Uttar Pradesh Shasan Sansthapat Vitti, Kar Evam Nibandhan Anubhag-2 Tn pursuance of the provisions of clause (3) of Article 348 of the Constitution. the Governor is pleased to order the publication of the [allowing English wanslation of notification No.-KA.NL-2- 1962/X1-9(42 V1 7-UP.GS'T Rules-2017-Order-¢147)-2018 dated October 10. 2018:- NOTE HO PEON No kK A.NT.-2-1962/XI-9(42V17-UL TAGS Rules-2017-Order-(147)-2018 Lucknow: Dated: October 10, 2018 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services ‘Vax Act. 2017 (L.P. Act no] of 2617) read with section 21 of ihe Utuir Pradesh General Clauses Act. 1904 (U.P. Act nod of 1904). the Governor is pleased t make the following rules with a view io amending the Uttar Pradesh Goods and Services Lax Rules, 2007. uamely :- THE UTTAR PRADESH GOODS AND SERVICES TAX (Twentieth Amendment) RULES, 2018 ‘Short title 1 | (1) “These rules may be called the Uttar Pradesh Cioads and Services | | and I 'Tas (I Wwentien Amendment) Rules. 2018.
commences mort (2) They shall be deemed to lave come inw loree with effect from the | 4th: day af September, 2008 Amendment | > in the Utiar Pradesh Goods and Services ‘Tax Rules. 2017. bereinatter | i He oe ~ | yeferred to as the said rules, in rule 22, in sub-rule (4). the following | proviso shall be inserted. namely:
| | | “Provided that where the person insiend of replyine to the notice | | served urdier sub-rule (1) for contravention ef the provisions ! contained in clausy cb) or clause (¢) of sub-seetion (2) of section 29, | furnisnes all che pesiding returns and makes full payment of the tax | | dues wong with applicable interest and late fee. the proper officer | | shall drop the proceedings and pass an order in FORA GST-REG | 20."
| _ Amendment | 3. ! lu the seid rales. in sue 36, in sub-rule (2). the following, proviso shall 8 rag Ge | be liiserted. manieiv:- | “Provided unit if the said document does not contain all the | | specificd particulars bul contains the details of the amount of tax | | | charged. description of goods or services, total value of supply of Amendment Sin rule 55 Amendment in rule 89 Amendment in rule 96
6.
goods or services ot Goth, GSTEN of the supplier and recipient and place Gf supply in case of inter-State supply. input tax credit may be | aviiled by such registered person.”.
In the said rules. in rule 58. in sub-rule (5), aller the words “completely knveked down ecoralidan’, the words “or in batches or lots” shall be USel ln (he said rules, in rule 89. in sub-rule (E. for clause (i), the following ‘ted clause shal! be substnited. nani:
(i) ib}
(i) ay li the said rules. ta rule 96, for sub-rule (10). the feliowing sub-rule shall be substiiuted and be deemed to have heen substitumed with effect *() “Adjusted ‘Potal Purnoyer” means the sum total of the value oi- He Turney in a Site or a2 Union territory, as defined under clause C112) of section 2. excluding the turnover of services: aud the turnever of vero-rated supply of services determined in terms oF clause (D) above and non-zero-rated suppiy of services. excludingthe value of cNempt supplies ofher than zero-rated supplies:
wi tie umiover of supplies in respect of which refund is claimed under sub-rule CHA) oc sud-rute (4B) or both, if ang. during the relevant period.” from the 23° Qetober, 20] 7 namelv:- “(LOD Uhe persons Clanming refund of integrated tix paid on exports of veods or services should mot hase -
(a) received supplics on which the benelit of the notification No.
KANL-2-1696 X1-9(49)17-LLP GST Rules-2017-Order- (71 }-2017. dated the 16" November, 2017 or notification No.
KANL-2- 1663) X1-9(15)/17-U.P. Act-1-2017-Order-(73)- Noverber. 2017 issued by U.P.
Geveranent or notilicaiion No. 41/2017-[ntegrated Tax 2017 dated ie 16" y" ru (Rate) dated the 23" OQeioher 2017 published in the Gazette of dadia, Extraordinary. Parl If Section 3. Sub-seciton (i), | | | Amendment in rule 138A Amendment in Form GST REG-20 | i vide number GAS. 1321 (6). dated the 23" October, 2017, issued by Government of India, lias been availed: or
(bh) availed the benefit under notification No. 78/2017-Customs, 3" October, 2017 published in the Gazette of India. Fxtraordinary. Part Hl. Section 3, Sub-seetion (1),vide number G.S.R 1272(h) dated the 13" October, 2017 or notification No, 79/2017-Customs. dated the 13 October, 2017 published in the Gazette of india, Extraordinary, Part H, Section 3. Sub-section (i)aide number G.S.R 1299 (12). dated the 13" October. 2017."
dated the | In the said rules. in rute I38A. in sub-rule (1). aiter the proviso the following previso shall be inserted. namely: - “Provided further that in case of imported goods. the person in charge of s couveyance shall also carry a copy ef the bil of entry Bled by the importer of such eoods and shall indicate the number and date of the bili of entry in Part A of FORM GST EWB-OL".
~/ In the said niles, for FORM GST REG-20. the following FORM shall _ be substituted, namely:- “FORM GST REG-20 {See rule 220-43} Reference No. - Date - To Namie Address CS TINS UTS Show Cause Notice No.
Date- Order for acoppiiy the proceedings for cancellation of repistadion Amendment | | in Form GST | ITC-04 i ow, | t | | ‘This has reterence to your reply filed vide ARN -----~---- dated ----- an response to the show cause notice referred to above. Upon consideration of your reply and/or submissions unmade during hearing. the proceedings imitated fur caneellation of registration stands vacated for the lollowing reasons:
<e LON [SU af The above referred show cause notice was issucd for cuninaycntian af the provisions of elause (b} or clause (c) of sub-section (2) of section 29 of the Uttar Pradesh Goods And Services ‘Uux Act, 2017) As you have filed all the pending returas which were due on the date of issue of the aforesaid notice. wu have made full payment of tax along with applicable interest wid late tec. the proceedings imitiaed for cancellation ol registration are liereby drepped.
Signature ~ Name of the Officer> Designation Jurisdiction Place:
Date:
In tie seid rules. Gor SORE OSE POC-04, tie following FORM shall i be subsuitided, aunely:
Details of goods/capital puods sent to job worker and received back L. GS'TIN -
(a) Legal name - od (b}) Prade name. i aia
3. Period: iJucrter - Your =
4. Details of inputs/eapital goods sent for job work (includes inputs/capttal goods directly sent to place of business /premises of job worker) GSTIN | Challan | Challan | Poscriptivtl | Mo | Quantity /Statein | No. date ofgoods | valuc case of | | unregistered | | ; : , job worker | | i i | | ?
: lee fT « 7 b - ] 1 2 4 i si & | Ff | | i | : | :
t ae -t | ‘ 1 tye ro oH j Faxable [Type of Rute of tax (%) — goods 7 bo Se (lapats Central) State’ | Integrated | Cess Va lax lax icapital UT tax!
gods) ; :
| crs & 9 10 | | 12
2. Details of inputs/capital goods received back from job worker or sent out [rons business place of job work (A) Details of inputs/ capital goods received back [rom job lor job work: and losses and wastes:
1 Gsrin’ — | Challa | Date of Static of job | on No. | challan sworkerif | issued | issued | unregistere | by job | by job id ‘worke | worker / rie uridet pounder | whicl | which | goods i goods | haye , have been | , been received | receiv | back | ed : : back | : \ l (B) Description | VOC | Quantity | Original Original | Nature of goods : challan | chaltan | of jah ' : : i | Ma, thate work | 1 under under j done { | * ‘ | :
| 1 j Which jwhich | by job e rouds | zueds + worker l have have i 1 heen been | i | sent lor | sent for | i job » job | | i work svork , 1 t ; f { t | | | i | | ! | | ! ' i | i ; | i . 16 i* xs" Ju ‘ i i ' | such goods were originally sent for job work: and losses and wastes:
i GSTIN! | Challan | , State of job | No. challan worker if issued Issued Date of Deseription | Lac Dofsoods | | | (Quantity | challan : oO, Original | Original : ‘ md : l a i I Details oF inputs / capital goods received back from job worker other than the job worker Nature | v8 j challan | of job hale: | work | worker to whom such goods were sent Losses & wastes | | UC | Quantity | | | i i i 1 i t i scheme to whom sosses & wastes J | lnregistered | by job | | by job i under | inder | done | UOC | Quantity | | worker | worker; which which | by job | under [under | repeds nade > warker | | | which | which | have | have | | goads + woads j Oyen » heen | | have have | | seat for | sem for i | i been been + job | job | | received | received | | work work | | back back | i | | | | I | 2* BY Is a pm tee | | | | Po | | _ (C) Details of inputs/ Capital goods sent to job worker and subsequently supplied from premises of job worker: and losses and wastes:
Eien 7 Ot . wee i ae [ pepe = = aoe ‘a ie it Tee, | GSTIN + Inveice Invoice Deseripuion | COC | Quanlily © Origanai | Original | Nature | Losses & wastes | State af job | No. in date in: of souds : ivballan i challan | al job | worker if | case cuse : | ne. \ date | work ‘unregistered | supplied | supplied + unider | under dane j a ms t 7 . ; j cae | from irom i » which | which | by job | UQC | Quantity | premises | premises ' | . vouds | goods — | sworker | liga . | i t j | of job afjab i have | have | | | > worker worker 3 ; 1 been been :
issued issucd i | j sent for | semt for | | | | | . i by the bythe | | i , job job ' | | Principal | Principal | | lawork =} work !
i ' ; 1 i | i gts iia i | nd 3 4 ; i 6 iF §* i9 110 Il i 1 \ 1 , 1 ’ i { ‘ | eee ae i { t | i ' i \ | i \ | ‘ i t t ; ! | 4 ieee Instructions:
1.) Multiple entry of items for single challan amy be fifled.
2. Columns (2) & (3) in Pable (A) and ‘Vable (13) are miaumdatory un causes where fresh challan are required to be issued by ihe job worker. Otherwise. columns (2) & (3) in Table (A) and Vable (B) are optional.
3. Colunms (7) & (8) in Vable (A). Vable (3) and Vable (C) may nor be Filled where one-to-one correspondence between goods sent lor job swork and goods reecived back after job work is not possible.
6. Verification T hereby solemnly affirm and declare that Ge information given hereinabove ts trac and correct to the best of my knowledee and belief aud nothing has bee concealed there from Signature Place Name of Authorised Slenatory 2.00.0...
Date Designalen ES cecassmuswrenntere "3 insertion Gf FORM 1g, - fil the said oles. alter PORM GS'TR-8, the following FORMS shall be GSTR-9 nee iserted. marnely:- ec 2 vs nnn “FORM GSTR-9 (See rule $0) Aunual Return | Financial Year 2 | GSTIN .
3A | Legal Name ;
3B | Trade Name Gfanyy | (Amountin inall tables) | 2h, Ae s | : mereeneres Nature of Supplies Vasuble Value | Central | State Integrated | Coss | Tax | Tas ‘Vax t l | | | i i Tan | f | j | 3 i 4 5 | 6 : 4 TD § ‘of advances, , inward ant init ard supplies on whith by is pay able as declared in returns filed during the financial year Supplies made to un-registered i - | aN A persons (B2C) | | . - . | Supplies made to registered persons, ” | | | (B2B) | { Zero rated supply (Export) an | ; | oo] ic payment ol tax {except supplies wa : 1 1 | SEZs) — § nD Supply to Sl “4son paymern or ins | ' ; | — ' | E Deemed Experts | ; i | ~ | Advances on which tax has becn — | | F paid but invoice has not been issued | ; i ! !
i (not covered under (A) to (LL) above) | ' l Deccan peta ete eee bese 4 ;
Inward supplies on which tax is w be | t I | paid on reverse charge busis H a N oe ; § DOA i | B | i + | | ia Ry eyo ' | i M |s Sui- total (l to Li Zero rated supply (Export) without — J Sub-total (A to G above) | dimes —-| ' Credit Notes issued in respect ol transactions specified in(3}ie (Ei; | ) above (-) Debit Notes issued i respect of | transactions specified in gird | above (") 1 — woe | Supplies «tax declared through » Amendments (=) Supplies “tax redieod throes | Amendmenis (- ) » Supplics and advances on whieh t [ is lo be paid di: 7M) above | year payment of tax ; Supply to SEZs without pay ment of lax ' Supplies on which tax #6 vo he paid | by the recipient on reverse cigrge basis : ‘ (i i Se a h - Non-GST v supp T Sub-total {A to F above) Credit Notes issued inn respect of transactions specified in A to F above (-) p e e c e e ce e M o b o M B Debit Notes issued in respect of transactions specified i in A to F above (1) | ' Supplies d declared through | Amendineuts (--) | Supplies reduced throug Amendments (-) Sub-Total (EE to K above} | Turnover on which tax is mot to be i paid (G4 Labove) Pe sssscpas i eireiaertaiaastns ei i Total Curnever (including | (4N 1 SM -4G above) | Description 1 any entra), Stato j ' I 4 t | Tux | li 1x 2 ete Tas “Details of Outward : supplies on Gn which tay is not payable as declared in veturns filed during the financial Cess — Beetle meee acl ond 6 1 6 _____ Details of ITC satel as declared in returns filed during the financial year _ . x “Total amount of input lan credit avitiled through FORM { | | | | GSTR-3B (sum total of Table 44 of FORM GSTR-3B) | “Autos | <Autae | <Auto™ » <Aulo> | {Inward supplics (other than imparts | hy ypuls \ i 8 and inward supplies liable lu reverse re apitul Guadks ; | i charge but includes services received | _ _ ; i from SEZs) Inpat Services i 7 Inward supplies received tron | “Fuiputs | \ \ c | unregistered persons liuble ly reverse Capital Guods | : charge (other than Babovgjon which wey \ | tax is paid & PVC avaiied i -fnput Services | ' inward supplies reecived fram ' diputs : | I registered persons Hable to rey grse Capital Gaus mo D | charge (other than B above) on I; ass | : :
which tax is paid and [TC availed Input Serv ices i : :
ctl bog ny scence j ww ay Import of goods | ( iniclading sup optics ! Teipuis :
1 . from SE 7s) is ' a |b} | Capival Goods: _— | : | | : Import o's services 8 (c schuding.| inward supplics frau :
| Shs) e 4 _ G | Input Tax credit eel from ISD i | 1 oy Amount of ITC reclaimed (other than B above) under the: :
_provisions ofthe Act ' | Sub-total (B to H above) t | ee! | Difference (7- A above) ey =< | ' i one - +a i iin “Transition Gredi through PRAN-i Ginchatiag revisions | ' i i 1 [Hm a | | bee | | |. } ‘lransition Credit through PRAN-H ; { !
‘ i | j = M Any other ITC availed but nat specilied above : i | i NN | Sub-total(KteM above) | gf Lol 1 C availed (4- N above) a 7 ——— J 7 Details af ITC Reversed and Eachimible PP Ci as s deck wed in in retr ns Tiled dur ‘ing ‘the Tnanctal year ~ a 3 TAs per per Rule 37. es | ee pe mint ae te ey i te ; B ? Asper Rule 39 \ : 1 | ¢ | Asper Rule 42 | :
bw ev rer a : ' t | op As per Rule 43 : | | mae t 1 is As per section 17(5) ; | : | seen cele ees eee gee ecm 4 ‘ ie | Reversal of TRAN-I credit : ; i ear ; an eter eas eer eco ‘ 4 -— Pes Reversal of TRAN-I! credit ' | | i See) Pa Speer i | i =e!
H Other reversals (pL. specify) : | , asses Ws =e Sues : ' : SE } Total ITC Reversed (A to] | above) | ' | * —— ai aie : ne . \ ia i } Net I71C Available tor Utihzation (60) - 71) | | | 8 Other PPC related information, : ee | : A a le 3.& 5 thereon) <Auto> | ZAiitos <Auto> | “<Auto> 3 un total of 6B) and GU Lrabove <Auto> j 4 pte anions i | ‘Total PPC to be lapsed te current Haniel: sear | t . i | | | stevens. | on | K {her ed) eALIO> | <hulo> » <AULO> <Auto> poate | . - - pele et SIMMNIED: mete REREeeenel rs p— -— —- -- ~ si ste. hemi seated: | ca ca eats 1 Deseripuion | Fas Payable | Paiduhiroupdh cash | Paid thrauel [FC ' | é . = ee : ss | | Cenual | State Integrated | Coss | “aie: oe | | i j bax j bax! Vax | | ) - ou | oS i tik | ' i i ; i) i : , od = ) ; 7 | ' ‘ = | : , ‘ . | » i t Integrated ‘Tax | i i | 1 es ee ee ' 1.- ooo ! 1 Central lax : ' i ) StateUT Tax | j 7 i | Cess ~ — i | | ' Interest — | | - | re 4 inane Late fee | | eae _— Ls cceeesssainie assent | Penalty | !
bse aa Se | ie aR NER — | Other | [ i t ha lay: a 1 \ Description | lusuble Value | Central P “Stale : i Coss | ' I ("Fax 7 Vans i | I ul ' : THA | ! , 3 1 6 —_—_ ee ee ! i | Supplies © tax declared Unrougit | :
/ 10 ‘helt Amendinents (+) (netof debit notes. | J | - _SRSSES 14 a peices i ‘ i ais i Supplies ‘tax reduced throuzh | : i I Amendments (-) (net of credit noies) | | f ! ‘ } a es a le pp reg os oo — - . ‘ 4 Reversal of TPC availed durine | 12 | previous financial year : i | TC availed forthe previous “ oO | 13 | finaneial year | | ; i bau = SERN z 1 i i 4 IPC on inward supplies (ouier than imports and inward : supplies liable to reverse churge but includes services | ‘ ' (| received from SEZs) received during 2017-18 but availed during April to September. 2018 | i | |. nes ene eee = iv | i | D Ditterence [A-(B+C}] : IVC available bur not aviniled (aut ohhh ~ ; i | TPC available but ineligible (out of D) a: ;
+ pe eet tee a cee . a ' IGST paid on import of woods Giseluding suppligs fram | i re * t G $i) , | - Sef ca ara eR pee a aE ; \ IGST credit availed on inport of goods (ay per GL) ' ; | Above) <AUlo> | ;
Difference (G-H) ' i i ee os ae ef \ ‘ ' IVC available but not availed on iniport els te vuai tty _Ditherential tax paid on aecount of declaration in 10 & Lh above t sai a i _ Deseription | — Pasable Paid I | Fintegrated Tax | | nese dee ee ee - { j * a | | ‘Central Tax 'StatoUl Tax Interest 7 Bi reoeererrtl eee once opens Ba mrtg meh ct Im Coss. Interest; Penalty Late Fee / litegeated Lax 3 t Others ‘Central TS Details — | Tax | aay 2 i i i 1 8 | | Total | - 1 A | Refund :
= i i. —.. claimed | Total | B Retind sanctioned . Total ; CC Relund | Rejected ! Total D | Refund | Pending 1 . Pou i ok demand of | | dases | Tota! 1 | lanes paid | | of inrespect | | of k | | above ‘Total demands G pending t outork above | ee “p a a 1 ‘ie 7 ui | Details TTasable Value [ Conual 1 State | Integrated Cess 1 bax | Van’, ‘Tax hou | - | sepa el a in a | | Supplies reecived trom Composition ;
A {taxpayers ere ee ee ee see ee ' i i . { BY Deemed supply under Section bys, : ! ; | | Goods sent on approval Iasis ben nat | ;
c earned iJ ] lasabie Rate of Las Stare. Integrated: | Cess Value » Vth 3% “Tux ; ; UWL i a | 2 1 3 | ‘| | 4 t g 9 : 1 : ' | I i ' , proses, A i i, i at sana F | is a ce ame maa | LISN | Cit Fotak ¢ fusxuble Raieal Tax § Central Shute lnlegrated + “ade | anit | Johie Ye Yi ay Code | Quantity | Vohuw | aN ¢ ; Tas Coss | | ee | | \ i : Haas | . | ; 4 2 . ) F | : | @ | ry 8 | 4 i ' | | | | fie career creche enatbeets | pestle su ticesite i a on eT stent tee eo a | i Deseriphan Payable Paid i 7 { ; 4 3 L A Central Vax d | “yy f State Fan ;
5. Verification:
[ hereby solemnly affirm and declare that the information given herein above is true and correet to the best of inv knowledge and belie! and nething has been concealed there from and in ease ol any reduction va caucaat lax linbiligy ie benelit thereod has been/will be passed on to tie recipient of suyayyhs
7. Sivuature §. Place Nae oF Authorised Signatory
9. Date Designation / Status Instructions: - L, Torms useck GS TEN: Cidols and Services Vaux Identification Number b. Uae: Cat Quanity Code ce. LISN: liarmonized System of Nomenclature Code
2. ‘Vhe details for the period bets ccm July 2017 10 March 2618 ave to be provided in this return.
3. Par tH consists of the details ofall oubward supplies & advances received during ihe lnancial year for which the annual reture is filed. fhe details filled ia Part IL is a consolidation of all 12 the supplies declared by the taxpayer in the returns filed during the financial year, The fustructions 10 TY) Part Hoare as leliows:
) lable No. . Instructions 4 . Agprevate value of supplies made to consumers and unregistered persons on which tax has been paid shall be declared here. Uhese will include details of supplies made through }-Commbicree Operilors and are to be declared as net of credit notes or debi notes issued in Uhis regard. Table 5. Table 7 along with respective ainemdinents i Pubie voand Vable $0 of 1 ORM GSTR-1 may be used for Filling up Uiese details.
4B Aggregate value ol supplies made to registered persons (including supplies made to ULNs) on which tax has been paid shall be declared here. ‘hese will include supplies made through F-Commeree operators but shall not include supplics on which tax is to be paid by the recipient on reverse charee basis.
Details of debut arg credit notes we fo be inciuittaned seperately. “Table 4A and Puble 4C of FORM GS TK-T ann be used for filing up these details.
Ageregate value of exporls (except supplics to SEZs) en which tax has been paid shall be declared here. Vuble 6A of FORM GSTR-1 may be used for tilling wp these details, 49 Agpregate value oF supplicy is Siés on whiel lax has been paid shall be = declared here. table 613 oF GS Tis. bmay be used for filling up these details, Aggregate value ol supplies fi Gre nature of decined exports on which tax has been paid shall be declared here. Table 6C of FORM GSTR-1 may be used for Hiking up these details. | 4h Details of all unadjusted advances Le. advance has been received and tax has been paid bul iavoies has not beer issucd in Uae current year shall be declared -here. Vable TEV of ORM GSTR-tainay be used for tiling up these details. | 24 Ageregale value on ail inward stpplies (including advances and net of credit and debit notes} or which tax is ti be paid by te reciment (ieby the person filing the aunuel reiurm) an reverse charge basis. Vhis shall include supplies received from registered persons. unregistered persens on which tax is levied on reverse charge basis. Chis shail also include avgregate value of all import Ly ~ of services, Table 3.1 {d) oF FORM GSTR-315 may be used for filling up these details, | idl i Aggregale culac of credit nutes issued in respect of 1) to B supplies (4B).
exports (4C}. supplicy to Sti4zs (4) and deemecd caports Clif) shall be i AK & 4] Ln _ 4) 5d & SK declared here. Vabie GB er ROK GS UR-L mas be used fur tilling up these | dctails, Agprogate valuc ol Jelut doles issuad in respect of Bo to Bo supplies (4B).
experls (dO). supplies to Si’ (43) and deemed experts (4b) shall be declared here. Table 91s of FORM GSTR-} may be used for filing up these details.
Details of uiciinents made cs to suppiies GHB exparts (4C). suppiies to SEs (20) vad leer + tpaatis ¢ be pera pete (abs } refund vouciess shall be declared bere. Tuble YA anc Table 9C of FORM iS TR-Pmas be used tor Hllias wp these dutai Agerevate value of exports (except supplics ta SEs) on which tax has not been paid shall be declared here. Fable 6A of FORM Gis TR-1 may be used for filling up these detuils.
\epregate vais of suppdics to S175 an whieh tux has net becrt paid shall be ileclared here. dable Git or GS id i-t may be used For filling up these details, Ageregate value of supphes amade lo regisvered persons an which lax is payable by the roeipicat on reverse charge basis. Details of debit and credit moles are to be mentioned separuely, Table 4B of FORM GSTR-1 diay be used for flag ap diese dette Ageregale value ol eseninicd. Ni! Rated and Som-Gs'b supplies shall be declared here fable 6 af PORT OSUR-E may be used for filling up these detaiis. Vhe value ai tno supply” shall alse be dechuwred bere.
/ANgeprepale: value oa! credit moles issued im respect Of supplies declared in SASBSC, 51, Sis and SP shall be declared here. Table 96 of FORM GS'TR-1 ‘nay be used for filling ip these aeuuls.
Agerepate vile ul debit notes issued in respeel of supplics deelared in SALSB.SC S12. SE vie St shad be dechaured lere. Vable 96 of FORAT GSTR-| mmay be used for Wine tp these details, Details of aneadment: meade wo exports (cNeepi supplies to Si/s) and supplies to SEZs on which bis tus ace been pail shail be declared here. Table 9A and Vabte 9C oF POR GN THe b aay be used fer Gilling up euese details.
‘Total turnover including the sun ofall the supplies (with additional supplies and amendingiis} wn wih tax is payable aid tax is nol paveble shall be declared here. Mhis sill sho fH chide ameuut oF advances on whieh lax is paid but tivoices have oat been feuet in the curvcnt sear. However, this shall uot fod totes ty and 1 ' | | | binclude the asperegate value of inward supplies on which tax is paid by the recipient (ic. by the person Gling the annual retumy on reverse charge basis.
Part TH consists of the details oF all input tas credit availed and reversed in the financtal year for which the annua! return is Aled. Phe instructions to Gl] Part [1] are as follows:
‘Table No. . Instructions | ‘ | OA © Votal tuputtas credit availed ia lable 4A of FORMGSTR-313 for the taxpayer | would be auto-pUputated here.
| :
68 “\geregate value of input Gix credit availed on all inward supplies except these | Bree on which las is payable on reverse eharee basis but tucludes supply ol services received from SEZs shall be declared here. It may be noted that the total ITC | Fable 4(A3(3) oF PORN GSTR-3B may be used for filling up these details. i availed is to be classified as PPC on inputs. capital goods and input services, | | > This shall not inelude (lO which wos availed. reversed and thea reclaimed in “the FVPC ledger. This is to be declared separately under 6c) below, 60 . Aggregate value of input tax credit availed on all inward supplies reccived Irom unregistered perseus (ather than import of services) on which tax is : pavable on reverse charee basis shall be deciared here. ff may be noted tat the | » total PPC availed is to be classified as TEC on inputs, capital goods and input | | services. Table 4(A 3) of FORM GSTR-3B may be used for filling up these details.
Avgeregate value of miput tas credit availed on all inward supplies received | from registered persons ou which tax is pavable on reverse charge basis shall | be declared here. fe may be noted that the total 11C availed is to be classified as FEC on inputs. capital goods and input services. Table 4{4A}(3) of FORM | OSTR-3B may be used tor filing up these details.
| olf Details of put Ges credit availed on import of gouds dicluiding supply of goods reeeived from SEZs shal! be declared ticre. Ttmiiy be noted that the total VPC availed ts to be classified as TPC on inputs and capital poods. ‘Table HAY) OF FORM GSTR-SI uty be used for Gling up these details.
Hetails of input tux credit availed on import of services (excluding inward supplies from SEZs) shail be declared here. Vuble 4(A)(2) of FORM GSTR- 31 may be used for filling up these details.
OF Agerevaic vabuy al tuptil tax credit received from taput service distributor 6tl 6J “shall be dectared digre. fable WAg¢4) of FORM GSTR-3B may be used for fling up these deisiis Aperegate vadue of input tax credit availed. reversed and reclaimed under the provisions of the Act shall be declared here.
‘The difference between the tatal amount of input tax credit availed through FORM GST R-313 and input tax eredit dectared In row 1 to HL shall be declared here, Ideally. this amount should be zero.
Details of transition credit received in the elecuroniec credit ledger on (ling of 2 FORM GST PRAN-L incuba revision of UK AN-L gwhelher upwards or downwards). Fans shall be dechired here.
Details of uaunsition eredit received in the electronic eredit ledger aller ling | of FORM GST TRAN-I! shall be declared here.
| Details of T/C availed but net covered in any of heeds spevified under 6B to
7B.
1, | and OL, above shall be declared hers, Details of PPC availed through FORM FPC- Ol and FORM PPC -O7 ta the fusaueid vear shall be declared here.
Vetails OF input tax credit reversed due to melipibility or reversals required under rule 37. 391? and 43 ofthe CGST Rudes. 2017 shall be declared here.
Vhis column should also contain details of any input tax credit reversed under secon 1763) oF the CGS) Ack 2007 and details of ineligible transition credit claimed under FORM GST PRAN-] or FORM GST TRAN-LL and then subsequently reversed. Table Hii of FORM GSTR-313 may be used for filling up these detatis. Any PEC reversed through PORME TPC -03 shall be declared i ip Til The total credit asailable ior mawurds supplies Cather than imports and inwards supplies liable to reverse cliares but ingluces services reevived fram SH/s) received during 2017-18 and retleeied in FORM GSTR-2A (table 3 & 5 only) shall be aulo-populated in this table. his would be the avereeate af all the Mmpul tax credit that has been deelwed by the corresponding suppliers in their FORM GSTR-L Phe mapul tix cred as dhedarcd oe Table 63 anki Obl shall be aulo-populaicd ) here, Aggregate value of iuput tux credit availed on all inward supplics (except those on which tix is pavable un reverse charge basis but includes supply of | services received Tron SEZs) reecived during July 2017 to March 2018 bur credit on whieh was availed beuseen April to September 2018 shall be ; declared here. Table 40445) of VORM GSTR-3B nity be ased for fling up
6.
| these details.
8E&8E > Aggregate value of the input tax credit which was available in FORM GS'TR- 2Adable 3 & 3 oniy) bat vol availed in any of the FORM GS TR-3B returns shall be declared here, Phe creda shall be clissificd as credit which was | available und not availed Gr die credit was mat availed as the same wits i ineligible. The stam told of bor the rows should be equal to difference in 8D.
seregate value of IGS) paid at the time of imports (including imports from SEZs) during the financial scar shall be declared here.
| 8k Phe (owl input tos credit whack shall lapse for dhe currcul Jinancial year shall 8G | As 8H] ‘The input tax credit is declared in Fable 6b shall be aute- populated here.
be computedt in this row.
Part IV is the actual tax paid during the financial year. Payment of tax under Table 6.1 of FORM GSTR-3B may be used for filliag up these details, Part V consists of particulars of transactions for the previous finaneial year but declared in the returns of April to September of current FY or date of filing of Annual Return for previous financial year (or cxaapie ine the aienal return for die PY 2077-18, the transactions declared in April to Sypusmber 2008 for die FY 2UL7-28 shall bo declared). whichever is earher. Phe instructions te Gil Past Voare as bathows:
‘Lable No. | Instructions 1W& 11 | Details of additions or amendments to any of the supplies already declared in | the returns of the previews Himuscial your but such drmendinents were fumnished sin Vable 9A. Pable Gi) cad fable vo af FORSNEGS LR-b of April to September Col the current (inarsial year or chite of Ailing of Annual Meturn for the previous Ginancial yeur. whichever is cartier shall be declared tere.
Agercgate value of reversal of TPO which was availed in the previous ‘financial year but reversed da returns filed for the months of April toa | September of the current Hnenciel year or dau of filing of Annual Return for P previous finaichil ver. whichever is eurlicr shall be declared here. “Table 4B) OF FORM GOS ER S16 rcs ae used for filing up these details.
Details of PEC for goods or services reeeived in the previous fiaanciadl year but (PC tor the same was availed in returns filed jor the months of April to ar ) ; September of the current financial year or date of Oling of Annual Return lor the previous financial vear whichever is earlier shall be declared here, Table ACA) oF FORM GS PR-3H ingy be used for Alling up these details.
5 ?. Part V1 consists of details af other inlormation. he instructions to fill Part V1 are as follows:
‘Table No, ¢ Instrucuons Ca. Aperegate value oF refunds churned. sumetioned. rejected and pending for ‘ISB. * processing sual be devlared Tiere. Relund claimed will be the aeerepate value 2 13C and; ofall the relund elas led in the financial year and will include refunds | 1519 which have been sanctioned. rejected or are pending lor processing. Refund sanctioned means the asercvale value of all refund sanction orders. Refund pending will be the agereegate amount in all refund application for which acknowledgement has been iccctved and will exclaide provisional relunds recerved, Vbose witl wot iuchude vctails of noah refund elainis.
1 tak, Et | Agereceate value ol deinands of taxes for which an order confirming the and 15G) | demand has been issued by the adjudicating authority shail be declared here.
i i a . . - | Agerepaly value of taxes paid out of the total value of confirmed demand as | declared mm 151! above shall be declared bere. Aggregate value of demands pending recovery oul ol 13lt above shall be declared bere. 6A Aggregate valug of sapples received trom composition taxpayers shall be | declared here. Pabie 5 of VURAL GSTR-3B aay be used for filling up these details, | 168 Aggregate value ofall deemed supplies from the principal to the job-worker in ; terms of sub-section (3) and sub-section (4) of Section 143 of the CGST Act, 2017 shall be cdeelared here.
16C Ageregate value of all deere supplies for voods which were sent on approval basis but were pot renuned to the principal supplier within one | Swighty days of such supply shall be deckared here. | PI7 & 18 | Summary of supplies elfected and reecived avainst a particular ISN code to be reported only in this lible. fe will be optional lor taxpayers having annual turnover upta 1.50 Cr. le will be manetlory to report LIS cade at Iwo digits level for taxpayers having annual turnover in the preceding year above — 1.50 Cr but upto 3.00 Cr and at tour digits” level for taxpayers having annual turnover above 3.00 Cr UGC details to be furnished only for supply of goods. Quanity isto be reported act of retuens. Lable 12 of FORM GSTR- Iomay be used lor filling up details in ‘Vable 17, !
19 Late fee will be payable annual return is [led after the due date.
FORM G | (See rile $0) | / Auaual Rerurn (Far Composition Taxpayer) I inal Year | 2 [ose : : Legal Name _ : Atte 3B, ‘Trade Name Gf any) Auta. = { i | Period of composition scheme durigg Ube sear dP yon | qf (aoe) | pe wen 5 | Aggregute ‘Yumover of Previous F inanvial Year { i | : i e - (Amount ai inall tables) | ss SE TENET ay am gig wens pnyatetess ses cheney Simi gables “Description Purtavte yp Ke ear!) Cente | Susie TI $ Titesae } fess 1 4 i ‘ | | ‘ | ius i das ‘Tax LIN | :
I te i 3 i 4 : 5 i if) ' 7 . : | ! ' t =~ Details of Outward supplies on which BS is pavatle as declared in returns filed during the financial year | A {1 Taxable i | j 1 me Zz asi gee BR le Exempted, Nil: rated | | i poitieh ahem eee es i a ; ws esr eae ed ce | Petal | | eens “ i i i =i 1 rane L. ae | | 7 | Details ef inane s sans, son which Was is pi. er on reverse charve basis (neé of debircredit notes) ee ee Gero a relented during thy financial year . see j : Deseriplion Punabie Ceneul Vax j State baw | Jntvgra | | | UT Pax fux | . eo i | | : a | 3 | , : fr | fo SS et easier: | i | | | i ; Inward supplies liable | | ; : : bs | to reverse charge | i | | | | teecived frou | | | | registered persons ; | | Puc ee oo i t I } | Inward supplies liable | : i to reverse charge ; #8 received from | | 1 unregistered persons : | Liivamiomsst weavede ———— a deeds = i ene ™ ! co Import. of services ‘ ; | | i sss i sem ee : I 5 | Net Tax | Pavat ibleon | | ! | (A), (B) and (C) above | | 8 Details of other inward supplies as dechired in returus: filed during the financial year i Inward ‘supplies | fom i | : :
| A | registered’ persons ! | | : (other than 7A above) | | eh, ie al f aul 5 oon moe i f sia ! Import of "Goods. ! L caer inet pe 5 a sui GL OE ae ansisc aire AE seme sei tn Se te ae at ; a Description Totalias payable | Paid i ! p | ;
| Lene ee eee | 2. | eB a3 if ee sie “ | Integrated Tax i , Be eas ce ea i ee i j Central Tax : | : StateUl Tax i ee i Cess i iti ae - - ‘ Interest | Laclee . | | fae | Description P htnaser | Central Stare Pas | | po oFax | UP bas 1 £ i | I 5 J | $4 | I BN nae en me tenn ees ae fin ie, i ‘ : » Supplies tax (outward } declared ; | :
: 10) | through Amendments (+) (net af debu :
{notes) : | Inward supplies Liable to reverse :
Hot charge declared through Amenlaicats | [Ct] (netotdehitnotes) = , i Supplies «tax (outward) reduced ‘ ; ;
| 12 | through i Amendments («) (netofcredit rows) | | Inward supplies Hable ta reverse | 13 | charge reduced through : ! | | | Amendments ¢-) (net of credit ries) | i | Diflerential tax pesiua oe aecoupt Go ivelaration made in 1G. 2! ' :
| Doseriptiges tascihhy | \ ! : ) t = ‘ a * Integrated Tax 1 Eco ee. a a1 Ee : Central Pax ' Be age Sonn ge em eee a TO eae ' ; Smate-UT Tax i ee ee bk eee _ : * Cess | i i Imerest i Ce a eres Sat Sis eh one, Bue \ a : ARES 4 KINEIGESER RE Pie RoE i Deseription | Central State bun 5 draes » danlerest i : Vay LP Pas. Van ' i | 1 | 2 > tom Fm 4 6 i i i, | | ‘Total | | 1 4 | Refund ' | | ' claimed i i » Fotal i 1 — i a3 + Refund j | i sanctioned | | l ti ee, Bee rmitre ene : ‘ 4 be j-- 4 | | is | beer | | integrated | : Vax :
1 | 1 5 : fa | | | ; | !
| ' | i t : I | ' { i | | | \ | | XPS shove | | ; | | Paid | | re 1 | | | 1 | | | | Porielts hate Fee’ | Others :
| Total e Refund Rejected Total D Refund Pending Total fi demand of lanes Total taxes paid in r respect oF j above Total demands G pending out of E above eee ee Dvtuits of credit reversed or availed Description Central | State “lax Integrated Cess ‘Vax UT las Van 1 y 2 3 4 5 [ Credit reversed on opting in the composition scheme | PG) A feemmreme tm ;
> Credit availed on optiny oat oMih. cenpusiliss B scheme (>) !
| | a a a | a ea _ Deseripticn esqdetaee a Central Tax State Tax Payable Paid | 2 | | | Verification:
Thereby solemnly al¥irm and deetirg diet the information given lerein above is true and correct to the best of my know iedge and bebe and uething has been coneeaed there fram and in case ay any reduction in output tax Hability the benefit thereof has been/ will be passed on to the recipient of supply.
Phe Simnature Name of Authorised Signatory Date Designation / Status Insiructions:
1. The details tor the pertod bebween July OL / to March 20/8 shall be provided in this return.
2. Part I consists of basic detaits of taxpayer. Phe iustructions to Gil Par | are as follows :
'‘Lable No. | Instructions ' | iS i Agerevate Larnover for the passtous Gnuneial your is te turaever al the financial Syear previous va cle seal For winch the rotura is ocing tied. For example lor the | Simnual retiwi for PY DO7-18. the aperepate turnover of PY 2016-17 shall be ! 1 + é ¥ aig . .
| entered into this table. [ois the sui total of Garnover of all taxpayers registered on the same PAN, | .
3. Part IP consists of the details of all outward and inward supplies in the financial year for which the wnnual return is diled lise lissectiess to JIL Part bl are as tol lowes:
Vable No. , Instructions . . oo 4 OA Aggregate value of all outward supplies net of debit notes / credit notes. net of advanees and aci cl goods returned for the entire financial year shall be declared here, Vable 6 and ‘Table 7 of FORM GSTR-4 may be used for filling up these 1 o1 details 6B j Aggregate value of cscmipunl Nei Rated amd Now-GiS'P supplies shall be declared | here, Aggregate value of all inward supplies received from revistercd persons on which es > ‘tax is payable en reverse charye basis shall be declared here. Table 4B, Table 3 and Table 8A of FORM GSK} mas be used for filling up these details.
73 Avgregale value of all inward suoplies reecived [rot anvegistered persons (other than import Gr sersives) on wich tax is payable on ceverse charge basis shall be declared here. ‘Table ¢C_Vible 3 and ‘Table 8-4 of FORM GSTR-4 uray be used for Hilling up these detis _ - { * i 2 . 7 . zi : “ Seed 7C | Aggregate value of all services imported during the nancial year shall be declared 1 | ‘here. Vable 41 and babie 8 of FURM GSTR-+ may be uscd for Glling wp these delaits.
oe = | Agerepile Value or ah iscsi supplies received lon vevistered persons on which lax as payable by tae suppher shall be declared here, Hable +A and ‘lable 3 of FORM GSR iis be used for Hing up these details.
in gate value of Gl woods luaperted during the finucial year shall be declared there Part IV consists of the details of amendments made for the supplies of the previous financial year in the returns of April to September of the current ['Y or date of filing of Annual Return for previous financial vear (lor ex: Waple in the annual rewimi for the FY 2017-18. the transactions declared in April to Septuinber 2618 forihe /Y 2017-18 shall be doclarcd whichever is carlier.
The instructions to fll Pare Vo iare ag lola st ‘fable No. | Instructions Details of addivons or ancndiients to any of the supplics already declared in the
10.11.1213 returns of the previous linancial year but such amendments were furnished in | and 14 ; Lable 5 (relating to inward supplies) or ‘Table 7(re! auing to outward supplies) of | , | FORM GSTR- 4 of April to September of the current financial year or upte the | Fdate of fling of Aumiua Return for the previous financial year. whichever is j varher shall be deelarcd hare, Part V consists of details of uther information, The instruction w fill Part V are as follows:
‘Table No. | Instructions i HSA. Aggregate value of rolunds chutned. sanctioned, rejected and pending for processing 1 5B. 15C | shail be declared Inge. Reding elnimed will be the avgrceate value of all the refund : and '5D i claims fled in the finaneidt sear and will inelude refunds which have been | sanctioned. rejected or are pending for processing. Refund sanctioned means the agerepate value of all refund sanction orders. Refund pending will be che aggregate | amount in all refund application for which acknowledgement has been received and i Will exclude provisional reiunds received. These will not include details ol non-GST ‘refund claims.
IS, 1S | Agpregate value of deimainls of laxey tor whieh un order confirming the demand hasand ISG been issued by the acijudicatitiy uuthority tas begn issued shall be declared here.
: ' Aggrewate vadue of daves pant oul oF the lolal value ol coufirmecdl demand in 15H t ahove shall be degiared hare, Avereeate value of demands pending recovery out of | ISE above shail be declurod here.
i 16A * Agercgale saluc of all credit reversed when a person opts to pay lax under the | composition scheme shall be declared here. ‘The details furnished in FORM I1C-03 . may be used for filing up these clerails, 16B ) Avpregale vale of all the credit availed shen 4 registered persow opts out of the | : | die gi i ‘ ‘ ‘ ‘ 5 ae oq Pcompoastlion sehen saat be declared here. he details lurnished in FORM [''C-01 may be used for Hiling up these details, Late fee wali be pasuote i anual retuen is filed ailer the due date.” bs a pee zs | ' Amendment | i ‘In the said rules. i FORM GST EWB-O1, in the Notes. in serial number 7.
| in Form GST a , EWB-01 ] ry in the ‘Table. against Code 4 in the first column, for the leiers and word “SRD er CKD" in the sceond column. the leuers and words “SKB or CKD or | Supply in datehes er lots shall be substituted, By Order, (Alok Sinha) Apar Mukhya Sachiy st Ss