“For FY 2023-24, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B of April, 2024 to October, 2024 filed upto 30th November, 2024.”;
(b) in the Table, in second column, - (I) against serial numbers 10 & 11, the following entry shall be inserted at the end, namely: - “For FY 2023-24, 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, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here.”;
(II) against serial number 12, - i. after the words, letters, figures and brackets “upto 30th November, 2023 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.”, the following entry shall be inserted, namely: - “For FY 2023-24, aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April, 2024 to October, 2024 filed upto 30th November, 2024 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details.”;
ii. for the figures and word “2021-22 and 2022- 23”, the figures and word “2021-22, 2022-23 and 2023-24” shall be substituted;
(c) against serial number 13, - (I) after the words, letters and figures “reclaimed in FY 2023-24, the details of such ITC reclaimed shall be furnished in the annual return for FY 2023-24,”, the following entry shall be inserted, namely: - “For FY 2023-24, 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, 2024 to October, 2024 filed upto 30th November, 44 2024 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 2023- 24 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2024-25, the details of such ITC reclaimed shall be furnished in the annual return for FY 2024-25.”;
(II) for the figures and word “2021-22 and 2022-23”, the figures and word “2021-22, 2022-23 and 2023-24” shall be substituted;
(iv) in paragraph 8, in the Table, in second column, -
(a) against serial numbers, - (I) 15A, 15B, 15C and 15D, (II) 15E, 15F and 15G, (III)16A, (IV)16B and (V) 16C;
for the figures and word “2021-22 and 2022-23” wherever they occur, the letters, figures and word “2021-22, 2022-23 and 2023-24” shall be substituted.”;
(b) against serial number 17 & 18, (I) for the figures and word “2021-22 and 2022-23”, the letters, figures and word “2021-22, 2022-23 and 2023-24” shall be substituted.”;
(II) after the figures, letters and words “FORM GSTR-1”, the figures, letters and words “as amended by FORM GSTR-1A, if any” shall be inserted.
39. Amendment of FORM GSTR-9C. -In the said rules, in FORM GSTR-9C,-
(i) under the heading Instructions, -
(a) in paragraph 4, in the Table, in second column, for the figures and word,- i. “2021-22 and 2022-23”, wherever they occur, the figures and word “2021-22, 2022-23 and 2023-24” shall be substituted, and ii. “2020-21 and 2021-22", wherever they occur, the figures and word “2020-21, 2021-22, 2022-23 and 2023-24” shall be substituted;
(b) in paragraph 6, in the Table, in second column, against serial number 14, for the figures and word “2021-22 and 2022-23”, the 45 figures and word “2021-22, 2022-23 and 2023-24” shall be substituted.
40. Amendment of FORM GST RFD-1.- In the said rules, in FORM GST RFD-01,–
(i) under the heading Instructions, in paragraph 10, for the figures, letters and words “GSTR-1 and GSTR-2”, the figures, letters and words “GSTR-1 as amended by GSTR-1A, if any” shall be substituted;
(ii) after Statement-8, the following shall be inserted, namely:- “Statement 9 [rule 89(2)(bb)] Refund Type: Additional integrated tax paid on upward revision in price of goods subsequent to export Export Invoice Shippi ng Bill Export remittance details Refu nd detail s Post export price increase supplementary invoices/ debit note & IGST payment details Additional export remittance details N o .
D a t e To ta l va lu e of In vo ic e P o r t o f e x p o r t C o d e N o .
D a t e BR C/ FI RC No .
D a t e Re mi tta nc e am ou nt A m o u n t D a t e o f s a n c ti o n N o .
D a t e Tota l valu e of sup plem enta ry invoi ce Paid in FOR M GST R- 3B retu rn peri od Tota l addi tion al IGST paid Inter est paid on IGST amo unt BR C/ FIR C No.
D at e Add itio nal rem itta nce amo unt ( 1 ) ( 2 ) (3 ) ( 4 ) ( 5 ) ( 6 )
(7) ( 8 )
(9) (1 0) ( 1 1 ) ( 1 2 ) ( 1 3 )
(14) (15) (16) (17) (18) (1 9)
(20) 46 Statement 9A [rule 89(2)(bc)] Refund Type: Details of debit/ credit notes/ supplementary invoice issued for export of goods S.
No .
Type of docu ment (Debit Note/ Credit Note/ suppl ement ary invoic e) De bit Not e/ Cre dit Not e/ su ppl em ent ary inv oic e D at e of do cu m en t Docu ment Decla red in GSTR -1 for the mont h Tax liability paid/ ITC claimed in respect of document declared in GSTR-3B for the month BRC/ foreign inward remitta nce certific ate No.
Date of BRC/ foreign inward remitta nce certific ate Whethe r refund claime d for shippin g bill under Rule 96 (Y/N) Deta ils of such ship ping Bill No.
Date of such ship ping bill Po rt of ex po rt co de
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (1 1) ”.
41. Insertion of new FORM RFD-10A. -In the said rules, after FORM RFD-10, the following Form shall be inserted, namely: - “FORM GST RFD-10A (See rule 95B) Application for refund by Canteen Stores Department (CSD)
1. GSTIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From <DD/MM/YY>To <DD/MM/YY>
5. Amount of Refund Claim :<INR><In Words>
6. Details of inward supplies of goods received:
GSTIN of the Supplier Type of the Document Invoice details / Debit Notes / Credit Notes Rate Taxabl e Value Amount of Tax Invoices/Credit Notes/Debit notes No. Date Value Integra ted Tax Central Tax State Tax 1 2 3 4 5 6 7 8 9 10
7. Total refund applied for:
Central Tax State/UT Tax Integrated Tax Total <Total> <Total> <Total> <Total>
8. Details of Bank Account:
a. Bank Account Number b. Bank Account Type c. Name of the Bank 47 d. Name of the Account Holder e. Address of Bank Branch f. IFSC g. MICR
9. Attachment of the documents along with the refund application:
10. Verification I _______ as an authorised representative of << Name of Canteen Stores Department>> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I further declare that all the goods, in respect of which the refund is being claimed, have been received by us for the purpose of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD and that no refund has been claimed earlier against any of the invoices against which refund has been claimed in this application.
Date: Signature of Authorised Signatory: Name:
Place: Designation / Status.”.
42. Amendment of FORM GST APL-02. -In the said rules, for the header of FORM GST APL-02, the following header shall be substituted, namely: - “FORM GST APL-02 [See rules 108(3), 109(2), 110(1) and 111(1)]”.
43. Insertion of a new FORM GST APL-05/07W . -In the said rules, after FORM GST APL-05, the following Form shall be inserted, namely: - “FORM GST APL-05/07 W [See rule 113A] Application for Withdrawal of Appeal /Application filed before the Appellate Tribunal
1. GSTIN:
2. Name of Business (Legal) (in case appeal is filed under sub-section (1) of section 112)
3. Name and designation of the appellant (in case appeal is filed under subsection (3) of section 112):
4. Order No.& Date:
5. ARN of the Appeal & Date:
6. Reasons for Withdrawal:
i. Acceptance of order of the First Appellate Authority.
ii. Acceptance of order of an Appellate Tribunal/ Court on similar subject matter iii. Need to file appeal/application again after rectification of mistakes/omission in the filed appeal/application iv. Amount involved in appeal is less than the monetary limit fixed for Appeal as per provisions of sub-section (2) of section 112 v. Amount involved in the application is less than the monetary limit fixed for application as per the provisions of sub-section (1) of section 120 vi. Any other reason 48
7. Declaration (applicable in case appeal is filed under sub-section (1) of section 112):
I/We <Taxpayer Name> hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief and nothing has been concealed therefrom.
Place:
Signature Date: Name of Applicant /Applicant Officer Designation/ Status”.
44. Substitution of FORM GST DRC-01A. -In the said rules, for the FORM GST DRC-01A, the following Form shall be substituted, namely:- “FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) [See rule 142 (1A), (2A)] Part A No.: Date:
Case ID No.
To GSTIN…………………………… Name…………………………… Address………………………… Case Proceeding Reference No………………- Intimation of liability under section 73(5)/section 74(5) Please refer to the above proceedings. In this regard, the amount of tax/interest/penalty payable by you under section 73(5) / 74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below:
Act Period Tax Interest Penalty Total CGST Act SGST/UTGST Act IGST Act Cess Total 49 The grounds and quantification are attached / given below:
You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest in full by ……..,failing which Show Cause Notice will be issued under section 73(1).
OR You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest and penalty under section 74(5) by …….., failing which Show Cause Notice will be issued under section 74(1).
In case you wish to file any submissions against the above ascertainment, the same may be furnished by……... in Part B of this Form.
Signature………………… Name……………………… Designation……………… Jurisdiction ----------------- - Address ---------------------- Part B Reply to the communication for payment before issue of Show Cause Notice [See rule 142 (2A)] Reference No. of Intimation:
Date:
Please refer to Intimation ID…………… in respect of Case ID……………….vide which the liability of tax payable as ascertained under section 73(5) / 74(5) was intimated.
In this regard, A. this is to inform that the said liability is discharged partially/ fully to the extent of Rs. …………… through …………..………and the submissions regarding remaining liability are attached / given below:
OR B. the said liability is not acceptable and the submissions in this regard are attached / given below:
Upload Attachment 50 Signature of Authorised Signatory Name…………………………… Designation / Status ……… Part C [See rule 142(2A)] Reference No. of Intimation: Date:
To GSTIN…………………………… Name…………………………… Address………………………… Acceptance of submission and/or payment made in reply to intimation made in Part-A of FORM GST DRC-01A This has reference to the communication issued in Part-A of FORM GST DRC-01A vide reference no. ---------- dated ----------, the payment made through FORM GST DRC-03 vide reference no. ------ dated --------.The said payment made by you has been found satisfactory and hence accepted.
OR This has reference to the reply furnished vide reference no. ------ dated -------- in response to the communication issued in Part-A of Form GST DRC-01A vide reference no. ---------- dated ----------. along with the payment made through FORM GST DRC-03 vide reference no. ------ dated --------. The said submission and the payment made by you has been found satisfactory and hence accepted.
OR This has reference to the reply furnished vide reference no. ------ dated -------- in response to the communication issued in Part-A of Form GST DRC-01A vide reference no. ---------- dated ----------. The said reply has been found satisfactory and hence accepted.
Signature………………… Name………………… Designation……………… Jurisdiction ……………… Address ………… Upload Attachment Upload Attachment”;
51
45. Amendment of FORM GST DRC-01B. -In the said rules, in FORM GST DRC- 01B,–
(i) in Part A, in serial number 1, –
(a) after the words, letters and figures “furnished by you in FORM GSTR-1”, the words, letters and figures “as amended in FORM GSTR- 1A, if any,” shall be inserted;
(b) in the table, for the figures, letters and words “FORM GSTR-1/IFF”, the figures, letters and words “FORM GSTR-1/GSTR-1A/IFF” shall be substituted;
(ii) in Part B, in serial number B, in the table, for the figures, letters and words “FORM GSTR-1/IFF” wherever they occur, the figures, letters and words “FORM GSTR-1/GSTR-1A/IFF” shall be substituted.
46. Amendment of FORM GST DRC-03. - In the said rules, in FORM GST DRC- 03,–
(i) in Table,
(a) for entry at serial number (3A), and the following entry shall be substituted, namely;- “ 3A Shipping bill details of erroneous IGST refund (to be enabled only if the specified categories chosen in drop down menu)
(i) Shipping Bill/ Bill of Export No. & Date:
(ii) Amount of IGST paid on export of goods:
(iii) Notification No. used for procuring inputs at concessional rate or exemption (in cases of contravention of sub-rule 10 of Rule 96):
(iv) Date of notification:
(v) Amount of refund received:
(vi) Amount of erroneous refund to be deposited:
(vii) Date of credit of refund in Bank Account:
”;
(b) for the entry at serial number (5), the following entry shall be substituted, namely,– “
5.
Details of i. Audit ii. Inspection or investigation iii. After issuance of SCN/ Statement but before issuance of the order iv. Scrutiny, v. Intimation of tax ascertained through FORM GST DRC-01A, Reference No./ARN Date of issue/filing ”.
52 vi. Payment made in response to FORM GST DRC -01 B, vii. Payment made in response to FORM GST DRC -01 C, viii. Deposit of Erroneous Refund of unutilized ITC, ix. Non-receipt of foreign remittance in respect of refund of unutilized ITC on export of goods under Rule 96B x. Others (specify)
47. Insertion of new FORM GST DRC-03A. -In the said rules, after FORM GST DRC-03, the following Form shall be inserted, namely:— “FORM GST DRC- 03A [See rules 142(2B)] Application for adjustment of the amount paid through FORM GST DRC-03 against the order of demand
1. GSTIN
2. Legal name < Auto>
3. Trade name, if any < Auto>
4. ARN of DRC-03A < Auto>
5. Date of filing DRC-03A < Auto>
6. ARN of the DRC-03 through which payment made
7. Date of filing of DRC-03 <Auto>
8. Amount paid through DRC-03 < Auto> (Amount in Rs.)
Sr.
No.
Tax Period Act Place of Supply (POS) Tax/ Cess Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> Total < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> 53
9. Reference no. of the order of demand against which payment was intended to be made (including rectification / appeal order)
10. Date of issue of the order <Auto>
11. Amount of demand <Auto> (Amount in Rs.)
Sr.
No.
Tax Period Act Place of Supply (POS) Tax/ Cess Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> Total < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto> < Auto>
12.
UNDERTAKING I hereby undertake that the payment made vide the FORM GST DRC-03 with unique ARN number mentioned at S. No. 6 above, has actually been paid by me as ‘payment towards demand’ intended to be paid against the demand (with unique ARN number of FORM GST DRC -07, or GST DRC-08 or FORM GST APL-04, as the case may be, mentioned at S. No. 9 above) and has not been used towards any other demand/ payment to be made by me.
I also undertake to pay back to the Government the amount so adjusted using this form along with applicable