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4. oa Reel & wen creed Geneeii~ss 3, ere @ wera ay Pesfeftrr are welt wee, anal ae | San ary Ba TST Spay 3 5 TRUWAR Gt TST Fe TA Ve TH SITS ELEY, armed. afaredd, gratia afore, fest 26 anrey 2024 #5, GH Baas 20ers oe Older A ore 34a S HS-3 GS eT gy ae GT aT wales WH ye 3~55~z920-1-T7e (67), Peete os onred, 2021 wi ahah angers, warcra & ute S, vag wae fear arar 2 FIT G Tea BH A A Ger arene, ard, fanwa, craft Heda) USTs, Ree zp SORT 2021 698 (R7Y Government of Madhya Pradesh Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhepal Notifteation Bhopal, the 26th August 202] No. F A 3-55/2020/1/¥ (37) «In exercise of the powers conferred by section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:-
1.Shert tide and commencement. - (1) These roles may be called the Madhya Pradesh Goods and Services Tax (Amendment} Rules, 2020.
(2) Save as otherwise provided in these mules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Madhya Pradesh Goods and Services Tax Rules, 201? (hereinafier referred to as the said rules), in rule 46, for the first proviso, the following proviso shall be substituted, namely:- “Provided that the State Government may, on the recommendations of the Council, by notification, specify- {i} the number of digits of Hannonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or
(i) 2 class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and
(ii) the class of registered persons that would not be required to mention the Harmonised System af Nomenclature code for goods or services:”.
Ain the said rules, for rie 67A,the folowing mle shail be substinited, narmely:- “g74. Manner of furnishing of retorn or details of outward supplies by short messaging service facility. Notwithstanding anything contained in this Chapter, for a registered person who is required 10 furnish a Nil ceturn under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 47 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, amy reference to eleciranic furnishing shell include finishing of the said return or the details of outward supplies or statement through a short messaging service using the registered mobile nunvber and the said retarn or the details of outward supplies or statement shall be verified by a registered mobile number based One Time Password facility.
698 (88) aenwes <rerrs, [28h ze aPrer aoe
Explanation. - For the purpose of this mie, a Nit return or Nil details of outward supplies or Nil statement shail mean a return under section 39 or details of outward supplies under section 37 or statement under rule 62, for a tax period that has ail or no entry in all the Tables in FORM GSTR-38 or FORM GSTR-1 or FORM GST CMP-08, as the caso may be.”,
4. In the said mules, in rule 80, in sub-smle (3), for the proviso, the following proviso shall be substituted, namely: ~ “Provided that for the financial year 2018-2019 and 2019-2028, every registered person whuse aggregate tummover exceeds five crore rupees shall get his accounts audited as specified under sub-section ($} of section 35 and he shell Gimnish a copy of audited annual acceents and a reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year, electronically through the common portal either directly or throngh a Facilitation Centre notified by the Commissioner.”.
5, in the said roles, with effect from the 2g dey of March, 2020, in rule 138E,after the third proviso, the following proviso shail be inserted, namely:- “Provided also that the said restriction shall not apply during the pericd from the 20" day of March, 2020 fill the 15" day of October, 2020 in case where the returd in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-I or the statement in FORM GST CMP-08, as the case may be, has not been farnished for the period February, 2020 to August, 2020.”.
éJn the said rules, in rele 142, in sub-rule (1A).
fivfor the words “proper officer shall”, the words “proper officer may” shall be substituted;
(8) for the words “shall coramunicate”, the word “communicate” shail be substituted.
7.In the said rules, in FORM GSTR-L,against serial member 17, in the Table, in eolummn 6, in the heading, for the words “Total value”, the words “Rate of Tax” shail be substituted.
&. In the said rules, for FORM GSTR-2A, the following form shall be substituted, namely: - FORM GSTR-2A4 {See rele G0(1}] Details of auto drafied supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-&, import of goods and ipvard supplies of goods received from SEZ wits { developers} Year Month mayee teres, ere 26 err 2021 698 (89) re Hom
2. | ts) | Legal name of the registered person (by | Trade name, if any
PART A {Amount in Rs. all Tables}
3. Jnward supplies received from @ registered person including suppiies aitracting reverse charge GSTIN [Ivade’] Invoice |RaTax | Amount of — [Place [Suppl [GS GST [GST Amend|fan [Effecti of Legal | details te able tax of ty [fR-R- |R-3B iment jperiojve date supplier name bs valu supplyattract {1/5 1/5 filing made, \din [of oc .
(Nam jing eri filingstatesif any [whic \cancell ecf eversind dete (Yes/ fGSTI h 107, NITy Bal Va tegrCen Stal Pte! fe No} IN, — lameniif any ope fe | fue fed tral te/ ks UT) charge | Orhers ded tax fax [UTIs Y/N) tax 1 2 BRB} fF \s jo fle pipe) is 4 [is jie [27 | 18 [18 | 20 | 4, Amendment to Inward supplies received from a registered person including supplies attracting reverse charge [Amendment to 3) Details Revised details IRatTaxa Amountof | Place SuppiGST GST GST Amelfax [Ette of e ple tax of oy |R-3/SIR-1/51R-315 Indi [perioletiv original (% wal SUPP AUT2€ perio filing filing mt [dof |e became DF i Pee id ate. btatishnad prigi Mate vas (Yes b ical of Sretey Rare / No} (GS jrecercar YAN the jatic ) rs} In if Krys Ne. [Dat GST] Trad N | TypDatVelu inte Cen|Stat Ces bE IN efloje e FB rated ral ef Leg tax jtax ber al nan & 1 i 13 |4 § |é |? [8 1@ [41 ji2 ]}3 34 | 45 16 | 47 | 38 | 18 |20 |21 [22 | 698 (90} Rane Warr, Prats 26 aera 2024 5, Debit / Credit notes received during current tax period GST |Trade/| Credit f Debit Note Ratt axa! Place SupplGST GST IGST |Amen[fax Effect?
N of |Leval Details le tie jAmount of of ily [R- -1 R-3Bdment[period lve date suppiiname wale flax suppl wiira (if /5 |filingmadejin of ee V¥ ting |perio filing/statu jf any pwhich cell Jar reverd ale k GSTiamende lation, No, Nothvote Val Inte Ce Stat Ce of (YesiiN, j¢ if any sunplite |ue lgatntr ef ops Slate’ phar No) Other rep [y led pl UT RIT? ye 5) type hax fax [tx YIN | | 1 2 3 fb ls 6 17 |S |@ [ie fl |iz |13 | da ]15 [16 J 17 [18 | 19 20 2 6, Amendment to Debit / Credit notes (Amendment to 3) Details Revised detalis raxal Amount of tax | PlaSupplGS [GS [GS [Amend|Tax [Effecti’ of e ple se fy 'TR-IFR-|TR-jment [peri ve date original wake of lottrac 1/8 |1/5 BB imade lod of _ a $3 hing peri finffilin(GSTI lof pancel Ene Fever hd |g E IN origijation if line Pe idete|stat |Others}inal jany of charg, us reco Stare (Ye ind let [CEES si un Ne) ry iM [DaG8T| Tr] N| N Net DaVa! integr Cen Sta Ce pe jo. {te [IN aij ad | o| ot ® We ated | he! ps Suppl ef & up nan, 6 UT ier | Le ty ply tax.
gal] | pe Ra Te heb 4 § 6 iF & 6 lie litjiz [13 34 [15 fislit [a8 [Fo [26 [21 | 22) [23 | 24 | |
PART B
7. ISD credit received GSTIN Trade/| ISDS invoice! TC amount GSTR-6 iGSTR-/AmendmTex ITC of ISD | Legal |dosum | details (for involved Period 6 filing ent Period [Eligibil name jent ISD credit date = (made, if fin ity details | note eniy) any hwhick Typ] |Der|No|Dat|Integ | CentStaze’ | Cess pene e ale @ |rated | ral | UT g tax tax | tax 1 2 3.4/5 )6)7) 8 9 iad li | 13) [k4 is 16 reyyey] VUIeS, PRA 26 SHIRE 2021 698 (913 & Amendments te ISD credit details Original Revised details Origin | ITC amount [sp [Isp lAmendm [Tax ie ISD Hl ISD invelved GST |GST [ent made [periodlEligibif Document invoice RG |R-G pf tty Details details Peria (filing origin for ki date al ISD record pelt note only) Typis (Dut GSTI [Trad |TypjN [DatIN [Dat|Integrat | Centrptat Ce ep. IN of e | le jo fe Jed Tax | al ef | ss [ISD [Lega Tax | U E T nam Ta eS i |2]3 4 |S jo [7{s [9 {18 2 413 |14 Jas [16 | 18 19
PART. ©
9. TDS and TCS Credit Gncluding amendments thereof} received GSTIN of | DedwetorName) Tax Amount | Value | Net Ameant (Criginal / Deductor/ | / E-Commerce | period of |received //oF | ammount Revised} GSTIN oF | Operator GSTR-7/| Gross supplies | liable | integrated) Central] State E- Name GSTR-8 | value [#4] for pe tax | {UT tax commerce (Original | (Original BES Operates Amended} é .
Revised) } 2 3 4 4 é 7 3 9
9A. FDS SB. TCS =
PART-D
16. Import of goods from overseas on bill of entry Gnelading amendments thereof) ICEGATE Hill of entry details Amount of tax Amended (Yes/ Reference date Nob Port Wo, | Date/Value| Integrated iax| Cess kode , j 2 3) 4 5 6 7 & 498 (92} TRaWET Tay, STE 26 ANT 2021
11. Inward supplies of goods received from SEZ units / developers on bill of entry finchuding amendments thereof) GSTIN of [Trade/ [[CEGATE Bill of Entry details Amount of tax Amended the Legal Reference ec) i Let esf No Supplier frame pa a No. | Date | Vakie sprated Cess SEZ) code tax I 2 3 4 5 6 q 8 5 1g Tustruetions:
1. Terms Used + a, ITC ~ iaput tax credit b. 18D ~ laput Service Distributer 3, Important Advisory: FORM GSTR-2A fs statement which has been generated on the basis of the information furnished by your suppliers in their respective FORMS GSTR-1,5,6,7 and 8. It is a dynamic statement and is updated on new addition/amendment made by your supplier in near real time. The details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier’s date of filing.
4. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate colama will he provided for invoices / documents where euch rate is applicable.
4, "Fable wise imstractions:
Hi.
Table No. and Instructions Heading 3 i. The table consists of all the Invoices Gnchiding invoices on which inward supplies reverse charge is applicable} which have been saved / filed by your received from 4 suppliers in their FORM GSTE-3 and 5, registered person | 4. Invoice type - ;
including supplies a. R- Regular (Other than SEZ supplies and Deemed exports} attra cting Pea b. SEZWP- SEZ supplies with paynient ef tax change co. SEZWOP- SEZ supplies without payment of tax d. DE- Deerned exports e, CBW - Intre-State supplies attracting 1G3T For every invoice, the period and date of FORM GSTR-1/5 in which such invoice has been declared and filed js being provided, i may be coted that the details added by supplier would refiect in corresponding FORM GSTR-ZA of the recipient invespective of supplier’s date of filing. Fer example, ¥ a supplier files bis invoice INV-! dated 10" November 2019 in his FORM GSTR-1 of March 2026, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, ifthe supplier files bis FORM GSTR-! for the month of November on &° March 2028, the invoice will be reflected in FORM GSTR-2A of November 2039 for the recipient.
The status of filing of corresponding FORM GSTR-38 for FORM GSTR-1 will also be provided.
The table also shows Wf the imvoice or debit acte was amended by the supplier and if yes, then the tax period in which such fvoice was amended, declared and filed. For example, if a supplier has Rae teres, rks 26 ST 2021 698 (93) vi filed his invoice INV-1 dated 10" November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSPR-2A of November, 2019. H the supplier amends this invoice in FORM GSTR-1 of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019.
The original record present in Table 3 of FORM GSTR-2A of November 2619 for the recipient will now have updated columns ef amendment made (GSTIN, others} and tax period of amendment as December 2019, In case, the supplier has cancelled his registration, the eflective date of cancellation will be provided.
4 Amendment ie inward supplies received from a registered = person including supplies attracting = reverse charge (Amendment to table 3} i, co r i.
The table consists of amendment to invoices {including invoice on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5.
Tax period in which the invoice was reported originally and type of amendment will also be provided. For example, if a supplier has filed his invoice INV-| dated 10 November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November. 2019. If the supplier amends this invoice in FORM GSTR-!
of December 2019, the amended invoice will be made available in Table 4 of FORM GSTR-2A of December 2019. The original record present in Table 3 of FORM GSTR-2A of November 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019.
5 Debit / Credit nctes received during current tax period i.
i.
iy.
VL VE.
Vill.
. The table consists of the credit and debit notes (including credit/debit notes relating to transactions on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 3.
If the credit/debit note has been amended subsequently, tax period in which the note has heen amended will also be provided.
Note Type:
e Credit Note o Debit Note Note supply type:
co R- Regular (Other than SEZ supplies and Deemed exports) o SEZWP-SEZ supplies with payment of tax a SEZWOP- SEZ supplies without payment of tax o DE- Deemed exports 2 CBW - Intra-State supplies attracting IGST . For every credit or debit note, the perind and date cf FORM GSTR-1/45 in which such credit or debit note has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A- of the recipient irrespective of supplier's filing of FORM GSTR-1. For example, if a supplier files his credit note CN-] dated 10° November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files bis FORM GSTR-I for the month of November on 3” March 2026, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipiont.
The status of fling of corresponding FORM GSTR-3B of suppliers will also be provided.
The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was amended, declared and filed.
ia case, the supplier has cancelled his registration, the effective date of cancellation will be displayed.
G98 (94) IRV Tarr, Los 26 Sa 2071 & 3. The table consists of the amendments to credit and debit notes Amendment to (Gineluding credit/debit notes on which reverse charge is applicable) DebivCredit which have been saved/filed by your suppliers in their FORM GSTR-1 notes(Amendment and 5. ; _ .
t 5) ii. Tax period in which the note was reported originally will also be provided.
? i. The table consists of the details of the JSD inveices and ISD credit ISD credit received notes which have boen saved /filed by an inpet service distributor in their FORM GSYR-6, i. Deeument Type :
o ISD Invoice o ISD Credit Note i, IF ISD credit note is issued subsequent to issue of ISD invoice, original invoice number and date will alse be shown against such credit note. In case document type is ISD Inveice these columns would be blank iv. For every ISD invoice or ISD credit note, the period and date of FORM GSTR-G in which such respective invoice or credit note has been declared and filed is being provided.
v. The status of eligibility of ITC on ISD invoices as declared in FORM GSTR-6 will be provided.
vi, The staws of eligibility of ITC on ISD oredit notes will be provided.
& i. The table consists of the details of the amendments to details of the ISD Amendment to ISD invoices and ISD credit notes which have been saved ‘filed by an input credit received service distributor in their FORM GSTR-6.
9 i. The table consists of the details of TDS and TCS credit ftom FORM TRS ¢ TCS credit GS?TR-7 and FORM GSTR-8 and its amendments in a tax period.
received ii. A separate facility will be provided on the common portal to accept!
reject TDS and TCS credit.
W&l} i. The table consists of details of IGST paid on imports of goods from Betails of Import of overseas and SEZ units { developers on bil of entry and amendment goods from thereof.
overseas on BIE of | 3 The ICEGATE reference date is the date from which the recipient is entry and from SEZ eligible to take input tax credit.
Taiisand developer if, The table alse provides if the Bill of entry was amended. ;
and their respective iv. Information is provided iti the tables based on data received fram amendmetits ICEGATE. Information on certain imports such as courier mmports may not be available,
9.1m the said rales, nFORM GSTR-5, - {in the table.» (ain serial number 2, after entry (5), the following entries shall be inserted, namely “¢a) ARN Auto Populated fe) Date of ARN Asto Populated.”; | (b} in serlanumber10,~ (A) in the heading, after the words, “Total tax liability”, the brackets and words “(including reverse charge.
liability, if any}", shail be inserted;
He VRS, TET 26 SER 2021 698 (95) (Byafier serial number 108 and the entry relating thereto, the following serial number and eniry shall be inserted, namely,- “30C. On account of inward supplies lisble to reverse charge
(4) in the instructions, -
(a) for paragraph 7, the following paragraph shall be substituted, namety:- “7 Invoice-level information, rate-wise, pertaining to the tax period should be reported as under:
Gi} for all B to B supplies Qwhether inter-State or iitra-State), invoice level details should be uploaded in Table 4;
(i.} for all inter-state B to C supplies, where invoice value is more than Rs, 2,50,0004 (B to C Large) invoice level detail to be provided in Table €; and {Hi} for ail B te C sepplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies.”:
(b) in paragraph §, in clause (i), afier the words, “Invoice value is more than”, the word “rupees”, shall be inserted:
{ec} for paragraph 10, the following paragraph shall be substituted, namely: - “10, Table 10 consists of tax Habiligy on account of outward supplies declared in the current tax.
period and negative ITC on account of amendment to import of goods in the current tax period, Inward supplies attracting reverse charge shal! be reported in Part C of the table.”.
10. In the said niles, MFORM GSTR-3A, -
(i) against serial number 4 and entries relating thereto, the following entries shall be inserted, namely: - “Ata ARN:
4(b} Date of ARN?”;
Gi) for serial sumber 6, the following shali be substituted, namely: - Ҥ, Calcaiation of interest, or any other amount iAmoaunt in Rupees;
Sr. BDescrippon Place of Ameunt due (interest? Other} No, supply iStaleIT} Integrated tax Cess 1 2 3 4 fl 5 lL. [interest
2. [Others Total
(ii). for serial number 7, the following shal} be substituted, namely:- 696 (96) Fees) Was, A 26 SETS 2021 “7. "Tax, interest and any other amount payable and paid fAmount in Rupees} | S¥. Na. Description Amount payable Debit Amount paid Integrated | Cess | SY | Integrated Cess tax. tax 1 @ 3 4 5 6 ?
1, | Tax Liability (based on Table 5 & SA}
2. | interest (based on Table 6} 3: Others (based on Table 6}
11. dm the salt rules, in FORM GSTR-9, - G) in the Table, - (ajagninst serial sumber 8C, in column 2, for the entry, the following cotry shall be substituted, namely:- “{PC on inward supplies (other than imports and inward supplies liahie te reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified perind”;
(b) against Pt. V, for the heading, the following heading shall be substituted namely:- “Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period.”;
(iijin the Instructions, -
(a) after paragraph 2, the following entry shall be inserted, namely,- “4. In the Table, against serial numbers 4,5,6 and 7, the taxpayers shall report the values pertaining to the financial year only. The value pertaining to the preceding financial year shall not be reported here.” {b) in paragraph 4, - (A) (B) FY 2018-19", the word, letlers and figures “or F¥ 2019-20" shall be inserted;
after the words, letters and figures, “that additional liability for the FY 2017-18 or in the Table, in second column, for the letters, figures and word “FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word “FY 2017-1 8, 2078-19 and 2019-20" shail be substituted, Reayey Worms, Rom 26 We 2021
(c) in paragraph 5, in the Table, in second column, - {A} against serial number 6B, after the entrics, the following entry shall be inserted, namely: - “For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and bave an option to either report the breakup of the remaining amoutt 43 inputs and inpet services or report the entire remaining amount under the “inputs” row only.”; f iy (B) against serial sumber 6C and serial number 6D, - c) (D} fE} (F) (D after the entry ending with the words “entire imput fax credit under the “inputs” row onfy.”, the following estry shall be inserted, namely: - “For FY 2019-20, the registered person shal! report the breakup of input tax credit a5 capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the “inpuis™ row only.”; D Gi) in the entry ending with the words, figures and letters “Table 6C and 6D in Table 6D only.”, for the letters, figures and word “FY 2017-18 and 2018-19, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20" shail be substitted:
against serial number 65, after the entry, the following entry shal! be inserted, namely: - “For FY 2019-26, the registered person shall report the breakup of input tax credit a3 capital goods and have an option tn either report the breakup of the remaining amount as inputs and input services or report the entire remaining amiount under the “inputs” row onby.”;
against serial number 7A, 7B, 7C, 7D, 7B, 7F, 7G and 7H, ia the entry, for the letters, figures and word “FY 20]7-18 and 2038-19”, the letters, figures and word *PY 2017-18, 2038-19 and 2019-20” shall be substituted;
against serial number 8A, after the entry, the following entry shall be inserted, marely: ~ “for FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on the Ist November, 2020 shall be auto-pogulated in this table.”, against serial number 8C, for the entries, the following entry shail be substituted, nemely:- 806 (7 aga (98) meaudgl eitgh, f4fei 26 STTTE 2oed “Agaregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge baais but includes supply of services reselved from SEZs) received during the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017.";
(d) in paragraph 7,~ {A} after the words and figures “April 2019 to September 2019.”, the following shall be inserted, namely: - “Por FY 2019-20, Part ¥ consists of particulars of transactions fer the previous financial year bot paid in the FORM GSTR-3B between April 2026 to September
2020."
{B} in the Table, in second column, -
(1) against serial number 10 & 11, afer the entries, the following entry shal! be inserted, namely: - “Por F¥ 2019-20, Details of additions or amendments to any of the supplies already declared in the retams of the previous financial year but such amendments were furnished in Table 9A, Table 9B and Table 9C of FORM GSTR-1 of April 2020 to September 2020 shall be declared here.”s (Y) against serial number 32, -
(1) in the entry beginning with the word, letters and figures “For FY 2018- 79° afer the words “for filling up these details”, tne following entry shall be inserted, namely: - “For FY 2039-20, Agerepate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shal! be declared here. Table 4(8) of FORM GSTR-3B may be used for Alling up these details. For FY 2019- 20, the registered person shall have an option to not 81 this table.”;
(23 in the entry beginning with the word, letters and figures “For PY 2017- 18 and ending with the words “an option te not fill this table.”, for the letters, figures and word “FY 2017-18 and 2018-19”, the letters, figures and word “PY 2017-18, 2018-19 and 2619-20” shall be substituted;
gp against serial aumber 13,~
(1) in the entry beginning with the word, letters and figures “For FY 2018- 19° after the words, letters and figures “in the annual retum for FY 2019.
20., the following entry shall be inserted, namely: - “Lor FY 2019-20, Getails of IPC for goods or services received in the previous financial year bet ITC for the same was availed in returns Filed Hee] Torys, fre 26 Arne 2024 g98 (99) for the months of April 2020 to September 2020 shail be declared here.
Table 4(A) of FORM GSTR-38 may be used for filling up these details.
However, any ITC which was reversed in the FY 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in PY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2828-21."
(2) ia the entry beginaing with the word, letters and figures “For FY 2017-1 8” and ending with the words “an option te not fill this table.”, for the letters, figures and word “FY 2017-18 and 2018-19”, the letters, figures and word “EY 3017-18, 2018-19 and 2019-20” shall be substituted;
(e) in paragraph 8, in the Table, in second columm, for the letters, figures and werd “FY 2017- 18 and 2018-19" wherever they occur, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20" shall be substituted.
12. In the sald miles, in FORM GSTR-9€, in the instructions, - {i} in paragraph 4, in the Table, in second column, for the letters, figures and werd “FY 2017-18 and 2012-19" wherever they accur, the letters, figures and word “FY 2017-18, 2018-19 and 2019- 20” shall be substituted;
(Gi) in paragraph 6, in the Table, in second column, for the letiers, figures and word “FY 2617-18 and 2018-19 wherever they occur, the letters, figures and word “FY 2017-18, 2018-19 and 2019- 20” shall be substituted.
13, In the said rules, in FORM GST RFD-O1, in Annexure-1, in Statement-2, in the heading the brackets, word and letters“(accumulated ITC)", shall be omitted.
14. In the said rules, in FORM GSF ASMIT-16, for the table, the following table chall be substituted, namely: - ax [Turnover [Tax Period |Act (Place ly) rom [20 7 otal
15. in the said rules, in FORM GST DRC-01, afler entry (c), for the table, the following table shall be sebstituted, namely: ~ Tax “Sr. | ‘Tax Period _ . ; , | | gte| Pumnover Act @lace of Tax| Interest] Penalty | Fee) Others) Tetal No. From | To Supply) I 2 3 4 4 |6 ? 3 9 16 ib | 12 13 Total 698 (100) sees woes Frets 26 arr 2027
16. In the said rales, In FORM GST DRC-d2, after entry (c), for the table, the foliowing table skall be substituted, namely: ~ “Sr. | Tax| Turnover | Tax Act POS Tax | interes Fenaity | Fee | Othe| Total No rate Perjod {Place of) £ FS Supply} From | To | 1 2 #|3 4 § |6 |7 8 | 19 i] | 42 | 13 Total - a
17. In the said rules, in FORM GST DRC-07, after serial number 5, for the table, the following table shail be substituted, namely: - f. [Tax urnover [l'ax Period a o.
] otal
18. to the said rales, in FORM GST DRC-O8, after serial number 7, for the table, the following table shall be substituted, namely: - “Sr |Pax |Temnover [fax Periad [Act |POS Tax [interest [Penalty [Fee |Others| Total No. [Rate From (To (Place of Supply) i| 2 3 4 [5] 6 7 8 9 i || i | 3 [Fotal f
19. In the said rales, in FORM GST DRC-09, for the table, the following table shall be substituted, namely: - "AcE Tax/Cess | Interest | Penalty Fee Others Toral i 2 3 4 5 6 7 Integrated.
iax Central tax State/UT tax | Cess Total “ Tee Verda, fia ae anne 2024 698 (1015
20. In the said rales, in FORM GST DRC-24, for the table, the following table shail be substituted, namely!
* At Tax | interest | Penalty Fee Other Dues | Total | Arrears i Z 3 4 3 6 7 Central tax State {UT tax Integrated tax Cess *
71. In the said rules, in FORM GST DRUC-25, for the table, the following table shall be substituted, namely:- *Act | Tax Interest | Penalty Fee Other | Total Dues | Arrears 1 2 3 4 3 6 7 Central tax State / UT tax Integrated tax Cesg * By order and in the name of the Governor of Madhya Pradesh, R.P. Shrivastava, Dy. Secy.