Uttar Pradesh Shasan Rajya Kar Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the’ Governor is pleased to order the publication of the following English translation of Government. Notification no.-1365/ XI-2-20-9(42)/17-U.P. GST Rules-2017-Order-
(168)-2020, dated December [+ , 2020. | NOTIFICATION No.-1365/XI-2-20-9(42)/17-U.P. GST Rules-2017-Order-(168)-2020 Lucknow: Dated: December )} , 2020 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no-1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:- Uttar Pradesh Goods and Services Tax (Forty Seventh Amendment) Rules, 2020 Short title and| 1. | (1) These rules may be called the Uttar Pradesh Goods and commencement Services Tax (Forty Seventh Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force with effect from the date of their. publication in the Gazette.
Amendment of} 2. [In the Uttar Pradesh Goods and Services Tax Rules, 2017 rule 8 (hereinafter referred to as the said rules), in rule 8, for subrule (4A), the following sub-rule shall be substituted with effect from 01st April, 2020, namely:- | “(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts. for authentication of Aadhaar number, he shall, while submitting the application under sub-rule(4),with effect from 21st. August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST} REG-01 under sub-rule (4), whichever is earlier.” Amendment of rule 9 In the said rules, in rule 9, with effect from 21st August, 2020,-..
(i) in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:- “Provided that where a person, other than a person notified under sub-section (6D). of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:
Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical |’ verification of the place of business, carry out the verification of such documents as he may deem fit;”
(ii) in sub-rule (2),before the Explanation, the following proviso shall be inserted, namely: - “Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application;”
(iii)in sub-rule (4), for the word, “shall”, the word “may”. shall be substituted;
(iv) for sub-rule (5), the following sub-rule’ shall be substituted; namely:- “(5) Ifthe proper officer fails to take any action, -
(a) — within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under sub-section (6D) of section 25; or
(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or
(c) within a period of twenty one days from the date of | submission of the application in cases where a person does not opt for authentication of Aadhaar number; or -
(d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to | .
have been approved.” Amendment of rule 25 In the said rules, in rule 25, with effect from 21st August, 2020, after the words “failure of Aadhaar authentication”, the words “or due to not opting for Aadhaar authentication” shall be inserted.
Amendment of rule 46 In the said rules, in rule 46,
(1) after clause (q), the following clause shall be inserted with effect from 30th September 2020 namely:- “(r) Quick Reference code, having embedded Invoice Reference Number (IRN) in it, in case invoice has been issued in the manner prescribed under sub-rule (4) of rule
48.”
(2) for the first proviso, the following proviso shall be substituted with effect from 15th October,2020 namely: -:
“Provided that the Board may, on the recommendations of the Council, by notification, specify-
(i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or
(ii) a 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
(iii) the class of registered persons ‘that would not be required to mention the Harmonised System of Nomenclature code for goods or services:”.
Amendment of rule 48 In the said rules, in rule 48,in sub-rule (4), the following proviso shall be inserted with effect from 30th September, 2020 namely:- ;
“Provided that the Commissioner may, on the recommendations of the Council, by notification, exempt a person or a class of registered persons from issuance of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification.” Amendment of rule 59 In the said rules, for rule 59, the following rule shall be substituted with effect from the 1st day of January, 2021 namely: - .
“59. Form and manner of furnishing details of outward supplies.- (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 for the month. or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner.
(2) The registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 may furnish the details of such outward supplies of goods. or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to. as the “IFF”) electronically on the common portal, duly authenticated in the manner prescribed under. rule 26, from the 1st day of the month succeeding such month till the 13th day of the said month.
(3) The details of outward supplies furnished using the IFF, .
for the first and second months of a quarter, shall not be furnished in FORM GSTR-1for the said quarter.
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(4)The details of outward supplies of goods or services or both furnished in FORM GSTR-1 shall include the—
(a) invoice wise details of all -
(i) inter-State and intra-State supplies made. to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakh rupees made to the unregistered persons;
(b) consolidated details of all -
(i) intra-State supplies made to unregistered persons for each rate of tax; and
(ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax;
(c) debit and credit notes, if any, issued during the month for invoices issued previously.
(5) The details of outward supplies of goods or services or both furnished using the IFF shall include the —
(a) invoice wise details of inter-State and intra-State supplies made to the registered persons;
(b) debit and credit notes, if any, issued during the month for such invoices issued previously.”.
Amendment of rule 60 [in the said rules, for rule 60, the following rule shall be substituted with effect from the 1st day of January, 2021, - namely: - “60. Form and manner of ascertaining details of inward supplies.-(1)The details of outward supplies furnished by the supplier in FORM GSTR-1 or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR- 4A and in FORM GSTR-6A through the common portal, as the case may be.
.|(2)The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5. under rule 63 shall be made available to the recipient of credit in Part A of FORM GSTR 2A electronically through the common portal.
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(3)The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal.
(4)The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the common portal
(5)The details of tax collected at source furnished by an ecommerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal.
(6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the common portal.
(7) An auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of -
(i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of furnishing of FORM GSTR-1 for the month; .
(ii) the details of invoices furnished by a non-resident taxable person in FORM GSTR-S5 and details of invoices: furnished by an Input Service Distributor in his return in FORM GSTR- 6 and details of outward supplies furnished by his supplier, required to furnish return for every quarter under proviso to sub-section (1) of section 39,in FORM GSTR-1 or using the IFF, as the case may be,-
(a) for the first month of the quarter, between the day a immediately after the due date of furnishing of FORM GSTR-1 for the preceding quarter to the due date of furnishing details using the IFF for the first month of the quarter; _
(b) for the second month of the quarter, between the day immediately after the due date of furnishing details using the IFF for the first month of the quarter to the due date of furnishing details using the IFF for the second month of the quarter;
(c) for the third month of the quarter, between the day immediately after the due date of furnishing of details using the IFF for the second month of the quarter to the due date of furnishing of FORM GSTR-1 for the | quarter;
(iii) the details of the integrated tax paid on the import of goods or goods brought in the domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month.
(8) The Statement in FORM GSTR-2B for every month shall be made available to the registered person,-
(i) for the first and second month of a quarter, a day after the due date of furnishing of details of outward supplies for the said month, in the IFF by. a registered person required to furnish return for every quarter under proviso to subsection (1) of section 39, or in FORM GSTR-1 by a registered person, other than those required to furnish return for every quarter. under proviso to sub-section (1) of section 39, whichever is later;
(ii) in the third month of the quarter, a day after the due date of furnishing of details of outward supplies for the said month, in FORM GSTR-1 by a registered person required to furnish return for every quarter under proviso to subsection (1) of section 39.” | Amendiment of rule 61 In the said rules, in rule 61, after sub-rule (5), the following sub-rule shall be inserted with effect from the 10th day of November, 2020, namely: - “(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a nonresident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish. a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the twentieth day of the month succeeding such tax | period:
Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:
Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial ‘| year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return. in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth A day of the month succeeding such month.”- Insertion of rule 61A In the said rules, after rule 61, the following rule shall be inserted with effect from the 10th day of November, 2020, namely: - =.
“61A.. Manner of opting for furnishing quarterly return.- (1) Every registered person intending to furnish return on a quarterly basis under proviso to sub-section (1) of section 39, shall in accordance with the conditions. and restrictions notified in this regard, indicate his preference for furnishing of return on a quarterly basis, electronically, on the common - portal, from the 1st day of the second month of the preceding quarter till the last day of the first month of the quarter for which the option is being exercised: .
Provided that where such option has been exercised once, the said registered person shall continue to furnish the return on a quarterly basis for future tax periods, unless the said registered person,—
(a) becomes ineligible for furnishing the return on a quarterly basis as per the conditions and restrictions notified in this regard; or
(b) opts for furnishing of return on a. monthly: basis, electronically, on the common portal:
Provided further that a registered person. shall not -be eligible to opt for furnishing quarterly return in case the last return due on the date of exercising such option has not been furnished,
(2) A registered person, whose aggregate turnover exceeds 5 crore rupees during the current financial year, shall opt for furnishing of return on a monthly basis, electronically, on the common portal, from the first month of the quarter, succeeding the quarter during which his aggregate turnover exceeds 5 crore rupees. .
Amendment of rule 61
11. In the said rules, for rule 61, the following rule shall be substituted with effect from the Ist day of January, 2021, namely: - , “61. Form and manner of furnishing of return.-(1) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may. be, under section: 52 shall furnish a return in FORM GSTR-3B, electronically through the common. portal either. directly or through a Facilitation Centre notified by the Commissioner, as specified under —
(i) sub-section (1) of section 39, for each month, or part thereof, on or before the twentieth day of the month succeeding such month: .
(ii) proviso to sub-section (1) of section 39,for each quarter, or part thereof, for the class of registered persons mentioned in column (2) of the Table given below, on or before the date mentioned in the corresponding entry in | column (3) of the said Table, namely:— Table S. Class of registered persons ‘Due Date No.
(1). | (2) (3)
1. Registered persons whose principal | twentyplace of business is in the States of | second Chhattisgarh, Madhya Pradesh, ; day of the Gujarat, Maharashtra, Karnataka, Goa, | month Kerala, Tamil Nadu, Telangana, | succeeding Andhra Pradesh, the Union territories -|-such of Daman and Diu and Dadra and | quarter.
Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.
2. Registered. persons: whose principal | twentyplace of business is in the States of | fourth day Himachal Pradesh, Punjab, | of _- the 10 Uttarakhand, Haryana, Rajasthan, | month Uttar. Pradesh, Bihar, Sikkim, | succeeding Arunachal Pradesh, Nagaland, | such Manipur, Mizoram, Tripura, | quarter.
Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu. and Kashmir, Ladakh, Chandigarh or Delhi.
(2)Every registered person required to furnish return, under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B. .
(3)Every registered person required to furnish return, every quarter, underclause (ii) of sub-rule (1) shall pay the tax due -| under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06; by the twenty fifth day of the month succeeding such month:
Provided that the Commissioner may, on _— the recommendations of the Council, by notification, extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be specified therein:
‘| Provided further that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commissioner:
Provided also that while making a deposit in FORM GST PMT-06, such a registered person may —
(a) for the first month of the quarter, take into account the balance in the electronic cash ledger.
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(b) for the second month of the quarter, take into account the balance in the electronic cash ledger excluding the tax due for the first month.
(4) The amount deposited by the registered persons under sub-rule (3) above, shail be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed.”.
Amendment of rule 62
12. In the said rules, in rule 62 with effect from the 10" day of November, 2020,
(i) in sub-rule (1), the words, figures, letters and. brackets “or paying tax by availing the benefit of notification no.-KA.NI-2-810/XJ-9(47)/17-U.P. Act-1-2017-Order-
(38)-2019 dated 28 May, 2019” shall be omitted;
(ti)in sub-rule (4), the words, figures, letters and brackets “or by availing the benefit of notification no.-KA.NI-2- 810/XI-9(47)/17-U.P. Act-1- -2017-Order-(38)- 2019 dated 28 May, 2019” shall be omitted;
(iii) in the explanation to sub-rule (4), the words, figures, letters and brackets “or opting for paying tax by availing the benefit of notification no.-KA.NI-2-810/XI- 9(47)/17-U.P. Act-1-2017-Order-(38)-2019 dated 28 May, 2019” shall be omitted;
(iv) sub-rule (6) shall be omitted.
Amendment of rule 67A 13. In the said rules, for rule 67A, the following tule shall be substituted with effect from 15" October, 2020 namely: - “67A. Manner of furnishing of return or details of outward supplies by short messaging service _ facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under 12 section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 or a Nil statement in FORM GST CMP-08 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details. of outward supplies or statement through a short messaging service using the registered mobile | number and the said return or the details of outward supplies or statement shall be verified by a registered mobile number based. One Time Password facility. .
Explanation. - For the purpose of this rule, a Nil return or Nil | details of outward supplies or Nil statement shall 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 nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1 or FORM GST CMP-08, as ihe case may be.” Amendment of rule 80 14 In the said rules, in rule 80, in sub-rule (3), for the proviso, the following proviso shall be substituted with effect from 15" |} October, 2020 namely: - “Provided that for the financial year 2018-2019 and 2019- 2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shail furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the said financial year, electronically through the common portal either directly or through a Facilitation Centre notified by the | Commissioner.”.
Amendment of rule 138-A 15. In the said rules, in rule 138A,for sub-rule (2), the following sub-rule shall be substituted with effect from 30" September, 13 2020, namely:- “(2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Reference (QR). code.
having an embedded Invoice Reference Number (IRN) in it, may be produced electronically, for verification by the proper officer in lieu of the physical copy of such tax invoice.” Amendment of rule 138-E
16. In the said rules, with effect from the 20" day-of March, 2020, in rule 138E, after. the third proviso, the following proviso shall be inserted, namely: - “Provided also that the said restriction shall not apply during the period from the 20" day of March, 2020 till the 15" day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period February, 2020. to August, 2020.” Amendment of rule 142
17. In the said rules, in rule 142, in sub-rule (1A), with effect from 15"" October 2020 -
(i) for the words “proper officer shall”, the words “proper officer may” shall be substituted;
(ii) for the words “shall communicate”, the word “communicate” shall be substituted.
Amendment of Form GSTR-1 18, In FORM GSTR-1,
(i) against serial number 12, in the table, in column 6, in the heading, for the words "Total value", the words "Rate of tax" shall be substituted with effect from 15" October, 2020;
(ii) in the Instructions, after serial number 17, the following instruction shall be inserted with effect from the 10" day of November, 2020, namely:- “18. It will be mandatory to specify the number of digits of HSN code for goods or services that a class of registered persons shall be required to mention as may be specified in the notification issued from time to time under proviso to rule 46 of the said rules.
14 Amendment 19. | In the said rules, for FORM GSTR-2A, with effect from 15" We of Form October 2020, the following form shall be substituted, namely:
GSTR-2A “FORM GSTR-2A [See rule 60(1)] | Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-&, import of goods and inward supplies of goods received from SEZ units / developers) Year Month
1. | GSTIN
2. | (a) | Legal name of the registered person _| (b)| Trade name, if any PARTA (Amount in Rs. all Tables)
3. Inward supplies received from a registered person including supplies attracting reverse charge . :
GSTI [Trad | Invoice R|Ta | Amount — Plac|Sup GS|GS |GS [Ame |Tax[Effec Nof fe/ details jatxab) of tax le of ply TRITR-ITR- ndme'peritive suppliLegal € fle supplattra- [1/5 3B Int ‘od (date er pame ( wal ly |ctingll/S{filinffilinimadelin lof Yale . .
) (Na [reve perg ig {if jwhilcanc me ise jfiodidatelstat any |ch eellati NT D|V Inte Ce Stic Pf - Ichar us (GSTlameon, if oy fatlal grat jntr fat State. (YelIN, Inde any pee jue ed al ¢/s Ty s/ |Otherd | tax tax|U js N) No) s).
iC ta x = 1 2 B456 7|8 |9 {10 ]11)12}13 114 115 |16 |17 | 18 |19 |.20 15 a
4. Amendment to Inward su including supplies attract pplies received from a registered person ing reverse charge (Amendment to 3) 16 Detail Revised details [RalTax Amount | PlacSup|GS |GS |GS [Am/Tax ff sof te abl of tax e of ply TR-|TR-|TR- lend lperiect origin ( fe ‘Sup pattra/5 11/5 BB Ine bd live oy i val ie peri |filin filin nt of dat ment me eve pd fg Syma Origie sf ise datejstat de linallof i char _ us \(G rec ca tate ge (Ye |STIjord inc CY/ s/ IN, ell UD) N) INo) Oth! _ lati ers) on if | an.
Y's INo.DaiGS | Tral N TyD Val Inte (Ce|StaiCe fle TIN] de | 0.| pe at jue grat ntrite/ ss / e ed pl |UT Le tax ltaxitax:
gal na me 1 2 {3 4°65 |6 |7 |8 f1o {11 h2N3 hal qs 16 |17 [18 119 {20 |21 22
5. Debit / Credit notes received during current tax period GS Trad} Credit / Debit R Hfax Plac|Sup|GS |GS |GS |AmelTax Effec TIN e/ Note Details at jabl [Amount e of ply [TR-/TR-|TR-Indm perio {tive of jLega ee jof tax Suppilattr |1/S j1/5BB jent ldin ‘date sup ( al ly acti /perifilinifilinmad Wwhichlof pliernam % te . le ) Na ing od & |g fk, if amen ance me lrev datelstat lany ded latio N otID | Va Int{CeStalC Pf lerse us (GS in, if 0. jot le lat [Iue egrntrte/ les Stat |, YelTIN, any e supe ateal (UT's ¢/U ree - |s/ (Othe ty ly id ta tax T) (Y/ No) irs) pe typ taxlx e N) 1 |2 3 # is 617 Blo LO {11/12 13/14 [15 [16 [17 18 119 | 20 | ar
6. Amendment to Debit / Credit notes (Amendment to 5) 17 Detail] Revised details R{Tax! Amount of | Pl|Sup |GS|GS|GSjAme |Ta [Effec} sof atabl tax. |aclply TRITRITRindmelx tive origin ee © lattra- | | int [per|date al ( wal of tin [1/S|1/5BB Inade fod lof docu ome Su] vlna ment ) pple lper(fili ili (GSTlof jcance y frevejioding Ing IN, _ pri [llatio (Nise | . jdatsta Otherlgin 1 if lamichat| |e fuss) fal fany le |ge (Y rec lof ((Y/ les lord StaN) INO T NDIGS | T] N NNoD|v Inte Ce StiChte/} | y joatiTI | raj o} ote. atial grat intr at esi pe. ¢ N |d!.| tesu fe ue ed al e/ § fry of |e | |t ppl tax jtax|U Sup} / yy iT plie| L| | ptyp ta r je} jee K g al n a m e 12314 15 (6{7 8 9 101112 | 13 114 [1511417 ) 18 [19 20 [21 | 22 (23 | 24 . PART B
7. ISD credit received GSTI |Tradel ISD .| ITC amount GSTR-6 GST en Tax ITC INof | / jISD | invoice | involved Period [R-6 |dment [Perio [Eligi ISD |Legalldocu ; details iling made, din bility namejment | (for ISD ate iifany. jwhich detail) credit amen
9. TDS and TCS Credit (including amendments thereof) received GSTIN | DeductorNa | Tax of Amount | Value Net amou ~ Amount (Original / Revised) 18 S note ded only) Ty |NiDa, N |DalInte| Ce State. Cess pelo|te}o.|tejg | nt | UT rate | ral |tax d | tax tax = 1 2 | 3 /445}6|7/ 8 | 9 | 10 11 12} 13 14 | 15 | 16
8. Amendments to ISD credit details Original Revised rigi} ITC amount ISD [SD Amend [Tax . {TC ISD details al involved GS |GS [ment peri Eligib Docume SD TR-|TR-|made jod tility nt Invol 6 of Details e Peri ffilin origi etail od fg nal (for late reco SD rd credit note only) Ty N [DalGS [Tra |Ty|N|[DalN ID [Integr} CenSta| C pe jo. |te [TIN {de/ Jpe fo. |te jo.jat jated | tral | te| es of iLeg e |Tax | Tax|/ |s ISD Jal U na T me T a x 1 |2|3 {4 5 [6 |7/8 |9{10}11 | 12) [13)14]15 [16 | 17 18 |19
PART- C of me / E- period of] received | supplie| nt Integrate, Centr | Stat Deducto |Commerce |GSTR-71!/ Gross |S liable. | d tax al tax |e r/ Operator /GSTR-| value |teturne | for /UT} GSTIN | Name 8 (Origin d TCS tax of E- os al/ | (Original Commer / Revise ce d) Operator | - Amende d) , | 1 2 3 4 5 6 7 8 9 9A, TDS
9B.
TCS
PART- D
10. Import of goods from overseas on bill of entry (including amendments.
thereof) ICEGATE | Bill of entry details | Amount oftax | Amended Reference Port No, DateValue Integrated) Cess | (Yes/ No) ate ;
code tax i 2 [3/4 6 |7 | 8.
11. Inward supplies of goods received from SEZ units / developers on bill of entry (including amendments thereof) GSTIN |Trade ICEGATE} Bill of Entry details Amount of tax |Amended ofthe [Legal |Reference (Yes/ Suppliermame {date Port No. | Datel Value Integrated! Cess N (SEZ) code| tax 0) 1 | 2 3. 4) 35/6] 7 8 9 10 19 Instructions:
1.Terms Used :- a.ITC — Input tax credit b.ISD ~ Input Service Distributor
2.Important Advisory: FORM GSTR-2A is 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.
3.There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable.
4.Table wise instructions:
Table No, and Instructions Heading .
3 i.. The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers received from a in their FORM GSTR-1 and 5.
registered person including supplies attracting reverse charge b Inward supplies ii. Invoice type:
a. R- Regular (Other than SEZ supplies and Deemed exports) . SEZWP- SEZ supplies with payment of tax c. SEZWOP- SEZ supplies without payment of tax d. DE- Deemed exports e. CBW - Intra-State supplies attracting IGST iii. For every invoice, the period and date of FORM GSTR-1/5 in which such invoice 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 date of filing. For example, if a supplier files _his 20 iv.
Vi.
invoice INV-1 dated 10" November 2019 in his FORM GSTR-1 of March 2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5 March 2020, the invoice will be reflected in |.
FORM GSTR-2A of November 2019 for. the recipient.
The status of filing of corresponding FORM _ GSTR-3B for FORM GSTR-1 will also. be provided.
The table also shows if the invoice or debit note was amended by the supplier and if yes, then the tax-period in which such invoice was amended, declared and filed. For example, if'a supplier has filed his invoice INV-1 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-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 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December
2019.
‘In case, . the ‘supplier has cancelled his registration, the effective date of cancellation will be provided.
4 Amendment to Inward supplies -treceived from a registered person including supplies attracting. reverse charge (Amendment — to table 3)
1.
ii.
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-1 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-1 of December 2019, the amended invoice 21 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.
3 Debit / Credit | notes received during current tax period ii.
iii.
iv.
Vi.
. 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 5.
If the credit/debit note has been amended subsequently, tax period in which the note has been amended will also be provided.
Note Type:
o. Credit Note o . Debit Note Note supply type:
o R- Regular (Other than SEZ supplies and Deemed exports) o SEZWP- SEZ supplies with payment of tax o SEZWOP- SEZ supplies without payment of tax co DE- Deemed exports o CBW - Intra-State supplies attracting IGST . For every credit or debit note, the period and date of FORM GSTR-1/5 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-1 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 his FORM GSTR-1 for the month of November on 5" March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient. | The status of filing of corresponding FORM 22 Wil.
viii.
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.
In case, the supplier has cancelled his registration, } the effective date of cancellation will be displayed.
6 Amendment Debit/Credit notes(Amendment to 5) to ii.
The table consists of the amendments to credit and debit notes (including credit/debit notes 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 note was reported originally will also be provided.
ISD received credit il.
iil.
iv.
vi.
. The table consists of the details of the ISD invoices . The status of eligibility of ITC on ISD invoices as and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6.
Document Type :
o ISD Invoice —o ISD Credit Note If ISD credit note is issued subsequent to issue of ISD invoice, original invoice number and date will also be shown against such credit note. In case document type is ISD Invoice these columns would be blank For every ISD invoice or ISD credit note, the period and date of FORM GSTR-6 in which such respective invoice or credit note has been declared and filed is being provided.
declared in FORM GSTR-6 will be provided.
The status of eligibility of ITC on ISD credit notes will be provided.
8 Amendment ISD received to credit The table consists of the details of the amendments to details of the ISD invoices and ISD credit notes which have been saved/filed by an input service distributor in their FORM GSTR-6.
| 23 9 TDS / TCS credit received i. The table consists of the details of TDS and TCS credit from FORM GSTR-7 and FORM GSTR-8 and its amendments in a tax period..
ii. A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit.
10 & 11 Details of Import of goods from overseas on bill of entry and from SEZ units and developers and their — respective | amendments i. The table consists of details of IGST paid on| imports of goods from. overseas and SEZ units / developers on bill of entry and amendment thereof.
ii. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit.
ii. The table also provides if the Bill of.entry was amended.
. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available.
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ayez 0} a/qIsNa St quaidigas ay} uaiym w o } ayep ay} SI ayep s9UaIaJa4 31VDII) SUL ‘ “J0} payesiauad Amendment of Form GSTR-5
21.
In the said rules, in FORM GSTR-5, with effect from the 15" day of October, 2020 -
(i) in the table, -
(a) in serial number 2, after entry (c), the following entries shall be inserted, namely: - “(d) ARN Auto Populated
(e) Date of ARN F Auto Populated.”;
(b) in serial number 10, - (A) in the heading, after the words, “Total tax liability”, the brackets and words “(including reverse charge liability, if any)”, shall be inserted; , (B) after serial number 10B and the entry relating thereto,the following serial number and entry shall be inserted, namely, - “10C. On account of inward supplies liable to reverse charge 2, * 3
(ii) in the instructions, -
(a)for paragraph 7, the following “paragraph shall be substituted, namely: - | .
“7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under:
(i.) for all B to B supplies (whether inter-State or intra- State), invoice level details should be uploaded in Table 55 .
(ii.) for all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and 33 (iii.) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies.”;
(b)in paragraph 8, in clause (ii), after the words, “invoice value is more than”, the word “rupees”, shall be inserted;
(c)for. paragraph 10, the following paragraph shall be] substituted, namely: - “10. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of amendment to import of goods in the current tax period. Inward supplies attracting reverse charge shall be reported in Part C of the table.” .
Amendment of Form GSTR 5-A
22.
In the said rules, in FORM GSTR-5A, with effect from the 15" day of October, 2020 -
(i) against serial number 4 and entries relating thereto, the following entries shall be inserted, namely: - “4(a) ARN:
4(b) Date of ARN:”:
(ii). for serial number 6, the following shall be substituted, namely: - “6. Calculation of interest, or any other amount =. (Amount in Rupees) Sr. | Description | Place of Amount due No. supply (Interest/ Other) (State/UT) Integrated | Cess _ __tax 1 2 3 4 5
1. [nterest
2. |Others Total
(iii). for serial number 7, the following shall be substituted, namely: - “7, Tax, interest and any other amount payable and paid 34 (Amount in Rupees) Sr. | Description] Amount payable | Debit] Amount paid No. Integrated | Cess | entry | Integrated) Cess tax no. tax 1 2 3 4 5 6 7
1.
Liability (based on , Table 5 &
2. | Interest (based on — Table 6)
3. | Others (based on Table 6) Amendment of Form GSTR-9 23, In the said rules, in FORM GSTR-9, with effect from the 15" ay of October, 2020-
(i) in the Table, -
(a) against serial number 8C, in column 2, for the entry, the following entry shall be substituted, namely: -.
“ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified period”;
(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.”;
(ii) in the instructions, - namely,-
(a) after paragraph 2, the following entry shall be inserted, 35 “JA. 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) after the words, letters and figures, “that additional liability for the FY 2017-18 or FY 2018-19”, the word, letters and figures “or FY 2019-20” shall be inserted;
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 2017-18, 2018-19 and 2019-20” shall be substituted;
(c) in paragraph 5, in the Table, in second column, - (A) against serial number 6B, after the entries, 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 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 “inputs” row only.”;
(B) against serial number 6C and serial number 6D, -
(i) after the entry ending with the words “entire input tax credit under the “inputs” row only.”, the following entry shall be inserted, nainely: - _ “For FY 2019-20, the registered person shall 36 (C) (D) (E) report the breakup of input tax credit as 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 “inputs” row only.”; |
(ii) inthe 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” shall be substituted;
against serial number 6E, after the entry, 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 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 “inputs” row only.”;
against serial number TA, 7B, 7C, 7D, 7E, 7F, 7G | .
and 7H, in the entry, 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” shall be substituted.;
against serial number 8A, after the entry, the following entry shall be inserted, namely: - “For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on the Ist 37 ~ November, 2020 shall be auto-populated in this table.”;
(F) against serial number 8C, for the entries; the following entry shall be substituted, namely:- “Agsregate 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 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: - , “For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR-3B between April 2020 to September 2020.”;
(B) in the Table, in second column, - (I) against serial number 10 & 11, after the entries, the following entry shall be inserted, namely: - “For FY 2019-20, Details of additions or amendments’ to any of the supplies already declared in the retutns of the previous financial year but such amendments were furnished in Table 9A, Table 9B and. Table 9C of FORM 38 GSTR-1 of April 2020 to. September 2020 shall be declared here.”;
(II) against serial number 12, -
(1) in the entry beginning with the word, letters and figures “For FY 2018+19” after the words “for filling up these details.”, the following entry shall be inserted, namely: - | “For FY 2019-20, Aggregate 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 shall be declared here.
Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2019-20, the registered person shall have an option to not fill this table.”;
(2) in the entry beginning with, the word, letters and figures “For FY 2017-18” and ending with the words. “an option to not fill this table:”, 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" shall be substituted;
(IIT) against serial number 13, —
(1) in the entry beginning with the word, letters and figures “For FY 2018-19” after the words, letters and figures “in the 39 annual return for FY 2019-20.”, the following entry shall be inserted, namely:
“For FY 2019-20, 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 2020 to September 2020 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 2019-20 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21.”;
(2) in the entry beginning with the word, letters and figures “For FY 2017-18” and ending with the words “an option to not fill this table.”, for the letters, figures and word “PY 2017-18 and 2018-19”, the letters, figures and word “FY 2017-18, 2018-19 and 2019-20” shall be substituted;
(ec) in paragraph 8, 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 2017-18, 2018-19 and 2019-20” shall be substituted.
Amendment of Form GSTR-9C 24, In the said rules, in FORM GSTR-9C, in the instructions, with effect from the 15" day of October, 2020 - 40 Ns
(i) in paragraph 4, 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 2017-18, 2018- 19 and 2019-20” shall be substituted;
(ii) in paragraph 6, 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 2017-18, 2018- 19 and 2019-20” shall be substituted.
Amendment | 25 | In the said rules, in FORM GST RFD-01, with effect from the 15" of Form day of October, 2020, in Annexure-1, in Statement-2, in the heading GST RFD- 01 the brackets, word and letters “(accumulated ITC)”, shall be omitted.
| Amendment 26. | in the said rules, in FORM GST ASMT-16, with effect from the 15" ver day of October, 2020, for the table, the following table shall be ASMT-16 substituted, namely:- .
Sr. (Tax {TurnoverTax Act POS TaxlinterestPenaltyFee Others|Total INo. [Rate Period (Place From|To lof Supply) 112! 3 |4/slf6; 7 |8{ 9 { tO Jit) 12 | 13 Total Amendment | 27. In the said rules, in FORM GST DRC-01, with effect from the ig of Form. day of October, 2020, after entry (c), for the table, the following table GST DRC- . :
01 shall be substituted, namely: - “Sr, | Taxi Turnover| Tax Act] POS Tax| Interest] Penalty | Fee} Others | Total No rate Period (Place . a . of From | To Supply i {2 [3 a [5/6 |7 s [9 10 nf (1 Total Amendment | 28. |. In the said rules, in FORM GST DRC-02, with effect from the 15" of Form .
41 GST DRC- day of October, 2020, after entry (c), for the table, the following table 02 shall be substituted, namely: - .
“Sr. | Tax! Turnover Tax Act} POS Tax| Interest} Penalty | Fee Others Total No. rate] Period (Place : , of From | To Supply i [2 [3 4 5/6 |7 g [9 10 tijiz |B Total " a Amendment | 29. | In the said rules, in FORM GST DRC-07,with effect from the 15" of Form day of October, 2020, after serial number 5, for the table, the GST DRC- ; .
07 following table shall be substituted, namely: - ‘Sr. (fax (Turnover [Tax Act POS Tax Interest [Penalty (Fee |Others {Total No Rate Period (Place of , . From [To Supply) 1 | 2 3 4 [s[6|.7 g 19 io fail 12 | 13 (Total “.
Amendment | 30. | In the said rules, in FORM GST DRC-08, with effect from the 15 of Form day of October, 2020, after serial number 7, for the table, the GST DRC- ; .
08 following table shall be substituted, namely: - Sr. {fax jTurnover |Tax ‘Act POS [Fax Interest [Penalty (Fee jOthers Total No Rate Period (Placte , From {To of Supply) 1 | 2 3 4 |5[6] 7 8; 9 10 Ji} 2 | \Fotal ‘ Amendment | 31. | In the said rules, in FORM GST. DRC-09, with effect from the 15 of Form day of October, 2020, for the table, the following table shall be GST DRC- ;
09 substituted, namely: - “Act Tax/Cess Interest Penalty Fee Others Total 1 2 3 a | 5 | 6 7 Integrated tax Central tax State/UT tax 42 Cess 43 Total “ Amendment | 32. | In the said rules, in FORM GST DRC-24,with effect from the 15" of Form day of October, 2020, for the table, the following table shall be GST DRC- .
4 substituted, namely: - “Act Tax Interest Penalty Fee Other Total Dues Arrears Lo 2 3 4 5 6 7 Central tax : :
State / UT tax Integrated tax Cess / *.
Amendment | 33. | In the said rules, in FORM GST DRC-25, with effect from the 15 ) of Form | day of October, 2020, for the table, the following table shall be GST DRC- .
55 substituted, namely: - “Act Tax Interest Penalty Fee Other Total ‘ Dues Arrears “I 2 3 4 5 6 7 Central tax.
State / UT tax Integrated tax Cess ” By Order, ‘(Alok Sinha) Apar Mukhya Sachiv