Fourteenth amendment to the DGST… Bare Act

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

Type	Notification
Year	2017
Jurisdiction	Union territory of Delhi
Status	In force as published by the source
Text	Published as one document, as the source published it
Subjects	taxation

acttC ?) C-9Y 3923 |CGST 2 monly ae (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002 No. F.3(35)/Fin(Rev-1)/2019-20/D8-VV/ 6.8 7 : Dated: / of 1e/1 9 Notification No. 74/2018- State Tax No.F.3(35)/Fin(Rev-1)/2019-20/ - In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of National Capital Territory of Delhi hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:- 1, (1) These rules may be called the Delhi Goods and Services Tax (Fourteenth Amendment) Rules, 2018.

(2) Save as otherwise provided in these rules, they shall come into force with effect from 31 December, 2018.

2. li the Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1), the following sub-rule shall be inserted, namely:- “(1A) A person applying for registration to collect tax in accordance with the provisions of section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.”.

3, In the said rules, in rule 45,in sub-rule (3), after the words “received from a job worker”, the words, “or sent from one job worker to another” shall be omitted.

4. In the said rules, in rule 46, after the fourth proviso, the following proviso shall be inserted, namely:- “Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic invoice in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”.

a wv 5. In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely:- “Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”.

6. In the said rules, in rule 54,-

(a) in sub-rule (2), the following proviso shall be inserted, namely:- fa ip “Provided that the signature or digital signature of the supplier or his authorised representative shall not ney be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof a3 in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”.

(b) in sub-rule (4), the following proviso shall be inserted, namely:- “Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).”.

7. In the said rules, in explanation (b) to sub-rule (5) of rule 89, the following clause shall be substituted, Me namely:- “Adjusted Total turnover” and “relevant period” shall have the same meaning as assigned to them in sub-rule (4).”.

8. In the said rules, in rule 96, in sub-rule (1), in clause (a), after the words “export goods duly files”, the words “a departure manifest or” shall be inserted.

9. In the said rules, in rule 101, in sub-rule (1), after the words “financial year”, the words “or part thereof” shall be inserted.

10. In the said rules, after rule 109A, the following rule shall be inserted, namely:- “109B. Notice to person and order of revisional authority in case of revision.- (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.

(2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.”.

11, In the said rules, in rule 138, in sub-rule-(1), for Explanation 1, the following Explanation shall be substituted, namely-.

“Explanation 1. — For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of NCT of Delhi, Finance (Revenue-l) Department, notification No.56/2018- State Tax, dated the 3 September,2019 published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(33)/Fin.(Rev-1)/2019-20/DS-V1/397 dated the 3" September, 2019, as amended from time to time.”

12. In the said rules, after rule 138D, from a date to be notified later, the following rule shall be inserted, namely:- “138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.- Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,—

(a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or

(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months:

Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him:

Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard:

Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.

Explanation:- For the purposes of this rule, the expression “Commissioner” shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b).”.

13. In the said rules in rule 142, in sub-rule (5), after the words “section 74”, the words “or sub-section (12) of section 75” shall be inserted.

14, In the said rules, for FORM GST RFD-01, the following form shall be substituted, namely:- “FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person) |. | GSTIN/ Temporary ID

2. | Legal Name

3. | Trade Name, if any.

4. | Address

5. | Tax period From <Year><Month> To <Year><Month> (if applicable) _

6. | Amount of Act Tax Interest Penalty | Fees Others Total Refund Claimed ae Central tax.

State / UT tax Integrated tax Cess Total

7. | Grounds of (a) Excess balance in Electronic Cash Ledger refund claim (b) Exports of services- with payment of tax (select from drop (c) Exports of goods / services- without payment of tax (accumulated ITC) down) (d) On account of order Sr. | Type of order Order Order | Order Payment No. no. date Issuing reference Authority no,, if any

(i) Assessment

(ii) | Finalization of Provisional assessment ii) _| Appeal

(iv) | Any other order (specify) () ITC accumulated due to inverted tax structure {clause (ii) of first proviso to section 54(3)]

(f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) |

(g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)

(h) Recipient of deemed export supplies/ Supplier of deemed export supplies a) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) G) Tax paid on an intra-State supply which is subsequently held to be inter- State supply and vice versa(change of POS)

(k). Excess payment of tax, if any @ Any other (specify) $4(4), if applicable oO

8. | Details of Bank | Name of | Address of | IFSC Type of account Account No, account bank branch

9. | Whether Self-Declaration filed by Applicant u/s Yes oO Signature Name — [DECLARATION [second proviso to section 54(3)] Designation / Status”] | hereby declare that the goods exported are not subject to any export duty. I also declare that | have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that | have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.

Signature Name — DECLARATION {section $4(3)(ii) Designation / Status I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies.

DECLARATION [rule 89(2)(f 1 hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim, | Signature | Name — : Designation / Status r | DECLARATION [rule 89(2)(g) | (For recipient/supplier of deemed export) In case refund claimed by recipient Pal U hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period, I also declare that the supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier [Sy | hereby declare that the refund has been claimed ohly for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed. 1 also declare that the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.

Signature Name - Designation / Status UNDERTAKI | hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (¢) of sub-section (2) of section 16 read with sub-section

(2) of section 42 of the DGST/CGST Act have not been complied with in respect of the amount refunded.

| Signature Name — Designation / Status SELF- DECLARATION [rule 89(2)(1) iE (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person, Signature Name — Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause () of sub-section (8) of section 54.)

10. Verification \/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing | has been concealed therefrom.

1/We declare that no refund on this account has been received by me/us earlier, Place Signature of Authorised Signatory Date (Name) Designation/ Status Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] : 5 (Amount in Rs.)

{ Turnover of [Tax payable on | Adjusted total_| Net input tax credit | Maximum refund | inverted rated such inverted turnover amount to be claimed supply of goods rated supply of [(1*4+3)-2] and services goods and services S L 2 3 4 3 Statement 1A [rule 89(2)(h)| Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)} SI. Details of invoices of Tax paid on inward Details of invoices of Tax paid on outward N | inward supplies of inputs supplies of inputs outward supplies issued supplies oO received GSTI | N | Dat | Taxab | Integ | Cent | State | No. | Dats Taxa | Invoice | Inte | Centr | State Nof jo |e le rated | ral Tax ‘i ble type grat | al Tax the Value | Tax | Tax | /Unio Value | (B2B/B | ed | Tax suppli n 2C) Tax er* territ “ory Tax ' 2 3°44 5 6 7 8 9 10} 11 12 13 | 14 15 * In case of imports or supplies received under reverse charge mechanism [sub-section (3) of section 9 of CGST/DGST Act or sub-section (3) of section 5 of IGST Act], the GSTIN of supplier will mean GSTIN of applicant (recipient). - Statement- 2 [rule 89(2)(¢)| Refund Type: Exports of services with payment of tax (Amount in Rs.)

Sr. Invoice details Integrated tax Cess BRC/FIRC | Integrated | Integrated} Net No. | No. {Date} Value | Taxable | Amt. No. | Date | taxand | tax and [Integrated value cess cess tax and involved injinvolved in| cess debit note, credit note,(6+7+10 - ifany ifany 1) 1 2 3 4 5 6 a 8 9 10 i 12 Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.)

Turnover of zero rated Net input tax credit | Adjusted total Refund amount supply of goods and turnover (1*2+3) services Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.)

| Value (Sa 223 4 | 5 16 7 8 10 ui 12 l Statement-5 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax) (Amount in Rs.)

Sr. No. Invoice details Goods/ Services |Shipping bill/ Bill of export/ Endorsed’ (G/S) invoice no.

No. Date Value No. Date 1 2 3 4 6 7 Statement-5A [rule 89(4)] Refund Type:On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) —calculation of refund amount (Amount in Rs.)

{ Turnover of zero rated ‘Net input tax credit Adjusted total Refund amount | supply of goods and turnover (1«2+3) services 1 z 4 Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) SI. | Details of invoices of outward supplies in Tax paid No. | case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient | ] GSTIN of | No. | Date | Taxable Value | Integrated | Central State Tax Cess the Tax Tax supplier | 2 3 4 5 6 7 8 9 teeta Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Statement-6 {rule 89(2)(j)] Order Details (issued in pursuance of sections 77 (1) and (2), ifany: Order No; Order Date:

(Amount in Rs.)

Recipient’ Invoice details Details of tax paid on transaction Taxes re-assessed on transaction GSTIN/ considered as intra —State / inter-State| which were held inter State / intra- UIN transaction earlier State supply subsequently Name (in case i B2C) Integrated) Central] State\CessPlace | Integrated) Central] StateCessPlace tax tax | Tax lof tax tax | Tax lof (o.|Date\ValueTaxable} Suppl; ‘Supply| Value:

1 2,31 4 5 6 7 Bf 9 | 10 u 12 13 | 14) 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed.

(Amount in Rs.)

Tax period | ARN of return | Date of Tax Payable | filing [Tntegratedtax | Central | State | Cess return tax Tax Ll Z 3 4 5 6 7 Annexure-2 This is to certify that in respect of the refund amounting to Rs.<<>> ---- --- (Applicant’s Name) GSTIN/ Temporary ID------- for the tax period < ---->, the incidence of tax and Certificate [rule 89(2)(m)| (in words) claimed by M/s------ interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.

Signature of the Chartered Accountant/ Cost Accountant:

Name:

Membership Number:

Place:

Date:

Note - This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.

Instructions —

1. Terms used:

a BtoC:

b, EGM:

c. GSTIN;

d. IGST:

& We:

f. POS:

g. SEZ:

h. Temporary ID:

i, UIN:

From registered person to unregistered person Export General Manifest Goods and Services Tax Identification Number Integrated goods and services tax Input tax credit Place of Supply (Respective State) Special Economic Zone Temporary Identification Number Unique Identity Number 2, Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application,

3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.

4. Acknowledgement in FORM GST RFD-02 will be issued if the application is found complete in all respects.

5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.

6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application.

7. Declaration shall be filed in cases wherever required.

8. ‘Net input tax credit’ means input tax credit availed on inputs during the relevant period for the purpose of Statement-! and will include ITC on input services also for the purpose of Statement-3A and SA.

9. ‘Adjusted total turnover’ means the turnover in a State or a Union territory, as defined under clause (112) of section 2 excluding the value of exempt supplies other than zero-rated supplies, during the relevant period.

10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-] and GSTR-2.

11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods,

12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.

13. Details of export made without payment of tax shall be reported in Statement-3.

14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).

15. ‘Turnover of zero rated supply of goods and services’ shall have the same meaning as defined in rule 89(4).”.

15. In the said rules, for FORM GST RFD-01A, the following form shall be substituted, namely:- “FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)

1. | GSTIN/ Temporary ID

2. Legal Name

3. Trade Name, if an:

4. Address 5s Tax period From <Year><Month> To <Year><Month> (ifapplicable)

6. | Amount of Refund Act Tax ‘Interest Penalty Fees Others Total | Claimed (Rs.)

| Central tax State tax Integrated tax Cess Total ti Grounds of Refund (a) _| Excess balance in Electronic Cash Ledger | Claim (select from (b) | Exports of services- with payment of tax | drop down) (c)__| Exports of goods / services- without payment of tax (accumulated ITC) |

(d) | ITC accumulated due to inverted tax structure [under clause (ii) of first proviso to | section 54(3)]

(e) | On account of supplies miade to SEZ unit/ SEZ developer (with payment of tax) 1

(2) | On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) ! J

(k) | Any other (specify) [DECLARATION [second proviso to section 54(3)] I hereby declare that the goods exported are not subject to any export duty. I also declare that 1 have not availed any drawback of central excise duty/service tax/central tax on goods or services or both and that | have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed, Signature Name ~ Designation / Status].

DECLARATION [section 54(3)(ii) | hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making ‘nil’ rated or fully exempt supplies.

Signature Name — | Designation / Status ‘ _3 DECLARATION [rule 89(2)(f) | hereby declare that the Spevial Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.

Signature Name — Designation / Status DECLARATION [rule 89(2)(g (For recipient/supplier of deemed export) In case refund claimed by recipient | hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return | filed for the said tax period. i also declare that the supplier has not claimed refund with respect to the said supplies.

In case refund claimed by supplier | hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax | period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.

Signature Name — Designation / Status UNDERTAKING | hereby undertake to pay back to the Government the amount of refund sanctioned along with interest in case it is found subsequently that the requirements of clause (c) of sub-section (2) of section 16 read with sub-section (2) of section 42 of the CGST/SGST Act have not been complied with in respect of the amount refunded. | Signature Name — | Designation / Status SELF- DECLARATION [rule 89(2)(1) Wwe (Applicant) having GSTIN/ temporary Td , solemnly affirm and certify that in respect of the refund amounting to Rs, ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person, Signature | Name — | Designation / Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or ciause (f) of sub-section (8) of section 54,) J [8.” Verification \/We<Taxpayer Name> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom.

I/We declare that no refund on this account has been received by me/us earlier.

| Place Signature of Authorised Signatory | Date (Name) | e Designation/ Status Annexure-L Statement -1 [rule 89(5)} Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (Amount in Rs.)

Turnover of Tax payable on | Adjusted total | Net input tax credit | Maximum refund inverted rated such inverted turnover amount to be claimed supply of goods rated supply of [(1*4+3)-2] and services goods and Ee services 1 2 3 4 5 ; Statement 1A [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)) 1 Sl. Details of invoices of Tax paid on inward Details of invoices of Tax paid on outward | inward supplies of inputs supplies of inputs outward supplies issued supplies

Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.)

- Sr. Invoice details Goods/ Shipping bill/ Bill of EGM Details | BRC/ FIRC No. Services export (G/S) | No. Date Value Portcode | No. | Date} Ref | Date| No. | Date | No.

| ! | 2 3 4 5 6 7 8 9 10 ie 12 i i Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) — calculation of refund amount (Amount in Rs.)

| Turnover of zero rated supply Net input tax credit Adjusted total Refund amount of goods and services turnover (1x2+3) 1 2 3 4 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.)

Value Statement-SA [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) —calculation of refund amount Amount in Rs.)

| Turnover of zero rated supply Net input tax credit Adjusted total Refund amount | of goods and services “turnover (1*2+3) | | \ Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Fa | | Sl. Details of invoices of outward supplies in Tax paid | No. | case refund is claimed by supplier/Details i |___ of invoices of inward supplies in case refund is claimed by recipient | GSTIN of | No. | Date | Taxable Value | Integrated | Central State Tax Cess | the Tax Tax | supplier (a 2 3 | 4 5 6 1 8 9 Statement-6 [rule 89(2)()] Refund Type: On account of change in POS (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77(1) and 77(2), if any:

Order No: Order Date:

(Amount in Rs.)

{ Recipients’ Invoice details Details of tax paid on transaction Taxes re-assessed on transaction which GSTIN/ considered as intra State / inter-State | were held inter State / intra-State supply UIN transaction earlier subsequently | Name (in case Integrated} Central] State}Cess|Place of | Integrated] Central] State|Cess|Place of | B2C) tax tax | Tax Supply tax tax | tax Supply 1 No. Date] Value|Taxable Value | j a 1 2,3) 4 2 6 q 8 9 10 Ul 12 13 | 14 15 ame Ue Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed.

(Amount in Rs.)

Tax period ARN of return | Date of Tax Paid in Excess filing Integrated tax Central State tax | Cess return tax ! 2 3 4 5 6 i

Nature of Supplies Taxable Value State | Integrated | Cess Tax Tax 1 f 4 s 6 tt Supplies made to un-registered persons (B2C) Supplies made to registered persons (B2B) Zero rated supply (Export) on payment of tax (except supplies to SEZs, Supply to SEZs on payment of tax Deemed Exports Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above) Inward supplies on which tax is to be paid on reverse charge basis Sub-total (A tor [= Credit Notes issued in respect 0:

transactions specified in (B) to (E) above (-) Debit Notes issued in respect of transactions specified in (B) to (E) above (+) Supplies / tax declared through Amendments (+) Supplies / tax reduced through Amendments (-) Sub-total (I to Supplies and istoberpal Zero rated supply (Export) without payment of tax Supply to SEZs without payment of tax Supplies on which tax is to be paid by the recipient on reverse charge basis Exempted Nil Rated Non-GST supply (includes ‘no supply” Sub-total (A to F above Credit Notes issued in respect of transactions specified in A to F above (-) Debit Notes issued in'respect of transactions specified in A to F above (+) Supplies declared throt Amendments (+) Supplies reduced through Amendments (-) Sub-To ) Turnover on whi paid (G + Labove) Total Turnover (including (4N +5M=4 2 Description Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B.

Inward supplies (other than imports | Inputs and inward supplies liable to reverse (Capital Goods charge but includes services received from SEZs) Inward supplies received from Inputs unregistered persons liable to reverse. [“Canial Goods charge (other than B above) on a Ee which tax is paid & ITC availed Inward supplies received from Inputs registered persons liable to reverse Capital Good:

charge (other than B above) on _ ous Z which tax is paid and ITC availed _| Input Services Input Services Input Services Import of goods (including supplies | Inputs fi 2 tom SEZs) Tel onde Import ot services (excluding inward supplies from SEZs) Input Tax received from ISD.

Amount of ITC reclaimed (other than B above) un visions of the Act. 2 z 3 Sub-total (B Difference (I= A abov :

Transition Credit through TRAN-I (including revisions if any) i Transition Credit through TRAN-II Any other ITC availed burnt Sub-total (K'ta’M “above)), Total ITC availed (I+ Nabove) ~ Detai Integrated Tax 5 <Auto> Cess w > Jo fe |— | lo | = Im Jo la | e |> As per Rule 37 As per Rule 39 As per Rule 42 As per Rule 43 As per section 17(5) Reversal of TRAN-I credit Reversal of N-I Other reversals (pl. specify) Total ITC Reversed (Sum 0 Net IPC Avai D a TTC as per GSTR2A (Table 3 & 5 thereof) <Auto> | <Auto> ITC as per sum total of 6(B) and 6(H) above <Auto> ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September, 2018 Difference [A-(PB+C)] ITC available but not availed ITC available but ineligible IGST paid on import of goods (including supplies from SEZ) IGST credit availed on import of goods (as per 6(E) above) Difference (G-H) ITC available but not availed on import of goods (Equal tol Total ITC to:be lapsed in’current (+E Ra) ee 7 Description Tax Payable i Integrated Tax Central Tax State Tax Cess Interest Late fee Penalty Other ~ Description Paid through cash <Auto> | <Auto> | <Auto> Paid through ITC Central | State | Integrated Tax Tax Tax 4 5 6 Taxable Value Central State | Integrated Tax Tax Tax 3 4 5 Cess a 10 Supplies / tax declared through Amendments (+) (net of debit notes) Il Supplies / tax reduced through Amendments (-) (net of credit notes) Reversal of ITC availed during previous financial year ITC availed for the previous financial year Description Payable Paid 1 2 Integrated Tax Central Tax State Tax Cess Interest Details Central State Tax Tax Integrated Tax Cess Interest Penalty Late Fee / Others 1 2 3 Total Refund claimed, Total Refund sanctioned Total Refund Rejected Total Refund Pending Total demand of taxes Total taxes paid in respect of E above Total demands pending out of E above UCT Oeste tire ed from compo:

Peeeoneoer ae ee ye ya a ALT oe RT yea Ceo eter tC) Details Taxable Value | Central | State | Integrated | Cess Tax Tax Tax L 1 2 3 4 5 6 s but not’ Taxable Rate of Tax Integrated Value Tax a f 1SN Total Rate of Tax Integrated Code Quantity Value Tax Tax Tax Cess Pehsae 3 4 i 5 6 7 8 9 Description ; Payable Paid af 3 2 3 A | Central Tax |p | State Tax Verification:

| 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 Instructions: — |. Terms used:

a, GSTIN: Goods and Services Tax Identification Number & YeG: Unit Quantity Code ec. HSN: Harmonized System of Nomenclature Code

2. It is mandatory to file all your FORM GSTR-1 and FORM GSTR-3B for the FY 2017-18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this return.

3. It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return.

4. Part I consists of the details of all outward supplies & advances received during the financial year for which the annual return is filed. It may be noted that all the supplies for which payment has been made through FORM GSTR-3B between July 2017 to March 2018 shall be declared in this part. The instructions to fill Part II are as follows:

[Table No. | Instructions 4a Aggregate value of 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, 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.

AE ‘Aggregate value of supplies in the nature of deemed exports on which tax has been paid shall ve 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 shal! 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, 4t Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4B) shall be declared here. Table 9B of FORM CSTR-1 may be used for filling up these details.

Aggregate value of debit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.

4k & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E), credit notes (41), debit notes (4J) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these details.

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.

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.

i | | I [SDE and SF Aggregate value of supplies made to registered persons on which tax is payable by the reripient 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.

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 be declared under Non-GST supply (SF).

5H Aggregate value of credit notes issued in respect of supplies declared in SA, 5B, 5C, 5D, SE and SF shall be declared here. Table 9B of FORM GSTR-1 may be used for filling up these details.

Aggregate value of debit notes issued in respect of supplies declared in SA, 5B, 5C, SD, SE and SF shall be declared here. Table 9B of FORM GSTR-I may be used for filling up these details.

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 phone GSTR-1 may be used for filling up these details.

SN Total tumover 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 cu:zent year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis.

Part [Il 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 II] are as follows:

Table No. Instructions 6A Total input tax credit availed in Table 4A of FORM GSTR-3B for the taxpayer would be autopopulated here. :

6B 6C ‘Aggregate value of input tax credit availed on all inward supplies except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs shall be declared here. It may be noted that the total ITC availed is to be classified as ITC on inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.

This shall not include ITC which was availed, reversed and then reclaimed in the ITC ledger.

This is to be declared separately under 6(H) below.

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 | 6E ‘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.

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.

oF 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.

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

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

7G and 7H Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39, 4? and 43 of the DGST/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 DGST/CGST Act, 3017 and details of ineligible transition credit claimed under FORM GST TRAN-I or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 shall be declared in 7H, If the amount stated in Table 4D of FORM GSTR-3B was not included in table 4A of FORM GSTR-3B, then no entry should be made in table 7E of FORM GSTR-9.

However, if amount mentioned in table 4D of FORM GSTR-3B was included in table 4A of FORM GSTR-3B, then entry will come in 7E of FORM GSTR-9.

8A The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from SEZs) pertaining to FY2017-18 and reflected in FORM GSTR-2A (table 3 & 5 only) shall be auto-populated in this table. This would be the aggregate of all the input tax credit that has been declared by the corresponding | suppliers in their FORM GSTR-1.

8B ‘The input tax credit as declared in Table 6B and 6H shall be auto-populated here.

8c ‘Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZs) received during July 2017 to March 2018 but credit on which was availed between April to September 2018 shall be declared here, Table 4(A)(5) of FORM GSTR-3B may be used for filling up these details.

8D Aggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 & 5 only) but not availed in FORM GSTR-3B returns shall be computed based on values of 8A, 8B and 8C.

However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. In such cases, the value in row 8D shall be negative.

8E & 8F The credit which was available and not availed in FORM GSTR-3B and the credit was not availed in FORM GSTR-3B as the same was ineligible shall be declared here. Ideally, if 8D is positive, the sum of 8E and 8F shall be equal to 8D.

‘Aggregate value of IGST paid at the time of imports (including imports from SEZs) during the financial year shall be declared here.

| The input tax credit as declared in Table 6F shall be auto-populated here.

The total input tax credit which shall lapse for the current financial year shall be computed in | this row.

6. 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.

7. Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR- 3B of April to September of current FY or date of filing of Annual Return for previous financial year (for example in tiie atual 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.

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 4 | Details of ITC for goods or services received in the previous financial year but ITC for the | same was availed in returns filed for the months of April to September of the current financial | year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2017-18 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2018-19, the details of such ITC reclaimed shall be furnished in the annual return for FY 2018-19.

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

Table No. Instructions ISA, 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.

ISE, 15 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 |5E 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.

[ 163 ‘Aggregate value of all deemed supplies from the principal to the job-worker in terms of subsection (3) and sub-section (4) of Section 143 of the DGST/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. It ‘may be noted that this summary details are required to be declared only for those inward supplies which in value independently account for 10 % or more of the total value of inward supplies. Late fee will be payable if annual return is filed after the due date.

9. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability can be paid through electronic cash ledger only.”.

17, In the said rules, for FORM GSTR 9A, the following form shall be substituted, namely:- “FORM GSTR-9A [See rule 80] Annual Return (For Composition Taxpayer) Financial Year GSTIN Legal Name <Auto> Trade Name (if any) <Auto> Period of composition scheme the year (From =-- To =) Aggregate Turnover of Previous Financial Year Description Turnover Rate of Tax 3 Taxable Exempted, Nil-rated Total Description Taxable Central Tax Value 1 2 Inward supplies liable to reverse charge received from registered persons Inward supplies liable to reverse charge received from unregistered persons Import of services Net Tax Payable on (A), B) and (C) Inward supplies from registered persons (other than 7A above).

Import of Goods _ yee Integrated Tax Central Tax State Tax Cess Interest Late fee Amount in @ in all tables State Tax | Integrated Cess tax 6 State Tax Integrated Tax 5 i | Penalty S of the tra tions for the previous FY declared i ims of April to Sept Mhatatierayys Aker mene laRS tee) lt) whichever is e Description Turnover State Tax Integrated Tax t 2 3 4 5 6 Supplies / tax (outward) declared 10 through Amendments (+) (net of debit notes) Inward supplies liable to reverse il charge declared through Amendments (+) (net of debit notes) Supplies / tax (outward) reduced 12 | through Amendments (-) (net of credit notes) Inward supplies liable to reverse 13 | charge reduced through eveTan| Description Payable Paid 1 2 3 Integrated Tax Central Tax State Tax Cess Interest Description | Central | State Tax Integrated | Cess Interest Penalty Late Fee Tax Tax / Others Total | A | Refund claimed i Total |p | Refind j sanctioned Total Cc Refund Rejected Total D | Refund Pending Total E | demand of | taxes Total taxes paid in F respect of E above Total demands G pending out of E above State Tax Integrated Description Tax Tax 1 Z 3 4 5 | Credit reversed on opting in the composition e | scheme (-) } a | Credit availed on opting out of the composition scheme (+) ble and paid | Description Payable Paid | \ 1 2 3 4 _ | Central Tax e “B State Tax ss] Verification:

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

Place Signature Name of Authorised Signatory Date Designation / Status instructions: — !. itis mandatory to file all your FORM GSTR-4 for the FY 2017-18 betore filing this return. The details for the period between July 2017 to March 2018 shall be provided in this return.

It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-4 may be declared in this return.

3. Part I consists of basic details of taxpayer. The instructions to fill Part I are as follows :

nD 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, 4, Part HI 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, {7a 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.

w Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:

[Table No. | Instructions a | Details of additions or amendments to any of the supplies already declared in the returns of | 10,11,12,13. | the previous financial year but such amendments were furnished in Table 5 (relating to inward and 14 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.

6. Part V consists of details of other information. The instruction to fill Part V are as follows:

Table No. | Instructions ISA, 15B, | Aggregate value of refunds claimed, sanctioned, rejected and pending for processing shall be 15C and | declared here. Refund claimed will be the aggregate value of all the refund claims filed in the 15D 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.

ISE, I5F | Aggregate value of demands of taxes for which an order confirming the demand has been and 1SG 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 L. 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, iy Late fee will be payable if annual return is filed after the due date.”;

7, Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Annual Return” in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.”.

18. In the said rules, for FORM GSTR 9C, the following form shall be substituted, namely:~ “FORM GSTR-9C See rule 80(3) |

PART —A - Reconciliation Statement Financial Year GSTIN Legal Name Trade Name ifn’ Are you liable to audit under any Act? <<Please ify>> ‘Amount in 2 in all tables | Reconciliation of Gross Turnover | derived from the au Unbilled revenue at the beginning of Financial Year Unadjusted advances at.the end of the Financial Year Deemed Supply under Schedule 1 Credit Notes issued after the end of the-financial year but reflected in the annual return Trade Discounts accounted for in the audited Annual Financial Statement but are not permissible under GST Turnover fv April.2017 to June 2017, Unbilled revenue at the end of Financial Year Unadjusted Advances at of the Fi ial Year Credit notes accounted for in the audited Annual Financial Statement but are not issible under GST Adjustments on account of supply of goods by SEZ units to DTA | Units Turnover for the period under composition scheme Adjustments in turnover under section 15 and rules the: 1 Adjustments in tumover due to foreign exchange fluctuations O Z z e r w Adjustments in turnover due to reasons not listed above SER Ta Annual.tu Turnover asid Un-Reconciled tumover = Bice ose i ATI Reasons for Un - Reconciled difference in Annual Gross Turnover <<Text>> Reason 2 <<Text>> Reason 3 <<Text>> Reconciliation.of Taxable Turnover F I N | O @W F l a l 7 r oO Annual tu R ye a o a w O D F l a l O l | n o w e r Se a k E D N s e e t 5% 5% 12% 12% 18% Reasons for Un - Reconciled difference in ble turnover Reason 1 Rega Reason 2 <<Text>> on3 <<Text>> Reconciliation of rate wise liability and amount payable thereon 3 oir ae Cess, if applicable is 4 5 6 Central tax | State tax Integrated Tax 18% (RC 28% 28% (RC) 3%

0.25%

0.10% Interest Late Fee Penalt} Others Total amount to be paid as per tables above <Auto> Total amount paid as declared in Annual Return GSTR 9} Un-reconciled payment of amount (PTI Reason 1 Reason 2 Reason 3 Reasons for un-reconciled payment of amount <<Text>> <<Text>> <<Text>> 11 | Additional amount payable but not paid (due to reasons.

Central tax | State tax 3 4 5% 12% 18% 28% 3%

0.25%

0.10% Interest Late Fee _ Penalt Others (please Reconciliation of Net Input Credit TTC booked in earlier Financial Years claimed in current Financial B Yi ITC booked in current Financial Year to be claimed in subsequent C | Financial Years D | ITC availed as per audited financial statements or books of account E | ITC claimed in Annual Return (GSTR9 F | Un-reconciled ITC 13 Reasons for un-reconciled difference in ITC <<Text>> <<Text>> <<Text>> A | Reason 1 B | Reason 2 C | Reason 3 ified under Tables Integrated tax and 10 above) Cess, if applicable 5 6 14 | Reconciliation of ITC declared in Annual Return (GSTR9) with ITC ayailed on expenses as per audited Annual Financial Statement or books of account Description Value Amount of Total | Amount of eligible ITC ITC availed I 2 3 4 Purchases Freight / Carriage Power and Fuel Imported goods (Including received from SEZs) j hee 0 a w P m Rent and Insurance Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples Royalties Employees’ Cost (Salaries, wages, Bonus ete, Conveyance charges Bank eS.

Entertainment Stationery Expenses including postage ete.

Repair and Maintenance Other Miscellaneous expenses Capital goods Any other expense J Any othor cxpense 2 Total amount of eligible ITC availed <<Auto>> ITC claimed in Annual Return (GSTR9 Un-reconciled ITC (ITC 2:

Reasons for un - reconciled difference in Reason 1 8 <<Text>> Reason 2 , <<Text>> Reason 3 <<Texte> Tax payable on un-reconciled difference in ITC (due to reasons specified in 13 and 15 above’ Description Amount Payable Central Tax State Tax.

Integrated Tax Cess Interest Be paid ira Cess, if licable 3 4 J 6 Central tax | State tax Integrated 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 (PI.

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 .

Verification of registered person:

| hereby solemnly affirm and declare that | am uploading the reconciliation statement in FORM GSTR-9C prepared and duly signed by the Auditor and nothing has been tampered or altered by me in the statement. | am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet ete.

Signature Place:

Date:

Name of Authorized Signatory Designation/status Instructions: — L.

nN we Terms used:

(a) GSTIN: Goods and Services Tax Identification Number !t is mandatory to file all your FORM GSTR-1, FORM GSTR-3B and FORM GSTR -9 for the FY 2017- 18 before filing this return. The details for the period between July 2017 to March 2018 are to be provided in this statement for the financial year 2017-18, The reconciliation statement is to be filed for every GSTIN separately.

The reference to current financial year in this statement is the financial year for which the reconciliation statement is being filed for.

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 SA ‘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) 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.

Aggregate value of deemed supplies under Schedule I of the CGST/DGST Act, 2017 shall be aeciared here. Any deemed supply which is already part of the turnover in the audited Annual Financial Statement is not required to be included here.

SE Aggregate value of credit notes which were issued after 31° 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.

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.

Turnover included in the audited Annual Financial Statement for April 2017 to June 2017 shall be declared here.

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.

51 Vaiue 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.

SJ 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 DGST/CGST Act shall be declared here.

SK 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, SL 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.

2 There may be cases where the taxable value and the invoice value differ due to valuation prluciples under section 15 of the DGST/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, | 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, Annual turnover as declared in the Annual Return (GSTR 9) shall be declared here. This uw 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 SP 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 and amendments if any.

TE 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 — 4G) + (10-11) 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.

Part II] 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.

[9 Instructions 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 i reconciliation statement has been prepared) shall be declared.

SP. The total amount to be paid as per liability declared in Table 9A to 90 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).

Reasons for non-reconciliation between payable / liability declared in Table 9P above and the amount payable in Table 9Q shall be specified here.

Any amount which is payable due to reasons specified under Table 6, 8 and 10 above shall be declared here.

Part 1V consists of reconciliation of Input Tax Credit (ITC). The instructions to fill Part IV are as under:- [ Table No. | Instructions 124 12B | I'1C availed (after reversals) 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 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.

| 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 year for 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 during Financial Year 2017-18.

12¢ 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 yuiues declared in Table 12A, 12B and 12C above will be auto-populated here.

(2E 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, 4 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 7) of | the Annual Return (GSTR9) may be used for filing this Table.

£5. 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.

7. 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 shal! 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.

8. Towards the end of the return, taxpayers shall be given an option to pay any additional liability declared in this form, through FORM DRC-03. Taxpayers shall select “Reconciliation Statement” in the drop down provided in FORM DRC-03. It may be noted that such liability shall be paid through electronic cash ledger only.

h Certification in cases where the reconciliation statement (FORM GST! 9C) is drawn up by the person who had conducted the audit:

* lwe have examined the— {a) balance sheet as on.........

(b) the *profit and ioss account/income and expenditure account for the period beginning from ............. to ending on ....... sand

(c) the cash flow statement for the period beginning from ..,.........to ending on, +s, —attached herewith, of MIS vedecrnvacnecd NA ccsseuscessenies --. (Address),

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 DGST/C t ¢ 5 GST/ and the rules/notifications made/issued thereunder i : ener *has not maintained the following accounts/records/documents as required by th and the rules/notifications made/issued thereunder: @ cinch ae 1, 5 ...(GSTIN).

3, 1

3. (a) *1/we report the following observations/ comments / discrepancies / inconsistencies; if any:

3. (b) *!/we further report that, - (A) *I/we have obiained 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) l/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 . additional place of business within the State.

4. The documents required to be furnished under section 35 (5) of the DGST/CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the DGST/CGST Act is annexed herewith in Form No. GSTR-9C. E 5, In *my/our opinion and to the best of *my/our information and according to explanations given to *me/us, the particulars given in the said Form No.GSTR-9C are true and correct subject to following observations/qualifications, if any:

AED pecagin

(b)...

«c) **(Signature and stamp/Seal of the Auditor) Place: ..<.1 pat wo Name of the signatory Membership No.

Date: .....

Full address ‘ IL. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts:

*liwe report that the audit of the books of accounts and the financial statements of M/s.

(Name and address of the assessee with GSTIN) was conducted by M/s.

. (full name and address of auditor along with status), bearing ions of the consnstcianees Act, and *]/we annex hereto a copy of their audit report dated ........::ecceseeee sis th a copy of each of :-

(a) balance sheet as on .........

. along witl

(6) the *profit and loss account/income and expenditure account for the period beginning from .............. to ending on ....... i

(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.

2. I/we report that the said registered person— B *has maintained the books of accounts, records and documents as required by the DGST/CGSTAGST Act, 2017 and the rules/notifications made/issued thereunder *has not maintained the following accounts/records/documents as required by the DGST/CGST/IGST Act, 2017 and the rules/notifications made/issued thereunder:

2 >

3. The documents required to be furnished under section 35 (5) of the DGST/CGST Act and Reconciliation Statement required to be furnished under section 44(2) of the DGST/CGST Act is annexed herewith in Form No.GSTR-9C,

4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and correct subject to the following observations/qualifications, if any:

(a).

()..

**(Signature and stamp/Seal of the Auditor) PIACBL vei sesyorsate Name of the signatory Membership No.

Date: .....

Full address

19. In the said rules, after FORM GST APL-03, the following form shall be inserted, namely:- “FORM GST RVN-O1 [See rule 109B] Reference No. ' Date - To, GSTIN:

Order No. — Date - Notice under section 108 Whereas it has come to the notice of the undersigned that decision/order passed under this Act/ the Central Goods and Services Tax Act, 2017/the Integrated Goods and Services Tax Act, 2017/ the Goods and Services Tax (Compensation to States) Act, 2017 by ........066 «+++(Designation of officer)is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, | intend to pass an order in revision under section 108 on grounds specified in the document attached herewith.

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

ea You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM {f 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: Signature:

Date: Designation:

Jurisdiction / Office —”

20. In the said rules, tor FORM GST APL-04, the following form shall be substituted, namely:- “Form GST APL-04 [See rules 109B, 113 (1) and115 ] SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY THE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT Reference no, - Date - * Se S O N G G N GSTIN/ Temporary ID/UIN - Name of the appellant / person - Address of the appellant / person- Order appeaied against or intended to be revised- Number- Date- Appeal no. Date- Personal Hearing — Order in brief- Status of order- Confirmed / Modified / Rejected

9. Amount of demand after appeal / revision:

10. Place of supply wise details of IGST demand Place of Supply Demand Tax Interest Penalty Other Total (Name of State / UT) 1 2 3 4 iS 6 if Amount in dispute / earlier order Determined Amount Place;

Date:

Signature:

Name of the Appellate Authority / Revisional Authority/ Tribunal / Jurisdictional Officer Designation:

Jurisdiction:”, By order and in the name of the Lt. Governor of the National Capital Territory of Delhi, \w (A.K. Singh) Dy. Secretary V1 (Finance) No. F.3(35)/Fin(Rev-1/2019-20/D8-V/ 6? ¥ Dated: Vo, 7) ff g Copy forwarded for information to:- te The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi 2h The Principal Secretary (Finance), Government of NCT of Delhi, Delhi Sachivalaya, [.P.

Estate, New Delhi The Secretary (GAD), Government of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.

4, The Additional Secretary to the Hon’ble Chief Minister, Government of NCT of Delhi, Delhi Sachivalaya, I.P Estate, New Delhi 5 The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, L.P. Estate, New Delhi The P.A, to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi, The Commissioner, State Tax, Delhi, Vyapar Bhawan, IP. Estate, New Delhi.

The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, I.P.

Estate, New Delhi 9, OSD to Chief Secretary, Government of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi.

10. Guard File.

i. Website.

(A.K. Singh) Dy. Secretary VI (Finance) Note:- The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification, dated 22" June, 2017, published vide no, F.3(10)/Fin.(Rev-1)/2017-18/DS-VI/342 dated 22" June, 2017 and last amended vide notification No.60/2018-State Tax, dated the 16" December, 2019, published in the Gazette of Delhi, Extraordinary, Part IV, vide no. F.3(57)/Fin.(Rev-1)/2019- 20/DS-V1/621 dated the 16" December, 2019.

Fourteenth amendment to the DGST Rules, 2017 .

The enactment

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