[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. 39/2018 – Central Tax
New Delhi, the 4th September, 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:-
- These rules may be called the Central Goods and Services Tax (Eighth 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 22, in sub-rule (4), the following proviso shall be inserted, namely:-
“Provided that where the person instead of replying to the notice served under sub-rule
- for contravention of the provisions contained in clause (b) or clause (c) of sub-section
- of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.”.
- In the said rules, in rule 36, in sub-rule (2), the following proviso shall be inserted, namely:-
“Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, description of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person.”.
- In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked down condition”, the words “or in batches or lots” shall be inserted.
- In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause shall be substituted, namely:-
‘(E) “Adjusted Total Turnover” means the sum total of the value of-
- the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and
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- the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services,
excluding-
- the value of exempt supplies other than zero-rated supplies; and
- the turnover of supplies in respect of which refund is claimed under
sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.’.
- In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have –
- received supplies on which the benefit of the Government of India, Ministry of Finance notification No. 48/2017-Central Tax, dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1305 (E), dated the 18th October, 2017 or notification No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1320 (E), dated the 23rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or
- availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th
October, 2017.”.
- In the said rules, in rule 138A, in sub-rule (1), after the proviso the following proviso shall be inserted, namely:-
“Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-01.”.
- In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:-
2
[See rule 22(4)]
Reference No. – Date –
To
Name
Address
GSTIN/UIN
Show Cause Notice No. Date-
Order for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN ———- dated —– in response
to the show cause notice referred to above. Upon consideration of your reply and/or submissions made during hearing, the proceedings initiated for cancellation of registration stands vacated for the following reasons:
<<text>>
or
The above referred show cause notice was issued for contravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Central Goods Services Tax Act, 2017. As you have filed all the pending returns which were due on the date of issue of the aforesaid notice, and have made full payment of tax along with applicable interest and late fee, the proceedings initiated for cancellation of registration are hereby dropped.
Signature
< Name of the Officer>
Designation
Jurisdiction
Place:
Date:
”.
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- In the said rules, for FORM GST ITC-04, the following FORM shall be substituted, namely:-
[See rule 45(3)]
Details of goods/capital goods sent to job worker and received back
- GSTIN –
- (a) Legal name –
- Trade name, if any –
3. Period: Quarter – Year –
- Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business /premises of job worker)
GSTIN | Challa | Challa | Descripti | UQ | Quantit | Taxabl | Type of | Rate of tax (%) | ||||
/ State in | n No. | n date | on of | C | y | e | goods | |||||
Centr | Stat | Integrat | Ces | |||||||||
case of | goods | value | (Inputs/capit | |||||||||
unregister | al goods) | al tax | e/ | ed tax | s | |||||||
UT | ||||||||||||
ed job | ||||||||||||
tax | ||||||||||||
worker | ||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
- Details of inputs/capital goods received back from job worker or sent out from business place of job work
- Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
GSTIN / | Challa | Date of | Descriptio | UQ | Quantit | Origin | Origin | Natur | Losses & | ||
State of | n No. | challan | n of goods | C | y | al | al | e of | wastes | ||
job worker | issued | issued | challan | challan | job | ||||||
if | by job | by job | No. | date | work | ||||||
UQ | Quantit | ||||||||||
unregistere | worker | worker | under | under | done | ||||||
C | y | ||||||||||
d | under | under | which | which | by job | ||||||
which | which | goods | goods | worke | |||||||
goods | goods | have | have | r | |||||||
have | have | been | been | ||||||||
been | been | sent | sent | ||||||||
receive | receive | for job | for job | ||||||||
d back | d back | work | work | ||||||||
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- Details of inputs / capital goods received back from job worker other than the job worker to whom such goods were originally sent for job work; and losses and wastes:
GSTIN / | Challa | Date of | Descriptio | UQ | Quantit | Origin | Origin | Natur | Losses & | ||
State of | n No. | challan | n of goods | C | y | al | al | e of | wastes | ||
job worker | issued | issued | challan | challan | job | ||||||
if | by job | by job | No. | date | work | ||||||
UQ | Quantit | ||||||||||
unregistere | worker | worker | under | under | done | ||||||
C | y | ||||||||||
d | under | under | which | which | by job | ||||||
which | which | goods | goods | worke | |||||||
goods | goods | have | have | r | |||||||
have | have | been | been | ||||||||
been | been | sent | sent | ||||||||
receive | receive | for job | for job | ||||||||
d back | d back | work | work | ||||||||
1 | 2* | 3* | 4 | 5 | 6 | 7* | 8* | 9 | 10 | 11 | |
- Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes:
GSTIN / | Invoice | Invoice | Descriptio | UQ | Quantit | Origin | Origin | Natur | Losses & | ||
State of | No. in | date in | n of | C | y | al | al | e of | wastes | ||
job worker | case | case | goods | challan | challan | job | |||||
if | supplie | supplie | no. | date | work | ||||||
unregister | d from | d from | under | under | done | UQ | Quantit | ||||
ed | premise | premise | which | which | by job | C | y | ||||
s of job | s of job | goods | goods | worke | |||||||
worker | worker | have | have | r | |||||||
issued | issued | been | been | ||||||||
by the | by the | sent | sent | ||||||||
Princip | Princip | for job | for job | ||||||||
al | al | work | work | ||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7* | 8* | 9 | 10 | 11 | |
Instructions:
- Multiple entry of items for single challan may be filled.
- Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh challan are required to be issued by the job worker. Otherwise, columns (2) & (3) in Table (A) and Table
(B) are optional.
5
- Columns (7) & (8) in Table (A), Table (B) and Table (C) may not be filled where one-to-one correspondence between goods sent for job work and goods received back after job work is not possible.
- Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Signature | |
Place | Name of |
Authorised Signatory ……… | |
Date | Designation |
/Status………………… | ”. |
- In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, 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 declared during the financial year | ||||||||||||
(Amount in ₹ in all tables) | |||||||||||||
Nature of Supplies | Taxable Value | Central | State | Integrated | Cess | ||||||||
Tax | Tax / | Tax | |||||||||||
UT | |||||||||||||
Tax | |||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | ||||||||
4 | Details of advances, inward and outward supplies on which tax is payable as declared in returns | ||||||||||||
filed during the financial year | |||||||||||||
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 | ||||||||||||
6
7
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Pt. V | 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 | whichever is earlier | ||||||||||||
Description | Taxable Value | Central | State | Integrated | Cess | ||||||||
Tax | Tax / | Tax | |||||||||||
UT | |||||||||||||
Tax | |||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | ||||||||
10 | Supplies / tax declared through | ||||||||||||
Amendments (+) (net of debit notes) | |||||||||||||
11 | Supplies / tax reduced through | ||||||||||||
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 |
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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 | Interest | Penalty | Late Fee | |||||
Tax | UT Tax | / Others | ||||||||||
1 | 2 | 3 | 4 | 5 | ||||||||
Total | ||||||||||||
A | Refund | |||||||||||
claimed | ||||||||||||
Total | ||||||||||||
B | Refund | |||||||||||
sanctioned | ||||||||||||
Total | ||||||||||||
C | Refund | |||||||||||
Rejected | ||||||||||||
Total | ||||||||||||
D | Refund | |||||||||||
Pending | ||||||||||||
Total | ||||||||||||
E | demand of | |||||||||||
taxes | ||||||||||||
Total | ||||||||||||
taxes paid | ||||||||||||
F | 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 | Central | State | Integrated | Cess | |||||||
Tax | Tax / | Tax | ||||||||||
UT | ||||||||||||
Tax | ||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | |||||||
Supplies received from Composition | ||||||||||||
A | taxpayers | |||||||||||
B | Deemed supply under Section 143 | |||||||||||
Goods sent on approval basis but not | ||||||||||||
C | returned | |||||||||||
17 | HSN Wise Summary of outward supplies | |||||||||||
HSN | UQC | Total | Taxable | Rate of Tax | Central | State | Integrated | Cess | ||||
Code | Quantity | Value | Tax | Tax / | Tax | |||||||
UT | ||||||||||||
Tax | ||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | ||||
10
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
11
- Terms used:
a. | GSTIN: | Goods and Services Tax Identification Number |
b. | UQC: | Unit Quantity Code |
c. | HSN: | Harmonized System of Nomenclature Code |
- The details for the period between July 2017 to March 2018 are to be provided in this return.
- Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. The details filled in Part II is a consolidation of all the supplies declared by the taxpayer in the returns filed during the financial year. The instructions to fill Part II are as follows:
Table No. | Instructions |
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 |
12 |
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.
- 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 |
6A | Total 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- | |
14 |
- 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.
- Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:
Table No. Instructions
10 & 11Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
12Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.
- 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.
- Part VI consists of details of other information. The instructions to fill Part VI are as follows:
16
17
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 —-) | ||||||||||||||||
5 | Aggregate Turnover of Previous Financial Year | ||||||||||||||||
(Amount in ₹ in all tables) | |||||||||||||||||
Pt. II | Details of outward and inward supplies declared in returns filed during the financial year | ||||||||||||||||
Description | Turnover | Rate of | Central | State / UT | Integrated | Cess | |||||||||||
Tax | Tax | Tax | tax | ||||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | |||||||||||
6 | Details of Outward supplies on which tax is payable as declared in returns filed 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) | ||||||||||||||||
declared in returns filed during the financial year | |||||||||||||||||
Description | Taxable | Central Tax | State Tax / | Integrated | Cess | ||||||||||||
Value | UT Tax | Tax | |||||||||||||||
1 | 2 | 3 | 4 | 5 | 6 | ||||||||||||
Inward supplies liable | |||||||||||||||||
A | to reverse charge | ||||||||||||||||
received from | |||||||||||||||||
registered persons | |||||||||||||||||
Inward supplies liable | |||||||||||||||||
B | to reverse charge | ||||||||||||||||
received from | |||||||||||||||||
unregistered persons | |||||||||||||||||
C | Import of services | ||||||||||||||||
D | Net Tax Payable on | ||||||||||||||||
(A), (B) and (C) above | |||||||||||||||||
8 | Details of other inward supplies as declared in returns filed during the financial year | ||||||||||||||||
Inward supplies from | |||||||||||||||||
A | 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 | |||||||||||||||||
18
Cess
Interest
Late fee
Penalty
Pt. IV | 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 whichever is earlier | |||||||||||||||
Description | Turnover | Central | State Tax / | Integrated | Cess | ||||||||||
Tax | UT Tax | 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 | ||||||||||||||
Description | Central | State Tax / | Integrated | Cess | Interest | Penalty | Late Fee | ||||||||
Tax | UT Tax | Tax | / Others | ||||||||||||
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 | |||||||||||||||
19
paid in
- respect of E above
Total
demands | |||||||||||||
G | |||||||||||||
pending out | |||||||||||||
of E above | |||||||||||||
16 | Details of credit reversed or availed | ||||||||||||
Description | Central | State Tax / | Integrated | Cess | |||||||||
Tax | UT Tax | Tax | |||||||||||
1 | 2 | 3 | 4 | 5 | |||||||||
Credit reversed on opting in the composition | |||||||||||||
A | scheme (-) | ||||||||||||
Credit availed on opting out of the composition | |||||||||||||
B | 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
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- The details for the period between July 2017 to March 2018 shall be provided in this return.
- Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :
Table No. 5 Instructions
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.
- 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 |
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declared here.
- 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
the returns of the previous financial year but such amendments were
10,11,12,13
furnished in Table 5 (relating to inward supplies) or Table 7 (relating to
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outward supplies) of FORM GSTR- 4 of April to September of the current financial year or up to the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.
- 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 | ||
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FORM ITC-01 may be used for filling up these details.
- Late fee will be payable if annual return is filed after the due date.”;
- In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the Table, against Code 4 in the first column, for the letters and word “SKD or CKD” in the second column, the letters and words “SKD or CKD or supply in batches or lots” shall be substituted.
[F. No. 349/58/2017-GST (Pt.)]
(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. 29/2018-Central Tax, dated the 6th July, 2018, published vide number G.S.R 611 (E), dated the 6th July, 2018.
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