Section 162, Central Goods and Services Tax…

The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 2017

(1)An applicant may, either before or after the institution of prosecution, make an application under sub-section (1) of section 138 in FORM GST CPD-01 to the Commissioner for compounding of an offence.

(2) On receipt of the application, the Commissioner shall call for a report from the concerned officer with reference to the particulars furnished in the application, or any other information, which may be considered relevant for the examination of such application.

(3) The Commissioner, after taking into account the contents of the said application, may, by order in FORM GST CPD-02, on being satisfied that the applicant has co-operated in the proceedings before him and has made full and true disclosure of facts relating to the case, allow the application indicating the compounding amount and grant him immunity from prosecution or reject such application within ninety days of the receipt of the application.

(4) The application shall not be decided under sub-rule (3) without affording an opportunity of being heard to the applicant and recording the grounds of such rejection.

(5) The application shall not be allowed unless the tax, interest and penalty liable to be paid have been paid in the case for which the application has been made.

(6) The applicant shall, within a period of thirty days from the date of the receipt of the order under sub-rule (3), pay the compounding amount as ordered by the Commissioner and shall furnish the proof of such payment to him.

(7) In case the applicant fails to pay the compounding amount within the time specified in sub-rule (6), the order made under sub-rule (3) shall be vitiated and be void.

(8) Immunity granted to a person under sub-rule (3) may, at any time, be withdrawn by the Commissioner, if he is satisfied that such person had, in the course of the compounding proceedings, concealed any material particulars or had given false evidence. Thereupon such person may be tried for the offence with respect to which immunity was granted or for any other offence that appears to have been committed by him in connection with the compounding proceedings and the provisions the Act shall apply as if no such immunity had been granted.

132 FORM GST CMP-01 [See rule 3(1)] Intimation to pay tax under section 10 (composition levy) (Only for persons registered under the existing law migrating on the appointed day)

1. GSTIN / Provisional ID

2. Legal name

3. Trade name, if any

4. Address of Principal Place of Business

5. Category of Registered Person < Select from drop down>

(i) Manufacturers, other than manufacturers of such goods as notified by the Government

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II

(iii) Any other supplier eligible for composition levy.

6. Financial Year from which composition scheme is opted 2017-18

7. Jurisdiction Centre State

8. Declaration – I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for payment of tax under section 10.

9. 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 of Authorised Signatory Name Place Date Designation / Status 133 FORM GST CMP-02 [See rule 3(3) and 3(3A)] 116 Intimation to pay tax under section 10 (composition levy) (For persons registered under the Act)

1. GSTIN

2. Legal name

3. Trade name, if any

4. Address of Principal Place of Business

5. Category of Registered Person < Select from drop down>.

(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II

(iii) Any other supplier eligible for composition levy.

116 Substituted vide Notf no. 45/2017-CT dt 13.10.2017

6. Financial Year from which composition scheme is opted

7. Jurisdiction Centre State

8. Declaration – I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified for paying tax under section 10.

Signature of Authorised Signatory Name Place Date Designation / Status 134 FORM GST CMP-03 [See rule 3(4)] Intimation of details of stock on date of opting for composition levy (Only for persons registered under the existing law migrating on the appointed day)

1. GSTIN

2. Legal name

3. Trade name, if any

4. Address of Principal Place of Business

5. Details of application filed to pay tax under section 10

(i) Application reference number (ARN)

(ii) Date of filing

6. Jurisdiction Centre State

7. Stock of purchases made from registered person under the existing law Sr. No GSTIN/TIN Name of the supplier Bill/ Invoice No.

Date Value of Stock VAT Central Excise Service Tax (if applicabl e) Total 1 2 3 4 5 6 7 8 9 10 1 2 Total

8. Stock of purchases made from unregistered person under the existing law Sr. No Name of the unregistered person Address Bill/ Invoice No Date Value of Stock VAT Central Excise Service Tax (if applicabl e Total 1 2 3 4 5 6 7 8 9 1 2 Total

9. Details of tax paid Description Central Tax State Tax / UT Tax Amount 135 Debit entry no.

10. 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 of Authorised Signatory Name Place Date Designation / Status 136 FORM GST CMP-04 [See rule 6(2)] Intimation/Application for Withdrawal from Composition Levy

1. GSTIN

2. Legal name

3. Trade name, if any

4.Address of Principal Place of business

5. Category of Registered Person

(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II

(iii) Any other supplier eligible for composition levy.

6. Nature of Business

7. Date from which withdrawal from composition scheme is sought DD MM YYYY

8. Jurisdiction Centre State

9. Reasons for withdrawal from composition scheme

Signature of Authorised Signatory Name Place Date Designation / Status Note – Stock statement may be furnished separatelyfor availing input tax credit on the stock available on the date preceding the date from which composition option is withdrawn in FORM GST ITC -01.

137 FORM GST CMP-05 [See rule 6(4)] Reference No. <<…>> << Date >> To GSTIN Name Address Notice for denial of option to pay tax under section 10 Whereas on the basis of information which has come to my notice, it appears that you have violated the conditions and restrictions necessary for availing of the composition scheme under section 10 of the Act. I therefore propose to deny the option to you to pay tax under the said section for the following reasons: - 1 2 3 ….

You are hereby directed to furnish a reply to this notice withinfifteen working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Signature Name of Proper Officer Designation Jurisdiction Place Date 138 FORM GST CMP-06 [See rule 6(5)] Reply to the notice toshow cause

GSTIN

Details of the show cause notice Reference no.

Date

Legal name

Trade name, if any

Address of the Principal Place of Business

Reply to the notice

List of documents uploaded

Verification I __________________________________________ hereby solemnly affirm and declare that the information given herein above is true and correct to the best of myknowledge and belief and nothing has been concealed therefrom.

Signature of the Authorised Signatory Date Place Note –

1. The reply should not be more than 500 characters. In case the same is more than 500 characters, then it should be uploaded separately.

2. Supporting documents, if any, may be uploaded in PDF format.

139 FORM GST CMP-07 [See rule 6(5)] Reference No. <<>> Date– To GSTIN Name Address Application Reference No. (ARN) Date – Order for acceptance / rejection of reply to show cause notice This has reference to your reply dated ----- filed in response to the show cause notice issued vide reference no. -------- dated ---------. Your reply has been examined and the same has been found to be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The said show cause notice stands vacated.

or This has reference to your reply dated ----- filed in response to the show cause notice issued vide reference no. -------- dated ---------. Your reply has been examined and the same has not been found to be satisfactory and, therefore, your option to pay tax under composition schemeis hereby denied with effect from <<>>> for the following reasons:

<< text >> or You have not filed any reply to the show cause notice; or You did not appear on the day fixed for hearing.

Therefore, your option to pay tax under composition schemeis hereby denied with effect from << date >> for the following reasons:

<< Text >> Signature Date Name of Proper Officer Place Designation Jurisdiction 140 FORM GST REG-01 [See rule 8(1)] Application for Registration (Other than a non-resident taxable person,a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017) Part –A State /UT – District -

(i) Legal Name of the Business:

(As mentioned in Permanent Account Number)

(ii) Permanent Account Number :

(Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)

(iii) Email Address :

(iv) Mobile Number :

Note - Information submitted above is subject to online verification before proceeding to fill up Part-B.

Authorised signatory filing the application shall provide his mobile number and email address.

Part –B

1. Trade Name, if any

2. Constitution of Business (Please Select the Appropriate)

(i) Proprietorship (ii) Partnership

(iii) Hindu Undivided Family (iv) Private Limited Company

(v) Public Limited Company (vi) Society/Club/Trust/Association of Persons

(vii) Government Department (viii) Public Sector Undertaking

(ix) Unlimited Company (x) Limited Liability Partnership

(xi) Local Authority (xii) Statutory Body

(xiii) Foreign Limited Liability Partnership

(xiv) Foreign Company Registered (in India)

(xv) Others (Please specify)

3. Name of the State ⏏ District ⏏

4. Jurisdiction State Centre Sector, Circle, Ward, Unit, etc.

others (specify) 141

5. Option for Composition Yes No

6. Composition Declaration I hereby declare that the aforesaid business shall abide by the conditions and restrictions specified in the Act or the rules for opting to pay tax under the composition scheme.

6.1 Category of Registered Person<tick in check box>

(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government for which option is not available

(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II

(iii) Any other supplier eligible for composition levy.

7. Date of commencement of business DD/MM/YYYY

8. Date on which liability to register arises DD/MM/YYYY

9. Are you applying for registration as a casual taxable person?

Yes No

10. If selected ‗Yes‘ in Sr. No. 9, period for which registration is required From DD/MM/YYYY To DD/MM/YYYY

11. If selected ‗Yes‘ in Sr. No. 9, estimated supplies and estimated net tax liability during the period of registration Sr. No. Type of Tax Turnover (Rs.) Net Tax Liability (Rs.)

(i) Integrated Tax

(ii) Central Tax

(iii) State Tax

(iv) UT Tax

(v) Cess Total Payment Details Challan Identification Number Date Amount

12. Are you applying for registration as a SEZ Unit? Yes No

(i) Select name of SEZ

(ii) Approval order number and date of order

(iii) Designation of approving authority

13. Are you applying for registration as a SEZ Developer? Yes No 142

(i) Select name of SEZDeveloper

(ii) Approval order number and date of order

(iii) Designation of approving authority

14. Reason to obtain registration:

(i) Crossing the threshold (viii) Merger /amalgamation of two or more registered persons

(ii) Inter-State supply (ix) Input Service Distributor

(iii) Liability to pay tax as recipient of goods or services u/s 9(3) or 9(4)

(x) Person liable to pay tax u/s 9(5)

(iv) Transfer of business which includes change in the ownership of business (if transferee is not a registered entity)

(xi) Taxableperson supplying through e-Commerce portal

(v) Death of the proprietor (if the successor is not a registered entity)

(xii) Voluntary Basis

(vi) De-merger (xiii) Persons supplying goods and/or services on behalf of other taxable person(s)

(vii) Change in constitution of business (xiv) Others (Not covered above) – Specify

15. Indicate existing registrations wherever applicable Registration number under Value Added Tax Central Sales Tax Registration Number Entry Tax Registration Number Entertainment Tax Registration Number Hotel and Luxury Tax Registration Number Central Excise Registration Number Service Tax Registration Number Corporate Identify Number/Foreign Company Registration Number Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number Importer/Exporter Code Number Registration number under Medicinal and Toilet Preparations (Excise Duties) Act Registration number under Shops and Establishment Act Temporary ID, if any Others (Please specify)

16. (a) Address of Principal Place of Business 143 Building No./Flat No. Floor No.

Name of the Premises/Building Road/Street City/Town/Locality/Village District Taluka/Block State PIN Code Latitude Longitude

(b) Contact Information Office Email Address Office Telephone number STD Mobile Number Office Fax Number STD

(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Supplier of services Office/Sale Office Leasing Business Recipient of goods or services EOU/ STP/ EHTP Works Contract Export Import Others (Specify)

17. Details of Bank Accounts (s) Total number of Bank Accounts maintained by the applicant for conducting business (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode)

12. Note – Add more accounts ------

13.

19.

18. Details of the Goods supplied by the Business Please specify top 5 Goods Sr.

No.

Description of Goods HSN Code (Four digit) 144

(i)

(ii) …

(v)

19. Details of Services supplied by the Business.

Please specify top 5 Services Sr. No. Description of Services HSN Code (Four digit)

(i)

(ii) …

(v)

20. Details of Additional Place(s) of Business Number of additional places Premises 1

(a) Details of Additional Place of Business Building No/Flat No Floor No Name of the Premises/Building Road/Street City/Town/Locality/Village District Block/Taluka State PIN Code Latitude Longitude

(b) Contact Information Office Email Address Office Telephone number STD Mobile Number Office Fax Number STD

(d) Nature of business activity being carried out at above mentioned premises (Please tick applicable) Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Supplier of services Office/Sale Office Leasing Business Recipient of goods or 145 services EOU/ STP/ EHTP Works Contract Export Import Others (specify)

21. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.

22. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Particulars First Name Middle Name Last Name Name Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender <Male, Female, Other> Mobile Number Email address Telephone No. with STD Designation /Status Director Identification Number (if any) Permanent Account Number Aadhaar Number Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street City/Town/Locality/Village District Block/Taluka State PIN Code Country (in case of foreigner only) ZIP code 146 Photo Name of Father Date of Birth DD/MM/YYYY Gender <Male, Female, Other> Mobile Number Email address Telephone No. with STD Designation /Status Director Identification Number (if any) Permanent Account Number Aadhaar Number Are you a citizen of India?

Yes / No Passport No. (in case of foreigners) Residential Address in India Building No/Flat No Floor No Name of the Premises/Building Road/Street Block/Taluka City/Town/Locality/Village District State PIN Code

23. Details of Authorised Representative Enrolment ID, if available Provide following details, if enrolment ID is not available Permanent Account Number Aadhaar, if Permanent Account Number is not available First Name Middle Name Last Name Name of Person Designation / Status Mobile Number Email address 147 Telephone No. with STD FAX No. with STD

24. State Specific Information Profession Tax Enrolment Code (EC) No.

Profession Tax Registration Certificate (RC) No.

State Excise License No. and the name of the person in whose name Excise License is held

(a) Field 1

(b) Field 2

(d) …..

(e) Field n

25. Document Upload A customized list of documents required to be uploaded (refer rule 8) as per the field values in the form.

26. Consent I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the form> give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.

27. Verification (by authorised signatory) 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 therefrom Signature Place: Name of Authorised Signatory ….…………………… Date: Designation/Status…………………………………… 148 List of documents to be uploaded:-

1. Photographs (wherever specified in the Application Form)

(a) Proprietary Concern – Proprietor

(b) Partnership Firm / Limited Liability Partnership – Managing/Authorised/Designated Partners (personal details of all partners are to be submitted but photos of only ten partners including that of Managing Partner are to be submitted)

(d) Company – Managing Director or the Authorised Person

(e) Trust – Managing Trustee

(f) Association of Persons or Body of Individuals –Members of Managing Committee (personal details of all members are to be submitted but photos of only ten members including that of Chairman are to be submitted)

(g) Local Authority – Chief Executive Officer or his equivalent

(h) Statutory Body – Chief Executive Officer or his equivalent

(i) Others – Person in Charge

2. Constitution of Business: Partnership Deed in case of Partnership Firm, Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Persons or Body of Individuals, Local Authority, Statutory Body and Others etc.

3. Proof of Principal Place of Business:

(a) For Own premises – Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(c) For premises not covered in (a) and (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy.

For shared properties also, the same documents may be uploaded.

(d) For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.

(e) If the principal place of business is located in a Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded.

4 Bank Account Related Proof:

Scanned copy of the first page of Bank passbook orthe relevant page of Bank Statement or Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code.

5 Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed 149 in the following format:

Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.)

I/We --- (name) being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of …… (name of registered person) hereby solemnly affirm and declare that <<name of the authorised signatory, (status/designation)>>is hereby authorised, vide resolution no… dated….. (copy submitted herewith), to act as an authorised signatory for the business <<Goods and Services Tax Identification Number - Name of the Business>> for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/ us.

Signature of the person competent to sign Name:

Designation/Status:

(Name of the proprietor/Business Entity) Acceptance as an authorised signatory I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business.

Signature of Authorised Signatory Place:

(Name) Date:

Designation/Status:

150 Instructions for submission of Application for Registration.

1. Enter name of person as recorded on Permanent Account Number of the Business. In case of Proprietorship concern, enter name of proprietor against Legal Name and mention Permanent Account Number of the proprietor. Permanent Account Number shall be verified with Income Tax database.

2. Provide E-mail Id and Mobile Number of authorised signatory for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application.

3. Applicant need to upload scanned copy of the declaration signed by theProprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.

4. The following persons can digitally sign the application for new registration:- Constitution of Business Person who can digitally sign the application Proprietorship Proprietor Partnership Managing / Authorised Partners Hindu Undivided Family Karta Private Limited Company Managing / Whole-time Directors Public Limited Company Managing / Whole-time Directors Society/ Club/ Trust/ AOP Members of Managing Committee Government Department Person In charge Public Sector Undertaking Managing / Whole-time Director Unlimited Company Managing/ Whole-time Director Limited Liability Partnership Designated Partners Local Authority Chief Executive Officer or Equivalent Statutory Body Chief Executive Officer or Equivalent Foreign Company Authorised Person in India Foreign Limited Liability Partnership Authorised Person in India Others (specify) Person In charge

5. Information in respect of authorised representative is optional. Please select your authorised representative from the list available on the common portal if the authorised representative is enrolled, otherwise provide details of such person.

6. State specific information are relevant for the concerned State only.

7. Application filed by undermentioned persons shall be signed digitally:- Sr. No Type of Applicant Type of Signature required 151 Sr. No Type of Applicant Type of Signature required

1. Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership Digital Signature Certificate (DSC)- Class-2 and above.

2. Other than above Digital Signature Certificate class 2 and above e-Signature or any other mode as may be notified

8. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled up information.

9. Status of the application filed online can be tracked on the common portal by entering Application Reference Number (ARN) indicated on the Acknowledgment.

10. No fee is payable for filing application for registration.

11. Authorised signatory shall not be a minor.

12. Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals shall need to apply separately in respect of each of the vertical.

13.After approval of application, registration certificate shall be made available on the common portal.

14. Temporary Reference Number (TRN) will be allotted after successfully furnishing preliminary details in PART –A of the application which can be used for filling up details in PART-B of the application. TRN will be available on the common portal for a period of 15 days.

15.Any person who applies for registration under rule 8 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section.

[16. Government departments applying for registration as suppliers may not furnish Bank Account details.]

117 117 Inserted vide Notf no. 22/2017 – CT dt 17.08.2017 152 FORM GST REG-02 [See rule 8(5)] Acknowledgment Application Reference Number (ARN) - You have filed the application successfully and the particulars of the application are given as under:

Date of filing :

Time of filing :

Goods and Services Tax Identification Number, if available :

Legal Name :

Trade Name (if applicable):

Form No. :

Form Description :

Center Jurisdiction :

State Jurisdiction :

Filed by :

Temporary reference number (TRN), if any:

Payment details* : Challan Identification Number : Date : Amount It is a system generated acknowledgement and does not require any signature.

* Applicable only in case of Casual taxable person and Non Resident taxable person 153 FORM GST REG-03 [See rule 9(2)] Reference Number: Date– To Name of the Applicant:

Address:

GSTIN (if available):

Application Reference No. (ARN): Date:

Notice for Seeking Additional Information / Clarification / Documents relating to Application for <<Registration/Amendment/Cancellation >> This is with reference to your <<registration/amendment/cancellation>> application filed vide ARN <> Dated –DD/MM/YYYY The Department has examined your application and is not satisfied with it for the following reasons:

… You are directed to submit your reply by ……….. (DD/MM/YYYY) *You are hereby directed to appear before the undersigned on ……… (DD/MM/YYYY) at ……. (HH:MM) If no response is received by the stipulated date, your application is liable for rejection. Please note that no further notice / reminder will be issued in this matter Signature Name of the Proper Officer:

Designation:

Jurisdiction:

* Not applicable for New Registration Application 154 FORM GST REG-04 [See rule 9(2)] Clarification/additional information/document for <<Registration/Amendment/Cancellation>>

1. Notice details Reference No. Date

2. Application details Reference No Date

3. GSTIN, if applicable

4. Name of Business (Legal)

5. Trade name, if any

6. Address

7. Whether any modification in the application for registration or fields is required.- Yes No (Tick one)

8. Additional Information

9. List of Documents uploaded

10. 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 of Authorised Signatory Name Designation/Status:

Place:

Date:

Note:-

1. For new registration, original registration application will be available in editable mode if option „Yes‟ is selected in item 7.

2.For amendment of registration particulars, the fields intended to be amended will be available in editable mode if option „Yes‟ is selected in item 7.

155 FORM GST REG-05 [See rule 9(4)] Reference Number: Date– To Name of the Applicant Address - GSTIN (if available) Order of Rejection of Application for <Registration / Amendment / Cancellation/ > This has reference to your reply filed vide ARN --- dated----. The reply has been examined and the same has not been found to be satisfactory for the following reasons:

…Therefore, your application is rejected in accordance with the provisions of the Act.

Or You have not replied to the notice issued vide reference no. …….. dated ………. within the time specified therein. Therefore, your application is hereby rejected in accordance with the provisions of the Act.

Signature Name Designation Jurisdiction 156 Government of India FORM GST REG-06 [See rule 10(1)] Registration Certificate Registration Number:<GSTIN/UIN >

1. Legal Name

2. Trade Name, if any

3. Constitution of Business

4. Address of Principal Place of Business

5. Date of Liability DD/MM/ YYYY

6. Period of Validity (Applicable only in case of Non-Resident taxable person or Casual taxable person) From DD/MM/YYYY To DD/MM/YYYY

7. Type of Registration

8. Particulars of Approving Authority Centre State Signature Name Designation Office

9. Date of issue of Certificate Note: The registration certificate is required to be prominently displayed at all places of business in the State.

157 Annexure A Goods and Services Tax Identification Number Details of Additional Places of Business Legal Name Trade Name, if any Total Number of Additional Places of Business in the State Sr.

No.

Address 1 2 3 … 158 Annexure B Goods and Services Tax Identification Number Legal Name Trade Name, if any Details of <Proprietor / Partners / Karta / Managing Director and whole-time Directors / Members of the Managing Committee of Association of Persons / Board of Trustees etc.>

Photo Name Designation/Status Resident of State

Photo Name Designation/Status Resident of State 159

Photo Name Designation/Status Resident of State

10.

Photo Name Designation/Status Resident of State 160 FORM GST REG-07 [See rule 12(1)] Application for Registration as Tax Deductor at source (u/s 51) or Tax Collector at source (u/s 52) State /UT– District – Part –A

(i) Legal Name of the Tax Deductor or Tax Collector( As mentioned in Permanent Account Number/ Tax Deduction and Collection Account Number)

(ii) Permanent Account Number (Enter Permanent Account Number of the Business; Permanent Account Number of Individual in case of Proprietorship concern)

(iii) Tax Deduction and Collection Account Number (Enter Tax Deduction and Collection Account Number, if Permanent Account Number is not available)

(iv) Email Address

(v) Mobile Number Note - Information submitted above is subject to online verification before proceeding to fill up Part-B.

Part –B 1 Trade Name, if any 2 Constitution of Business (Please Select the Appropriate)

(i) Proprietorship (ii) Partnership

(iii) Hindu Undivided Family (iv) Private Limited Company

(v) Public Limited Company (vi) Society/Club/Trust/Association of Persons

(vii) Government Department (viii) Public Sector Undertaking

(ix) Unlimited Company (x) Limited Liability Partnership

(xi) Local Authority (xii) Statutory Body

(xiii) Foreign Limited Liability Partnership

(xiv) Foreign Company Registered (in India)

(xv) Others (Please specify) 3 Name of the State ⏏ District ⏏ 4 Jurisdiction - State Centre Sector /Circle/ Ward /Charge/Unit etc.

5 Type of registration Tax Deductor Tax Collector

6. Government (Centre / State/Union Territory) Center State/UT

7. Date of liability to deduct/collect tax DD/MM/YYYY 161

8. (a) Address of principal place of business Building No./Flat No. Floor No.

Name of the Premises/Building Road/Street City/Town/Locality/Village District Block/Taluka Latitude Longitude State PIN Code

(b) Contact Information Office Email Address Office Telephone number Mobile Number Office Fax Number

9. Have you obtained any other registrations under Goods and Serivces Tax in the same State?

Yes No 10 If Yes, mention Goods and Services Tax Identification Number 11 IEC (Importer Exporter Code), if applicable 12 Details of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax Particulars Name First Name Middle Name Last Name Father‘s Name Photo Date of Birth DD/MM/YYYY Gender <Male, Female, Other> Mobile Number Email address Telephone No. with STD Designation /Status Director Identification Number (if any) Permanent Account Number Aadhaar Number Are you a citizen of India? Yes / No Passport No. (in case of Foreigners) Residential Address 162 Building No/Flat No Floor No Name of the Premises/Building Locality/Village State PIN Code 2 13. Details of Authorised Signatory Checkbox for Primary Authorised Signatory Details of Signatory No. 1 Particulars First Name Middle Name Last Name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender <Male, Female, Other> Mobile Number Email address Telephone No. with STD Designation /Status Director Identification Number (if any) Permanent Account Number Aadhaar Number Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address (Within the Country) Building No/Flat No Floor No Name of the Premises/Building Road/Street City/Town/Locality/Village District State PIN Code Block/Taluka Note – Add more …

14. Consent I on behalf of the holder of Aadhar number <pre-filled based on Aadhar number provided in the form> give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.

163 List of documents to be uploaded (not applicable to a department or establishment of the Central Government or State Government or Local Authority or Governmental agencies):- Proof of Principal Place of Business:

(a) For Own premises – Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(e) If the principal place of business is located in an Special Economic Zone or the applicant is an Special Economic Zone developer, necessary documents/certificates issued by Government of India are required to be uploaded.

Instructions for submission ofapplication for registration as Tax Deductor/Tax Collector.

1. Enter name of Tax Deductor/Tax Collector as recorded on Tax Deduction and Collection Account Number/ Permanent Account Number of the Business. Tax Deduction and Collection Account Number/Permanent Account Number shall be verified with Income Tax database.

2. Provide Email Id and Mobile Number of DDO (Drawing and Disbursing Officer) / Person responsible for deducting tax/collecting tax for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up of the application.

3. Person who is acting as DDO/ Person deducting/collecting tax can sign the application.

4. The application filed by undermentioned persons shall be signed digitally.

Sr. No Type of Applicant Digital Signature required

15. 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 therefrom (Signature) Place:Name of DDO/ Person responsible for deducting tax/collecting tax/Authorised Signatory Date: Designation 164

2. Other than above Digital Signature Certificate class 2 and above, e-Signature or any other mode as specified or as may be notified.

5. All information relating to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validated online by the system and Acknowledgment Receipt Number will be generated after successful validation of all the filled information.

6. Status of the application filed online can be tracked on the Common portal.

7. No fee is payable for filing application for registration.

8. Authorised shall not be a minor.

165 FORM GST REG-08 [See rule 12(3) ] Reference No Date:

To Name:

Address:

Application Reference No. (ARN) (Reply) Date:

Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued vide Reference Number …… dated ……. for cancellation of registration under the Act.

- Whereas no reply to show cause notice has been filed; or - Whereas on the day fixed for hearing you did not appear; or - Whereas your reply to the notice to show cause and submissions made at the time of hearing have been examined. The undersigned is of the opinion that your registration is liable to be cancelled for the following reason(s).

The effective date of cancellation of registration is <<DD/MM/YYYY >>.

You are directed to pay the amounts mentioned below on or before ----- (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder.

(This order is also available on your dashboard).

Head Integrated tax Central tax State tax UT Tax Cess Tax 1.1.1 1.1.2 1.1.3 1.1.4 1.1.5 Interest 1.1.6 1.1.7 1.1.8 1.1.9 1.1.10 Penalty 1.1.11 1.1.12 1.1.13 1.1.14 1.1.15 Others 1.1.16 1.1.17 1.1.18 1.1.19 1.1.20 Total 1.1.21 1.1.22 1.1.23 1.1.24 1.1.25 Signature Name Designation Jurisdiction 166 FORM GST REG-09 [See rule 13(1) ] Application for Registration of Non Resident Taxable Person Part –A State /UT – District -

(i) Legal Name of the Non-Resident Taxable Person

(ii) Permanent Account Number of the Non-Resident Taxable person, if any

(iii) Passport number, if Permanent Account Number is not available

(iv) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country

(v) Name of the Authorised Signatory (as per Permanent Account Number)

(vi) Permanent Account Number of the Authorised Signatory

(vii) Email Address of the Authorised Signatory

(viii) Mobile Number of the Authorised Signatory (+91) Note- Relevantinformation submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B.

Part -B

Details of Authorised Signatory (should be a resident of India) First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father‘s Name Nationality Aadhaar Address of the Authorised signatory. Address line 1 Address Line 2 Address line 3

2. Period for which registration From To 167 is required DD/MM/YYYY DD/MM/YYYY 3 Turnover Details Estimated Turnover(Rs.)

Estimated Tax Liability (Net) (Rs.)

Intra- State Inter –State Central Tax State Tax UT Tax Integrated Tax Cess 4 Address of Non-Resident taxable person in the Country of Origin (In case of business entity - Address of the Office) Address Line 1 Address Line 2 Address Line 3 Country (Drop Down) Zip Code E mail Address Telephone Number 5 Address of Principal Place of Business in India Building No./Flat No. Floor No.

Name of the Premises/Building Road/Street City/Town/Village/Locality District Block/Taluka Latitude Longitude State PIN Code Mobile Number Telephone Number E mail Address Fax Number with STD 6 Details of Bank Account in India Account Number Type of account Bank Name Branch Address IFSC 7 Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form 8 Declaration 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 therefrom.

Signature Place: Name of Authorised Signatory 168 Note: Non-Resident taxable person is required to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.

List of documents to be uploaded as evidence are as follows:-

1. Proof of Principal Place of Business:

(a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

(b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

2. Proof of Non-resident taxable person:

Scanned copy of the passport of the Non -resident taxable person with VISA details. In case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or it‘sPermanent Account Number, if available.

3 Bank Account related proof:

Scanned copy of the first page of Bank passbook or the relevant page of Bank Statement or Scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code.

4 Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:Declaration for Authorised Signatory (Separate for each signatory) (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.)I/We --- (name)being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of …… (name of registered person)hereby solemnly affirm and declare that <<name of the authorised signatory, (status/designation)>> is hereby authorised, vide resolution no… dated…..

(Copy submitted herewith), to act as an authorised signatory for the business <<Goods and Services Tax Identification Number - Name of the Business>> for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/ us. Signature of the person competent to sign Name:

Designation/Status:

(Name of the proprietor/Business Entity) Acceptance as an authorised signatoryAcceptance as an authorised signatory I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business.

Date: Designation:

169 Signature of Authorised Signatory Place:

Date: Designation/Status:

Instructions for submission of application for registration as Non-Resident Taxable Person.

1. Enter Name of the applicant Non-Resident taxable person as recorded on Passport.

2. The applicant shall apply at least Five days prior to commencement of the business at the common portal.

3. The applicant needs to provide Email Id and Mobile Number for verification and future communication which will be verified through One Time Passwords to be sent separately, before filling up Part-B of the application.

4. The applicant needs to upload the scanned copy of the declaration signed by theProprietor/all Partners /Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case the business declares a person as Authorised Signatory.

5. The application filed by the under-mentioned persons shall be signed digitally:- Sr. No Type of Applicant Digital Signature required

2. Other than above Digital Signature Certificate class 2 and above e-Signature or as may be notified

6. All information related to Permanent Account Number, Aadhaar, shall be online validated by the system and Acknowledgment Receipt Number will be generated after successful validation of all filled up information.

7. Status of the application filed online can be tracked on the common portal.

8. No fee is payable for filing application for registration

9. Authorised signatory shall be an Indian national and shall not be a minor.

170 FORM GST REG-10 118 [See rule 14(1)] Application for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.

Part –A Part -B

Details of Authorised Signatory First Name Middle Name Last Name Photo Gender Male / Female / Others Designation Date of Birth DD/MM/YYYY Father‘s Name Nationality Aadhaar, if any Address of the Authorised Signatory Address line 1 118 Substituted vide Notf no. 75/2017-CT dt 29.12.2017

(i) Legal name of the person

(ii) Tax identification number or unique number on the basis of which the entity is identified by the Government of that country

(iii) Name of the Authorised Signatory

(iv) Email Address of the Authorised Signatory

(v) Name of the representative appointed in India, if any

(a) Permanent Account Number of the representative in India

(b) Email Address of the representative in India

(c) Mobile Number of the representative in India (+91) Note- Relevant information submitted above is subject to online verification, where practicable, before proceeding to fill up Part-B.

171 Address line 2 Address line 3

Date of commencement of the online service in India.

DD/MM/YYYY 3 Uniform Resource Locators (URLs) of the website through which taxable services are provided:

3… 4 Jurisdiction Center Bengaluru West, CGST Commissionerate 5 Details of Bank Account of representative in India(if appointed) Account Number Type of account Bank Name Branch Address IFSC 6 Documents Uploaded A customized list of documents required to be uploaded (refer Instruction) as per the field values in the form 7 Declaration 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 therefrom.

I, _ …………………………. hereby declare that I am authorised to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory:

Date: Designation:

Note: Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.

List of documents to be uploaded as evidence are as follows:- 172

1. Proof of Place of Business of representative in India, if any:

(a) For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

2. Proof of :

Scanned copy of the passport of the Non -resident tax payer with VISA details. In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with authorisation letter.

Scanned copy of Certificate of Incorporation if the Company is registered outside India or in India Scanned copy of License is issued by origin country Scanned copy of Clearance certificate issued by Government of India 3 Bank Account Related Proof:

Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the Proprietor / Business Concern – containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.

4. Scanned copy of documents regarding appointment as representative in India, if applicable

5. Authorisation Form:- For Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:

Declaration for Authorised Signatory (Separate for each signatory) I ---(Managing Director/Whole Time Director/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business << Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act,

2017.

All his actions in relation to this business will be binding on me/ us.

Signatures of the persons who is in charge.

S. No. Full Name Designation/Status Signature

Acceptance as an authorised signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business.

Signature of Authorised Signatory Place (Name) Date: Designation/Status 173 Instructions –

1. If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons. The authentication will be done through Electronic Verification Code (EVC).

2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017.

174 FORM GST REG-11 [See rule 15(1) ] Application for extension of registration period by casual / non-resident taxable person

1. GSTIN

2. Name (Legal)

3. Trade Name, if any

4. Address

5. Period of Validity (original) From To DD/MM/YYYY DD/MM/YYYY

6. Period for which extension is requested. From To DD/MM/YYYY DD/MM/YYYY

7. Turnover Details for the extended period (Rs.) Estimated Tax Liability (Net) for the extended period (Rs.)

Inter- State Intra-State Central Tax State Tax UT Tax Integrated Tax Cess

8. Payment details Date CIN BRN Amount

9. Declaration - 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 therefrom.

Signature Place: Name of Authorised Signatory:

Date: Designation / Status:

Instructions for submission of application for extension of validity

1. The application can be filed online before the expiry of the period of validity.

2. The application can only be filed when advance payment is made.

3. After successful filing,Application Reference Number will be generated which can be used to track the status of the application.

175 FORM GST REG-12 [See rule 16(1)] Reference Number - Date:

To (Name):

(Address):

Temporary Registration Number Order of Grant of Temporary Registration/ Suo Moto Registration Whereas the undersigned has sufficient reason to believe that you are liable for registration under the Act, and therefore, you are hereby registered on a temporary basis. The particulars of the business as ascertained from the business premises are given as under:

Details of person to whom temporary registration granted

Name and Legal Name, if applicable

Gender Male/Female/Other

Father‘s Name

Date of Birth DD/MM/YYYY

5. 2 Address of the Person Building No./ Flat No.

Floor No.

Name of Premises/ Building Road/ Street Town/City/Locality/ Village Block / Taluka District State PIN Code

Permanent Account Number of the person, if available

Mobile No.

Email Address

Other ID, if any (Voter ID No./ Passport No./Driving License No./ Aadhaar No./ Other)

10.

Reasons for temporary registration 176

11.

Effective date of registration / temporary ID

12.

Registration No. / Temporary ID (Upload of Seizure Memo / Detention Memo / Any other supporting documents) <<You are hereby directed to file application for proper registration within 90 days of the issue of this order>> Signature Place << Name of the Officer>>:

Date: Designation/ Jurisdiction:

Note: A copy of the order will be sent to the corresponding Central/ State Jurisdictional Authority.

177 FORM GST REG-13 [See Rule 17] Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others State /UT – District –

PART A

(i) Name of the Entity

(ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)

(iii) Name of the Authorised Signatory

(iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)

(v) Email Address of the Authorised Signatory

(vi) Mobile Number of the Authorised Signatory (+91)

PART B

1. Type of Entity (Choose one) UN Body Embassy Other Person

2. Country

2A. Ministry of External Affairs, Government of India‘ Recommendation (if applicable) Letter No. Date

3. Notification details Notification No. Date

4. Address of the entity in [respect of which the centralized UIN is sought] 119 Building No./Flat No. Floor No.

Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code 119 Substituted for “State” vide Notf no. 75/2017-CT dt 29.12.2017 178 Contact Information Email Address Telephone number Fax Number Mobile Number

7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last name Name Photo Name of Father Date of Birth DD/MM/YYYY Gender <Male, Female, Other> Mobile Number Email address Telephone No.

Designation /Status Director Identification Number (if any) PAN (Not applicable for entities specified in clause (a) of subsection (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of subsection (9) of section 25 of the Act) Are you a citizen of India?

Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State PIN Code 8 Bank Account Details (add more if required) Account Number Type of Account IFSC Bank Name Branch Address 179

9. Documents Uploaded The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity.

Or The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc.

11. 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 therefrom.

Place: (Signature) Date: Name of Authorized Person:

Or (Signature) Place: Name of Proper Officer:

Date: Designation:

Jurisdiction:

Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.

 Every person required to obtain a unique identity number shall submit the application electronically [or otherwise] 120 .

 Application shall be filed through Common Portal or registration can be granted suomoto by proper officer.

 The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.

 The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the ―Authorised Signatory details‖ in the application.

 PAN / Aadhaar will not be applicable for entities specified in clause (a) of subsection (9) of section 25 of the Act.

120 Inserted vide Notf no. 75/2017-CT dt 29.12.2017 180 FORM GST REG-14 [See rule 19(1) ] Application for Amendment in Registration Particulars (For all types of registered persons)

1. GSTIN/UIN

2. Name of Business

3. Type of registration

4. Amendment summary Sr. No Field Name Effective Date (DD/MM/YYYY) Reasons(s)

5. List of documents uploaded

(a)

(b)

6. Declaration 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 therefrom Signature Place: Name of Authorised Signatory Date: Designation / Status:

181 Instructions for submission of application for amendment

1. Application for amendment shall be submitted online.

2. Changes relating to - Name of Business, Principal Place of Business, additional place(s) of business and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of registration, are core fields which shall be approved by the Proper Officer after due verification.

3. For amendment in Non-Core fields, approval of the Proper Officer is not required.

4. Where a change in the constitution of any business results in change of the Permanent Account Number of a registered person, the said person shall be required to apply for fresh registration.

5. Any change in the mobile number or the e-mail address of authorised signatory as amended from time to time, shall be carried out only after online verification through the common portal.

6. All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number shall be validatedonline by the system and ApplicationReference Number (ARN) will be generated after successful validation of necessary field.

7. Status of the application can be tracked on the common portal.

8. No fee is payable for submitting application for amendment.

9. Authorised signatory shall not be a minor.

182 FORM GST REG-15 [See rule 19(1)] Reference Number - <<>> Date – DD/MM/YYYY To (Name) (Address) Registration Number (GSTIN / UIN) Application Reference No. (ARN) Dated – DD/MM/YYYY Order of Amendment This has reference to your application number------ dated ---- regarding amendment in registration particulars.

Your application has been examined and the same has been found to be in order. The amended certificate of registration is available on your dashboard for download.

Signature Name Designation Jurisdiction Date Place 183 FORM GST REG-16 [See rule 20] Application for Cancellation of Registration 1 GSTIN 2 Legal name 3 Trade name, if any 4 Address of Principal Place of Business 5 Address for future correspondence (including email, mobile telephone, fax ) Building No./ Flat No. Floor No.

Name of Premises/ Building Road/ Street City/Town/ Village District Block/Taluka Latitude Longitude State PIN Code Mobile (with country code) Telephone email Fax Number

Reasons for Cancellation (Select one) o Discontinuance /Closure of business o Ceased to be liable to pay tax o Transfer of business on account of amalgamation, merger/demerger, sale, lease or otherwise disposed of etc.

o Change in constitution of business leading to change in Permanent Account Number o Death of Sole Proprietor o Others (specify)

7. In case of transfer, merger of business, particulars of registration of entity in which merged, amalgamated, transferred, etc.

(i) Goods and Services Tax Identification Number

(ii) (a) Name (Legal)

(b) Trade name, if any

(iii) Address of Principal Place of Business Building No./ Flat No. Floor No.

Name of Premises/ Building Road/ Street City/Town/ Village District Block/Taluka 184 Latitude Longitude State PIN Code Mobile (with country code) Telephone email Fax Number

8. Date from which registration is to be cancelled. <DD/MM/YYYY> 9 Particulars of last Return Filed

(i) Tax period

(ii) Application Reference Number

(iii) Date

10. Amount of tax payable in respect of inputs/capital goods held in stock on the effective date of cancellation of registration.

Description Value of Stock (Rs.)

Input Tax Credit/ Tax Payable (whichever is higher) (Rs.)

Central Tax State Tax UT Tax Integrated Tax Cess Inputs Inputs contained in semi-finished goods Inputs contained in finished goods Capital Goods/Plant and machinery Total

11. Details of tax paid, if any Payment from Cash Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess

Sub-Total Payment from ITC Ledger Sr. No. Debit Entry No. Central Tax State Tax UT Tax Integrated Tax Cess

Sub-Total Total Amount of Tax Paid

12. Documents uploaded

13. Verification I/We<> 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.

Signature of Authorised Signatory Place Name of the Authorised Signatory Date Designation / Status 185 Instructions for filing of Application for Cancellation  A registered person seeking cancellation of his registration shall electronically submit an application including details of closing stock and liability thereon along with relevant documents, on common portal.

 The following personsshall digitally sign application for cancellation, as applicable:

Constitution of Business Person who can digitally sign the application Proprietorship Proprietor Partnership Managing / Authorised Partners Hindu Undivided Family Karta Private Limited Company Managing / Whole-time Directors/ Chief Executive Officer Public Limited Company Managing / Whole-time Directors/ Chief Executive Officer Society/ Club/ Trust/ AOP Members of Managing Committee Government Department Person In charge Public Sector Undertaking Managing / Whole-time Directors/ Chief Executive Officer Unlimited Company Managing / Whole-time Directors/ Chief Executive Officer Limited Liability Partnership Designated Partners Local Authority Chief Executive Officer or Equivalent Statutory Body Chief Executive Officer or Equivalent Foreign Company Authorised Person in India Foreign Limited Liability Partnership Authorised Person in India Others Person In charge In case of death of sole proprietor, application shall be made by the legal heir / successor manually before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after that the new entity is registered.

Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls.

 Status of the Application may be tracked on the common portal.

 No fee is payable for filing application for cancellation.

 After submission of application for cancellation of registration, the registered personshall make payment, if not made at the time of this application, and shall furnish final return as provided in the Act.

 The registered personmay also update his contact address and update his mobile number and e mail address.

186 FORM GST REG -17 [See rule 22(1)] Reference No. - << Date >> To Registration Number (GSTIN/UIN) (Name) (Address) Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: - 1 2 3 ….

You are hereby directed to furnish a reply to this notice withinseven working days from the date of service of this notice .

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Place:

Date:

Signature < Name of the Officer> Designation Jurisdiction 187 FORM GST REG -18 [See rule 22(2)] Reply to the Show Cause Notice issued for cancellation for registration

1. Reference No. of Notice Date of issue

2. GSTIN / UIN

3. Name of business (Legal)

4. Trade name, if any

5. Reply to the notice

6. List of documents uploaded

7. 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 of Authorised Signatory Name Designation/Status Place Date 188 FORM GST REG-19 [See rule 22(3)] Reference No. - Date To Name Address GSTIN / UIN Application Reference No. (ARN) Date Order for Cancellation of Registration This has reference to your reply dated ---- in response to the notice to show cause dated -----.

- Whereas no reply to notice to show cause has been submitted; or - Whereas on the day fixed for hearing you did not appear; or - Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s).

The effective date of cancellation of your registration is <<DD/MM/YYYY >>.

Determination of amount payable pursuant to cancellation:

Accordingly, the amount payable by you and the computation and basis thereof is as follows:

The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you.

You are required to pay the following amounts on or before ------ (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder.

Head Central Tax State Tax UT Tax Integrated Tax Cess Tax Interest Penalty Others Total Place:

Date: Signature < Name of the Officer> Designation Jurisdiction 189 FORM GST REG-20 121 [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:

121 As substituted vide notification No. 39/2018-CT, dated 04.09.2018.

190 FORM GST REG-21 [See rule 23(1) ] Application for Revocation of Cancellation of Registration

1. GSTIN (cancelled)

2. Legal Name

3. Trade Name, if any

Address (Principal place of business)

5. Cancellation Order No. Date – 6 Reason for cancellation 7 Details of last return filed Period of Return Application Reference Number Date of filing DD/MM/YYYY 8 Reasons for revocation of cancellation Reasons in brief. (Detailed reasoning can be filed as an attachment) 9 Upload Documents

10. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature of Authorised Signatory Full Name (first name, middle, surname) Designation/Status Place Date Instructions for submission of application for revocation of cancellation of registration  A person, whose registration is cancelled by the proper officer on his own motion, may apply for revocation of cancellation of registration, within thirty days from the date of service of the order of cancellation of registration at the common portal No application for revocation shall be submitted if the registration has been cancelled for the failure to furnish returns unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns.

 Any change in the mobile number or the e-mail address of authorised signatory submitted as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided  Status of the application can be tracked on the common portal.

 No fee is payable for filing application for revocation of cancellation.

191 FORM GST REG-22 [See rule 23(2] Reference No. - Date To GSTIN/UIN (Name of Taxpayer) (Address) Application Reference No. (ARN) Date Order for revocation of cancellation ofregistration This has reference to your application dated DD/MM/YYYY for revocation of cancellation ofregistration.

Your application has been examined and the same has been found to be in order. Accordingly, your registration is restored.

Signature Name of Proper officer (Designation) Jurisdiction – Date Place 192 FORM GST REG-23 [See rule 23(3) ] Reference Number : Date To Name of the Applicant/ Taxpayer Address of the Applicant/Taxpayer GSTIN Application Reference No. (ARN): Dated Show Cause Notice for rejection of application for revocation of cancellation of registration This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons:

… You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM.

If you fail to furnish a reply within the stipulated day or you fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits Signature Name of the Proper Officer Designation Jurisdiction 193 FORM GST REG-24 [See rule 23(3)] Reply to the notice for rejection of application for revocation of cancellation of registration

1. Reference No. of Notice Date

2. Application Reference No.

(ARN) Date

3. GSTIN, if applicable

4. Information/reasons

5. List of documents filed

6. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

Signatureof Authorised Signatory Name Place Designation/Status Date 194 Government of India FORM GST REG-25 [See rule 24(1)] Certificate of Provisional Registration

1. GSTIN

2. Permanent Account Number

3. Legal Name

4. Trade Name

5. Registration Details under Existing Law Act Registration Number

(a)

(b)

(c) Date <Date of creation of Certificate> This is a Certificate of Provisional Registration issued under the provisions of the Act.

195 FORM GST REG-26 [See rule 24(2)] Application for Enrolment of Existing Taxpayer Taxpayer Details

1. Provisional ID

2. Legal Name (As per Permanent Account Number )

3. Legal Name (As per State/Center)

4. Trade Name, if any

5. Permanent Account Number of the Business

6. Constitution

7. State 7A Sector, Circle, Ward, etc. as applicable

7B. Center Jurisdiction

8. Reason of liability to obtain Registration Registration under earlier law

9. Existing Registrations Sr.

No.

Type of Registration Registration Number Date of Registration 1 TIN Under Value Added Tax 2 Central Sales Tax Registration Number 3 Entry Tax Registration Number 4 Entertainment Tax Registration Number 5 Hotel And Luxury Tax Registration Number 6 Central Excise Registration Number 7 Service Tax Registration Number 8 Corporate Identify Number/Foreign Company Registration 9 Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number 10 Import/Exporter Code Number 11 Registration Under Duty Of Excise On Medicinal And Toiletry Act 12 Others (Please specify) 196

10. Details of Principal Place of Business Building No. /Flat No. Floor No Name of the Premises/Building Road/Street Locality/Village District State PIN Code Latitude Longitude Contact Information Office Email Address OfficeTelephone Number Mobile Number Office Fax No

10A. Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared)

10B. Nature of Business Activities being carried out Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Service Provision Office/Sale Office Leasing Business Service Recipient EOU/ STP/ EHTP SEZ Input Service Distributor (ISD) Works Contract Others (Specify)

11. Details of Additional Places of Business Building No/Flat No Floor No Name of the Premises/Building Road/Street Locality/Village District State PIN Code Latitude (Optional) Longitude(Optional) Contact Information Office Email Address Office Telephone Number Mobile Number Office Fax No

11A.Nature of Possession of Premises (Own; Leased; Rented; Consent; Shared)

11B.Nature of Business Activities being carried out Factory / Manufacturing Wholesale Business Retail Business Warehouse/Depot Bonded Warehouse Service Provision Office/Sale Office Leasing Business Service Recipient EOU/ STP/ EHTP SEZ Input Service Distributor (ISD) Works Contract Others (Specify) Add More --------

12. Details of Goods/ Services supplied by the Business Sr. No. Description of Goods HSN Code 197 Sr. No. Description of Services HSN Code

13. Total Bank Accounts maintained by you for conducting Business Sr. No. Account Number Type of Account IFSC Bank Name Branch Address

14. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.

Name <First Name> <Middle Name> <Last Name> <Photo> Name of Father/Husband <First Name> <Middle Name> <Last Name> Date of Birth DD/ MM/ YYYY Gender <Male, Female, Other> Mobile Number Email Address Telephone Number Identity Information Designation Director Identification Number Permanent Account Number Aadhaar Number Are you a citizen of India? <Yes/No> Passport Number Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Locality/Village District State PIN Code

15. Details of Primary Authorised Signatory Name <First Name> <Middle Name> <Last Name> <Photo> Name of Father/Husband <First Name> <Middle Name> <Last Name> Date of Birth DD / MM / YYYY Gender <Male, Female, Other> Mobile Number Email Address Telephone Number Identity Information 198 Designation Director Identification Number Permanent Account Number Aadhaar Number Are you a citizen of India? <Yes/No> Passport Number Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Locality/Village District State PIN Code Add More ---

14. List of Documents Uploaded

15. A customized list of documents required to be uploaded as per the field values in the form should be auto-populated with provision to upload relevant document against each entry in the list. (Refer instruction)

16. 16. Aadhaar Verification I on behalf of the holders of Aadhaar numbers provided in the form, give consent to ―Goods and Services Tax Network‖ to obtain details from UIDAI for the purpose of authentication. ―Goods and Services Tax Network‖ has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.

17. Declaration 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 therefrom.

Digital Signature/E-Sign Name of the Authorised Signatory Place Designation of Authorised Signatory Date Instructions for filing of Application for enrolment

1. Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal by validating his e-mail address and mobile number.

2. Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration inFORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal:

3. Authorisation Form:- For each Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:

Declaration for Authorised Signatory (Separate for each signatory) I --- (Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc) 199

1. << Name of the Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc>>

hereby solemnly affirm and declare that <<name of the authorised signatory>> to act as an authorised signatory for the business <<Goods and Services Tax Identification Number - Name of the Business>> for which application for registration is being filed/ is registered under the Central Goods and Service Tax Act,

2017.

All his actions in relation to this business will be binding on me/ us.

Signatures of the persons who are Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.

S. No. Full Name Designation/Status Signature

Acceptance as an authorised signatory I <<(Name of the authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business.

Signature of Authorised Signatory Designation/Status Date Place Instructions for filing online form  Enter your Provisional ID and password as provided by the State/Commercial Tax/Central Excise/Service Tax Department for log in on the GST Portal.

 Correct Email address and Mobile number of the Primary Authorised Signatory are to be provided.

The Email address and Mobile Number would be filled as contact information of the Primary Authorised Signatory.

 E mail and Mobile number to be verified by separate One Time Passwords. Taxpayer shall change his user id and password after first login.

 Taxpayer shall require to fill the information required in the application form related details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees, Principal Place of Business and details in respect of Authorised signatories.

 Information related to additional place of business, Bank account, commodity in respect of goods and services dealt in (top five) are also required to be filled.

 Applicant need to upload scanned copy of the declaration signed by theProprietor/all Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. in case he/she declares a person as Authorised Signatory as per Annexure specified.Documents required to be uploaded as evidence are as follows:-

1. Photographs wherever specified in the Application Form (maximum 10) Proprietary Concern – Proprietor Partnership Firm / Limited Liability Partnership – Managing/ Authorised 200 Partners (personal details of all partners is to be submitted but photos of only ten partners including that of Managing Partner is to be submitted) Hindu Undivided Family – Karta Company – Managing Director or the Authorised Person Trust – Managing Trustee Association of Person or Body of Individual –Members of Managing Committee (personal details of all members is to be submitted but photos of only ten members including that of Chairman is to be submitted) Local Body – Chief Executive Officer or his equivalent Statutory Body – Chief Executive Officer or his equivalent Others – Person in Charge

2. Constitution of business: Partnership Deed in case of Partnership Firm, Registration Certificate/Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.

3. Proof of Principal/Additional Place of Business:

(a) For Own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

4 Bank Account Related Proof:

5 For each Authorised Signatory: Letter of Authorisation or copy of Resolution of the Managing Committee or Board of Directors to that effect as specified.

 After submitting information electronic signature shall be required. Following person can electronically sign application for enrolment:- Constitution of Business Person who can digitally sign the application Proprietorship Proprietor Partnership Managing / Authorised Partners Hindu Undivided Family Karta Private Limited Company Managing / Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer Public Limited Company Managing / Whole-time Directors and Managing Director/Whole Time Director/ Chief Executive Officer Society/ Club/ Trust/ AOP Members of Managing Committee 201 Government Department Person In charge Public Sector Undertaking Managing / Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer Unlimited Company Managing/ Whole-time Director and Managing Director/Whole Time Director/ Chief Executive Officer Limilted Liability Partnership Designated Partners Local Authority Chief Executive Officer or Equivalent Statutory Body Chief Executive Officer or Equivalent Foreign Company Authorised Person in India Foreign Limited Liability Partnership Authorised Person in India Others Person In charge  Application is required to be mandatorily digitally signed as per following :- Sl. No Type of Applicant Digital Signature required

2. Other than above Digital Signature Certificate class 2 and above e-Signature Note :- 1. Applicant shall require to register their DSC on common portal.

2. e-Signature facility will be available on the common portal for Aadhar holders.

All information related to Permanent Account Number, Aadhaar, Director Identification Number, Challan Identification Number, Limited Liability Partnership Identification Number shall be online validated by the system and Acknowledgment Reference Number will be generated after successful validation of all the filled up information.

Status of the online filed Application can be tracked on the common portal.

1. Authorised signatory should not be minor.

2. No fee is applicable for filing application for enrolment.

Acknowledgement 202 Enrolment Application - Form GST- has been filed against Application Reference Number (ARN) <………>.

Form Number : <…….-……> Form Description : <Application for Enrolment of Existing Taxpayers> Date of Filing : <DD/MM/YYYY> Taxpayer Trade Name : <Trade Name> Taxpayer Legal Name : <Legal Name as shared by State/Center> Provisional ID Number : <Provisional ID Number> It is a system generated acknowledgement and does not require any signature 203 FORM GST REG-27 [See rule – 24(3)] Reference No. <<Date-DD/MM/YYYY>> To Provisional ID Name Address Application Reference Number(ARN) <> Dated<DD/MM/YYYY> Show Cause Notice for cancellation of provisional registration This has reference to your application dated ------. The application has been examined and the same has not been found to be satisfactory for the following reasons:- 1 2 … You are hereby directed to show cause as to why the provisional registration granted to you shall not be cancelled.

Signature Name of the Proper Officer Designation Jurisdiction Date Place 204 FORM GST REG-28 [See rule 24(3)] Reference No. - << Date–DD/MM/YYYY>> To Name Address GSTIN /Provisional ID Application Reference No. (ARN) Dated – DD/MM/YYYY Order for cancellation of provisional registration This has reference to your reply dated ---- in response to the notice to show cause dated -----.

- Whereas no reply to notice to show cause has been submitted; or - Whereas on the day fixed for hearing you did not appear; or - Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your provisional registration is liable to be cancelled for following reason(s).

Determination of amount payable pursuant to cancellation of provisional registration:

Accordingly, the amount payable by you and the computation and basis thereof is as follows:

You are required to pay the following amounts on or before ------ (date) failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder.

Head Central Tax State Tax UT Tax Integrated Tax Cess Tax Interest Penalty Others Total Place:

Date: Signature < Name of the Officer> Designation Jurisdiction 205 FORM GST REG-29 [See rule 24(4) ] [APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS] 122 Part A

(i) [GSTIN] 123

(ii) Email ID

(iii) Mobile Number Part B

1. Legal Name (As per Permanent Account Number)

2. Address for correspondence Building No./ Flat No. Floor No.

Name of Premises/ Building Road/ Street City/Town/ Village/Locality District Block/Taluka State PIN Road/ Street

3. Reason for Cancellation

4. Have you issued any tax invoice during GST regime? YES NO

5. Declaration

(i) I <Name of the Proprietor/Karta/Authorised Signatory>, being <Designation> of <Legal Name ()> do hereby declare that I am not liable to registration under the provisions of the Act.

6. 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.

Aadhaar Number Permanent Account Number Signature of Authorised Signatory Full Name Designation / Status Place 122 Substituted vide Notf no. 36/2017- CT dt 29.09.2017 for “APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION” 123 Substituted vide Notf no. 36/2017- CT dt 29.09.2017 for “Provisional ID” 206 Date DD/MM/YYYY 207 FORM GST REG-30 [See rule 25] Form for Field Visit Report Center Jurisdiction (Ward/Circle/Zone) Name of the Officer:- << to be prefilled>> Date of Submission of Report:- Name of the taxable person GSTIN/UIN – Task Assigned by:- < Name of the Authority- to be prefilled> Date and Time of Assignment of task:- < System date and time> Sr. No. Particulars Input

Date of Visit

Time of Visit

Location details :

Latitude Longitude North – Bounded By South – Bounded By West – Bounded By East – Bounded By

Whether address is same as mentioned in application.

Y / N

Particulars of the person available at the time of visit

(i) Name

(ii) Father‘s Name

(iii) Residential Address

(iv) Mobile Number

(v) Designation / Status

(vi) Relationship with taxable person, if applicable.

Functioning status of the business Functioning - Y / N

Details of the premises Open Space Area (in sq m.) - (approx.)

Covered Space Area (in sq m.) - (approx.)

Floor on which business premises located

Documents verified Yes/No

Upload photograph of the place with the person who is present at the place where site verification is conducted.

10.

Comments (not more than < 1000 characters> Signature Place: Name of the Officer:

Date: Designation:

Jurisdiction:

208 FORM GST ITC-01 [See rule 40(1)] Declaration for claim of input tax credit under sub-section (1) of section 18 Claim made under Section 18 (1)(a) Section 18 (1)(b) Section 18 (1)(c) Section 18 (1)(d)

1. GSTIN

2. Legal name

3. Trade name, if any

4. Date from which liability to pay tax arises under section 9, except section 9 (3) and section 9 (4) [For claim under section 18 (1)(a) and section 18 (1)(c))]

5. Date of grant of voluntary registration [For claim made under section 18 (1)(b)]

6. Date on which goods or services becomes taxable [For claim made under section 18 (1)(d)] 209

7. Claim under section 18 (1) (a) or section 18 (1)(b) Details of stock of inputs and inputs contained in semi-finished goods or finished goods on which ITC is claimed *In case it is not feasible to identify invoice, the principle of first-in-firstout may be followed.

Sr.

No.

GSTIN/ Registrat ion under CX/ VAT of supplier Invoice * Description of inputs held in stock, inputs contained in semi-finished or finished goods held in stock Unit Quantit y Code (UQC) Quanti ty Value (As adjusted by debit note/credit note) Amount of ITC claimed (Rs.)

No. Date Central Tax State Tax UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 7 (a) Inputs held in stock 7 (b) Inputs contained in semi-finished or finished goods held in stock 210

8. Claim under section 18 (1) (c) or section 18 (1)(d) Details of stock of inputs, inputs contained in semi-finished goods or finished goods and capital goods on which ITC is claimed * In case it is not feasible to identify invoice, principle of first in and first out may be followed.

** The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice Sr.

No.

GSTIN/ Registrat ion under CX/ VAT of supplier Invoice */ Bill of entry Description of inputs held in stock, inputs contained in semifinished or finished goods held in stock, capital goods Unit Quantity Code (UQC) Qty Value** (As adjusted by debit note/cred it note) Amount of ITC claimed (Rs.)

No. Date Central Tax State Tax UT Tax Integr ated Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 8 (a) Inputs held in stock 8 (b) Inputs contained in semi-finished or finished goods held in stock 8 (c) Capital goods in stock 211

9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable] a) Name of the Firm issuing certificate b) Name of the certifying Chartered Accountant/Cost Accountant c) Membership number d) Date of issuance of certificate e) Attachment (option for uploading certificate)

Signature of authorised signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Date ---dd/mm/yyyy 212 FORM GST ITC-02 [See rule – 41(1)] Declaration for transfer of ITC in case of sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18

1. GSTIN of transferor

2. Legal name of transferor

3. Trade name, if any

4. GSTIN oftransferee

5. Legal name of transferee

6. Trade name, if any

7. Details of ITC to be transferred

8. Particulars of certifying Chartered Accountant or Cost Accountant Tax Amount of matched ITC available Amount of matched ITC to be transferred 1 2 3 Central Tax State Tax UT Tax Integrated Tax Cess 213 a) Name of the Firm issuing certificate b) Name of the certifying Chartered Accountant/Cost Accountant c) Membership number d) Date of issuance of certificate to the transferor e) Attachment (option for uploading certificate)

9. 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 there from.

Signature of authorised signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Date ---dd/mm/yyyy 214 FORM GST ITC-03 [See rule44(4)] Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18

1. GSTIN

2. Legal name

3. Trade name, if any 4(a). Details of application filed to opt for composition scheme [ applicable only for section 18 (4)]

(i) Application reference number (ARN)

(ii) Date of filing 4(b). Date from which exemption is effective [ applicable only for section 18 (4)]

5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods held in stock, and capital goods on which input tax credit is required to be paid under section 18(4).

Sr.

No.

GSTIN/ Registration under CX/ VAT of supplier *Invoice /Bill of entry Description of inputs held in stock, inputs contained in semifinished or finished goods held in stock and capital goods Unit Quantity Code (UQC) Qty Value** (As adjusted by debit note/credit note) Amount of ITC claimed (Rs.)

No. Date Central Tax State Tax UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 5 (a) Inputs held in stock (where invoice is available) 5 (b) Inputs contained in semi-finished and finished goods held in stock (where invoice available) 215 * (1) In case, it is not feasible to identify invoice, the principle of first in first out may be followed.

(2) If Invoice is not available for certain inputs or capital goods, the value shall be estimated based on prevailing market price ** [The value of capital goods shall be the invoice value reduced by 1/60 th per month or part thereof from the date of invoice] 124

6. Amount of ITC payable and paid (based on table 5) Sr.

No.

Description Tax payable Paid through Cash/ Credit Ledger Debit entry no.

Amount of ITC paid standard Central Tax State Tax UT Tax Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10

1. Central Tax Cash Ledger Credit Ledger

2. State Tax Cash Ledger 124 Substituted vide Notf no. 21/2018 dt 18.04.2018 for “The value of capital goods shall be the invoice value reduced by five percentage points per quarter of a year or part thereof from the date of invoice‖ 5 (c) Capital goods held in stock (where invoice available) 5 (d) Inputs held in stock and as contained in semi-finished /finished goods held in stock ( where invoice not available) 5 (e) Capital goods held in stock (where invoice not available) 216 Credit Ledger

3. UT Tax Cash Ledger Credit Ledger

4. Integrated Tax Cash Ledger Credit Ledger

5. CESS Cash Ledger Credit Ledger

1. GSTIN -

2. (a) Legal name -

(b) Trade name, if any –

3. Period: Quarter - Year -

4. Details of inputs/capital goods sent for job work (includes inputs/capital goods directly sent to place of business /premises of job worker) GSTIN / State in case of unregistered job worker Challan No. Challan date Description of goods UQC Quantity Taxable value Type of goods (Inputs/capital goods) Rate of tax (%) Central tax State/ UT tax Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12

5. Details of inputs/capital goods received back from job worker or sent out from business place of job work (A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:

125 Substituted vide notification No. 39/2018-CT, dated 04.09.2018 218 GSTIN / State of job worker if unregistered Challan No.

issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have been received back Description of goods UQC Quantity Original challan No.

under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & wastes UQC Quantity 1 2* 3* 4 5 6 7* 8* 9 10 11 (B) 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 / State of job worker if unregistered Challan No.

issued by job worker under which goods have been received back Date of challan issued by job worker under which goods have been received back Description of goods UQC Quantity Original challan No.

under which goods have been sent for job work Original challan date under which goods have been sent for job work Nature of job work done by job worker Losses & wastes UQC Quantity 1 2* 3* 4 5 6 7* 8* 9 10 11 (C) Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker; and losses and wastes:

GSTIN / State of job worker if Invoice No.

in case supplied Invoice date in case supplied Description of goods UQC Quantity Original challan no.

under which Original challan date under which Nature of job work done by job Losses & wastes 219 unregistered from premises of job worker issued by the Principal from premises of job worker issued by the Principal goods have been sent for job work goods have been sent for job work worker UQC Quantity 1 2 3 4 5 6 7* 8* 9 10 11 Instructions:

1. Multiple entry of items for single challan may be filled.

2. 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.

3. 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.

6. 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………………… 220 FORM GST ENR-01 [See rule 58(1)] Application for Enrolment under section 35(2) [only for un-registered persons]

1. Name of the State

2. (a) Legal name

(b) Trade Name, if any

(d) Aadhaar (applicable in case of proprietorship concerns only)

3. Type of enrolment

(i) Warehouse or Depot (ii) Godown

(iii) Transport services (iv) Cold Storage

4. Constitution of Business (Please Select the Appropriate)

(i) Proprietorship or HUF (ii) Partnership

(iii) Company (iv) Others

5. Particulars of Principal Place of Business

(a) Address Building No. or Flat No. Floor No.

Name of the Premises or Building Road or Street City or Town or Locality or Village Taluka or Block District State PIN Code Latitude Longitude

(b) Contact Information (the email address and mobile number will be used for authentication) Email Address Telephone STD Mobile Number Fax STD

6. Details of additional place of business – Add for additional place(s) of business, if any(Fill up the same information as in item 5 [(a), (b), and (c)] 221

7. Consent I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the form> give consent to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication. “Goods and Services Tax Network” has informed me that identity information would only be used for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.

8. List of documents uploaded (Identity and address proof)

9. 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 therefrom.

Place:

Date:

Signature Name of Authorised Signatory For Office Use:

Enrolment no Date- 222 FORM GST ENR-02 126 [See Rule 58(1A)] Application for obtaining unique common enrolment number [Only for transporters registered in more than one State or Union Territory having the same PAN]

1. (a) Legal name

(b) PAN

2. Details of registrations having the same PAN Sl.

No GSTIN Trade Name State/UT

3. 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 therefrom.

Signature Place: Name of Authorised Signatory ….…………………… Date: Designation/Status…………………… For office use – Enrolment no. - Date - 126 Inserted vide notification No. 28/2018-Central Tax, dated 19.06.2018.

223 FORM GSTR-1 [See rule (59(1)] Details of outward supplies of goods or services Year Month

1. GSTIN

2. (a) Legal name of the registered person

(b) Trade name, if any

(a) Aggregate Turnover in the preceding Financial Year

(b) Aggregate Turnover - April to June, 2017

4. Taxable outward supplies made to registered persons (including UIN-holders)other than supplies covered by Table 6 (Amount in Rs. for all Tables) GSTIN/ UIN Invoice details Rate Taxable value Amount Place of Supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11

4A. Supplies other than those (i) attracting reverse charge and (ii) supplies made through ecommerce operator

4B. Supplies attracting tax on reverse charge basis

4C. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator

5. Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh Place of Supply (State/UT) Invoice details Rate Taxable Value Amount No. Date Value Integrated Tax Cess 1 2 3 4 5 6 7 8

5A. Outward supplies (other than supplies made through e-commerce operator, rate wise) 224

5B. Supplies made through e-commerce operator attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator

6. Zero rated supplies and Deemed Exports 127 GSTI N of recipi ent Invoice details Shippin g bill/ Bill of export Integrated Tax Central Tax State / UT Tax Ce ss N o.

Da te Val ue N o.

Da te Ra te Taxa ble value A mt.

Ra te Taxa ble value A mt Ra te Taxa ble value A mt 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

6A. Exports

6B. Supplies made to SEZ unit or SEZ Developer

6C. Deemed exports

7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the supplies covered in Table 5 Rate of tax Total Taxable value Amount Integrated Tax Central Tax State Tax/UT Tax Cess 1 2 3 4 5 6

7A. Intra-State supplies 7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce operator attracting TCS] 7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators attracting TCS(operator wise, rate wise) GSTIN of e-commerce operator 127 Substituted vide Notf no. 70/2017-CT dt 21.12.2017 225

7B. Inter-State Supplies where invoice value is uptoRs 2.5 Lakh [Rate wise] 7B (1). Place of Supply (Name of State) 7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators (operator wise, rate wise) GSTIN of e-commerce operator

8. Nil rated, exempted and non GST outward supplies Description Nil Rated Supplies Exempted (Other than Nil rated/non-GST supply) Non-GST supplies 1 2 3 4

8A. Inter-State supplies to registered persons

8B. Intra- State supplies to registered persons

8C. Inter-State supplies to unregistered persons

8D. Intra-State supplies to unregistered persons

9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof] Details of original document Revised details of document or details of original Debit/Credit Notes or refund vouchers Rate Taxable Value Amount Place of supply GSTIN Inv.

No.

Inv.

Date GSTIN Invoice Shipping bill Value Integrated Tax Central Tax State / UT Tax Cess No Date No. Date 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

9A. If the invoice/Shipping bill details furnished earlier were incorrect

9B. Debit Notes/Credit Notes/Refund voucher [original]

9C. Debit Notes/Credit Notes/Refund voucher [amendments thereof] 226

10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier tax periods in Table 7 Rate of tax Total Taxable value Amount Integrated Tax Central Tax State/UT Tax UT Tax Cess 1 2 3 4 5 6 Tax period for which the details are being revised <Month>

10A. Intra-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] 10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator

10B. Inter-State Supplies[including supplies made through e-commerce operator attracting TCS] [Rate wise] Place of Supply (Name of State) 10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators attracting TCS (operator wise, rate wise) GSTIN of e-commerce operator

11. Consolidated Statement of Advances Received/Advance adjusted in the current tax period/ Amendments of information furnished in earlier tax period Rate Gross Advance Received/adjusted Place of supply (Name of State /UT) Amount Integrated Tax Central Tax State/UT Tax UT Tax Cess 1 2 3 4 5 6 7 I Information for the current tax period

11A. Advance amount received in the tax period for which invoice has not been issued (tax amount to be added to output tax liability) 11A (1). Intra-State supplies(Rate Wise) 11A (2). Inter-State Supplies(Rate Wise)

11B. Advance amount received in earlier tax period and adjusted against the supplies being shown in this tax period in Table Nos. 4, 5, 6 and 7 11B (1). Intra-State Supplies (Rate Wise) 11B (2). Inter-State Supplies(Rate Wise) II Amendment of information furnished in Table No. 11[1] in GSTR-1 statement for earlier tax periods[Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 11A(1) 11A(2) 11B(1) 11B(2) 227

12. HSN-wise summary of outward supplies Sr. No. HSN Description (Optional if HSN is provided) UQC Total Quantity Total value Total Taxable Value Amount Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11

13. Documents issued during the tax period Sr.

No.

Nature of document Sr. No. Total number Cancelled Net issued From To 1 2 3 4 5 6 7 1 Invoices for outward supply 2 Invoices for inward supply from unregistered person 3 Revised Invoice 4 Debit Note 5 Credit Note 6 Receipt voucher 7 Payment Voucher 8 Refund voucher 9 Delivery Challan for job work 10 Delivery Challan for supply on approval 11 Delivery Challan in case of liquid gas 12 Delivery Challan in cases other than by way of supply (excluding at S no.

9 to 11) 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.

Signature Place Name of Authorised Signatory ….…………………… 228 Date Designation /Status…………………………………… 229 Instructions –

1. Terms used:

a. GSTIN: Goods and Services Tax Identification Number b. UIN: Unique Identity Number c. UQC: Unit Quantity Code d. HSN: Harmonized System of Nomenclature e. POS: Place of Supply (Respective State) f. B to B: From one registered person to another registered person g. B to C: From registered person to unregistered person

2. The details in GSTR-1 should be furnished by 10 th of the month succeeding the relevant tax period.

3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year. Quarterly turnover information shall not be captured in subsequent returns. Aggregate turnover shall be auto-populated in subsequent years.

4. Invoice-level information pertaining to the tax period should be reported for all supplies as under:

(i) For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-wise, should be uploaded in Table 4, including supplies attracting reverse charge and those effected through e-commerce operator.

Outwards supply information in these categories are to be furnished separately in the Table.

(ii) For all inter-State B to C supplies, where invoice value is more than Rs.

2,50,000/- (B to C Large) invoice level details, rate-wise, should be uploaded in Table 5; and

(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies, rate-wise, should be uploaded in Table 7.

5. Table 4 capturing information relating to B to B supplies should:

(i) be captured in:

a. Table 4A for supplies relating to other than reverse charge/ made through e-commerce operator, rate-wise;

b. Table 4B for supplies attracting reverse charge, rate-wise; and c. Table 4C relating to supplies effected through e-commerce operator attracting collection of tax at source under section 52 of the Act, operator wise and rate-wise.

(ii) Capture Place of Supply (PoS) only if the same is different from the location of the recipient.

6. Table 5 to capture information of B to C Large invoices and other information shall be similar to Table 4. The Place of Supply (PoS) column is mandatory in this table.

7. Table 6 to capture information related to:

(i) Exports out of India

(ii) Supplies to SEZ unit/ and SEZ developer 230

(iii) Deemed Exports

8. Table 6 needs to capture information about shipping bill and its date. However, if the shipping bill details are not available, Table 6 will still accept the information. The same can be updated through submission of information in relation to amendment Table 9 in the tax period in which the details are available but before claiming any refund / rebate related to the said invoice.

The detail of Shipping Bill shall be furnished in 13 d igits capturing port code (six digits) followed by number of shipping bill.

9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported by DTA unit in its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services would, be created from this Table..

10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank.

11. Export transactions effected without payment of IGST (under Bond/ Letter of Undertaking (LUT)) needs to be reported under ―0‖ tax amount heading in Table 6A and 6B.

12. Table 7 to capture information in respect of taxable supply of:

(i) B to C supplies (whether inter-State or intra-State)with invoice value upto Rs 2,50,000;

(ii) Taxable value net of debit/ credit note raised in a particular tax period and information pertaining to previous tax periods which was not reported earlier, shall be reported in Table 10. Negative value can be mentioned in this table, if required;

(iii) Transactions effected through e-commerce operator attracting collection of tax at source under section 52 of the Act to be provided operator wise and rate wise;

(iv) Table 7A (1) to capture gross intra-State supplies, rate-wise, including supplies made through e-commerce operator attracting collection of tax at source and Table 7A (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7A (1);

(v) Table 7B (1) to capture gross inter-State supplies including supplies made through e-commerce operator attracting collection of tax at source and Table 7B (2) to capture supplies made through e-commerce operator attracting collection of tax at source out of gross supplies reported in Table 7B (1); and

(vi) Table 7B to capture information State wise and rate wise.

13. Table 9 to capture information of:

(i) Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in Table 5 and Supplies involving exports/ SEZ unit or SEZ developer/ deemed exports reported in Table 6;

(ii) Information to be captured rate-wise;

(iii) It also captures original information of debit / credit note issued and amendment to it reported in earlier tax periods; While furnishing 231 information the original debit note/credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit note/credit note shall be mentioned in the first three columns of this Table,

(iv) Place of Supply (PoS) only if the same is different from the location of the recipient;

(v) Any debit/ credit note pertaining to invoices issued before the appointed day under the existing law also to be reported in this table; and

(vi) Shipping bill to be provided only in case of exports transactions amendment.

14. Table 10 is similar to Table 9 but captures amendment information related to B to C supplies and reported in Table 7.

15. Table 11A captures information related to advances received, rate-wise, in the tax period and tax to be paid thereon along with the respective PoS. It also includes information in Table 11B for adjustment of tax paid on advance received and reported in earlier tax periods against invoices issued in the current tax period. The details of information relating to advances would be submitted only if the invoice has not been issued in the same tax period in which the advance was received.

16. Summary of supplies effected against a particular HSN code to be reported only in summary table. It will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide information about description of goods.

17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in the preceding year above Rs. 1.50 Cr but upto Rs.

5.00 Cr and at four digits level for taxpayers having annual turnover above Rs.

5.00 Cr.

232 FORM GSTR-1A [See rule 59(4)] Details of auto drafted supplies (From GSTR 2, GSTR 4 or GSTR 6 ) Year Month

1. GSTIN

2. (a) Legal name of the registered person

(b) Trade name, if any

3. Taxable outward supplies made to registered persons including supplies attracting reverse charge other than the supplies covered in Table No. 4 GSTIN/ UIN Invoice details Rate Taxable value Amount Place of Supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11

3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)

3B. Supplies attracting reverse charge (From table 4A of GSTR-2)

4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax [Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8

4A. Supplies made to SEZ unit or SEZ Developer

4B. Deemed exports ] 128

5. Debit notes, credit notes (including amendments thereof) issued during current period 128 Inserted vide Notf no. 45/2017- CT dt 13.10.2017 233 Details of original document Revised details of document or details of original Debit / Credit Note Rate Taxable value Place of supply (Name of State/UT) Amount of tax GSTIN No. Date GSTIN No. Date Value Integrated Tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 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 therefrom and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

Signatures Place Name of Authorised Signatory Date Designation /Status 234 FORM GSTR-2 [See rule 60(1)] Details of inward supplies of goods or services Year Month

1. GSTIN

2. (a) Legal name of the registered person Auto populated

(b) Trade name, if any Auto populated

3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for all Tables)

4. Inward supplies on which tax is to be paid on reverse charge GSTI N of suppli er Invoice details Rat e Taxabl e value Amount of Tax Place of supply (Name of State/U T) Whether input or input service/ Capital goods (incl.

plant and machiner y)/ Ineligible for ITC Amount of ITC available Integrat ed Tax Centr al Tax Stat e/ UT Tax Ces s N o Dat e Valu e Integrat ed tax Centr al Tax Stat e/ UT Tax CES S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 GSTI N of suppli er Invoice details Rat e Taxabl e value Amount of Tax Place of supply (Name of State/U T) Whether input or input service/ Capital goods (incl plant and machiner y)/ Ineligible for ITC Amount of ITC available Integrat ed Tax Centr al Tax Stat e/ UT Tax Ces s N o Dat e Valu e Integrat ed tax Centr al Tax Stat e/ UT Tax CES S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 235

4A. Inward supplies received from a registered supplier (attracting reverse charge)

4B. Inward supplies received from an unregistered supplier

4C. Import of service

5. Inputs/Capital goods received from Overseas or from SEZ units on a Bill of Entry GSTIN of supplier Details of bill of entry Rate Taxable value Amount Whether input / Capital goods(incl.

plant and machinery)/ Ineligible for ITC Amount of ITC available No. Date Value Integrated Tax Cess Integrated Tax Cess 1 2 3 4 5 6 7 8 9 10 11

5A. Imports

5B. Received from SEZ Port code +No of BE=13 digits Assessable Value

6. Amendments to details of inward supplies furnished in returns for earlier tax periods in Tables 3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments] Details of original invoice /Bill of entry No Revised details of invoice Rat e Taxabl e value Amount Place of suppl y Whethe r input or input service/ Capital goods/ Ineligib le for ITC) Amount of ITC available Integrat ed Tax Centr al Tax State/U T Tax Ces s GSTI N No .

Dat e GSTI N No .

Dat e Valu e Integrat ed Tax Centr al Tax State/U T Tax Ces s 1 2 3 4 5 6 7 8 9 10 11 12 1 3 14 15 16 17 18 19

6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3 and 4 of earlier returns]- If details furnished earlier were incorrect 236

7. Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received Description Value of supplies received from Composition taxable person Exempt supply Nil Rated supply Non GST supply 1 2 3 4 5

7A. Inter-State supplies

7B. Intra-state supplies

8. ISD credit received GSTIN of ISD ISD Document Details ISD Credit received Amount of eligible ITC No. Date Integrated Tax Central Tax State/ UT Tax Cess Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11

8A. ISD Invoice

8B. ISD Credit Note

9. TDS and TCS Credit received GSTIN of Deductor / GSTIN of e- Gross Value Sales Return Net Value Amount Integrated Tax Central Tax State Tax /UT Tax

6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5 of earlier returns]-If details furnished earlier were incorrect

6C. Debit Notes/Credit Notes [original]

6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 237 Commerce Operator 1 2 3 4 5 6 7

9A. TDS

9B. TCS

10. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid Place of supply (Name of State/UT) Amount Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 (I) Information for the current month

10A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 10A (1). Intra-State supplies (Rate Wise) 10A (2). Inter -State Supplies (Rate Wise)

10B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] 10B (1). Intra-State Supplies (Rate Wise) 10B (2). Intra-State Supplies (Rate Wise) II Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised information] Month Amendment relating to information furnished in S. No.(select) 10A(1) 10A(2) 10(B1) 10B(2)

11. Input Tax Credit Reversal / Reclaim Description for reversal of ITC To be added to or reduced from output liability Amount of ITC Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 A. Information for the current tax period a) Amount in terms of rule To be added 238 37(2) b) Amount in terms of rule 39(1)(j)(ii) To be added c) Amount in terms of rule 42

(1) (m) To be added d) Amount in terms of rule 43(1) (h) To be added e) Amount in terms of rule 42

(2)(a) To be added f) Amount in terms of rule 42(2)(b) To be reduced g) On account of amount paid subsequent to reversal of ITC To be reduced h) Any other liability (Specify) …… B. Amendment of information furnished in Table No 11 at S. No A in an earlier return Amendment is in respect of information furnished in the Month Specify the information you wish to amend (Drop down)

12. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or reduce from output liability Amount Integrated Tax Central Tax State / UT Tax CESS 1 2 3 4 5 6

(a) ITC claimed on mismatched/duplication of invoices/debit notes Add

(b) Tax liability on mismatched credit notes Add

(d) Reclaim on account of rectification of mismatched credit note Reduce

(e) Negative tax liability from previous tax periods Reduce

(f) Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period Reduce 239

13. HSN summary of inward supplies Sr. No. HSN Description (Optional if HSN is furnished) UQC Total Quantity Total value Total Taxable Value Amount Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 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 therefrom Signatures……………………………… Place: Name of Authorised Signatory Date: Designation /Status 240 Instructions –

1. Terms used:

2. Table 3 & 4 to capture information of:

(i) Invoice-level inward supply information, rate-wise, pertaining to the tax period reported by supplier in GSTR-1 to be made available in GSTR-2 based on autopopulated details received in GSTR-2A;

(ii) Table 3 to capture inward supplies other than those attracting reverse charge and Table 4 to capture inward supplies attracting reverse charge;

(iii) The recipient taxpayer has the following option to act on the auto populated information:

a. Accept, b. Reject, c. Modify (if information provided by supplier is incorrect), or d. Keep the transaction pending for action (if goods or services have not been received)

(iv) After taking the action, recipient taxpayer will have to mention whether he is eligible to avail credit or not and if he is eligible to avail credit, then the amount of eligible credit against the tax mentioned in the invoice needs to be filed;

(v) The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if he is in possession of invoices and have received the goods or services;

(vi) Table 4A to be auto populated;

(vii) In case of invoices added by recipient tax payer, Place of Supply (PoS) to be captured always except in case of supplies received from registered person, where it is required only if the same is different from the location of the recipient;

(viii) Recipient will have the option to accept invoices auto populated as well as add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and

(ix) Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are inputs or input services or capital goods (including plant and machinery).

3. Details relating to import of Goods/Capital Goods from outside Ind ia as well as supplied by an SEZ Unit to be reported rate-wise by recipient tax payer in Table 5.

4. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.

241

5. Taxable Value in Table 5 means assessable value for customs purposes on which IGST is computed (IGST is levied on value plus specified customs duties). In case of imports, the GSTIN would be of recipient tax payer.

6. Table 6 to capture amendment of information, rate-wise, provided in earlier tax periods in Table 3, 4 and 5 as well as original/ amended information of debit or credit note. GSTIN not to be provided in case of export transactions.

7. Table 7 captures information on a gross value level.

8. An option similar to Table 3 is not available in case of Table 8 and the credit as distributed by ISD (whether eligible or ineligible) will be made available to the recipient unit and it will be required to re-determine the eligibility as well as the amount eligible as ITC.

9. TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not applicable in case of tax deducted at source in Table 9.

10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the Electronic Credit Ledger on submission of its return in Form GSTR-3.

11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or non-business purpose.

12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued should be reported in Table 10.

13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to rectification of mismatch on account of filing of GSTR - 3 of the immediately preceding tax period.

14. Reporting criteria of HSN will be same as reported in GSTR-1.

242 FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8) Year Month

1. GSTIN

2. (a) Legal name of the registered person

(b) Trade name, if any

PART A

3. Inward supplies received from a registered person other than the supplies attracting reverse charge (Amount in Rs. for all Tables)

4. Inward supplies received from a registered person on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Name of State/UT) No.

Date Value Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11

5. Debit / Credit notes (including amendments thereof) received during current tax period GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Name of State/UT) No.

Date Value Integrated tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 Details of original Revised details of Rate Taxable Amount of tax Place of 243

PART B

6. ISD credit (including amendments thereof) received GSTIN of ISD ISD document details ITC amount involved No. Date Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 ISD Invoice –eligible ITC ISD Invoice –ineligible ITC ISD Credit note –eligible ITC ISD Credit note –ineligible ITC

PART- C

7. TDS and TCS Credit (including amendments thereof) received GSTIN of Deductor / GSTIN of e- Commerce Operator Amount received / Gross Value Sales Return Net Value Amount Integrated Tax Central Tax State Tax /UT Tax 1 2 3 4 5 6 7

7A. TDS

7B. TCS document document or details of original Debit / Credit note value supply (Name of State/UT) GSTIN No. Date GSTIN No. Date Value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 244 FORM GSTR-3 [See rule 61(1)] Monthly return Year Month

1. GSTIN

2. (a) Legal name of the registered person Auto Populated

(b) Trade name, if any Auto Populated Part-A (To be auto populated) (Amount in Rs. for all Tables)

3. Turnover Sr.

No.

Type of Turnover Amount 1 2 3

(i) Taxable [other than zero rated]

(ii) Zero rated supply on payment of Tax

(iii) Zero rated supply without payment of Tax

(iv) Deemed exports

(v) Exempted

(vi) Nil Rated

(vii) Non-GST supply Total

4. Outward supplies

4.1 Inter-State supplies (Net Supply for the month) Rate Taxable Value Amount of Tax Integrated Tax CESS 1 2 3 4 A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise] B. Supplies attracting reverse charge-Tax payable by recipient of supply C. Zero rated supply made with payment of Integrated Tax D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-[Rate wise] 245 GSTIN of e-commerce operator

4.2 Intra-State supplies (Net supply for the month) Rate Taxable Value Amount of Tax Central Tax State /UT Tax Cess 1 2 3 4 5 A. Taxable supplies (other than reverse charge) [Tax Rate wise] B. Supplies attracting reverse charge- Tax payable by the recipient of supply C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate wise] GSTIN of e-commerce operator

4.3 Tax effect of amendments made in respect of outward supplies Rate Net differential value Amount of Tax Integrated tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 (I) Inter-State supplies A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise] B Zero rated supply made with payment of Integrated Tax [Rate wise] C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS (II) Intra-state supplies A Taxable supplies (other than reverse charge) [Rate wise] B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS

5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments)

5A. Inward supplies on which tax is payable on reverse charge basis 246 Rate of tax Taxable Value Amount of tax Integrated Tax Central Tax State/UT tax CESS 1 2 3 4 5 6 (I) Inter-State inward supplies [Rate Wise] (II) Intra-State inward supplies [Rate Wise]

5B. Tax effect of amendments in respect of supplies attracting reverse charge Rate of tax Differential Taxable Value Amount of tax Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 (I) Inter-State inward supplies (Rate Wise) (II) Intra-State inward supplies (Rate Wise)

6. Input tax credit ITC on inward taxable supplies, including imports and ITC received from ISD[Net of debit notes/credit notes]

7. Addition and reduction of amount in output tax for mismatch and other reasons Description Add to or reduce from output liability Amount Integrated tax Central tax State / UT tax CESS 1 2 3 4 5 6

(a) ITC claimed on mismatched/duplication Add Description Taxable value Amount of tax Amount of ITC Integrated Tax Central Tax State/ UT Tax CESS Integrated Tax Central Tax State/ UT Tax CESS 1 2 3 4 5 6 7 8 9 10 (I) On account of supplies received and debit notes/credit notes received during the current tax period

(a) Inputs

(b) Input services

(a) Inputs

(b) Input services

(b) Tax liability on mismatched credit notes Add

(d) Reclaim on rectification of mismatch credit note Reduce

(e) Negative tax liability from previous tax periods Reduce

(f) Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period Reduce

(g) Input Tax credit reversal/reclaim Add/Reduce

8. Total tax liability Rate of Tax Taxable value Amount of tax Integrated tax Central tax State/UT Tax CESS 1 2 3 4 5 6

8A. On outward supplies

8B. On inward supplies attracting reverse charge

8C. On account of Input Tax Credit Reversal/reclaim

8D. On account of mismatch/ rectification /other reasons

9. Credit of TDS and TCS Amount Integrated tax Central tax State/ UT Tax 1 2 3 4

(a) TDS

(b) TCS

10. Interest liability (Interest as on ...............)

On account of Output liability on mismatch ITC claimed on mismatched invoice On account of other ITC reversal Undue excess claims or excess reduction [refer sec Credit of interest on rectification of mismatch Interest liability carry forward Delay in payment of tax Total interest liability 248 50(3)] 1 2 3 4 5 6 7 8 9

(a) Integrated Tax

(b) Central Tax

(d) Cess

11. Late Fee On account of Central Tax State/UT tax 1 2 3 Late fee Part B

12. Tax payable and paid Description Tax payable Paid in cash Paid through ITC Tax Paid Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8

(a) Integrated Tax

(b) Central Tax

(d) Cess

13. Interest, Late Fee and any other amount (other than tax) payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of

(a) Integrated tax

(b) Central Tax

(d) Cess II Late fee

(a) Central tax

(b) State/UT tax

14. Refund claimed from Electronic cash ledger 249 Description Tax Interest Penalty Fee Other Debit Entry Nos.

1 2 3 4 5 6 7

(a) Integrated tax

(b) Central Tax

(d) Cess Bank Account Details (Drop Down)

15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Tax paid through ITC Interest Late fee Integrated tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8

(a) Integrated tax

(b) Central Tax

(d) Cess 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 therefrom.

Signatures of Authorised Signatory …………………………… Place …………… Name of Authorised Signatory ….…………………… Date ……………. Designation /Status…………………………………… 250 Instructions:-

1. Terms Used :- a) GSTIN :- Goods and Services Tax Identification Number b) TDS :- Tax Deducted at source c) TCS :- Tax Collected at source

2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.

3. Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer.

4. Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.

5. Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger.

6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received.

7. Table 4.1 will not include zero rated supplies made without payment of taxes.

8. Table 4.3 will not include amendments of supplies originally made under reverse charge basis.

9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier.

10. Utilization of input tax credit should be made in accordance with the provisions of section 49.

11. GSTR-3 filed without discharging complete liability will not be treated as valid return.

12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again.

13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged.

14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3.

251 FORM GSTR – 3A [See rule 68] Reference No: Date:

To _______ GSTIN ----------------------- Name _______________ Address Notice to return defaulter u/s 46 for not filing return Tax Period - Type of Return - Being a registered taxpayer, you are required to furnish return for the supplies made or received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date.

2. You are, therefore, requested to furnish the said return within 15 days failing which the tax liability will be assessed u/s 62 of the Act, based on the relevant material available with this office. Please note that in addition to tax so assessed, you will also be liable to pay interest and penalty as per provisions of the Act.

3. Please note that no further communication will be issued for assessing the liability.

4. The notice shall be deemed to have been withdrawn in case the return referred above, is filed by you before issue of the assessment order.

Or Notice to return defaulter u/s 46 for not filing final return upon cancellation of registration Cancellation order No. -- Date --- Application Reference Number, if any - Date - Consequent upon applying for surrender of registration or cancellation of your registration for the reasons specified in the order, you were required to submit a final return in form GSTR-10as required under section 45 of the Act.

2. It has been noticed that you have not filed the final return by the due date.

3. You are, therefore, requested to furnish the final return as specified under section 45 of the Act within 15 days failing which your tax liability for the aforesaid tax period will be determined in accordance with the provisions of the Act based on the relevant material available with or gathered by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as per provisions of the Act.

252

4. This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the assessment order.

Signature Name Designation 253 FORM GSTR-3B [See rule 61(5)] Year Month

1. GSTIN

2. Legal name of the registered person Auto Populated

3.1 Details of Outward Supplies and inward supplies liable to reverse charge Nature of Supplies Total Taxable value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6

(a) Outward taxable supplies (other than zero rated, nil rated and exempted)

(b) Outward taxable supplies (zero rated )

(d) Inward supplies (liable to reverse charge)

(e) Non-GST outward supplies

3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders Place of Supply (State/UT) Total Taxable value Amount of Integrated Tax 1 2 3 4 Supplies made to Unregistered Persons Supplies made to Composition Taxable Persons Supplies made to UIN holders

4. Eligible ITC Details Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 (A) ITC Available (whether in full or part)

(1) Import of goods

(2) Import of services

(3) Inward supplies liable to reverse charge (other than 1 & 2 above)

(4) Inward supplies from ISD

(5) All other ITC (B) ITC Reversed

(1) As per rules 42 & 43 of CGST Rules

(2) Others (C) Net ITC Available (A) – (B) (D) Ineligible ITC

(1) As per section 17(5)

(2) Others

5. Values of exempt, nil-rated and non-GST inward supplies Nature of supplies Inter-State supplies Intra-State supplies 1 2 3 254 From a supplier under composition scheme, Exempt and Nil rated supply Non GST supply

6.1 Payment of tax Description Tax payable Paid through ITC Tax paid TDS./TCS Tax/Cess paid in cash Interest Late Fee Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 Integrated Tax Central Tax State/UT Tax Cess

6.2 TDS/TCS Credit Details Integrated Tax Central Tax State/UT Tax 1 2 3 4 TDS TCS Verification (by Authorised signatory) 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.

Instructions:

1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances received for which invoices have not been issued in the same month – value of advances adjusted against invoices 2)Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately 3)Amendment in any details to be adjusted and not shown separately.

255 FORM GSTR-4 [See rule 62] Quarterly return for registered person opting for composition levy Year Quarter

1. GSTIN

2. (a) Legal name of the registered person Auto Populated

(b) Trade name, if any Auto Populated

3. (a) Aggregate Turnover in the preceding Financial Year

(b) Aggregate Turnover - April to June, 2017

4.Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of Tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11

4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)

4B. Inward supplies received from a registered supplier (attracting reverse charge)

4C. Inward supplies received from an unregistered supplier

4D. Import of service

5. Amendments to details of inward supplies furnished in returns for earlier tax periods in Table 4 [including debit notes/credit notes and their subsequent amendments] Details of original invoice Revised details of invoice Rate Taxabl e value Amount Place of supply (Name of State/ UT) GSTIN No. Date GSTI N No. Date Value Integrate d Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14

5A. Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were incorrect 256

6. Tax on outward supplies made (Net of advance and goods returned) Rate of tax Turnover Composition tax amount Central Tax State/UT Tax 1 2 3 4

7. Amendments to Outward Supply details furnished in returns for earlier tax periods in Table No. 6 Quarter Rate Original details Revised details Turnover Central Tax State/UT tax Turnover Central Tax State/UT Tax 1 2 3 4 5 6 7 8

8. Consolidated Statement of Advances paid/Advance adjusted on account of receipt of supply Rate Gross Advance Paid Place of supply (Name of State /UT) Amount Integrated Tax Central Tax State/ UT Tax Cess 1 2 3 4 5 6 7 (I) Information for the current quarter

8A. Advance amount paid for reverse charge supplies in the tax period (tax amount to be added to output tax liability) 8A (1). Intra-State supplies (Rate Wise) 8A (2). Inter-State Supplies (Rate Wise)

8B. Advance amount on which tax was paid in earlier period but invoice has been received in the current period [ reflected in Table 4 above] (tax amount to be reduced from output tax liability) 8B (1). Intra-State Supplies (Rate Wise) 8B (2). Inter-State Supplies (Rate Wise) II Amendments of information furnished in Table No. 8 (I) for an earlier quarter Year Quarter Amendment relating to information furnished in S. No.(select) 8A(1) 8A(2) 8B(1) 8B(2)

5B. Debit Notes/Credit Notes [original)]

5C. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 257

9. TDS Credit received

10. Tax payable and paid Description Tax amount payable Pay tax amount 1 2 3

(a) Integrated Tax

(b) Central Tax

(d) Cess

11. Interest, Late Fee payable and paid Description Amount payable Amount Paid 1 2 3 (I) Interest on account of

(a) Integrated tax

(b) Central Tax

(d) Cess (II) Late fee

(a) Central tax

(b) State/UT tax

12. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos.

1 2 3 4 5 6 7

(a) Integrated tax

(b) Central Tax

(d) Cess Bank Account Details (Drop Down)

13. Debit entries in cash ledger for tax /interest payment GSTIN of Deductor Gross Value Amount Central Tax State/UT Tax 1 2 3 4 258 [tobe populated after payment of tax and submissions of return] Description Tax paid in cash Interest Late fee 1 2 3 4

(a) Integrated tax

(b) Central Tax

(d) Cess 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 therefrom.

Signature of Authorised Signatory Place Name of Authorised Signatory Date Designation /Status 259 Instructions:-

1. Terms used:

(a) GSTIN: Goods and Services Tax Identification Number

(b) TDS: Tax Deducted at Source

2. The details in GSTR-4 should be furnished between 11 th and 18 th of the month succeeding the relevant tax period.

3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter of the current financial year shall be reported in the preliminary information in Table 3. This information would be required to be submitted by the taxpayers only in the first year and should be auto - populated in subsequent years.

4. Table 4 to capture information related to inward supplies, rate -wise:

(i) Table 4A to capture inward supplies from registered supplier other than reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1and GSTR-5;

(ii) Table 4B to capture inward supplies from registered supplier attracting reverse charge. This information will be auto-populated from the information reported by supplier in GSTR-1;

(iii) Table 4C to capture supplies from unregistered supplier;

(iv) Table 4D to capture import of service;

(v) Tax recipient to have the option to accept invoices auto populated/ add invoices, pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13 of the Act; and

(vi) Place of Supply (PoS) only if the same is different from the location of the recipient.

5. Table 5 to capture amendment of information provided in earlier tax periods as well as original/ amended information of debit or credit note received, rate-wise. Place of Supply (PoS) to be reported only if the same is different from the location of the recipient. While furnishing information the original debit /credit note, the details of invoice shall be mentioned in the first three columns, While furnishing revision of a debit note/credit note, the details of original debit /credit note shall be mentioned in the first three columns of this Table,

6. Table 6 to capture details of outward supplies including advance and net of goods returned during the current tax period.

7. Table 7 to capture details of amendment of incorrect details reported in Table 6 of previous returns.

8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including adjustments against invoices issued to be reported in Table 8.

9. TDS credit would be auto-populated in a Table 9.

260

10. [ 10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to June, 2018, serial 4A of Table 4 shall not be furnished.]

129 129 Inserted vide notification No. 45/2017- CT dt 13.10.2017, and amended vide notification No. 26/2018- Central Tax, dated 13.06.2018.

261 FORM GSTR-4A [See rules 59(3) & 66(2)] Auto-drafted details for registered person opting for composition levy (Auto-drafted from GSTR-1, GSTR-5 and GSTR-7) Year Quarter

1. GSTIN

2. (a) Legal name of the registered person Auto Populated

(b) Trade name, if any Auto Populated

3. Inward supplies received from registered person including supplies attracting reverse charge GSTIN of supplier Invoice details Rate Taxable value Amount of tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11

3A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)

3B. Inward supplies received from a registered supplier (attracting reverse charge)

4. Debit notes/credit notes (including amendments thereof) received during current period

5. TDS Credit received GSTIN of deductor Gross value Amount of tax Central Tax State/UT Tax 1 2 3 4 Details of original document Revised details of document or details of original Debit / Credit Note Rate Taxable value Amount of tax Place of supply (Name of State/UT) GSTIN No. Date GSTIN No. Date Value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14 262 FORM GSTR-5 [See rule 63] Return for Non-resident taxable person Year Month

1. GSTIN

2. (a) Legal name of the registered person Auto Populated

(b) Trade name, if any Auto Populated

3. Inputs/Capital goods received from Overseas (Import of goods (Amount in Rs.

for all Tables) Details of bill of entry Rate Taxable value Amount Amount of ITC available No. Date Value Integrated Tax Cess Integrated Tax Cess 1 2 3 4 5 6 7 8 9

4. Amendment in the details furnished in any earlier return Original details Revised details Differential ITC (+/_) Bill of entry Bill of entry Rate Taxable value Amount Amount of ITC available No Date No Date Value Integrated Tax Cess Integrated Tax Cess Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13

5. Taxable outward supplies made to registered persons (including UIN holders) GSTIN/ UIN Invoice details Rate Taxable value Amount Place of Supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State / UT Tax Cess 263 1 2 3 4 5 6 7 8 9 10 11

6. Taxable outward inter-State supplies to un-registered persons where invoice value is more than Rs 2.5 lakh Place of Supply (State/UT) Invoice details Rate Taxable Value Amount No. Date Value Integrated Tax Cess 1 2 3 4 5 6 7 8

7. Taxable supplies (net of debit notes and credit notes) to unregistered persons other than the supplies mentioned at Table 6 Rate of tax Total Taxable value Amount Integrated Tax Central Tax State /UT Tax Cess 1 2 3 4 5 6

7A. Intra-State supply (Consolidated, rate wise)

7B. Inter-State Supplies where the value of invoice is uptoRs 2.5 Lakh [Rate wise] Place of Supply (Name of State)

8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 5 and 6 [including debit note/credit notes and amendments thereof] Details of original document Revised details of document or details of original Debit/Credit Notes Rate Taxable Value Amount Place of supply GSTIN No. Date GSTI N No. Date Value Integrated Tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 14

8A. If the invoice details furnished earlier were incorrect

8B. Debit Notes/Credit Notes [original)]

8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods] 264

9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier tax periods in Table 7 Rate of tax Total taxable value Amount Integrated Tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 Tax period for which the details are being revised

9A. Intra-State Supplies [Rate wise]

9B. Inter-State Supplies [Rate wise] Place of Supply (Name of State)

10. Total tax liability Rate of Tax Taxable value Amount of tax Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6

10A. On account of outward supply

10B. On account of differential ITC being negative in Table 4

11. Tax payable and paid Description Tax payable Paid in cash Paid through ITC Tax Paid Integrated tax Cess 1 2 3 4 5 6

(a) Integrated Tax

(b) Central Tax

(d) Cess

12. Interest, late fee and any other amount payable and paid Description Amount payable Amount paid 1 2 3 I Interest on account of

(a) Integrated 265 tax

(b) Central Tax

(d) Cess II Late fee on account of

(a) Central tax

(b) State / UT tax

13. Refund claimed from electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos.

1 2 3 4 5 6 7

(a) Integrated tax

(b) Central Tax

(d) Cess Bank Account Details (Drop Down)

14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Tax paid through ITC Interest Late fee Integrated tax Cess 1 2 3 4 5 6

(a) Integrated tax

(b) Central Tax

(d) Cess 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 therefrom.

Signatures of Authorised Signatory Place …………… Name of Authorised Signatory Date ……………. Designation /Status 266 Instructions:-

1. Terms used:

2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.

3. The details in GSTR-5 should be furnished by 20 th of the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier.

4. Table 3 consists of details of import of goods, bill of entry wise and taxpayer has to specify the amount of ITC eligible on such import of goods.

5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.

6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period.

7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under:

i. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5;

ii. For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and iii. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs. 2,50,000/- State-wise summary of supplies shall be filed in Table 7.

8. Table 8 consists of amendments in respect of - i. B2B outward supplies declared in the previous tax period;

ii. ―B2C inter-State invoices where invoice value is more than 2.5 lakhs‖ reported in the previous tax period; and iii. Original Debit and credit note details and its amendments.

9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter- State supplies where invoice value is more than Rs 250000/-.

10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period.

On submission of GSTR-5, System shall compute the tax liability and ITC will be posted to the respective ledgers.

267 FORM GSTR-5A [See rule 64] Details of supplies of online information and database access or retrieval services by a person located outside India made to non-taxable persons in India

1. GSTIN of the supplier-

2. (a) Legal name of the registered person -

(b) Trade name, if any -

3. Name of the Authorised representative in India filing the return –

4. Period: Month - Year -

5. Taxable outward supplies made to consumers in India (Amount in Rupees) Place of supply (State/UT) Rate of tax Taxable value Integrated tax Cess 1 2 3 4 5

5A. Amendments to taxable outward supplies to non-taxable persons in India (Amount in Rupees) Month Place of supply (State/UT) Rate of tax Taxable value Integrated tax Cess 1 2 3 4 5 6

6. Calculation of interest, penalty or any other amount Sr. No. Description Amount of tax due Integrated tax CESS 1 2 3 4

1. Interest

2. Others (Please specify) 268 Total

7. Tax, interest, late fee and any other amount payable and paid Sr. No.

Description Amount payable Debit entry no.

Amount paid Integrated tax CESS Integrated tax CESS 1 2 3 4 5 6 7

1. Tax Liability (based on Table 5 & 5A)

2. Interest (based on Table 6)

3. Others (Please Specify) Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signature Place Name of Authorised Signatory Date Designation /Status 269 FORM GSTR-6 [See rule 65] Return for input service distributor Year Month

1. GSTIN

2. (a) Legal name of the registered person

(b) Trade name, if any

3. Input tax credit received for distribution (Amount in Rs. for all Tables)

4. Total ITC/Eligible ITC/Ineligible ITC to be distributed for tax period (From Table No. 3)

5. Distribution of input tax credit reported in Table 4 GSTIN of recipient/State, if recipient is unregistered ISD invoice Distribution of ITC by ISD No. Date Integrated Tax Central Tax State / UT Tax CESS 1 2 3 4 5 6 7

5A. Distribution of the amount of eligible ITC

5B. Distribution of the amount of ineligible ITC GSTIN of supplier Invoice details Rate Taxable value Amount of Tax No Date Value Integrated tax Central Tax State / UT Tax CESS 1 2 3 4 5 6 7 8 9 10 Description Integrated tax Central Tax State / UT Tax CESS 1 2 3 4 5

(a) Total ITC available for distribution

(b) Amount of eligible ITC

6. Amendments in information furnished in earlier returns in Table No. 3

7. Input tax credit mis-matches and reclaims to be distributed in the tax period Description Integrated tax Central Tax State/ UT Tax Cess 1 2 3 4 5

7A. Input tax credit mismatch

7B. Input tax credit reclaimed on rectification of mismatch

8. Distribution of input tax credit reported in Table No. 6 and 7 (plus / minus) GSTIN of recipient ISD credit no.

ISD invoice Input tax distribution by ISD No. Date No. Date Integrated Tax Central Tax State Tax CESS 1 2 3 4 5 6 7 8 9

8A. Distribution of the amount of eligible ITC

8B. Distribution of the amount of ineligible ITC

9. Redistribution of ITC distributed to a wrong recipient (plus / minus) Original input tax credit distribution Re-distribution of input tax credit to the correct recipient Original details Revised details GSTIN of supplier No. Date GSTIN of supplier Invoice/debit note/credit note details Rate Taxable value Amount of Tax No Date Value Integrated tax Central Tax State / UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 12 13

6A. Information furnished in Table 3 in an earlier period was incorrect

6B. Debit Notes/Credit Notes received [Original]

6C. Debit Notes/Credit Notes [Amendments] 271 GSTIN of original recipient ISD invoice detail ISD credit note GSTIN of new recipient ISD invoice Input tax credit redistributed No. Date No Date No. Date Integrated Tax Central Tax State Tax CESS 1 2 3 4 5 6 7 8 9 10 11 12

9A. Distribution of the amount of eligible ITC

9B. Distribution of the amount of ineligible ITC

10. Late Fee On account of Central Tax State / UT tax Debit Entry No.

1 2 3 4 Late fee

11. Refund claimed from electronic cash ledger Description Fee Other Debit Entry Nos.

1 2 3 4

(a) Central Tax

(b) State/UT Tax Bank Account Details (Drop Down) 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 therefrom.

Signature of Authorised Signatory Place Name of Authorised Signatory Date Designation /Status 272 Instructions:-

1. Terms Used :- a. GSTIN :- Goods and Services Tax Identification Number b. ISD :- Input Service Distributor c. ITC: - Input tax Credit.

2. GSTR-6 can only be filed only after 10 th of the month and before 13 th of the month succeeding the tax period.

3. ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6.

4. ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then in that case ISD has to separately register as Normal taxpayer.

5. ISD will have late fee and any other liability only.

6. ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which the inward supplies have been received.

7. Ineligible ITC will be in respect of supplies made as per Section 17(5).

8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units.

9. Table 7 in respect of mismatch liability will be populated by the system.

10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic cash ledger.

273 FORM GSTR-6A [See Rule 59(3) & 65] Details of supplies auto-drafted form (Auto-drafted from GSTR-1) Year Month

1. GSTIN

2. (a) Legal name of the registered person

(b) Trade name, if any

3. Input tax credit received for distribution (Amount in Rs. for all Tables)

4. Debit / Credit notes (including amendments thereof) received during current tax period GSTIN of supplier Invoice details Rate Taxable value Amount of Tax No Date Value Integrated tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 Details of original document Revised details of document or details of Debit / Credit Note GSTIN of supplier No. Date GSTIN of supplier No. Date Value Rate Taxable value Amount of tax Integrated tax Central Tax State / UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 274 FORM GSTR-7 [See rule 66 (1)] Return for Tax Deducted at Source Year Month

1. GSTIN

2. (a) Legal name of the Deductor Auto Populated

(b) Trade name, if any Auto Populated

3. Details of the tax deducted at source (Amount in Rs. for all Tables) GSTIN of deductee Amount paid to deductee on which tax is deducted Amount of tax deducted at source Integrated Tax Central Tax State/UT Tax 1 2 3 4 5

4. Amendments to details of tax deducted at source in respect of any earlier tax period Original details Revised details Month GSTIN of deductee Amount paid to deductee on which tax is deducted GSTIN of deductee Amount paid to deductee on which taxis deducted Amount of tax deducted at source Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 6 7 8

5. Tax deduction at source and paid Description Amount of tax deducted Amount paid 1 2 3

(a) Integrated Tax

(b) Central Tax

6. Interest, late Fee payable and paid Description Amount payable Amount paid 1 2 3 275 (I) Interest on account of TDS in respect of

(a) Integrated tax

(b) Central Tax

(a) Central tax

(b) State / UT tax

7. Refund claimed from electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos.

1 2 3 4 5 6 7

(a) Integrated Tax

(b) Central Tax

8. Debit entries in electronic cash ledger for TDS/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest Late fee 1 2 3 4

(a) Integrated Tax

(b) Central Tax

(c) State/UT 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 therefrom.

Signature of Authorised Signatory Place: Name of Authorised Signatory Date: Designation /Status 276 Instructions –

1. Terms used:

a) GSTIN: Goods and Services Tax Identification Number b) TDS: Tax Deducted at Source

2. Table 3 to capture details of tax deducted.

3. Table 4 will contain amendment of information provided in earlier tax periods.

4. Return cannot be filed without full payment of liability.

277 FORM GSTR 7A [See rule 66(3)] Tax Deduction at Source Certificate

1. TDS Certificate No. –

2. GSTIN of deductor –

3. Name of deductor –

4. GSTIN of deductee–

5. (a) Legal name of the deductee -

(b) Trade name, if any –

6. Tax period in which tax deducted and accounted for in GSTR-7 –

7. Details of supplies Amount of tax deducted – Signature Name Designation Office - Value on which tax deducted Amount of Tax deducted at source (Rs.)

Integrated Tax Central Tax State /UT Tax 1 2 3 4 278 FORM GSTR - 8 [See rule 67(1)] Statement for tax collection at source Year Month

1. GSTIN

2. (a) Legal name of the registered person Auto Populated

(b) Trade name, if any Auto Populated

3. Details of supplies made through e-commerce operator (Amount in Rs. for all Tables) GSTIN of the supplier Details of supplies made which attract TCS Amount of tax collected at source Gross value of supplies made Value of supplies returned Net amount liable for TCS Integrated Tax Central Tax State /UT Tax 1 2 3 4 5 6 7

3A. Supplies made to registered persons

3B. Supplies made to unregistered persons

4.Amendments to details of supplies in respect of any earlier statement Original details Revised details Month GSTIN of supplier GSTIN of supplier Details of supplies made which attract TCS Amount of tax collected at source Gross value of supplies made Value of supply returned Net amount liable for TCS Integrated Tax Central Tax State/UT Tax 1 2 3 4 5 6 7 8 9

4A. Supplies made to registered persons

4B. Supplies made to unregistered persons

5. Details of interest On account of Amount in default Amount of interest Integrated Tax Central Tax State /UT Tax 279 1 2 3 4 5 Late payment of TCS amount

6. Tax payable and paid Description Tax payable Amount paid 1 2 3

(a) Integrated Tax

(b) Central Tax

7. Interest payable and paid Description Amount of interest payable Amount paid 1 2 3

(a) Integrated tax

(b) Central Tax

8. Refund claimed from electronic cash ledger Description Tax Interest Penalty Other Debit Entry Nos.

1 2 3 4 5 6

(a) Integrated tax

(b) Central Tax

9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and submissions of return] Description Tax paid in cash Interest 1 2 3

(a) Integrated tax

(b) Central Tax

Signature of Authorised Signatory 280 Place: Name of Authorised Signatory Date: Designation /Status Instructions:-

1. Terms Used :- a. GSTIN :- Goods and Services Tax Identification Number b. TCS :- Tax Collected at source

2. An e-commerce operator can file GSTR- 8 only when full TCS liability has been discharged.

3. TCS liability will be calculated on the basis of table 3 and table 4.

4. Refund from electronic cash ledger can only be claimed only when all the TCS liability for that tax period has been discharged.

5. Cash ledger will be debited for the refund claimed from the said ledger.

6. Amount of tax collected at source will flow to Part C of GSTR- 2A of the taxpayer on filing of GSTR-8.

7. Matching of Details with supplier‘s GSTR-1 will be at the level of GSTIN of supplier.

281 FORM GSTR - 9 130 [See rule 80] Annual Return Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name 3B Trade Name (if any) Pt. II Details of Outward and inward supplies declared during the financial year (Amount in ₹ in all tables) Nature of Supplies Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 4 Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year A Supplies made to un-registered persons (B2C) B Supplies made to registered persons (B2B) C Zero rated supply (Export) on payment of tax (except supplies to SEZs) D Supply to SEZs on payment of tax E Deemed Exports F Advances on which tax has been 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) I Credit Notes issued in respect of transactions specified in (B) to (E) above (-) J Debit Notes issued in respect of 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 130 Inserted vide notification No. 39/2018-CT, dated 04.09.2018.

282 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 C Supplies on which tax is to be paid by the recipient on reverse charge basis D Exempted E Nil Rated F Non-GST supply G Sub-total (A to F above) H Credit Notes issued in respect of transactions specified in A to F above (-) I Debit Notes issued in respect of transactions specified in A to F above (+) J Supplies declared through Amendments (+) K Supplies reduced through Amendments (-) L Sub-Total (H to K above) M Turnover on which tax is not to be paid (G + L above) 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 Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 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> B Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) Inputs Capital Goods Input Services C Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed Inputs Capital Goods Input Services D Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed Inputs Capital Goods Input Services E Import of goods (including supplies from SEZs) Inputs Capital Goods F Import of services (excluding inward supplies from SEZs) G Input Tax credit received from ISD 283 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) 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 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 > C 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 D Difference [A-(B+C)] E ITC available but not availed (out of D) F ITC available but ineligible (out of D) G IGST paid on import of goods (including supplies from SEZ) H IGST credit availed on import of goods (as per 6(E) above) <Auto > I Difference (G-H) J ITC available but not availed on import of goods (Equal to I) K Total ITC to be lapsed in current financial year (E + F + J) <Auto> <Auto> <Auto> <Auto> Pt. IV Details of tax paid as declared in returns filed during the financial year 9 Description Tax Payable Paid through cash Paid through ITC Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 Integrated Tax Central Tax State/UT Tax 284 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 Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 10 Supplies / tax declared through Amendments (+) (net of debit notes) 11 Supplies / tax reduced through Amendments (-) (net of credit notes) 12 Reversal of ITC availed during previous financial year 13 ITC availed for the previous financial year 14 Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt.

VI Other Information 15 Particulars of Demands and Refunds Details Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 2 3 4 5 A Total Refund claimed B Total Refund sanctione d C Total Refund Rejected D Total Refund Pending E Total demand of taxes F Total taxes paid in respect of E 285 above G Total demands pending out of E above 16 Information on supplies received from composition taxpayers, deemed supply under section 143 and goods sent on approval basis Details Taxable Value Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 A Supplies received from Composition taxpayers B Deemed supply under Section 143 C Goods sent on approval basis but not returned 17 HSN Wise Summary of outward supplies HSN Code UQC Total Quantit y Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 18 HSN Wise Summary of Inward supplies HSN Code UQC Total Quantit y Taxable Value Rate of Tax Central Tax State Tax / UT Tax Integrate d Tax Cess 1 2 3 4 5 6 7 8 9 19 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification:

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from and in case of any reduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.

Signature Place Name of Authorised Signatory Date Designation / Status 286 Instructions: –

18. Terms used:

h. GSTIN: Goods and Services Tax Identification Number i. UQC: Unit Quantity Code j. HSN: Harmonized System of Nomenclature Code

19. The details for the period between July 2017 to March 2018 are to be provided in this return.

20. 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 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), 287 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 and 5F Aggregate value of exempted, Nil Rated and Non-GST supplies shall be 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 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.

21. 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 288 on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services.

Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.

This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger. This is to be declared separately under 6(H) below.

6C Aggregate value of input tax credit availed on all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.

6D Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up these details.

6E Details of input tax credit availed on import of goods including supply of goods received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs and capital goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up these details.

6F Details of input tax credit availed on import of services (excluding inward supplies from SEZs) shall be declared here. Table 4(A)(2) of FORM GSTR- 3B may be used for filling up these details.

6G Aggregate value of input tax credit received from input service distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B may be used for filling up these details.

6H Aggregate value of input tax credit availed, reversed and reclaimed under the provisions of the Act shall be declared here.

6J The difference between the total amount of input tax credit availed through FORM GSTR-3B and input tax credit declared in row B to H shall be declared here. Ideally, this amount should be zero.

6K Details of transition credit received in the electronic credit ledger on filing of FORM GST TRAN-I including revision of TRAN-I (whether upwards or downwards), if any shall be declared here.

6L Details of transition credit received in the electronic credit ledger after filing of FORM GST TRAN-II shall be declared here.

6M Details of ITC availed but not covered in any of heads specified under 6B to 6L above shall be declared here. Details of ITC availed through FORM ITC- 01 and FORM ITC-02 in the financial year shall be declared here.

7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall be declared here.

This column should also contain details of any input tax credit reversed under 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 289 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.

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.

22. 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.

23. 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 & 11 Details of additions or amendments to any of the supplies already declared in the returns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.

12 Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for previous financial year , whichever is earlier shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.

13 Details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 290 4(A) of FORM GSTR-3B may be used for filling up these details.

24. Part VI consists of details of other information. The instructions to fill Part VI are as follows:

Table No. Instructions 15A, 15B, 15C and 15D 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 claims.

15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the 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.

291 FORM GSTR – 9A 131 [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> 4 Period of composition scheme during the year (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 Tax Central Tax State / UT Tax Integrated tax Cess 1 2 3 4 5 6 7 6 Details of Outward supplies on which tax is payable as declared in returns filed during the financial year A Taxable B Exempted, Nil-rated C Total 7 Details of inward supplies on which tax is payable on reverse charge basis (net of debit/credit notes) declared in returns filed during the financial year Description Taxable Value Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 A Inward supplies liable to reverse charge received from registered persons B Inward supplies liable 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 A Inward supplies from registered persons (other than 7A above) B Import of Goods Pt. III Details of tax paid as declared in returns filed during the financial year 9 Description Total tax payable Paid 1 2 3 Integrated Tax 131 Inserted vide notification No. 39/2018-CT, dated 04.09.2018.

292 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 Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 6 10 Supplies / tax (outward) declared through Amendments (+) (net of debit notes) 11 Inward supplies liable to reverse charge declared through Amendments (+) (net of debit notes) 12 Supplies / tax (outward) reduced through Amendments (-) (net of credit notes) 13 Inward supplies liable to reverse charge reduced through Amendments (-) (net of credit notes) 14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above Description Payable Paid 1 2 3 Integrated Tax Central Tax State/UT Tax Cess Interest Pt. V Other Information 15 Particulars of Demands and Refunds Description Central Tax State Tax / UT Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 2 3 4 5 6 7 8 A Total Refund claimed B Total Refund sanctioned C Total Refund Rejected D Total Refund Pending E Total demand of taxes 293 F Total taxes paid in respect of E above G Total demands pending out of E above 16 Details of credit reversed or availed Description Central Tax State Tax / UT Tax Integrated Tax Cess 1 2 3 4 5 A Credit reversed on opting in the composition scheme (-) B Credit availed on opting out of the composition scheme (+) 17 Late fee payable and paid Description Payable Paid 1 2 3 A Central Tax B State Tax Verification:

Place Signature Name of Authorised Signatory Date Designation / Status 294 Instructions: –

1. The details for the period between July 2017 to March 2018 shall be provided in this return.

2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :

Table No. Instructions 5 Aggregate turnover for the previous financial year is the turnover of the financial year previous to the year for which the return is being filed. For example for the annual return for FY 2017-18, the aggregate turnover of FY 2016-17 shall be entered into this table. It is the sum total of turnover of all taxpayers registered on the same PAN.

3. Part II consists of the details of all outward and inward supplies in the financial year for which the annual return is filed. The instructions to fill Part II are as follows:

Table No. Instructions 6A Aggregate value of all outward supplies net of debit notes / credit notes, net of advances and net of goods returned for the entire financial year shall be declared here. Table 6 and Table 7 of FORM GSTR-4 may be used for filling up these details.

6B Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here.

7A Aggregate value of all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.

7B Aggregate value of all inward supplies received from unregistered persons (other than import of services) on which tax is payable on reverse charge basis shall be declared here. Table 4C, Table 5 and Table 8A of FORM GSTR-4 may be used for filling up these details.

7C Aggregate value of all services imported during the financial year shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be used for filling up these details.

8A Aggregate value of all inward supplies received from registered persons on which tax is payable by the supplier shall be declared here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling up these details.

8B Aggregate value of all goods imported during the financial year shall be declared here.

4. 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:

295 Table No. Instructions 10,11,12,13 and 14 Details 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 5 (relating to inward supplies) or Table 7 (relating to outward supplies) of FORM GSTR- 4 of April to September of the current financial year or upto the date of filing of Annual Return for the previous financial year, whichever is earlier shall be declared here.

5. Part V consists of details of other information. The instruction to fill Part V are as follows:

15E, 15F and 15G Aggregate value of demands of taxes for which an order confirming the demand has been issued by the adjudicating authority has been issued shall be declared here. Aggregate value of taxes paid out of the total value of confirmed demand in 15E above shall be declared here. Aggregate value of demands pending recovery out of 15E above shall be declared here.

16A Aggregate value of all credit reversed when a person opts to pay tax under the composition scheme shall be declared here. The details furnished in FORM ITC-03 may be used for filling up these details.

16B Aggregate value of all the credit availed when a registered person opts out of the composition scheme shall be declared here. The details furnished in FORM ITC-01 may be used for filling up these details.

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

296 FORM GSTR-9C 132 See rule 80(3)

PART – A - Reconciliation Statement Pt. I Basic Details 1 Financial Year 2 GSTIN 3A Legal Name < Auto> 3B Trade Name (if any) <Auto> 4 Are you liable to audit under any Act? <<Please specify>> (Amount in ₹ in all tables) Pt.

II Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR9) 5 Reconciliation of Gross Turnover A Turnover (including exports) as per audited financial statements for the State / UT (For multi-GSTIN units under same PAN the turnover shall be derived from the audited Annual Financial Statement) B Unbilled revenue at the beginning of Financial Year (+) C Unadjusted advances at the end of the Financial Year (+) D Deemed Supply under Schedule I (+) E Credit Notes issued after the end of the financial year but reflected in the annual return (+) F Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST (+) G Turnover from April 2017 to June 2017 (-) H Unbilled revenue at the end of Financial Year (-) I Unadjusted Advances at the beginning of the Financial Year (-) J Credit notes accounted for in the audited Annual Financial Statement but are not permissible under GST (-) K Adjustments on account of supply of goods by SEZ units to DTA Units (-) L Turnover for the period under composition scheme (-) M Adjustments in turnover under section 15 and rules thereunder (+/- ) N Adjustments in turnover due to foreign exchange fluctuations (+/- ) O Adjustments in turnover due to reasons not listed above (+/- ) P Annual turnover after adjustments as above <Auto> Q Turnover as declared in Annual Return (GSTR9) R Un-Reconciled turnover (Q - P) AT1 6 Reasons for Un - Reconciled difference in Annual Gross Turnover A Reason 1 <<Text>> B Reason 2 <<Text>> 132 Inserted vide Notf no. 49/2018-CT dt 13.09.2018 297 C Reason 3 <<Text>> 7 Reconciliation of Taxable Turnover A Annual turnover after adjustments (from 5P above) <Auto> B Value of Exempted, Nil Rated, Non-GST supplies, No-Supply turnover C Zero rated supplies without payment of tax D Supplies on which tax is to be paid by the recipient on reverse charge basis E Taxable turnover as per adjustments above (A-B-C-D) <Auto> F Taxable turnover as per liability declared in Annual Return (GSTR9) G Unreconciled taxable turnover (F-E) AT 2 8 Reasons for Un - Reconciled difference in taxable turnover A Reason 1 <<Text>> B Reason 2 <<Text>> C Reason 3 <<Text>> Pt.

III Reconciliation of tax paid 9 Reconciliation of rate wise liability and amount payable thereon Tax payable Description Taxable Value Central tax State tax / UT tax Integrated Tax Cess, if applicable 1 2 3 4 5 6 A 5% B 5% (RC) C 12% D 12% (RC) E 18% F 18% (RC) G 28% H 28% (RC) I 3% J 0.25% K 0.10% L Interest M Late Fee N Penalty O Others P Total amount to be paid as per tables above <Auto> <Auto> <Auto> <Auto> Q Total amount paid as declared in Annual Return (GSTR 9) R Un-reconciled payment of amount PT 1 10 Reasons for un-reconciled payment of amount A Reason 1 <<Text>> B Reason 2 <<Text>> C Reason 3 <<Text>> 11 Additional amount payable but not paid (due to reasons specified under Tables 6,8 and 10 above) 298 To be paid through Cash Description Taxable Value Central tax State tax / UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12% 18% 28% 3%

0.25%

0.10% Interest Late Fee Penalty Others (please specify) Pt.

IV Reconciliation of Input Tax Credit (ITC) 12 Reconciliation of Net Input Tax Credit (ITC) A ITC availed as per audited Annual Financial Statement for the State/ UT (For multi-GSTIN units under same PAN this should be derived from books of accounts) B ITC booked in earlier Financial Years claimed in current Financial Year (+) C ITC booked in current Financial Year to be claimed in subsequent Financial Years (-) D ITC availed as per audited financial statements or books of account <Auto> E ITC claimed in Annual Return (GSTR9) F Un-reconciled ITC ITC 1 13 Reasons for un-reconciled difference in ITC A Reason 1 <<Text>> B Reason 2 <<Text>> C Reason 3 <<Text>> 14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC availed on expenses as per audited Annual Financial Statement or books of account Description Value Amount of Total ITC Amount of eligible ITC availed 1 2 3 4 A Purchases B Freight / Carriage C Power and Fuel D Imported goods (Including received from SEZs) E Rent and Insurance 299 F Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples G Royalties H Employees' Cost (Salaries, wages, Bonus etc.)

I Conveyance charges J Bank Charges K Entertainment charges L Stationery Expenses (including postage etc.)

M Repair and Maintenance N Other Miscellaneous expenses O Capital goods P Any other expense 1 Q Any other expense 2 R Total amount of eligible ITC availed <<Auto>> S ITC claimed in Annual Return (GSTR9) T Un-reconciled ITC ITC 2 15 Reasons for un - reconciled difference in ITC A Reason 1 <<Text>> B Reason 2 <<Text>> C Reason 3 <<Text>> 16 Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above) Description Amount Payable Central Tax State/UT Tax Integrated Tax Cess Interest Penalty Pt.

V Auditor's recommendation on additional Liability due to non-reconciliation To be paid through Cash Description Value Central tax State tax / UT tax Integrated tax Cess, if applicable 1 2 3 4 5 6 5% 12% 18% 28% 3% 300

0.25%

0.10% Input Tax Credit Interest Late Fee Penalty Any other amount paid for supplies not included in Annual Return (GSTR 9) Erroneous refund to be paid back Outstanding demands to be settled Other (Pl.

specify) Verification:

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from.

**(Signature and stamp/Seal of the Auditor) Place: …………… Name of the signatory ………………… Membership No……………… Date: …………… Full address ……………………… 301 Instructions: –

25. Terms used:

(a) GSTIN: Goods and Services Tax Identification Number

26. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18. The reconciliation statement is to be filed for every GSTIN separately.

27. The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.

28. Part II consists of reconciliation of the annual turnover declared in the audited Annual Financial Statement with the turnover as declared in the Annual Return furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are as follows :- Table No. Instructions 5A The turnover as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (State-wise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their GSTIN wise turnover and declare the same here. This shall include export turnover (if any). It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.

5B Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting in the last financial year and was carried forward to the current financial year shall be declared here. In other words, when GST is payable during the financial year on such revenue (which was recognized earlier), the value of such revenue shall be declared here.

(For example, if rupees Ten Crores of unbilled revenue existed for the financial year 2016-17, and during the current financial year, GST was paid on rupees Four Crores of such revenue, then value of rupees Four Crores rupees shall be declared here) 5C Value of all advances for which GST has been paid but the same has not been recognized as revenue in the audited Annual Financial Statement shall be declared here.

5D Aggregate value of deemed supplies under Schedule I of the CGST Act, 2017 shall be declared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here.

5E Aggregate value of credit notes which were issued after 31 st of March for any supply accounted in the current financial year but such credit notes were reflected in the annual return (GSTR-9)shall be declared here.

5F Trade discounts which are accounted for in the audited Annual Financial Statement but on which GST was leviable(being not permissible) shall be declared here.

5G Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.

302 5H Unbilled revenue which was recorded in the books of accounts on the basis of accrual system of accounting during the current financial year but GST was not payable on such revenue in the same financial year shall be declared here.

5I Value of all advances for which GST has not been paid but the same has been recognized as revenue in the audited Annual Financial Statement shall be declared here.

5J Aggregate value of credit notes which have been accounted for in the audited Annual Financial Statement but were not admissible under Section 34 of the CGST Act shall be declared here.

5K Aggregate value of all goods supplied by SEZs to DTA units for which the DTA units have filed bill of entry shall be declared here.

5L There may be cases where registered persons might have opted out of the composition scheme during the current financial year. Their turnover as per the audited Annual Financial Statement would include turnover both as composition taxpayer as well as normal taxpayer. Therefore, the turnover for which GST was paid under the composition scheme shall be declared here.

5M There may be cases where the taxable value and the invoice value differ due to valuation principles under section 15 of the CGST Act, 2017 and rules thereunder. Therefore, any difference between the turnover reported in the Annual Return (GSTR 9) and turnover reported in the audited Annual Financial Statement due to difference in valuation of supplies shall be declared here.

5N Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to foreign exchange fluctuations shall be declared here.

5O Any difference between the turnover reported in the Annual Return (GSTR9) and turnover reported in the audited Annual Financial Statement due to reasons not listed above shall be declared here.

5Q Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This turnover may be derived from Sr. No. 5N, 10 and 11 of Annual Return (GSTR 9).

6 Reasons for non-reconciliation between the annual turnover declared in the audited Annual Financial Statement and turnover as declared in the Annual Return (GSTR 9) shall be specified here.

7 The table provides for reconciliation of taxable turnover from the audited annual turnover after adjustments with the taxable turnover declared in annual return (GSTR-9).

7A Annual turnover as derived in Table 5P above would be auto-populated here.

7B Value of exempted, nil rated, non-GST and no-supply turnover shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.

7C Value of zero rated supplies (including supplies to SEZs) on which tax is not paid shall be declared here. This shall be reported net of credit notes, debit notes and amendments if any.

7D Value of reverse charge supplies on which tax is to be paid by the recipient shall be declared here. This shall be reported net of credit notes, debit notes 303 and amendments if any.

7E The taxable turnover is derived as the difference between the annual turnover after adjustments declared in Table 7A above and the sum of all supplies (exempted, non-GST, reverse charge etc.) declared in Table 7B, 7C and 7D above.

7F Taxable turnover as declared in Table 4N of the Annual Return (GSTR9) shall be declared here.

8 Reasons for non-reconciliation between adjusted annual taxable turnover as derived from Table 7E above and the taxable turnover declared in Table 7F shall be specified here.

29. Part III consists of reconciliation of the tax payable as per declaration in the reconciliation statement and the actual tax paid as declared in Annual Return (GSTR9).

The instructions to fill this part are as follows :- Table No. Instructions 9 The table provides for reconciliation of tax paid as per reconciliation statement and amount of tax paid as declared in Annual Return (GSTR 9). Under the head labelled ―RC‖, supplies where tax was paid on reverse charge basis by the recipient (i.e. the person for whom reconciliation statement has been prepared ) shall be declared.

9P The total amount to be paid as per liability declared in Table 9A to 9O is auto populated here.

9Q The amount payable as declared in Table 9 of the Annual Return (GSTR9) shall be declared here. It should also contain any differential tax paid on Table 10 or 11 of the Annual Return (GSTR9).

10 Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here.

11 Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.

30. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- Table No. Instructions 12A ITC availed (after reversals) as per the audited Annual Financial Statement shall be declared here. There may be cases where multiple GSTINs (Statewise) registrations exist on the same PAN. This is common for persons / entities with presence over multiple States. Such persons / entities, will have to internally derive their ITC for each individual GSTIN and declare the same here. It may be noted that reference to audited Annual Financial Statement includes reference to books of accounts in case of persons / entities having presence over multiple States.

12B Any ITC which was booked in the audited Annual Financial Statement of earlier financial year(s)but availed in the ITC ledger in the financial yearfor 304 which the reconciliation statement is being filed for shall be declared here.

This shall include transitional credit which was booked in earlier years but availed duringFinancial Year 2017-18.

12C Any ITC which has been booked in the audited Annual Financial Statement of the current financial year but the same has not been credited to the ITC ledger for the said financial year shall be declared here.

12D ITC availed as per audited Annual Financial Statement or books of accounts as derived from values declared in Table 12A, 12B and 12C above will be auto-populated here.

12E Net ITC available for utilization as declared in Table 7J of Annual Return (GSTR9) shall be declared here.

13 Reasons for non-reconciliation of ITC as per audited Annual Financial Statement or books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here.

14 This table is for reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account. The various sub-heads specified under this table are general expenses in the audited Annual Financial Statement or books of account on which ITC may or may not be available. Further, this is only an indicative list of heads under which expenses are generally booked. Taxpayers may add or delete any of these heads but all heads of expenses on which GST has been paid / was payable are to be declared here.

14R Total ITC declared in Table 14A to 14Q above shall be auto populated here.

14S Net ITC availed as declared in the Annual Return (GSTR9) shall be declared here. Table 7J of the Annual Return (GSTR9) may be used for filing this Table.

15 Reasons for non-reconciliation between ITC availed on the various expenses declared in Table 14R and ITC declared in Table 14S shall be specified here.

16 Any amount which is payable due to reasons specified in Table 13 and 15 above shall be declared here.

31. Part V consists of the auditor‘s recommendation on the additional liability to be discharged by the taxpayer due to non-reconciliation of turnover or non-reconciliation of input tax credit. The auditor shall also recommend if there is any other amount to be paid for supplies not included in the Annual Return. Any refund which has been erroneously taken and shall be paid back to the Government shall also be declared in this table.

Lastly, any other outstanding demands which is recommended to be settled by the auditor shall be declared in this Table.

32. Towards, the end of the reconciliation statement taxpayers shall be given an option to pay their taxes as recommended by the auditor.

PART – B- CERTIFICATION I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit:

305 * I/we have examined the—

(a) balance sheet as on ………

(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on ……., and

(c) the cash flow statement for the period beginning from ……..…to ending on ………, — attached herewith, of M/s …………… (Name), …………………….………… (Address), ..…………………(GSTIN).

2. Based on our audit I/we report that the said registered person— *has maintained the books of accounts, records and documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:

3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:

…………………………………….

3. (b) *I/we further report that, - (A) *I/we have obtained all the information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit/ information and explanations which, to the best of *my/our knowledge and belief, were necessary for the purpose of the audit were not provided/partially provided to us.

(B) In *my/our opinion, proper books of account *have/have not been kept by the registered person so far as appears from*my/ our examination of the books.

(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement are *in agreement/not in agreement with the books of account maintained at the Principal place of business at ……………………and ** ……………………additional place of business within the State.

4. The documents required to be furnished under section 35 (5) of the CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the CGST Act is annexed herewith in Form No. GSTR-9C.

5. In *my/our opinio

Section 162: Procedure for compounding of offences

Where this provision sits

Find the provision, not just read it

Act	The Central Goods and Services Tax (CGST) Rules 2017
Section	162
Marginal note	Procedure for compounding of offences
Jurisdiction	Union territory of Dadra and Nagar Haveli and Daman and Diu
Status	In force as published by the source