Notification No. 39/2018

[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 4^th 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

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 23^rd 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 18^th 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 18^th October, 2017 or notification No. 40/2017-Central Tax (Rate), dated the 23^rd 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 23^rd October, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23^rd 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 23^rd October, 2017 has been availed; or

availed the benefit under notification No. 78/2017-Customs, dated the 13^th 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 13^th October, 2017 or notification No. 79/2017-Customs, dated the 13^th 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 13^th

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:-

“FORM GST REG-20

[See rule 22(4)]

Reference No. – Date –

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>>

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:

”.

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

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

Descripti

Quantit

Taxabl

Type of

Rate of tax (%)

/ State in

n No.

n date

on of

goods

Centr

Stat

Integrat

Ces

case of

goods

value

(Inputs/capit

unregister

al goods)

al tax

ed tax

ed job

tax

worker

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

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

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.

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

Financial Year

GSTIN

Legal Name

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

Details of advances, inward and outward supplies on which tax is payable as declared in returns

filed during the financial year

Supplies made to un-registered

persons (B2C)

Supplies made to registered persons

(B2B)

Zero rated supply (Export) on

payment of tax (except supplies to

SEZs)

Supply to SEZs on payment of tax

Deemed Exports

		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
		Description	Type	Central	State	Integrated	Cess
					Tax	Tax /	Tax

Tax

Details of ITC availed as declared in returns filed during the financial year

Total amount of input tax credit availed through FORM

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

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Inward supplies (other than imports

Inputs

and inward supplies liable to reverse

Capital Goods

charge but includes services received

from SEZs)

Input Services

Inward supplies received from

Inputs

unregistered persons liable to reverse

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

Capital Goods

charge (other than B above) on

Input Services

which tax is paid and ITC availed

Import of goods (including supplies

Inputs

from SEZs)

Capital Goods

Import of services (excluding inward supplies from

SEZs)

Input Tax credit received from ISD

Amount of ITC reclaimed (other than B above) under the

provisions of the Act

Sub-total (B to H above)

Difference (I – A above)

Transition Credit through TRAN-I (including revisions if

any)

Transition Credit through TRAN-II

Any other ITC availed but not specified above

Sub-total (K to M above)

Total ITC availed (I + N above)

Details of ITC Reversed and Ineligible ITC as declared in returns filed during the financial year

As per Rule 37

As per Rule 39

As per Rule 42

As per Rule 43

As per section 17(5)

Reversal of TRAN-I credit

Reversal of TRAN-II credit

Other reversals (pl. specify)

Total ITC Reversed (A to H above)

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

Other ITC related information

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

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

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ITC on inward supplies (other than imports and inward

supplies liable to reverse charge but includes services

received from SEZs) received during 2017-18 but availed

during April to September, 2018

Difference [A-(B+C)]

ITC available but not availed (out of D)

ITC available but ineligible (out of D)

IGST paid on import of goods (including supplies from

SEZ)

IGST credit availed on import of goods (as per 6(E)

above)

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Difference (G-H)

ITC available but not availed on import of goods (Equal

to I)

Total ITC to be lapsed in current financial year

<Auto>

(E+F+J)

Pt. IV

Details of tax paid as declared in returns filed during the financial year

Description

Tax Payable

Paid through cash

Paid through ITC

Central

State

Integrated

Cess

Tax

Tax /

Tax

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 FY

whichever is earlier

Description

Taxable Value

Central

State

Integrated

Cess

Tax

Tax /

Tax

Supplies / tax declared through

Amendments (+) (net of debit notes)

Supplies / tax reduced through

Amendments (-) (net of credit notes)

Reversal of ITC availed during

previous financial year

ITC availed for the previous

financial year

Differential tax paid on account of declaration in 10 & 11 above

Description

Payable

Paid

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Pt. VI

Other Information

Particulars of Demands and Refunds

Details

Central

State Tax /

Integrated Tax

Cess

Interest

Penalty

Late Fee

Tax

UT Tax

/ Others

Total

Refund

claimed

Total

Refund

sanctioned

Total

Refund

Rejected

Total

Refund

Pending

Total

demand of

taxes

Total

taxes paid

in respect

of E

above

Total

demands

pending

out of E

above

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

Supplies received from Composition

taxpayers

Deemed supply under Section 143

Goods sent on approval basis but not

returned

HSN Wise Summary of outward supplies

HSN

UQC

Total

Taxable

Rate of Tax

Central

State

Integrated

Cess

Code

Quantity

Value

Tax

Tax /

Tax

HSN Wise Summary of Inward supplies

HSN

UQC

Total

Taxable

Rate of Tax

Central

State

Integrated

Code

Quantity

Value

Tax

Tax /

Tax

Cess

Tax

Late fee payable and paid

Description

Payable

Paid

Central Tax

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: –

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

	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 also be declared here.

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

	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

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

		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.

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&8F	Aggregate 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.

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.

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:

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.

19		Late fee will be payable if annual return is filed after the due date.

FORM GSTR-9A

(See rule 80)

Annual Return (For Composition Taxpayer)

Pt. I

Basic Details

Financial Year

GSTIN

Legal Name

<Auto>

Trade Name (if any)

<Auto>

Period of composition scheme during the year

(From —- To —-)

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

Details of Outward supplies on which tax is payable as declared in returns filed during the financial

year

Taxable

Exempted, Nil-rated

Total

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

Inward supplies liable

to reverse charge

received from

registered persons

Inward supplies liable

to reverse charge

received from

unregistered persons

Import of services

Net Tax Payable on

(A), (B) and (C) above

Details of other inward supplies as declared in returns filed during the financial year

Inward supplies from

registered persons

(other than 7A above)

Import of Goods

Pt. III

Details of tax paid as declared in returns filed during the financial year

Description

Total tax payable

Paid

Integrated Tax

Central Tax

State/UT Tax

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

Supplies / tax (outward) declared

through Amendments (+) (net of

debit notes)

Inward supplies liable to reverse

charge declared through

Amendments (+) (net of debit notes)

Supplies / tax (outward) reduced

through

Amendments (-) (net of credit notes)

Inward supplies liable to reverse

charge reduced through

Amendments (-) (net of credit notes)

Differential tax paid on account of declaration made in 10, 11, 12 & 13 above

Description

Payable

Paid

Integrated Tax

Central Tax

State/UT Tax

Cess

Interest

Pt. V

Other Information

Particulars of Demands and Refunds

Description

Central

State Tax /

Integrated

Cess

Interest

Penalty

Late Fee

Tax

UT Tax

Tax

/ Others

Total

Refund

claimed

Total

Refund

sanctioned

Total

Refund

Rejected

Total

Refund

Pending

Total

demand of

taxes

Total taxes

paid in

respect of E above

Total

demands

pending out

of E above

Details of credit reversed or availed

Description

Central

State Tax /

Integrated

Cess

Tax

UT Tax

Tax

Credit reversed on opting in the composition

scheme (-)

Credit availed on opting out of the composition

scheme (+)

Late fee payable and paid

Description

Payable

Paid

Central Tax

State Tax

Verification:

Place

Signature

Name of Authorised Signatory

Date

Designation / Status

Instructions: –

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

	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,	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

		22

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 19^th June, 2017, published vide number G.S.R 610 (E), dated the 19^th June, 2017 and last amended vide notification No. 29/2018-Central Tax, dated the 6^th July, 2018, published vide number G.S.R 611 (E), dated the 6^th July, 2018.

On September 5, 2018 By Vijay

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