flttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag,2 In pursuance of the provisions ol clause (3) of Article 3.:l8 of the Conslitulion. thc Covcrnor is plcased to ordcr the pllblicarion of the lollowinlt llnglish rranslation of nolification No.-KA.NL 2,2llxl-9(12)i l7-LJ.P.CSl I{ules 20t7-Order (20!2019 darcd I,ebruar\ 18.20t9:- \o.TIFICA'I'ION No.-KA.Nl.-2-21,/XI 9(12)i I 7 U.priST Iiutcs-201 7-Ctra.. f:0t;O f q Llrckno$: Datedr Irehruarv I I 20lq In (]xcrcise ofthc powers conlerred by scclion 16,1 ofthe Uttar predesh Goods and Services Tax Act. 2017 (tJ.P. .Ac1 no.l of20l7) read *ilh scction 2l ofrhc Ultar praclcsh ceneral (.lauses Act, 190,1 (L.P. Act no.I of I90'1). thc (;oYernor i! pleased to rnake thc lbllo$ in8 rulcs wirh a vic\v to amending thc Ullar Pradesh Goods and Scr!ices Ta.\ Rules. 2017. nanreh. :
TIIE I]1'I AR PRA DI,]SII GOODS A\D ST R\lCES 1'A \ (TNE\]'r S IXTH A\I t]:{D}JENl') RU L!,S. 20I9 Shorl title and nlenl
1. (1) Ihese rulcs nrav bc called thc ljttar Pradcsh Goods and Ser.viics 1.., ( fwcnrl Sixth AmendrDent) Iiules.2019.
(2) Ihel shall come into lorce on rhe date ol their Dublication in the Ot'ficial Cazctle, in rule l2
2. ln thc IJltar Pradcsh Goods and Scrrices Tar Rules. 2017 (hereinaller refeffcd to as the said rules). in rule Il, alier sub-nrlc l. thc ibllo\r,ine sub-rule sh.lt be inscrted. nanch:- '(1,\) A pcrsm applling lbr regisrration to collcc! !a\ in eccordance with rhc provisions olsccliou 52- in a Statc or Union tcrriton,\\here he does not have a ph\sical prcscnce. shall nrention the nanre ofthc State or llnjon tc itorv in P \R I {.1 'he app r., .,, in }OR}t t;STRE(;-[- dro rn(].l.or.lrc r.rme ot thc Slate or llnion lcrrilory in |,ART Ii rhereofin Nhich the principal placc of business is locatcd which mal bc diflerent irom thc Slate or l,nion tcn.ilory rnentioned in PAITT ,\.'.
In thc said mlcs, in rulc ,l5,in sub-rule (31, after the ,nords ieceiveJ lr,r,,-, job \\orker". the words. 'or scnt liom one iob worker to another., shall he ofiitted.
1. In the said rules. in ntlc:16. alicr the foLrrth proriso. the lbf itNjqs pl(\i$ shall bc inscrted. nalnelr - ''I)rovidcd also lha! thc signaturc or digilal signalure ol the supplier or his authorised represcnlalive shall not bc reqlrirc.l in the case of issuance olan clectronic iDroicc in accordalrcc \\ith ihc provisions 01 lhe Inlbnnalion Iechnolog) Acl. 1000 (.Act no. lt o12000).,.
5. in the said rules, in rule 49, after the second proviso, theEll-iwin[ffiiso shall be inserted, namelyt- "Provided also that thc signature or digital signature of the supplier or his nuthorised representative shall not bc required in the case oi issuance ofan elcclronic biil ofsuppl) in accordance *ith the provisions oI the Inlbnnation Tcchnology Ac1,2000 (Acr no.2l of2000) ".
6. 1D the said rules, in r.rrlc 5,1,-
(a) in sub-rule (2). thc lollowing proviso shallbe inscrted. namel):- "Provided that thc signature or digital signaturc of the supplicr or his aulhorised reprcscDtalive shall nol be requircd in the case of issuance ofa consolidated 1ax in\r)ice or anY orhcr documcnl in lieu thercof in accorllance with thc provisions oflhe Inl'ormation l'echnoloq\ Aci. 2000 (Acl no.2l of1000).'.
(b) in sub-rule (:1), the i-ollorling proviso shall bc insefted- namcl\:- "l'}rovided thal the signalure or digital signaturc of the sllpplicr or his authorised reprcscnlalive shall nol be requircd in the casc of issuarcc of tickcl in accordancc \r'ith thc frcvisions of the Inf'ormation Technolog\, Act,2000 (^ct no.2l of2000). .
in ruie 89
7. In thc said rules, in rule 89. in sub-rule (5) lbr explanarion (b) the i'ollowing clausc shall be subslilLrled. nanlcly:- '' Adjusled Total lurnover" and relevanl period shall have the sanrc meaning as assigned to thcn in sub rLtlc (-1). '.
8. In thc said rLllcs. in nrle 96. in ''c\l)o11 goods dul) ille\'. the inserted.
sub rLrlc (l). in clause (a). alicr lhe words \\ords 'a dcpafiure manilest oi' shall be in rulc 101
9. In thc snid rules. in rule 101, in sub rule (l). allcr the rvorrls.,financial ),eiu", the Nords "or part lhereot" shall be inscfled.
10. .ln thc said rulcs. alier rule 109A, the tbilo\!ins rule shall be inserterL nameh:- ''1091i. Noticc to person and order of rcvisional authorih in case of revision.- (1) Where the I{evisional ^utho l), decidcs to pass an order in rcrision under section 108 \rhich is likel) 10 af]'ect the person adverselv. the Revisional Authoril\ shall scne on him a noticc in FORNT GSTRVN-0t and shall gir,c him a rcasonatrlc opportunil) of being heard.
(2)Thcllevisionalr\uthorit)shall.along$ilhitsordcrundersLrb-section(l) of scction 108, issuc a sumntarl of the order in FORII GST ApL_o,, clcarlv indicaling thc final amount ofdcmand confirmed.,..
iD rule 138 t1 in lne "i.l rJle.. in luir tix :r . J..r,le,i . t,,r I \p JnJ .I . trr( tol.u\..rg Lrplanation shall bc substituLcd_ namcl!-.
"Fl\planation l. for the purposes ol this rule. the expression ..handicrall goods' has the meaning as essigncd 1() it in \olification No. K,A.NL-2- ) 2285,XI-9(47y17-U.Pm Novenrber, 2018. as anendcd tiom time 10 time.,.
138E In thc said rules. alicr r,ulc ll8DJion a chte ro be nLrrified later. Lhe ibllo-,rnc ,.rle .h:rll hr in...rl<d. r'Jrrc t.
"1388. Restriction on furnishing ol information in pAttT A of FOR]II GSTEWB-0l.-Nor$,ilhstanding anything contained in sub_Nle (t) of rulc llli. n, per' n rir.' o,..3 o i,,r.ie..or....|]..qn(e. t.. t1r,-ler. r.t c.c,,I)tnc,.( opcralor or a couricr ag.nc)) shall be allo\ed to tifnish lhe inl.onnaiion in P:\RT A of IOIINI GSI E\yB-01 in respcc! of a regisrered person, lvhcther as a supplicr or a recipient. u,ho.
(a) being 4 Person palinq tax undcr seclion 10. has not lurnished the returns lor t\\o conseculilc 1a\ periods:or
(b) being a person othcr than a person spccified ill clausc (a). has not tirrnished thc returns ibr a consecutive perio.l oftuo nlonths:
Providcd that thc Conlmissioner may. on sufficicnt cause bcing shown and lor rcasons to be recorded in \lritillg. by order. al]o\\, fllrnishing ofrhe said inlornarion in PARI' A of F.ORNI GSTIWB 01. subjecl to such conditions and restriotions as rna\ be spcciilcLl b],hilD:
Prcvided llrlhcr lhal no ordcr rejcctitlll the requc\l of such pcrson io t'urnish the informarion in PART ,{ of !.ORII GSTtrWB 0l under rhe first proviso shall be passcd \ithout affording lhe said pcrson a reasonable oppoflunity of being hcard:
Ito!ided also that the pennission gmnlecl or rejccteli by the Commissioner oI Stale tax or Colrmissioner of linion lerrilor\, la\ shall be dcemed to be glanted ol, as thc case nta) bc. re.jccted by the Commjssioner
Explanationi I,or the pLrrposes of this rule. the expression ,.Commissioner,.
shall mean the.,urisdictional Commissioncr in respcct oflhe persons specillcd in clauses (a) and (b).',.
ln thc said rlllcs. in rulc 1,12. irrsul r,,te 11. afrer rt,e urxds \ecrion 7,1,1 the words tr sub-section (l2) ol secrion 75..shall be irserre.l in FORM GST RFD- OI In the said rules, lor FORM (;Sl RIiD-01. thc tirllo*ine Gm shall bC substituted, namely:- .FORM-GST.RT'D-01 [See rule 89(1)] Applicatiotr for Refund (Applicable for casual or non-resident taxable person, tax deductot tax collector, unregistered person and other rcgistered taxable person) L GSTIN / TemDora ID
2. I-ecalName Trade Name, if any
4.
5. lirom <Year>rMonlh>
6.
Refund Clailned (Rs.)
Tax lnterest Others Tolal Central state / uT lniegrated Cess Total
1. Crounds ol Gelect from drop down)
(a) I}ccss balancc in Elecnonic Cash Ledger
(b) ll\Dods ol serrices- $ith prvment oftdx G) Exports of goods / services- withoul payment of ta{ (accumulated ITC)
(d) On accou.t olordcr Sr.
No.
Type of order order Order Order lssLring ,^uthorit!
(iD l'rovisional
(iii)
(iv) G) I IC accumulxt.d drLe ro inrerted tax srrLrciu'c fclausc (ii) o1 lirst Droviso 1o sectior j,lflll
(t) On.rccounr oisupplics mad. to SEZ uniti SEZ developcr (wilh payment oft )
(g) On accounl ol sLrpplic., nade 1lr SEZ unill SEZ dc!cloper (\ ilhout pa)n.n1o1 lax)
(h) Recipic.t ol dcemed expofi sutplier Supplicr of deerned eaport
(i) Iax paid on .r suppll $,hich is n01 provided, either \\holly or partially and l-or $,hich i.loicc has not been issued (tax paid o.
1 U) Ta\ paid on an intra,Slalc suppl), uhich is subsequejrlt\ hetd to be inlcFState supply and !ice \crs!(chanse oI POS)
(k) Excess payment oftax, ifany
(1) 41lother /.\pr.?r,
8. Details of Bank account Name of bank lFSC
9. Whethcr Self-Declamtion filed by Appticant u,s 5.1(4) if applicablc E "tt E^o IDECLARATION lsecond proviso to section 54(3)] I hereby declarc rhat the goods expofted arc not subject to any export dui!. I also declare thal I have not availed any drawback o1-central excisc dutliservicc rax./central ta\ on goods or serviccs or both and ihat I hav. nol claimcd rclund olthc inlegrated tax paid on supplies in respccl of$hich relund is claimed Signalure Narre Designalion,/ Stanls"l DECLARATIOT{ lseciion 51(J)(ii)l I hercby declare that tle relinid of iirpul lali credir ctajmed in rhc apptication does nor iDclude lTal a!ailed on goods or ser\iccs used li)r making.n rated or tnlty exelltl supptier.
Signalure I)esignalion, Status I)LCL \R r I to\ trutc 8,rr2x,lt I hcrcby declare ihar rhc Special Econonrjc Zone untl jthe Spccial Econonic Zonc dcveloper has not alailed ol rhe inpul rax credir otrhe 1ax paid bl rhc ipptica.l. covereLl under this retund c1ann.
Signature Designation, Staru!
DECLARATION Irul€ 89(2Xe)t (For recipien supplier ofdeemed exporl) ln case refund claimed b) recipienl I hereby declarc lhafihe rcfund ha! t ee;lained o.t). for rhosc invoiccs which have been dclailed nr statcmenr 5B for the 1ax period lbr nhich refurd is benrg claimed a.d the arlorL.t does not exceed rhe amount ofinpul tax credit avaitcd in the valid rerum fited tor the said 1ax I also declare thai lhe supplicr has not claiIncd refund '!ilh respecr ro lhc said supftics In case refund claimed b) sLrpplicr I hereb) dcclare rhai thc refund has bcen clailn.d only for rhosc illvoices \{hich have bee dclaited in slaternent 5B lbrthe ta\ pcriod for $,hich refund is bcin-q ctanned. I at!o dectare lhal the recipre.r shall nol claim an) relinid lvith respccl ofthe sai.t suppties and al$, rhe recipienr has nol availed arv irput tax credil on such suppli.s.
Signaturc ienation / Status IJ\DERTAKING I hcrcb\ undertakc 10 pay back to the Covcmment the afiount of rclilnd sanctioned along $,ith intcrcsl in oase h is lbund sLlbscquenlh thal lhe recluircnlcnts ofclausc (c) ofsub scction
(2)ofsecrionl6readwithsub-section(2)ofsection42ofthcCCSI,/SCSTAclhavenor becn complied $ith in respcct ofthe amoun! rcfllndc.i.
Signaturc ion I Shtus SELF- DECLAzuTION Irul€ 89(2)rt)l (Applicant) having GSTIN/ lemporary Id ----, solemnty atfirm and cerrif thal in rc\pccl olrhe rciund arnounting ro Rs '.-, \\ irh rclpect to th. 1a\_ interell.
or an) orher amounr tin. the period iiorr ro ---. ctairrcd in ihe rclund application. rhe incidence o1 such r:L\ and interesr has nor bccn passed on to any olhcr person.
Signalure D''i;n ir 't ' (This D.cldtution b ot ttqtured ta he luruithett b, .trytlu ts, )jho dte ctLtinting re/tntl toder cta se ld) or ctdwe (b) u L t.luse tL) ot cto se(d)orctou\et,d\ubsectian/t)o1sectk,l5a)
10. Verilication l,Wc .:IaiTrat,e/ ,\drn. hereb) $lennrl) a1fifln end dectarc lhar rhc tnfbnnation Siver hcrcin abovc is tmc and con.ccl io ttr. best otm!,our kno\\tedgc aid beticl and nothinr has bccn conccaled therctiom.
Il\\e declare thal no refu d r this accou.t has been rcceived by meius earlier.
Dale Silralurc ofArltrorised Signalor_v (Name) Deslgnnlionr Slalus 6 Annexure-1 Statement -1 [rule 89(5)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) offirst proviso to section 54(3)l StateDent 1A [rule 89(2)(h)] Refund Tlper ITC acculnulatcd duc 1o invcrtcll la\ slruolure lclause (ii) of first pro!iso to Amount in Rs.
Tu,ltover of inverted rated supply ofgoods rated supply of soods and Adjusted Net input tax credit alnounl lo bc claimcd ( r '1.1) 2l I 2 5 section SI N Details of invoices ol inward supplies ol' Tax paid on inrard supplies ofinputs Details of in\oices of outlard supplies is\ucd Ta\ paid on outrYard supplies GST] Nol the suppl ier * N Da Ta,(a ble Valu Inte grat ed Tax Cen lral Trl'\ Slalc ,l,,ni 01) No D Taxa ble Valu lnvoic e type (B2Bl B2C) Int egr d Ta Cent ral Tna Slate Tax /Unio terdt ory Tax I 2 ,l 5 6 1 8 9 1 0 ll t2 t3 1,t 15 * In casc of inlports or supplies rcccived under leversc charsc mechanisll [sub scction (3) of section 9 of thc CIGST ActiSCS l' Act or sLrb scciion (l) of section 5 of ICS I Ac!|. the GSTIN ot supplier \\'ill mcan CS l'lN ofapplicanl (rccipien!)
Statement 2 [rule 89(2)(c)] Rclund Type: E\porls ofser!ices \rith pa!rnent oftax in Rs Sr.
No.
lnvoice details Integrated tax Cess BRC]i ]:IRC te tax and involred in debit nole. if Intcgrared tax and irvolvcd in crcdit notc, if anY Net .nteerated No. Value laxabl( value No. Date tax and cess 6+7+10 11) 1 2 3 4 5 6 7 8 9 t0 11 l2 ,7 Statement- 3 lrule 89(2Xb) and 89(2Xc)] Refund Type: Expofi without payment ofta-x (accumulated ITC) Statemcnt- 3A arulc 89(,1)l Retund Typc: E\pon NithoLrt palment ofta\ (accumulatcd I IC) calculation ofret'und amount Statcncnt-.[ [rute 89(2Xd) and 89(2)(e)] Retirn.l lype: On accouDt ofsupplies madc to SEZ unit or SIIZ Delclopcr (or pauncnL ta\) of Stxtement-5 [rule 89(2Xd) and 89(2)(c)l Refund l')pe: On account ofsupplies made tu SllZ unit or SEZ D$,eloper (r,"irhout pal,ment oltax) Statement-5A Irute 89(t)] Rcftrnd TypeiOn account of supplies inade to SIrZ unit ,, SEZ dc,r'eloper \!ilholtt payrnent of tax (accumulated ITC) calculation oIrefund amount (Antount in Rs.)
Amount in Rs.
Sr.
No.
Inroice details Goods/ Selvices (ci s) Shippnrg biill Bill of c\pofl EGM Details BRC/ FIRC No. Date No. Datc Ref No.
Date No. Date I 2 4 5 6 7 8 9 10 ti t2 Amounl in Iis.
Turnover ofzero ralcd suppu ofsoods a.d Net inpul tax lt,2+i\ I 2 I Amount in Rs- CSTlN of reoipie nt Invoice details Shipping hi / rlil oI cxport/ Lndorsed inroice b\ SEZ lntegraled Ces s lntegrat ed tax and ccss involved in debit note. if an) Integrat ed tax and ccss involved in credit note. if' Nel Integrat ed tax and ccss (8+9- I 0 l1) No Dat e Valu No Dai Taxabl t.
I 2 3 1 5 6 7 8 9 10 11 t2.
ounl in Rs.
Sr. No. Invoice details Goodsl Scrrices (ClS) Shipping billi llill oicxpor Irndorsed invoice no.
No. Date \ialuc No. Dale l 2 3 I 5 6 7 Statencnt 58 frlrlc 89(2Xg)l Relund Typc: On accotut ofdeemed e\ports (Amounl in I{s) 'l umover ofzero ralrid supply ol goods and Ne1 i.put tax credil Adjusled total Refund amount (li2+3) l 2 4 Statemcnt-6 [rutc 89(2Xi)] Reltnd f)pe: On accounl ofchangc in pOS (inlerstatc 1() intra-Stale and vice versal Ordcr l)etails (issued inpursuanccofsections77 )antl(2). ifanr: Ordcr.No: Ordcr Datc:
Statement-7 Irute 89(2xk)l Refund Type: Excess payment ofta\, ifany i;case ofiasi retum filed.
Tax period ARN of Dalc ol fiiilg Integrated la\ Cennal tax Slate/ UT tax Cess 9 sl.
No.
Detajls ol invoices oloutward supplics h casc.cinnd is claimcd b) supplieriDerails ol invoices ol in$ard surrplies in ca\c rclund is cl.timed b] recipicnr Tax paid GSTIN ofthe No. Dalc 'l axablc Integraled fax Central Ta\ Staie Tax /Union Terdtory Tax Cess l 2 4 5 6 1 8 9 in Rs.
Reciplen t's GST]Ni UIN Name (in casc B2C) Invoice details Dclails ot tax paid on lransaclion considered as inlra State / interStalc lransaction earlier laxes re-assessed on transaclion \rh ich \!erc held intcr Slate i inlra-State supply subsequently lntegml ed tax Centl al tax Stat UT tax Ces S Place rf Suppl Intcgrat ed tax Cenlr al tax Stat UT tax Ccs s rf Suppl Dal Ir faxab Valu 1 2 3 1 5 6 1 8 9 10 11 12 t3 14 1i in Rs.)
9. 'Adiusted nnal turnovcr' means thc lurnover in a State or a Union terrilo.). as dellncd undcr clause (1 l2) ofsection 2 e\clllding the valuc ofexempt supplies othcr than zero-ra1ed supplies. during lhe relcranl period.
I0. For thc purposc of Statetncnl- 1. refirnd clairr \\ ill bc based on supplies reporrcd in GSTR I and ais I R-l
11. BRC or FIRC details rvill be mandatory where rclind is clairlcrl allainst exporl of scr\rices details ofshipping bill and ECM will be mandalol\ to bc provided in case ol'expor.r ofgoods.
I2. \\ihcrc !he invoicc delails arc amended (including export). relund shall bc allo$ed as pcr th( .dl. u JI r,,1 bJ.. d , I :il].et.Jrd \.r ' <
13. l)elails of cxport madc Nilhout par mcnl oilax shall be reportcd jn Statemcnl-j.
1:1. Availability ofrelund lo be claimcd in casc ofsupplies ntade to SEZ,rnil or SEZ dc!eloper wilhout pallnenl oftax shall be \rorked out in accordancc \\ith the ibnnula prescribed ir ru1c li9('1).
15. l urno\er oflero latcd suppl) oflloods and scrvices shall hare thc sanre rreanins as dellned in rulc 89(.1) .
-FORI\t_GST_Rl,.D_01 .\ [Sce rules 89(t) and 97Al Application lir Ilet'und (Nlanual) (Applicablc for casual laxablc person or norl,rcsident taxable person. tax deducror, tax colleclor and other regisrcred taxablc person) 1l in FORM GST RFD- 014 I5. ] In rhe said rules. aher FORM CSt nf.O-Of rh- totto"ing form shalt Ue insertcd, nameh:- I GSTIN /Tempomry ]D 2_ Lesal Name Trade Name. ifany
4.
5. Tax period (ilapplicable) Fron <Year><Month> To
6.
Claimcd 1Rs.)
1'ax lnterest Penall) Others Total Central la-\ Siate / UT tax Total '7. Grounds ofRefund Claim (sclect from drop down)
(a) E&crs balance in Eleclronic Cash Ledgcr
(b) Exports ofscrvices rlilh pa)r)cnt oltax rJ ll\pJrl"^ LUUd. ..r\ice, \r o rd) lej.ot r. \tr.cr.r,u..ed l, ITC accumulated due 10 inverled tax structure lunder c]ause (ii) of fi$t proviso to section 54(3)l On accouut ofsupplies made to SEZ uni, SEZ developer (with paymeni of tax) On account ofsupplies made to SEZ unit/ SEZ developer ($,ithour payment ofta\) Rccipieni of deemed cxpol1 supplies, Supplier oldeemed eaport s'rpplics On account o1 order Finalization of Provisional l ax prid on an intra-Stalc supply which is subscqucntly held to be inlcl Srate and vice versa (changc oIPOS) Excess payuent olr i. li-.tny JDECLAIiATION [second proliso to scction 5,1(3)] I hercb) declare thal lhe goods expofled are not subject to an) c\porl dut\'_ I also declare Ihat I have nor arailed an! dra*back of cenlral excisc dut!/service tax/central tax on Soods or selviccs or both and that I havc no! clailned r.lirnd ofthe intcgraled tax paid on slrpplics in respect ofwhich relirnd is claimcd.
Signalure Name Dcsignation / Starusl.
DFTCLAITATION lscction 5t(.])(ii)t I hereby declare thar the rctund of ITC claimed jn rhe appticalion does nor services uscd for making'nil mted or r-ully erempt supplies.
Signalure i.clude ITC alailed on qoods or igralion i Slatus DECLAR,\ I tON trtrlr 89(2)(01 I hcreb) deciarc that thc special Fconomic zo.c uni|the spcciat Econon',ic zone devclopcr has ,.ol a!aited ofthc input ta\ credit olrhe tax paid b) lhc applicanl covered Inderrhis retiLnd ctairn.
t2.
DL('L {RA i,\ lrujeqqr2 s,l (tor rec jpient,,\upplier otdc€med exDofi l In ca\r rcfund (l rmed h\ recjnjcnt f t I hereh\ J.clJrc Lllt rhe "r,, ,a t "- rr".,,Lr!,..a onr) lor lhorc in\oices ,!hich ha\c beer .lcrarred in naremenr sB ibr rhe ta\ period lbr which refund is being claimed and the arrounl does nor e\ceed the arnounr of inpLrl rax credil availe.l in the valid retrr illed lirr lhe said la\ period.l also rlcclare thal rhe supplicr has not ctaimed r.lund $ i1h rcspecr 10 ,re said supplics.
]n case refund claimed by supplicr isnarion,/ Sratus I hercbv declarc that rhe rcfund has been clainred onl) lor rhos. invoices *hich ha!c beer der.rled in stalunent sB lbr the lax period fbr which refLrnd is beiirg claimed a..l lhe recipienr s|alt nol ctairn an), rel-und lvith r cspcct ofrhc said supplies and also, ihe rccipient has nor availed an). jnput lar credit on luch snpplies.
Signaturc UNDEI{TAKI\G I hcreb] unde(akc to pa) back to th. Government thc anrou.r ofret_und sanctioncd alor! \r'ilh irlcrest in case il is lbund subsequcnlly thal lhe requiremenl! ofctdr\c r oj .rb-\(rr ni:l , .cui. ore:.t rrth sLrb scction (2) of seclion .12 offie CGS I rSCST Acr hale not bcen complied \rjlh ir rcspecr of rhc amounl refundcd.
Signalue ignalion i Slatus \LLl- DF( | .\t( \ U\ lrut( fiq2rt,l (Applicant) ha\ins GSTIN,,renirrorar) ld '--, , soler)rnlr- aillnn and ccdii thal irrespcct ofrhc refund arrouiling ro Rs. -- ,, $.ith rc5pect r. rhe rax, inreresr. or ",il "ir,.. ";,""rt, 1,.'ir,.r,".r; + i-," 1 -to-... clai cd in rh. refund appricalion. thc incidcnce orsuch tax ancr i.rcresrias not becn passcrr on to anv orhcr Sig.alure Namc Deslgnalion, Sralus (fhis Decldration is not requned tu be fumtsh.d b! oppliLani, wha uc clutning ftJurut undet ctause (d) at ctauseal q:t*;::.t "t1e!;::!&t se [) aJ s"b ,e,.ta, ta) a] ..,,ton il.,
8. Vcdficalion ] l. ,,yr,.. \1,,,. hereh) \o emn \ Jlil,m and.lectare thal lhe iirl.olnration sive. herein abore\ Lrue a.d ..fl((r ro the h(,,r ot Ln\ oL, t,rLr,!lcdl]e xnd betict and nothin-q I;s bccn conceatedth.refroh I,\c declare thar no relirnd o. this accounl has be.n receilcd bv rnc,Lrs errtier Place Date Slgnature of Authodsed Signator) (Na,ne) ior, Status l3 Sig.ature Name Amounl in Rssuppl) ofgoods rar.d supply of goods and Net inpul tax credit amounl to be claimed l( 1u a :l) :l l 2 1 5 Annexure-1 Retund Type:
section 54(3)l Retund Type:
Staiemenr -t Jrule 89(5)l I I'C accumulated duc lo invcrted tax structure lclaLlse (ii) (r1-first Droviso to Statemenr lA Irute 89(2Xh)l ITC accllmulaled dlre to inlerted tax structure lclause (ii) of first pro,Liso to * In case of imporls or t,,p1rti". r.".-ir"a ,,nA.iirers .e charqe mechanisri.c.ri^.' o ..t the ('r.\l A\t\r;\l \.t o. \.ro *....o (:l o ,c.lior :
CSTIN of supplier \\ il1 mcan CS I'tN ofapplicant (recipicni).
st,tcn'enr- 2 Ir le 89(2)(c)l Itelirnd Tlpe: Expons ofservices \\'ilh pa\Inent ofta\ Isub-seclim (:l) of of IGST Acrl, rhe section s.
N Delails ofinvoices ol inward supplies otinpurs Dclails olinvoices of outlvard suppties jssued supplies GSTI N Da Integr N Da (B2B,ts 2C) IntegL Cent I 2 .l 5 a 7 IJ 9 t0 ll l2 1i l.l t5 (Amount in Rs.)
Invoice details Integmted tax Inlegratcd ta\ and involved in debit note. if an) lntegrated tax and invohetl in credit nole. if ony Net Integmled 14x alld (6r.7+t 0 - 1l) t4 BRCi FIITC No. Date Value Taxable value No. Date 1 2. 3 1 5 6 1 8 9 10 l) Statement- 3 [rule 89(2)(b) and 89(2)(c)] Refund Iype: Export \|ithout payment oftax (accLrmulalcd I l C) (Amounl in Rs.)
StxtcDcnt- lA Irule 89(1)] Retirnd l')pe: Expoft \vithout pa\ren1 ofta\ (accumulatcd IJ C) calculation olreiund amounl Amolrnt in Rs.
'l urnover ol zcro rared lurrply of qoods and lcrvices Nel irputtax credit Adjusred total (li2-l) I 2 Sratemrnt_;t Irute 89(2Xd) and 89(2)(e)] Rclirnd I)pe: On accounl ofsupplics mrdc to SEZ unit or Slll I)e\eloper (on pa\mcnL of tax) (Amounl in Iis.)
Sr.
No.
Invoice details Goodsl Services (G/S) Shipping bilU Bill of export EGN,I Dclails BRCi I.'1RC No. Date ValLle Poft code No. Date Rcf No.
Dale No. Date l 2 3 4 5 6 ,7 8 9 l0 II t2 GSTIN of recipient Invoice details Shipping billi lli Endorsed invoice by SEZ Integratcd Tax Cess lntegrated tax and cess involved in debit note, if any lntegrated ta\ and involvcd in credit anl Net Integrated tax and cess (8+9+10- l1) l5 Date No.
1 2 3 4 ) 6 7 8 9 I() 11 12 Strtcmcnt-5A lrulc 89(.1)l llefund llpe: OnaccoLrniofsLrpplicsmad.oSIlTunilr'SIIZdc\,clopcrwilhoulpa!fienloltax (accumLrlated ITC) calcUlalion ol rclirnd amounl Amounl in Rs.
Tumovcr ofzcro rutcd supply ofgoods and serliccs Net input lax credir Adjusted total (t i2=3) l 2 ,l Statemcnt 5B lrule 89(2)(g)l Relund 'l vpe: On account oldecmcd c\por1s (Amounl in Ils) Statcment-6 [rulc 89(2)(i)l Relund lrpe: OnaccounlolchangeinPOS(inteFStatetoint.a-Slateandvicevcrsa) Ordcr l)elails (issucd in pursuancc ofseclioDs 77(1) and 77(2). ifan):
order No: Order Date:
s1.
No.
Delails ofilvoiccs oloutward supplies in case rcfund is claimed by supplie/DeLails ofinvoices oI ins,ad supplies in case refund is claimed by LeciDieDr GSTIN of No. Dale lntegraled Central Tax Ccss 1 2 l 5 6 7 8 9 in Rs.
Recipients GSTIN/ UlN Name (in casc Inroice details l)eLails olta\ paid on lransaction .onsidered as intra Stale / inter Statc lfansaction carlier Taxes re-assessed on tansaction which were held inter State / intra- State supply subsequently Integratec Centla Statc, Place lntegrated Centra State, Cess Place l6 B2C) No Date Valu 1'a\ablc Valuc tax tax UT tax Jf Suppl) tax tax UT tax of Suppll l 2 3 4 5 6 7 8 9 t0 ll T2 il 1,1 l5 SraremenrT {rule 89(2Xk)l Refund Type: Excess palment oftax, ifany in case ofiast ieium filed.
Tax period ARN of Date of filing Inlegrated rax Central State/ UT trl\ Cess I 2 5 6 1 in FORM GSTR9 Inrhesaid rule5. t"o'-fon-r.l cffi.
"FORM GSTR. 9 [See rule 80] Annual Return I 2 ]A 3B GSl'IN (Amoun! in a in alltables) State UT l 2 5 tt I Supplies made ro un-r egisteted peNons (ll2c) tl Supplies made to rcgisrered pefsom (B28) C Zero rated supply (llxport) opalmentoftax (excepl supptics ro SEZs) D Supplyto SEZS on pa)ment ofta\ E Deemed Exporls l'7
16.
nanlcl\. i- )iiiirid.iiidiiiill'i r&'djiiii(lfrii$rnftr.iliiiGiiiiri;ii;i.;;i4 .:|;:'i:,:.. ,::::
F Adrances on whichlax has been paid bul invoice has not been issued (not covered under (A) 10 (E) abole) G lnw d supplies on lvhich lxx is10 be paid oll relersc charge basis I1 Sub-rotal (A to G above) 1 Crcdil Notcs issued in respect of trmsactions specified in (B) to (E) J Debit Notes issued in respectol transactions specificd in (B) 1o (E) abole(+) K Supplies / tax declared through L Supplies / tax reduced through M Sub.loral (l ro i- abovc) N Supplies dd adlances on $hich tax is to bepaid (H + M) abovc 5 Detaih ofOutward supplies made during the financial year on which tax is not payabte Zero rated supply (Erport) withour tl supplv to sEZs wirhoulplyment oi c Supplies on which tax is to beplid by the recipient on relerse charge D E Nil F Non-CST suptly (includes'no supply ) o Sub-total (A 1o F abole) H Credil Notos hsued in respect of tmnsactions specitied I DebitNotes issued in resp.ct 01' transactions specified J Supplies declarcd thrcugh K Supplies reduced ihrough L Sub-'lbtal (H to K above) M Turnoler onwhich tax is not !o be paid (O + L abole) N Total Turnover (includin s ad!arlcs) (4N r.5M- 4c above) Tlpe Ceil d Stdre lntegratc TJr Ta\ d TJ\ ltT ldx I 2 6 Detiih ofITC avaited durinqthe financiat ve.r Toialamounr of inpul taxcredit availed through FoRM GSTR"3B (surn total ofTable,lA of FORMGSTIT-3B) l-l Inward supplies (other rhaD impods and inward supplies liable 1l) rcverse charge bu1 includes sewices receivcd liom SEZS) C lnward supplies receivcd from ureSisiered penons liable ro relerse charge (orher rhan B above) onwhich tax is paid & ITC availed Ca!ital coods L) Inwa.d supplies rcceived fiom rcsistered posons liable ro reyerse chargc (olher lhan B aborc) on which ta\ is paid and ITC alailcd Inpuls L lmporr of goods (includins supptjes from SEZS) Clpital Goods F hnpoft ofseNices (excludine in$ard supptis irom SEZS) G Input Tax creditrecei\]ed from ISD H Amount oIITC reclaimed (otherthan B abole) underrhe provisions of lhe Act l Sub tolal (B ro H above) J Diffcrence(r-Aabovc) K Transition Credir through rRA\rJ lincJ udin[iii;isi-ons if L Iransilion Credit lhrough 't RAN- M .tny otlcr rc avaitea tut noisp-iiia-rrovi N Sub-toral (K to l\,1 abo\€) o Tolai I IC alailed (l - N above) Delrils oIITC Reversed ard lDeligibte ITC for rhe finar --T -- l --- 7 As pcr Rule 37 B C -1D E t, Reversal of TRAN{ credir (, Reversal of IR{N-ll credn H Orher reve.sals (pl. spccify) I Tolal ITC Rcrersed (Sxm ofA ro Ir abo\€) .l Ner ITC Alailablc 1br Utili.allo(60 rr) 8 Other I l a r.l,rld i.f" lrc as peL CSrR-za1r'able: &. trrermt) B ITC as pcr sum tot.lof6(B) arid 6(FIlalD€ lrcnnirj$-rds onte".orn. rtr", np.r l11 s.1 Lpolc,lco(r^ ((.ecljdreeoLr n. Jd(. e\;.-.
rcceived fiom SEZS) recciled durinE 2017-l8 hur a\,.tiled dLrrins Aprilto Septenber, i0t8 D Difference tA-(B+C)l E lTC alaihble but nol alailed t ITC alailable bur incligibte t9 IGST paid on impon ofgoods (including supptics tiom SEZ) IGS I crcdit arailed on import ol goods (as per (Er Diffcrence (c{I) ITC alailablc but iot availcd on import ofsoods lLqual TotalITC to be lapsed in cur.eff tinancialycar (E; F-r-J) Ta\ PJid rhLulgh Pd)dh e rash C".",,1 "Tar Ti\ / De*ript or Tax.rb e Va ue (efrid SraLe InegLaru Tx) TJ\/ dTJx Supplies / lll\ declared tlrouSb Amendmenrs (+) (nei ofdcbit noles) Supplies / lax reduced through Amendmcnts (-) (ncl of cr.edii notes) Reversal ollTa availed durins previous finu.iai Xelr ITC availedfor the prelious I Difie.enria!tax paid on accoLrnt ofdectaralion in t0& II ebove l 2 l Total ll D E F (i Details Ccntral Stale Tax / UT d Tax I 2 l 5 L Stppllrs recei,ed itum Comrrosition tapa)ers B C IISN Code UQC Total Quanlii v Ccntal UT l 2 5 6 '7 E I HSN UQC Quanril v Central Staie U'T d Tax I 2 3 5 a, 7 8 I Dcscriplion I 2 3 21 Verification:
I hcrcby solemnh alfirm and declare that thc inl'ormation given hcrein abovc is true and correcl lo the bcst of mv kno*,ledgc and belicf and nothing has bccn concealcd there tionl and in case ofanv reduction in output 1a\ liabilit\ rhe bencfit thereofhas been,r\!ill be passed on to the recipicn! ofsllpply.
Placo Signatory Date Signature Name ol Authorised Designation / Slatus 22 lnstructionsi - I Tcmic u€d a. GS I'lN: Coods and Services Tax Identiflcarion Number b. LQC: tlnil Quantit), Code c. llSN: HarmoniTed Ststem ofNomcnclature Code
2. It is nlandator] lo file all your FORM GS I R-l and FORNI GSTR-3B lbr thc I-Y 2017- l8 bclorc filing this return. Ihc dclails for the period behveen.lul) 2017 10 Nlarch 2018 are !o be prorided in this ra1um.
3. It ma) be notcd thal additional liabilit) iirr lhc lrY 2017-18 not declared in FORM GSTR-I arld I-OR\'I GSTR-IB mat bc dcclar.d in this return. llo\\ever. taxpalcrs cannotclaim inpul ta\ credit unclailned during IY 2017-lE through this retum.
.1. Part II consists of the details of all oul\\,ard supplics & ad\ances recei\,ed during thc financial vear for rlhich thc annual rclurn is tllcd.ll ma) be Doted that all ihc supplies lor \\hich pa)ment has bccn made throuSh FORNI CSTII-JBber\\ecn Jul),2017 !o March 2018 shall bc dcclared in this part. Thc instruclions ro illl Palt II are as lollo\\s:
fable No.
Aegregate !aluc of supplies madc lo consuners and unregistd.cd pcrsons on ilhich iax has been paid shall be declare.l hcrc Thcse will inchrde derail! ol supplies made throLrgh E-Comncrcc opcralol5 and are 10 bc dccltlred as net ofcredir norc5 or dcbit notes islucd in this reg d. Tablc 5. lable 7 along '\,ilh rcspecii\,e arnendrnerrs ir1 'Iable 9 and Tablc l0 oftOItNl GSTR I ma) be used for filling up these details.
1B Aggrcgate Ialue of supplies made to regisl.rrd pclsons (ircludirg mppties rnade ro UINs) on !\lrich rax has beer paid shall be declared hcrc. Thcse witl include supplics rradc through E-Colrn.crce operarors bul shrlll nor inchrJe sLrpplies on \rhich ia\ is 1() be paid b) the recipienl on re!else chargc b$is. llelails ofdcbil and credil nores are to be mentioncd scparalel). Tablc 1A ind lable .lC oi |OR\,] GS IR I Inir! bc Lrsed lbr filling up thcsc details.
4C Aggresatc value of erpo ! (excepl supplic! to SEZ, on $hich tax has been paid slall be declarcd hcre. I able 6A ol FORN1 GSIR I ma\ be used iir tiltin! uD ihese delails.
4D Aggrcgate value ol supplies ro SIZS m which ra\ ha! been paid shall be declared here. Table 68 ofOSTR I ma) be Lrsed lor filling up rhesc dctails.
1E Aggregate \alu. of supplics in rhe nnlurc ol dccincd exporls oI 'lhich rar has bee paid shall be d.clarcd here. lablc 6C o1 iOR\t (ISTR I lnay be used lin ljlline up 1F' Details ol all unadjusted advances i.e. ad\,ancc has been rec.i\cd and rar has bccn paid but iDvoice has nol been issred in rhe curent ycar shall be dectarcd hcre. labte I lA ol I]OR\,I GS IR I ma\ be used lor illling rrp rhcsc dcrails.
4G Aggregatc value ofall ill$artl supplies (irchrding adrirnccs and ner ol crcdir and dcbit notes) on which ta\ is lo be paid b),rh. recipiert (i.ctr) rhe persol titjng rhe annual returr) on reveNe chrrge basis. This shal inclxdc luppties receilcd liom rcgislered perrons, unregistercd persons orl wlich rax is levicd on relerse char.gc basis. This shall also iirclude assregate !aluc ofall imporl ol scNices. table l.t(d) of FORM GS I R-lA may be used lor lllling up ih.sc ddails.
4I Aggregate valuc ol credit .olcs issued in rcspccl of ts 10 B supptics (1B) exfo.ls (1C). supplies to SEZS (.1D) and deemcd exporrs (lE) shalt be declared hcre. 'l abte 23 9B ol FOitM GSTII- l may be uscrt lbr. fitting up rhase dclaits.
'1J Aggregale \,alue ol debil rores issucd in respccl of U ro B supptics (ts1. .rp,.,ns (1C). supplies ro SIZS (1D) and deerncd expons (.jE) shall bc dectared here. Tablc 98 oflORM GS I It I may be Lt\.d for ttlljng up rh.sc detaits.
,1K&4L Delails ofalrcndmenls rnade to B b Ll supfljc! (.1U). erporrs (+Cy-suppties to-Sl.7,s (4D) and dcemed crpots (1tr). credir nor.s (1t). (tebjl nores (.1J) and refund vouchers shall bc declarcd here. Tabl.9A ar.l Table 9C oi tOR\t CS lR-t lr)a\ tre used tbr illli.g up ltre!. derails.
Aggregate value ol cxporrs (c\cepr suppties to SIZs) on u,lrich tax las not been paid shall be declared here. Table 6r\ ot IOITM GSTR-t ma).be Lrsed tin liltirg up thcse 5B Aggregatc \alue ol supplies ro SEZs o. {hich tax ha! noi been paid shal b. dcctared her.. Table 68 ol GS IR I ma) be uscd for filti.g up ihese Ltclaits.
5C i\ggregate v.lue of supplies mad. to re.qislcrcd persons on wl;ar iax is pnuUcfthe recipient o. rc\erse charge baji! Details ot debil and credil nores are ro be menrioncd separalcl). Iablc,18of ITORN1 CSTR I ma].trc used for filting ut thcsc dclails.
5D,5E and 5F Aggrcgale laiuc of ex.lnpted. Nil Rated and r.-o,r CSt supptics stral b. d..l"r",l herc. lable 8 ollOR\{ GSTR I ma) bc used for li ing up lhcse details.
'i he !alue of ixr suppbl shall Lre d.ctared under \on CS]. suppl) (5t).
ilt Aggre!ale !alue of crcdit nolc! issued in respecr ot sLrppt;es lectarea ;,r_<e. SA. SC
5D.5I and 5F shall be declared hcre. lablc 98 ofFOR\,I GSIR,] may L,c used for filling up these dctails.
\.':'e:,e\rueot ,1..1 .l orc,:.r(o, roe. . r .uor.ti.. aeclri(U i.. ) \. .F, .C,
5D.5E and 5f shall be declared herc Tabte 98 of toRM CSTR I rna) bc used for filling up ihese dclails.
Der"il. o .i,, <'i r.r.1 r i, o ." (,i-r ,e, c. rDf' ro . ,/., ,r.o pr..e. r SEZS on whicl) la\ has not bee| paid shalt be declarcd herc. Table 9A an.tTable 9C oflORII GSIR I rna) bc used lor filtins uplhescdetails.
5I 5J&5K 5N Totrl turno\er i.cluding thc surn oj alt rhc suppli.s (\\.irh addilio,nal |jrppl,es ",ieamcndme.rs) on uhlch lax is palabic and la\ is nor palabte shalt be.tcctared hcre.
lhis shall also includ. arnou.r ofadvances on which 1ax i! paid buL invoiccs have1rol bcen is!ucd in thc currenr )ear. Ilo\!e!er. this shalt nol i.ctude the aggregatc latue ot inward suppli.s on which rax is paid by rhe rccipienl (i.e. by rhe person fiti.g the annual rerurn) on rev.re chargc basis.
5. I)anlil consists oflhe details olall inpul ta\ crcdit availcd and rc!erscd inthc linancial \'ear lor which thc annualrelurn is llled. lhe inslNctions 1l) llll l)ar1 III are as lbllows:
'fablc No. Instructions Total input tax credit availea in tabt. +,q oiFoml csircg for rhi t.m be auto-populated here.
6A 6B ^ggregarc \'aruc ot rnpul ra\ credit alailed on a| iNlard suppties cxcepr lhose on \\hich lax is pa)able on rcverse chrrge basis bu1 inchrde\ suppll of ser !jces reccived fron SEZS lhall bc declared herc. k rna).be nored ihat tle total lt.C alajted is lo be classillcd as I'lC or inputs. capitat goods a.d inpLrr scrlices. Tabte q(A)(5) o1 FORM (ISTR-IB rnay bc used lor fitling up rhcsc detaits thisshall nolincludeII( shich*asa\aitcd.rclcrsedandlhenrcct.rimedinrheITC ledgcr. Ihi., isto bc declarcd separaret) under 6(H) beloN.
6C Aggregate vatue of inpur tax cr@ 21 ulrregl\lered pertons (ottrcr itran irrlolt of sen.icel on ,rtcl tar i, n"r"l,t" -.r,r- e.h:r .:ba, i"ll q..(ci,r(o j(.r tr I-) Der.ul(ol..Jt rne,r,. r .,ril.d is to be classiflcd as ]1 C on inpuis. capirat goods ana input services. r abre +(,C)(;ioi FORM GSIR-iB ma) be used l-or fi ing up ihesc details.
Aggregatc value ol inpur tar credit-rvailed on atr i ."drj supplj!.s recd\rd fir;
rcgistcred persons on which ta\ is pa).abtc on rcversc charge basis sha bc dectare.t here. h mat be noted thrr ttrc tolal IfC avajled is ro bc clr\sified,,, ITC ",, i,,p,,;.
capllal goods and i,,pur scrviccs. l able .1(A)(:l) ot FORNj GS-tR-lB ma\ be ,rsc; fir l..ir g .p L,J e..Jr i,, _)er-rl ^ ir r.r '..,.'.",...,.=.i,., r.oor..t ,.,ar. rr..rJ rg c.o u r,.,od, re.eived from SEZs sha b. declered hcre. Ir ma\ be rored that ihc tolal Il C avaitcd is to bc classified as ITC on inpuls and capiral goods. Table 1(A)( t) ol I]ORM GS fR_ lB ma) be uscd for filinr Lrp rhesc derail!.
DdaiLs of i.put lax cr.dit ,ailcd orr inpor o1-,erai.!s fe,ctu,ri,U i,,mr..l supplier :io:,:EZ, shall bc dectarrd here. rabr. 4(A)(t) or.roRN,t cs.i n :ts may be usea for filling up these derails.
Aggregale \alue of i.put 1ax crcdit rc.c€i\!.d fron ir.rpur s!.nicc. aislriUulor sha be declared here. labtc a(A)(a) of FORN] GSTR-la mar be used lbr firring up thc;;
Asgresatevalue@ lrovisions ofihe Act shalt be declared here.
fl" alf"ren"" t, GSTR-3B and input ta\ credir dectared in row B ro H shalt be declared heri_ Ideally, this amounl shouid be zero.
shall be declared hcre.
Detaiis of lrarsition cre.l;r reccirea in th*tecrr or,i.-.",r,r f "4*.(n, firirg,ri+()RM e\ision ofTR,\N_I (whert ".
up".oras u, ao,,r*ia9. iro,,y Detuils of t - FORM GST TMN-it shait be dectared here I'ORl,I IlC,02 in the fi,ranciat ).ear sha be dcctar.d hcre.
Delails of ITat ayiriled bu1 nor cr]\'crett in ary of hearts spc,citred unOer en to 6t atro\.c shall bc dectared herc. Dctaits of ITC availed ihrough tORNt ITC-01 and '74, 78, '7C, 7D, 78,7F,'7G and 7H Detailsol'inpullaxcreditr.r,cJr.aa*toi,.tigiUitil,orrcrersatsrequiredunr:tc,rrule :17. 19,.12 and 4l ol lhcL,.p.GST ltLrt.s 2017 shall be d.clar.d hcre. TIis column sloUld also conrain dctail\ olan) i.ful ra\ crcrlir re\ersed under section l](r) olthc IIGST r\d.2017 and delaits o1 inctigitrlc lransirion crcdjl ctained under T.ORNI GSI TR\N-I or t'ORN{ GST IRAN II and ihcn subsequcnll}.re\crse.l. lablc 1(B) ol F ORI,I GSTIi-3B.ra\ trc urcd for filling up llrcse derails. nr ITC rcyerscd through FORIU ITC -03 shrlt bc dectared in 7H. It the amounr slaled in.tabte.tD ol FORNI GSTR-3B na! nol included in rrble :1A ot TORNI GS-tR-lB. itrcn no entl} ..o.l.j i-clLo( i ...-t.'t ot tt,R\tC\IR_i,. .o!.... I ..o.r.,.., ,.,.,1 ;_ tablc .lD of FORU GSTR_]B iyas included in table .1A ot I.-ORilI CSTI{-38. thcn enlr) uilt come in 7E of IrOR\l (;SI.R-9.
Te.11..re-ir ',i.",,. "r ,.... .Dp... ^.i(r .,r ir f..r .i r.\. d.\upplr(s liJblr lu re\ cn. !t .r re hr r in![Ldr\ s 10 r-y,or? iR ,.- -^-., -.,.-,:'-'':".t'ecciled liom SEZS) pcnainirg1o FY:otr l8 and rclecled i, rony csrn-ziii";;;;: ;;,;;:;j,ftIi,l::
popL,lated in thrs table TIis worrtd bc rhe aggrcgar" "i "tr d," irp,,r t"i _.air ti,"i r,",been declared b), lhe c 8B The inpul tax credit as declared i. Table 6B and 6Hshall be aulo populatcd here.
8C Aggregale value ol iriplrl lax credii a\ailed on all inward supplies (excepr rhose ol which t[x is payable on rc\crsc oharge basis bui incl'rdcs \uppl) ofservices received liom SEZS) received durilg Ju1.,- l0l7 10 \4arch 2018 bul crcdil olr \\,hich "as availed be1$ccn April to Seplernber 1018 llrull bc declared here. Table 1(,\)(5) ol I]ORM CSTR-3B mav be used iir lillirs uD these details.
8D Aggregate value of the input tax credit which was available in FORM GSTR-2A (table 3 & 5 only) but not availed in FORM GSTR-3B rerums shall be computed based on values of8A, 8B and 8C.
However, there may be circumstances where the credit availed in FORM GSTR-3B was greater than the credit available in FORM GSTR-2A. ln such cases. the value in row 8D shall be negative.
8E&8F Thc crcdit ivhich ivas alailable r)il nor avallcd ir FOI{)I GSl lL-3ts andrhe credit \\as not alailcd in l'OttM GSTR 3R as rh. srnrc *as incligible shall be declared here. Id.all\'. if 8D is positi\,e. the surn o1 8[ and 8f sh.r]l be eoual to 8D.
8G AgSregate value ol-IGST lraid at the tirne of irnpods (iircluding nnpons lrom SEZ, drir -.lr lr: r i: (.ir h..ll b. ri..(l .r 8II The inpufiax credir as dcclarcd in I able 6E shall be auto populalcd here.
8K The total inpul l.rx credil \a.hich shall lapsc for the curreDt l]nancial vcar lhall be computed in ihis row.
6.
'7.
I)art IV is lhe actual 1a\ paid during thc linancial !ear. Payment oftax undcr 1able 6.1 of F-OttM GSTR'3B nlay be used for tllling up lhcsc dctails.
I)aft V consists ol parliculars oltransaclions lor lhe previous flnancial ]ear bu! paid in the FORNI GSTR-3B ofApril 1() September ofcUrcnl lrY or dale offiling ofAnnual Relurn tbr previous financial lcar (lor example in lhc annual return tbr the fY 2017-18. the lransactions declarcd in April to Septcnrbcr 201 I for the FY l0I7-18 shdll be declared), \\,hichclcr is earlier. The instruclions to illl Pan \i arc as l_ollo\s:
ll. I)art Vl consisls ofdetails olother illtbrmalion. fhe instruciions lo fill pan VI arc as lbllous:
Table No. Instruclions 10&ll Delails ol additions or anicndmenrs to anr- ol rh. supplies already {tcclared in rhe rel rns oflhe previous ljnancial ),ear but suoh amerdinenls $,crc iumished in Tablc 9A, l'able98.1ndTable9Col'IORMGSI'R-l of Aplil lo Seplernber ol lhc cun.ent financial year or dalc ol filing of A)lnual Relurn i-or rhe prclious financial year.
whichever is .a ier shall be d.clrred here.
t) Aggr.gar. value ofrelcrsdl ot llC $hich sa! a!ailed in lhe fr.lious tjnancial ]ear but rcrerscd ir returns tllcd lirl the monlhs ol April to Seplcilbcr ofrhe curre.r li.ancial year or ddle of iliirg ol Annual Iierur. titr pre\,ious finarlcjat year , rhichever is earlid shall be decla,cd hcre. Iable 4(B) ol trOR\4 GStR-lB ma) bc used tbr ljllinS up these dcraiis 13 Dclails of I I'C lbr goods or seniccs rcceived in rhe prclious financiat lcar bul ITC for the samc was arail.d in rcturns filed iir rhe months of,\prit to Seprernber otlhe curent financial year or dalc ol filing of Annual RetLrm for lhe pre\ious tj|arcial Iear \!hiche\ er i\ carlier shall bc dcclared here. Tablc 1(A) ol FoRM CS'l R-lB mal be uscd for filling up these details. However, an) lTC $hich \{as re\clsed in rhe Iry 2017-18 as per second proviso to sub scction (:) ofsccrion 16 bm was rcctaimed in FY20lll 19.thedeiailsol such ll'C rccleimcd shall be iirrnishcd in the annuatrerum lin fY 2018-19.
26 Table ^-o. \.rregrc\.1 e rr<. IJ .tr I ed. .,r.r c,. t re e. rrr . o pJJirg o.Jro.e. r,l clai.rs filed in the linancial ye.rr and wil i.ctude rclnnds $hjch havc beer \anclion.d. rejectcd or ar. pending fbr proccssirg. Refund sanctioned ,neans rhc aqaresatc vahre ol all relu.d san.ri.n 6rner(. Refund pendino will be thc aggregalc arnounl ir all refurd application ibr ryhlch rckro\ytedgemenl has becn received and will exclude provisional reliLnds reccived Thesc wiI noL inclu.ie dclails ol.non,cST CL:re.-. \. reo'jer..,l.o .,.. tr'\,. ,. rt....r,t J|."., .r.
bccn issued by ihe adjudicati.g aulhoril) sha| b. dectared here. Aggrcgate Yatue of taxes paid out oflhe total lalue ofconfirnred demand a! dectared ir t5E above shalt be dcclared hcre. Aggregare latue ol dcmaDds pcnding rccovery oul of t5I above shall bc declared hcre.
qe:'i!rre'd.ue .eireJ ^ ,po. : j, L\pd\c. .h... a, tecl. a h€re. Table 5 of|ORM GSTR :B rn.rJ- be use.j lbr fil]jng up ihesc delaits.
l5A, 158, l5C and r5D t5E, 15F and 15G 16A l6B Aggregatc value o{ all decmed suppties lt orr rhe pjir-.^ipat lo rte i(]1) $lrrker jr rerrrq of sub-seclion (l) and sub scction (4) of Scction 1.13 ot rhc CGST Acl shall be \s6re-..(\,ueo td(.r,Lr .\t r. ror st,. . $ere .r.l o.. -fpro\a cFi.
but $erc not returned ro ihe prinoipal supptier $irhin onc eiglt), days ofsuch suppty shall be dcctdred hcre.
(rrrr-:r. o. .rpolir..rte.r., .,:-i _;,nic.trr Hi\ ! d( ^ oe rcpoted only iir this rabl.. Ir \\jll be oprional r-or liripa)ers hali.g annlal lumoler upto I 1.50 Cr. It 'yill be mrnitarot- 10 rcpul IIS\ co.lc at t\\o di!iis tc!cl tirl taxpa)ers having arnual (rmo\cr in ltc precedi.g )ear above I 1.50 Cr bur uDlo I '.00 ( .rll r'. rrarj.r t.\.... J.o-Jd.n.\i .- ru,t r, r^\cr.,b^\c )..uu Cr. LiQC derails 10 bc furnjshed or)t,v for supptr- of goods. euantiry ls 1lr bc reporred nct of rclurrs. Table I 2 of ITORNI CS I It I ma) be used tbr fitiing up dctails in TJq c I 'l ira\ l-e r.,t<d , Jl li '. r ." I dt "i .J reo.r _<o o t)e . (.ldr.d .1. t. '. o.c ( \ i. , , , ... ,r le ...j t-r I .
account for 10.,; or nrorc otrh. tolat latue ol in$ard supplies.
LaIc fee $ill be prlable il annual retunr is fited ahe hc due rlarr:
l6c 17&18 t9
9. "lowards dlc end oI thc return. taxp4]ers shall additional liability declared in this form.
'lla\pavers shall selecl .,Annual Return" in FORNI DRC-03. lt ma] bc norcd that such electronic cash led ger only.".
be given an option to pay any through FORM DRC-03.
the drop down provided in liability can be paid through in FORM GST R 9A In the said rules, f@ "FORM GSTR _ 9A [See rule 80] Atrtrual Return (For Composition Taxpayer) 27 1 2 3A 3B 5 GSTIN rrade Name (ifany) PeIiod olcomposllion scheme during thc )eft Aggrcgare Turnolcr of Previous [inancial Year (Amounr in < in alltabLes rumo\er ^i.:;-t Ceniral state / uT rax I 6 I 2 ,1 5 1 Details olOut\rard $Dplies m B Exempted. Nil,raled Tolal 7 Delails ofinward supplics on shich ra\ is payabte on reverse cha.ge basis (net ofdebircredit notes) for inancial ycar Dcscription I TJrable I varue Central Tax ] State Tax / I Ul-Tax l 2 I 5 6 Inward supplies liablc B In$a.d supplies liable C D (A), (B) and (c) above 8 Details ofofie. inwaid sulplics for the finmcial !ear in\rard supplies ftom (other than 7A abo!e) IJ 9 Paid I 2 3 --= :*tlnleresl l Latc fee 28 ' l,' ,., ,| utwirad and inildiil:iii;iiDliisrfiidediliiiljhi.iinjriliar-r&i :.:::..::):' . . ' r9t9.EB!.$t_ F;
29 l0 ll 17 1l State Tax / UT Tax Verillcation:
I hercb) solcmnl) allirm and declare that lhe information given herein above is true and corrcct to thc bcst ofmy kno*,ledge and beliefand nothing has been conccalcd thcrc iionl and in casc ol-any reduc!ion in outpu{ la\ liabilil) rhc bcrrclll thcr.olhas bccn,uill bc passed on lo lhc rccipienl olsupph.
Inlegrated Tax Central Place Date Signaturc Nanle of Aulhorised Signalory Designation / Status 30 Instruct'ions: - L lt is mandator! to file all )our FORII CSTR-4 lil the Fy 2017-lE bciirre llling this rcturn. Thc details fbr rhe period bet*,een Jul! 2017 to March 2018 shall be provided in this relurn.
2. 11 mal be noled thar addilional liabilit) tbr the Fy 2017-18 nor dcclared in FORM (;STR-] n-\ hrde.larcdinthi r. urr l. I)an I consisls ofbasic delails ofta\paler. Thc instructions to fill part I are as lbllo\\,s:
Table No.
5 Aggregalc turnover ii)r the preliou\ tjnancial )car is the turnorcr ofrhe financiat 1,ear prcviorrs lo rhc )ear lb \thich the relum is beirg lltcd. For examplc 1br lhe annual return lbr I'Y 2017 18. dre aggrcgarc turnover ol Fy 20talt7 shall be enlcrcd jnro this l.tble. lt is thc sum ioial oJ lumovel ol all la\pa)ers registe.ed or thc saDre I,AN Par! 1l consists ofthe dctails ofall ouhvard and inrard suppljes in thc financial \car lor \rhich thc annual rennn is illed. The instrllctions to tlll pafl ll are as lbllo!\s:
I)an IV consists of thc details ol_ amcndments made lbr the supplies of thc prertous financial year in thc returns ofApril to SEprrrrber ot thc (urrcnl l y or date ut tlling of Annual Rcrurn for previous llnancial \ear (lir example in thc aluual relurn tbr the ly 2017-18, the transactions declarcd in r\pril to Seplcmber 20t8 for rlle Fy l0l7- t8 shalt be dcclared). whichcver. is carlier. J'he inslructions 11) fi11 part V arc as i.ollo\\s:
Table No.
6A Aggregalc ralue oJ all out\\ard suppties nLr of aebtt nores , creair ,,.,r..-,ir ,rr advances and ncl oI goods rcturned 10. lhe enlirc linrnciat ),car shalt be dcclared here. Table 6 and Table I of f ORM GS tR I ma) be uscd ibr fi i.g up ihese dclails.
6B Aggregate value of exernpred_ Nil Rared and Non CST supplies shall be detlareti Aggregare !alue ofall in\r.ard rirppties recej!ed tiorn regisLcred pexons on *hich rJ is pa,vable on reverse charle basi! shatl be dcctared herc Iibte 18. Tabte 5 and Table 8,^ ol I-ORM GSTR-.Ina) be used li)r lIting up rhese deiails.
,78 Aggrcgate valuc ol all in\rard supptics recei\ed U.oln unregisrcreA penons lother rhan inpofi ol services) on which la\ is palabte on relcrse chalge basis shalt bc dectarerl herc. Table lC. Table 5 and Iablc8Aof |'ORN1 GS|R.1 a). be ulcd Ior fi|jns up 1C Aggresale vilue of all scNices imported a*inr rt . nn-.aq,.a. S".rr r," J...*,r.a here. Table .lD and lable ,< of I'ORM GSTR 4 ma} be used for fi ins up thcle dcrails.
8A Aggregatc value ol all in\a.a supptie.s recetr,ea |LL,rn re.q;.rc.,"a p.r.on, t)I,,*icl, ta,, is palabl. b) tle supplier rhalt be declared herc Tabte.lA and .t.abtc 5 of FORM (iSTR-.l ma) ire Lrsed lor filling up these.i.Lrits.
8B Aggr€gate value of all goods i,"po,t"a au,Gg tl,..nan-a yearitu Table No.
10,11,12,1i and i4 Delails ol addiiions or amendments ro an\ of rhe .,,ppti*-"t.ciray, a..t".cai,, rn.
relurns ofthe prc\,ious limncial )car bul such.rmendncnis werc l.urnished in Table _l !:1",1r," i.'!.rrd supplie, or Talr]e 7 (,claling to ouh{ard supptie, of rroRtvl 3i GS IR ,l oiAprjl to Septenrber ol rtre cu crl finarcial \ear or upb thel:tatr of t-llng oJ Annual Ilerun i-or lhe prc!ious llnanctat ).ear, whichc!cr is cartier shall be Part V consists of details lollows:
ol orher inlormation. Thc instruction to till pat1 V are as
1. To\ards the cnd oflhe rclurn. laxpa\crs shall be giren an option to lay an! adclitional liabilil) declared in this lo n. through FOITU DIiC_03. faxpar,ers shall sclecr.,Annual Ilehn.n" in the drop do\rn prolidecl in FORNI DIIC_03. lr nlaY be notecl thar such liabili!y shilll bc paid through electronic cesh lcdger only.',.
Table No.
Aggregate value ol refu|ds claimcd. sa|clioned. rclectea alltt pe,rding for proc..$i"!..J ..de,,(d,e. Re.. -trr..Jri hJ.,e,J,res"r r,,re^ ll .n! re-rn claims filed ln ihe linarcjal )ear and *ill inctudc refunds $1rich have been sanclioned, relecl.d or arc pendirg for processtng. Refund sa.clioned means rhc assrcsare \'alue ofall refund s.ndldn or.teN Rei-und pen.ling *.iI bc the aggregate amounl in all rriirnd applicarion rbr !\hich acknon,tedgement has been receivcd and lvill c\cludc prolisional r.lurds r.ccived. These,!jll nor jnclude dctaits otnon-ajST Aggregate raluc of demands ol la\e! lar \\,hjch a" ,r.,t., *"fir"i,,e trr" a.,",,,,r h* De( i.. lb\ r..o:.d.1r r .... iir\ i oeer i.ret -" b( d(c .rd.rere.
Agqrcgare \alue ol taxes paid out ofthc rorat lalLre oi.corfimed demand i. l5E abore shall be declared here. Argr.gale \alue of ,lcmands pendi|q recovcr! oui ol.l\l "b. \e I',1 o-o..11.ea\cre.
\;Erep (\r.u.u -i ."(.i (\er .t .r roe ". o.. .ula\ l.\ L-.jr-..e conposition schcrne shall be dcctared h.re. thc derails tnrnjrhed in IrOItN,j lTit-01 ma) bc used lbr filling up these d.raits.
\-:-eo-< \.L. o. r.e.r(d' ,.; e,"n.r,*.;i r..tp(.u.. ofr. Lr .t rhe cornposilion schcme shalt be dcclared here. The derails furnished ir FORl\1 lt.C 0l may be used 1br filling up rhese details.
t ;e tee witt le p,1rli ronri.t rJ.i:. r.,cai, o I I5A ]58, l5C and l5D 15E, 15F and l5G i6A t6B 11 in FORM GST R 9C ln the said rulcs, tbr substituted, namel),:- FORM GSTRSC, tfre fottowing form shalt be "FoRM GsrR-9c See ruie 80(3) IART A Reconciliation Stalelrenl Trade Narne Are you liable to audit under any Act?
Amount in a in allrables 3) 5 Reconciliation of Gross Turnover Turno\er r including e\po{.) dr per auAilid lxr;;;l statements for the State / UT (For multi-GSTIN units under same PAN the tumover shall be derived lrorn the audited Annual Financial Statement) F G H I J N K L M o P a R B C D E Unbilled revenue at the beginning ofFinancial year (+) Unadjusted advances at the end ofthe Financial year (+) Deemed Suppl), under Schedule I (+) Credit Notes issued aflerthe end of tiejnancial l,ear but reflected in the annual return C) Trade Discounts accounted lbr in the audited Annual Financial Statement but are not permissible under CST r+) Tumover frotn 4pril 2017 to June 2017 G) Unbilled revenue at the end ofFinancial ycar G) Unadjusted Advances at the beginning ofthe Finarcrhl Year (-) Credit notes accounted for in the audited Annual Financial Statenlentbut are not permissible under CST (+) Adjustments on account ofsupply oigooas b), SeZ units to DTA Units G) Tunoyer fbr the period under composition scheme c) Adjustments in tumoler under section liand rulei thereunder (+/- ) Adjustments in tumover due to foreign exchang;
lluctuations (+/- ) Adiustmenls in turnover due to reasons not listed above (+/- ) Annual turnover afaer adjustments as above "fumover as declared in Annual Retum (GSTR9) Un-Reconciled turnover (Q - p) AT1 6 Reasons for Un - Reconcihd differcnce in Annual (;ross Turnover B C Reason I Reason 2 Reason 3 <<Text>> <<Iext>> <<l ext>> Reconciliation of Taxable Turnover Annual turnover 4fter adjustments (f'rom 5p above) 7 B C D E F G Valueof Exempted,Nitnatea,NonCsi-suppf iqs,N"{rppl} Z-991494j!pE1!9qll!hour paymenl of rali supplies on which rax ir ro be oaid bi rhi reipliniin rerer.e charge basis 'faxable turnover as per adjustqlents above (A-B-C-D) Taxable turnover as per tiaU;iity aectareain ,lnnuat Fetum (GSTR9) Unreconciled ta\able turyrover (F-E) AT2 _q B Reasons for Un - Roconciled difference in taxablo turnover Reason l Reason 2 :3 Pt.
II ffi lli$f lldniitiri,lyilli :,"1 rtrti:rr.ri't.l:tii,iarrl ill r;:.jjl i.i.t Reason 3 <<Text>> Cess, if aDplicable 6 B C D E F G H I J K L M N o Reason I Reason 2 Reason 3 <<Text>> Additional amount payablc but not paid (dw to reasons spetfrea- unOerTatfes and 10 above Cenhal tax State tax / IIT trx 34 Reconciliation oINet InDut Tan Credit B C D E F ITC availed as per audited Annual Financial Statemenr for the State/ UT (For multi-GSTIN units under same PAN this shouLd be derived from books ofaccounts ITC booked in earlier Findncial Years claimed in curreflt Financial Year ITC booked in current Financial Year to be claimed in subsequent Fjnancial Years 11C availed as per audited financial statements or books of ITC ciaimed in Annual Returr aCSTR9 Un-reconciled ITC Reason I Reason 2 <<Text>> Reason 3 Reconciliation ofITC declared in Annual Return (GSTRgy *ith ITC_ arailetl on expenses as per audiled Annual Finincial Statencntor books ofaccount Amount of Total ITC Power and Fuel lmported goods (Including received Rent and Insurance Goods lost, stolen, destroyed, written off or disposed of by way ofgift or fi-ce samDles Reasons lbr un-reconciled dillerence in ITC Anrount oleligible ITC a!ailcd B C 35 N o P a Tar piyable on un-reconciled differcncc ill ITC (lue lo reasons specified in 13 and 15 above Amount Pa Vcrification:
I herebv solemnly affirm and declarc that thc inl.]rmation giren herein abole is tl.uc and correct 10 the bcsl ol my knowledgc :rnd belicl and nothins has bccn conccalcd there lrom.**(Signature and sramp/Scal of rhc Auditor) Verillcation of rcgistercd person:
I hercb\ solemnly atllrn and declare tha! I am uploacljng the rcconcilialion statcrnent 1n FORM GSTR-gC prepared and duh signed b) lhe r\udilor ilnd nothing has been lampered or altcred by me in the stalcment. I am also uploading othcr statcn;ents, as applicable, including llnancial statemcnl. protjt and loss accounl and balance shcct etc.
Place: ...............
Naftc ofthe signator\, ..........
Membelship No..................
Daie: ...........-...
Full address ...-......
Place:
Datc:
Signalure Name of .{uthoriTed Signator!
Designationr'status 37
0.10% Input Tax Credit lntersst Late lee Penalty Any other amount paid for supplies not included in Annual Return rcs'rR s) Erroieous refund to be paid back Outstanding demands to be seltled Othei (Pl.
Instructions:
L Terns uscd:
(a) GSTI\-: Coods and Serviccs'Ia\ Identitlcation \umbcr
2. It is mandator\ to file all your FOIIN1 GSTR-I, I ORNT GSTR 38 and l,'OttM GSTR - 9 tbr thc llY 2017-lt belbrc filing this return. lhe derails f'or thc pcriod belreen Jul) 2017 to March 20lE are to bc provided in this smlcment for the linancial Year 2017-18.
The reconciliation staicmenl is to be lilcd lbr ereD GSTIN scparatcl).
3. Thc relerence to currcnt financial year in this slalement is the llnancial ]ear fbr which the rcconciliation statcmcnl is being filed lbr.
,1. Pan Il consislli ol reconciliation ol 1hc annual turnorcr r:lcclared in the auditcd Annual Financial Stalement\ith thc lurnover as declarcd in thc Annual Renrrn iurnished in I OItM GSTR 9 ibr this CS l lN. The ins uclions lo llll this part arc as lollo\\s :- Table No.
5A l'he l rno\er as per the audilcd Annual Fina.cial Staremenrshall be dcclared here.
There ma) b. cases where r|rltiplc GSIlr"s (Sratc $is.) regisrrations exisr on the sarne lAN. fhis is comrnon for pcrson! r enlirie, \\.ilh trc.'.n.e over mLlriptc Slarcs.
SLrch persons r cntities. $i11 1)a\c ro inre[ral]y deri!c rhcir GSl'tN $ise rurno!cr and dcclare the same lrerc. This shall incluric c\pot lurno\,er (if an),-). lt ma,"- Lre noted that rel-erencc lo audiled Alnual Financial Stalemcnlincludes referencc ro books of accounts in cas. ol'persons, enlirie\ haring presence oler multjple Slares.
5B Unbilled rcvcnuc rvhich \\ar rccordell in rhe book! ot accounrs on rhe basis ofaccrual sysiem of accounling in ihe l3\t llr.rncial ) ear and {as carried lor\\ard 10 lhe currenl ilnancial year shall bc declared here. I. i)rlrcr words. nhci GST is parable during thc financial y. on mch rc\cn e (\hi.h $as rccognized earti.r). rhc valLre ol such rercnue shall bc dccl.rred here (tor eranrple. ilmpec\ Tcn arores oi-unbllled rc\enuc.\jsred forihe finanoiat,vear 2016-17. and during ihe crrcnl finincial )ear. CS'I i\'as paid on rupees Four Crorcs ofsuoh revenue, rhcn \ialue ofrupces tour Crorcs rupees shall bc declared here) 5C Value of all advances for which GST has been paid but the same has nor been recognized as revenue in the audited Annual Financial Slatemenrshali be declared 5D ggregaie ralu. of deemed supplies under Schedule I ol-1hc U.f. cST Ac!. 2017 shall be declared here. An) dc.med supply rhich is alread), pafi ofihe lurnover in the audilcd,{nnual Firancial Sratenicnt is not requtrcd ro be included hcre.
5E Aggregale valuc ol credii norcs which \rerc i\srLed afler I t', oi Nlarch tirr a|) supply accounted ir rhe curent fina|cial ]ear bLrr such credil notes werc reflecred in rhc annual rcrurn (ajSTR 9)shal be dcclarcd here.
5F 'l'r'adc discounrs which arc accounled lbr ir rhe eudited ennuat t iruurciat Siat.mentbut on which cs'f $as le\,iablc(b.ir! nol permjslible) sha bc dectared 5G Turnover ircluded in thc aLrdired Annual financial Slatemenlibr ADril 20171,, J* 2017 shallbe declared her 5ll tjnbillcd revenuc which \\as rccorded ir llrc books olacco,nts on rhe basis of.rccrr.at systen ol accounting during ihe cursnl financi.rt )car bur GS't {i!s noi payabtc on !uch re\e.ue in the same linancial)ear shall be dectarcd hcre.
5l Valrc of all adlances for which GSI ha! nol been taid bur ihe sa e has be€I recognized as rc\cnue ir lhe audited Annu.tl Financiat Slalcmenrshal bc declared l8 \glre.. -\ l.e^'.reol, r( ..., ,",,,-: J-roLj.rA.nl I inancial Slatemenl bur \\crc not admissibtc under Scction t4 oflhe CGS f Act shall qlo.J:.le,ol .. ot ll rood ...Dtj eo t,.t-Z o DtA .-ir, t..r $ii.h.1e Dt{ unils have filed bill ol enrry shall bc dectared here.
Thcre rna) be cases $hcre registered penons might la,.e oprca our of rtre cornposilion soherne duriog the currcnt financial r-ear. lheir lLrrnovcr as per the audjted A.nual Finrncial Staiemcnr lvoutd inctudc turnovcr borh as composilion laxpalcr as wcll as normnl rarprler. Ih.refore. rhe rnolcr for ,lhich CST was pajd under drc cornposilion schcrne shelt be declared herc.
5J 5K 5L 5M Thcre may be cascs wherc tte raxat,te rat,c anl ttr" i,rr(.t.c,"tu. Jtf., a,," ro valuation princi es undcr secrion l5 ot the CGST Act.20t7 and rules lhcreunder.
I hercibre. an) differcnce between thc tirr|ovcr reporr.d in ihe Annuat Rcturn rCSTR 9) and lurnover rcporred in ttre audiled,\nnual Irjnanciat Stateinenldue to diferencc in valualio. ofsupplics shall be declared herc.
\':J.r ((.rr br$r.r ,.r,,.".. *"-.. i \.r.t/e ,,,i Ro..ro lurno\.r reporrcd in thc nudilcd Annual tllr.rnciat Srarcmenr due 10 toreien exchanse-u. r.ri" .rJ cJ a<- J.d ,e Any dillerencc bel$,ccn the rrrrnover .epolrca in rhc ennLrat Rerrr.,, fCSrnSl ",r,rtumover rcpofied jn the audired Annuat Iinanciat Staremcnj due 10 reasons not listcd above shali be declared here.
5N 5() sQ as declared ln the Annurt lteruln (GSTR 9) shall be dcctared here.'lhis turnovcr ma) bc derivcd fi,()n Sr. No 5\ t0 and ll ofAruuat Itelurn aCSTR 9).
Re: r . .o rur- r.,, r.i rt- -., .-t . - ".." d(. - efl :. .e ,, "iredAnnual financial Stalc)nenr aDd lu.no\er as declarcd in ihc Annuat Return IGSTR sl shall be speciiied hcre.
Le :ble 'ro.ne-"r .e.u. .:.. . n ^ .\.qt. r, rn.\J tro 1 rhe ".Jire.l a,ln rrt trrnoler after adjusrmenls '1ith rhe laxabte lLrrno\er dcclared in annual rclum (csTrt 9).
Annualrurnover as derired ir) Tabte jp abo!c \louk 1,.-,,to-poprfat.a fr"...
Valueoiexempted.ntlrar.d.nonCsia,.tno-sqpq,r,-rorer.,rmtttcdectarcrthere.
This shall be rcpofied nel otcredil notes. dcbit.olcs and amendments jtrn!
\"lr<o /(ro .i .d.'.ojerir.lL-in; ,fptie. \t ,/ r,,!t.i(r .i ,.,",.
'h-ll h. de. 'rd .rc .,i. .k be ,p..-re.j .er ^.(-(t rne,. leoi ru.e drJ amcndrnents ifan),.
Vallc ofrevcrse charle \upplies on \hich lar is 10 bc tai,j t\ dre,rcipielr shatr be declared here. This shall be rcpored ner ot credir .oles. d.bit notes ar.i amen.lmerts il any.
l\c r..\"q|. I li,.er Jer \. t ., .. oi r, er,c trJ rrcr jl,e Jnnr.a adjunrnents declarcd in Table 7A abo!c and rhe mm of all supplics (excrnpred. non-a:ST.r.'r| er:.,r (,1.., t...l.r-a n ,d,.( ts -( .J 7-J.o.i,e Taxable lur.over as dect.ued jn table (4N 1C) + (t0 lf) oi rtre A rmt Rerm (cSTR9) shrll bc dectarcd herc.
Reasons for non{cconciliation bex\eciirtjusLed an,".t r.."Uf. t,,r""*. ,,, ,fe .i*a from I ablc 7E above and thc ta\abie turnover d.clare.l jn I ablc lf shau be specified 6 1 7B 1C 1t) 7E 7F 8 39
5. Ilen III consists ol l.cconcilialion ofdrc 1a\ pa\ablc as per dcclaralion in the reconciljation statcment and thc actual ta\ paid as declared ilr Annllal Relurn (CSl lig). Thc instructions to fillthis part are as lbllolvs :- Part lV consists of reconciliation of Input Tax Credit (lTC). The instructions io filI part IV are as under:- Table No.
9 herJo.(o.^ d... to .e..r,. li'r " :rno, t,.per recr,.i .io amount of lax paid as deolared in Annual R.1un (ajs tR g) Under rtrc he.rd tabelcd 'RC". supplies shcre lax was pnid on rclerse ch.lrgc basis b! thc recipienr (i.c. ihe perso. Ibr whom rcconciliation siateme.l has been prcpared) shall be dectared.
9P The total amount to be paid as per liabiliti, dectarea ;n tattele to qC o populated here.
eQ lhe amounr payablc as declarcd in rable 9 ofthe Al)nual Return iCSTRg) shait bc declared hcre. ltsholdalsoconlain.rnydificrentialra\paidonIabteI0orIIoithc Arnual Retur| (CS'l R9).
10 Reasons for non-reconciliation Uetween payabieT laUitiry d-tarea in-a and the amount payable in Table 9Q shatl be specified here.
11 Ary amolrnl which is paynble duc lo reaso]rs specirjed Lrnder labte 6. S .rnd tO ]bm shall bc declared h.re Table No. Instrlrclions 12A ll'C availed (ai.r re\'ersals) as per ihc aLrdired Annual ni,ranciat Sratcmentshall li declared herc. Ihere nra) be cascs \here.ruttiple GSTt\s (S1at. {ise) re.eislratiors erist on the sarrc PAN. Thls is conrrnon r-or p.rsons ,cnliries $,ith presence ovcr mulliple Siatcs. Such pcrsons ,cnlities. \i ha\e tu intcrnnil),dcri\e iheir ITC for each indivr.lual GSIi\ end declarc rhe sarn. hcre ll rna) be notcd thxr rei.ercncc to audited ,\nnual fi ancial StarcmenrirclrLdes refercnce 10 books ofaccounts in care ol pcrsons, cnlities ha!irg presc.ce over multipie Slarcs.
l2B An) lTC which $as bookcd ir thc .rudhed Annual t inanciat Sratenrerrot- *rrtier iinancial lea(s) bur a\ailed h ihe ITC ledger in the ltnanciat )eartirr $hich the reconcilialior \raterrenl is being Jlled for shalt be dcclared h.rc. Ihis sha inctud.
tran!itional credit rhich \\a\ booked in e,Iljer !crrs bur a!aited drLrin! Ft anciet Year ltll7-18.
l2c Any ITal *hich h.is b.cn book.d in the aurtrred ,rnnuat l.i,,aici:rt .Srar..lrenr ot.Lhc culrenl ljnanciel )ear bul the sar)rc his nor bc.n credilcd 10 the ITC Iedner tin rhe said ljnancial )ear shall be declarcd Ierc.
l2D ITC availed as per audired an"uul ptnan"t"l Srat".*t o. UookiJ dedved from values declared in Table 12A, t2B and 12C above will be aulo_ populated here.
l2E NeL llC avr'ldble for .ri.i/ io d;ec;,ed h taote Z,] or qnnuainir.rn Gstnor shali be declared here.
Reaso rr tor -on-recorcrtio',o' oltfC ".leriroireal, i* t emo, books of account (Table 12D) and the net ITC (Table12E) availed in the Annual Return (GSTR9) shall be specified here.
13 14 Ihi! lable is ibr reconcilialion of IICijccl,rredin1t.,r"r*tn srng."git,,rt the c\lenses booked in the audired An uat financtat Sralcmcnt or trooks ofaccount.
Il|vryllj,!lyL' 'pcciiied ur)dcr rhis rablc rre geicml e\pe,,scs in the.urdited ,10 Annual Finaucial Stalemenl or books of accounr on $hich I IC nray or may nol be available. Furthcr this is orl! an indicati\e lisr of hcads under which e{pcnses are generall) booked. faxpa)-crs ma,v add or dclctc any ofthese hcads but all heads of expenses on which GS I' has bccn p.rid l was payablc are io be declared hcrc.
14R Total I l'C declared in Table l4A to llQ abole shall be auro |opulated here.
Net ITC av.rilcd as declared nr rhc Annual Iierurn (CSTRg) shall be declarcd hcre.
Tablc 7J oflhe r\nr)ual Rcturn (GS I Ii9) nia) bc used Ibr filing llis Tabtc t5 Reasons li)r nur-reconcilixrio. bctsccn I I C availed on rhc various expenses dcclarcd in Table lllt and ITC dccl.rred in lablc 1.lS shall be specified hcrc.
I6 An) anonnl which is palablc duc 10 rersons specified ir Tablc 1j and l5 above shall
7. I)art V consists ol the auditor's recommendation on the additional liabilil) 10 be dischargcd bl the taxpa)er duc to non-reconcilialion of!urnover or non-reconciliation 01' inpLrl 1ax credit. Thc auditor shall also rccomrnend iitherc is any olher amount to bc paid for supplies not included in dre Annual Return. An) r.efund q,hich has bccn erroneouslv laken and shall be paid back lo the Governmcnl shall also be dcclared in this tablc. Lastll.
any other oulstanding demands which is rccommended to be scrtled b\ the audilor shall bc declared in this lable.
Il. lowards thc cnd ofthe renrrn. taxpavers shall be giren an option 1l) pa! an) additional liabiliq declared in this lbrm, through I-ORII DRC-0J. fa\paycrs shall select "Rcconciliation Statcment' in thc drop dowll pro\idcd in FORII DRC-0J. Ii rnav be noled that such liabilit) shall bc paid through clcclr.onic cash lcdgcr onl),.
P-{RI' B CERI'IFICATION I. Certitication in cases where thc reconciliation sratemrnt (FORNI GS I R-9C) is dra\ln up bt lhe person Nho had conducted the audit:
* I^\,e have cxamined thc
(a) balance shcct as on ......-..
(b) the *protit and loss account/incomc and e\pendilLre account lor rhe period begrnntng liom ..............to ending on ........ and
(c) the cash llo*,statcmcnl lor the p.riod beginnins fi-om ...........1o endinc oD ........._ eltached here\\ith, ol Mr's ....-.......... (\a|r<). .... ... 1\ddrcss), ...,,,..,,,...''',,,,,,(jS llN)'
2. tsased on our audit IA\,a report thal rhe said rcgislcred person *has nrainlained thc books of acc.runts. records and documents as required bv the IGST/CCiS 1/<<>>GS l Act.20I7 and rhe rul.slnotitlcarion! made/,issucd thereundcr*has not maintaincd the folloring accounts/recolds/.locunrents as requircd br the IGSTICCS I I<+>C S I Act. 201 7 rnd thc Nles/norificalions madc,iissued rhcrcunder:
l.
2.
3.
3. (a) *l/!ve repofl the ibllo*ing obscr\,alionsr'comments i discrepancics l inconsistcncics: if an):
3. (b) *l/wc lurther rcpo( that. - 11 (A) *lr'\\e havc obtained all the inlornlalion ltnd cxplanaLions \\hich, to the bcsl of *m\,rour kno\llcdse and bclicl. \\ere nccessal lir the purposc oI the audit,l inlormation and c\planations lihich. to thc besl ol +nry/our knoNlcdge and bclicf, *ere neccssar! t'or thc pJrlo\e ol rr,e d. oit rrcrr n,r pr^r iJcJ pJntall\ | .\ iLl(o lo L.
(B) In *nr)/our opinion. proper books of accounl +have.r'havc n01 been kept b), the registcrcd person so lar as appcars from+tny1'our examination ofthe books.
(C) Ir'\\ c ccniD that thc balance shccl, the *prolil .rnd Ioss/'income and e\pcndilure account end the cash flo\\ Statcmenl are +il1 agreelnent,hol in agreemenl wiLh the book! ol .rrluulr maintained at thc Ifincipal place of business at ........................and +* ......... ...additional place of bUsincss wirhin thc Slate.
:1. l'he documenls required to be lumishcd unller section jj (,i)of rhe CCSI Ac SGSTAcl and Iieconciliation Statemcnt recluired to be lurnishcd under sectioll ,l,l(2) ol the CCSI' Acl/SGST Act is irnnexed hcre\!ith in !onn No. GSTR 9C.
5. ln +m\'/our opinion and to rhe best o1 *mli.rur inlbrmation and according to explanatiuns gi,ren to *mc/us. the particulars given in the said Iromr \o.GSTR gC are tllte and correcl subject to lbllo\\ ing obser\,alions/qualillcatious. if an):
'rlSi3r.rture anJ .x'nl \c-l ul tne \Udit .rl Placc: ...............
Name olthc signator\' - lvlembership No.......-..........
Date: ..........,,...
IrLrlladdrcs!
II. Ccrtification in cases rvhere the rcconciliation statement (FORM GSTR-gC) is drawn up by a rrerson other than the person lvho had condqcteil the auilit olthe arccounts:+li\e reporr thar the audi! of rhc books of accoLrlt\ and the fin,rniial sGreffii M s.
........... (Namc and address ol rhc assesscc *.ith CSTIN) was conducted b1 N{/'s. ............ .. ....... 0lull nanle and addrcss of auditor along with sl4tus). bcaring mcmbership nurnber in pursuancc of the pro!isions olthe............... -.............Act.and+l/rveanncxheretoacopvoftheiraudiircportdated . xlulr \\ h.r jol\ l(J.h. L-
(a) balance shcct es on .........
(b) thc *prollt and loss account'income and cxpenditure accollnt lor lhe pcriod beginning frcrn ...-..........1o ending on ........
(c) thc cash flow statemcnl lbr thc period bcginning lrom ... _.......1o ending on .......... and rdjdoirn)crr .J(r.drcrbl tlte.J:J \ctt..hcnrnol...r:nne\cJr,,.tne 1,ri,it.,nn 1...
account/income and e\penditurc account and balancc sheet,
2. I/r$c repod thal the said registercd peNon xhas maintained thc books ofaccounts, records and documents as rcquired by the ICSI'/CCS'l/<+>CS f ,{ct. 2017 and the rulcs/noliflcations madcr,is-sued thcreunder +has not nrainlaincd ihe f'ollowing accountsirccordsidocuments as requircd bi,1he IGST/CGST,r<.=>cST .Act. 2017 and thc ruleshorillcations madetis-sucd thireLrntler.:
l.
2.
3- The docunrents required to be lurnished undcr section jS (5) ofthc CGST AC/SCSI Acl and Reconciliation Slatemcnl reqLlircd to bc lurnishcd under scction ,1,+(2) ol the CGS.f Act,rsCS I Act is annexcd herelvith in Form No.OSTR-9C.
12
4. ln *m1,iour opinion and 10 the bcst ol *m),/,our inlbnnation and according to exarn;nation of books of account including othcr relevanl docuntcnls and c\planations liven to *meius.
the parliculars given in the said lorm No.9C arc lrue and corrict subjectfo the lbllo$,inc obscr\'ations/quaiifi calions- if an!r **(Signature and starnp/Seal oIthe Auditor) Place: ............-..
Name ofthe signalory' - Membership No..................
Date: ...............
Full address in FORM GST APL- 03 .q. ln rlre .r I -...e.. . (. l.0R\t GSt \pL 0J. h( toll,.$ rs .nrrn .r.rll bc inserted. naDteh:-
19. In the said namely:- rules, after FORM GST APL-03, the following lbrrr shall be inscrted.
Reference No.
To, I)ate - GSTIN:..............
Ordcr No.
Date - Notice undcr seclion l0g Whercas it has comc 10 the notice of the unllersigncd that.lccisiontorder passed underthis Actilhe <<Ntue ol lhe St/rk,: >Coods an.l Ser\ices Ta\ Acl.20l7,the lnlegratc.l Goods and Scrlices la\ Act. 20171 the Union Tcnitory Coods and Ser!ioes Tax Act. 2017,r thc Goods and Scrvices lax (Compensarion to Statcs),^ct.2017 b) .................(t)esignation of ol'ficcr)is erroneous in so far as it is prcjuclicial 10 the inlerest of re\enue and ii iltegat or inrproper or has nol laken inlo account ccrlajn nialerial facts_ and lhercfole. I inlend to pass an order in revision Llnder scction l0lJ on grollnds specified in the document altachcd hcrervith.
You are hercbv dirccted to furnish a rcph.to this notice within se\en rorkins davs lrom the date ofservice ofthis nori.e . }.OIINI C STR\TN-01 lSr:e rule l091)l You are hcreby directed to appcar beibra the Lrndersiltlcd on DD/MNI/YYYY al Hf Ii]V1\1 !
E 43 Ifl,ou fail to furnish a reply uilhin thc stipulaled datc or fail to appear lor personal hcaring on thc appointed datc and time. thc case will bc decided ex parte on thc basis ol available rccords and on merits Place:
Date:
,,Form cST ApL-04 lsee rules 109B, 113 (l)and115 l SUMMARY OF THE DEMAND AFTER ISSUE OF ORDER BY TIIE APPELLATE AUTHORITY, REVISIONAL AUTHORITY, TRIBUNAL OR COURT Relerence no. I)ate l. GSI'lNi Tcmporan ID,ITJIN .
2. Name ol the appcllant./ pcrson - l. Address of thc appcllant l .1. Ordcr appcaled against or intendcd to bc re\ iscll - Numbcr- Date_ Signaturcr Designation:
Jurisdiction l Ofticc .'' Date-5. Appeal no.
6. l)ersonal llcaring
7. Ordcr in briel'- 8- Srarus oforder- (irntlflncd / \iodificd,r Reiccted
9. Amount oldemand aftcr appcalr relision:
in FORM GST APL- 04
19.
I In the suid .ul"s, fo@ substitLrtcd. namcl) i- Ccutral tax State / UT rax Integrated lax Ccss Total dis!ut disput dispul disput l 2 ,l 5 6 8 9 t0 ll a) Tax b) Inlerest c) Penalw e) Othe15 i) Refund :l'1
10. Placc o[suppl) \\isedctailsof ICSt demard Place of Supply (Name ol Srate / UT) Denand Tax Penalty Other Total l 2 1 5 6 ,7 Amounl in dispule r Dclcnnined Amount Place:
Date:
Signature:
\ame ol thc ,\ppellalc Aulhorit| Re\ isionel Authorit\i _[l ibunal i .lurisdictional Olfi cer Dcsignation:
Jurisdiclioni .
By Order, ' Nb,,.v^b- (Alok Sinha) AparMukhyaSachiv ,15