Ai(0 ng/F W 09 /oe//°1 woman (——3_—_,—(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY 9 Cr ) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHIFINANCE (REVENUE-l) DEPARTMENTDELHI SACHI‘VALAYA, LP. ESTATE: NEW DELHI-110 002 No. 17.3 (17)/Fin (Rev-I)/2019-20/ DS-VI/ 3929 Dated: 03/97/17 Notification No. 39/2018 — State Tax
(1) These rules may be called the Delhi Goods and Services Tax (E ighth Amendment) Rules,2018.
(2) Save as otherwise provided in these rules, they shall come into from the date of 04‘“September, 2018.
2. in the Delhi Goods and Services Tax rules), in rule 22, in sub-rule (4), the followin “Provided that where the person instead Rules, 2017, (hereinafter referred to as the said g proviso shall be inserted, namely:- of replying to the notice served under sub—rule(1) for contravention of the provisions contained in clause (b) or clause (c) of sub—section(2) ofsection 29, furnishes all the pending returns and makes full payment ofthe tax duesalong with applicable interest and late fee, the proper officer shall drop the proceedingsand pass an order in FORM CST-REG 20.”.
3. In the said rules, in rule 36, in sub-rule (2), the following proviso shall be inserted,namely:- “l’rovided that if the said document does not Contain all the specified particularsbut contains the details of the amount of tax charged, description of goods orservices, total value of supply of goods or services or both, GSTIN of the supplierand recipient and place of supply in case of inter-State supply, input tax creditmay be availed by such registered person".
4, In the said rules, in rule 55, in sub-rule (5), after the words “completely knockeddown condition”, the words “ or in batches or lots” shall be inserted.
.i In the said rules, in rule 89, in sub~rule be substituted, namely:~ ‘(E) “Adjusted Total Turnover"
(4), for clause (E), the following clause shall means the sum total ofthe value of-
(a) the turnover in a State or a Union territory, as defined under clause (1 12) ofsection 2, excluding the turnover of services; and
(b) the turnover of Zero-rated supply of services determined in terms of clause (D) above and non—zero-rated supply of services, excluding-
(i) the value of exempt supplies other than zero-rated supplies; and
(ii) the turnover of supplies in respect of which refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant pcriod.’.
6 In the said rules, with effect from the 23“I October, 2017, in rule 96, for sub-rule (10),the following sub-rule shall be substituted, namelyz~ “(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have -
(a) received supplies on which the benefit of the Government of Delhi,Finance Department (Revenue-I) notification. No. 48/2017-State Tax,dated the 23'‘1 November, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide number F.3(42)/Fin(Rev-I)/2017-18/DS-VI/746,dated the 23rd November, 2017 or notification No. 40/2017-State Tax (Rate), dated the 27‘h November, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, vide F.3(57)/Fin(Rev-|)/2017-18/DS-V1/763, dated the27‘'1 November, 2017 or notification No. 41/2017-Integrated Tax (Rate),dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 has been availed; or
(b) availed the benefit under notification No. 78/2017-Customs, dated the 13'h October, 2017 published in the Gazette of India, Extraordinary, Part II,Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the 13‘h October, 2017 or notification No. 79/2017-Customs, dated the 13‘h October, 2017 published in the Gazette of India, Extraordinary, Part 11,Section 3, Sub~section (i),vide number G,S.R 1299 (E), dated the 13“1 October, 2017.”.
7. 1n the said rules, in rule 138A, in sub-rule (1), after the proviso the following provisoshall be inserted, namely:- “Provided further that in case of imported goods, the person in charge of a conveyance shall also carry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORMGST EWB-Ol.”.
8. In the said rules, for FORM GST REG-20, the following FORM shall be substituted, namely:~ “FORM GST REG-20 [See rule 22(4)] Reference No. - Date - To Name Address GS’l‘IN/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 replyand/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) ofsub-section (2) of section 29 of the Delhi 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 proceedingsinitiated for cancellation of registration are hereby dropped.
Signature < Name of the Officer> Designation Jurisdiction Place:
Date:
”.
. In the said rules, for FORM GST [TC-04, the following FORM Shall be substituted, namely:- “FORM GST ITC-04 [See rule 45(3)] Details ofgoods/capital goods sent to job worker and received back
1. GSTIN -
2. (a) Legal name -
(b) Trade name, if any —
3. Period: Quarter — Year -
4. Details of inputs/capital goods sent forjob work (includes inputs/capital goods directly sent to place of business /premises ofjob worker) GSTlN Challa Challa Descripti UQ Quantit Taxabl Type of Rate of tax (%) / State in n No. n date on of C y e goods .
. Centr Stat lntegrat Cescase of goods value lnputs/caprt.
31 tax e/ ed tax 5Llnreglster al goods) .
UTed Job taxworker I 2 3 4 5 6 7 8 9 l0 1 1 12
5. Details of inputs/capital goods received back from job worker or sent out from bL job work isiness place of (A) Details of inputs/ capital goods received back from job worker to whom such goods were sent for job work; and losses and wastes:
GSTIN / Challa Date of Descriptio UQ Quantit Origin Origin Natur Losses & State of n No. challan n ofgoods C y al al e of wastes job worker issued issued challan challan job if by job by job No. date work , unregistere worker worker under under done 30 Quanm d under under which which by job y which which goods goods worke goods goods have have r have have been been been been sent sent receive receive for job forjob d back d back work work I 2* 3 * 4 5 6 7" 8" 9 [0 l I (B) Details ofinputs / capital goods received b such goods were originally sent forjob work;
ack from job worker other than thejob worker to whom and losses and wastes:
@TIN / Challa Date of Descriptio UQ Quantit Origin Origin Natur Losses &State of n No. challan n ofgoods C y ai al e of wastesjob worker issued issued challan challan jobif byjob byjob No. date work ‘unregistere worker worker under under done UQ Quantit d under under which which by job C V which which goods goods worke goods goods have have r have have been been been been sent sent receive receive forjob forjobd back d back work work Ni 2* 3* 4 5 6 7* 3* 9 10 l l (C) Details of inputs/ Capital goods sent to job worker; and losses and wastes:
job worker and subsequently supplied from premises of ’iGSTlN / ' invoice invoice Descriptio UQ Quantit Origin Origin Natur Losses &State of No. in date in n of C y al al e of wastesjob worker case case goods challan challan jobif' supplie supplie no. date work unregister d from d from under under done UQ Quantited premise premise which which by job C ys ofjob s ofjob goods goods worke worker worker have have r issued issued been been by the by the sent sent Princip Princip forjob forjobal a!
work work ' l 2 3 4 5 6 7* 8* 9 10 l | instructions:
1. Multiple entry of items for single chalian may be filled.
2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in cases where fresh chalian are required to be issued by thejob worker. Otherwise, column (B) are optional.
3. Columns (7) & (8) in Table (A), correspondence between goods sent for job work and not possible.
s (2) & (3) in Table (A) and Table Table (B) and Table (C) may not be filled where one-to-one goods received back afier job work is l l t
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 .....................
”.
10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted, namely:- «my» in it». ..
.
_Financial Year 2 GSTIN 3A Legal Name 313 Trade Name ifan - - ‘ Details of outward (Amount in 1 in all tables)’ Nature ofSupplies Taxable Value Central State Integrated Cess Tax Tax/ Tax UT Tax l 2 4 irm'ff‘il‘sid'f’ii‘il“ ' Supplie A persons (82C) B Supplies made to registered persons
(an) Zero rated supply (Export) on C payment of taxl(except supplies to 81325) ' D Supply to $1325 on, payment o‘fztax .
E Deemed Exports Advances on which tax has been F paid but invoice has not been issued (not covered under (A) to (E) above) Inward supplies on which tax is tobe paid on reverse charge basis H Sub-'to'ta_ I ,ab‘o Credit Notes issued'in respect of l transactions specifiedin (B) to (E) above (——) Debit Notes issued in respect of J transactions spec1fedin (B) to (E) above (+) Supplies / tax declaredithrough K 1 K Amendments (+) Supplies / tax reduced through Amendments (-) M Sub-total N 5 I I. ‘fi Zero rated supply (Export) without A payment of tax Supply to SEZs without payment of 3 tax Supplies on which taxISto be paid C by the recipient on reversecharge basis D Exempted E Nil Rated F Non-G ST supply (3 Sub-total ‘ Credit Notes issued'1n respect of H transactions specified in A to F above (—) Debit Notes issued‘inrrespect‘of 1 transactions specified in A to F above (+) Supplies declared throughJ Amendments (+) , Supplies reduced through 1‘ Amendments (-) L .1 M Total Turnover (1ndludingladvanc ' N (4N + 511/1 46abo lured in returns filed during th financial Description Type Central State Integrated Cess Tax Tax / Tax UT Tax v 1 .I i IM:
Total amountof'mputtaxcredit availedthroughFORM 1GSTR-BB (sumtotal ofTable 4A‘ofFORMGSTR—SB) <Auto> <Auto> <Auto> Inward supplies (other-than-impcns Inputs and inward supplies liableito;reverseu .
, v., t ‘ ca'ita‘l'Goo‘dB charge but includes service'S‘re'ceived" ' P i ' s from SEZs) Input Services lnwardisupp‘lies received from Inputs unregistered persons liable to reverse C .
‘t i G d C charge (other than B above) on apt a
0.0 S which tax is paid & ITC availed In?“ semm Inward supplies received from Inputs registered-persons liable to reverse Ca ital GoodD charge (other than B above) on P ‘ ., s which tax is paid and ITC availed 1an Servrces . Import of goods (including'supplies InputsE ~ .
“a fi om SEZS) Capitaeroods Import of services (excluding inwardrsupplies fromF SE25) 0 Input Tax credit received from: I-SD ‘ H Amount of l’l‘C reclaimed-(other than BaboVe) underlthe provisions of the Act I .
, J , . in?) i ,_ .
Transition Credit through RAN-I (moluding-revrsrons if K any) L Transition Credit through TRAN-ll M N O 7 A 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 0 Reversal of TRAN-II credit H Other reversals‘(plt specify) 1 ‘ ' ' J . .k 8 i viii.
' n. ,.
p at.
V e i img“ , A ITC as per GSTR-ZA (Table 3 & 5 thereof) <Auto> <Auto> <Auto> <Auto> B ITC as per sum total of6(8) and 6(H) above <Auto> ITC on inward supplies,(otherth’aniimports and inward supplies liable to reverse charge but includes serviCesC received fiom 3523) received during 2017-18 but availed during April to September, 2018 D Difference [A-(B+C)] E ITC available but not availed (out ofD) F ITC available but ineligible (out ofrD) IGST paid on import of goods (including supplies from SEZ) lGST creditavailed above) Difference (G-I-l) [TC available but not-availed on irriport ofgoods (Eq to I ' on: import ofg‘voo‘dsiws per. 6(E) .
' ' <Auto> <Auto> <Auto> <Auto> Description Tax Payable Paid through cash lTC Integrated Tux Central Tux l Integrated Tax Central Tax State/UT Tax Cess interest Late fee Penalty Other Description Taxable Value Central Tax Integrated Tax Cess Supplies / tax declared through Amendments (+) (net of debit notes) Supplies / tax reduced through Amendments (~) (net of credit notes) Reversal of ITC availed during previous financial year lTEa-vailed for the previous financial year ,k, Descri tion 1 Integrated Tax Central Tax State/UT Tax Cess Interest Central Tax State Tax / integrated Tax UT Tax . Particulars ol'Dcmnnds ( nd Refunds InterestCess Penalty Late Fee / Others 2 3 4 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 ;‘,‘ flnlbrnuuion on supplies 'rcEGivc‘d li‘ui'ti Coiiliposillbn 'tilx‘pn gotnlS'sent onupprovul basis‘ ‘ ‘ Details yct‘st deem Taxable Value Central State Integrated Tax Tax / Tax UT Tax ed supply undersection I43 and Taxable Rate of Tax ’isc Sulnmary‘ot‘out ' Central l ntegrated CessCode Quantity Value Tax Tax / Tax UT Tax 1 2 3 4 5 6 7 8 9 Total ‘ l SN Wise‘Sumii-iai'y o'flm" H Taxable Rate of Tax Central State Integrated Quantity Value Tax Tax / Tax CessUT Tax I 2 3 4 5 6 7 8 9 10 .
. Late fee payable an- Description Payable Paid l 2 3 A Central Tax 8 State Tax Verification:
l 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 5 Place Name of Authorised f Signatory 1 Date Designation/ Status Instructions: — l. Terms used:
a. GSTIN: Goods and Services Tax Identification Number b. UQC: Unit Quantity Code c. HSN: Harmonized System of Nomenclature Code
2. The details for the period between July 2017 to March 2018 are to be provided in this return.
3. 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-l may be used for filling up these details.
48 Aggregate value of supplies made to registered persons (including supplies made to Ule) 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 11 Table 4C ofFORM GSTR—l may be used for filling up these details.
4C Aggregate value of exports (except supplies to 31325) on which tax has been paid shall be declared here. Table 6A of FORM GSTR-l 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—l may be used for filling up these details.
4E Aggregate value of supplies in the nature of deemed expelts on which tax has been paid shall be declared here. Table 6C of FORM GSTR—l 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—l may be used for filling up these details.
46 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.
41 Aggregate value of credit notes issued in respect of B to B supplies (4B), exports (4C), supplies to SEZS (4D) and deemed exports (4E) shall be declared here. Table 9B of FORM GSTR—l may be used for filling up these details.
4.] 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-l may be used for filling up these details.
4K & 4L Details of amendments made to B to B supplies (4B), exports (4C), supplies to 81323 (4D) and deemed exports (4E), credit notes (41), debit notes (4]) and refund vouchers shall be declared here. Table 9A and Table 9C of FORM GSTR-l 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-l 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-l 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 12 notes are to be mentioned separately. Table 4B of FORM GSTR-l may be used for filling up these details.
5D,5E and SF Aggregate value of exempted, Nil Rated and Non-GST supplies shall be declared here. Table 8 of FORM GSTR-l 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 SA,SB, 5C, SD, SE and SF shall be declared here. Table 9B of FORM GSTR-l may be used for filling up these details.
51 ' Aggregate value of debit 'notes issued in respect of supplies declared in 5A,5B, 5C, SD, SE and SF shall be declared here. Table 9B of FORM GSTR-l may be used for filling up these details.
SJ&5K Details of amendments made to exports (except supplies to 31325) and suppliesto SEZs on which tax has not been paid shall be declared here. Table 9A and Table 9C of FORM GSTR-l may be used for filling up these details.
5N Total turnover" including the sum of all the supplies (with additional suppliesand amendments) on which tax is payable and tax is not payable shall be declared here. This shall also include amount of advances on which tax is paid' but invoices have not been issued in the current year. However, this shall not include the aggregate value of inward supplies on which tax is paid by the recipient (i.e. by the person filing the annual return) on reverse charge basis.
Part III consists of the details of all input tax credit availed and reversed in the financial year for which the annual return is filed. The instructions to fill Part III are as follows:
Table No. Instructions 6A Total input tax credit availed in Table 4A of FORM GSTR-3B for the .
taxpayer would be auto-populated here.
68 Aggregate value ofinput 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 GS'l‘R—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 thetotal ITC availed is to be classified as lTC on inputs, capital goods and input 1'5 services. Table 4(A)(3) of FORM GSTR-BB may be used for filling up these details.
6D Aggregate value of input'tax credit availed on all inward supplies receivaf 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 81323 shall be declared here. It may be noted that the total ITC availed is to be classified as H"C on inputs and capital goods. Table 4(A)(l) ofFORM GSTR-BB 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.
60 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.
6.l The difference between the total amount of input tax credit availed through FORM GSTR~313 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~l including revision of TRAN—l (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, 7C, 7E, 70 7H 7B, 7D, 7F, and Details of input tax credit reversed due to ineligibility or reversals required under rule 37, 39,42 and 43 of the DGST Rules, 2017 shall be declared here.
This column should also contain details of any input tax credit reversed under section 17(5) ofthe DGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-1' or FORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-BB may be used for filling up these details. Any ITC reversed through FORM ITC ~03 shall be declared in 7H.
14 8A ‘ The total credit available for inwards supplies (other than imports and inwards supplies liable to reverse charge but includes services received from 81323) 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.
SB The input tax credit as declared in Table 613 and 6H shall be auto-populated here.
8C Aggregate value of input tax credit availed on all inward supplies (exceptthose 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.
Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filling up these details.
Part V consists of particulars of transactions for the previous financial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017—18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part V are as follows:
Table No. Instructions 10&ll 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-l 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.
15 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(8) of FORM GSTR-3B may be used for filling up these details.
13 Details ofITC for goods or services received in the previous financial year but ITC for the same was availed in returns filed for the months of April to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details.
Part VI consists of details of other information. The instructions to fill Part V] are as Instructions 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.
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.
Aggregate value of supplies received from composition taxpayers shall be __declared here. Table 5 of FORM GSTR-BB may be used for filling up these details.
Aggregate value of all deemed supplies from the principal to the job—worker in .
terms ofsub-section (3) and sub-section (4) of Section 143 of the DGST Act shall be declared here.
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.
follows:
Table No.
15A, 158, 15C and 15D 15E, 15F and ISO 16A 16B 16C 17 & l8 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 16 turnover upto 3 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 T 1.50 Cr but upto 3 5.00 Cr and at four digits’ level for taxpayers having annual ’ turnover above 3 5.00 Cr. UQC details to be furnished only for supply of goods. Quantity is to be reported net ofreturns. Table 12 of FORM GSTR- I 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.
‘ Busic Details Financial Year 2 GSTIN 3A Legal Name <Auto> 33 Trade Name (if any) <Auto> Period of composition scheme during the year 4 (From ---- To --——) - Aggregate Turnover of Previous Financial Year (Amount in ? in all tables) .
“ i' .1 ,. Details ol‘outwu‘d and iiitvurdsuppljca declzi ns filed during the financial Description Turnover Rate of Central State / UT Integrated Tax Tax Tax tax 3 4 6 A .Taxable B Exempted, Nil-rated c Total ‘ ‘ .
,_ ft .
h ‘ 1*" “’N t - .
7 Be? a at? s It?“fiat t».
° ; m.
a 1y, 6 it 1”, Description Central Tax State Tax / Integrated UT Tax Tax _ > y 1 2 3 4 5 6 Inward supplies liable to reverse charge A received from registered persons Inward supplies liable to reverse charge B received from unregistered persons Import of services D 17 Inward supplies from registered-persons (other than 7A above) Import of Goods integrated Tax Central ‘Tax State/UT Tax Cess Interest Late fee Penalty Description Turnover 1 Supplies / tax (outward) declared through Amendments (+) (net of debit notes Inward supplies liable to reverse charge declared through Amendments + net of debit notes Supplies / tax (outward) reduced through Amendments — net of credit notes Inward supp es liable to reverse charge reduced through Amendments - net of credit notes Deseri tion l Integrated Tax Central Tax State/UT Tax Cess lnterest Description Central State Tax/ integrated Tax UTTax Tax 18' Central Tax 3 Cess State Tax / UT Tax 4 lnterest integrated Tax 5 Penalty Cess Late Fee / Others Total _ A Refund claimed u.
Total B Refund .sanctioned tTIotal, C Refund Rejected V Total i D gRet‘und .
4Pending v‘ .
r u ‘_ > Total E demand oftaxes Total taxes paid in F respect of E .above ‘ Total demands G pending out of E above Wéflfltfiéfifitfitfififiawfiéfi a’ Description Central State Tax / V Integrated Cess’ Tax UT Tax Tax 1 2 3 4 5 Credit reversed on opting in the composition scheme (-) Credit availed on opting out ofthe composition scheme (+) Description Payable Paid l 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 anyreduction in output tax liability the benefit thereof has been/will be passed on to the recipient of supply.
Place 1 Signature Name ofAuthorised SignatoryDate Designation / Status 19 Instructions: -— l, The details for the period between July 2017 to March 2018 shall be provided in this return .
» 2. Part I consists of basic details oftaxpayer. 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 11 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.
68 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 ofservices) 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 20 declared here.
i 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:
and 14 Table No. Instructions Details of additions or amendments to any of the supplies already declared in 1011 1213 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.
Part V consists of details of other information. The instruction to fill Part V are as follows:
Table No. Instructions l5A, 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.
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 1513 above shall be declared here. Aggregate value of demands pending recovery out of 1513 above shall be declared here.
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.
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 21 FORM lTC-Ol may be used for filling up these details.
l7 Late fee will be payable if annual return is filed after the due date”;
ll . In the said rules, in FORM GST EWB-Ol, in the Notes, in serial number 7 , in the Table, against Code 4 in the first column, for the letters and word “SKD or CKD” in the second column, the letters and words “SKD or CKD or supply in batches or lots” shall be substituted.
lily order mm In the name ul‘tlw Lt. Governor ofthe National Capital Territory of Delhi, (A.K. Singh) Dy. Secretary V1 (Finance) No. F3 (l7)/Fin (Rev-I)/2019-20/ DS-VI/ 3 Ci 8 Dated: 0 $10 7 l 1?
Copy forwarded for information to:- l 2 3 4
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The Add]. ChiefSecretary (Finance), Government ofNCT of Delhi, Delhi Sachivalaya, Delhi The Principal Secretary (GAD), Government ofNCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date.
The Principal Secretary to the l-lon’ble Lieutenant Governor, Delhi The Additional Secretary to the Hon’ble Chief Minister, Government ofNCT of Delhi, Delhi Sachivalaya, LP Estate, New Delhi The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, LP. 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, l.P. Estate, New Delhi.
The Additional Secretary (Law), Government of NCT of Delhi, Delhi Sachivalaya, LP.
Estate, New Delhi OSD to Chief Secretary, Government oFNCT of Delhi, Delhi Saehivalaya, LP. Estate, New Delhi.
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/ (A.K. Singh) Dy. Secretary VI (Finance) Note:— The principal rules were published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No. F.3(l0)/Fin(ReV—I)/2017-18/DS—VI/342 dated 22”“ June, 2017 and last amended vide notification No.29/2018—State Tax, dated the 2"‘1 September, 2019, published vide No, F.3 (15)/Fin(Rev-l)/20l9-20/DS~Vl/387 dated the 2nd September, 201‘).
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