"FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1. GSTIN I Temporary ID
2. Legal Name
3. Trade Name, if any "
4. Address
5. Tax period From <Y ear><Month> To <Y ear><Month> (if annlicable)
6. Amount of Refund Act Tax Interest Penalty Fees Others Total Claimed (Rs.)
Central tax State/ UT tax Integrated tax Cess Total ,;;.
7. Grounds of (a) Excess balance in Electronic Cash Ledger Refund Claim (b) Exports of services- with payment of tax (select from drop (c) Exports of goods / services- without payment of tax ( accumulated ITC) down) (d) ITC accumulated due to inverted tax structure [ under clause (ii) of first proviso to;ection 54(3)]
(e) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax)
(f) On account of suppliesfnade to SEZ unit/ SEZ developer (without payment of tax)
(g) Recipient of deemed export supplies/ Supplier of deemed export supplies
(h) On account of order .Jr:.;
' SI. Type of order Order Order Order Payment No. No. date Issuing reference Authority no., if any
(i) Assessment
(ii) Finalization of Provisional assessment
(iii) Appeal
(iv) Any other order (specify)
(i) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa ( change of POS) G) Excess payment of tax, if any
(k) Any other (specify) [DECLARATION [second proviso to section 54(3)) I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature Name Designation I Status].
DECLARATION [section 54(3)(ii)l I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature Name- Desi nation / Status DECLARATION [rule 89(2)(01 I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature Name- Designation / Status DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In oase refund claimed by recipient D I hereby declare that the refund has oeen claimed only for those invoices which have been detailed in statement SB for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier D .,;.~ I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement SB for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature Name- Designation / Status UNDERTAKING I hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause ( c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded.
Signature Name Designation / Status SELF- DECLARATION [rule 89(2)(1)] I/We (Applicant) having GSTIN/ temporary Id-------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
Signature Name- Designation / Status (This Declaration is not required to be furni~];ed by applicants, who are claiming refund under clause (a) or clause or clause c or clause d or cl;use o sub-section 8 o section 54.
-~
9. Verification 1/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place Date Signature of Authorised Signatory f:.~·Y ' (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [ clause (ii) of first proviso to section 54(3)] (Amount in Rs.)
Turnover of Tax payable Adjusted Net input tax Maximum refund inverted rated on such total credit amount to be supply of inverted rated turnover claimed goods and supply of [(I x4+ 3)-2] services goods and services 1 2 3 4 5 Statement lA [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [ clause (ii) of first proviso to section 54(3)] SI Details of invoices of Tax paid on inward Details of invoices of Tax paid on outward inward supplies of supplies of inputs outward supplies issued supplies N inputs received
0.
GST N Da Taxa Integr Cent State N Da Taxa Invoice Integr Cent State IN of o. te ble ated ral Tax 0. te ble type ated ral Tax the Yalu Tax Tax /Uni Yalu (828/ Tax Tax /Uni supp e . on e 82C) on lier* territ territ ory ory Tax Tax I 2 3 4 5 6 7 8 9 -io 11 12 13 14 15 ..
* In case of imports or supplies received under reverse charge mechanism [ sub-section (3) of CGST Act or sub-section (3) of section 5 of IGST Act), the GSTIN of supplier will mean GSTIN of applicant (recipient).
Statement- 2 (rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.)
Sr. Invoice details Integrated tax Ces BRC/ Integrate Integrate Net No s FIRC d tax and d tax and Integrate cess cess d tax and involved involved cess • ~ in debit in credit (6+7+10 note, if note, if - 11) any any No Dat Yalu Taxabl Amt No Dat e e e value .~ e 1 2 3 4 5 6 7 8 9 10 11 12 Statement- 3 (rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.)
Sr. Invoice details Goods/ ' Shipping bill/ Bill of EGM . BRC/ No. Services export Details FIRC No. Date Value (G/S) Port No. Date Ref Date No. Date code No.
1 2 3 4 5' 6 7 8 9 10 11 12 ~ Statem¢nt- 3A (rule 89(4)] Refund Type: Export without payment of tax ( accumulated ITC) - calculation of refund amount _(Amount in Rs.)
Turnover of zero rated Net input tax Adjusted total Refund amount supply of goods and credit turnover (lx2+3) services 1~·t 1 2 3 4 Statement-4 [rule 89(:l)(d) and 89(2)(e)] ~· Refund Type: On account of supplies made to SEZ unit or SEZ Developer ( on payment of tax) (Amount in Rs.)
..
GSTIN Invoice details Shipping Integrated Ces Integrate Integrate Net of bill/ Bill Tax s d tax and d tax and Integrate ..
of d tax and recipien cess cess t export/ involved involved cess Endorse in debit in credit (8+9+10- d invoice note, if note, if 11) bySEZ any any No Dat Yalu No. Date Taxabl Amt e e e Value -·· 1"11'11'1 _____ - - - - = 1 2 3 4 5 6 7 8 9 10 11 12 Statement-SA [rule 89(4)] Refund Type: On account of supplies made to SEZ unit/ SEZ developer without payment of tax (accumulated ITC)- calculation of refund amount (Amount in Rs.)
Turnover of zero rated Net input tax Adjusted total Refund amount supply of goods and credit turnover (1 x2+3) services 1 2 3 4 Statement SB (rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) • SI. Details of invoices of outward supplies in Tax paid No. case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient GSTIN of No. Date Taxable Value Integrated Central State Tax /Union Cess the Tax Tax Territory Tax supplier ., ~· 1 2 3 4 5 6 7 8 9 Statement-6 {rule 89(2)(j)} Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of seetions 77( 1) and 77(2), if any:
Order No:
Order Date:
(Amount in Rs.)
Recipients' Invoice details Details of tax paid on transaction Taxes re-assessed on transaction GSTIN/ considered as intra -State I inter-State which were held inter State / intra- •r UIN transaction earlier State supply subsequently Name Integrated Centra State, Cess Place Integrated Central State, Cess Place (in case tax tax UT of tax tax UT of B2C) No. Date Value Taxable tax Supply tax Supply Value 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Statement-7 {rule 89(2)(k)} Refund Type: Excess payment of tax, if any in case of last return filed.
(Amount in Rs.)
Tax period ARN of Date of Tax Paid in Excess return filing1 Integrated Central State/ Cess return tax tax UT tax 1 2 3 4 5 6 7 ,,
16. In the said rules, for FORM GSTR 9, the following form shall be substituted, namely: "FORM GSTR - 9 [See rule 80 }f'l Annual Return Pt. I Basic Details Financial Year Nature of Supplies Taxable Value Central State Integrate Cess Tax Taxi d Tax UT Tax 2 3 4 5 6 4 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 0 SEZs D Supply to SEZs on payment of tax E Deemed Exports Advances on which tax has been F paid but invoice has not been issued (not covered under (A) to 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 ab~ve.)
N Supplies and advances on which f·' tax is to be paid OI + M}. above ;:.r ~ ... ,: .... ._:~;.M~: ·~~,,;~~·r~-..;,~~- ~{~ ' . ,.. ~~- ~~ --- , 5 A Zero rated supply (Export) without payment of tax \l 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 J E Nil Rated F Non-GST supply (includes 'no SU l , 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 t+) J Supplies declared through Amendments ( +) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) Turnover on which tax is not to be M paid (G +Labove) N Total Turnover (including advances) (4N + SM - 4G above) Description Type Central State Integrate Cess ~'.ti Tax Tax/ d Tax UT Tax 2 3 4 5 6 6 A <Auto <Auto> > <Auto> <Auto> Inward supplies ( other than imports Inputs B and inward supplies liable to Capital Goods reverse charge but includes services received from SEZs) Input Services Inward supplies received from Inputs unregistered persons liable to ,I C Capital Goods reverse charge ( other than B above) Input Services on which tax is paid & ITC availed Inward supplies received from Inputs registered persons liable to reverse Capital Goods D charge ( other than B above) on which tax is paid and ITC availed , ~Jnput Services E Import of goods (including supplies Inputs from SEZs) Ca ital Goods F Import of services ( excluding inward supplies from SEZs) G In ut Tax credit received from ISD H Amount of ITC reclaimed ( other than B above) undef,' the rovisions of the Act I J K Transition Credit through TRAN-I (including revisions if any) L Transition Credit through TRAN-II M Any other ITC availed but not specified above 0 N Sub-total (K to M above) 7 A B As per Rule 39 C · As per Rule 42 D As per Rule 43 E As per section 17(5) F G Reversal of TRAN-II credit H Other reversals (pl. specify) I Total lTC Reversed (Sum of A to E above) J 8 A <Auto> > <Auto> <Auto> B ITC as per sum total of 6(B) and 6(H) above <Auto > C ITC on inward supplies (other than imports and inwl(d 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)] ITC available but not availed E F ITC available but ineligible ~ . .
IGST paid on import of goods (including supplies from SEZ). G H IGST credit availed on import of goods (as per 6(E) <Auto above) > I Difference (G-H) ft J ITC available but not availed on import of goods E ualtoI Total ITC to be lapsed in current financial year (E+f,1-J) <Auto <Auto> <Auto> <Auto> Tax Payable Paid throu h ITC Central Tax 9 State Integrate Tax/ d Tax Cess ..
UT Tax 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax Cess Interest Late fee Penalty Description Central Tax State Integrate Cess Tax I dTax UT Tax 4 5 6 2 3 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 2 3 Integrated Tax Central Tax State/UT Tax Cess Tax .~ 2 3 4 5 Total A Refund claimed Total Refund -~ B ., ....
sanctione d :ft· Total C Refund Reiected Total D Refund ~{ Pendin '· Total E demand of taxes Total taxes paid F in respect ~· ofE above Total demands G pending out ofE above : 16 ) Information on supplies received from composition taxpayers, deemed supply under section 143 '. .. j and goods sent on approval basis Details Taxable Value Central State Integrate Cess Tax Tax I d Tax UT Tax 2 3 4 5 6 HSN UQC Total Taxable Rate of Tax Central State Integrate Cess Code Quantit Value Tax Tax/ d Tax y UT r Tax 2 3 4 5 6 7 8 9 .. ~t~~4- ,,.... ."ir ~' --~~- ' .~. \ ·-:: ... : •. ' ·- ' . .... '"· ',:.. '"' ' ... ' • .,. . • ... '' . . • t ,.., '•' ,, ,,_..,. ~~, .,.. .-, ...._ .-. ,., -:, , .,.., •• .;:<A- .,. ;'>«' • ..--- ••• ' - . 18 l HSN Wise Summa of Inward supplies - HSN UQC Total Taxable Rate of Tax Central State Integrate Code Quantit Value - Tax Tax/ d Tax Cess y UT Tax I 2 3 4 5 6 7 8 9 . 19 ·1 Late fee payable and paid ' Description Payable Paid I 2 3 Central Tax r " .. ,., A - State 1'$1", a ...
B " ;
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 Signatory Date Signature Name of Authorised Designation / Status Instructions: -
9. Terms used:
d. GSTIN:
e. UQC:
f. HSN:
Goods and Services Tax Identification Number Unit Quantity Code Harmonized System of Nomenclature Code
10. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return.
11. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR- 1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.
12. Part II consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for . which payment has been made through FORM GSTR-3B between July 2017 to March 2018 shall be declared in this part. The instructions to fill Part II are as follows:
Table No. Instructions 4A Aggregate value of su~plies 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.js 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. ~:,J 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 t: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 I IA of FORM GSTR-1 may be used for filling up these details.
4G Aggregate value of all inward supplies (including advances and net of credit and debit notes) on which tax is to be paid by the recipient (i.e.by the person filing the annual return) on reversecharge 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.l(d) of FORM GSTR-3B may be used for filling up these details.
41 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.
41 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 (41), 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.
SA 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.
SB Aggregate value of supplies to SE~t on which tax has not been paid shall be declared here. Table 6B of GSTR-1 may be used for filling up these details.
SC 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.
F" 5D,5E Aggregate value of exempted, Nil Rated and Non-GST supplies shall be and SF declared here. Table 8 of FORM GSTR-1 may be used for filling up these details.
The value of "no supply" shall be declared under Non-GST supply (SF).
SH Aggregate value of credit notes issued in respect of supplies declared in SA, SB, SC, SD, SE and SF shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.
51 Aggregate value of debit notes issued in respect of supplies declared in SA, SB, SC, SD, SE and SF shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details. - 'L< SJ &SK Details of amendments made to exports ( except supplies to SEZs) and supplies to SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM G~JR-1 may be used for filling up these details.
SN 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 -\«alue of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis.
13. 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 payablt 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)(S) 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 classifi~d as ITC on inputs and capital goods. Table 4(A)(l) of FORM GSTR-3B may be used for filling up these details.
6F Details of input tax credit availed on import of services ( excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR-3B may be used for filling up these details.
6G Aggregate value of inpnt 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.
61 The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credlt 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 7H section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared ·- in 7H. If the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should be made in table 7E of FORM GSTR-9. However, if amount mentioned in table 4D of FORM GSTR- 3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E J of FORM GSTR-9.
8A The total credit available for inwards supplies ( other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY 2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding suppliers in their FORM GSTR-1.
8B The input tax credit as declared in Table 6B and 6H shall be auto-populated here.
8C Aggregate value of input tax credit availed on all inward supplies ( except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here.
Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.
8D Aggregate value of the input tax credit which was available in FORM GSTR- 2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C.
However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative.
8E& 8F The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to
8D.
8G Aggregate value of IGST paid at the time of imports (including imports from SEZs) durinz the financial vear 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.
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.
15. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April to September of current FY or date of filing of Annual 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 & 11 Details of additions or ~endments 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.
e--· 12 Aggregate value of reversal of ITC which was availed in the previous financial ·h year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR- 3B may be used for filling up these details.
13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2017-18 as per second proviso to subsection (2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19.
16. Part VI consists of details of other information. The instructions to fill Part VI are as ~ follows:
Table No. Instructions 15A, l5B, 15C and l5D Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be declared here. Refund claimed will be the aggregate value 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 c.faims.
15E, 15F Aggregate value of demands of taxes for which an order confirming the demand and 15G 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.
l6B 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 f 5.00 Cr. UQC details to be furnished only for supply of goods.
Quantity is to be reported net of returns. Table 12 of FORM GSTR-1 may be used for filling up details in Table 17. It may be noted that this summary details are required to be declared only for those inward supplies which ;f'.
in value independently account for 10 % or more of the total value of inward supplies.
19 Late fee will be payable if annual return is filed after the due date.
9. Towards the end of the return, taxpayers, shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select "Annual Return" in the drop down provided in FORM DRC-03.
It may be noted that such liability can be paid through electronic cash ledger only.".