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[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

[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

1

  • 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

FORM GST REG-20

[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:

”.

3

  • In the said rules, for FORM GST ITC-04, the following FORM shall be substituted, namely:-

FORM GST ITC-04

[See rule 45(3)]

Details of goods/capital goods sent to job worker and received back

  1. 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)
GSTINChallaChallaDescriptiUQQuantitTaxablType ofRate of tax (%) 
/ State inn No.n dateon ofCyegoods    
CentrStatIntegratCes
case of  goods  value(Inputs/capit
unregister      al goods)al taxe/ed taxs
       UT  
ed job          
        tax  
worker          
           
            
123456789101112
            
            
  • 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 /ChallaDate ofDescriptioUQQuantitOriginOriginNaturLosses &
State ofn No.challann of goodsCyalale ofwastes 
job workerissuedissued   challanchallanjob   
ifby jobby job   No.datework   
   UQ Quantit
unregistereworkerworker   underunderdone 
   C y
dunderunder   whichwhichby job 
      
 whichwhich   goodsgoodsworke   
 goodsgoods   havehaver   
 havehave   beenbeen    
 beenbeen   sentsent    
 receivereceive   for jobfor job    
 d backd back   workwork    
            

4

12*3*4567*8*91011
           
           
  • 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 /ChallaDate ofDescriptioUQQuantitOriginOriginNaturLosses &
State ofn No.challann of goodsCyalale ofwastes 
job workerissuedissued   challanchallanjob   
ifby jobby job   No.datework   
   UQ Quantit
unregistereworkerworker   underunderdone 
   C y
dunderunder   whichwhichby job 
      
 whichwhich   goodsgoodsworke   
 goodsgoods   havehaver   
 havehave   beenbeen    
 beenbeen   sentsent    
 receivereceive   for jobfor job    
 d backd back   workwork    
            
12*3*4567*8*910 11
            
            
  • Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes:
GSTIN /InvoiceInvoiceDescriptioUQQuantitOriginOriginNaturLosses &
State ofNo. indate inn ofCyalale ofwastes 
job workercasecasegoods  challanchallanjob   
ifsuppliesupplie   no.datework   
unregisterd fromd from   underunderdoneUQ Quantit
edpremisepremise   whichwhichby jobC y
 s of jobs of job   goodsgoodsworke   
 workerworker   havehaver   
 issuedissued   beenbeen    
 by theby the   sentsent    
 PrincipPrincip   for jobfor job    
 alal   workwork    
            
1234567*8*910 11
            
            

Instructions:

  1. 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
PlaceName of
Authorised Signatory ……… 
DateDesignation
/Status…………………”.
  1. 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 ValueCentral StateIntegrated Cess
        Tax Tax /Tax  
          UT   
          Tax   
   1  23 45 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

    Advances on which tax has been      
 F  paid but invoice has not been issued      
   (not covered under (A) to (E) above)      
          
           
 G  Inward supplies on which tax is to be      
   paid on reverse charge basis      
          
           
 H  Sub-total (A to G above)      
           
    Credit Notes issued in respect of      
 I  transactions specified in (B) to (E)      
   above (-)      
          
           
    Debit Notes issued in respect of      
 J  transactions specified in (B) to (E)      
   above (+)      
          
           
 K  Supplies / tax declared through      
   Amendments (+)      
          
           
 L  Supplies / tax reduced through      
   Amendments (-)      
          
 M  Sub-total (I to L above)      
 N  Supplies and advances on which tax      
   is to be paid (H + M) above      
          
 5  Details of Outward supplies on which tax is not payable as declared in returns filed during the
   financial year     
         
           
 A  Zero rated supply (Export) without      
   payment of tax      
          
           
 B  Supply to SEZs without payment of      
   tax      
          
           
    Supplies on which tax is to be paid      
 C  by the recipient on reverse charge      
    basis      
 D  Exempted      
           
 E  Nil Rated      
           
 F  Non-GST supply      
           
 G  Sub-total (A to F above)      
           
    Credit Notes issued in respect of      
 H  transactions specified      
   in A to F above (-)      
          
           
    Debit Notes issued in respect of      
 I  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)      
          
           
 N  Total Turnover (including advances)      
   (4N + 5M – 4G above)      
          
           
 Pt. III  Details of ITC as declared in returns filed during the financial year 
    DescriptionTypeCentralStateIntegratedCess
       TaxTax /Tax 
           

7

            UT     
            Tax     
                  
   1 2 345 6
                  
 6  Details of ITC availed as declared in returns filed during the financial year  
 A  Total amount of input tax credit availed through FORM          
   GSTR-3B (sum total of Table 4A of FORM GSTR-3B)  <Auto> <Auto> <Auto> <Auto>
         
    Inward supplies (other than imports  Inputs          
    and inward supplies liable to reverse             
 B    Capital Goods          
   charge but includes services received            
                
    from SEZs)  Input Services          
                  
    Inward supplies received from  Inputs          
    unregistered persons liable to reverse             
 C    Capital Goods          
   charge (other than B above) on            
                
      Input Services          
    which tax is paid & ITC availed            
                 
    Inward supplies received from  Inputs          
    registered persons liable to reverse             
 D    Capital Goods          
   charge (other than B above) on            
                
     Input Services          
    which tax is paid and ITC availed            
                 
                  
 E  Import of goods (including supplies  Inputs          
   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 revisions if          
 K  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 as declared in returns filed during 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 (A to H above)            
                 
 J  Net ITC Available for Utilization (6O – 7I)          
                 
 8  Other ITC related information       
 A  ITC as per GSTR-2A (Table 3 & 5 thereof)  <Auto> <Auto> <Auto> <Auto>
            
 B  ITC as per sum total of 6(B) and 6(H) above  <Auto>       
                

8

    ITC on inward supplies (other than imports and inward          
  C  supplies liable to reverse charge but 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 (out of D)           
                  
  F  ITC available but ineligible (out of D)           
                  
     IGST paid on import of goods (including supplies from          
  G  SEZ)             
                  
     IGST credit availed on import of goods (as per 6(E)          
  H  above)     <Auto>       
                 
  I  Difference (G-H)             
                  
     ITC available but not availed on import of goods (Equal          
  J  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  
     DescriptionTax Payable Paid through cash   Paid through ITC  
               
           Central State Integrated Cess
           Tax Tax / Tax  
             UT     
  9          Tax     
    12 3 456 7
                   
     Integrated Tax             
                   
     Central Tax             
                   
     State/UT Tax             
                   
     Cess             
                   
     Interest             
                   
     Late fee             
                   
     Penalty             
                   
     Other             
                   
  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 FYwhichever is earlier 
      
     DescriptionTaxable ValueCentral StateIntegrated Cess
        Tax Tax /Tax  
          UT   
          Tax   
    1 23 45 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 PayablePaid 
    1  2 3  

9

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

  Pt. VI     Other Information   
  15   Particulars of Demands and Refunds  
    DetailsCentralState Tax / Integrated TaxCessInterestPenaltyLate Fee
     TaxUT Tax     /  Others
             
    123 45   
    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 ValueCentralStateIntegratedCess
         TaxTax /Tax 
          UT  
          Tax  
     1  23456
    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  
  HSNUQCTotalTaxable Rate of TaxCentralStateIntegratedCess
  Code QuantityValue  TaxTax /Tax 
          UT  
          Tax  
 1 234 56789
             
             

10

 18    HSN Wise Summary of Inward supplies    
 HSNUQCTotal TaxableRate of TaxCentral StateIntegrated  
 Code Quantity Value Tax Tax /Tax Cess
          UT  
             
          Tax   
1 23 456 78 9
             
             
 19     Late fee payable and paid    
     Description PayablePaid 
     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

11

Instructions: –

  1. 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
  
4AAggregate value of supplies made to consumers and unregistered persons on
 which tax has been paid shall be declared here. These will include details of
 supplies made through E-Commerce operators and are to be declared as net of
 credit notes or debit notes issued in this regard. Table 5, Table 7 along with
 respective amendments in Table 9 and Table 10 of FORM GSTR-1 may be
 used for filling up these details.
  
4BAggregate value of supplies made to registered persons (including supplies
 made to UINs) on which tax has been paid shall be declared here. These will
 include supplies made through E-Commerce operators but shall not include
 supplies on which tax is to be paid by the recipient on reverse charge basis.
 Details of debit and credit notes are to be mentioned separately. Table 4A and
 Table 4C of FORM GSTR-1 may be used for filling up these details.
  
4CAggregate value of exports (except supplies to SEZs) on which tax has been
 paid shall be declared here. Table 6A of FORM GSTR-1 may be used for
 filling up these details.
  
4DAggregate value of supplies to SEZs on which tax has been paid shall be
 declared here. Table 6B of GSTR-1 may be used for filling up these details.
  
4EAggregate value of supplies in the nature of deemed exports on which tax has
 been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for
 filling up these details.
  
4FDetails of all unadjusted advances i.e. advance has been received and tax has
 been paid but invoice has not been issued in the current year shall be declared
 here. Table 11A of FORM GSTR-1 may be used for filling up these details.
  
4GAggregate value of all inward supplies (including advances and net of credit
  
 12
 and debit notes) on which tax is to be paid by the recipient (i.e.by the person
 filing the annual return) on reverse charge basis. This shall include supplies
 received from registered persons, unregistered persons on which tax is levied
 on reverse charge basis. This shall also include aggregate value of all import
 of services. Table 3.1(d) of FORM GSTR-3B may be used for filling up these
 details.
  
4IAggregate value of credit notes issued in respect of B to B supplies (4B),
 exports  (4C),  supplies  to  SEZs  (4D)  and  deemed  exports  (4E)  shall  be
 declared here. Table 9B of FORM GSTR-1 may be used for filling up these
 details.
  
4JAggregate value of debit notes issued in respect of B to B supplies (4B),
 exports  (4C),  supplies  to  SEZs  (4D)  and  deemed  exports  (4E)  shall  be
 declared here. Table 9B of FORM GSTR-1 may be used for filling up these
 details.
  
4K&4LDetails of amendments made to B to B supplies (4B), exports (4C), supplies to
 SEZs (4D) and deemed exports (4E), credit notes (4I), debit notes (4J) and
 refund vouchers shall be declared here. Table 9A and Table 9C of FORM
 GSTR-1 may be used for filling up these details.
  
5AAggregate value of exports (except supplies to SEZs) on which tax has not
 been paid shall be declared here. Table 6A of FORM GSTR-1 may be used for
 filling up these details.
  
5BAggregate value of supplies to SEZs on which tax has not been paid shall be
 declared here. Table 6B of GSTR-1 may be used for filling up these details.
  
5CAggregate  value  of  supplies  made  to  registered  persons  on  which  tax  is
 payable by the recipient on reverse charge basis. Details of debit and credit
 notes are to be mentioned separately. Table 4B of FORM GSTR-1 may be
 used for filling up these details.
  
5D,5EAggregate  value  of  exempted,  Nil  Rated  and  Non-GST  supplies  shall  be
and 5Fdeclared here. Table 8 of FORM GSTR-1 may be used for filling up these
 details. The value of “no supply” shall also be declared here.
  
5HAggregate  value  of  credit  notes  issued  in  respect  of  supplies  declared  in
 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1
 may be used for filling up these details.
  
5IAggregate  value  of  debit  notes  issued  in  respect  of  supplies  declared  in
 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM GSTR-1
 may be used for filling up these details.
  
5J&5KDetails of amendments made to exports (except supplies to SEZs) and supplies
 to SEZs on which tax has not been paid shall be declared here. Table 9A and
  
 13

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
  
6ATotal  input  tax  credit  availed  in  Table  4A  of  FORM  GSTR-3B  for  the
 taxpayer would be auto-populated here.
  
6BAggregate value of input tax credit availed on all inward supplies except those
 on which tax is payable on reverse charge basis but includes supply of services
 received from SEZs shall be declared here. It may be noted that the total ITC
 availed is to be classified as ITC on inputs, capital goods and input services.
 Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
 This shall not include ITC which was availed, reversed and then reclaimed in
 the ITC ledger. This is to be declared separately under 6(H) below.
  
6CAggregate value of input tax credit availed on all inward supplies received
 from unregistered persons (other than import of services) on which tax is
 payable on reverse charge basis shall be declared here. It may be noted that the
 total ITC availed is to be classified as ITC on inputs, capital goods and input
 services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these
 details.
  
6DAggregate value of input tax credit availed on all inward supplies received
 from registered persons on which tax is payable on reverse charge basis shall
 be declared here. It may be noted that the total ITC availed is to be classified
 as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM
 GSTR-3B may be used for filling up these details.
  
6EDetails of input tax credit availed on import of goods including supply of
 goods received from SEZs shall be declared here. It may be noted that the total
 ITC availed is to be classified as ITC on inputs and capital goods. Table
 4(A)(1) of FORM GSTR-3B may be used for filling up these details.
  
6FDetails of input tax credit availed on import of services (excluding inward
 supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-
 14
  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
7Gandsection 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.
   
8A The total credit available for inwards supplies (other than imports and inwards
  supplies liable to reverse charge but includes services received from SEZs)
  received during 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-I.
   
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.
   
  15
8E&8FAggregate value of the input tax credit which was available in FORM GSTR-
 2A (table 3 & 5 only) but not availed in any of the FORM GSTR-3B returns
 shall be declared here. The credit shall be classified as credit which was
 available  and  not  availed  or  the  credit  was  not  availed  as  the  same  was
 ineligible. The sum total of both the rows should be equal to difference in 8D.
  
8GAggregate value of IGST paid at the time of imports (including imports from
 SEZs) during the financial year shall be declared here.
  
8HThe input tax credit as declared in Table 6E shall be auto-populated here.
  
8KThe total input tax credit which shall lapse for the current financial year shall
 be computed in this row.
  
  • 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.

  1. 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

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
15Candof 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,15FAggregate  value  of  demands  of  taxes  for  which  an  order  confirming  the
and 15Gdemand 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&18Summary of supplies effected and received against a particular HSN code to
  be reported only in this table. It will be optional for taxpayers having annual
  turnover upto ₹ 1.50 Cr. It will be mandatory to report HSN code at two digits
  level for taxpayers having annual turnover in the preceding year above ₹ 1.50
  Cr but upto ₹ 5.00 Cr and at four digits’ level for taxpayers having annual
  turnover above ₹ 5.00 Cr. UQC details to be furnished only for supply of
  goods. Quantity is to be reported net of returns. Table 12 of FORM GSTR-
  1 may be used for filling up details in Table 17.
   
19 Late fee will be payable if annual return is filed after the due date.
   

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        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 CentralState / UT Integrated Cess
          Tax TaxTax tax  
                
   1 2 3 45 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 TaxState 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 payablePaid  
    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 TurnoverCentral State Tax /Integrated Cess
          Tax UT TaxTax  
                
      1 23 45 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  PayablePaid 
        1  23  
     Integrated Tax        
                
     Central Tax          
                
     State/UT Tax        
                
     Cess          
                
     Interest          
                
  Pt. V      Other Information     
  15     Particulars of Demands and Refunds   
     Description CentralState Tax /IntegratedCess InterestPenalty Late Fee
       TaxUT TaxTax     /  Others
               
    1 2345 67 8
                
     Total          
  A  Refund          
     claimed          
                
     Total          
  B  Refund          
    sanctioned          
               
                
     Total          
  C  Refund          
    Rejected          
               
                
     Total          
  D  Refund          
     Pending          
                
     Total          
  E  demand of          
     taxes          
                

19

Total taxes

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 TaxTax  
            
   1 2 34 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  PayablePaid 
   1  23  
  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

20

Instructions: –

  1. 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
  
6AAggregate value of all outward supplies net of debit notes / credit notes, net of
 advances and net of  goods returned for the entire financial  year shall  be
 declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling
 up these details.
  
6BAggregate  value  of  exempted,  Nil  Rated  and  Non-GST  supplies  shall  be
 declared here.
  
7AAggregate value of all inward supplies received from registered persons on
 which tax is payable on reverse charge basis shall be declared here. Table 4B,
 Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these
 details.
  
7BAggregate value of all inward supplies received from unregistered persons
 (other than import of services) on which tax is payable on reverse charge basis
 shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4
 may be used for filling up these details.
  
7CAggregate value of all services imported during the financial year shall be
 declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for
 filling up these details.
  
8AAggregate value of all inward supplies received from registered persons on
 which tax is payable by the supplier shall be declared here. Table 4A and
 Table 5 of FORM GSTR-4 may be used for filling up these details.
  
8BAggregate  value  of  all  goods imported  during the financial  year shall  be
  
 21

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

and 14

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,15Cprocessing shall be declared here. Refund claimed will be the aggregate value
and 15Dof 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,15FAggregate  value  of  demands  of  taxes  for  which  an  order  confirming  the
and 15Gdemand 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
   
  22

FORM ITC-01 may be used for filling up these details.

  1. Late fee will be payable if annual return is filed after the due date.”;
  1. 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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