderOrderOrderPayment
   No.order no.dateIssuingreference
        Authorityno., if any
         
   (i)Assessment    
         
   (ii)Finalization    
    of     
    Provisional    
    assessment    
          
   (iii)Appeal     
          
   (iv)Anyother    
    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    ofName ofAddressIFSCType of accountAccount No.
 Bankbankof branch    
 account      
       
        
9.Whether   Self-Declaration   filed   by YesNo
 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 ofTax payableAdjustedNet input taxMaximum refund
inverted ratedon suchtotalcreditamount to be
supply ofinverted ratedturnover claimed
goods andsupply of  [(1×4÷3)-2]
servicesgoods and   
 services   
     
12345
     
     

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

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

SlDetails of invoices ofTax paid onDetails of invoices ofTax paid on
.inward supplies ofinward suppliesoutward supplies issuedoutward supplies
Ninputs received of inputs       
o.               
GSTNDaTaxaInte CenStateNoDTaxInvoicIntCentState
  
 INo.teblegrat tralTax.atablee typeegrralTax
 of  Valued Tax/Uni eValu(B2B/ateTax/Uni
 the  eTax  on  eB2C)d on
 supp      territ    Ta territ
 lier *      ory    x ory
        Tax      Tax
                
12345678911112131415
         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 detailsIntegrated taxCess BRC/IntegratedIntegrated Net
No.                FIRCtax andtax and Integrated
                  cess  cess tax and
  No.DateValueTaxableAmt.    No.Date   
         value          involvedinvolved  cess
                    in debitin credit(6+7+10 –
                    note, ifnote, if  11)
                    any  any    
                              
1 2 3 45 6 7 8 910 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 RefDate No.Date
                      No.      
                            
1  2  3 4   5  6  78 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 zeroNet input taxAdjusted total Refund amount
rated supply of goodscreditturnover (1×2÷3)
and services    
     
123 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.)

GSTINInvoice detailsShippingIntegratedCesIntegratIntegratNet
of   bill/ BillTax sed taxed taxIntegrat
recipie    of    and cessand cessed tax
nt   export/    involvedinvolvedand cess
    Endorsed    in debitin credit(8+9+10
    invoice    note, ifnote, if– 11)
    by SEZ    anyany 
              
 NoDatValuNo DatTaxabl Am    
 .ee. ee t.    
       Value      
              
12345 67 89101112
              
              

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
         
123 456 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 ratedNet input taxAdjusted totalRefund amount
supply of goods andcreditturnover(1×2÷3)
services   
    
1234
    
    

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

Refund Type: On account of deemed exports

(Amount in Rs)

Sl.Details of invoices of outwardTax 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.DateTaxableIntegratedCentralState Tax /UnionCess
 of the   ValueTaxTaxTerritory Tax 
 supplier       
          
12 3456789
          
          

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 intratransaction which wereheld
 GSTIN/      –State / inter-State transactioninter State / intra-State supply
 UIN        earlier      subsequently 
 Name                      
       IntegratCentrStatCesPlaceIntegratCentrStatCesPlace
 (in case     ed taxal taxe/s ofed taxal taxe/ sof
 NoDatValuTaxab
 B2C). eele   UT  Suppl    UT  Suppl
      tax  y    tax  y
      Valu           
                      
      e                
 12 345 6789 10 111213 1415
                        
                        
        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  CentralState/ Cess   
        returntax   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 periodFrom <Year><Month>To<Year><Month>   
 (if applicable)          
            
6.Amount of RefundActTaxInterestPenalty FeesOthers 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 OrderOrderOrderPayment 
 No.  No.dateIssuingreference 
      Authorityno., if any 
         
 (i)Assessment      
         
 (ii)Finalizationof     
  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 ofTax payableAdjustedNet input taxMaximum refund
inverted ratedon suchtotalcreditamount to be
supply ofinverted ratedturnover claimed
goods andsupply of  [(1×4÷3)-2]
servicesgoods and   
 services   
     
12345
     
     

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

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

SlDetails of invoicesTax paid onDetails of invoices ofTax paid on
.of inward suppliesinward supplies of outward suppliesoutward supplies
Nof inputs received inputs    issued    
o.                
GSNDTaxInteg CenStatN DTaxInvoicIntegCenStat
   
 TINo.atablerated traleo. atablee typeratedtrale
 of eValTax TaxTax  eVal(B2B/TaxTaxTax
 the  ue   /Uni   ueB2C)  /Uni
 sup      on       on
 plier      terri       terri
 *      tory       tory
                 
TaxTax
123456789101112131415
  • 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 detailsIntegrated taxCessBRC/IntegratedIntegratedNet
No.   FIRCtax andtax andIntegrated
     cesscesstax and
     involvedinvolvedcess
     in debitin credit(6+7+10 –
     note, ifnote, if11)
     anyany 
        
 No.  Date  Value  Taxable  Amt.No.  Date   
  value    
123456789101112
            
            

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

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

(Amount in Rs.)

Sr. Invoice detailsGoods/Shipping bill/ Bill ofEGMBRC/
No.    Services exportDetailsFIRC
     (G/S)        
 No. DateValuePort No.DateRefDateNo.Date
    
      code   No.   
              
              
123456789101112
            
            

Statement- 3A [rule 89(4)]

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

  (Amount in Rs.)
    
Turnover of zero ratedNet input taxAdjusted totalRefund amount
supply of goods andcreditturnover(1×2÷3)
services   
    
1234
    
    

Statement-4 [rule 89(2)(d) and 89(2)(e)]

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

(Amount in Rs.)

GSTINInvoice detailsShippingIntegratedCesIntegrateIntegrateNet
of   bill/ BillTax sd tax andd tax andIntegrate
recipien    of    cesscessd tax and
t   export/    involvedinvolvedcess
    Endorsed    in debitin credit(8+9+10
    invoice    note, ifnote, if– 11)
    by SEZ    anyany 
              
 NoDatValuNo DatTaxabl Amt    
 .ee. ee .    
       Value      
              
              
12345 67 89101112
              
              

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 ratedNet input taxAdjusted total Refund amount
supply of goods andcreditturnover (1×2÷3)
services    
     
1234
    
    

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.DateTaxableIntegratedCentral State Tax /UnionCess
 of the   ValueTaxTax Territory Tax 
 supplier        
           
12 34567 89
           
           

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 detailsDetails of tax paid on transactionTaxes re-assessed on transaction
GSTIN/    considered as intra –State / inter-Statewhich were held inter State / intra-
UIN    transaction earlier State supply subsequently
Name              
    IntegratedCentralState/CessPlaceIntegratedCentralState/CessPlace
(in case    taxtaxUT oftaxtaxUT of
B2C) No.DateValueTaxable  tax Supply  tax Supply
   Value      
              
               
123456789101112131415
               
               

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

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

(Amount in Rs.)

Tax periodARN ofDate of Tax Paid in Excess 
 returnfiling     
 Integrated CentralState/Cess
  returntax taxUT tax 
        
1234 567
        
        

‖.

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 SuppliesTaxable Value CentraStateIntegratCess
          l TaxTax /ed Tax 
             UT  
             Tax  
               
   1   2 3  456
            
 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  TypeCentraState IntegratCess
         l TaxTax / ed Tax 
            UT   
            Tax   
              
   1 2 3  4 56
          
 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 <Auto<Auto  <Auto
    FORM GSTR-3B)    <Auto>
    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) <Auto <Auto   <Auto 
  A         <Auto>  
     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 <Auto <Auto <Auto> <Auto 
  K  (E+F+J)        
             
Pt.
 
 
 
 
 
 
 
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
 
 
 
 
Integrated Tax
 
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  (-)  
             
 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.
5BUnbilled revenue which was recorded in the books of accounts on the basis of
 accrual system of accounting in the last financial year and was carried forward
 to the current financial year shall be declared here. In other words, when GST
 is payable during the financial year on such revenue (which was recognized
 earlier), the value of such revenue shall be declared here.
 (For  example,  if  rupees  Ten   Crores  of  unbilled  revenue  existed  for  the
 financial year 2016-17, and during the current financial year, GST was paid on
 rupees Four  Crores of such revenue, then value of rupees Four Crores rupees
 shall be declared here)
  
5CValue of all advances for which GST has been paid but the same has not been
 recognized as revenue in the audited Annual Financial Statement shall be
 declared here.
5DAggregate value of deemed supplies under Schedule I of the CGST Act, 2017
 shall  be  declared  here.  Any deemed  supply  which  is  already part  of  the
 turnover  in  the  audited  Annual  Financial  Statement  is  not  required  to  be
 included here.
  
5EAggregate value of credit notes which were issued after 31st of March for any
 supply accounted in the current financial  year but such credit notes were
 reflected in the annual return (GSTR-9) shall be declared here.
  
5FTrade discounts  which  are accounted for in the  audited Annual Financial
 Statement but on which GST was leviable (being not permissible) shall be
 declared here.
  
5GTurnover included in the audited Annual Financial Statement for April 2017 to
 June 2017 shall be declared here.
  
5HUnbilled revenue which was recorded in the books of accounts on the basis of
 accrual system of accounting during the current financial year but GST was
 not payable on such revenue in the same financial year shall be declared here.
  
5IValue of all advances for which GST has not been paid but the same has been
 recognized as revenue in the audited Annual Financial Statement shall be
 declared here.
  
5JAggregate value of credit notes which have been accounted for in the audited
 Annual Financial Statement but were not admissible under Section 34 of the
 CGST Act shall be declared here.
  
5KAggregate value of all goods supplied by SEZs to DTA units for which the
 DTA units have filed bill of entry shall be declared here.
  
5LThere may be cases where registered persons might have opted out of the
 composition scheme during the current financial year. Their turnover as per
 the  audited  Annual  Financial  Statement  would  include  turnover  both  as
 composition taxpayer as well as normal taxpayer. Therefore, the turnover for
 which GST was paid under the composition scheme shall be declared here.
  
5MThere may be cases where the taxable value and the invoice value differ due to
 valuation  principles  under  section  15  of  the  CGST  Act,  2017  and  rules
 thereunder. Therefore, any difference between the turnover reported in the
 Annual  Return  (GSTR  9)  and  turnover  reported  in  the  audited  Annual
 Financial Statement due to difference in valuation of supplies shall be declared
 here.
  
5NAny difference between the turnover reported in the Annual Return (GSTR9)
 and  turnover  reported  in  the  audited  Annual  Financial  Statement  due  to
 foreign exchange fluctuations shall be declared here.
  
5OAny difference between the turnover reported in the Annual Return (GSTR9)
 and  turnover  reported  in  the  audited  Annual  Financial  Statement  due  to
 reasons not listed above shall be declared here.
  
5QAnnual turnover as declared in the Annual Return (GSTR 9) shall be declared
 here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual
 Return (GSTR 9).
  
6Reasons for non-reconciliation between the annual turnover declared in the
 audited Annual Financial Statement and turnover as declared in the Annual
 Return (GSTR 9) shall be specified here.
  
7The table provides for reconciliation of taxable turnover from the audited
 annual turnover after adjustments with the taxable turnover declared in annual
 return (GSTR-9).
  
7AAnnual turnover as derived in Table 5P above would be auto-populated here.
  
7BValue  of  exempted,  nil  rated,  non-GST  and  no-supply  turnover  shall  be
 declared here. This  shall  be reported net of  credit  notes, debit  notes  and
 amendments if any.
  
7CValue of zero rated supplies (including supplies to SEZs) on which tax is not
 paid shall be declared here. This shall be reported net of credit notes, debit
 notes and amendments if any.
  
7DValue of reverse charge supplies on which tax is to be paid by the recipient
 shall be declared here. This shall be reported net of credit notes, debit notes
 and amendments if any.
  
7EThe taxable turnover is derived as the difference between the annual turnover
 after adjustments declared in Table 7A above and the sum of all supplies
 (exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D
 above.
  
7FTaxable turnover as declared in Table (4N – 4G) + (10-11) of the Annual
 Return (GSTR9) shall be declared here.
  
8Reasons for non-reconciliation between adjusted annual taxable turnover as
 derived from Table 7E above and the taxable turnover declared in Table 7F
 shall be specified here.
  
5.       Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9). The instructions to fill this part are as follows :-
 
Table No.
Instructions
 
 
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.

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